Laws, Regulations & Annotations
Property Taxes Law Guide – Revision 2016
Revenue and Taxation Code
Part 6.7. Documentary Transfer Tax Act
CHAPTER 2. Authorization for Tax
- 11911 Authorization; counties and cities; rates; credit
- 11911.1 Requirement of parcel number
- 11912 Payment of tax
- 11913 Transfers of mobilehomes installed on foundation systems
- 11914 Purchases of new mobilehomes installed for occupancy [Repealed]
Chapter 2. Authorization for Tax
11911. Authorization; counties and cities; rates; credit. (a) The board of supervisors of any county or city and county, by an ordinance adopted pursuant to this part, may impose, 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 purchasers, or any other person or persons, by his or their direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrance remaining thereon at the time of sale) exceeds one hundred dollars ($100) a tax at the rate of fifty-five cents ($0.55) for each five hundred dollars ($500) or fractional part thereof.
(b) The legislative body of any city which is within a county which has imposed a tax pursuant to subdivision (a) may, by an ordinance adopted pursuant to this part, impose, on each deed, instrument, or writing by which any lands, tenements, or other realty sold within the city shall be granted, assigned, transferred, or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or their direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrance remaining thereon at the time of sale) exceeds one hundred dollars ($100), a tax at the rate of one-half the amount specified in subdivision (a) for each five hundred dollars ($500) or fractional part thereof.
(c) A credit shall be allowed against the tax imposed by a county ordinance pursuant to subdivision (a) for the amount of any tax due to any city by reason of an ordinance adopted pursuant to subdivision (b). No credit shall be allowed against any county tax for a city tax which is not in conformity with this part.
Construction.—A city incorporated after the effective date of Article XIIIA and complying with the requirements of the section may share in documentary transfer tax revenues collected by the county. City of Cathedral City v. Riverside County, 163 Cal.App.3d 960.
Leasehold interests.—While leases of real property are generally not taxable as "realty sold" under this section, a lease which is of sufficient longevity to approximate a transfer in fee may be taxed. The operative time period is that specified in Revenue and Taxation Code Section 61(c)(1), 35 years or more. Thrifty Corp. v. Los Angeles County, 210 Cal.App.3d 881.
Condemnation order.—Although a final order of condemnation is a type of instrument which is encompassed by this section the State, for whose benefit the instrument is made, is exempt from the tax pursuant to section 11922; furthermore, the condemnee does not qualify as an "other party liable therefor." Thus there is no document subject to tax and the county recorder cannot refuse to record the transfer document at the request of the exempt entity. People ex rel. Department of Public Works v. Santa Clara County, 275 Cal.App.2d 372.
11911.1. Requirement of parcel number. Any ordinance which imposes the documentary transfer tax may require that each deed, instrument or writing by which lands, tenements, or other realty is sold, granted, assigned, transferred, or otherwise conveyed, shall have noted upon it the tax roll parcel number. The number will be used only for administrative and procedural purposes and will not be proof of title and in the event of any conflicts the stated legal description noted upon the document shall govern. The validity of such a document shall not be affected by the fact that such parcel number is erroneous or omitted, and there shall be no liability attaching to any person for an error in such number or for omission of such number.
History.—Added by Stats. 1971, p. 132, in effect May 25, 1971.
11912. Payment of tax. Any tax imposed pursuant to Section 11911 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.
11913. Transfers of mobilehomes installed on foundation systems. The transfer of any mobilehome installed on a foundation system, pursuant to Section 18551 of the Health and Safety Code, and subject to local property taxation shall be subject to this part.
History.—Added by Stats. 1979, Ch. 1160, in effect January 1, 1980.