Alameda County Transfer Tax Calculator

Alameda County’s transfer tax landscape is unusually varied because California allows chartered cities to set their own transfer tax rates independent of the county — the result is 14 different city rate structures within one county. The stakes are high: on a $2 million Berkeley sale, city tax alone reaches $33,000 in marginal brackets. On a $5 million Oakland sale, city tax is $87,500 at the cliff rate. Understanding three critical concepts — the $500 rounding rule, the difference between cliff tiers (Oakland, Emeryville) and marginal tiers (Berkeley), and the complete list of R&T exemptions — is essential before closing. Two running examples anchor this guide: an $850,000 sale in Hayward, and a $2,000,000 sale in Berkeley.

1 Understand the Two-Layer Transfer Tax Framework

California’s Documentary Transfer Tax Act (R&T §§11911–11934) authorizes counties to impose a documentary transfer tax of up to $0.55 per $500 (0.11%) on every real property conveyance where consideration exceeds $100.^[1] Alameda County has adopted this maximum rate in Chapter 2.04 of the County Ordinance Code. In addition, California law allows incorporated charter cities to adopt higher transfer tax rates through their own ordinances or voter measures — these city taxes are imposed in addition to the county tax, not instead of it.

The Alameda County Clerk-Recorder (1106 Madison Street, Oakland; open 8:30 AM–3:30 PM Mon–Fri) collects both the county and city transfer taxes at the time of deed recording.^[9] The grantor (seller) is legally responsible for payment. The person causing the deed to be recorded — typically the seller’s title company — must remit all taxes and fees before the Recorder will accept the document. For Oakland properties, a separate City Transfer Tax return must also be filed with Oakland City Finance (510-238-3704).^[8]

The Act covers traditional warranty deeds and grant deeds, quitclaim deeds, executor’s deeds, and long-term leasehold transfers. R&T §11911 specifically brings leaseholds of 35 years or more (including options) within the tax’s scope — the taxable base is the capitalized value of the lease, not a nominal deed consideration. Partial interest transfers are taxed on the fractional share conveyed: a 50% grant deed uses 50% of the full property value as the taxable base.

Example A — $850,000 Residential Sale in Hayward

Standard sale, no exemptions. Single-family home. 2-page grant deed, 1 title, 1 parcel. Transfer date: April 2026. Recorded at: Alameda County Clerk-Recorder, Oakland. TAXABLE

Example B — $2,000,000 Residential Sale in Berkeley

Standard sale, no exemptions, single-family home. 2-page grant deed, 1 title, 1 parcel. Transfer date: April 2026. Recorded at: Alameda County Clerk-Recorder, Oakland. TAXABLE BERKELEY MARGINAL TIERS

2 Determine the Taxable Base — Round Up to the Nearest $500

Before any rate is applied, California law requires that the full consideration be rounded up to the next $500 increment.^[1] This means a sale price of $850,001 is rounded to $850,500; $1,700,001 is rounded to $1,700,500; and $123,456 is rounded to $123,500. A price that is already an exact multiple of $500 (like $850,000) is used as-is — it is not rounded further. The rounding rule applies before computing both the county tax and the city tax; both use the same rounded value.

The taxable base is full consideration — including any assumed mortgage or liens the buyer takes subject to. If a buyer pays $700,000 cash and assumes a $150,000 existing mortgage, the taxable consideration is $850,000. For foreclosure deeds and deeds in lieu of foreclosure, R&T §11926 limits the taxable base to equity only: consideration minus the outstanding unpaid debt.^[1] If the unpaid debt equals or exceeds the consideration — as in a distressed sale — no tax is due.

Taxable Base (R&T §11911): Rounded Value = CEIL( Sale Price ÷ 500 ) × 500 Standard sale: Rounded Value = CEIL( 850,000 ÷ 500 ) × 500 = 850,000 (already a $500 multiple) Rounded Value = CEIL( 850,001 ÷ 500 ) × 500 = 850,500 (rounded up) Foreclosure / Deed-in-Lieu (R&T §11926): Taxable Equity = MAX(0, Sale Price − Outstanding Lien) Rounded Value = CEIL( Taxable Equity ÷ 500 ) × 500 If Sale Price ≤ Outstanding Lien → Rounded Value = 0 → No tax Partial Interest Transfer: Taxable Value = Full Sale Price × (Interest % ÷ 100) Rounded Value = CEIL( Taxable Value ÷ 500 ) × 500 Leasehold (≥ 35 years, R&T §11911): Taxable Value = Capitalized lease value Rounded Value = CEIL( Lease Value ÷ 500 ) × 500 ────────────────────────────────────────────── Example A — $850,000 Hayward: already $500 multiple → RV = $850,000 Example B — $2,000,000 Berkeley: already $500 multiple → RV = $2,000,000

3 Compute the County Documentary Transfer Tax

The county tax applies to every taxable transfer county-wide — whether in a city or unincorporated area — at a uniform rate of 0.11% (= $1.10 per $1,000 = $0.55 per $500) of the rounded value under R&T §11911 and Alameda County Ordinance Chapter 2.04.^[1] There is no tiering, no minimum, and no upper cap. The county tax is not affected by which city the property is in — it is always $1.10 per $1,000 of rounded value for taxable transfers above $100.

County Documentary Transfer Tax (R&T §11911 · County Ord. Ch. 2.04): County Tax = 0.0011 × Rounded Value = $1.10 per $1,000 of Rounded Value = $0.55 per $500 of Rounded Value Threshold: No tax if Rounded Value ≤ $100 (consideration ≤ $100). Example A — $850,000 Hayward: County Tax = 0.0011 × $850,000 = $935.00 Example B — $2,000,000 Berkeley: County Tax = 0.0011 × $2,000,000 = $2,200.00

4 Compute the City Transfer Tax — Flat, Cliff, and Marginal Rates

City transfer taxes in Alameda County fall into three structural types, and getting the distinction right materially affects the tax owed on six- and seven-figure transactions.

Type 1 — Flat-Rate Cities

Eight cities apply a single rate to the entire rounded value regardless of amount. The six general-law cities — Dublin, Fremont, Livermore, Newark, Pleasanton, and Union City — each levy 0.055% ($0.55/$1,000), matching the county rate and producing a combined rate of 0.165%.^[4][5] Hayward levies 0.85% ($8.50/$1,000) under Ordinance 92-26.^[6] Other flat-rate cities: Alameda City at 1.20% (Ord. 2987 AMC), Albany at 1.50% (Ord. 2020-09), Piedmont at 1.30% (Ord. 546 NS), and San Leandro at 1.10% (Ord. 2020-08).^[2][3][7]

Type 2 — Cliff-Tier Cities (Oakland and Emeryville)

Oakland and Emeryville use cliff tiers — the entire rounded value is taxed at a single rate determined by which tier that value falls into.^[8] Unlike a marginal system, there is no blended calculation: crossing a threshold means the whole value is re-rated. Oakland’s tiers under Oakland Municipal Code §4.20 (effective 2019): 1.00% (≤ $300K), 1.50% ($300,001–$2M), 1.75% ($2,000,001–$5M), 2.50% (above $5M).^[8] Emeryville’s tiers under Measure O (2014): 1.20% (< $1M), 1.50% ($1M–$2M), 2.50% (above $2M).

Oakland cliff-tier example: A $2,000,001 sale in Oakland is taxed at 1.75% on the entire $2,000,500 (rounded) — not 1.50% on the first $2M and 1.75% on the $1. The jump from $2,000,000 to $2,000,001 produces $5,001.25 in additional city tax. Buyers and sellers approaching tier thresholds in Oakland and Emeryville should take this cliff effect into account in negotiations.

Oakland also offers a one-time 0.50% first-time homebuyer discount available to qualified low/moderate-income buyers purchasing a primary residence (OMC §4.20).^[8] The discount is subtracted from the cliff-tier city tax; documentation must be submitted to Oakland City Finance.

Type 3 — Marginal-Bracket City (Berkeley)

Berkeley uses marginal brackets — the same concept as U.S. federal income tax — under Ordinance 6072-NS (2019).^[3] Only the portion of value within each bracket is taxed at that bracket’s rate: 1.50% on the first $1,700,000, and 2.50% on every dollar above $1,700,000. There is no cliff: crossing $1.7M does not re-rate the first $1.7M at the higher rate.

City Transfer Tax Formulas: ─── FLAT-RATE CITIES ─────────────────────────────── City Tax = City Rate × Rounded Value Example A — Hayward (flat 0.85%): City Tax = 0.0085 × $850,000 = $7,225.00 ─── CLIFF-TIER CITIES (Oakland · Emeryville) ──────── Oakland tiers (OMC §4.20, eff. 2019): ≤ $300,000: rate = 1.00% $300,001 – $2,000,000: rate = 1.50% $2,000,001 – $5,000,000: rate = 1.75% > $5,000,000: rate = 2.50% City Tax = Cliff Rate (for that tier) × Rounded Value [FTHB discount: − 0.50% × Rounded Value, if eligible] Emeryville cliff tiers (Measure O, 2014): < $1,000,000: rate = 1.20% $1M – $2M: rate = 1.50% > $2,000,000: rate = 2.50% ─── MARGINAL BRACKETS (Berkeley) ────────────────── Tier 1: min(Rounded Value, $1,700,000) × 1.50% Tier 2: max(0, Rounded Value − $1,700,000) × 2.50% Berkeley City Tax = Tier 1 + Tier 2 Example B — Berkeley ($2,000,000): Tier 1: $1,700,000 × 1.50% = $25,500.00 Tier 2: $300,000 × 2.50% = $7,500.00 Berkeley City Tax = $33,000.00 ─── TOTAL TRANSFER TAX ───────────────────────────── Total Tax = County Tax + City Tax Example A: $935.00 + $7,225.00 = $8,160.00 (eff. rate 0.96%) Example B: $2,200.00 + $33,000.00 = $35,200.00 (eff. rate 1.76%)

Example A — $850,000 Hayward

County tax: $935.00  |  Hayward city tax (0.85%): $7,225.00  |  Total transfer tax: $8,160.00  |  Eff. rate: 0.96%

Example B — $2,000,000 Berkeley (marginal brackets)

County tax: $2,200.00  |  Berkeley city tax ($1.7M × 1.50% + $300K × 2.50%): $33,000.00  |  Total transfer tax: $35,200.00  |  Eff. rate: 1.76%

5 Pay at Recording — Fees, Required Forms, and Exemptions

Recording Fees

Alameda County’s recording fee schedule charges $89 for the first page of a document and $3 for each additional page.^[9] A $3-per-page surcharge applies to every page larger than 8½″ × 11″ (oversize pages). If a combined document contains multiple titles (i.e., multiple indexed parties), each additional title adds $89.^[9]

SB 2 Housing Surcharge (Gov’t Code §27388.1): $75 per title, capped at $225 per transaction. A standard one-title deed incurs $75; a three-title transaction is capped at $225.^[9]

Survey Monument Preservation Fee: $10 per parcel — funds the county’s survey monument maintenance program.^[9]

Recording Fee Formula (Alameda County Clerk-Recorder, 2026): Base Recording Fee = $89.00 (first page) + $3.00 × (total pages − 1) (additional pages) Oversize Surcharge = $3.00 × (number of oversize pages) (if any) SB 2 Fee = MIN($75 × number of titles, $225) Survey Monument = $10.00 × number of parcels Total Recording Fees = Base + Oversize + SB 2 + Survey Monument Example A & B — 2-page deed, 1 title, 1 parcel (standard): Base: $89 + $3 = $92.00 SB 2: $75 × 1 = $75.00 Survey: $10 × 1 = $10.00 Total Recording Fees: $177.00 Grand Total (Example A): $8,160 + $177 = $8,337.00 Grand Total (Example B): $35,200 + $177 = $35,377.00

Required Documents at Recording

Every deed must carry a Documentary Transfer Tax declaration on its face, citing either the exact amount of tax paid or — for exempt transfers — the specific R&T Code section justifying the exemption.^[1] This declaration is required even when the tax is $0.

The BOE-502-A Preliminary Change of Ownership Report (PCOR) must accompany most deed recordings under California law.^[10] The PCOR informs the county assessor of the transfer for property tax reassessment purposes. Failure to file a PCOR results in a $20 penalty assessed by the Recorder.^[9]

For Oakland properties, the city requires a separate City Transfer Tax return filed with Oakland City Finance in addition to the County Recorder recording. First-time homebuyer discount applicants must submit supporting documentation to Oakland City Finance.^[8]

Exemptions Under R&T §§11911–11934

The California Documentary Transfer Tax Act provides a comprehensive list of exempt transfer categories. All exempt transfers still require a DTT declaration on the deed citing the applicable R&T section — the exemption claim is not self-executing.

Gifts and inheritance — R&T §11911. Bona fide gifts (no consideration) and transfers by inheritance where there is no monetary consideration are exempt. The lack of consideration must be documented; a nominal $1 consideration is not sufficient to avoid tax on a transfer where actual value changes hands.^[1]

Interspousal and domestic partner transfers — R&T §11927. Transfers between spouses or registered domestic partners — whether incident to marriage, during the marriage, or pursuant to dissolution or legal separation proceedings — are fully exempt.^[1] The court order or dissolution agreement should be referenced in the deed’s DTT declaration.

Revocable living trust transfers — R&T §11930. A transfer from a grantor into (or out of) the grantor’s own revocable living trust where the transferor retains the same beneficial interest is exempt — the economic ownership does not change.^[1] Irrevocable trust transfers, or transfers where the beneficial interest shifts to a different person, may be taxable.

Government transfers — R&T §11922. Transfers to or from the U.S. federal government, the State of California, or any California political subdivision (county, city, special district) are fully exempt.^[1]

Foreclosure and deeds in lieu — R&T §11926. As noted above, the taxable base is capped at equity (consideration minus outstanding lien). If the lender acquires the property at auction for less than or equal to the outstanding debt, no tax is due.^[1]

Consideration ≤ $100 — R&T §11911. No documentary transfer tax is due on any transfer where the total consideration does not exceed $100.^[1]

Instruments securing debt — R&T §11921. Trust deeds, mortgages, and other instruments that only secure an obligation (rather than conveying property) are not subject to the transfer tax.

Rate Reference Tables

All values rounded up to nearest $500 before rate application. Berkeley uses marginal brackets (only the excess over $1.7M is taxed at 2.50%). Oakland and Emeryville use cliff tiers (one rate applied to the full rounded value). Verify current rates before closing.

Recording fees assume: 2-page deed, 1 title ($75 SB 2), 1 parcel ($10 survey) = $177. Oakland FTHB discount: −0.50% × rounded value. Foreclosure equity row: taxable base = sale price − lien. Exempt transfers: recording fees still apply; DTT declaration with R&T citation required on deed.

All exempt transfers must include a DTT declaration on the deed face citing the R&T Code section — even when $0 tax is due. PCOR (BOE-502-A) still required with most recordings regardless of exemption status; $20 penalty for omission.

References

1. Cal. Rev. & Tax. Code §§11911–11934 — California Documentary Transfer Tax Act; County Rate $0.55/$500 (0.11%); $500 Round-Up Rule; Threshold $100; Exemption List §§11920–11930; Foreclosure Equity Basis §11926; Trust Transfers §11930; Interspousal §11927; Government §11922; Debt Instruments §11921.
   The California Documentary Transfer Tax Act, codified in the Revenue and Taxation Code beginning at §11911, authorizes every county to impose a documentary transfer tax of up to $0.55 per $500 (0.11%) on every conveyance of real property for consideration exceeding $100. The Act defines “full value” as the consideration paid or to be paid, including the value of any liens assumed by the buyer. Before applying any rate, the full value is rounded up to the nearest $500 increment per the statute — a sale for $850,001 is rounded to $850,500. Section 11911 establishes the floor exemption (no tax on consideration ≤ $100). Section 11920 opens the exemption list; §11921 exempts instruments that only secure a debt (trust deeds, mortgages); §11922 exempts government transfers; §11925 addresses corporate reorganizations; §11926 limits the taxable base for foreclosure deeds and deeds in lieu to the equity (consideration minus unpaid debt); §11927 exempts interspousal and domestic partner transfers; §11930 exempts revocable trust transfers where beneficial interest is unchanged. All exempt transfers must include a DTT declaration on the deed’s face citing the applicable code section — the exemption claim is never self-executing. Alameda County implements the county tax through Ordinance Chapter 2.04 at the maximum statutory rate: 0.11% ($1.10 per $1,000 = $0.55 per $500) of the rounded value.
   Cal. R&T Code §§11911–11934 — leginfo.legislature.ca.gov  |  Alameda County Ordinance Code Chapter 2.04
2. Alameda (City of) — City Transfer Tax 1.20% ($12.00/$1,000), Flat Rate; Ordinance No. 2987 AMC; Charter City; Combined Rate with County: 1.31%.
   The City of Alameda (a charter city on the island of the same name) imposes a flat documentary transfer tax of $12.00 per $1,000 of the rounded value of every taxable conveyance within city limits, under Alameda Municipal Code Ordinance No. 2987 AMC. As a charter city, Alameda has authority to set its own transfer tax rate independent of the state Documentary Transfer Tax Act’s county rate cap, and its city rate is collected in addition to the 0.11% county tax. The combined minimum rate on a standard sale in the City of Alameda is therefore 1.31% (1.20% city + 0.11% county) of the rounded value. Alameda’s rate is the same for residential and commercial properties, with the standard R&T Code exemptions (gift, interspousal, trust, foreclosure equity, etc.) applying equally to the city tax as they do to the county tax. A single DTT declaration on the deed citing the city ordinance and county code covers both layers.
   Alameda Municipal Code — Ord. No. 2987 AMC  |  City of Alameda Finance Department
3. Albany — City Transfer Tax 1.50% ($15.00/$1,000), Flat; Ordinance No. 2020-09; Combined Rate: 1.61%. Berkeley — Marginal Brackets 1.50% ≤$1.7M + 2.50% on Excess; Ordinance No. 6072-NS (2019); Not a Cliff — Only Excess Is Taxed at Higher Rate.
   Albany levies a flat transfer tax of $15.00 per $1,000 (1.50%) on all taxable real property conveyances within city limits under Ordinance No. 2020-09, adopted in 2020. The flat rate produces a combined county + city rate of 1.61%. Berkeley’s transfer tax is structurally different and critically important to understand: under Ordinance No. 6072-NS (2019), Berkeley uses true marginal brackets — the same design as federal income tax brackets. The first $1,700,000 of the rounded value is taxed at 1.50% ($15.00/$1,000), and only the portion of the rounded value exceeding $1,700,000 is taxed at 2.50% ($25.00/$1,000). This is not a cliff: crossing the $1.7M threshold does not cause the entire value to be re-rated at 2.50%. For a $2,000,000 Berkeley sale: Tier 1 = $1,700,000 × 1.50% = $25,500; Tier 2 = $300,000 × 2.50% = $7,500; total city tax = $33,000 (effective city rate: 1.65%). For a $1,700,000 Berkeley sale: city tax = $1,700,000 × 1.50% = $25,500 exactly. The marginal bracket structure means there is no sudden “cliff” penalty for crossing $1.7M — the additional tax on the excess is always calculated only on the incremental amount above the threshold.
   Albany Ord. No. 2020-09  |  Berkeley Ord. No. 6072-NS (2019) — Berkeley Municipal Code
4. Dublin, Fremont, Livermore, Newark, Pleasanton, Union City — Flat City Tax 0.055% ($0.55/$1,000); Combined Rate with County: 0.165%; General-Law City Authority; Relevant Ordinances: Dublin Ord. No. 1 (1982); Pleasanton Ord. 1222 §2 (1985); Union City Ord. 75-67 (1967).
   Six Alameda County cities levy a city transfer tax at the same rate as the county — 0.055% ($0.55 per $1,000 = $0.275 per $500) — producing a combined county + city rate of 0.165% (0.11% + 0.055%). As general-law cities, these jurisdictions adopted their city transfer taxes through city council ordinances rather than charter provisions or voter measures. Dublin adopted its city tax by Ordinance No. 1 in 1982; Union City by Ordinance No. 75-67 in 1967; Pleasanton by Ordinance 1222 §2 in 1985. Fremont, Livermore, and Newark have adopted their 0.055% city taxes by municipal ordinance (specific ordinance numbers are confirmed in the Alameda County transfer tax reference materials). Dublin’s ordinance contains language stating the city tax “supersedes” the county tax within Dublin’s limits, but in practice both the county and city tax are collected simultaneously at the same combined rate. Properties in these six cities pay significantly less transfer tax than those in Oakland, Berkeley, Hayward, or the City of Alameda — making them favorable from a transfer tax standpoint for high-value commercial transactions.
   Dublin Ord. No. 1 (1982)  |  Pleasanton Ord. 1222 §2 (1985)  |  Union City Ord. 75-67 (1967)  |  Bay East Association of Realtors — Transfer Tax Summary
5. Emeryville — Cliff-Tier City Tax: 1.20% <$1M · 1.50% $1M–$2M · 2.50% >$2M (Full Value at Single Rate); Measure O (November 2014); Not Marginal — Threshold Crossing Re-Rates Entire Value.
   Emeryville adopted its tiered transfer tax through voter Measure O at the November 2014 general election. Emeryville’s tiers use a cliff structure — the rate applicable to the relevant tier is applied to the entire rounded value, not just the increment above the threshold. If the rounded value is below $1,000,000, the city tax is 1.20% of the entire value. If the rounded value is $1,000,000 or more (but ≤ $2,000,000), the city tax is 1.50% of the entire value. If the rounded value exceeds $2,000,000, the city tax is 2.50% of the entire value. The cliff effect at each threshold means crossing from $999,999 to $1,000,000 (rounded values) causes the city tax to increase from $11,999 to $15,000 — a $3,001 jump for a $500 increase in rounded value. Similarly, crossing from $2,000,000 to $2,000,500 (rounded) causes city tax to jump from $30,000 to $50,012.50 — a $20,012.50 increase. Parties in Emeryville transactions near these thresholds should carefully review the implications of the cliff structure in price negotiations.
   Emeryville Measure O (Nov. 2014) — Emeryville Municipal Code
6. Hayward — Flat City Tax 0.85% ($8.50/$1,000); Ordinance No. 92-26 (1992); Combined Rate: 0.96%.
   Hayward levies a flat documentary transfer tax of $8.50 per $1,000 (0.85%) of the rounded value on all taxable conveyances within city limits under Ordinance No. 92-26, adopted in 1992. The combined county + city rate is 0.96% — making Hayward one of the lower-combined-rate cities in the county after the six general-law cities, and significantly below Oakland, Berkeley, Albany, Alameda (City), and Piedmont. For Example A ($850,000 Hayward sale): city tax = 0.0085 × $850,000 = $7,225; county tax = 0.0011 × $850,000 = $935; total transfer tax = $8,160 (effective rate 0.96%); plus $177 in standard recording fees for a grand total of $8,337. San Leandro and Piedmont similarly impose flat city taxes: San Leandro at $11.00/$1,000 (1.10%, Ord. 2020-08, combined 1.21%) and Piedmont at $13.00/$1,000 (1.30%, Ord. 546 NS dating to 1965, combined 1.41%).
   Hayward Ordinance No. 92-26 (1992)  |  San Leandro Ord. 2020-08  |  Piedmont Ord. 546 NS (1965)
7. Piedmont — Flat 1.30% ($13.00/$1,000), Ord. 546 NS (1965). San Leandro — Flat 1.10% ($11.00/$1,000), Ord. 2020-08. Combined Rates: 1.41% and 1.21% Respectively.
   Piedmont, an enclave city entirely surrounded by Oakland in the Oakland hills area, imposes a flat transfer tax of $13.00 per $1,000 (1.30%) under Ordinance No. 546 NS, one of the oldest city transfer tax ordinances in Alameda County (dating to 1965). Piedmont’s combined rate of 1.41% (1.30% + 0.11% county) is higher than most surrounding general-law cities but below Oakland, Berkeley, and Albany. San Leandro updated its transfer tax ordinance in 2020 (Ordinance No. 2020-08) to set a flat rate of $11.00 per $1,000 (1.10%), producing a combined rate of 1.21%. Both cities apply the standard R&T Code exemption categories. Flat-rate structures in Piedmont and San Leandro provide predictability: the effective combined rate on any non-exempt sale is fixed at 1.41% and 1.21% respectively regardless of price, with no tier thresholds to navigate.
   Piedmont Ordinance No. 546 NS (1965)  |  San Leandro Ordinance No. 2020-08 (2020)
8. Oakland — Cliff-Tier City Tax: 1.00% ≤$300K · 1.50% $300K–$2M · 1.75% $2M–$5M · 2.50% >$5M (Full Value at Single Rate); OMC Chapter 4.20 (Effective 2019); First-Time Homebuyer 0.50% Discount; Separate Oakland City Return Required; Oakland Finance (510-238-3704).
   Oakland imposes the highest-revenue transfer tax in Alameda County under Oakland Municipal Code Chapter 4.20, with tiered rates effective January 2019. Like Emeryville, Oakland uses cliff tiers — the entire rounded value is taxed at one single rate based on which tier it falls into. Tier 1: 1.00% ($10.00/$1,000) if the rounded value is at or below $300,000. Tier 2: 1.50% ($15.00/$1,000) if the rounded value is $300,001 through $2,000,000. Tier 3: 1.75% ($17.50/$1,000) if the rounded value is $2,000,001 through $5,000,000. Tier 4: 2.50% ($25.00/$1,000) if the rounded value exceeds $5,000,000. The cliff at each threshold means that a $300,500 sale (rounded) pays $4,507.50 city tax (1.50% × $300,500) while a $300,000 sale pays only $3,000 (1.00% × $300,000) — a $1,507.50 swing for a $500 difference. Oakland provides a one-time 0.50% discount (reduction) in the city transfer tax to qualified first-time homebuyers who are purchasing a primary residence and meet low/moderate income limits under OMC §4.20 — the discount is 0.50% of the rounded value and cannot reduce the city tax below zero. Oakland requires a separate City Transfer Tax return filed with Oakland City Finance; the County Recorder filing alone does not satisfy the city’s reporting requirement. Contact Oakland City Finance at (510) 238-3704 for the current form and first-time buyer documentation requirements.
   Oakland Municipal Code Chapter 4.20 (eff. Jan. 2019) — municode.com  |  Oakland City Finance: (510) 238-3704
9. Alameda County Clerk-Recorder — Recording Fees $89 First Page + $3/Additional Page; SB 2 Housing Surcharge $75/Title (Max $225), Gov’t Code §27388.1; Survey Monument $10/Parcel; PCOR Penalty $20; Lien Release $20; 1106 Madison St, Oakland; acgov.org/clerk.
   All Alameda County deed recordings are processed through the Clerk-Recorder’s office at 1106 Madison Street, Oakland, CA 94607 (hours: 8:30 AM–3:30 PM Monday–Friday). The standard recording fee schedule is $89.00 for the first page of any document, plus $3.00 for each additional page; pages larger than 8½″ × 11″ incur an additional $3.00-per-page oversize surcharge. Combined documents with multiple indexed titles pay $89 for each additional title. The SB 2 Housing Surcharge under Government Code §27388.1 is $75.00 per title, capped at $225.00 per transaction regardless of how many titles are involved — the cap ensures even large multi-title commercial transactions pay no more than $225 for SB 2. The Survey Monument Preservation Fund fee is $10.00 per parcel involved in the transaction (not per page or per title). Omitting the BOE-502-A Preliminary Change of Ownership Report (PCOR) from a deed recording results in a $20 penalty charged by the Recorder. A $20 fee applies to certain releases or reconveyances recorded by public agencies under Government Code §27361.3. For indexing of documents with more than 10 named parties, $1.00 is charged per group of 10 additional names. All fees are verified at acgov.org/clerk.
   Alameda County Clerk-Recorder: acgov.org/clerk — 1106 Madison St, Oakland, CA 94607  |  Cal. Gov’t Code §27388.1 (SB 2)
10. Cal. R&T Code — BOE-502-A Preliminary Change of Ownership Report (PCOR); Required with Most Deed Recordings; $20 Penalty for Omission; Property Tax Reassessment Trigger; California Board of Equalization Form; Prop 13 / Prop 19 Context.
    The Preliminary Change of Ownership Report (PCOR), California Board of Equalization Form BOE-502-A, is a state-required disclosure document that must accompany most deed recordings in every California county, including Alameda. The PCOR notifies the county assessor of the change in ownership so the assessor can determine whether Proposition 13’s reassessment rules require a new base-year value assessment for property tax purposes. Under Proposition 19 (effective February 2021), most transfers — including parent-to-child and grandparent-to-grandchild transfers — trigger full market value reassessment unless the property is the recipient’s primary residence and meets the equity cap. The PCOR must be signed by the transferee (grantee) and submitted at the time of recording; failure to include it results in a $20 penalty imposed by the County Recorder. The BOE-502-A is available at the California Board of Equalization website (boe.ca.gov) and at the County Recorder’s counter. Completing the PCOR accurately is critical because property tax reassessment following a transfer can substantially increase annual property taxes on higher-value transfers.
    California BOE Form BOE-502-A: boe.ca.gov  |  Alameda County Assessor: acgov.org/auditor

Disclaimer: This guide is for general informational and educational purposes only and does not constitute legal or tax advice. Alameda County’s documentary transfer tax is governed by Cal. R&T Code §§11911–11934 and Alameda County Ordinance Ch. 2.04. City transfer taxes are governed by individual city ordinances as cited above. Rates are current through 2026 but may be amended by city ordinance or voter measure. Always verify current rates with the Alameda County Clerk-Recorder (acgov.org/clerk), the Alameda County Assessor (acgov.org/auditor), and the applicable city finance department before closing. Oakland requires a separate City Transfer Tax return. Consult a licensed California title company, real estate attorney, or CPA for complex transactions including corporate reorganizations, irrevocable trust transfers, leasehold interests, and partial-interest conveyances.