Los Angeles Transfer Tax & Measure ULA (Mansion Tax)
A transfer tax (documentary transfer tax) is a one-time tax charged when real estate changes hands — paid at the sale, not every year. It's completely separate from the annual property tax set by Proposition 13. In Los Angeles a sale can carry up to three layers: the county tax, the City of Los Angeles tax, and — for higher-priced sales — Measure ULA, the "mansion tax."
Here's what each one is, how much it costs, and who pays, with worked examples.
Quick answer
Inside the City of Los Angeles, ordinary transfer tax is about $5.60 per $1,000 of sale price (~0.56%): the $1.10 county rate plus the $4.50 City of LA rate. Sales of about $5.4M+ add Measure ULA at 4% of the whole price, and about $10.9M+ pay 5.5%. It's a one-time tax at sale — not your annual property tax.
1. County documentary transfer tax
Every California county charges a documentary transfer tax of $1.10 per $1,000 of value ($0.55 per $500) when real property is sold — set by state law (Revenue & Taxation Code § 11911). On a $800,000 sale that's about $880. It applies countywide, including unincorporated areas.
2. City of Los Angeles documentary transfer tax
Properties inside the City of Los Angeles pay an additional city documentary transfer tax of $4.50 per $1,000. Combined with the county rate, that's about $5.60 per $1,000 for a City of LA sale — roughly $4,480 on an $800,000 home. Other cities in the county set their own rates (many charge only the county rate); an unincorporated-area sale is just the $1.10 county rate.
3. Measure ULA — the “mansion tax”
Effective April 1, 2023, Measure ULA adds a City of Los Angeles transfer tax on higher-priced sales to fund affordable housing. It is charged on the entire sale price once a threshold is crossed (a cliff, not a marginal bracket), on top of the ordinary transfer taxes above, and applies only to property within the City of Los Angeles.
| Sale price (City of LA) | Measure ULA rate | ULA tax |
|---|---|---|
| Under ~$5.4M | 0% | $0 |
| ~$5.4M – ~$10.9M | 4% of the whole price | e.g. $6M → $240,000 |
| ~$10.9M and up | 5.5% of the whole price | e.g. $12M → $660,000 |
Thresholds shown are effective July 1, 2026 and are adjusted for inflation each year — confirm the current figures before relying on them. ULA is in addition to the county and city documentary transfer taxes.
Worked examples (City of Los Angeles)
| Sale price | County $1.10 | City $4.50 | Measure ULA | Total transfer tax |
|---|---|---|---|---|
| $800,000 | $880 | $3,600 | $0 | ≈ $4,480 |
| $3,000,000 | $3,300 | $13,500 | $0 | ≈ $16,800 |
| $6,000,000 | $6,600 | $27,000 | $240,000 (4%) | ≈ $273,600 |
| $12,000,000 | $13,200 | $54,000 | $660,000 (5.5%) | ≈ $727,200 |
Illustrative, at the rates described above; rounded. Your exact tax depends on the property's city, the current ULA thresholds, and any exemptions.
Frequently Asked Questions
How much is transfer tax in Los Angeles?
For a typical home inside the City of Los Angeles, roughly $5.60 per $1,000 of sale price — about 0.56% — combining the county documentary transfer tax ($1.10 per $1,000) and the City of Los Angeles documentary transfer tax ($4.50 per $1,000). Outside the city (unincorporated LA County or another city), it's usually just the $1.10 county rate plus that city's own rate, if any. Sales over about $5.4 million within the City of LA also pay Measure ULA on top (see below).
What is Measure ULA (the LA mansion tax)?
Measure ULA is an additional City of Los Angeles transfer tax that took effect April 1, 2023 to fund affordable housing and homelessness programs. It adds 4% of the entire sale price on transfers of about $5.4 million or more, and 5.5% on transfers of about $10.9 million or more (thresholds effective July 1, 2026, adjusted for inflation each year). It is a cliff, not a marginal rate: once the price crosses a threshold, the percentage applies to the whole value. It only applies to real property within the City of Los Angeles.
Does the mansion tax apply to my home?
Only if the property is inside the City of Los Angeles and it sells for at or above the ULA threshold (about $5.4M, effective July 1, 2026). Most homes are below that and pay only the ordinary county + city transfer tax. Properties in other cities or in unincorporated LA County are not subject to Measure ULA (though some other cities have their own transfer or mansion taxes).
Is transfer tax the same as property tax?
No. Transfer tax is a one-time tax paid when the property is sold or transferred, based on the sale price. Property tax is an annual tax based on your assessed value under Proposition 13. Buying a home can trigger both — the transfer tax at closing, and a reassessment that resets your annual property tax and can generate a one-time supplemental bill.
Who pays the transfer tax in Los Angeles?
By custom the seller pays the documentary transfer tax and Measure ULA in California, though it is negotiable in the purchase contract. Measure ULA is imposed on the seller/transferor. Confirm who pays in your specific transaction with your escrow or title company.
Learn More
General educational information about Los Angeles transfer taxes, not legal, tax, or financial advice. Documentary transfer tax rates, Measure ULA thresholds (adjusted annually), exemptions, and who pays can change; confirm current figures with the Los Angeles County Registrar-Recorder/County Clerk, the City of Los Angeles Office of Finance, and your escrow or title company before relying on them.