Form ACR 521, the Documentary Transfer Tax (DTT) Affidavit, is the Riverside County Assessor-County Clerk-Recorder form on which a person declares the documentary transfer tax for a transaction or states the reason the transaction is exempt. It is one of the Riverside County property tax-related forms published by the Recorder, and it is signed under penalty of perjury. On FillingPDF you can fill out the form online and download or print the completed PDF; the original PDF is published by the county at rivcoacr.org.
Last updated
What is ACR 521?
Form ACR 521, the Documentary Transfer Tax (DTT) Affidavit, is a statement made under penalty of perjury, issued by the Riverside County Assessor-County Clerk-Recorder, in which the affiant declares the documentary transfer tax for a property transaction or identifies the legal reason the transaction is exempt.
The form is built in four parts. At the top you give the Assessor's Parcel No. and the property address, and declare the documentary transfer tax for the transaction in dollars. Next comes the exemption block, headed "I claim that this transaction is exempt from documentary transfer tax because", with twelve numbered grounds to check or explain. Below it, a section headed Change in Legal Entity Controlling Interest and the Computation Information block, stated as of the date of conveyance, show how the tax is figured. The last part is the declaration, with the date, place of signing, signature and contact details of the affiant.
The form carries a warning: any person who makes a material misrepresentation of fact to avoid all or part of the documentary transfer tax is guilty of a misdemeanor under Section 5 of Ordinance 516 of the County of Riverside and is subject to prosecution. The exemption grounds come from the California Revenue and Taxation Code, except items 9 and 10, which come from Riverside County Ordinance 516.
The form notes that it is subject to the California Public Records Act (Government Code 7920.000 et. seq.). A box at the bottom is reserved for the Recorder's use, to affix the PCOR label.
Who needs to file ACR 521?
The person who signs the affidavit, called the affiant on the form, uses Form ACR 521 to declare the documentary transfer tax for a transaction involving real property or to claim that the transaction is exempt. The form has a line for the affiant's firm, if applicable.
If you claim an exemption, the form requires you to identify the reason. Check one of these grounds, or use "Other" with an explanation and the legal authority:
- 1. Section 11911: consideration or value at or below the limit printed on the form, with no additional consideration to the grantor.
- 2. Section 11930: transfer to or from a revocable living trust.
- 3. Section 11921: conveyance given to secure a debt.
- 4. Section 11922: conveyance to a governmental entity or political subdivision.
- 5. Section 11925: transfer that does not change proportional interests.
- 6. Section 11926: conveyance to the foreclosing beneficiary, when the consideration does not exceed the unpaid debt.
- 7. Section 11927: dissolution of marriage or legal separation. A spouse must sign a written recital, and this form may be used for that purpose.
- 8. Section 11930: inter vivos gift or transfer by death.
- 9. Section 8: easement that is not perpetual, permanent, or for life.
- 10. Section 9: lease for a term of less than 35 years, including written options.
- 11. Section 11930.5: tribal land return transaction.
- 12. Other.
For gifts, the form warns that certain gifts above the annual Federal gift tax exemption may trigger a Federal Gift Tax, and that the donor may have to file Form 709 (Federal Gift Tax Return) with the IRS.
When to file ACR 521
Complete Form ACR 521 for the conveyance it describes: the computation section is stated as of the date of conveyance, and the declaration is dated on the line "Executed this ___ day of _, 20 at ___". The form prints no separate due date or filing window, so contact the Recorder's office at (951) 486-7000 to confirm when it must be delivered for your transaction. Because the revision printed on the form is ACR 521 (Rev. 09/2026), check that you are using the current version from the county before you sign.
How to fill out ACR 521
Enter the parcel number and address
At the top, enter the Assessor's Parcel No. and the property address for the transaction.
Declare the documentary transfer tax
Complete the line "I declare that the documentary transfer tax for this transaction is: $" with the tax for the transaction. If the transaction is exempt, identify the reason in the next block.
Claim an exemption if one applies
Under "I claim that this transaction is exempt from documentary transfer tax because", check one of items 1 through 11, or use item 12, Other, and include the explanation and legal authority.
Review the legal entity control line
Look at the line headed Change in Legal Entity Controlling Interest and complete it if it applies to your transaction.
Enter the fair market value
In the Computation Information block, enter the Fair Market Value of Real Property as of the date of conveyance, and mark YES or NO to show whether the value was obtained by appraisal.
Subtract encumbrances and liens
On the LESS line, enter the encumbrances or liens transferring with the real property, such as loans assumed; the form refers to RTC 11911 (a).
Complete the tax computation
Enter the amount the tax is based on and the resulting transfer tax, using the rate printed on the form.
Date the declaration
Under the penalty of perjury statement, enter the day, month and year of execution (20__), and the city and state where you sign.
Sign and add the affiant's details
Sign as affiant, then enter the printed name, the name of the firm if applicable, the address including city, state and ZIP code, and a telephone number with area code.
Review and download the completed PDF
Check every entry and leave the "For Recorder's Use: Affix PCOR Label Here" area empty. Download or print the completed PDF from FillingPDF, then deliver it as described under How to submit.
How to submit ACR 521
The form prints no filing channel of its own. Its letterhead, for the Recorder at the County of Riverside Assessor-County Clerk-Recorder, lists these contact details:
- Mailing address: P.O. Box 751, Riverside, CA 92502-0751
- Telephone: (951) 486-7000
- Website: www.rivcoacr.org
The bottom of the form is marked For Recorder's Use: Affix PCOR Label Here; leave that area for the office. Because the form does not say whether it is delivered by mail, in person or with other documents, call the Recorder before sending it. The form states that it is subject to the California Public Records Act (Government Code 7920.000 et. seq.), and that information on it may be given to governmental agencies, including the Internal Revenue Service. FillingPDF lets you fill out and download the PDF; submission follows the Recorder's channels.
Common mistakes to avoid
- Claiming an exemption without identifying the reason; the form says the reason must be identified, by checking one ground or explaining in "Other".
- Checking several exemption boxes; the form says to check one or explain in "Other".
- Using "Other" (item 12) without an explanation and the legal authority the form asks you to include.
- Claiming the dissolution-of-marriage or legal separation exemption (item 7) without a written recital signed by a spouse.
- Making a material misrepresentation to avoid all or part of the tax; the form warns this is a misdemeanor under Section 5 of Ordinance 516.
- Leaving out the encumbrances or liens transferring with the real property, such as loans assumed, on the LESS line of the computation block.
- Submitting the affidavit unsigned or without the execution date and place, when it is a declaration under penalty of perjury.
- Writing in the area reserved for the Recorder, where the PCOR label is affixed.
Frequently asked questions
What is Form ACR 521, the Documentary Transfer Tax Affidavit?
Form ACR 521 is the Riverside County Assessor-County Clerk-Recorder affidavit on which a person declares the documentary transfer tax for a transaction or identifies the reason it is exempt. It is signed under penalty of perjury and includes a computation block stated as of the date of conveyance.
Do I have to claim an exemption on the DTT Affidavit?
No. The exemption block applies only if the transaction is exempt. In that case the form requires you to identify the reason: check one of the listed grounds, or explain in "Other" and include the legal authority. Otherwise you declare the tax in dollars and complete the computation.
Is a gift or a transfer by death exempt on ACR 521?
Item 8 lists Section 11930: the conveyance is an inter vivos gift or a transfer by death. The form also warns that some gifts above the annual Federal gift tax exemption may trigger Federal Gift Tax, and the donor may have to file Form 709 with the IRS.
What do I need to claim the divorce or legal separation exemption?
Item 7, Section 11927, covers a conveyance related to a dissolution of marriage or legal separation. A spouse must sign a written recital to claim it, and the form states that ACR 521 may be used for that purpose.
What happens if I misstate facts on the affidavit?
The form warns that any material misrepresentation of fact made to avoid all or part of the documentary transfer tax is a misdemeanor under Section 5 of Ordinance 516 of the County of Riverside, and the person is subject to prosecution. The declaration is made under penalty of perjury.
Where do I send Form ACR 521?
The form prints no submission instructions. Its letterhead lists the Recorder at P.O. Box 751, Riverside, CA 92502-0751, telephone (951) 486-7000 and website www.rivcoacr.org. Call the office to confirm how and where to deliver the completed affidavit.
Who signs the Documentary Transfer Tax Affidavit?
The affiant signs and dates the declaration, then prints their name, the firm name if applicable, an address with city, state and ZIP code, and a telephone number with area code. The form does not describe any other signer.
Can I fill out the DTT Affidavit online on FillingPDF?
Yes. You can fill out the ACR 521 PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the affidavit; you deliver it through the Recorder's channels.
Ready to fill out ACR 521?
Fill out ACR 521 now