San Rafael · November 3, 2026 ballot
San Rafael transfer tax & Measure W
Measure W, the San Rafael Essential Services Protection Measure, asks San Rafael voters whether to increase the city's existing real property transfer tax from 0.2% to 1%.
This is a one-time tax connected to the transfer of real property. It is separate from annual property taxes.
Rate comparison
What changes in the city transfer-tax rate
Measure W would raise the city rate by 0.8 percentage points, making the proposed rate five times the current city rate.
Transaction examples
What the city tax looks like at several sale prices
These examples compare the current San Rafael city transfer tax with the proposed Measure W rate. They do not include Marin County's separate documentary transfer tax or other transaction costs.
Transaction responsibility
Who pays the transfer tax?
The tax can be paid by the seller, the buyer, or shared between them depending on the parties' agreement.
The amount of the tax is determined by the applicable rate. Which party ultimately bears that cost is a transaction term that can be allocated by agreement.
City estimate
Estimated annual city revenue
San Rafael currently estimates that the city transfer tax generates about $1.5 million annually. The city's estimate for the 1% rate is approximately $7.5 million annually in total revenue.
City estimate: approximately $6 million in additional annual revenue above the amount generated by the existing tax.
How the revenue works
Measure W is a general tax
Revenue from the transfer tax goes into San Rafael's general fund. The ballot identifies several examples of city services, but the tax is not legally restricted to only those categories.
These are examples identified in the ballot material. Because Measure W is a general tax, they should not be read as a fixed allocation of the revenue.
Oversight
If approved, revenue would be reviewed by San Rafael's Voter-Approved Tax Oversight Committee.
Audit
The ordinance subjects proceeds to the city's generally applicable independent annual audit procedures.
Public reporting
The ballot language includes annual audits and public spending disclosure.
Separate tax layer
Marin County also collects documentary transfer tax
County rate
Marin County currently lists its documentary transfer tax at $0.55 per $500, or fraction thereof, of the applicable taxable value.
That county tax is separate from San Rafael's city transfer tax. The examples above show only the city portion so the effect of Measure W remains clear.
What the vote changes
The two outcomes
City rate becomes 1%
The San Rafael city transfer-tax rate would become $10 per $1,000 of consideration.
The ordinance would take effect ten days after the City Council certifies the election result.
Current city rate remains
The existing San Rafael city transfer-tax rate would remain 0.2%, or $2 per $1,000.
Timing
Measure W timeline
0.2% city transfer tax.
San Rafael voters decide Measure W.
Ten days after the City Council certifies the result.
Quick reference
Measure W questions
Is this an annual property tax?
No. The San Rafael real property transfer tax is a one-time tax connected with a transfer of real property.
What is the current city rate?
0.2%, equal to $2 for each $1,000 or fractional part of $1,000 of consideration.
What rate does Measure W propose?
1%, equal to $10 for each $1,000 or fractional part of $1,000.
Who pays it?
The buyer, seller or both may pay the tax depending on their agreement.
Does Measure W expire automatically?
No scheduled sunset is included. The official analysis says the measure would remain in effect unless and until voters decide to change it.
Is the Marin County documentary transfer tax separate?
Yes. Marin County collects its own documentary transfer tax in addition to San Rafael's city transfer tax.
Sellers
Include transfer tax in the seller-net conversation
Because responsibility can be allocated by agreement, transfer tax belongs in the full transaction analysis rather than being assumed from the sale price alone.
Buyers
Treat it as a transaction term
Buyers evaluating a San Rafael purchase should understand both the applicable tax and how responsibility for that tax is addressed in the transaction.
Sources
Official information used for this page
Measure facts, ballot language, revenue estimates, implementation timing and oversight information are drawn from Marin County Elections' official November 3, 2026 Measure W materials and the measure's full ordinance text.
Current county and San Rafael transfer-tax rates were also checked against the Marin County Assessor-Recorder-County Clerk fee schedule.
Last reviewed: October 7, 2026. Election and tax information can change. Escrow, title, tax and legal professionals should confirm the amounts and obligations applicable to a specific transaction.
Thorne Home Team · Naomi Thorne, CalRE #01988116 · Katherine Thorne, CalRE #01988117 · Coldwell Banker Realty
