Fresno is the county seat of Fresno County, California. Real estate transfers are subject to the California Documentary Transfer Tax at $1.10 per $1,000 of the sale price (0.11%), collected by Fresno County at deed recording. The City of Fresno does not impose a separate city-level transfer tax. To estimate your tax, simply multiply your sale price by 0.0011.
In Fresno, it is customary for the seller to pay the Documentary Transfer Tax at the time of closing. However, this is negotiable and can be allocated to the buyer or split between both parties depending on the terms of the purchase agreement. Buyers and sellers should confirm payment responsibilities through their escrow officer or real estate attorney.
Certain transactions in Fresno may be exempt from the Documentary Transfer Tax, including transfers between spouses or registered domestic partners, gifts, transfers to revocable living trusts where the transferor retains a beneficial interest, and qualifying business reorganizations. Consult a title company or real estate attorney to determine whether an exemption applies to your transaction.