San Mateo CA Real Estate & Homes For Sale

Costs to plan for when buying in San Mateo

The City of San Mateo imposes an additional City transfer tax; confirm other jurisdictions’ charges and statutory credits separately rather than treating every City share as an add-on. The city adds a real property transfer tax on top of the county’s documentary transfer tax of $1.10 per $1,000 (San Mateo County Clerk-Recorder). Under Municipal Code §3.48.010, as amended by Ordinance 2022-15, effective December 22, 2022, the city tax is (City of San Mateo, Ordinance 2022-15):

• 0.5% of the value on transfers under $10 million.
• 1.5% of the entire value on transfers of $10 million or more.

For a nonexempt taxable transfer under $10 million, the stated City rate is 0.5%; at $10 million or more, it is 1.5% of the entire taxable value, plus the applicable County tax. Ask escrow to apply the correct taxable basis, rounding and exemptions. Unincorporated parcels with a San Mateo mailing address pay only the county tax, so confirm the parcel’s jurisdiction. Who pays is negotiable; see California transfer tax and our city transfer tax table. For the yearly bill, see San Mateo County property tax.

Permits, ADUs and remodels in San Mateo

The City of San Mateo runs its own planning and building review. For homes, the key step is Single-Family Dwelling Design Review (SFDDR). Under Zoning Code §27.08.032(a), an SFDDR application is required before any of these projects (City of San Mateo Law Library, §27.08.032):

• A new two-story home in any R district.
• A replacement home, when the existing house is substantially removed.
• A second-story addition of more than 50 square feet to an existing two-story home.
• Any second-story addition to a one-story home.

Small additions to a two-story home are exempt from design review. The limit is 200 square feet or 20% of the existing floor area, whichever is less, and the project must be consistent with the City’s Single Family Dwelling Design Guidelines and have no timely appeal of the building-permit decision. Confirm the current process with Planning (§27.08.032(b)). Hillside lots also fall under the code’s Slope and Hillside Development Standards (Chapter 27.83; zoning code contents). Protected trees can shape where an addition fits. For backyard units, start with the city’s ADU page and our buying a home with an ADU guide. Check past work in our San Mateo older-home records guide.

Luxury homes and estates in San Mateo

In San Mateo’s planning rules, high-end homes are mostly hillside houses and established homes on larger single-family lots. On a slope, the Chapter 27.83 Slope and Hillside Development Standards and SFDDR review together decide how much a house can change. The code identifies new/replacement and second-story triggers, with its small-addition and other applicable exceptions (§27.08.032). Removing a protected tree needs a city permit, which can limit where an addition or pool can go.

The due diligence that matters most on a high-value San Mateo home:

• Transfer tax. The city rate jumps from 0.5% to 1.5% of the entire price at $10 million.
• Design review history. Ask for the SFDDR approvals and building permits behind any second story or rebuild.
• Fire zone and insurance. Check hillside addresses on the state fire hazard map. See insuring a high-value home and the FAIR Plan guide.
• Flood. Check bay-side homes against the city’s current FEMA flood map.

Ask Diamond Real Estate Group which permitted private-marketing options fit your property, goals and the applicable MLS rules. Availability of any particular listing is not guaranteed. Related reading: private sales. Next door, Hillsborough runs its own design review; see estate-town design review and San Mateo County luxury homes.

San Mateo real estate: questions people ask

Does the City of San Mateo have a transfer tax?

Yes. Since December 22, 2022, the city has charged 0.5% of the value on transfers under $10 million and 1.5% of the entire value at $10 million or more. That is in addition to San Mateo County’s $1.10 per $1,000. Unincorporated addresses outside city limits pay only the county tax.

When do I need design review for a San Mateo home?

You need Single-Family Dwelling Design Review for a new two-story home, a replacement home, any second story added to a one-story home, and second-story additions over 50 square feet on a two-story home. The small-addition route, up to 200 square feet or 20% of existing floor area (whichever is less), also requires guideline consistency and no timely appeal of the building-permit decision.

Transfer-tax calculations depend on the actual taxable consideration/value, statutory thresholds, fractional-unit rounding and exemptions. Ask escrow for an itemized calculation for the specific transfer; who pays is generally negotiable.

Sources for this section

1. San Mateo County Clerk-Recorder, Documentary Transfer Tax: https://smcacre.gov/county-clerk-recorder/documentary-transfer-tax
2. City of San Mateo, Ordinance 2022-15 (Municipal Code §3.48.010, real property transfer tax): https://law.cityofsanmateo.org/us/ca/cities/san-mateo/ordinances/2022/15
3. City of San Mateo Zoning Code §27.08.032, Single-Family Dwelling Design Review: https://law.cityofsanmateo.org/us/ca/cities/san-mateo/code/27.08.032
4. City of San Mateo, Accessory Dwelling Units: https://www.cityofsanmateo.org/3907/Accessory-Dwelling-Unit-ADU
5. City of San Mateo, Protected Trees: https://www.cityofsanmateo.org/4748/Protected-Trees
6. City of San Mateo, Current FEMA Flood Map: https://cityofsanmateo.org/1797/Current-FEMA-Flood-Map
7. San Mateo Zoning Code, Title 27 contents (Chapter 27.83 Slope and Hillside Development Standards): https://www.zoneomics.com/code/san-mateo-CA/chapter_4
8. Office of the State Fire Marshal, Fire Hazard Severity Zones: https://osfm.fire.ca.gov/what-we-do/community-wildfire-preparedness-and-mitigation/fire-hazard-severity-zones