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Documentary Transfer Tax on Leases

Date: 10月 9, 2015



Documentary Transfer Tax on Leases

Revenue and Taxation Code section 11911 requires Documentary Transfer Tax (DTT) be paid on Leases (i.e. Lease Agreements/Memorandums/Amendments/ Assignments) of 35 years or more, which includes the option renewal years (per case law Gottschalk vs. County of Merced).

For Example:
  • 30 year lease with 10 year option renewals (40 years) would be required to pay DTT
  • 20 year lease with 10 year option renewal (30 years) would not be required to pay DTT

Effective November 9, 2015 the Los Angeles County Registrar-Recorder/County Clerk's Office will reject documents failing to comply with this legal requirement.

This requirement has been made in accordance with Revenue and Taxation Code 11911 and case law (Thrifty, Gottschalk and McDonald's).

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