The Kern County Recorder enforces collection of the Documentary Transfer Tax on legal entity transfers where no document is recorded, but which result in a greater than 50% interest in control of the legal entity being transferred.
The collection is made pursuant to Chapter 4.20 of the Kern County Code and California Revenue and Taxation Code § 11911 and 11925, and is consistent with case law which holds that the Documentary Transfer Tax applies not just to recorded documents but to any qualifying transfer of legal beneficial ownership as defined in RTC § 64(c)(1).
The Recorder will continue to identify and send notices for properties where a change of ownership occurred that transferred a greater than 50% controlling interest in the legal entity, thereby creating a liability for the DTT.
Payment is due and payable as of the date the change in ownership/control occurred.
To submit payment or claim an exemption, taxpayers need to complete the following Declaration of Documentary Transfer Tax and return with payment or supporting documents to:
Kern County Recorder
1530 Truxtun Avenue
Bakersfield, CA 93301