Escrow & TitleIntermediateCalifornia Exam

In California, the documentary transfer tax is calculated based on:

AThe appraised value of the property, under standard California escrow and title practice
BThe full value of the property or the equity transferred, at $1.10 per $1,000Correct
CThe loan amount only, as typically handled by an escrow officer
DThe net profit from the sale, consistent with standard title insurance practice

Why The full value of the property or the equity transferred, at $1.10 per $1,000 Is Correct

Answer B: The full value of the property or the equity transferred, at $1.10 per $1,000

California's documentary transfer tax (Revenue and Taxation Code Section 11911) is imposed at a rate of $1.10 per $1,000 (or fraction thereof) of value transferred.

Exam Tip: Escrow & Title

Escrow questions test the neutral third-party role and the sequence of closing events. Remember that the escrow agent acts as a dual agent for both buyer and seller and cannot advocate for either side.

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