The Alameda County transfer tax is $1.10 for every $1,000 of a property’s sale price, charged by the county on every recorded deed. That is only the county’s share. Most cities in the county add their own transfer tax on top, and in places like Oakland, Berkeley, and Piedmont the combined rate runs many times higher than the county baseline. On a typical home sale, the total transfer tax can range from under a thousand dollars in an unincorporated area to tens of thousands of dollars inside a charter city.
How the County Rate Is Calculated
California Revenue and Taxation Code Section 11911 sets the county rate at $0.55 per $500 of value, which is the same as $1.10 per $1,000.1California Legislative Information. California Revenue and Taxation Code RTC 11911 – Authorization for Tax The tax is applied to the sale price minus any existing liens or encumbrances that stay with the property at closing. A home selling for $800,000 with no assumed liens produces a county tax of $880.
The $1.10 rate applies uniformly across unincorporated Alameda County and any general law city inside it. Charter cities layer their own tax on top, and that is where the bill grows.
City Rates That Stack on Top
The city tax is collected in addition to the county’s $1.10, so the combined rate is always the sum of the two. Several cities use tiered structures that climb with the sale price.
Oakland
Oakland uses four progressive tiers:2City of Oakland. Real Estate Transfer Tax
- $300,000 or less: 1.0% city rate, or $11.10 per $1,000 combined.
- $300,001 to $2,000,000: 1.5% city rate, or $16.10 per $1,000 combined.
- $2,000,001 to $5,000,000: 1.75% city rate, or $18.60 per $1,000 combined.
- Over $5,000,000: 2.5% city rate, or $26.10 per $1,000 combined.
On a $900,000 Oakland sale, the city tax alone is $13,500 and the county tax is $990, for a total of $14,490. Qualifying low-to-moderate income first-time homebuyers can claim a 0.5% discount on the first two tiers.2City of Oakland. Real Estate Transfer Tax
Berkeley
Berkeley uses two tiers. The city rate is 1.5% ($15.00 per $1,000) at or below $1.7 million and jumps to 2.5% ($25.00 per $1,000) above that.3City of Berkeley. Property Transfer Tax A $1.2 million Berkeley sale generates $19,320 in total transfer tax.
Flat-Rate Cities
Several other charter cities charge a flat rate on top of the $1.10 county tax:
- Piedmont: $13.00 per $1,000 ($14.10 combined).4City of Piedmont. Tax Information
- City of Alameda: $12.00 per $1,000 ($13.10 combined).
- Albany: $15.00 per $1,000 ($16.10 combined).
- San Leandro: $11.00 per $1,000 ($12.10 combined).5eCode360. San Leandro Municipal Code Chapter 2-3 Real Property Transfer Tax
- Hayward: $8.50 per $1,000 ($9.60 combined).
Emeryville uses a tiered structure similar to Oakland’s, with city rates from $12.00 per $1,000 on sales up to $1 million to $25.00 per $1,000 on higher-value sales. Suburban cities that are not charter cities, along with all unincorporated areas, charge only the $1.10 county rate. Before estimating closing costs, confirm the current schedule with the city where the property sits.
Who Pays
Who actually writes the check is negotiable, but local custom shapes the default. In most Alameda County sales, the seller covers the county tax and the city tax is either split or allocated through negotiation. Oakland is a notable exception: its municipal code makes buyer and seller jointly and severally liable for the city tax, so the city can collect from either party regardless of how the purchase contract divides the cost between them.2City of Oakland. Real Estate Transfer Tax
In a competitive market, buyers sometimes offer to absorb more of the tax to strengthen a bid. In a slower market, sellers may cover the full amount as a concession. Whatever the parties agree to should be written into the purchase contract, and the escrow company then handles the disbursement based on those terms.
Exemptions That Eliminate the Tax
California’s Revenue and Taxation Code sets out several categories of transfers that owe no documentary transfer tax. These apply to both the county and city portions, but the deed has to identify the specific code section being claimed.
Divorce and Legal Separation
Transfers dividing community property between spouses under a divorce, legal separation, or nullity judgment are exempt under Section 11927. The exemption also reaches transfers made under a written agreement in anticipation of one of those judgments. The deed must include a signed statement from either spouse claiming the exemption.6California Legislative Information. California Code RTC 11927
Gifts and Transfers at Death
Property transferred as a gift during the owner’s lifetime or as a result of death is exempt under Section 11930, whether the recipient is a person or a trust for that person’s benefit.7California Legislative Information. California Revenue and Taxation Code Section 11930 Inherited property passing through a will or trust falls under this section, as do outright gift deeds between family members.
Changes in How Title Is Held
Transfers that reshuffle ownership without changing who actually owns the property are exempt under Section 11925. Moving a property from your name into a wholly-owned LLC, or from a partnership back to the individual partners in the same proportions, qualifies as long as the proportional ownership interests stay identical after the transfer.8California Legislative Information. California Code Revenue and Taxation Code RTC 11925 Placing a property into a revocable living trust where you remain the beneficiary is treated the same way. This is one of the most frequently claimed exemptions in estate planning.
Filing the Declaration and Recording Fees
Every transfer in Alameda County requires a Documentary Transfer Tax Declaration filed with the Clerk-Recorder’s office. The form asks for the Assessor’s Parcel Number, the names of the parties, the legal description, and the total consideration. If you are claiming an exemption, the declaration has to cite the specific Revenue and Taxation Code section.9Alameda County Auditor-Controller. Real Property Sales and Transfers – Unrecorded Transactions
Recording the deed triggers separate fees on top of the tax. Alameda County charges $75 per title under Senate Bill 2 (the Building Homes and Jobs Act), up to $225 per transaction, plus per-page fees for the document itself.10Alameda County. Real Property Basic Recording Fees Oversized pages and documents needing a cover sheet cost extra. These fees are modest next to the transfer tax, but they add to the closing bill.
The declaration is filed with the deed. Payment is accepted by business check, cashier’s check, or credit card at the counter. Errors on the declaration, such as wrong parcel numbers, mismatched consideration figures, or missing exemption codes, will hold up recording, so verify every number against the closing statement before submission. Once the tax is paid and the paperwork clears review, the deed is recorded and the transfer enters the public record.