Santa Ana is the county seat of Orange County, California. Real estate transactions are subject to the California Documentary Transfer Tax at $1.10 per $1,000 of the sale price (0.11%), collected by Orange County at deed recording. The City of Santa Ana does not impose a separate city-level transfer tax, making the calculation simple: multiply the sale price by 0.0011.
In Santa Ana, the Documentary Transfer Tax is customarily paid by the seller at closing. This is negotiable, however, and the buyer and seller may agree to a different allocation in the purchase agreement. Buyers and sellers should confirm payment responsibilities with their escrow officer or real estate attorney before closing.
Certain Santa Ana real estate transactions may qualify for exemptions from the Documentary Transfer Tax. Common exemptions include transfers between spouses or registered domestic partners, gifts without monetary consideration, transfers to or from revocable living trusts, and certain qualifying corporate reorganizations. Contact a title company or real estate attorney to determine if your transaction qualifies.