ATTENTION: The California Legislature passed SB2 (Atkins) on September 29, 2017. It requires County Recorders throughout California to charge an additional $75 fee at the time of recording every real estate instrument, paper, or notice, except those expressly exempted from payment of recording fees, per each transaction per parcel of real property, not to exceed $225 per single transaction. Effective January 1, 2018.

There are few statutory exemptions from this fee; they include:

  • Documents transferring real property (e.g., deed) where transfer tax is paid;
  • Documents transferring real property (e.g., deed) that is a residential dwelling to an owner-occupier;
  • Documents recorded in connection with an exempt transfer of real property (i.e., subject to transfer tax or owner-occupied);
  • The maximum fee of $225 per transaction is reached; or,
  • Document is not related to real property.

A declaration of exemption specifying the reason for the exemption from the fee must be placed on the face of each document, or on a coversheet to be recorded with the document, prior to depositing with the Recorder.  If the exemption is not provided, the fee will be charged. Declarations of exemption are subject to review.

For additional information, please read the following documents on SB2 and the reporting requirements.

RECORDING DIVISION FEE SCHEDULE
(Effective March 14, 2018)

Fee Title

Detail

Fee

Base Recording Fees  Note: subject to Building Homes and Jobs Act Fee if marked with asterisk

Base Fee – 1st Page

Per document title where all pages measure 8.5”x11” (GC 27361, 27397, 27361.4)

$14.00*

Base Fee – 1st Page of documents subject to Real Estate Fraud Fee

 

For the following titles, an additional fee of $3.00 per title (above the Base $14.00 fee) will be charged unless recorded concurrently with a transfer subject to the imposition of Transfer Tax: deed of trust, assignment of deed of trust, reconveyance, request for notice, notice of default, substitution of trustee, notice of trustee sale, and notice of rescission of declaration of default. (GC 27388, SF Ord. 413-97)

$17.00*

Building Homes & Jobs Act Fee (SB2- Atkins)

 

 

Additional $75.00 fee will be charged per parcel (APN), per document title at the time of recording/filing any real estate instrument, paper or notice except those expressly exempted. Fee shall not exceed $225 per transaction (defined as documents presented together and related to the same parties and property). (GC27388.1)

$75.00 to

 $225.00

Each Additional Page

Per additional 8.5”x11” page (GC 27361)

$3.00

Combined Documents (containing more than one title)

Per each additional document title (GC 27361.1)

$14.00* or $17.00*

Additional Recording Fees

Survey Monument Fee

Applies only to deeds subject to documentary transfer tax (GC27585, SF Ord. 258-5)

$10.00

Nonconforming Fee

Additional $3.00 per page fee applied to entire document for any portion of the document that is not 8.5”x11” (GC27361)

$3.00

Indexing Fee (more than 10 names)

Where additional names are required to be indexed, there will be a charge for each group of 10 names or fractional portion thereof after the initial group of 10 names.  (GC 27361.8)

$1.00

Indexing Fee (more than 1 recording reference)

Per reference to previously recorded document (after the first one), which requires additional indexing. (GC 27361.2)

$1.00

Preliminary Change of Ownership Report (PCOR) (Fee in Lieu of)

An additional $20.00 fee is charged when a transfer document is presented without a PCOR (R&T 480.3b)

$20.00

Penalty Print

If wording added to the printed form is spaced more than 9 lines per vertical inch or has more than 22 characters and spaces per inch measured horizontally, the penalty is $1.00 per page (GC 27361)

$1.00

Involuntary Lien (e.g., abstract of judgement)

Additional $6.00 fee per document for notification of involuntary lien for first debtor (GC27297.5, GC27387)

$6.00

Involuntary Lien (e.g., abstract of judgement)

Additional $2.00 fee per each additional debtor for notification of involuntary lien (GC27297.5, GC27387)

$2.00

Map Recording Fees Note: subject to Building Homes and Jobs Act Fee

Map Recording Fee – 1st Page

Per (GC 27372)

  $9.00 *

Map Recording Fee (each subsequent page)

Per (GC 27372)

$2.00

Fee Title

Detail

Fee

Lien Recording Fees   Note: subject to Building Homes and Jobs Act Fee

Release of Lien, judgement, encumbrance or notice

Executed by the state or any political subdivision of the state (GC27631.3, GC27361.4)

$12.00

Release of Lien, judgement, encumbrance or notice

Recorded in ERROR by the state or any political subdivision of the state (GC27631.3, GC27361.4)

$0.00

Federal Tax Lien or Release

Per document title; additional page fees apply (GC 27361, 27397, 27361.4)

$14.00

Financing Statement Recording Fees  Note: subject to Building Homes and Jobs Act Fee

UCC (1 or 2 pages)

Per document (GC 27388, 12194, 27397)

$11.00*

UCC (3 or more pages)

Per document (GC 27388, 12194, 27397)

$21.00*

 

Copy and Filing Fees

Preliminary 20-Day Notice

Filing fee

$22.00

Official Record Copy

Copy charge per page for first 3 pages of records or papers on file (GC27366)

$3.00

Official Record Copy

Copy charge per page for each additional page (GC27366)

$0.50

Certified Copy

Signed official seal, surcharge per document copy (GC 27364)

$1.00

Conformed Copy

Copy provided by taxpayer at time of recording; flat fee per document

$1.00

Marriage License

Certified copies of public licenses only (H&S Code 103625)

$15.00

Map Copy – 1st Page

First page

$5.00

Map Copy

Each additional page of same map

$3.00

 

Transfer Tax (Part III, Article 12C San Francisco Municipal Code)

Note: A Transfer Tax Affidavit must accompany all documents submitted for recordation in which transfer tax is due, or an exemption is claimed.

In order to record certain documents with the San Francisco Assessor-Recorder's Office, you must pay the documentary transfer tax at the time of recording if the tax is due.  Exemptions will only be made if the recording party falls under one of the documentary transfer tax exemptions.  If a party claims a documentary tax exemption, he or she will be required to provide written documentation substantiating the claimed exemption at the time of recording, otherwise the party will be required to pay the transfer tax. 

Please also be advised that any information signed under penalty of perjury and recorded with the San Francisco Assessor-Recorder may be shared with the federal government and the Internal Revenue Service for taxation and verification purposes.  

For more information on transfer tax, please click here.

 

The California Legislature passed SB2 (Atkins) on September 29, 2017. It requires County Recorders throughout California to charge an additional $75 fee at the time of recording every real estate instrument, paper, or notice, except those expressly exempted from payment of recording fees, per each transaction per parcel of real property, not to exceed $225 per single transaction. Effective January 1, 2018.

For additional information and supporting materials, please read here.

On November 8, 2005, the San Francisco Board of Supervisors approved Ordinance Number 258-05, the Monument Preservation Fund. The Ordinance established a $10.00 fee on the filing of each deed that is subject to transfer tax. The fee proceeds will be used for the Department of Public Works (DPW) to retrace and re-monument historic survey and monument lines in the City. California Government Code Sections 27584 et seq. authorizes the adoption and collection of this fee. The County Recorder's Office collects this fee at the time a deed is recorded along with other recording fees. Starting on March 13, 2006, in order to record the deed that you have submitted to the County Recorder's Office, an additional fee of $10.00 is due for each deed that is subject to transfer tax.

Yes, there is transfer tax because there is a change of proportional ownership when an individual is added to title. Transfer tax will be collected based on the fair market value of the property being transferred at the time of recording the deed. However, if you deem that it is a gift, then there is no transfer tax. Please see the Transfer Tax Affidavit in the forms section for more information regarding Federal Gift Tax. On the Preliminary Change of Ownership form, be sure to mark the gift box in part 2. In addition, on the Transfer Tax Affidavit form, mark the YES box in number 4 and completely fill out and sign the Transfer Tax Affidavit form.

Please note that our staff may not give you financial advice. Questions regarding gift tax should be directed to the Internal Revenue Service or your financial advisor. Please note that the Assessor-Recorder transmits deeds and tax affidavits for all claimed gift exemptions to the Internal Revenue Service on a quarterly basis.

(Note: Please see Forms/Attachments tab for the Transfer Tax Affidavit and Preliminary Change of Ownership forms.)

Yes, there is transfer tax because there is a change of proportional ownership when an individual is added to title. When you say you want to add your child to the title deed of your house, you are transferring a portion of what you own to him. Transfer tax will be collected based upon purchase price. If it is not a purchase, then it is based on the fair market value of the property being transferred at the time of recording the deed.

For example, you originally own the property 100% and you transfer 50% to your child. Let’s say the fair market value of the property being transferred is $600,050. 50% of $600,050 would be $300,025. Please note that it is necessary to round it up to the next $500, which would be $300,500, and the transfer tax would be $2,043.40.

However, if you deem that it is a gift, then there is no transfer tax. Please see the Transfer Tax Affidavit on the Forms/Attachments tab for more information regarding Federal Gift Tax. On the Preliminary Change of Ownership form, be sure to mark the gift box in part 2. In addition, on the Transfer Tax Affidavit, mark the YES box in number 4 and completely fill out and sign the Transfer Tax Affidavit form.

Please note that our staff may not give you financial advice. Questions regarding gift tax should be directed to the Internal Revenue Service or your financial advisor. The Assessor-Recorder transmits deeds and tax affidavits for all claimed gift exemptions to the Internal Revenue Service on a quarterly basis.

No, there is no transfer tax. Copies of trust and formation documents of legal entity (i.e. LLC operating agreement, Corporate By Laws/Minutes/Register, partnership agreement) to prove the claimed transfer tax exemption are always required.
Yes. 100%, because the proportional interests will not remain the same after the completion of the transfer, and therefore the parties do not qualify for ANY exemption.
Only original documents (or certified copies issued by the courts or other authorized custodians) are recordable. A conformed copy is a copy in addition to the original document that you provide to us at the time of submitting the original. The conformed copy has not been compared to the original. It is for us to stamp with the recording date and document number and it is given back to you immediately after the original is recorded. The original document will be sent in the mail approximately two weeks after the date of recording. The cost for a conformed copy is $1 each. Please remember that you will need to provide us with the copy. Or you may purchase regular copies or certified copies at a different cost. Please see fee schedule. Only our staff may issue certified copies and these are the best kind of copies you can get.