The Contra Costa County transfer tax is $1.10 per $1,000 of the sale price, so an $800,000 home carries an $880 bill at the county rate. Properties inside Richmond or El Cerrito owe considerably more, because those two cities add their own transfer taxes on top of the county’s.
How the County Rate Works
California’s Revenue and Taxation Code sets the county documentary transfer tax at $0.55 for every $500 of value transferred, which comes out to $1.10 per $1,000.1California Legislative Information. California Code Revenue and Taxation Code 11911 – Authorization for Tax The tax is calculated on the sale price minus any liens or encumbrances the buyer assumes. Buy a $750,000 property and take on an existing $200,000 mortgage, and the tax applies to $550,000, not the full price.
To run the number yourself, divide the taxable value by $1,000 and multiply by $1.10. Any fraction over $1.00 rounds up to the next $500 increment before the tax is calculated. A few examples at the straight county rate:
- $500,000 sale: $550
- $800,000 sale: $880
- $1,200,000 sale: $1,320
Those figures hold in every part of the county except the two cities that charge their own tax.
Richmond and El Cerrito Charge Much More
When a property sits inside an incorporated city with its own transfer tax, the county reduces its share by $0.55 per $1,000 as a credit for the city’s portion.1California Legislative Information. California Code Revenue and Taxation Code 11911 – Authorization for Tax The city rate still dominates the bill.
Richmond
Richmond uses a graduated structure that climbs with the sale price:2Contra Costa County Clerk-Recorder. City of Richmond
- Under $1 million: $7.00 per $1,000
- $1 million to $3 million: $12.50 per $1,000
- $3 million to $10 million: $25.00 per $1,000
- Over $10 million: $30.00 per $1,000
On a $900,000 Richmond home the city tax alone is $6,300. Add the county’s reduced share ($0.55 per $1,000, or $495), and the total transfer tax lands around $6,795.
El Cerrito
El Cerrito charges a flat $12.00 per $1,000 of the sale price.3Contra Costa County Clerk-Recorder. City of El Cerrito A $900,000 sale produces a city tax of $10,800. Add the $495 county portion and the total runs about $11,295. That number catches many first-time sellers off guard, so it belongs in the pricing conversation early.
Who Pays, Buyer or Seller
No California statute assigns the transfer tax to either side. Whoever agrees to pay it in the contract pays it. Local custom in Contra Costa County puts the county transfer tax on the seller as a closing cost, but the parties are free to split it or shift it entirely to the buyer by counteroffer or addendum.
The California Association of Realtors’ standard residential purchase agreement includes checkboxes for allocating the county and city portions, and escrow follows whatever the signed contract says. In Richmond and El Cerrito the city tax is often large enough that buyers and sellers negotiate a split rather than letting one side absorb it.
Exemptions That Apply to Homeowners
Several categories of transfer avoid the documentary transfer tax entirely:
- Gifts and transfers into a trust for the benefit of any person, provided no money changes hands. This covers the common move of deeding a home into a revocable living trust.4California Legislative Information. California Code Revenue and Taxation Code 11930
- Transfers that divide community property between spouses under a dissolution judgment, nullity, or a written agreement in anticipation of divorce. The deed must include a signed statement confirming it qualifies.5California Legislative Information. California Code Revenue and Taxation Code 11927
- Deeds of trust and other documents given solely to secure a loan.6California Legislative Information. California Code Revenue and Taxation Code 11921 – Exemptions
- Transfers where the parties on both sides are the same and no ownership percentage changes, such as switching from joint tenancy to community property.
- Transfers under a confirmed Chapter 11 plan of reorganization, which federal law shields from stamp taxes and similar levies.7Office of the Law Revision Counsel. 11 U.S. Code 1146 – Special Tax Provisions
Claiming an Exemption on the Deed
Every deed recorded in Contra Costa County has to show the amount of transfer tax due on its face, along with whether the property is in an incorporated or unincorporated area.8California Legislative Information. California Code Revenue and Taxation Code 11932 When a transfer qualifies for an exemption, the deed should state that the tax is zero and cite the specific Revenue and Taxation Code section. A trust transfer, for example, cites Section 11930. Leaving out the citation can cause the recorder to reject the document or assess the full tax, which then takes extra work to refund.
Is the Transfer Tax Deductible?
No. Transfer taxes are not deductible as an itemized real estate tax on your federal return.9Internal Revenue Service. Publication 530, Tax Information for Homeowners They still affect your federal picture, just not through a deduction.
A seller who paid the tax can treat it as a selling expense, which reduces the amount realized on the sale and can lower any capital gain.10Internal Revenue Service. Publication 523, Selling Your Home A buyer who paid it adds the amount to the property’s cost basis, which reduces gain on an eventual resale.11Internal Revenue Service. Publication 551, Basis of Assets The difference matters most on higher-priced Richmond and El Cerrito properties where the bill reaches five figures.
Recording the Deed and Paying
In most residential sales the escrow company handles everything. It calculates the transfer tax, prepares the check, and submits the deed electronically to the County Clerk-Recorder’s Office in Martinez. The tax and recording fees come out of closing funds per the contract.
If you’re handling a transfer yourself without escrow, you can record in person at the Clerk-Recorder’s office at 555 Escobar Street in Martinez or mail the original signed and notarized deed with a check covering the transfer tax and recording fees. The base recording fee is $14.00 for the first page and $3.00 for each additional page, so most grant deeds fall in the $17 to $23 range before the transfer tax.12Contra Costa County Clerk-Recorder. Recorder Division Fee Schedule Once the office accepts the filing, the deed is indexed into the public record and the recorded original is typically mailed back within four to six weeks.