Documentary Transfer Tax on a South Bay Sale: Which Cities Add Their Own, and Which Do Not

Published August 10, 2026

Los Angeles County's documentary transfer tax of $1.10 per $1,000 applies to every recorded sale in the South Bay. Redondo Beach layers an additional $2.20 per $1,000 on top. El Segundo, Manhattan Beach, Hermosa Beach, Torrance, and Hawthorne do not.

The short answer

Every sale in Los Angeles County owes the county documentary transfer tax of $1.10 per $1,000 of value, under Revenue and Taxation Code section 11911. Only five LA County cities layer a city tax on top, and Redondo Beach is the only one in Schofield's South Bay coverage area. El Segundo, Manhattan Beach, Hermosa Beach, Torrance, and Hawthorne add nothing.

Last verified: August 10, 2026

The county rate applies to every sale, no exceptions

Revenue and Taxation Code section 11911(a) sets the Los Angeles County documentary transfer tax at fifty five cents for each five hundred dollars of consideration or value, once the transaction exceeds one hundred dollars. That works out to $1.10 per $1,000. It applies to any deed, conveyance, or other document that transfers an interest in real property, and the county recorder collects it at the time the document is recorded, under the framework set out in Revenue and Taxation Code sections 11911 through 11933.

That county rate does not vary by city. A $900,000 sale in El Segundo and a $900,000 sale in Redondo Beach both owe the same $990 to the county. What varies is whether the city where the property sits adds a second tax on top of that county amount.

Only five cities in the whole county add one

The Los Angeles County Registrar-Recorder/County Clerk publishes the authoritative list, and as of this writing it names exactly five cities in the entire county that impose an additional documentary transfer tax beyond the standard county rate: Culver City, Los Angeles, Pomona, Redondo Beach, and Santa Monica. Every other incorporated city in Los Angeles County, including the rest of the South Bay, collects the county rate only.

That means the answer for a South Bay seller comes down to one question: is the property in Redondo Beach, or somewhere else. If it's somewhere else in Schofield's coverage area, the county rate is the entire transfer tax bill.

Redondo Beach is the one South Bay exception

Redondo Beach imposes its own city documentary transfer tax at $2.20 per $1,000 of value, recorded under city code 59 on the Registrar-Recorder's schedule. That amount is charged in addition to, not instead of, the county's $1.10 per $1,000. A sale inside Redondo Beach city limits owes both, for a combined $3.30 per $1,000 of value.

On a $1,200,000 Redondo Beach sale, that's $1,320 to the county plus $2,640 to the city, for a total documentary transfer tax of $3,960. The identical $1,200,000 sale in Torrance, three miles away, owes $1,320 total and nothing more.

The South Bay rate table

| City | County rate | Added city rate | Combined rate (per $1,000) | Status |

|---|---|---|---|---|

| El Segundo | $1.10 per $1,000 | None | $1.10 | Confirmed, no city transfer tax |

| Manhattan Beach | $1.10 per $1,000 | None | $1.10 | Confirmed, no city transfer tax |

| Hermosa Beach | $1.10 per $1,000 | None | $1.10 | Confirmed, no city transfer tax |

| Redondo Beach | $1.10 per $1,000 | $2.20 per $1,000 | $3.30 | Confirmed, city rate applies |

| Torrance | $1.10 per $1,000 | None | $1.10 | Confirmed, no city transfer tax |

| Hawthorne | $1.10 per $1,000 | None | $1.10 | Confirmed, no city transfer tax |

The county base rate of $1.10 per $1,000 applies in every row. It is only the right-hand column that changes.

Why some cities without a table entry still have a transfer tax chapter in their code

A seller who reads the actual municipal code for El Segundo, Manhattan Beach, or Hermosa Beach will find a real property transfer tax chapter sitting there in Title 8 or Title 3 of the code. That chapter is not a mistake and it is not dormant in the sense of being unenforceable. It is the standard enabling ordinance that lets a city collect a documentary transfer tax under Revenue and Taxation Code section 11911 alongside the county, with a credit mechanism against the county tax so the two don't stack unless a city separately raises its own rate above the standard offset. What distinguishes Redondo Beach, along with Los Angeles, Santa Monica, Culver City, and Pomona, is that voters in those five cities approved a higher city rate that goes beyond that standard offset, which is why the county's own rate table singles them out as the only cities with anything to add. The other South Bay cities have the enabling chapter on the books but have not raised their rate, so in practice a seller there pays the county rate and nothing more.

Who actually pays it, and when it's due

Custom in Los Angeles County typically has the seller pay the documentary transfer tax, though this is set by the purchase contract, not by the taxing statute itself, and can be negotiated either way. The tax is calculated by the escrow or title company preparing the deed and is paid at the time the deed is recorded, which usually happens at the close of escrow.

FAQ

Does the documentary transfer tax apply if there's no cash sale, like a transfer to an LLC I own?

Revenue and Taxation Code section 11911 taxes the value of the interest conveyed, and transfers between an individual and an entity they wholly control can qualify for an exemption from the tax, but that exemption has specific ownership and timing requirements. Confirm eligibility with your title company before assuming a transfer is exempt.

Is the transfer tax based on the sale price or the assessed value?

It is based on the consideration paid or the fair market value of the interest transferred, exclusive of any loan balance that remains on the property after the sale, not the county assessor's assessed value.

If I sell a rental in Redondo Beach, do I pay both the county and the city tax, or does one offset the other?

Both apply and are added together for a combined $3.30 per $1,000. Redondo Beach's rate is not a credit against the county tax; it is a separate city tax on top of it.

Could El Segundo, Torrance, or Hawthorne add a city rate in the future?

Any of them could, since they already have the enabling ordinance structure in their municipal code and would only need a vote to raise the rate. Nothing on the record as of this writing indicates a pending change in any of the five South Bay cities listed as "none" above.

Does this transfer tax apply to a lease instead of a sale?

No. It applies to documents that convey an interest in real property, meaning a sale, gift, or similar transfer of title. A standard lease is not subject to the documentary transfer tax.

Where does the transfer tax show up in my closing statement?

It appears as a line item, usually labeled "county transfer tax" and, where applicable, "city transfer tax," on the settlement statement your escrow or title company prepares before closing.

This is general information, not tax advice. Confirm the current rate for your specific address and the allocation of who pays it with a CPA or your title officer before you sign a purchase agreement.

Topics: taxes, documentary transfer tax, closing costs, South Bay

Get a free management quote

Back to the Schofield Properties blog

Schofield Properties is a family run property management company at 323 Richmond St, El Segundo, CA 90245. We have managed the South Bay since 1972 and personally oversee about 186 doors today. Book a call to talk about your property.