Anaheim is located in Orange County, California. The only transfer tax that applies is the California Documentary Transfer Tax, which is $1.10 per $1,000 of the sale price (or net consideration). This tax is collected by Orange County at the time of deed recording. The City of Anaheim does not levy a separate municipal transfer tax, making the calculation straightforward: multiply the sale price by 0.0011.
In Anaheim, the transfer tax is customarily paid by the seller, though this is negotiable between buyer and seller. The responsibility for payment is typically outlined in the purchase agreement. Both parties should review their escrow instructions carefully to confirm who is responsible for the tax.
Certain transactions may be exempt from the Anaheim/Orange County Documentary Transfer Tax, including transfers between spouses or registered domestic partners, gifts, transfers to revocable living trusts where the transferor is a beneficiary, transfers from a parent to a child (subject to reassessment rules), and certain corporate reorganizations. Always consult a real estate attorney or title company to confirm whether an exemption applies to your specific transaction.