Tax Type
Recordation Tax
Description
Supplemental Deeds of Trust
Topic
Exemptions
Date Issued
02-13-1973
The recording tax imposed on a deed of trust which secures the amount due under a previously recorded deed of trust plus an additional amount from a new loan is based on the entire amount secured by the deed. The exemption for supplemental deeds of trust applies only where the sole purpose of the deed is to secure or better secure the debt secured by the original instrument.
Attorney General's Opinion