City of Los Angeles - Measure ULA Transfer Tax
City of Los Angeles - Measure ULA charges the whole price is taxed at the bracket rate: 0% up to $5,400,000, 4% from $5,400,000 to $10,900,000, 5.5% above $10,900,000 on top of the California state tax ($0.55 per $500 of price or fraction (0.11%)). On a $854,000 home that is $939 in total. An additional 'homelessness and housing' tax on top of the 0.45% Base Tax and the LA County rate. Thresholds are indexed annually to CPI. For transactions closing after June 30, 2026, the thresholds are $5,400,000 (4% tax applies above this) and $10,900,000 (5.5% applies at or above this). The tax applies to the whole gross value of consideration, not just the amount over the threshold. Who pays is per general reporting on Measure ULA. Confirm with the Los Angeles Office of Finance.
City of Los Angeles - Measure ULA transfer tax by purchase price
| Purchase price | State tax | City of Los Angeles - Measure ULA | Total |
|---|---|---|---|
| $150,000 | $165 | $0 | $165 |
| $200,000 | $220 | $0 | $220 |
| $250,000 | $275 | $0 | $275 |
| $300,000 | $330 | $0 | $330 |
| $350,000 | $385 | $0 | $385 |
| $400,000 | $440 | $0 | $440 |
| $450,000 | $495 | $0 | $495 |
| $500,000 | $550 | $0 | $550 |
| $600,000 | $660 | $0 | $660 |
| $700,000 | $770 | $0 | $770 |
| $800,000 | $880 | $0 | $880 |
| $1,000,000 | $1,100 | $0 | $1,100 |
Transfer tax calculator
Who pays
Seller. An additional 'homelessness and housing' tax on top of the 0.45% Base Tax and the LA County rate. Thresholds are indexed annually to CPI. For transactions closing after June 30, 2026, the thresholds are $5,400,000 (4% tax applies above this) and $10,900,000 (5.5% applies at or above this). The tax applies to the whole gross value of consideration, not just the amount over the threshold. Who pays is per general reporting on Measure ULA. Confirm with the Los Angeles Office of Finance.
Frequently asked questions
How much is the transfer tax in City of Los Angeles - Measure ULA?
City of Los Angeles - Measure ULA charges the whole price is taxed at the bracket rate: 0% up to $5,400,000, 4% from $5,400,000 to $10,900,000, 5.5% above $10,900,000, on top of the California state tax, so a $854,000 home pays $939 in total ($939 state, $0 local).
Who pays the City of Los Angeles - Measure ULA transfer tax?
Seller. An additional 'homelessness and housing' tax on top of the 0.45% Base Tax and the LA County rate. Thresholds are indexed annually to CPI. For transactions closing after June 30, 2026, the thresholds are $5,400,000 (4% tax applies above this) and $10,900,000 (5.5% applies at or above this). The tax applies to the whole gross value of consideration, not just the amount over the threshold. Who pays is per general reporting on Measure ULA. Confirm with the Los Angeles Office of Finance.
Sources
- Cal. Rev. & Tax. Code Sec. 11911(a)
- Los Angeles Office of Finance, Real Property Transfer Tax and Measure ULA FAQ
Rates as the statute or revenue department publishes them, checked 2026-09-22. Figures are computed from those rates and rounded to the dollar; exemptions for first-time buyers or principal residences are noted where they exist and are not applied. All sources.
California transfer tax overview → All California buyer closing costs →
Figures are computed from the statutes and ordinances cited above and rounded to the dollar. This is general information, not tax or legal advice.
California transfer tax