Declaration Of Documentary Transfer Tax

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INSTRUCTIONS FOR COMPLETION OF DECLARATION OF
DOCUMENTARY TRANSFER TAX
NUMBER OF FORMS REQUIRED:
Please complete one (1) Declaration of Documentary Transfer Tax Form for each economic appraisal unit that transferred as
part of a change in corporate control. DO NOT COMPLETE THIS FORM WHEN RECORDING A DOCUMENT (I.E. GRANT
DEED, QUITCLAIM DEED).
An economic appraisal unit is a collection of real estate assets that persons in the marketplace
commonly buy and sell as a unit, or that is normally valued separately from other property. For
example, a shopping center containing 10 parcels will only require completion of one Declaration of
Documentary Transfer Tax Form with all 10 parcels listed. Alternatively, a transfer of a shopping
center, and a separate economically unrelated gas station would require two separate Declarations
identifying the parcels associated with each economic unit.
**If more forms are necessary, you may photocopy the “Declaration of Documentary Transfer Tax” Form.
EXEMPTIONS:
If no documentary transfer tax is due, please state the reasons for the exemption on the Declaration of Documentary Transfer
Tax Form and provide necessary supporting documentation.
EXAMPLES OF SUPPORTING DOCUMENTATION (may include, but is not limited to):
Board of Equalization Forms 100, Gift Tax Return, Tax Returns, Death/Marriage Certificates, Living Trust, Revocable,
Irrevocable, etc.., Court Orders, LA County Assessment Appeals, Contracts, Recorded Deeds, etc. Please note that any
documentation submitted may be subject to the provisions of the California Public Records Request Act (California Government
Code 6250 et. Seq.)
CITY TAX:
In addition to the Countywide documentary transfer tax of $1.10 per $1,000.00 an additional City documentary transfer tax has
been imposed on all documents that convey real property within the cities of Culver City, Los Angeles, Pomona, Redondo Beach
and Santa Monica (R&T 11911C). Both the Countywide and additional City documentary transfer tax are collected and
administered pursuant to Revenue and Taxation Code sections 11911 through 11935.
The City documentary transfer tax rate listed below is computed per $1,000.00 of the consideration or value of the property
conveyed, exclusive of existing liens and encumbrances, and is added to the Countywide $1.10 per $1,000.00 documentary
transfer tax. PLEASE USE CAUTION TO APPROPRIATELY ALLOT THE CORRECT ADDITIONAL CITY TAX IF
APPLICABLE.
CITY
TAX RATE (per $1,000.00)
Culver City
$4.50
Los Angeles
$4.50
Pomona
$2.20
Redondo Beach
$2.20
Santa Monica
$3.00
LAvote.net
LArecorder.net
P.O. Box 1130, Norwalk, California 90651-1130

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