The following is a list of real estate transactions that are exempt from the Documentary Transfer Tax under Los Angeles County’s amended Ordinance and State Revenue and Taxation Code Section 11902, et seq. A statement as shown below must appear on the face of all documents to be recorded that are exempt from the tax. Please contact the Recorder’s Office staff at (562)462-2125 if you have any further questions.
1. Conveyances Confirming Title in Grantee “This conveyance confirms title to the grantee(s) who continue to hold the same interest acquired on Date _________________, Document No. wherein $________ Documentary Transfer was paid, R & T 1911.”
2. Conveyances in Dissolution of Marriage “This conveyance is in dissolution of marriage by one spouse to the other, R & T 11927.”
3. Conveyances to Secure a Debt “This conveyance is to secure a debt, R & T 11921.”
4. Reconveyances Upon Satisfaction of a Debt “This is a reconveyance of realty upon satisfaction of a debt, R & T 11921.”
5. Conveyances Transferring Interests Into or out of a Living Trust “This conveyance transfers an interest into or out of a Living Trust, R & T 11930.”
6. Conveyances Changing Manner in Which Title is Held “This conveyance changes the manner in which title is held, grantor(s) and grantee(s) remain the same and continue to hold the same proportionate interest, R & T 11911.”
7. Court Ordered Conveyances Not Pursuant to Sale “This is a court-ordered conveyance or decree that is not pursuant to sale, R & T 11911.”
8. Conveyances Given For No Value “This is a bonafide gift and the grantor received nothing in return, R & T 11911.”
9. Conveyances to Establish Sole and Separate Property of a Spouse “This conveyance establishes sole and separate property of a spouse, R & T 11911.”
10. Conveyances to Confirm a Community Property Interest when property was purchased with Community Property Funds “This conveyance confirms a community property interest, which was purchased with Community Property Funds, R & T 11911.”
- Conveyances to Confirm a Change of Name “This conveyance confirms a change of name, and the grantor and grantee are the same party, R & T 11911.”
- Conveyance of An Easement or Oil and Gas Lease Where the Consideration and Value is Less Than $100 “This is a conveyance of an easement (Oil and Gas Lease) and the consideration and value is less than $100, R & T 11911.”
13. Conveyances Where the Liens and Encumbrances Are Equal or More Than the Value of Property, and No Further Consideration is Given “The value of the property in this conveyance, exclusive of liens and encumbrances is $100 or less, and there is no additional consideration received by the grantor, R & T 11911.”
14. Conveyances From a Trustee Under a Land Contract at the Consummation of the Contract “This is a conveyance of equitable title from a trustee, under a land contract, to the vendee at the consummation of the contract, R & T 11911.”
15. Conveyances From Individual(s)/Legal Entity(ies) to Individual(s)/Legal Entity(ies) Where the Grantors and Grantees Are Comprised of the Same Parties, and Parties Continue to Hold the Same Proportionate Interest. (Exception: Dissolution of a Partnership. R & T 11925 (b)) “The grantors and the grantees in this conveyance are comprised of the same parties who continue to hold the same proportionate interest in the property, R & T 11923 (d)