Measure E, approved by San Jose voters in 2020 and codified at SJMC 4.59, imposes a tiered real property transfer tax on sales above $2 million. Rates rise from $7.50 per $1,000 to $15 per $1,000, with revenue dedicated to affordable housing and homelessness prevention.
San Jose Municipal Code Chapter 4.59 implements Measure E, the General Real Property Transfer Tax approved by voters in March 2020. The tax applies to transfers of real property within city limits and is layered on top of the existing Santa Clara County documentary transfer tax. Rates are tiered by sale price: $7.50 per $1,000 on conveyances of $2 million to $5 million, $10 per $1,000 from $5 million to $10 million, and $15 per $1,000 above $10 million. Sales below $2 million pay no city transfer tax. The City Council has dedicated revenue by policy to affordable housing production, homelessness prevention, and rent stabilization, though it remains a general tax legally.
Failure to pay the SJMC 4.59 transfer tax is a debt to the city with interest and penalties. Title companies typically collect at closing; underreporting sale price can trigger civil penalties and DA referral.
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San Jose, CA
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San Jose, CA
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San Jose, CA
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San Jose, CA
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