Clerk-Recorder Division
925.335.7900
925.335.7926 fax
TRANSFER TAX EXEMPTIONS UNDER
THE REVENUE & TAXATION CODE
Following is a list of real estate transactions that are exempt under Contra Costa County Ordinance and Sections
11911-11930 of the Revenue and Taxation (R&T) Code.
When claiming exemption from documentary transfer tax, a statement referencing the R&T code section and
appropriate wording as shown below must appear on the face of all documents to be recorded.
Additional verification may be required to demonstrate a specific exemption applies to the transaction. Please
contact the Recorder’s Office at (925) 335-7910 if you have any further questions.
R&T Reason For Exemption Applicable Situations or Conditions
Code With Required Wording
11911 Liens and encumbrances equal or exceed When the value of the liens outstanding
the value of the property. equals or exceeds the value of the
property.
11911 Value or consideration is less than $100. The property being transferred has a
Fair market value of less than $100.
11911 Agent to principal, funds of the grantee Only applicable when two deeds are
used to purchase the property. recorded concurrently.
11911 Lease of less than 35 years. Leasehold interest with a term,
including options, of less than 35 years.
11921 Instrument securing a debt for collateral Used on Assignments of Lease and/or
purposes only. Rents for collateral purposes only. Not
valid on deeds.
11922 Governmental agency acquiring title. Includes foreclosing beneficiary to
FHLMC or FNMA.
11923 Conveyance under bankruptcy Federal Approved in court proceeding.
Case No. _____________.
11923 Court ordered conveyance not pursuant to Approved in court proceeding.
a sale Court Case No. _____________.
Contra Costa County
Office of the Recorder
555 Escobar Street
Martinez, CA 94553
R&T Reason For Exemption Applicable Situations or Conditions
Code With Required Wording
11923 Reorganization/adjustments plan Approved in court proceeding.
Federal Case No. ____________.
11924 Transfer by order of the Securities and Approved in court proceeding.
Exchange Commission Case No. ___________.
11925 Proportional interest remains the same. Transfers between individual(s) and
legal entity(ies) in which proportional
interest remains the same.
11926 Trustees Deed Upon Sale or Deed in Lieu of A special tax statement is required to
Foreclosure. The grantee was/was not the determine if any value exists. The tax
foreclosing beneficiary. The amount of exemption is for the value of the lien
consideration paid by grantee is $_______. and does not include any equity of value
The amount of debt with interest is $______.
11927 Dissolution of marriage Transfer between spouses caused by or
in anticipation of a divorce.
11928 Grantor is a non-federal government agency Only applies when the purchaser
immediately reconveys the realty to the
exempt agency. The two deeds must be
concurrent.
11929 Grantor is a non-federal government agency; Does not apply to individuals or private
Grantee is a non-profit corporation. entity(ies) granting to a non-profit
corporation.
11930 Transfer into or out of a trust Interests transferred outright to, or in
trust for the benefit of any person or
entity.
11930 Inter vivos gift Bona fide gift (IRS gift tax may apply)
11930 Transfer by reason of death Death of property owner where interest
Is transferred outright.
