Transfer Tax Affidavits
The following are the County Recorders that require an “Affidavit” to be signed and attached to the Preliminary Change of Ownership form. In particular, if the deed is not a sale of the property but an “inter family” or “gift” transfer and you are claiming an exemption from transfer tax, a Transfer Tax Affidavit must be completed. Here are the list of counties (as of August 1, 2011) and the website link to the forms.
| County and Website Link | Deeds- $0.00 Tax | All Deeds? | Original or Photo ok | Signatures | Memo |
| El Dorado | Yes | No | Photo ok | Grantor, Grantee | Not required- spousal and into/out of trust. Must show proof of same parties/same interest |
| Glenn | Yes | No | Original | County does not verify | None |
| Marin | Yes/No* | No | Original | County does not verify | Used when Full Value Less Liens and Encumbrances or *a partial interest is being transferred (separate forms for each) |
| Merced | Yes | No | Original | Grantor or Grantee only | None |
| Napa | Yes* | No | Copy OK | County does not verify | *Only required on Gift transactions, or when a valid reason is not stated on the document |
| Riverside | Yes | Yes | Original | County does not verify | Must include tax amount and must be filled out completely |
| San Benito | Yes | Yes | Original | Grantee/Transferee Only | Government agencies exempt from form - 11925(d) has 5 day review period |
| San Francisco | Yes | Yes | Original* | Grantor/Grantee only | *Gift - requires original signature - cannot be agent & MUST include fair market value of property. Photocopy of signatures is OK if NOT a gift and if original agent siganture is nearby |
| San Joaquin | Yes | No | Copy OK | Agent/Grantor/Grantee | Title Company Reps excluded as valid agents - agent implies lawyer/attorney in fact, etc. |
| San Mateo | Yes | Yes | Original | Grantor/Grantee or Title Co. Rep. | Title Company Reps cannot sign. Donor only must sign for GIFT transactions |
| Santa Barbara | Yes | No | Original | County does not verify | Donor only must sign for GIFT transactions. Must include phone # |
| Shasta | Yes* | No | Copy OK | County does not verify | *Only required on Gift transactions, or when a valid reason is not stated on the document |
| Solano | Yes* | No | Copy OK | Grantor/Grantee Only, Copies ok, See TTIS publication for Solano for complete Requirements | *Required on any transfer document that does NOT have a PCOR. Also, Company to Company 11925 (d) transactions require PCOR & TTA - must have signature of Grantor or Grantee & have 5 day review period. Also Easements, RE-Recorded Deeds |
| Sutter | No | No | Original | County does not verify | Required on any transfer document that does NOT have a PCOR |
| Tehama | Yes | Yes | Copy OK | County does not verify | GIFT section must be filled out AND signed, when GIFT |
| Yuba | No | No | Original | County does not verify | Required on any transfer document that does NOT have a PCOR |
Hello, there are additional Counties that require this now. Here’s my list:
El Dorado
Merced
Monterey
Placer
Riverside
San Francisco
San Joaquin
San Mateo
Santa Barbara
Shasta
Solano
Tehama
Yuba