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California bills · 2025-2026 Regular Session

California AB 736

Transfer taxes: limitation.

  1. Introduced
  2. In committee
  3. Passed House
  4. Passed Senate
  5. To Governor
  6. Became law

Sponsors

Cosponsors (3)

Summary

Official abstract published by the California legislature· summary

Existing law, the Documentary Transfer Tax Act, authorizes the imposition of a tax by a county or city and county, as provided, with respect to specified instruments that transfer specified interests in real property. This bill would, beginning January 1, 2027, prohibit a local jurisdiction, defined to include a city, including a charter city, county, or city and county, from collecting a transfer tax, as defined, levied on the sale or transfer of a real property interest conveyed if the combined transfer tax rate levied by the local jurisdiction exceeds 1.5% of the consideration paid for or value of the real property interest conveyed, except as otherwise provided. The bill would also prohibit a local jurisdiction from levying a transfer tax on the first sale of single-family housing property occurring within 5 years of one or more housing units on the real property being destroyed or made uninhabitable by a natural disaster, as defined. By imposing new duties upon local officials with respect to transfer taxes, this bill would impose a state-mandated local program. The bill would include findings that changes proposed by this bill address a matter of statewide concern rather than a municipal affair and, therefore, apply to all cities, including charter cities. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that, if the Commission on State Mandates determines that the bill contains costs mandated by the state, reimbursement for those costs shall be made pursuant to the statutory provisions noted above.

Text versions

Roll-call votes

State vote data last updated Oct 15, 2026, 8:04 PM.

DateVoteResultYour legislators
May 14, 2026
Senate		Do passpassSet your home in California to see
May 11, 2026
Senate		Placed on suspense filepassSet your home in California to see
Apr 21, 2026
Senate		Do pass, but first be re-referred to the Committee on [Appropriations]passSet your home in California to see
Jun 3, 2025
House		AB 736 Wicks Third Reading UrgencypassSet your home in California to see
May 23, 2025
House		Do pass.passSet your home in California to see
Apr 9, 2025
House		Do pass as amended and be re-referred to the Committee on [Appropriations]passSet your home in California to see

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