Stockton is the county seat of San Joaquin 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 San Joaquin County at deed recording. The City of Stockton does not impose a separate city-level transfer tax. To estimate your tax, multiply the sale price by 0.0011.
In Stockton, the Documentary Transfer Tax is customarily paid by the seller at closing. The obligation is negotiable, however, and the purchase agreement may allocate the cost to the buyer or split it between both parties. Buyers and sellers should confirm payment responsibilities with their escrow officer before finalizing the transaction.
Certain Stockton real estate transactions may be exempt from the Documentary Transfer Tax. Common exemptions include transfers between spouses or domestic partners, gifts without consideration, transfers to revocable living trusts where the grantor retains a beneficial interest, and qualifying corporate reorganizations. Consult a title company or real estate attorney to determine if your transaction qualifies.