"R & T Code 11911. (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 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 ($100.00) a tax at the rate of fifty-five cents ($0.55) for
each five hundred dollars ($500.00) or fractional part there of."
City Real Property Conveyance Tax
Several cities impose their own city real property transfer tax at full value. The rates are calculated as noted below with the full value rounded up to the nearest $500 before the tax rate is applied.
Alameda
$12.00
per thousand on full value
Ordinance No. 2987 AMC
Albany
$15.00
per thousand on full value
Ordinance No. 2020-09
Berkeley
$15.00
per thousand on full value ($1,600,000 and less)
Ordinance No. 6072-NS
$25.00
per thousand on full value ($1,600,001 and above)
Ordinance No. 6072-NS
Emeryville
$12.00
per thousand on full value (less than $1,000,000)
Measure O
$15.00
per thousand on full value ($1,000,000 to $2,000,000)
Measure O
$25.00
per thousand on full value ($2,000,001 and above)
Measure O
Hayward
$8.50
per thousand on full value
Ordinance No. 92-26
Oakland
$10.00
per thousand on full value ($300,000 and less)
Ordinance No. 11628 CMS
$15.00
per thousand on full value ($300,001 to $2,000,000)
Ordinance No. 11628 CMS
$17.50
per thousand on full value ($2,000,001 TO $5,000,000)
