San Mateo 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 Mateo County Assessor-County Clerk-Recorder; sources are listed at the end.

In San Mateo County, the documentary transfer tax is 55 cents per $500 of value, which is $1.10 for every $1,000, and it is paid when the deed is recorded. The county says the tax applies when the price or value is over $100 unless an exemption is cited.

A deed recorded without a Preliminary Change of Ownership Report (PCOR) adds a $20 penalty fee. Properties inside the City of San Mateo also pay a separate city conveyance tax.

San Mateo County recording and transfer costs at a glance

Documentary transfer tax	$0.55 per $500 of value or fraction, which equals $1.10 per $1,000
Liens you can deduct	Liens or encumbrances of record that the buyer assumes can be deducted before the tax is computed
When it is paid	At the time the deed is recorded, unless an exemption applies
City of San Mateo	An extra city conveyance tax applies to property inside the city limits; the county page does not list it
PCOR missing	$20 penalty fee added to the recording fee
Forms for a conveyance	Documentary Transfer Tax Affidavit (DTTA) and PCOR
Office	San Mateo County Assessor-County Clerk-Recorder (ACRE)

How do I record a deed in San Mateo County?

A deed that moves real property from one party to another must show a signed tax declaration on its face. The declaration states the amount of documentary transfer tax due. If the transfer is exempt, the tax amount is marked $0 or none, and the exemption and the Revenue and Taxation Code section are stated on the deed.

• File the Documentary Transfer Tax Affidavit with any conveyance, and complete, sign and file the PCOR as well. The county forms page lists both.
• For property in the City of San Mateo, add the city conveyance tax declaration on the face of the document.
• Check the Recorder’s fee schedule for the exact recording fee for your document. The county’s how-to-record page links to it.
• The Recorder does not give legal advice or opinions on whether a transfer is exempt, so ask your escrow officer or an attorney.

What is the documentary transfer tax in San Mateo County?

State law lets counties charge the documentary transfer tax at $0.55 per $500, and San Mateo County uses that rate.

The county’s page says the tax is based on the purchase price or the fair market value, and that the value of liens already of record that the buyer takes on can be deducted before the tax is figured.

Because the rate is $1.10 per $1,000, a $1,000,000 sale with no assumed liens owes $1,100 in county transfer tax, which is typically paid at closing through escrow. Properties in the City of San Mateo owe an additional city conveyance tax that the county does not describe on its page.

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

The PCOR is the form that tells the Assessor about a change in ownership so the property can be reassessed if needed. San Mateo County says the PCOR must be completed, signed and filed with any conveyance document. If it is not submitted when you record, a $20 penalty fee is added to the recording fee. Heirs and buyers should file it with the deed so the recording is not delayed.

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

San Mateo County lists these common exemptions, from Revenue and Taxation Code sections 11921 through 11930: gift deeds, transfers under a judgment of dissolution of marriage, certain transfers to or from a revocable trust that are not sales, certain court-ordered conveyances for no consideration, name changes where grantor and grantee are the same, changes in the method of holding title where each owner’s share stays the same, leases under 35 years including renewal options, deeds to public entities, and conveyances in lieu of foreclosure where the consideration is less than the unpaid debt.

The county notes that a transfer tax exemption is separate from an exclusion from property tax reassessment, and the two can differ.

Estimate the county transfer tax when you sell

The calculator below uses the county rate of $0.55 per $500 and leaves out the City of San Mateo conveyance tax. Ask your escrow officer for the exact total.

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

You can sell a house in San Mateo 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 Mateo County cash home buyer page and the San Mateo County property tax guide.

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

San Mateo County recorder and deed FAQ

What is the transfer tax in San Mateo County?

$0.55 per $500 of value, which equals $1.10 per $1,000. Liens the buyer assumes can be deducted, and the City of San Mateo adds its own conveyance tax.

Who pays the transfer tax when selling a house in San Mateo County?

It is paid when the deed is recorded. Who bears the cost is set in the purchase contract, and escrow collects it from the closing funds.

What happens if I record a deed without a PCOR in San Mateo County?

A $20 penalty fee is added to the recording fee.

Is a gift deed exempt from transfer tax in San Mateo County?

The county lists gift deeds as exempt under R&T Code section 11930, but the exemption must be stated on the deed and it does not decide property tax reassessment.

Does the Recorder give advice on exemptions?

No. The county says it does not offer legal advice or opinions on transfer tax, so ask escrow or an attorney.

Sources

• San Mateo County: Documentary Transfer Tax
• San Mateo County: Preliminary Change of Ownership Report
• San Mateo County: Clerk-Recorder forms

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