Staring at closing costs and wondering what transfer tax you might owe on a Burlingame home in San Diego? You are not alone. These line items are easy to overlook, yet they affect your bottom line on closing day. In this guide, you will learn what transfer taxes and recording fees are, who commonly pays them in San Diego County, and how to estimate your total with confidence before you sign. Let’s dive in.
Transfer tax and recording fees
Documentary transfer tax
The documentary transfer tax is a one-time tax charged when real property changes ownership and a deed is recorded. In California it is typically set at the county level. Some cities also add a municipal transfer tax, which stacks on top of the county tax.
The tax is usually calculated at a rate per $1,000 or per $100 of the sale price or consideration. Your escrow officer will calculate it, collect it at closing, and remit it when the deed records.
Recording fees and forms
Recording fees are administrative charges from the county recorder to record documents such as the grant deed and, if there is a loan, the deed of trust. Fees generally include a base charge for the first page and a smaller fee for each additional page. You may also see charges for certified copies and required forms, such as a Preliminary Change of Ownership Report.
How it works in Burlingame, San Diego
Burlingame is a neighborhood within the City of San Diego, so transactions there follow San Diego County and City of San Diego rules. The San Diego County Assessor/Recorder/County Clerk handles documentary transfer tax and recording fees for your closing.
Historically, the City of San Diego has not imposed a separate citywide real estate transfer tax the way some California cities do. Still, always verify whether any municipal or special district charge applies to your property address. Your escrow officer can confirm the exact taxes and fees before closing.
Who usually pays what
Who pays transfer tax and recording fees is negotiable and should be spelled out in your purchase agreement and escrow instructions. In many California markets, it is common for the seller to pay the county documentary transfer tax. That said, customs can vary by neighborhood and market conditions, and buyers and sellers often negotiate the split.
Escrow will collect the amounts from the party assigned to pay and handle remittance to the county recorder at closing.
How to estimate your transfer tax
Follow these steps to build a working estimate before you open escrow:
- Confirm the tax components.
- Identify the San Diego County documentary transfer tax rate.
- Ask your escrow officer if any municipal or special district transfer tax applies to the address.
- Apply the formula.
- Documentary transfer tax = (Sale price ÷ 1,000) × (rate per $1,000).
- Add recording fees.
- Ask escrow how many pages your grant deed and other documents will have and what the county’s per-page fees are. Include any certified copies or required forms.
- Layer in other closing costs.
- Add escrow fees, title insurance, lender charges, prorations for property taxes and HOA dues, plus notary, wire, courier, HOA transfer, and payoff fees as applicable.
- Verify who pays.
- Check your contract and escrow instructions to confirm the payer for each line item.
Example only, for illustration:
- Sale price: $800,000
- Hypothetical county rate: $1.10 per $1,000 (example only)
- Documentary transfer tax = ($800,000 ÷ 1,000) × $1.10 = 800 × $1.10 = $880
- Hypothetical recording fees: assume $50 for document pages and copies (example only)
- Estimated transfer tax + recording fees: $930
Numbers above are examples. Always request an itemized estimate from your escrow officer and, if you are financing, review your lender’s Closing Disclosure for your final figures.
Recording fees: what to expect
Recording fees in San Diego County are usually small compared with transfer tax, yet they are required to complete the transfer. You will typically see a base fee for the first page of each document and a lower per-page fee for additional pages. If you need certified copies or additional forms, those will be itemized as separate charges.
Your escrow or title team will prepare and submit the necessary paperwork, including the documentary transfer tax declaration and the Preliminary Change of Ownership Report, so the county can update ownership and assess the correct taxes going forward.
Exemptions and special cases
Some transfers can be exempt from documentary transfer tax. Common examples include certain transfers to or from a revocable living trust, some transfers between spouses, and certain court-ordered or foreclosure-related transfers. These rules depend on the reason for transfer and county interpretation.
If you believe an exemption may apply, tell your escrow officer as early as possible. They will help you gather any required documentation for the county.
Questions to ask escrow and your lender
Bring these exact questions to your escrow officer or title representative:
- What documentary transfer tax will be charged for this property and price, and is any municipal tax also due?
- Who is assigned to pay each tax and fee per the purchase agreement and escrow instructions?
- What recording fees and forms will be required, and how many pages are we expecting to record?
- Are any exemptions available for this transfer, and what documents are needed to claim them?
If you are getting a loan, ask your lender for the Closing Disclosure early so you can see transfer tax, recording charges, and other fees on the final numbers.
Buyer and seller checklists
For buyers
- Confirm whether any county transfer tax is being charged and whether the contract assigns payment to you.
- Ask your lender and escrow for early, itemized estimates and review the Closing Disclosure.
- Budget for recording of your deed of trust, lender fees, and prepaid items.
For sellers
- Ask escrow what the local custom is for county transfer tax and confirm the contract allocation.
- Request a draft settlement statement that lists transfer tax and recording fees.
- Check for any payoff, reconveyance, or HOA transfer fees that may apply.
Common misconceptions
- Transfer tax is not the same as property tax. Transfer tax is a one-time cost tied to the deed transfer. Property taxes are ongoing and will be prorated at closing.
- Lenders do not pay transfer tax or county recording fees. Borrower and seller charges are itemized separately and allocated by contract.
- Recording fees are not flat everywhere. Page counts and service add-ons can change the total.
The bottom line
If you are buying or selling in Burlingame, San Diego, plan ahead for documentary transfer tax and recording fees. Confirm the exact county rate, whether any city or district tax applies, and who pays each item per your contract. Ask escrow for a written, itemized estimate, and if you have a loan, compare it to your Closing Disclosure before you sign.
When you want data, clarity, and a smooth plan to closing, the team at Real Smart Group is here to help you run the numbers and prepare your next move. Get your free home valuation to start the conversation.
FAQs
What is transfer tax on a San Diego home sale?
- It is a one-time county tax charged when a property changes ownership and the deed is recorded; some cities also add a municipal transfer tax.
Who usually pays transfer tax in Burlingame, San Diego?
- Payment is negotiable; in many California markets sellers commonly pay the county documentary transfer tax, but confirm your contract and local custom with escrow.
How do I estimate transfer tax for my sale price?
- Use the formula: (Sale price ÷ 1,000) × county rate per $1,000, then add any municipal tax and recording fees; ask escrow for an itemized estimate.
Is transfer tax the same as property tax?
- No; transfer tax is a one-time cost at closing, while property taxes are ongoing and prorated between buyer and seller at closing.
How much are San Diego County recording fees?
- They are usually modest compared with transfer tax and depend on page counts and any requested copies or forms; escrow can provide the exact total for your file.
Can transfer tax be waived in San Diego County?
- Certain transfers may be exempt, such as some spousal, trust, or court-ordered transfers; ask escrow whether an exemption applies and what documents are required.
Does the City of San Diego add a separate transfer tax?
- The City has historically not imposed a citywide transfer tax, but you should verify with escrow whether any municipal or special district charge applies to your address.
