Tax Rate & Levy

The City of Mountain View imposes a real property transfer tax (commonly known as a transfer tax) on the sale or conveyance of land or real property when the total consideration exceeds one hundred dollars ($100.00).

As of December 20, 2024, the City applies a two-tiered tax structure based on the value of the property transferred:

• For transfers valued at $6,000,000.00 or less:
  The tax rate is $1.65 for every $500, or fraction thereof, of the total consideration.
• For transfers valued over $6,000,000.00:
  The tax rate increases to $15.00 for every $1,000, or fraction thereof, of the total consideration.

This new tiered structure was approved by Mountain View voters through Measure G on November 5, 2024, with over 72% voting in favor. Measure G introduced the higher rate for high-value transactions to enhance funding for community services and infrastructure. The Mountain View City Council certified the election results on December 10, 2024, and the ordinance became effective December 20, 2024.

Example

1. Value of consideration = $3,000,000

   Tax calculation:

   $3,000,000 / $500 = 6,000

   Tax = 6,000 x $1.65 = $9,900

2. Value of consideration = $6,000,001

Tax calculation:

$6,000,001 / $1,000 = 6,000.001. Rounded up = 6,001

Tax = 6,001 x $15 = $90,015

The complete details of the tax are contained in Chapter 29 Article V of the Mountain View City Code.

Refunds & Exemptions

The City of Mountain View contracts with the County to handle all real property conveyance taxes. Please submit all documents to the Santa Clara County Recorder's Office to process deed recordings.

In the event that you disagree with the County's assessment and believe your real property transfer should have been exempt from taxes, please complete and forward the Real Property Transfer Tax Refund form to the address below. The form details the conditions under which a request for refund may be made and the documentation required.

Mail completed form to:

City of Mountain View
Attn: Budget Section
Finance & Administrative Services Department
500 Castro Street, P.O. Box 7540
Mountain View, CA 94039-7540

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