Removes the partial foreclosure exemption except for qualifying smaller residential purchases, conversions and community banks.
Measure FF · Oakland · Nov 3, 2026
Transfer tax on foreclosures
Official title: Real Property Transfer Tax Amendment
Extends transfer taxation to many foreclosed commercial and residential transactions, retaining specified exemptions.
At a glance
Tax change- Does it raise taxes?
- Yes, for some. Applies the existing transfer tax (1%–2.5%) to many foreclosure sales; the city estimates $4–13 million a year.
- Estimated cost or revenue
- City estimate reported by SPUR: $4 million–$13 million annually.
- Who pays
- Covered foreclosure property transactions; indirect costs may be passed along.
- Where the money goes
- City General Fund.
- How long
- Effective January 1, 2027; no sunset verified.
Worth knowing: Actual receipts depend on foreclosure transactions; estimate is attributed to SPUR’s report of the city estimate.
From the City of Oakland and the state’s fiscal analysis. Estimates are the state’s, not ours.
Your choice
Saved privately on this device.What your vote does
Retains existing foreclosure exemptions.
Facts remaining the same under either outcome have not been independently established.
How the money works
TypeTax change
Rate or thresholdExisting city tiered rates of 1%–2.5%; proposal changes exemptions.
Cost, who pays and where the money goes are in “At a glance” above.
What your guides say
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Why they disagree
Council supporters say it closes a loophole that benefits big banks and investors, may encourage lenders to work with struggling owners, and brings in millions a year.
Supporters (summary)Council President Kevin Jenkins and other opponents say it wasn’t vetted enough, its exemptions are vague, and it could have unintended effects.
Opponents (summary)Who’s funding it
We haven’t loaded campaign-finance filings for Measure FF yet. You can look them up directly:
Sources
- City of Oakland
November 2026 election · 2026 ballot measures or original recommendations
Checked Nov 1, 2026 - SPUR
Oakland Measure FF analysis · 2026 ballot measures or original recommendations
Checked Nov 1, 2026