LARRY W. WARD
COUNTY OF RIVERSIDE
ASSESSOR-COUNTY CLERK-RECORDER
Assessor
P.O. Box 12004
Riverside, CA 92502-2204
(951) 955-6200
www.riversideacr.com
County Clerk-Recorder
P.O. Box 751
Riverside, CA 92502-0751
(951) 486-7000
DOCUMENTARY TRANSFER TAX
(Sections 11901-11934 of the Revenue & Taxation Code and
Riverside County Board of Supervisors Ordinance NO. 516.3)
Section 2 of Ordinance 516.3 imposes a Documentary Transfer Tax on each deed, instrument or writing by
which any lands, tenements, or other realty sold within the County of Riverside shall be granted, assigned,
transferred, or conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his,
her or their direction, when the net consideration or value of the interest or property conveyed (exclusive of the
value of any lien or encumbrance thereon at the time of sale, e.g., an assumed loan) exceeds one hundred
dollars ($100).
Section 3 of Ordinance 516.3 describes how the Documentary Transfer Tax is to be computed. The tax rate is
$0.55 for each $500 or fraction thereof when the net consideration or value of the interest or property
conveyed, exclusive of the value of any lien or encumbrance remaining at the time of sale, exceeds $100.
Within the City of Riverside the tax rate is $1.10 per $500. EXAMPLES – Not in the City of Riverside (for
City of Riverside Double Tax Due) #1: Sales Price-$200,000. Less existing trust deed assumed by
purchaser- $80,000. Amount Taxable: $120,000. Tax Due-$132.00 Formula: $120,000 x .55/500=$132.00
#2: Sales Price-$200,000. Trust deed of $50,000 paid off and new loan $150,000-Amount Taxable:
$200,000. Tax Due-$220.00 Formula: $200,000 x .55/500=$220.00
TAX TABLE (in $500 increments, do not prorate.)
Net Value (Consideration) Total Tax Net Value(Consideration) Total Tax Net Value(Consideration) Total Tax
$101 - $500 = $0.55 $10,001 - $10,500 = $11.55 $20,001 - $20,500 = $22.55
$501 - $1,000 = $1.10 $10,501 - $11,000 = $12.10 $20,501 - $21,000 = $23.10
$1,001 - $1,500 = $1.65 $11,001 - $11,500 = $12.65 $21,001 - $21,500 = $23.65
$1,501 - $2,000 = $2.20 $11,501 - $12,000 = $13.20 $21,501 - $22,000 = $24.20
$2,001 - $2,500 = $2.75 $12,001 - $12,500 = $13.75 $22,001 - $22,500 = $24.75
$2,501 - $3,000 = $3.30 $12,501 - $13,000 = $14.30 $22,501 - $23,000 = $25.30
$3,001 - $3,500 = $3.85 $13,001 - $13,500 = $14.85 $23,001 - $23,500 = $25.85
$3,501 - $4,000 = $4.40 $13,501 - $14,000 = $15.40 $23,501 - $24,000 = $26.40
$4,001 - $4,500 = $4.95 $14,001 - $14,500 = $15.95 $24,001 - $24,500 = $26.95
$4,501 - $5,000 = $5.50 $14,501 - $15,000 = $16.50 $24,501 - $25,000 = $27.50
$5,001 - $5,500 = $6.05 $15,001 - $15,500 = $17.05 $25,001 - $25,500 = $28.05
$5,501 - $6,000 = $6.60 $15,501 - $16,000 = $17.60 $25,501 - $26,000 = $28.60
$6,001 - $6,500 = $7.15 $16,001 - $16,500 = $18.15 $26,001 - $26,500 = $29.15
$6,501 - $7,000 = $7.70 $16,501 - $17,000 = $18.70 $26,501 - $27,000 = $29.70
$7,001 - $7,500 = $8.25 $17,001 - $17,500 = $19.25 $27,001 - $27,500 = $30.25
$7,501 - $8,000 = $8.80 $17,501 - $18,000 = $19.80 $27,501 - $28,000 = $30.80
$8,001 - $8,500 = $9.35 $18,001 - $18,500 = $20.35 $28,001 - $28,500 = $31.35
$8,501 - $9,000 = $9.90 $18,501 - $19,000 = $20.90 $28,501 - $29,000 = $31.90
$9,001 - $9,500 = $10.45 $19,001 - $19,500 = $21.45 $29,001 - $29,500 = $32.45
$9,501 - $10,000 = $11.00 $19,501 - $20,000 = $22.00 $29,501 - $30,000 = $33.00
Section 4 of Ordinance 516.3 provides that the Documentary Transfer Tax is due and payable at the time of
delivery of the conveyance document to the County Recorder for recordation. The County Recorder shall not
record any document subject to the documentary transfer tax unless the documentary transfer tax is paid in
full.
Every Document subject to the Documentary Transfer Tax and which is submitted for recordation shall show
on the face of the document, or on a separate document, a declaration of the amount of the Documentary
Transfer Tax due, or a declaration stating one or more reasons for exemption from the Documentary Transfer
Tax as provided in Section 11 of the ordinance.
(SEE REVERSE FOR SECTION 11 PROVISIONS)
ACR 195P-AS4AD0 (EST. 09/2006) Available in Alternate Formats