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 |