San Diego County Ordinance: This chapter imposes a tax on each deed, instrument or writing by which any lands, tenements, or other realty sold within the County of San Diego shall be granted, assigned, transferred, or otherwise conveyed to or vested in the purchaser or purchasers or any other person or persons by his or their direction when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrance remaining thereon at the time of sale) exceeds $100. The tax shall be at the rate of 55 cents for each $500 or fractional part thereof.
(Amended by Ord. No. 9889 (N.S.), effective 10-26-07)
Transfer taxes are going to vary by County and State.
Nothing will be uniform across an entire state. San Diego County, CA will be different than Orange County, CA which may be similar Los Angeles County, CA but out of coincidence, not statute. The same holds for at least CA and FL. Texas has no transfer tax or documentary stamp tax on the transfer of real estate. If you are trying to calculate transfer taxes, it's best to just call the city and ask.
Who pays for the taxes when they apply?
This all boils down to the real estate culture in the area. For example, in Southern CA, it is customary for the seller to pay transfer taxes. In Northern CA, most sellers, in my experience, are not going to pay for the transfer taxes. There is no hard and fast rule that requires either or, but just an expectation of what the default terms for the contract should be.
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