California
California Quitclaim Deed: Requirements, Recording and Transfer Tax
Independently fact-checked against primary sources (last audited October 8, 2026). · 36 primary sources cited on this page. How we verify our legal content

A quitclaim deed in California is a written deed that the person giving up an interest in real property signs and then has recorded with the county recorder. California's codes do not define a quitclaim deed or provide a quitclaim form; the governing rule is that real property passes only by a writing subscribed by the person giving it up (Cal. Civ. Code § 1091), and the recorder will record a quitclaim deed only after the signer acknowledges it before a notary or other authorized officer (Cal. Gov. Code § 27287).
This page walks through those rules in the order you will meet them: signing, spousal signatures, recording and fees, documentary transfer tax, the ownership report the assessor needs, property tax reassessment and deed fraud protections. For the same rules in other states, see quitclaim deed rules by state.
Information last verified on 2026-10-08. This article has not been reviewed by a licensed lawyer.
Jurisdiction scope: This article covers California statutes on executing and recording a deed (Civil Code §§ 1091, 1092, 1113, 1189, 1213 to 1217; Government Code §§ 27201, 27287, 27293, 27297.7, 27321.5, 27324, 27361, 27361.6, 27388 and 27388.1), the Documentary Transfer Tax Act (Revenue and Taxation Code § 11901 and following), the change-in-ownership rules for property tax (Revenue and Taxation Code §§ 62, 63, 63.2, 480, 480.3 and 482), Family Code § 1102 and the revocable transfer on death deed (Probate Code § 5600 and following). It does not cover title insurance, lender or loan rules beyond the federal due-on-sale limits noted below, county fee totals and city transfer tax rates beyond what is stated here, federal gift or income tax, or other states' laws.
What a quitclaim deed is under California law
California's statutes mention quitclaim deeds by name in the recording and fee rules, such as Gov. Code § 27287 (acknowledgment), § 27297.7 (the recorder notification program) and § 27388 (the real estate fraud prosecution fee). None of the sections reviewed for this article defines what a quitclaim deed is or sets out a quitclaim form.
The Civil Code instead states the general rule for any deed:
"An estate in real property, other than an estate at will or for a term not exceeding one year, can be transferred only by operation of law, or by an instrument in writing, subscribed by the party disposing of the same, or by his agent thereunto authorized by writing." Cal. Civ. Code § 1091
The only short-form deed in the Civil Code is the grant deed in Civ. Code § 1092, which may be made "in substance as follows" and uses the word "grant." It is not a quitclaim form, and no state-published quitclaim form appears among the sources cited here. A county recorder may have a blank form, and a lawyer can prepare one; recorder staff cannot give legal advice about what a deed should say.
What a quitclaim deed does not do
When a deed uses the word "grant" to pass a fee simple or estate of inheritance, California implies two limited title promises unless the deed's express terms restrain them: that the grantor has not already conveyed the same estate or any interest in it to someone else, and that the estate is free of encumbrances done, made or suffered by the grantor or anyone claiming under the grantor (Civ. Code § 1113). Section 1113 ties those implied promises to the word "grant," so it does not imply them into a deed that does not use that word. For how quitclaim deeds generally differ from deeds that come with title promises, see our guide to quitclaim vs. warranty deeds.
A deed also is not a loan document. Signing a quitclaim deed changes who holds title, but the statutes reviewed here say nothing about it ending a borrower's obligation on an existing mortgage or deed of trust. That depends on the loan documents and the lender, which this article does not cover.
Transferring title can also matter to the lender if the loan has a due-on-sale clause. For a loan secured by residential property with fewer than five dwelling units, federal law bars the lender from using that clause for certain transfers (12 U.S.C. § 1701j-3(d)), but the federal regulation applies that protection to a loan on a home the borrower occupies or will occupy, covers a transfer where the borrower's spouse or children become an owner, or a transfer to the borrower's spouse under a divorce decree, legal separation agreement or property settlement agreement, only when the new owner occupies or will occupy the home, and covers a transfer into a living trust only when the borrower is and remains the beneficiary and occupant (12 C.F.R. § 191.5(b)). [Also add a citation entry: 12 C.F.R. § 191.5 (limitation on exercise of due-on-sale clauses) | https://www.ecfr.gov/current/title-12/chapter-I/part-191/section-191.5] A transfer that is not on the statute's list does not get that protection, so ask the lender before signing.
Signing and notarization requirements
These are the execution and format rules the statutes set for a deed presented to a California county recorder.

| Requirement | What the statute says | Citation |
|---|---|---|
| In writing and signed | The deed must be a writing subscribed by the person giving up the interest, or by an agent authorized in writing | Civ. Code § 1091 |
| Acknowledgment | The signer must acknowledge the deed before it can be recorded; a quitclaim deed cannot be proved by a subscribing witness instead | Gov. Code § 27287 |
| Notary certificate | A California acknowledgment certificate must follow the statutory form and carry the boxed notice that the officer verifies only the signer's identity; the officer must have satisfactory evidence of identity | Civ. Code §§ 1189, 1185 |
| Document title | Every document presented for recording must have a title indicating what kind of document it is | Gov. Code § 27324 |
| Assessor's parcel number | The recorder may require a deed or quitclaim deed to show the assessor's identification number as a condition of recording | Gov. Code § 27297.7 |
| Margins and recording space | At least a 1/2-inch margin on the two vertical sides, and the top 2 1/2 inches of the first page left for recording information | Gov. Code § 27361.6 |
| Return address | The left 3 1/2 inches of that top space shows who requested recording and the name and address to return the document to | Gov. Code § 27361.6 |
| Tax statement address | Before recording, a deed conveying fee title must show on its first page the name and address to which future tax statements may be mailed; leaving it off does not make the deed invalid | Gov. Code § 27321.5 |
| Page size | A page is one side of an 8 1/2 by 11 inch sheet, and the recorder must charge $3 extra for each page or sheet of a different size | Gov. Code §§ 27361(a)(2), 27361.5 |
| Language | A document in a language other than English is not accepted unless a certified English translation is attached as the statute requires | Gov. Code § 27293 |
The notary's certificate does not vouch for the deed. The boxed notice required by Civ. Code § 1189 reads in part: "A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document."
Does a spouse have to sign?
For community real property, yes. Fam. Code § 1102(a) says "both spouses, either personally or by a duly authorized agent, are required to join in executing an instrument by which that community real property or an interest therein is leased for a longer period than one year, or is sold, conveyed, or encumbered."

Three limits on that rule matter for quitclaim deeds:
- It does not apply to a conveyance between the spouses themselves (Fam. Code § 1102(b)), so one spouse can quitclaim to the other.
- A deed of community property signed by one spouse alone, where that spouse holds the record title, to a buyer in good faith who did not know of the marriage is presumed valid (Fam. Code § 1102(c)).
- A lawsuit to void a one-spouse deed of community property that stands of record in that spouse's name must be filed within one year after the deed is recorded (Fam. Code § 1102(d)).
A quitclaim deed between spouses as part of a divorce raises transfer tax and reassessment questions covered below. For the divorce process itself, see California divorce laws.
Recording a quitclaim deed with the county recorder
You record a quitclaim deed with the county recorder. The recorder must accept a document that the law authorizes to be recorded and may not refuse it because of its "lack of legal sufficiency" (Gov. Code § 27201). That means acceptance for recording is not a check that the deed accomplishes what you intended.
After recording, the recorder mails the original back to the person named on the first page for return mail (Gov. Code § 27361.6). To look up deeds already on record in your county, see our guide to California property records.
What recording does
California's recording statutes make recording a matter of priority and notice. A recorded deed gives constructive notice of its contents (Civ. Code § 1213). An unrecorded deed can be void against a later buyer or lender who acts in good faith and for value and whose own document is recorded first (Civ. Code § 1214).
Between the people who signed it, an unrecorded deed still counts: "An unrecorded instrument is valid as between the parties thereto and those who have notice thereof." (Civ. Code § 1217)
Recording fees
State law sets caps and specific add-on fees, and each county sets its own schedule within them. Ask your county recorder for its current total; none of the figures below is a statewide total.
| Fee | Amount set by statute | Citation |
|---|---|---|
| Base recording and indexing fee | Not more than $10 for the first page and $3 for each additional page | Gov. Code § 27361(a) |
| SB 2 Building Homes and Jobs fee | $75 per document, up to $225 per transaction, unless an exemption applies | Gov. Code § 27388.1 |
| Real estate fraud prosecution fee | Up to $10 per instrument where the county has adopted it by resolution; the statute lists a quitclaim deed | Gov. Code § 27388 |
| No ownership report filed | $20 more if the deed is not accompanied by a Preliminary Change of Ownership Report | Rev. & Tax. Code § 480.3 |
The SB 2 fee has exemptions, including a document recorded in connection with a transfer that is subject to documentary transfer tax and a transfer of a residential dwelling to an owner-occupier (Gov. Code § 27388.1). A gift deed is exempt from transfer tax, so a gift quitclaim of property the new owner will not live in may still carry the $75 fee.
This guide does not cover county e-recording programs. Ask the recorder whether it accepts electronic submissions from the public or only through approved submitters.
Documentary transfer tax
The state statutes cited here impose no state-level transfer tax. Instead, the Documentary Transfer Tax Act lets a county board of supervisors impose a tax by ordinance on deeds that grant realty "sold within the county," when the consideration, not counting liens that remain on the property, exceeds $100 (Rev. & Tax. Code § 11911(a)).
The base county rate is $0.55 for each $500 of value or fraction of $500, which works out to $1.10 per $1,000. A city inside a county that imposes the tax may impose its own tax at half that rate, credited against the county tax (Rev. & Tax. Code § 11911(b)). This article does not cover any city rate above that base; check with the county recorder and the city.
Where a county imposes the tax, a deed subject to it must show on its face the amount of tax due and whether the property is in an incorporated or unincorporated area, in a declaration signed by the person who figured the tax or that person's agent. The recorder will not record a deed subject to the tax unless the tax is paid at the time of recording (Rev. & Tax. Code §§ 11932, 11933).
Exemptions that fit quitclaim situations
| Situation | Rule | Citation |
|---|---|---|
| Gift or transfer at death | No tax applies when property is transferred outright, or in trust, by reason of an inter vivos gift or a death | Rev. & Tax. Code § 11930 |
| Divorce or legal separation | A transfer between spouses dividing property under a judgment, order or written agreement in contemplation of the divorce or separation is exempt, but the deed must include a written recital, signed by either spouse, stating that it is entitled to the exemption | Rev. & Tax. Code § 11927 |
| Change in how title is held | No tax applies to a transfer between individuals and a legal entity, or between entities, that only changes the method of holding title when proportional ownership interests stay the same | Rev. & Tax. Code § 11925(d) |
The divorce exemption is the one most often missed: without the signed recital on the deed, the statute does not grant it.
The Preliminary Change of Ownership Report (BOE-502-A)
The transferee (the person receiving the property) completes a Preliminary Change of Ownership Report and may file it with the recorder when the deed is recorded. Every county assessor and recorder must provide the form free on request, and the recorder may charge $20 more to record a document that does not come with one (Rev. & Tax. Code § 480.3). The report is confidential and goes to the assessor (Gov. Code § 27280(b)).
The State Board of Equalization posts a watermarked sample of BOE-502-A, but the sample itself says "Contact Assessor for actual form." Part 1 of the form lists exclusions to check, including transfers between spouses, between registered domestic partners, from parent to child or grandparent to grandchild, into a revocable trust, and transfers where proportional interests do not change.
Separately, Rev. & Tax. Code § 480(a) requires a transferee to file a signed change in ownership statement in the county where the property is located when a change in ownership occurs. The statement may accompany the deed, and when the deed is recorded it is to be filed with the recorder at that time (§ 480(d), (e)). If the deed is recorded without it, or is not recorded at all, the statement is due to the assessor within 90 days after the change in ownership; for a change by reason of death it is due within 150 days after the date of death or, if the estate is probated, when the inventory and appraisal is filed (§ 480(e)).
If the assessor mails a written request and the statement is not filed within 90 days, a penalty is added to the assessment: the greater of $100 or 10% of the taxes on the new base year value, capped, when the failure was not willful, at $5,000 for property eligible for the homeowners' exemption and $20,000 otherwise (Rev. & Tax. Code § 482(a)). The county assessor can tell you whether filing the BOE-502-A with the deed covers the statement in your case.
Property tax: will the quitclaim trigger reassessment?
Whether a quitclaim deed leads to a new assessed value depends on whether it is a "change in ownership" under the Revenue and Taxation Code. Several common quitclaim situations are excluded.
- Spouses, including in a divorce. "A change of ownership shall not include any interspousal transfer," which covers transfers to or from a spouse or former spouse in a divorce (Rev. & Tax. Code § 63).
- Revocable trusts and title changes. A transfer into a revocable trust, a transfer that only changes the method of holding title while proportional interests stay the same, and "any transfer for the purpose of perfecting title to the property" are not changes in ownership (Rev. & Tax. Code § 62).
- Parents and children (Prop 19). For transfers on or after February 16, 2021, the parent-child exclusion, and a limited grandparent-grandchild exclusion, covers only a family home that was the transferor's principal residence and becomes the transferee's principal residence within one year, or a family farm (Rev. & Tax. Code § 63.2). Rental property does not qualify.
For the Prop 19 family home exclusion, the transferee must claim the homeowners' or disabled veterans' exemption within one year, and must file the claim form (BOE-19-P for a parent-child transfer, BOE-19-G for grandparent-grandchild) within three years of the transfer, or earlier if the property is transferred to a third party or the transferee no longer occupies the residence (Rev. & Tax. Code § 63.2(f); BOE Publication 801). A claim filed within six months after a notice of supplemental or escape assessment issued because of the transfer is also treated as timely. The value cap is the property's factored base year value plus $1 million, adjusted every other year for inflation; for transfers from February 16, 2025 through February 15, 2027, the adjusted amount is $1,044,586.
Acquiring property can also bring a supplemental assessment. The BOE-502-A warns: "The property which you acquired may be subject to a supplemental assessment in an amount to be determined by the County Assessor" (Marin County Assessor). This article does not cover how a transfer affects an existing homeowners' exemption.
Deed fraud protections
California has several protections against forged and fraudulent deeds.
- County notification programs (SB 255). SB 255 (Stats. 2025, Ch. 351) repealed and re-added Gov. Code § 27297.7, effective January 1, 2026. "On or before January 1, 2027, each county within the state shall establish a recorder notification program." Once the board of supervisors adopts its resolution, the recorder mails a notice within 30 days to the people who signed a recorded deed, quitclaim deed, mortgage or deed of trust, at the property's tax-bill address from before the recording. Counties may charge a fee for the program, and a county already running a program under Gov. Code § 27297.6 is not required to set one up.
- County alert services. Some counties also run their own alerts. For example, the San Diego County Assessor/Recorder/County Clerk offers Owner Alert, a free email notice when a document is recorded under a registered name or parcel number. That is a San Diego County service, not a statewide one.
- Criminal penalty. Knowingly procuring or offering a false or forged instrument for recording in a California public office is a felony, and after a conviction the court can adjudge the instrument void from the start on the prosecutor's motion (Penal Code § 115).
- Notary liability. A notary public who willfully states as true a material fact the notary knows is false is subject to a civil penalty of up to $10,000 (Civ. Code § 1189(a)(4)).
The transfer on death deed alternative
If the goal is to pass a home at death rather than now, California authorizes a revocable transfer on death deed (Prob. Code § 5600 and following). It "is not effective unless the deed is recorded on or before 60 days after the date it was acknowledged before a notary" (Prob. Code § 5626). The statutory form in Prob. Code § 5642 requires two witnesses and states that the deed is exempt from documentary transfer tax and from the Preliminary Change of Ownership Report.
The law authorizing these deeds is repealed as of January 1, 2032, unless the Legislature extends it (Prob. Code § 5600(c)). For what happens to property after an owner dies, see California probate.
Common misconceptions
"A quitclaim deed is not valid until it is recorded." Not between the parties. Civ. Code § 1217 makes an unrecorded deed valid between the parties and anyone with notice. Recording protects the new owner against later good-faith buyers and lenders (Civ. Code § 1214).
"A gift deed costs nothing." A gift is exempt from documentary transfer tax (Rev. & Tax. Code § 11930), but the $75 SB 2 fee can still apply to a gift of property the recipient will not occupy (Gov. Code § 27388.1), and a gift can still be a reassessable change in ownership unless an exclusion applies.
"A quitclaim deed takes my name off the mortgage." The statutes reviewed for this article do not support that. A deed changes title; the loan is a separate contract with the lender.
Related
- Quitclaim deed rules by state
- Quitclaim vs. warranty deed
- California property records
- California divorce laws
- California probate
Disclaimer: This article provides general legal information about California law on quitclaim deeds, recording, documentary transfer tax and property tax reassessment, verified on 2026-10-08. It is not legal or tax advice. For your specific situation, contact your county recorder or assessor (who cannot give legal advice), a legal aid office, or a lawyer licensed in California.
Last updated: 2026-10-08.
Frequently Asked Questions
How do I file a quitclaim deed in California?
Have the grantor sign the deed and acknowledge it before a notary, then record it with the county recorder along with a Preliminary Change of Ownership Report (BOE-502-A), paying the recording fees and any transfer tax your county or city imposes. Gov. Code § 27287 requires the acknowledgment before recording, and Rev. & Tax. Code § 480.3 lets the recorder charge $20 more if the BOE-502-A is missing.
Does a quitclaim deed need to be notarized in California?
Yes, to be recorded. Gov. Code § 27287 requires the signer to acknowledge a recorded instrument and specifically excludes quitclaim deeds from the alternative of proof by a subscribing witness.
How much does it cost to record a quitclaim deed in California?
It depends on the county. State law caps the base fee at $10 for the first page and $3 for each additional page (Gov. Code § 27361) and adds a $75 SB 2 fee per document unless an exemption applies (Gov. Code § 27388.1); counties may add other authorized fees, so check your county recorder's fee schedule.
Do you pay transfer tax on a quitclaim deed in California?
Only if the transfer is taxable under your county's or city's documentary transfer tax ordinance, which generally reaches deeds for realty that is sold (Rev. & Tax. Code § 11911). Gifts are exempt (§ 11930), a divorce division is exempt if the deed carries a signed recital claiming it (§ 11927), and some changes in how title is held are exempt (§ 11925).
Will a quitclaim deed trigger a property tax reassessment in California?
It can. A transfer between spouses is not a change in ownership (Rev. & Tax. Code § 63), nor is a transfer into a revocable trust (§ 62), but a parent-child transfer is excluded only under Prop 19's family home or family farm rules and value cap (Rev. & Tax. Code § 63.2).
Is a quitclaim deed valid if it is never recorded in California?
Between the parties, yes: Civ. Code § 1217 says an unrecorded instrument is valid between the parties and those who have notice of it. Recording protects the new owner against a later good-faith buyer or lender whose own deed is recorded first (Civ. Code § 1214).
Does my spouse have to sign a quitclaim deed in California?
For community real property, Fam. Code § 1102 requires both spouses to join in a deed that sells or conveys it. That rule does not apply to a conveyance between the spouses themselves.
Does a quitclaim deed remove me from the mortgage?
A deed deals with who holds title, and California's codes reviewed for this article do not say that a quitclaim deed changes anyone's obligations under a loan. Whether a borrower stays liable depends on the loan documents and the lender, so ask the lender before relying on a deed to end your liability.
Is a transfer on death deed an alternative to a quitclaim deed in California?
For passing a home at death, possibly. California's revocable transfer on death deed (Prob. Code § 5600 et seq.) must be recorded within 60 days after it is notarized (§ 5626), and the statute that authorizes it is set to be repealed on January 1, 2032 unless the Legislature extends it.
Updates
Independently fact-checked against the cited primary sources
The Law Behind This Article
This article rests on the statutory provisions below, held in our own legal record and retrieved from the official source. Tap a section to read the operative text.
California Civil Code
§ 1092In forcecited in 2 of our articles
A grant of an estate in real property may be made in substance as follows: “I, A B, grant to C D all that real property situated in (insert name of county) County, State of California, bounded (or described) as follows: (here insert property description, or if the land sought to be conveyed has a descriptive name, it may be described by the name, as for instance, ‛The Norris Ranch.’) Witness my hand this (insert day) day of (insert month), 20___. AB”
Official text (excerpt) · last checked 2026-07-28 · Read the full text in our law library · Verify at leginfo.legislature.ca.gov
Cited in 21 court opinions in our collectionLatest citing opinion in our collection: 2020
Opinions citing this section in our collection:
- Bates v. Howard (California Supreme Court 1894, 105 Cal. 173)“…criptive name may be described by such name is elementary. (Civ. Code, sec. 1092.) The erroneous courses are apparent…”
- People v. Thompson (California Supreme Court 1954, 43 Cal. 2d 13)“…no ambiguity,- that language conveyed the entire fee. (See Civ. Code, § 1092.) The habendum clause comm…”
- Estate of Bibb (California Court of Appeal 2001, 104 Cal. Rptr. 2d 415)“…the same, or by his agent thereunto authorized by writing.” Civil Code section 1092 provides: “A grant of an estate in real…”
Identified automatically from the court opinions citing this section — not a ranking of which case controls.
Also relied on in: Quitclaim vs. Warranty Deed: Deed Types Explained (2026)
§ 1091In forcecited in 2 of our articles
An estate in real property, other than an estate at will or for a term not exceeding one year, can be transferred only by operation of law, or by an instrument in writing, subscribed by the party disposing of the same, or by his agent thereunto authorized by writing.
Official text (excerpt) · last checked 2026-07-28 · Read the full text in our law library · Verify at leginfo.legislature.ca.gov
Cited in 57 court opinions in our collectionLatest citing opinion in our collection: 2024
Opinions citing this section in our collection:
- Bed, Bath & Beyond of La Jolla, Inc. v. La Jolla Village Square Venture Partners (California Court of Appeal 1997, 52 Cal. App. 4th 867)“…motion, concluding: “The Statute of Frauds, as set forth in Civil Code sections 1091 and 1624[, subdivision (d)] and Code of…”
- Estate of Stephens (California Supreme Court 2002, 122 Cal. Rptr. 2d 358)“…be Austin's as a matter of law, meeting the requirement of [Civil Code section 1091] that a deed be executed by the grantor…”
- Vohs v. Williams (California Supreme Court 2002, 28 Cal. 4th 665)“…be Austin’s as a matter of law, meeting the requirement of [Civil Code section 1091] that a deed be executed by the grantor…”
Identified automatically from the court opinions citing this section — not a ranking of which case controls.
§ 1214In forcecited in 2 of our articles
Every conveyance of real property or an estate for years therein, other than a lease for a term not exceeding one year, is void as against any subsequent purchaser or mortgagee of the same property, or any part thereof, in good faith and for a valuable consideration, whose conveyance is first duly recorded, and as against any judgment affecting the title, unless the conveyance shall have been duly recorded prior to the record of notice of action.
Official text (excerpt) · last checked 2026-07-28 · Read the full text in our law library · Verify at leginfo.legislature.ca.gov
Cited in 106 court opinions in our collectionLatest citing opinion in our collection: 2025
Opinions citing this section in our collection:
- Deutsche Bank National Trust Co. v. McGurk (California Court of Appeal 2012, 206 Cal. App. 4th 201)“…127 Cal.App.2d 623, 625 [ 274 P.2d 185 ].) In 1895, Civil Code section 1214 was amended to provide, as it does now,…”
- Powell v. Goldsmith (California Court of Appeal 1984, 152 Cal. App. 3d 746)“…priority pursuant to the recording statute as set forth in Civil Code section 1214. Civil Code section 1214 provide…”
- Goldstein v. Ray (California Court of Appeal 1981, 118 Cal. App. 3d 571)“…he property and entered judgment. Plaintiffs appeal. Civil Code section 1214 provides the means by which a person ma…”
Identified automatically from the court opinions citing this section — not a ranking of which case controls.
§ 1189In force
(a) (1) Any certificate of acknowledgment taken within this state shall include a notice at the top of the certificate of acknowledgment in an enclosed box stating: “A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document.” This notice shall be legible. (2) The physical format of the boxed notice at the top of the certificate of acknowledgment required pursuant to paragraph (3) is an example, for purposes of illustration and not limitation, of the physical format of a boxed notice fulfilling the requirements of paragraph (1). (3) A certificate of acknowledgment taken within this state shall be in the following form: A notary public or other officer completing this certificate verifies only the identity of the individual who signed the document to which this certificate is attached, and not the truthfulness, accuracy, or validity of that document.
Official text (excerpt) · last checked 2026-07-28 · Read the full text in our law library · Verify at leginfo.legislature.ca.gov
California Revenue and Taxation Code
§ 11911In forcecited in 2 of our articles
(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.
Official text (excerpt) · last checked 2026-07-28 · Read the full text in our law library · Verify at leginfo.legislature.ca.gov
Cited in 21 court opinions in our collectionLatest citing opinion in our collection: 2022
Opinions citing this section in our collection:
- City of Cathedral City v. County of Riverside (California Court of Appeal 1985, 163 Cal. App. 3d 960)“…ary transfer tax revenues collected by a county pursuant to Revenue and Taxation Code section 11911. We conclude that it does not. F…”
- CIM Urban REIT 211 Main Street (SF) v. City and County of S.F. (California Court of Appeal 2022)“…dent City and County of San Francisco (San Francisco) under Revenue and Taxation Code section 11911, because it uses a higher tax rate and…”
- 731 Market Street Owner, LLC v. City and County of S.F. (California Court of Appeal 2020)“…l to that in California’s documentary transfer tax statute (Rev. & Tax. Code, § 11911, subd. (a)).2 731 Market also explained…”
Identified automatically from the court opinions citing this section — not a ranking of which case controls.
§ 11930In force
Any tax imposed pursuant to this part shall not apply to any deed, instrument, or other writing which purports to grant, assign, transfer, convey, divide, allocate, or vest lands, tenements, or realty, or any interest therein, if by reason of such inter vivos gift or by reason of the death of any person, such lands, tenements, realty, or interests therein are transferred outright to, or in trust for the benefit of, any person or entity.
Official text (excerpt) · last checked 2026-07-28 · Read the full text in our law library · Verify at leginfo.legislature.ca.gov
§ 480.3In force
(a) Each county assessor and recorder shall make available, without charge and upon request, a form entitled “Preliminary Change of Ownership Report,” which transferees of real property shall complete and may file with the recorder concurrent with the recordation of any document effecting a change in ownership. The form shall be signed by the transferee or an officer of the transferee certifying that the information provided on the form is, to the best of his or her knowledge and belief, true, correct, and complete. The form shall not be signed by an agent acting for a transferee. (b) If a document evidencing a change in ownership is presented to the recorder for recordation without the concurrent filing of a preliminary change in ownership report, the recorder may charge an additional recording fee of twenty dollars ($20). (c) Noncompliance with this section by the transferee shall not delay or preclude the recordation of documents if the additional fee specified in subdivision (b) is tendered. (d) The authority to obtain information pursuant to this section is in addition to, and not in lieu of, any existing authority the assessor has under this article.
Official text (excerpt) · last checked 2026-07-28 · Read the full text in our law library · Verify at leginfo.legislature.ca.gov
California Government Code
§ 27388.1In force
(a) (1) Commencing January 1, 2018, and except as provided in paragraph (2), in addition to any other recording fees specified in this code, a fee of seventy-five dollars ($75) shall be paid at the time of recording of every real estate instrument, paper, or notice required or permitted by law to be recorded, except those expressly exempted from payment of recording fees, per each single transaction per parcel of real property. The fee imposed by this section shall not exceed two hundred twenty-five dollars ($225). “Real estate instrument, paper, or notice” means a document relating to real property, including, but not limited to, the following: deed, grant deed, trustee’s deed, deed of trust, reconveyance, quit claim deed, fictitious deed of trust, assignment of deed of trust, request for notice of default, abstract of judgment, subordination agreement, declaration of homestead, abandonment of homestead, notice of default, release or discharge, easement, notice of trustee sale, notice of completion, UCC financing statement, mechanic’s lien, maps, and covenants, conditions, and restrictions.
Official text (excerpt) · last checked 2026-07-28 · Read the full text in our law library · Verify at leginfo.legislature.ca.gov
§ 27297.7In forcecited in 3 of our articles
(a) On or before January 1, 2027, each county within the state shall establish a recorder notification program, in accordance with this section, and the board of supervisors of each county shall adopt an authorizing resolution for these purposes. (b) (1) Following adoption of an authorizing resolution by the board of supervisors, the county recorder shall, within 30 days of recordation of a deed, quitclaim deed, mortgage, or deed of trust, notify by mail the party or parties executing the document. The notification shall be sent to the address for mailing tax bills that was established prior to the recording of the document. (2) The recorder may require, as a condition of recording, that a deed, quitclaim deed, mortgage, or deed of trust indicate the assessor’s identification number or numbers that fully contain all, or a portion of, the real property described in the legal description. If the description contains more than one assessor’s parcel, all assessor’s parcels shall be indicated. If assessor’s identification numbers are required, they shall be listed on the first page of the document.
Official text (excerpt) · last checked 2026-07-28 · Read the full text in our law library · Verify at leginfo.legislature.ca.gov
Also relied on in: Property Records by State (2026): Free Deed & Owner Lookup, California Property Records: How to Find Out Who Owns a Property (2026)
California Probate Code
§ 5642In force
A revocable transfer on death deed shall be substantially in the following form. (a) The first page of the form shall be substantially the following: REVOCABLE TRANSFER ON DEATH (TOD) DEED (California Probate Code Section 5642) Recording Requested By: When Recorded Mail This Deed To Name: Address: Assessor’s Parcel Number: Space Above For Recorder’s Use This document is exempt from documentary transfer tax under Rev. & Tax. Code § 11930. This document is exempt from preliminary change of ownership report under Rev. & Tax. Code § 480.3. IMPORTANT NOTICE: THIS DEED MUST BE RECORDED ON OR BEFORE 60 DAYS AFTER THE DATE IT IS NOTARIZED Use this deed to transfer the residential property described below directly to your named beneficiaries when you die. YOU SHOULD CAREFULLY READ ALL OF THE INFORMATION ON THE OTHER PAGES OF THIS FORM. You may wish to consult an attorney before using this deed. It may have results that you do not want. Provide only the information asked for in the form. DO NOT INSERT ANY OTHER INFORMATION OR INSTRUCTIONS. This form MUST be RECORDED on or before 60 days after the date it is notarized or it will not be effective.
Official text (excerpt) · last checked 2026-07-28 · Read the full text in our law library · Verify at leginfo.legislature.ca.gov
California Family Code
§ 1102In force
(a) Except as provided in Sections 761 and 1103, either spouse has the management and control of the community real property, whether acquired prior to, or on or after January 1, 1975, but both spouses, either personally or by a duly authorized agent, are required to join in executing an instrument by which that community real property or an interest therein is leased for a longer period than one year, or is sold, conveyed, or encumbered. (b) This section does not apply to a lease, mortgage, conveyance, or transfer of real property, or of an interest in real property, between spouses. (c) Notwithstanding subdivision (b), both of the following shall apply: (1) The sole lease, contract, mortgage, or deed of the husband, holding the record title to community real property, to a lessee, purchaser, or encumbrancer, in good faith without knowledge of the marriage relation, shall be presumed to be valid if executed prior to January 1, 1975.
Official text (excerpt) · last checked 2026-07-28 · Read the full text in our law library · Verify at leginfo.legislature.ca.gov
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Sources and References
- Cal. Civ. Code § 1091 (transfer of real property by writing)(leginfo.legislature.ca.gov).gov
- Cal. Gov. Code § 27287 (acknowledgment required before recording)(leginfo.legislature.ca.gov).gov
- Cal. Civ. Code § 1092 (grant deed short form)(leginfo.legislature.ca.gov).gov
- Cal. Civ. Code § 1189 (certificate of acknowledgment; notary penalty)(leginfo.legislature.ca.gov).gov
- Cal. Gov. Code § 27324 (document title required)(leginfo.legislature.ca.gov).gov
- Cal. Gov. Code § 27297.7 (assessor number; recorder notification program, SB 255)(leginfo.legislature.ca.gov).gov
- Cal. Gov. Code § 27361.6 (margins and recording space)(leginfo.legislature.ca.gov).gov
- Cal. Gov. Code § 27293 (documents not in English)(leginfo.legislature.ca.gov).gov
- Cal. Fam. Code § 1102 (both spouses join in community real property)(leginfo.legislature.ca.gov).gov
- Cal. Gov. Code § 27201 (recorder may not refuse for lack of legal sufficiency)(leginfo.legislature.ca.gov).gov
- Cal. Civ. Code § 1217 (unrecorded instrument valid between parties)(leginfo.legislature.ca.gov).gov
- Cal. Gov. Code § 27361 (recording fee caps)(leginfo.legislature.ca.gov).gov
- Cal. Gov. Code § 27388.1 (SB 2 Building Homes and Jobs fee)(leginfo.legislature.ca.gov).gov
- Cal. Rev. & Tax. Code § 480.3 (Preliminary Change of Ownership Report)(leginfo.legislature.ca.gov).gov
- Cal. Rev. & Tax. Code § 11911 (documentary transfer tax authority and rate)(leginfo.legislature.ca.gov).gov
- Cal. Rev. & Tax. Code § 11930 (gift and death exemption)(leginfo.legislature.ca.gov).gov
- Cal. Rev. & Tax. Code § 11927 (divorce and separation exemption)(leginfo.legislature.ca.gov).gov
- Cal. Rev. & Tax. Code § 11925 (change in method of holding title)(leginfo.legislature.ca.gov).gov
- California State Board of Equalization, BOE-502-A sample form(www.boe.ca.gov).gov
- Cal. Rev. & Tax. Code § 480 (change in ownership statement)(leginfo.legislature.ca.gov).gov
- Cal. Rev. & Tax. Code § 63 (interspousal transfers)(leginfo.legislature.ca.gov).gov
- Cal. Rev. & Tax. Code § 62 (exclusions from change in ownership)(leginfo.legislature.ca.gov).gov
- California State Board of Equalization, Publication 801 (Prop 19 parent-child and grandparent-grandchild exclusions)(www.boe.ca.gov).gov
- Marin County Assessor-Recorder-County Clerk, BOE-502 Preliminary Change of Ownership Report(arcc.marincounty.gov).gov
- San Diego County Assessor/Recorder/County Clerk, Owner Alert(sdarcc.gov).gov
- Cal. Penal Code § 115 (false or forged instruments)(leginfo.legislature.ca.gov).gov
- Cal. Prob. Code § 5626 (TOD deed must be recorded within 60 days)(leginfo.legislature.ca.gov).gov
- Cal. Prob. Code § 5642 (TOD deed statutory form)(leginfo.legislature.ca.gov).gov
- Cal. Gov. Code § 27321.5 (tax statement address on deed)(leginfo.legislature.ca.gov).gov
- Cal. Rev. & Tax. Code § 11932 (tax due shown on face of document)(leginfo.legislature.ca.gov).gov
- Cal. Rev. & Tax. Code § 11933 (tax paid at recording; signed declaration)(leginfo.legislature.ca.gov).gov
- Cal. Rev. & Tax. Code § 482 (penalty for failure to file change in ownership statement)(leginfo.legislature.ca.gov).gov
- Cal. Civ. Code § 1113 (covenants implied from the word grant)(leginfo.legislature.ca.gov).gov
- Cal. Rev. & Tax. Code § 63.2 (Prop 19 parent-child and grandparent-grandchild exclusion)(leginfo.legislature.ca.gov).gov
- 12 U.S.C. § 1701j-3 (due-on-sale clauses; exempt transfers)(govinfo.gov).gov
- 12 CFR 191.5: Limitation on exercise of due-on-sale clauses(ecfr.gov).gov