California counties charge documentary transfer tax of $0.55 for each $500 of value, or fraction of $500 — $1.10 per $1,000. It applies when the consideration is over $100, not counting a lien or loan that stays on the property after the sale. A city may receive a credited share of the county tax, and some cities add their own larger transfer tax. State law assigns responsibility to a person who signs or benefits from the deed, while the purchase agreement can allocate the cost. Ask escrow or the title company to confirm the property's taxable amount, city tax, and any exemption.
When you sell to us, we pay the closing costs, including the county documentary transfer tax and any city transfer tax.
That closing-cost promise does not pay your mortgage, liens, back taxes, or your share of current property taxes. Those are separate items in the closing figures.
California Revenue and Taxation Code §11911, county documentary transfer tax · §11912, responsibility for the tax · §11931, city tax credit and allocation