Tax Imposed
San Diego Municipal Code § 37.0102
in effect§37.0102 Tax Imposed
There is hereby imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the City of San Diego shall be granted, assigned, transferred or otherwise conveyed to, or vested in, the purchaser or purchasers, or any other person or persons, by his or their direction, when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrances remaining thereon at the time of sale) exceeds One Hundred Dollars ($100), a tax at the rate of Twenty–Seven and One–Half Cents ($0.275) for each Five Hundred Dollars ($500) or fractional part thereof.
(“Tax Imposed” added 12–12–1967 by O–9727 N.S.)
(Editors note: Division 1 added 8–24–1988 for clarity.)
Source: City of San Diego Office of the City Clerk, San Diego Municipal Code and City Charter (docs.sandiego.gov PDFs)URL: https://docs.sandiego.gov/municode/MuniCodeChapter03/Ch03Art07Division01.pdf#page=1Fetched: 10/28/2026