Local costs and rules
Documentary Transfer Tax in Sacramento, Placer, El Dorado and Yolo Counties
The documentary transfer tax in Sacramento, Placer, El Dorado and Yolo counties, the extra City of Sacramento tax, who usually pays, and common exemptions.
What is the documentary transfer tax?
The documentary transfer tax is a one-time tax paid when a deed transferring real estate is recorded. California's Revenue and Taxation Code section 11911 lets counties charge it, and escrow collects it at closing.
It's separate from your yearly property tax. It's also usually a small line on a seller's net sheet compared with the commission and other costs. Our guide to the cost of selling shows where it fits.
This page is general information, not tax or legal advice. Rates change, so escrow confirms the exact figure for your sale.
What are the transfer tax rates in Sacramento, Placer, El Dorado and Yolo counties?
All four counties charge $0.55 for each $500 of value, which works out to $1.10 per $1,000. Only one city in these four counties, the City of Sacramento, adds its own separate tax on top.
| Where the home is | County tax | Added city tax | Total per $1,000 | Source |
|---|---|---|---|---|
| City of Sacramento | $1.10 | $2.75 (0.00275 of the price) | $3.85 | Sacramento County Clerk-Recorder, checked Oct 22, 2026 |
| Elk Grove, Folsom, Citrus Heights, Rancho Cordova, Galt, Isleton, and unincorporated areas such as Carmichael and Fair Oaks | $1.10 | None | $1.10 | Sacramento County Clerk-Recorder, checked Oct 22, 2026 |
| Placer County: Roseville, Rocklin, Lincoln, Auburn, Loomis and unincorporated areas | $1.10 | None | $1.10 | Placer County Clerk-Recorder; California City Finance table effective Dec 1, 2025 |
| El Dorado County: El Dorado Hills, Placerville, South Lake Tahoe and unincorporated areas | $1.10 | None | $1.10 | El Dorado County Recorder fee schedule (effective Jan 1, 2023); California City Finance table effective Dec 1, 2025 |
| Yolo County: Davis, Woodland, West Sacramento, Winters and unincorporated areas | $1.10 | None | $1.10 | Yolo County Code, Documentary Transfer Taxes; California City Finance table effective Dec 1, 2025 |
In the cities with no added tax, the city's share comes out of the county's $1.10, so the total doesn't change. The California City Finance table shows that split for each city.
How does the City of Sacramento's extra transfer tax work?
The Sacramento County Clerk-Recorder says only the City of Sacramento has set up a city transfer tax in the county. The city's page says it is levied at 0.00275 of the value of consideration, which is $2.75 per $1,000, under Sacramento City Code section 3.16.020. It took effect September 1, 2013. The value is the actual purchase price, or the assessed value if no price is available. The Clerk-Recorder collects it at recording.
Check the address, not the mailing city. A "Sacramento" mailing address can be outside city limits, in unincorporated county areas where the city tax doesn't apply. Your title report and escrow officer will confirm which side of the line the home is on.
How much transfer tax will you pay on a sale? A few worked examples
Here's the math on a $600,000 sale:
- Elk Grove, Roseville, El Dorado Hills or Davis. $600,000 divided by $1,000, times $1.10, equals $660.
- City of Sacramento. County tax of $660, plus the city tax of $600,000 times 0.00275, which is $1,650. Total: $2,310.
And on a $900,000 sale:
- Outside the City of Sacramento: $990.
- Inside the City of Sacramento: $990 plus $2,475, for a total of $3,465.
Two details can change the county figure. The county tax is charged per $500 "or fractional part thereof," so the price is rounded up to the next $500. And the Sacramento and Placer County Clerk-Recorders both say the county tax isn't charged on loans the buyer assumes. Escrow handles both.
Who pays the transfer tax, the buyer or the seller?
It's negotiable. The Sacramento County Clerk-Recorder says either the buyer or the seller can pay it by mutual agreement. Nothing in the law fixes who pays.
Local custom is a starting point. Chicago Title's 2026 California Customary Practices Guide lists the county transfer tax as customarily paid by the seller in Sacramento, Placer, El Dorado and Yolo counties. It lists the City of Sacramento's $2.75 tax as customarily split between buyer and seller.
Custom isn't a rule. In a competitive market a buyer may offer to pay more of the tax to make an offer stronger, and in a slower market a seller may ask the buyer to cover it. Whatever you agree goes into the purchase contract, and escrow follows it.
When is a transfer exempt from the transfer tax?
Exemptions depend on why the property is changing hands. El Dorado County's Recorder lists the common ones under Revenue and Taxation Code sections 11911 to 11930. Some examples:
- Little or no money changes hands (section 11911). For example, a gift of property with no loan, adding a spouse or child, or a name change.
- Gifts and transfers at death (section 11930). Property passing because of someone's death, or into or out of the owner's own revocable trust.
- Divorce (section 11927). Transfers under a divorce judgment or an agreement made in contemplation of one.
- Securing a loan (section 11921). A deed of trust that secures a debt.
- Court-ordered or bankruptcy transfers (section 11923) and transfers to a public entity (section 11922).
The exemption has to be written on the face of the document with the code section. Recorder staff can't give legal advice about which one applies. One point that surprises heirs: inheriting the house is usually exempt, but selling it to a buyer afterward is a sale and is taxed like any other.
Our probate and trust page, the guide to selling trust property and the divorce buyout guide cover those situations. An estate or family law attorney prepares the deed and confirms the exemption.
Is the transfer tax the same as a property tax reassessment?
No. The transfer tax is a one-time charge at recording. A reassessment changes the yearly property tax going forward, and it's handled by the county assessor.
A transfer can be exempt from the transfer tax and still trigger a reassessment, or the other way around. Inherited homes are the most common example, which is where Proposition 19 comes in. See our Prop 19 in Sacramento page and the Sacramento property tax calculator. A CPA or tax advisor can explain how a specific transfer is treated.
Where does the transfer tax show up in escrow?
You'll see it on the estimated settlement statement early in escrow and on the final statement at closing. Escrow calculates it from the sale price, prepares the declaration on the deed, and pays it to the county when the deed records.
We show it on your estimated net sheet before you list, so there's no surprise later. Our guide to closing walks through the rest of the closing statement.
How do you get started on your net sheet?
Send us the address and the price you have in mind. We'll show the transfer tax, the commission (always negotiable and never set by law) and your other costs on one page, so you can see your bottom line.
Send us a note or call Maggie's cell at (916) 549-3131. You can also read the free seller guide or check what your home may be worth with our home value tool.
Frequently Asked Questions
What is the transfer tax in Sacramento County?
The county tax is $0.55 for each $500 of value, or $1.10 per $1,000, per the Sacramento County Clerk-Recorder. Inside the City of Sacramento, the city adds $2.75 per $1,000, for $3.85 per $1,000 in total.
Does Elk Grove, Roseville or Davis have a city transfer tax?
Not an added one. Sacramento County says only the City of Sacramento has its own city transfer tax in the county. The California City Finance table (effective December 1, 2025) shows Roseville, Rocklin, Lincoln, Davis, Woodland and West Sacramento at the standard $1.10 total.
How much is the transfer tax on a $600,000 home?
$660 in most of the region. Inside the City of Sacramento it's $660 plus $1,650 in city tax, or $2,310. Escrow confirms the exact figure.
Who pays the transfer tax in Sacramento?
It's negotiable. Chicago Title's 2026 customary practices guide says the seller customarily pays the county tax in Sacramento, Placer, El Dorado and Yolo, and the City of Sacramento tax is customarily split. Your contract decides.
Is there transfer tax when I inherit a house?
Transfers by reason of death are generally exempt under Revenue and Taxation Code section 11930, as El Dorado County's Recorder lists them. Selling the inherited house to a buyer later is taxed like any sale.
Is there transfer tax when one spouse deeds the house to the other in a divorce?
Transfers under a divorce judgment or an agreement in contemplation of one are exempt under Revenue and Taxation Code section 11927. Your family law attorney prepares the deed.
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