Every layer that applies to a San Jose sale, added up.
Verified September 21, 2026 · city ordinance and state source checked
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Who pays in San Jose
California law does not assign it. In Southern California the seller usually pays; in the Bay Area it is often split.
What catches people out
The Measure E threshold rose to $2.3 million on July 1, 2025 and is adjusted for inflation. Below that line you pay only the base $1.65 per $500 plus the county tax.
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Sources
Santa Clara County Clerk-Recorder, Measure E “Effective July 1, 2025 ... when the value of the consideration exceeds $2,300,000 ... a transfer of real property where the value of consideration is $11,000,000 would be taxed at a rate of 1.5% on the entire $11,000,000.”