The SB2 Exemption Cover Page (form REC120) is a one-page sheet from the San Diego County Assessor/Recorder/County Clerk on which you declare why a document being recorded is exempt from the Senate Bill 2 (SB2) recording fee. It is a recording form, not a San Diego County property tax form, although two of its exemption lines refer to documentary transfer tax. The page is placed with the document before it is deposited with the Recorder and becomes part of that document. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the official PDF is published by the County.
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What is REC120?
The SB2 Exemption Cover Page (REC120) is the San Diego County Recorder/County Clerk form on which a person recording a document declares an exemption from the Senate Bill 2 (SB2) recording fee, citing Government Code section 27388.1.
The County's recording page explains the fee it relates to. An additional SB2 fee is paid when a real estate instrument, paper or notice that the law requires or permits to be recorded is recorded, per single transaction per parcel of real property, except for documents expressly exempt from recording fees. The fee is not imposed on a document recorded in connection with a transfer subject to documentary transfer tax, or in connection with a transfer of a residential dwelling to an owner-occupier. The form's own footer reads "Additional recording fee applies" for the page itself.
The County states that a declaration of valid exemption may be placed on the face of each document or on an SB2 Exemption Cover Page, which becomes part of the document. If no valid exemption is declared, the fee is assessed.
The form lists nine exemption lines: concurrent or earlier transfers subject to documentary transfer tax (lines 1 and 2), maximum fees already paid (lines 3 and 4), transfers to an owner-occupier (lines 5 and 6), documents executed or recorded by government bodies (line 7), documents not related to real property (line 8), and an open line for other reasons (line 9). For the fee amount, see the County's fee schedule.
Who needs to file REC120?
Anyone presenting a document for recording with the San Diego County Recorder/County Clerk who wants to declare an SB2 fee exemption on a separate cover page, rather than on the face of the document, uses this form. The County says the property must be located in San Diego County and the document must be authorized or required by law to be recorded.
The exemption lines on the form cover these situations:
- the document is recorded with a concurrent transfer, or a transfer recorded earlier, that is subject to documentary transfer tax;
- maximum fees were paid on the documents in the transaction, now or in earlier recordings;
- the document transfers a residential dwelling to an owner-occupier, or is recorded in connection with such a transfer;
- the document is executed or recorded by the federal government under the Uniform Federal Lien Registration Act, by the state, or by a county, municipality or other political subdivision of the state;
- the document is not related to real property;
- another reason, written on line 9.
You do not need the cover page if you place the declaration of exemption on the face of the document itself. If you claim no valid exemption, the County assesses the fee.
When to file REC120
Complete the SB2 Exemption Cover Page before you deposit the document with the Recorder, because the declaration must be in place prior to deposit; the form itself has no separate due date. If no valid exemption is declared at that point, the fee is assessed.
Timing matters on the lines that refer to an earlier recording. The form states that the prior recording reference, entered as a date and Official Records document number, must have been recorded within the last 60 days and is subject to review. The County also says all applicable fees must be paid at the time of recording.
Documents you need
- The original document to be recorded; the County says the cover page becomes part of that document and is deposited with it.
- For lines 2, 4 and 6: the date and Official Records document number of the earlier recording, which must have been recorded within the last 60 days.
- A check or money order payable to San Diego Recorder/County Clerk when you mail the document, since applicable fees are paid at the time of recording.
How to fill out REC120
Enter the recording request details
At the top, fill in the "Recording requested by" and "And when recorded mail to" blocks with the name and address to which the document is to be returned. Leave "This space is for Recorder's use" blank.
Write the document title
On the line marked "Please fill in document title(s) on this line," enter the title of each document the page accompanies.
Choose lines 1 to 4 if tax applies
Check line 1 for a concurrent transfer subject to documentary transfer tax, or line 2 when that tax was paid on a document recorded earlier. Check line 3 if maximum fees are being paid on documents in this transaction, or line 4 if they were paid earlier.
Enter prior recording references
For lines 2, 4 and 6, write the date and the Official Records document number of the earlier recording. The form requires that recording to be within the last 60 days.
Choose lines 5 or 6 for owner-occupiers
Select line 5 if the document transfers a residential dwelling to an owner-occupier, or is recorded with that concurrent transfer. Select line 6 if it is recorded in connection with a transfer already recorded, and enter that recording's date and document number.
Choose line 7 or 8 if they apply
Select line 7 for a document executed or recorded by the federal government under the Uniform Federal Lien Registration Act, by the state, or by a county, municipality or other political subdivision. Select line 8 only for a document not related to real property.
Explain any other exemption on line 9
If none of lines 1 to 8 fits, select line 9 and write the reasons for the exemption under GC27388.1 in the space provided.
Review, download and attach
Check that the exemption line, title and any dates and document numbers are complete. Download or print the completed PDF from FillingPDF, place it with the document and submit both through the channels described under How to submit.
How to submit REC120
The cover page goes to the San Diego County Recorder/County Clerk together with the document being recorded, by mail or in person.
- By standard U.S. mail: send the original document with a check or money order to San Diego Recorder/County Clerk, P.O. Box 121750, San Diego, CA 92112-1750.
- By overnight or express mail: San Diego Recorder/County Clerk, 590 3rd Avenue, Suite 204, Chula Vista, CA 91910.
- In person: record at the downtown San Diego, Chula Vista, Santee or San Marcos offices. The County says the service is not available at the Kearny Mesa office, and appointments are not required.
Fees are payable by cash, credit/debit card (in person only), check or money order; checks and money orders are payable to San Diego Recorder/County Clerk. A surcharge applies to card payments. For fee amounts, see the County's fee schedule. Questions go to the Recorder's staff at (619) 238-8158. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Depositing the document with no exemption declared on the cover page or on the face of the document; the County then assesses the SB2 fee.
- Citing an earlier recording on line 2, 4 or 6 that was recorded more than 60 days ago; the form says the reference must fall within the last 60 days and is subject to review.
- Checking line 2, 4 or 6 but leaving the date or document number blank.
- Leaving the document title line empty at the top of the page.
- Selecting line 8, "Not related to real property," for a document that does relate to real property.
- Taking the document to the Kearny Mesa office to record it; the County says that service is not available there.
- Paying by card when mailing the document; the County accepts credit/debit cards in person only.
- Mailing the cover page alone, without the original document it becomes part of.
Frequently asked questions
What is the SB2 Exemption Cover Page?
It is the San Diego County Recorder/County Clerk's form REC120, used to declare that a document being recorded is exempt from the SB2 recording fee under Government Code 27388.1. The County says the page becomes part of the document it accompanies.
Do I have to use the SB2 cover page to claim an exemption?
No. The County says a declaration of valid exemption may be placed on the face of each document or on an SB2 Exemption Cover Page. Either way, it must be in place before the document is deposited with the Recorder, or the fee is assessed.
What happens if I don't declare an exemption?
The County assesses the SB2 fee. Its recording page says that if no valid exemption is declared, the fee will be charged. The amount is in the County's fee schedule, which you can check before you record.
How recent must a prior recording be on lines 2, 4 and 6?
Within the last 60 days. The form states that the prior recording reference must have been recorded within the last 60 days and is subject to review. Enter the date and the Official Records document number.
Where do I send the SB2 Exemption Cover Page?
Send it with the original document and a check or money order to San Diego Recorder/County Clerk, P.O. Box 121750, San Diego, CA 92112-1750, or by overnight mail to 590 3rd Avenue, Suite 204, Chula Vista, CA 91910. You can also record in person at several offices.
Can I record in person without an appointment?
Yes, at the downtown San Diego, Chula Vista, Santee and San Marcos offices; the County says appointments are not required. The Kearny Mesa office does not offer this service. Call (619) 238-8158 with questions.
Is the SB2 Exemption Cover Page a property tax form?
No. It is a recording form that declares an exemption from a recording fee. Lines 1 and 2 mention documentary transfer tax, but the page itself does not report or pay property tax.
Can I fill out the SB2 Exemption Cover Page online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not record or file anything with the County; you submit the page with your document through the County's channels.
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