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Sonoma County · Buying & selling

Transfer tax in Sonoma County

County rule: the tax is $0.55 per $500 of value ($1.10 per $1,000), only when the value, not counting remaining liens, exceeds $100. County rule: anyone who makes, signs or issues the taxed document, or the person it is made for, is liable for the tax.

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Key points

  • Transfer tax: County rule: the tax is $0.55 per $500 of value ($1.10 per $1,000), only when the value, not counting remaining liens, exceeds $100.
  • Who pays: County rule: anyone who makes, signs or issues the taxed document, or the person it is made for, is liable for the tax.

Each rule below links to the section of the Sonoma County Municipal Code it was read from, with the code text one click away (checked October 2026). General information, not legal advice.

What Sonoma County's code says

Sonoma County code What Sonoma County's code adds
City transfer tax
  • Yes, the county levies a documentary transfer tax.
    § 12-23 · code text
    There is imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the county shall be granted, assigned, transferred or otherwise conveyed to or vested in the purchaser or any other one or more persons by his direction when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at the time of sale) exceeds one hundred dollars ($100.00), a tax at the rate of fifty-five cents ($.55) for each five hundred dollars ($500.00) or fractional part hereof.
Rate
  • $0.55 for each $500 of value, or fraction of $500.
    § 12-23 · code text
    There is imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the county shall be granted, assigned, transferred or otherwise conveyed to or vested in the purchaser or any other one or more persons by his direction when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at the time of sale) exceeds one hundred dollars ($100.00), a tax at the rate of fifty-five cents ($.55) for each five hundred dollars ($500.00) or fractional part hereof.
Rate per $1,000
  • $1.10 per $1,000 of value.
    § 12-23 · code text
    There is imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the county shall be granted, assigned, transferred or otherwise conveyed to or vested in the purchaser or any other one or more persons by his direction when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at the time of sale) exceeds one hundred dollars ($100.00), a tax at the rate of fifty-five cents ($.55) for each five hundred dollars ($500.00) or fractional part hereof.
Price threshold
  • The tax applies only when the value transferred is over $100.00.
    Applies: Value of the interest or property transferred, not counting liens or encumbrances remaining at the time of sale.
    § 12-23 · code text
    There is imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the county shall be granted, assigned, transferred or otherwise conveyed to or vested in the purchaser or any other one or more persons by his direction when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at the time of sale) exceeds one hundred dollars ($100.00), a tax at the rate of fifty-five cents ($.55) for each five hundred dollars ($500.00) or fractional part hereof.
Rate depends on price
  • No, one flat rate applies at every price.
    § 12-23 · code text
    There is imposed on each deed, instrument or writing by which any lands, tenements or other realty sold within the county shall be granted, assigned, transferred or otherwise conveyed to or vested in the purchaser or any other one or more persons by his direction when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at the time of sale) exceeds one hundred dollars ($100.00), a tax at the rate of fifty-five cents ($.55) for each five hundred dollars ($500.00) or fractional part hereof.
Who pays
  • Anyone who makes, signs or issues the taxable document, or for whose benefit it is made.
    § 12-24 · code text
    The tax imposed by Section 12-23 shall be paid by any person who makes, signs or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed or issued.

The California rule underneath

CA state law Underneath, California law still applies. County documentary transfer tax: A county may tax a sale over $100 at $0.55 for each $500 of value ($1.10 per $1,000), not counting liens that remain on the property (Rev. & Tax. Code § 11911(a)). City share of the tax: A city may impose half the county rate ($0.55 per $1,000); the county then credits the city tax against its own, so the combined standard rate stays $1.10 per $1,000 (Rev. & Tax. Code § 11931). California rules for buying and selling — the full state rule →

Who this affects

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Frequently asked questions

What is the transfer tax when you sell a home in Sonoma County?

County rule: the tax is $0.55 per $500 of value ($1.10 per $1,000), only when the value, not counting remaining liens, exceeds $100. County rule: anyone who makes, signs or issues the taxed document, or the person it is made for, is liable for the tax.

General information, not legal advice.

Ask about a specific Sonoma County property

Ask GoCodebook how Sonoma County's transfer tax rules apply to your situation and get an answer that cites the section.

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More on buying & selling in Sonoma County

All buying & selling rules in Sonoma County

California rules for buying and selling

Sonoma County Municipal Code — full text