State of California - Closing Practices by County

County and City Transfer Tax Rates Included

Escrow Charges

Title Fees

County Transfer Tax
per/$1,000

City Transfer Tax
per/$1,000

Alameda County...

Buyer 100%

Buyer - $1.10

Split - Buyer/Seller
Alameda	$12.00/$1,000
Albany	$11.50/$1,000
Berkeley	$15.00/$1,000
Piedmont	$13.00/$1,000
Oakland	$15.00/$1,000
San Leandro	$6.00/$1,000
Hayward	$4.50/$1,000

Butte County...

Buyer/Seller 50%

Seller

None

Calaveras County...

Buyer/Seller 50%

Seller - $1.10

None

Contra Costa County...

Buyer - 100%

Seller - $1.10

El Cerrito	$7.00
Richmond	$7.00
San Pablo	$7.00
Pinole	$5.50

El Dorado County...

Buyer/Seller 50%

Buyer/Seller-CLTA 50%
Buyer - ALTA

Seller - $1.10

None

Fresno County...

Buyer/Seller 50%

Seller - CLTA
Buyer - ALTA

Seller - $1.10

None

Humbolt County...

No standard practice

Seller - $1.10

None
Monument Pres. Fee $20

Kern County...

Buyer/Seller 50%

Seller - CLTA
Buyer - ALTA

Seller - $1.10

None

Lake County...

Buyer

Seller - $1.10

None

Lassen County...

Buyer/Seller 50%

Buyer/Seller - CLTA
Buyer - ALTA

Seller - $1.10

None

Los Angeles County...

Buyer/Seller 50%

Seller - CLTA
Buyer - ALTA

Seller - $1.10

City	Code	Tax
Culver City	20	$4.50
Los Angeles	44	$4.50
Pomona	57	$2.20
Redondo Bch	59	$2.20
Santa Monica	68	$3.00

Madera County...

Buyer/Seller 50%

Seller in Valley areas
Buyer/Seller 50% in Mountain areas and Chowchilla

Seller - $1.10

None

Marin County...

Buyer

Seller - $1.10

Seller
San Rafael $1.45 (in addition to County Tax)

Mendocino County...

Buyer

Seller - $1.10

None

Merced County...

Buyer/Seller 50%

Seller - $1.10

None

Monterey County...

Buyer/Seller in Salinas Area 50%
Seller in Peninsula Area

Seller

Seller - $1.10

None

Napa County...

Buyer

Seller - $1.10

None

Nevada County...

Buyer/Seller 50%

Seller - $1.10

None

Orange County...

Placer County...

Roseville	50%
Auburn	50%
Tahoe City	50%

Seller
Buyer/Seller	50%
Buyer/Seller	50%

Seller	$1.10
Seller	$1.10
Seller	$1.10

None

Plumas County...

Buyer/Seller 50%

Seller - CLTA
Buyer - ALTA

Seller - $1.10

None

Riverside County...

Buyer/Seller 50%

Seller - CLTA
Buyer - ALTA

Seller - $1.10

City of Riverside - $1.10

Sacramento County...

Seller

Seller - CLTA
Buyer - ALTA

Seller - $1.10

Buyer/Seller 50%
.00275 x sales price

San Luis Obispo County...

Buyer/Seller 50%

Seller - CLTA
Buyer - ALTA

Seller - $1.10

None

San Diego County...

Buyer/Seller 50%

Seller - CLTA
Buyer - ALTA

Seller - $1.10

None

San Bernardino County...

Buyer/Seller 50%

Seller - CLTA
Buyer - ALTA

Seller - $1.10

None

San Benito County...

Seller - 100%

Seller - CLTA
Buyer - ALTA

Seller - $1.10

None

San Mateo County...

Buyer

Seller - $1.10

Buyer/Seller	50%
San Mateo	$5.00
Marlborough	$0.30

San Francisco County...

Buyer

Seller
Transfer tax calculated on
full purchase price, not on
graduated scale.

Purch. Price	$/thous.
$0-249,999	$5.00
$250k-$999,999	$6.80
$1 mill. - $5 mill.	$7.50
$5 mill. or more	$15.00

Combined with
County transfer tax

San Joaquin County...

Buyer/Seller - 50%

Seller - $1.10

Stockton - $3.00

Santa Barbara County...

Buyer/Seller - 50%

Buyer/Seller - CLTA
Buyer - ALTA

Seller - $1.10

None

Santa Clara County...

Seller

Seller - $1.10

Buyer/Seller	50%
San Jose	$3.30
Mt. View	$3.30
Palo Alto	$3.30

Santa Cruz County...

Buyer/Seller - 50%

Buyer - 100%

Seller - $1.10

None

Shasta County...

Buyer/Seller - 50%

Buyer/Seller - CLTA
Buyer - ALTA

Seller - $1.10

None

Solano County...

Buyer - 100%

Seller - $1.10

Santa Rosa	$2.00
Petaluma	$1.15
Cotati	$1.90
Sebastapol	$2.00
Rohnert Park	$1.10
Cloverdale	$1.10

Stanislaus County...

Buyer/Seller - 50%

Seller in Modesto & Oakdale
Buyer/Seller in Turlock - 50%

Seller - $1.10

None

Sutter County...

Seller

Seller - $1.10

None

Tehama County...

Buyer/Seller - 50%

Seller - $1.10

None

Tulare County...

Buyer/Seller - 50%

Buyer/Seller - CLTA
Buyer - ALTA

Seller - $1.10

None

Tuolomne County...

Buyer/Seller - 50%

Seller - $1.10

None

Ventura County...

Buyer/Seller - 50%

Buyer/Seller - CLTA
Buyer - ALTA

Seller - $1.10

None

Yolo County...

Seller in Woodland
Buyer in Davis

Seller - $1.10

Woodland	$1.10
Winters	$2.20

Yuba County...

Seller

Seller - $1.10

None