Documentary transfer tax is due on all taxable conveyances in excess of $100 at a rate of $1.10 per $1,000, or fractional portion of real property value, excluding any liens or encumbrances already of record (R&T code 11911). Transfer tax is collected at the time of recording.
A documentary transfer tax declaration must be completed for all conveyances. If no documentary transfer tax is due, please indicate by entering "0" on the tax line and the appropriate Government Code supporting the reason no documentary transfer tax is due.