San Diego is the county seat of San Diego County, California. The Documentary Transfer Tax is levied at $1.10 per $1,000 of the sale price (0.11%). For properties within city limits, the county and city each retain $0.55 per $1,000. The tax is calculated on the full sale price rounded down to the nearest $500. The City of San Diego does not impose an additional city-level transfer tax beyond its share of the county's levy.
In San Diego, the documentary transfer tax is customarily paid by the seller at closing, though this is negotiable between buyer and seller. The purchase agreement and escrow instructions will specify payment responsibility. Buyers and sellers should review their closing documents carefully to confirm who bears the tax obligation.
Certain San Diego real estate transactions may be exempt from the Documentary Transfer Tax. Common exemptions include interspousal transfers, transfers to domestic partners, gift deeds without monetary consideration, transfers to or from revocable living trusts where the transferor retains a beneficial interest, and qualifying corporate reorganizations. Consult a real estate attorney or title company to verify exemption eligibility for your specific transaction.