California documentary transfer tax
California counties charge $0.55 for each $500, or fraction of $500, of taxable consideration above $100. A lien or loan that stays on the property after the sale is not counted in that consideration. That equals $1.10 per $1,000. A city may take half of the county rate as its own tax, credited against the county amount; some cities add a separate tax. The state rate alone does not establish whether a Chico city tax applies or what one property's taxable amount is. Some transfers are exempt, so ask title or escrow to confirm the applicable tax and amount.
California law identifies a person who signs or benefits from the deed as responsible for the tax, but the purchase agreement can allocate the cost between buyer and seller. When you sell to us, we pay the closing costs, including the county documentary transfer tax and any city transfer tax. Your mortgage, liens, back taxes, and share of current property taxes remain separate.