San Francisco County Recorder and Deed Transfer Guide for Homeowners and Sellers

Last updated November 13, 2026. Reviewed by the Cash Home Buyers CA team. Fees and rules come from the San Francisco Assessor-Recorder; sources are listed at the end.

San Francisco charges a graduated transfer tax that runs from $2.50 per $500 on sales up to $250,000 to $30.00 per $500 on sales of $25 million or more. A typical deed also pays a $14 base recording fee, a $10 survey monument fee and a $75 to $225 SB2 fee. A transfer tax affidavit must go with any document where the tax is due or an exemption is claimed.

San Francisco County recording and transfer costs at a glance

Transfer tax up to $250,000	$2.50 per $500 or portion
$250,000 to under $1,000,000	$3.40 per $500 or portion
$1,000,000 to under $5,000,000	$3.75 per $500 or portion
$5,000,000 to under $10,000,000	$11.25 per $500 or portion
$10,000,000 to under $25,000,000	$27.50 per $500 or portion
$25,000,000 or more	$30.00 per $500 or portion
Base recording fee	$14.00 first page, $3.00 each added page
Survey monument fee	$10.00 on deeds subject to documentary transfer tax
SB2 Building Homes and Jobs Act fee	$75 per title, up to $225 per transaction, unless exempt
PCOR missing	$20.00 fee in lieu of
Conformed copy	$1.00

How do I record a deed in San Francisco County?

The San Francisco Assessor-Recorder’s Recorder Division records deeds and publishes its fee schedule. The city’s page says county recorders charge $75 per title for every real estate document recorded, up to $225 per transaction, unless an exemption applies.

• A Transfer Tax Affidavit must accompany all documents where transfer tax is due or an exemption is claimed.
• The $10.00 survey monument fee is collected on each deed subject to transfer tax, along with the other recording fees.
• If any part of a document is not 8.5 x 11 inches, a $3.00 per page nonconforming fee applies to the whole document.
• Indexing more than 10 names costs $1.00 for each added group of 10, and each extra recording reference is $1.00.

What is the documentary transfer tax in San Francisco County?

San Francisco’s transfer tax is imposed under Article 12C of the city’s Business and Tax Regulations Code. The rate depends on the price paid for a deeded transfer, or the fair market value for a legal entity transfer. The city notes a lower maximum rate applies to qualified rent-restricted affordable housing transfers. Confirm the figure for your sale on the city’s transfer tax page or with escrow.

What is a Preliminary Change of Ownership Report (PCOR)?

A PCOR reports a change in ownership for property tax reassessment. San Francisco charges an extra $20.00 fee when a transfer document is presented without a PCOR, under Revenue and Taxation Code 480.3(b). Complete the PCOR with the deed so the fee is avoided.

Which transfers are exempt from transfer tax in San Francisco County?

San Francisco’s rules say a Transfer Tax Affidavit must accompany any document where the tax is due or an exemption is claimed. The city’s transfer tax page lists the rate tiers and special cases, so use the affidavit and the city’s guidance to decide whether your transfer qualifies, and ask escrow or an attorney because the Recorder does not give legal advice on exemptions.

How to sell a house in San Francisco County and handle the deed

You can sell a house in San Francisco County as is, and the deed to the buyer is recorded at closing by the escrow company. Whether you sell on the open market or for cash, the steps are the same.

1. Decide how to sell. A listing brings showings, repairs and a buyer’s loan approval. A cash sale closes on a date you choose.
2. Open escrow. The escrow officer prepares the grant deed, the transfer tax declaration and the PCOR.
3. Sign and notarize. The deed is signed and notarized by everyone on title.
4. Escrow records the deed. The recording fees and transfer tax are paid from the closing funds.

We buy houses across the county as they are. See our San Francisco County cash home buyer page and the San Francisco County property tax guide.

Selling a San Francisco County house and want a clear number? Call (424) 435-2326 or request a cash offer. There is no cost and no obligation.

San Francisco County recorder and deed FAQ

What is the transfer tax in San Francisco?

It is graduated: $2.50 per $500 up to $250,000, $3.40 per $500 from $250,000 to under $1,000,000, $3.75 per $500 from $1,000,000 to under $5,000,000, and higher tiers above that.

How much does it cost to record a deed in San Francisco?

$14.00 for the first page and $3.00 for each added page, plus a $10 survey monument fee on deeds subject to transfer tax and the SB2 fee of $75 to $225 unless exempt.

Does San Francisco charge a PCOR fee?

Yes, a $20.00 fee applies if a transfer document is presented without a PCOR.

Do I need a transfer tax affidavit in San Francisco?

Yes, one must accompany any document where tax is due or an exemption is claimed.

What is the SB2 fee?

The Building Homes and Jobs Act fee of $75 per title, up to $225 per transaction, charged by every California county recorder unless an exemption applies.

Sources

• San Francisco: Fees to record a document
• San Francisco: Transfer tax
• San Francisco Recorder Division fee schedule (PDF)

This guide is general information, not tax or legal advice. Fees and rates can change; confirm the current amount with the San Francisco Assessor-Recorder or your escrow officer.