The tax is imposed on the total amount paid for the property. The tax is paid to the county recorder in the county where the real property is located.
The calculation is based on $1.60 per thousand, with the first $500 being exempt.
Distribution of Funds
17.25% of the tax receipts are retained by the county. Of the remaining 82.75%, 95% goes in the State General Fund and 5% in the Shelter Assistance Fund for the rehabilitation, expansion, or costs of operations of group home shelters for the homeless and domestic violence shelters.
Due Date(s) of Returns
Tax is payable when the deed or other instrument conveying the real property is presented for recording. Tax returns must be filed by the county recorder with the State Treasurer by the 10th day of each month for tax collected during the preceding month.