California property carries a history that other states do not: a purchase-year assessed value under Proposition 13, a basis that may be a small fraction of current worth, and since Proposition 19 a much narrower parent-to-child exclusion. Add fire, insurance availability and local rent rules and you have the four things that decide most donations here. All 58 counties.
Federal tax rules are the same in every state. These three are set by California and by the county where the property sits.
California charges a county documentary transfer tax of $1.10 per $1,000, with additional city taxes in some cities. Who pays and how it applies to a gift with no consideration is confirmed when we prepare the deed. Where the tax falls on the grantee, it is ours.
Every California recording is accompanied by a preliminary change of ownership report, which is where any exclusion from reassessment is claimed. A gift to a charity is a change of ownership for the property given, so it is reassessed in the new owner’s hands. Proposition 19 is the more common worry, and it concerns the property a family keeps rather than the one it gives.
Deeds are recorded with the county recorder for the county where the property sits. You sign before a notary wherever you live, and we handle the filing.
Four situations the state produces more of than anywhere else.
Each links to the full guide for that type, including how a donation compares with selling.
California is several state-sized property markets sharing one set of rules.
Very low basis on long-held property, infill lots worth more than the houses on them, and local rent rules in most cities.
Inherited houses, small multifamily buildings under rent stabilization, and fire-affected hillside parcels.
Coastal zone limits, canyon lots and condos with capital assessments.
Farm ground where groundwater sustainability plans now limit pumping, and city housing where repairs outrun value.
Wildfire exposure, insurance availability and recreational parcels with access questions.
Subdivision lots sold decades ago, warehouse corridor industrial property and retirement housing.
Local guides for the cities California donors ask about most, covering the transfer taxes, rent rules and recording practices that apply in each one. Every other California city is covered by this page.
California charges a county documentary transfer tax of $1.10 per $1,000, with additional city taxes in some cities. Who pays and how it applies to a gift with no consideration is confirmed when we prepare the deed. Where the tax falls on the grantee, it is ours.
No. We prepare the deed in the form California requires for the county where the property sits, you sign before a notary where you live, and we record it with the county recorder.
The property given is reassessed in the charity’s hands, not yours. What families usually mean by this question is Proposition 19 and the parent-to-child exclusion on property they keep, which is a separate matter. See Proposition 19 and inherited property.
California has a state income tax, and how it treats a charitable contribution is set by California law rather than by us. Your federal deduction follows the usual IRS rules. Take the state question to your own advisor.
Often yes. A cleared, buildable lot in most California markets has real value even where the rebuild economics do not work for the owner. See donating wildfire-affected property.
We do not provide tax or legal advice. State and local transfer tax rules change; we confirm current requirements when we prepare each deed. Consult your own advisor.
The county and a parcel number are enough to start.
