The fees, forms and wording the San Francisco County recorder publishes for a deed into a revocable living trust, quoted from the county.
“Per document title where all pages measure 8.5”x11” (GC 27361, 27397, 27361.4) $14.00* ... Per additional 8.5”x11” page (GC 27361) $3.00”
County source
“Additional $75.00 fee will be charged per parcel (APN), per document title at the time of recording/filing any real estate instrument, paper or notice except those expressly exempted. Fee shall not exceed $225 per transaction”
County source
“are subject to the State-mandated Building Homes and Jobs Act (SB2) fee of up to an additional $225, in accordance with the legislative amendment of Government Code §27388.1, unless an exemption is claimed.”
County source
“Some documents, such as a deed that transfers property, will trigger transfer tax. When you record such documents, you will also need to fill out a transfer tax affidavit and preliminary change of ownership form.”
County source
“An additional $20.00 fee is charged when a transfer document is presented without a PCOR (R&T 480.3b)”
County source
“Transfers between an individual and their own trust ... File a Transfer Tax Affidavit and Preliminary Change in Ownership form to claim the exemption. ... Revocable trust with grantor's name: no additional documents are required if the trust is a revocable trust and includes your name.”
County source
Yes, $75 per parcel, unless the deed is exempt and the exemption is declared on it. For a home you live in, the exemption that can apply is Gov. Code 27388.1(a)(2)(B), a transfer of real property that is a residential dwelling to an owner-occupier. The statute does not define 'owner-occupier,' so whether a deed into your own trust qualifies is decided when the deed is prepared.
Change in ownership exclusion for trusts, Revenue and Taxation Code section 62(d)
"Any transfer by the trustor, or by the trustor’s spouse or registered domestic partner, or by both, into a trust for so long as" ... "(1) the transferor is the present beneficiary of the trust, or (2) the trust is revocable". Section 62 opens with: "Change in ownership shall not include:"
Official text
Property Tax Rule 462.160, subdivision (b)(2)
“(b) EXCEPTIONS. The following transfers do not constitute changes in ownership:” ... “(2) Revocable Trusts. The transfer of real property or an ownership interest in a legal entity holding an interest in real property by the trustor to a trust which is revocable by the trustor. However, a change in ownership does occur at the time the revocable trust becomes irrevocable unless the trustor-transferor remains or becomes the sole present beneficiary or unless otherwise excluded from change in ownership.”
Official text
Preliminary Change of Ownership Report, Revenue and Taxation Code section 480.3(b)
"If a document evidencing a change in ownership is presented to the recorder for recordation without the concurrent filing of a preliminary change in ownership report, the recorder may charge an additional recording fee of twenty dollars ($20)."
Official text
All California counties · Estate planning with The Flaig Law Firm
Quoted from San Francisco County and California government sources, checked November 1, 2026. Legal information, not legal advice for a specific property. The Flaig Law Firm, APC, Donald W. Flaig, Esq., 5707 Corsa Avenue, Suite 104, Westlake Village, CA 91362.
The Flaig Law Firm prepares the deed that moves your home into your living trust, with the transfer tax statement, the SB2 declaration and the PCOR, and records it with the recorder in the county where your home sits.
