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Seller Net Sheet: What It Costs to Sell a House in Northern California

By Matthew Martinez, Founder, CEO & Managing Broker, Diamond Real Estate Group. California DRE #01869679.

The cost to sell a house in California comes down to a short list: the brokerage compensation you agree to, the county documentary transfer tax ($1.10 per $1,000) plus any city tax, your share of escrow and title charges under local custom, repair credits or concessions you negotiate, and property tax and HOA prorations. Your loan payoff, and any state tax withholding under Form 593, come out of the proceeds too.

None of these is a fixed percentage. Commissions are negotiable by law, transfer taxes depend on whether the house is inside a taxing city, and the split of escrow and title costs changes from county to county. This page lays out each line of a seller net sheet, gives the customary payer in each county Diamond serves, and works through a full example. It is one step in our home-selling process guide.

The lines on a seller net sheet

Line item	What sets it	Where the figure comes from
Sale price	The accepted offer	Purchase agreement
Loan payoff	Principal, interest to the payoff date and any lender fees	Lender’s payoff demand, ordered by escrow
Brokerage compensation	Your listing agreement and any buyer-broker terms you agree to	The agreements you sign
County transfer tax	$0.55 per $500 of value, less assumed loans	County recorder
City transfer tax	Only inside cities that levy one	City code and county recorder
Escrow fee and owner’s title policy	County custom, then the contract	Escrow and title quotes
Seller’s own escrow items	Reconveyance, notary, wire and courier charges	Escrow estimate
Repairs, credits and concessions	Negotiation after inspections	Repair addendum or counter offer
Reports and compliance	Hazard disclosure report, pest report, point-of-sale items, home warranty if offered	Vendor quotes and local rules
Prorations	Property tax, HOA dues and any rents, split at closing	Escrow’s closing statement
Form 593 withholding	State rules, unless an exemption applies	Your Form 593

Escrow prepares the estimated and final closing statements. A net sheet before you list is a planning tool, not a promise. Diamond may refer you to partners we work with, such as escrow officers and inspectors; you’re free to choose any provider.

Brokerage compensation

California law makes the point in the listing form itself. Business and Professions Code section 10147.5 requires a notice in printed listing agreements for homes of one to four units: the amount or rate of real estate commissions is not fixed by law. Commissions are set by each broker and may be negotiable between seller and broker.

In many transactions today, compensation for the buyer’s agent is negotiated separately from the listing broker’s fee, and a seller may or may not agree to contribute to it. Model both lines on your net sheet. Our guide to the California listing agreement explains the terms, and our page on comparing multiple offers shows how a buyer’s request for help with costs changes your net.

Transfer tax: county and city

Every county in Diamond’s area except San Francisco charges $0.55 per $500 of value, rounded up to the next $500, which works out to $1.10 per $1,000. The county tax is figured after deducting any loan the buyer assumes. Some cities add their own tax on top. In Northern California the seller customarily pays the county tax, but it’s negotiable, and some cities customarily split their tax.

Here is the transfer tax on a $1,200,000 sale with no assumed loan in several North Bay places:

Location	County tax	City tax	Total	Customary payer
City of Napa, or anywhere in Napa County	$1,320	None	$1,320	Seller
Unincorporated Sonoma County, or Healdsburg, Sonoma, Windsor	$1,320	None	$1,320	Seller
Santa Rosa or Petaluma	$1,320	$2,400 ($2.00 per $1,000)	$3,720	Seller
San Rafael	$1,320	$2,400 ($2.00 per $1,000, rate as of October 2026)	$3,720	Seller
Vallejo*	$1,320	$3,960 ($3.30 per $1,000)	$5,280	Seller
City of Sacramento*	$1,320	$3,300 ($2.75 per $1,000)	$4,620	City tax customarily split

*The Vallejo and City of Sacramento rates and customs come from Chicago Title’s 2026 California Customary Practices Guide; confirm them with the city or your escrow officer before you rely on them.

Three cautions. First, San Rafael’s rate could change soon: Measure W on the November 3, 2026 ballot would raise the city tax from $2.00 to $10.00 per $1,000, according to Marin County Elections, and if it passes it takes effect ten days after the City Council certifies the result. On a $1,200,000 sale that would make the city tax $12,000, so check the rate in effect on your closing date. Second, Santa Rosa, Petaluma and San Rafael tax the full value, with no deduction for assumed loans. Third, some title rate sheets list a Cotati city tax, but Sonoma County’s recorder lists Cotati at the county rate only. For East Bay, South Bay and San Francisco tiers, see our California transfer tax guide, Alameda County city transfer taxes and the San Francisco transfer tax.

Escrow and title: who pays by county

Escrow and owner’s title insurance customs vary more than most sellers expect. The table shows customary practice for residential resales from Chicago Title’s 2026 California Customary Practices Guide. The guide itself says terms are deal-specific and negotiable.

County	Escrow fee	Owner’s title policy	City transfer taxes listed
Sonoma, Napa, Marin, Mendocino, Lake	Buyer	Buyer	Santa Rosa, Petaluma, San Rafael (seller)
San Francisco	Buyer	Buyer	Single tiered city and county tax (seller)
Solano	Buyer	Buyer	Vallejo (seller)
Alameda, Contra Costa, San Mateo	Buyer	Buyer	Several cities, customarily split
Santa Clara	Seller	Seller	San Jose, Palo Alto, Mountain View (split)
Sacramento	Seller	Seller	City of Sacramento (split)
Placer, El Dorado, Nevada	Split	Split	None listed
Santa Cruz	Split	Split	City of Santa Cruz graduated tax above $1.8 million (split)
Monterey	Split	Seller	None listed
Yolo	Buyer in Davis, seller elsewhere	Buyer in Davis, seller elsewhere	Woodland (seller)

In every county listed, the county transfer tax is customarily the seller’s. Whoever pays the escrow fee, the seller still pays its own escrow items, such as reconveyance of the existing loan and notary fees. Our guide to who pays closing costs in California explains each charge from the buyer’s side.

Prorations and the supplemental tax bill

California property tax runs on a fiscal year starting July 1. The State Board of Equalization lists the first installment as due November 1 and delinquent after December 10. The second is due February 1 and delinquent after April 10. Escrow splits the year’s taxes at the closing date, so a seller pays for the days it owned the home.

That can run either way. Close in September before paying the first installment, and you are charged for July through closing. Close in March after paying both installments, and the buyer credits you for the rest of the fiscal year. HOA dues are prorated the same way, and a rental’s rents and deposits are transferred to the buyer.

Supplemental assessments add a wrinkle. When a property changes ownership or new construction is completed, the assessor reassesses it, and a supplemental assessment covers the rest of that fiscal year. An increase brings a supplemental bill; a decrease brings a refund. If you bought or finished a remodel recently, ask escrow whether a supplemental bill from your period of ownership is still open. Buyers will face their own, as our supplemental tax bill guide explains.

Form 593 withholding

Unless you certify an exemption, escrow withholds California income tax from your proceeds. Under the Franchise Tax Board’s 2026 Form 593 instructions, the default is 3 1/3% of the sales price, which the form computes as .0333. Alternatively, you can elect withholding on your estimated gain at your rate, 12.3% for individuals. Escrow sends it to the FTB by the 20th day of the month after the month escrow closes.

Withholding isn’t required on sales of $100,000 or less. It also doesn’t apply when you certify an exemption, such as a principal residence that qualifies under Internal Revenue Code section 121. A sale at a loss or zero gain is exempt too, but not receiving cash proceeds doesn’t qualify on its own. The amount withheld is a credit on your California return, not an extra tax. Our Form 593 guide covers the exemptions and federal FIRPTA withholding for foreign sellers.

This is general information, not legal or tax advice; talk to a California tax adviser or CPA about your situation.

A worked net sheet

The example below is a hypothetical illustration, not a quote. It assumes a $1,200,000 sale of a primary residence inside Santa Rosa city limits, closing at the end of September. The loan balance, compensation rate, credits and tax bill are assumptions chosen only to show the math.

Line	Assumption	Amount
Sale price	Accepted offer	$1,200,000
Loan payoff	Hypothetical balance with interest to closing	−$450,000
Brokerage compensation	Illustration only: 5% of price in total under the agreements signed; not a standard or recommended rate	−$60,000
County transfer tax	$0.55 per $500	−$1,320
Santa Rosa transfer tax	$2.00 per $1,000	−$2,400
Escrow fee and owner’s title policy	Buyer pays by Sonoma County custom	$0
Seller’s escrow items	Placeholder; get an escrow estimate	−$500
Repair credit to buyer	Negotiated after inspections (hypothetical)	−$8,000
Property tax proration	Hypothetical $6,000 annual tax; seller owes July to September, unpaid	−$1,500
Form 593 withholding	Exempt as a qualifying principal residence	$0
Estimated net to seller		$676,280

Change one assumption and the result moves. If the same house were a rental with no exemption, default withholding would be $39,960 at closing, though it is credited back on your return. In unincorporated Sonoma County, the city tax line would drop to zero. In Santa Clara or Sacramento County, the seller would customarily pay the escrow fee and owner’s policy too.

Build your own net sheet in six steps

Estimate the price. Start from recent comparable sales, not a list-price wish. A home valuation gives you a starting range.
Order a payoff estimate from each lender, including any home equity line, and check for prepayment terms.
Confirm the jurisdiction. Check whether the property is inside a city with its own transfer tax and which county custom applies.
Price the reports and compliance items: hazard disclosure, pest, sewer lateral or other point-of-sale requirements, and defensible space where it applies.
Set aside a negotiation reserve for repair credits or buyer concessions; our seller concessions guide shows how these are written.
Check taxes. Decide on Form 593 with your tax adviser, and estimate any capital gains tax due later, which our capital gains guide explains.

If you’ll stay in the home after closing, a rent-back changes the proration and possession dates; see our guide to a seller rent-back.

Questions people ask

How much does it cost to sell a house in California?

There is no single percentage. The main costs are brokerage compensation you negotiate, the county transfer tax of $1.10 per $1,000 plus any city tax, your share of escrow and title costs under county custom, any repair credits or concessions, and prorations. Your loan payoff and any Form 593 withholding also come out of proceeds.

Who pays escrow and title fees when selling in Sonoma, Napa or Marin County?

By custom the buyer pays the escrow fee and owner’s title policy in those counties, and the seller pays the county transfer tax and any city tax. All of it is negotiable in the purchase contract.

Are real estate commissions fixed in California?

No. Business and Professions Code section 10147.5 requires listing forms for one-to-four-unit homes to state that commission rates are not fixed by law and may be negotiable between seller and broker.

How much is the transfer tax on a $1,000,000 home in Santa Rosa?

The county tax is $1,100 and the city tax $2,000, for $3,100 with no assumed loan. Outside a taxing city in Sonoma County, it would be $1,100.

Will escrow withhold taxes from my sale proceeds?

Unless you certify an exemption on Form 593, such as a qualifying principal residence, escrow withholds 3 1/3% of the sales price or, if you elect, your estimated gain times your rate. It’s a credit on your California return.

Do I pay property taxes when I sell?

You pay for your share of the fiscal year through the closing date. Escrow prorates the taxes, so you may be charged or credited depending on which installments you’ve paid.

What is a seller net sheet?

An estimate of what you will receive after the loan payoff, compensation, taxes, escrow items, credits and prorations. Escrow’s closing statement gives the final figures.

A net sheet is only as good as the price at the top of it. For a property-specific estimate, request a home valuation, or read how Diamond prepares and markets homes on our selling services page.

Sources & notes

Last reviewed October 2026 by Matthew Martinez.