San Jose, Mountain View and Peninsula City Transfer Taxes (2026)
San Jose’s transfer tax is $3.30 per $1,000 of the price, and San Jose’s Measure E adds 0.75%, 1% or 1.5% of the entire price on higher-value sales, on top of Santa Clara County’s $1.10 per $1,000. Mountain View charges $3.30 per $1,000 up to $6 million and $15.00 per $1,000 on the whole price above that (Measure G), and the title company guides we checked list Palo Alto at $3.30 per $1,000. Those guides list no city transfer tax for any other Santa Clara County city as of October 2026.
Across the county line, the City of San Mateo and Hillsborough are the two San Mateo County cities the same guides show with their own tax. Because the San Jose, Mountain View and San Mateo rates jump at fixed price lines and then apply to the full price, a sale a dollar over a line can cost tens of thousands more than one just under it. The tables below give the rates, the lines, hypothetical worked examples and the custom on who pays.
The rates at a glance
| Where | City tax | County tax | Source |
|---|---|---|---|
| San Jose | $3.30 per $1,000, plus Measure E on the whole price above a threshold (see below) | $1.10 per $1,000 | City of San José; Ticor Title 2026; Old Republic Title |
| Mountain View | $1.65 per $500 ($3.30 per $1,000) at $6,000,000 or less; $15.00 per $1,000 above $6,000,000 | $1.10 per $1,000 | City of Mountain View |
| Palo Alto | $3.30 per $1,000 | $1.10 per $1,000 | Ticor Title 2026; Old Republic Title |
| All other Santa Clara County cities and unincorporated areas | Title guides list no city tax | $1.10 per $1,000 | Ticor Title 2026 |
| City of San Mateo | 0.5% under $10 million; 1.5% of the whole price at $10 million or more (Measure CC) | $1.10 per $1,000 | City of San Mateo Ordinance 2022-15 |
| Hillsborough | $0.30 per $1,000 | $1.10 per $1,000 | Ticor Title 2026; Old Republic Title |
The county tax comes from Revenue and Taxation Code section 11911, which lets a county charge 55 cents per $500 of value, excluding any loan or lien that stays on the property after the sale. Ticor’s guide notes that city tax is figured on the sale price rounded up to the next $1,000, and Mountain View states its rates per $500 or $1,000 “or fraction thereof.” The examples on this page are not rounded.
San Jose’s Measure E, tier by tier
San Jose voters approved Measure E on March 3, 2020, with more than 53% in favor, adding chapter 4.59 to the San José Municipal Code. It sits on top of the city’s existing $3.30 per $1,000 tax and applies to both homes and commercial property. Each tier rate applies to the entire price, not just the part above the line.
| Price (per Ticor 2026 and Old Republic’s Santa Clara manual) | Measure E rate | Measure E on the bottom of the band |
|---|---|---|
| Up to $2,300,000 | None | $0 |
| $2,300,000.01 to $5,000,000 | 0.75% | About $17,250 |
| $5,000,000.01 to $10,000,000 | 1.00% | About $50,000 |
| Above $10,000,000 | 1.50% | About $150,000 |
The threshold question
The sources do not agree on where Measure E starts. The city’s Measure E page describes it as applying to transfers of “$2 million or more,” and Old Republic’s January 2024 Bay Area cost sheet starts the first tier at $2,000,000. Ticor Title’s January 2026 guide and Old Republic’s Santa Clara County homeowner manual start it at $2,300,000.01.
We could not find a city document that explains the difference, so we treat it as unresolved. If your price could land between $2 million and $2.3 million, ask escrow which figure the county recorder will apply on your closing date before you set a list price or counter. Our Santa Clara County guide flags the same conflict.
What the money funds
The city’s page says Measure E revenue goes to general city services, with spending priorities that put 40% toward extremely low-income housing, 30% low-income, 5% moderate-income, 10% homelessness prevention and rental assistance, and 15% homeless support, after up to 5% for administration. The page also mentions a nonprofit refund pilot program started in December 2021. Ask the city about it if a qualifying nonprofit is buying.
Mountain View’s Measure G
Measure G passed at the November 5, 2024 election with over 72% of the vote and has applied since December 20, 2024. The base rate stays at $1.65 for every $500 of price for transfers of $6,000,000 or less. Above that, the rate is $15.00 for every $1,000, and the city’s own example applies it to the whole price.
The city’s examples make the jump plain: a $3,000,000 sale owes $9,900 in city tax, while a $6,000,001 sale owes $90,015. The tax sits in Chapter 29, Article V of the city code, and the county recorder collects it when the deed is recorded. Mountain View has a refund form for a transfer you believe should have been exempt.
Palo Alto and the rest of Santa Clara County
Ticor’s 2026 guide and Old Republic’s Bay Area sheet both show Palo Alto at $3.30 per $1,000 with no higher tier. A July 2026 City of Pasadena staff attachment listing California transfer taxes shows a 1.5% Palo Alto rate above $6 million tied to a 2024 “Measure G,” but Measure G is Mountain View’s measure, so that row appears to be misaligned. We follow the title guides and recommend confirming with escrow on any Palo Alto sale above $6 million.
In Santa Clara County, Ticor’s guide shows a city tax only for San Jose, Mountain View and Palo Alto. On that reading, title guides list no city tax for sales in Los Altos, Los Altos Hills, Sunnyvale, Cupertino, Santa Clara, Campbell, Saratoga, Los Gatos, Milpitas, Morgan Hill, Gilroy and unincorporated areas, which would then pay only the county’s $1.10 per $1,000. A mailing city can differ from the legal jurisdiction, so check the parcel before relying on that row; our Santa Clara County luxury homes page covers the towns where high prices make this matter most.
San Mateo County: San Mateo and Hillsborough
The City of San Mateo’s Measure CC was adopted by voters on November 8, 2022, and took effect December 22, 2022. The ordinance sets 0.5% of the price below $10 million and 1.5% of the price at $10 million or more, so the higher rate reaches the whole price. Hillsborough’s $0.30 per $1,000 is small by comparison and appears in both title guides.
Ticor’s San Mateo County row names only those two cities, so title guides list no city tax for Atherton, Woodside, Portola Valley, Menlo Park, Redwood City or the county’s other cities. Our San Mateo County guide explains the county’s other sale-time rules, including sewer lateral tests.
Hypothetical worked examples
These are illustrations using made-up prices, not quotes. They use the rates above without rounding and assume no loans are assumed by the buyer.
| Hypothetical sale | City tax | County tax | Total |
|---|---|---|---|
| San Jose, $1,500,000 | $4,950 | $1,650 | $6,600 |
| San Jose, $2,200,000 | $7,260, plus $16,500 if the $2 million Measure E threshold applies | $2,420 | $9,680 or $26,180 |
| San Jose, $2,500,000 | $8,250 + $18,750 Measure E | $2,750 | $29,750 |
| San Jose, $6,000,000 | $19,800 + $60,000 Measure E | $6,600 | $86,400 |
| San Jose, $12,000,000 | $39,600 + $180,000 Measure E | $13,200 | $232,800 |
| Mountain View, $6,000,000 | $19,800 | $6,600 | $26,400 |
| Mountain View, $6,500,000 | $97,500 | $7,150 | $104,650 |
| Palo Alto, $4,000,000 | $13,200 | $4,400 | $17,600 |
| City of San Mateo, $3,000,000 | $15,000 | $3,300 | $18,300 |
| Hillsborough, $8,000,000 | $2,400 | $8,800 | $11,200 |
| Sunnyvale or Los Altos, $3,000,000 | None listed in title guides | $3,300 | $3,300 |
The method is simple: divide the price by 1,000, multiply by each per-$1,000 rate, then add any percentage tier on the whole price. Our seller net sheet guide shows where these lines sit among your other closing costs.
Pricing near a threshold
Because the tiers apply to the full price, the lines create cliffs. In San Jose, crossing $5 million raises Measure E from about $37,500 to about $50,000, and crossing $10 million raises it from about $100,000 to about $150,000. In Mountain View, the step at $6 million adds about $70,000 in city tax. In San Mateo, the step at $10 million adds about $100,000.
That affects list prices, counters and credits. A seller might prefer a slightly lower price that stays under a line, or a buyer might ask for a price below the line with a credit structured another way. Any such structure has to reflect the real consideration, so run it past escrow and your tax adviser rather than assuming it works.
Who pays in Santa Clara and San Mateo counties
Ticor Title’s January 2026 guide lists the county tax as a seller cost by custom in both counties and the city tax as split between buyer and seller. Old Republic’s January 2024 sheet shows the city tax split 50/50. Neither guide says who customarily pays San Jose’s Measure E.
The two counties differ on other costs: Ticor shows Santa Clara County sellers paying the escrow fee and owner’s title policy, while in San Mateo County the buyer customarily pays both. Custom is only a starting point. The purchase agreement controls, so write the split of each tax, including Measure E or Measure G, into the contract. In Diamond’s North Bay markets the seller customarily pays transfer tax, but that is negotiable and local custom varies, as our guide to who pays closing costs explains.
Questions people ask
What is the San Jose transfer tax rate?
The city charges $3.30 per $1,000 of the price, and the county adds $1.10 per $1,000. Measure E adds 0.75%, 1% or 1.5% of the whole price on higher-value sales.
When does San Jose’s Measure E apply?
The city’s page says transfers of $2 million or more, while 2026 title guides start the first tier at $2,300,000.01. Confirm the current threshold with escrow if your price falls between those figures.
Does Measure E apply only to the amount over the threshold?
No. As the title guides present it, the tier rate applies to the entire price. A $3,000,000 sale owes 0.75% of $3,000,000, or $22,500, in Measure E.
What is Mountain View’s Measure G?
Approved November 5, 2024 and effective December 20, 2024, it raised the city tax to $15.00 per $1,000 on transfers above $6,000,000. Sales at or below $6,000,000 still pay $1.65 per $500.
Does Palo Alto have a transfer tax?
Yes. Title guides list Palo Alto at $3.30 per $1,000, in addition to the county’s $1.10 per $1,000. Confirm with escrow for sales above $6 million.
Do Los Altos, Sunnyvale or Cupertino charge a city transfer tax?
Title guides list no city tax for them, including Ticor’s 2026 guide, so sales there pay only the county’s $1.10 per $1,000. Confirm the parcel is inside the city you expect.
Who pays transfer tax in Santa Clara County?
Ticor’s 2026 guide shows the county tax as a seller cost by custom, with any city tax shared between the parties. It is negotiable and set by your purchase agreement.
Is there a San Jose transfer tax calculator?
Divide the price by 1,000 and multiply by $3.30 for the city and $1.10 for the county, then add the Measure E percentage of the whole price if it applies. Escrow’s estimate is the figure to rely on.
What is the San Mateo County transfer tax?
The county charges $1.10 per $1,000. The City of San Mateo adds 0.5% below $10 million or 1.5% at $10 million or more, and Hillsborough adds $0.30 per $1,000.
This is general information, not legal or tax advice. Exemptions, partial-interest transfers and entity sales are taxed under each city’s ordinance, so talk to a California real estate attorney or tax adviser before relying on a figure for your sale.
Planning a Silicon Valley or Peninsula sale near one of these lines? Diamond can run your numbers and pricing options before you list; start with our Santa Clara County selling guide or contact us. For rates in other counties, see the California transfer tax overview and our Alameda County city transfer tax guide.
Sources & notes
- City of San José: Measure E real property transfer tax
- Old Republic Title: Santa Clara County Homeowners Manual, Measure E page
- City of Mountain View: Real property transfer (conveyance) tax
- City of San Mateo: Ordinance 2022-15, Measure CC real property transfer tax
- Ticor Title: 2026 California Customary Practices Guide (January 2026)
- Old Republic Title: California closing costs, Bay Area (January 2024)
- California Revenue and Taxation Code section 11911, via California Public Law
- City of Pasadena: Attachment B, Cities with Real Property Transfer Tax (July 20, 2026 agenda; Palo Alto row appears misaligned)
Last reviewed October 2026 by Matthew Martinez.
