SENATE BILL (SB) 2 - BUILDING AND JOB ACT
Effective January 1, 2018, in order to fund the State’s Affordable Housing & Jobs Act, (SB-2), Government Code section 27388.1 requires that documents accepted for recording at the Sierra County Recorder’s Office be charged an additional seventy-five dollars ($75) fee as follows:
“…a fee of seventy-five dollars ($75) shall be paid at the time of recording of every real estate instrument, paper, or notice required or permitted by law to be recorded, except those expressly exempted from payment of recording fees, per each single transaction per parcel of real property. The fee imposed by this section shall not exceed two hundred twenty-five dollars ($225)…”
Only an expressly limited number of statutory exemptions exist regarding the collection of this fee. When an exemption is applicable, a valid declaration of exemption must be placed on the face of each document prior to depositing with the Recorder, otherwise the fee will be assessed and collected. Following are samples of applicable statutory exemptions to be used on the first page of each document:
- A Documentary Transfer Tax (DTT) Declaration stating that the transfer is subject to payment of the DTT including the amount of DTT due and to be paid at the time of recording; and/or
- Exempt from fee per GC sec 27388.1(a)(2); recorded concurrently “in connection with” a transfer subject to the imposition of DTT; or
- Exempt from fee per GC sec 27388.1(a)(2); recorded concurrently “in connection with” a transfer of real property that is a residential dwelling to an owner-occupier; or
- Exempt from fee per GC sec 27388.1(a)(2); transfer of real property that is a residential dwelling to an owner-occupier; or
- Exempt from fee per GC sec 27388.1(a)(1); fee cap of $225 reached; or
- Exempt from fee per GC sec 27388.1(a)(1); not related to real property.
Failure to include a specified statutory exemption reason will result in the imposition of the $75 Building Homes and Jobs Act fee. Fees are collected on behalf of the State and are deposited with the State for funding of the State program. The County Recorder only collects the fee on behalf of the State.
ResponsibilitiesThe county recorder maintains and provides public access to a permanent archive of recorded documents. The recorder is responsible for examination and recording of all documents presented to this office that deal with establishing ownership of land in the county or as required by law.
Under California law, employees in the Recorder's Office are not allowed to give legal advice, cannot advise which forms are needed, nor advise how to fill them out.
Senate Bill 1050
Notaries Public: Verification of Identity Notice
For the updated wording and further information please visit:
Effective February 2012, recording fees have increased to $14 for the first page and $3 for each additional page of the same document. Copies of official records are a $1.00 per page.
- Basic Recording Requirements
- Real Property Recording Fees
- Recorder Forms
- Military Discharge Application
- Documentary Transfer Tax Index
- California Revenue and Taxation Code Exemptions
Real property records dating back to 1850 can be found alphabetically by names of parties identified on the documents. Records are open to the public during regular office hours.