City of San Jose - Measure E Transfer Tax
City of San Jose - Measure E charges the whole price is taxed at the bracket rate: 0% up to $2,300,000, 0.75% from $2,300,000 to $5,000,000, 1% from $5,000,000 to $10,000,000, 1.5% above $10,000,000 on top of the California state tax ($0.55 per $500 of price or fraction (0.11%)). On a $854,000 home that is $939 in total. Effective July 1, 2025, transfers of $2,300,000 or less are exempt from this city tax (only Santa Clara County's $0.55/$500 base rate applies below that threshold); tax applies to the full value of consideration at the applicable bracket. Threshold is inflation-indexed every five years.
City of San Jose - Measure E transfer tax by purchase price
| Purchase price | State tax | City of San Jose - Measure E | Total |
|---|---|---|---|
| $150,000 | $165 | $0 | $165 |
| $200,000 | $220 | $0 | $220 |
| $250,000 | $275 | $0 | $275 |
| $300,000 | $330 | $0 | $330 |
| $350,000 | $385 | $0 | $385 |
| $400,000 | $440 | $0 | $440 |
| $450,000 | $495 | $0 | $495 |
| $500,000 | $550 | $0 | $550 |
| $600,000 | $660 | $0 | $660 |
| $700,000 | $770 | $0 | $770 |
| $800,000 | $880 | $0 | $880 |
| $1,000,000 | $1,100 | $0 | $1,100 |
Transfer tax calculator
Who pays
Negotiable. Effective July 1, 2025, transfers of $2,300,000 or less are exempt from this city tax (only Santa Clara County's $0.55/$500 base rate applies below that threshold); tax applies to the full value of consideration at the applicable bracket. Threshold is inflation-indexed every five years.
Frequently asked questions
How much is the transfer tax in City of San Jose - Measure E?
City of San Jose - Measure E charges the whole price is taxed at the bracket rate: 0% up to $2,300,000, 0.75% from $2,300,000 to $5,000,000, 1% from $5,000,000 to $10,000,000, 1.5% above $10,000,000, on top of the California state tax, so a $854,000 home pays $939 in total ($939 state, $0 local).
Who pays the City of San Jose - Measure E transfer tax?
Negotiable. Effective July 1, 2025, transfers of $2,300,000 or less are exempt from this city tax (only Santa Clara County's $0.55/$500 base rate applies below that threshold); tax applies to the full value of consideration at the applicable bracket. Threshold is inflation-indexed every five years.
Sources
- Cal. Rev. & Tax. Code Sec. 11911(a)
- Santa Clara County Clerk-Recorder, Measure E (San Jose Real Property Transfer Tax)
Rates as the statute or revenue department publishes them, checked 2026-09-22. Figures are computed from those rates and rounded to the dollar; exemptions for first-time buyers or principal residences are noted where they exist and are not applied. All sources.
California transfer tax overview → All California buyer closing costs →
Figures are computed from the statutes and ordinances cited above and rounded to the dollar. This is general information, not tax or legal advice.
California transfer tax