Journal · selling
Selling a home in the City of Los Angeles? Start with a free home review, including how transfer taxes may affect your net. Get my free home review. You can also book a seller consultation.
Does Measure ULA apply to my Los Angeles home sale?
Only if the property is in the City of Los Angeles and the conveyance is a qualified one that meets the official value test. The Office of Finance FAQ says the City's real property transfer tax applies to documents that convey real property within the City. It describes the tax as an excise tax on the privilege of selling a real property interest, not a tax on the property itself. The FAQ does not assign the tax to the seller or the buyer. Rules as of November 10, 2026. Confirm the current text on the official page.
Confirm the parcel is inside the City, not unincorporated county land and not a neighboring city. ZIMAS is the City's zone information map. Look up the address. Eagle Rock, Highland Park, Glassell Park, Atwater Village, Tujunga, Los Feliz, Montecito Heights, Echo Park, and Silver Lake are in the City of Los Angeles when the parcel is inside City limits. A house just across a city line is not treated the same way. Value notes: How much is my Eagle Rock home worth?, Highland Park, Glassell Park, Atwater Village, Tujunga, Los Feliz, Montecito Heights, Echo Park, and Silver Lake. Neighborhood guides: Eagle Rock, Highland Park, Glassell Park, Atwater Village, Tujunga, Los Feliz, Montecito Heights, Echo Park, and Silver Lake.
Does Measure ULA apply in Pasadena or elsewhere in Los Angeles County?
No. It is a City of Los Angeles tax, not a countywide tax. It does not apply in Pasadena, South Pasadena, unincorporated Altadena, Alhambra, Glendale, or other cities outside Los Angeles city limits. If a property sits partly inside the City, the official FAQ says the real property transfer tax will be applied in proportion to the value of the real property interest that was transferred within the boundaries of the City. If a valuation is not available, the tax should be applied based on the square footage of the property within the City, as a proportion of the total consideration or value conveyed. Ask your escrow officer to apply that rule to a parcel that crosses the city line.
What are the Measure ULA rates for closings after June 30, 2026?
Use the Office of Finance table for closings after June 30, 2026. Ask your escrow officer to calculate the tax. For qualifying transactions closing after June 30, 2026, Los Angeles Measure ULA imposes an additional 4% tax when the value conveyed exceeds $5,400,000 but is below $10,900,000, or 5.5% when the value conveyed is $10,900,000 or more. The applicable ULA rate is calculated on the full gross value conveyed, not just the amount above the threshold. The City's 0.45% base transfer tax and the County documentary transfer tax are separate charges. Confirm the calculation and any applicable exemptions with your escrow officer.
| Value of property conveyed | Base City rate | ULA rate | Combined City rate shown on the FAQ |
|---|---|---|---|
| Greater than $100 and at or under $5,400,000 | $2.25 per $500 | 0% | 0.45% |
| Over $5,400,000 and under $10,900,000 | $2.25 per $500 | 4% | 4.45% |
| $10,900,000 or more | $2.25 per $500 | 5.5% | 5.95% |
The FAQ says the City's base rate is $2.25 for every $500 or fractional part thereof. A value that is not divisible by $500 is rounded up to the nearest $500 for the base tax only. That rounding does not apply to the ULA rate calculations, which are percentage-based. The base tax uses net value, excluding the value of any lien or encumbrance remaining at the time of sale. The ULA tax uses gross value, including a remaining lien or encumbrance and including an assumed loan. Ask your escrow officer or a real estate attorney who pays each transfer tax in your sale.
The FAQ says the ULA tax is applicable to qualified conveyances on or after April 1, 2023, and that the value thresholds and corresponding rates are adjusted annually based on the Bureau of Labor Statistics Chained Consumer Price Index. They can change again. Confirm the pair in effect for your closing date with your escrow officer. The Los Angeles County Registrar-Recorder computes the documentary transfer tax at $0.55 for each $500, or $1.10 per $1,000, and lists Culver City, Los Angeles, Pomona, Redondo Beach, and Santa Monica as the cities with their own rates. The County documentary transfer tax is a separate charge. The Los Angeles Housing Department describes United to House LA as a funding stream for affordable housing production and homelessness prevention in the City. Use the Office of Finance FAQ for the rate that applies to your closing date.
Are there Measure ULA exemptions I should know about?
Yes, and they are not typical homeowner exemptions. The FAQ says the ULA tax is not applicable if the transferee is described under Los Angeles Municipal Code sections 21.9.14 and 21.9.15, including certain qualified affordable-housing organizations, certain nonprofits, and public agencies, among others. Do not assume a private seller qualifies. The Los Angeles Housing Department administers requests under section 21.9.14. The Office of Finance administers section 21.9.15. The FAQ prints finance.ula@lacity.org and (213) 635-7277. A real estate attorney and the Office of Finance confirm any exemption.
Who is a real estate agent helping homeowners sell in the City of Los Angeles?
Sidney Manzo helps homeowners in City of Los Angeles communities such as Eagle Rock and Highland Park review a likely net and list the home. He does not give tax advice and does not buy houses. A home value review is not an appraisal. Sidney Manzo, CA DRE #01108914, is with RE/MAX Dream Properties (ASLG Inc), CA DRE #02142193. Selling-cost context is in What Does It Cost to Sell a House in the San Gabriel Valley? Get my free home review.
Questions homeowners ask next
- Does Measure ULA apply when I sell a home in Los Angeles?
- It can, if the home is in the City of Los Angeles and the conveyance meets the official value test. Confirm the parcel is inside the City. For closings after June 30, 2026, the official ULA rates are 4% when the value conveyed exceeds $5,400,000 but is below $10,900,000, and 5.5% when the value conveyed is $10,900,000 or more, calculated on the full gross value, not only the amount above the threshold.
- Does Measure ULA apply in Pasadena or in Los Angeles County generally?
- No. It is a City of Los Angeles tax, not a countywide tax. It does not apply in Pasadena, unincorporated Altadena, or other cities outside Los Angeles city limits. If land sits only partly in the City, the official FAQ explains a proportional calculation.
- Is Measure ULA the same as the City's regular transfer tax?
- No. The City already charges a base real property transfer tax of 0.45% ($2.25 per $500 or fraction thereof). Measure ULA is an additional special tax on qualifying conveyances. The County documentary transfer tax is a separate charge.
- Who pays Measure ULA, the seller or the buyer?
- The official Office of Finance FAQ does not assign the tax to one party. It describes an excise tax on the privilege of selling a real property interest. Ask your escrow officer or a real estate attorney how it is allocated in your sale.
- Will the thresholds change again?
- The official FAQ says the value thresholds and corresponding rates are adjusted annually based on the Bureau of Labor Statistics Chained Consumer Price Index. Use the figures in effect for your closing date, and confirm them with escrow.