A California quitclaim deed has to be signed by the person giving up the interest, acknowledged before a notary, and recorded with the county recorder along with a Preliminary Change of Ownership Report. The base documentary transfer tax is 55 cents per $500 of value, and many family transfers are exempt. The bigger cost is usually not the recording. It is whether the transfer triggers a property tax reassessment.
That is the California difference. In most states a quitclaim is a paperwork question. In California it is a property tax question first, because of Proposition 13 and Proposition 19.
For the basics that apply everywhere, see what a quitclaim deed is. This page covers the California rules.
Grant deed or quitclaim: which one California uses
California sales almost always use a grant deed, not a warranty deed and not a quitclaim. A grant deed carries two implied promises: the seller has not already conveyed the property to someone else, and has not put undisclosed liens on it. A title insurance policy does the rest of the work.
A quitclaim deed carries no promises. It releases whatever interest the signer has, which may be nothing. In California it is the normal tool for:
- Adding or removing a spouse, or dividing property in a divorce
- Transfers between family members where no money changes hands
- Moving property into or out of your own trust or LLC
- Clearing a possible claim off the title, such as an ex-spouse or an heir signing away any interest
If a stranger is paying you for the land, expect a grant deed and a title policy. More on the tradeoffs in quitclaim deed vs warranty deed.
What has to be on the deed
County recorders will not give legal advice, but they will reject a deed that is missing the basics. Generally a California deed needs:
- The grantor's signature, acknowledged before a notary public. California does not require witnesses.
- The names of grantor and grantee, and how the grantee is taking title.
- A full legal description and the assessor's parcel number.
- A return name and address, and an address where tax bills should be mailed.
- A documentary transfer tax declaration on the face of the deed, showing either the tax due or the reason it is exempt.
Formatting rules such as margins and page size are set by state law but checked by each county. Look at your county recorder's checklist before you print.
The PCOR
California requires the new owner to complete a Preliminary Change of Ownership Report, the PCOR, and hand it in with the deed. It goes to the county assessor, who uses it to decide whether the transfer is a change in ownership that triggers reassessment.
It is not optional in practice. Under the Revenue and Taxation Code, if a deed is recorded without a PCOR the recorder may charge an extra $20, and the assessor will then mail a longer Change in Ownership Statement. Ignoring that statement can bring a penalty, which the Board of Equalization describes as up to 10 percent of the tax on the new value, with dollar caps.
The PCOR is also where you claim most reassessment exclusions. Fill it in carefully. A wrong box here is how a simple family transfer turns into a higher tax bill.
Documentary transfer tax
The state allows every county to charge documentary transfer tax at 55 cents per $500 of consideration or value, or fraction of $500, when the amount is over $100. That works out to $1.10 per $1,000.
Three things change the number:
- Cities can add to it. A general-law city may charge half the county rate, credited against the county tax. Charter cities set their own rates, and several large ones, including Los Angeles, San Francisco and Oakland, charge far more than the base rate. Check the city as well as the county.
- Liens that stay on the property are excluded. The tax is on value net of any lien or encumbrance remaining at the time of sale.
- Many quitclaims are exempt. No tax is due where nothing of value is paid.
| Transfer | Transfer tax at base county rate |
|---|---|
| Sale of land for $50,000 | $55.00 |
| Sale of land for $200,000 | $220.00 |
| Gift to a family member, nothing paid | Exempt, with the reason stated on the deed |
| Between spouses as part of a divorce | Exempt |
| Into your own LLC or trust, same ownership shares | Exempt |
The exemption has to be written on the deed with the code section. County recorders publish lists of the accepted wording. Use the county's list, not a guess.
Recording fees and the SB 2 fee
You record with the county recorder (in many counties the Clerk-Recorder or Assessor-Recorder) where the land is located.
Fees are built from a base amount plus add-ons, and they vary by county. Los Angeles County, for example, lists a base of $15 for the first page and $3 for each additional page, plus small fraud-prevention and other program fees.
The add-on that matters is the Building Homes and Jobs Act fee, known as SB 2: $75 per instrument, per parcel, capped at $225 per transaction. It has two exemptions relevant here:
- Transfers that are subject to documentary transfer tax
- Transfers of a residential dwelling to an owner-occupier
Read those again if you are deeding vacant land as a gift. A no-money quitclaim of a bare lot is exempt from transfer tax, which means it is not exempt from SB 2, and there is no dwelling to rely on. Expect the $75. Los Angeles County's own example puts a one-page quitclaim at roughly $109 to $119 all in. Your county will differ, so check its fee schedule.
Proposition 13 reassessment: the real cost
Under Proposition 13, California land is taxed on its value when it last changed ownership, with small annual increases. A parcel bought in 1985 is still taxed close to its 1985 price. A change in ownership resets that to today's market value.
A quitclaim deed is a change in ownership unless an exclusion applies. The main ones:
- Between spouses. Transfers between spouses, including adding a spouse to the deed, transfers at a spouse's death, and transfers in a divorce, are excluded. The Board of Equalization treats this as automatic, with no claim form.
- Into your own revocable trust. Excluded, since you still control the property.
- Same proportional interests. Moving property between co-owners or into an entity where everyone's share stays the same is excluded.
- Parent to child. This is the one that changed.
Parent-child transfers after Proposition 19
Before February 16, 2021, a parent could pass a home plus up to $1 million of assessed value in other real estate to children with no reassessment. Rental houses, vacant lots and ranch land all qualified.
Proposition 19 ended that. For transfers on or after February 16, 2021, the parent-child exclusion applies only to:
- A family home that was the parent's principal residence and becomes the child's principal residence, or
- A family farm.
For the family home, the child has to move in and file for the homeowners' exemption within one year. There is also a value cap. The exclusion covers the existing taxable value plus an inflation-adjusted amount, which the Board of Equalization sets at $1,044,586 for transfers between February 16, 2025 and February 15, 2027. Value above that is added to the assessment.
For vacant land the result is blunt: unless it qualifies as a family farm, a quitclaim from parent to child now triggers full reassessment. A lot that has been taxed on a decades-old value will be taxed on current market value the following year.
That does not make the transfer wrong. It means you should know the new tax bill before you record, and ask the county assessor if you are unsure. It also matters for heirs, because a transfer at death is treated the same way. See how to sell inherited land if the parcel came to you through an estate.
When you do not need to do this yourself
If the land is being sold, the escrow and title company prepare the deed, the PCOR and the tax declaration, and they record it. That applies whether you list with an agent or sell land in California directly to a cash buyer. You sign in front of a notary and that is your part.
A quitclaim you prepare yourself makes sense for a spouse, a trust, or a family member, when no money is involved and you have checked the reassessment result first. If the transfer is part of a split, our page on selling land in a divorce covers the sale side.
The bottom line
A California quitclaim deed needs a notarized signature, a transfer tax declaration, and a PCOR filed with it at the county recorder. Base transfer tax is 55 cents per $500, often exempt for family transfers, and the $75 SB 2 fee usually applies when the transfer tax does not.
The cost that matters is reassessment. Spouse-to-spouse transfers are safe. Parent-to-child transfers of anything other than a family home or family farm are not, since Proposition 19. Confirm with the county assessor or an attorney before recording, because a recorded deed cannot simply be taken back.
If you would rather sell the land than move it around the family, get a cash offer from us. It costs nothing, and escrow handles every document on this page.
This guide is general information, not legal advice. Deed, tax and recording rules change and differ by county, so confirm the details with your county recorder or an attorney before you sign or file anything.