Documentary Transfer Tax (DTT) Collections on Unrecorded Transactions

Overview
The Alameda County Clerk-Recorder enforces collection of the Documentary Transfer Tax on legal entity transfers where no document is recorded, but which result in a greater than 50% interest in control of the legal entity being transferred.

The collection is made pursuant Chapter 2.04 of the Alameda County Ordinance Code and California Revenue and Taxation Code § 11911 and 11925. The collection is consistent with case law which holds that the Documentary Transfer Tax applies not just to recorded documents but to any qualifying transfer of legal beneficial ownership as defined in California Revenue and Taxation Code § 64(c)(1).

The Assessor and Clerk-Recorder will continue to identify and send notices for properties where a change of ownership occurred that transferred a greater than 50% controlling interest in the legal entity, thereby creating a liability for the Documentary Transfer Tax.

Payments/Exemptions
Payment on changes in legal entity control is due and payable as of the date the change in ownership/control occurred.

To submit payment or claim an exemption, taxpayers need to complete the Declaration of Documentary Transfer Tax and return with payment or supporting documents to:

Alameda County Clerk-Recorder's Office
Attn: Consolidated Accounting
1106 Madison Street
Oakland, CA 94607