Is there an excise tax on sale of a NF cabin (in CA)? https://www.nationalforesthomeowners.org/forums/posts.aspx?topic=1710972 Wed, 24 Jun 2026 09:47:51 GMT Tue, 18 Oct 2022 02:26:02 GMT Copyright © 2022 National Forest Homeowners Is there an excise tax on sale of a NF cabin (in CA)? https://www.nationalforesthomeowners.org/forums/posts.aspx?topic=1710972 https://www.nationalforesthomeowners.org/forums/posts.aspx?topic=1710972 Does anyone know if there a real estate excise or sales or transfer tax on the sale of a National Forest cabin?  I'm looking at buying a 50% share in a cabin in Amador County, California.  I recognized there is a separate National Forest fee to transfer the term special use permit, currently $1329.  

Thanks!  -Tim

tim@huson.com

]]> Wed, 12 Oct 2022 23:55:33 GMT response https://www.nationalforesthomeowners.org/forums/posts.aspx?topic=1711481 https://www.nationalforesthomeowners.org/forums/posts.aspx?topic=1711481 Tim,

I don't believe there is a sales or excise tax on the sale of a cabin (personal property) in CA, but I suggest consulting with a tax professional for confirmation.  The seller may be subject to state and/or federal capital gains tax.  Regarding the USFS imposed transfer fee, it only applies if there is a request for a new permit due to a change of ownership.  If the other remaining 50% owner is the current permit holder, there is no need for a new permit. Permits can only be held by a single party defined as a) an individual, b) married couples, or c) the trustee of a USFS approved cabin trust.  We strongly recommend multiple owners of cabins have some form of a co-ownership agreement among the owners to clarify all financial and operational responsibilities.  Please see "Trusts & Multiple Owners" under the Resource menu for more information. 

Doug Gann
NFH Immediate Past President

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