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Los Angeles · LAMC §§21.9.2, 21.9.3Los Angeles transfer tax and Measure ULA: the city's two taxes on a sale

A sale of real property inside the City of Los Angeles carries the city's base transfer tax of $2.25 for each $500 of value, excluding liens that stay on the property (LAMC §21.9.2(a)), on top of the county documentary transfer tax. Since April 1, 2023, Measure ULA – the "Homelessness and Housing Solutions Tax" – adds 4% of the whole consideration when the price is at least $5 million but under $10 million and 5.5% at $10 million or more, liens included (§21.9.2(b)). Those dollar thresholds are adjusted every year by the Director of Finance for inflation (§21.9.2(c)), so check the current figures. The ordinance makes anyone who makes, signs or issues the deed – or for whose benefit it is made – liable for the tax (§21.9.3). On a $1,000,000 home the city base tax is $4,500.

Rate, who pays and an example

  1. City base tax

    $2.25 per $500 of value, liens remaining excluded, when over $100 (§21.9.2(a)).

  2. Measure ULA – tier 1

    4% of the whole price from $5 million up to $10 million, liens included (§21.9.2(b)(1)).

  3. Measure ULA – tier 2

    5.5% of the whole price from $10 million (§21.9.2(b)(2)).

  4. Inflation adjustment

    ULA thresholds adjusted annually by C-CPI-U (§21.9.2(c)).

  5. Who is liable

    The person who makes, signs or issues the deed, or for whose benefit it is made (§21.9.3).

  6. Example

    $1,000,000 home → city base $4,500 (plus county tax). A sale in the 5.5% tier, e.g. $15,000,000 → ULA $825,000 + base $67,500.

Good to know

  • ULA is charged on the entire price, not only the part above the threshold – a price just over the line costs much more than one just under it.
  • Only property inside the city limits of Los Angeles is subject; many addresses with a Los Angeles mailing address are in other cities.

What the TC checks

  • The tax line on the closing statement against the statutory rate.
  • Who pays it – the statute, the contract or local custom.
  • The value or consideration stated on the deed or declaration.

Questions about this tax

What is the Measure ULA tax in Los Angeles?

A city tax of 4% of the price on sales from $5 million and 5.5% from $10 million, in force since April 1, 2023, with thresholds adjusted annually (LAMC §21.9.2(b)–(c)).

How much is the city transfer tax in Los Angeles?

$2.25 per $500 of value – $4,500 on a $1,000,000 home – plus the county tax and, above the thresholds, Measure ULA.

Who pays Measure ULA?

The ordinance makes the person who signs the deed, or for whose benefit it is made, liable (§21.9.3); the contract decides how the parties share it.

Related guides

Add the transfer tax check to the closing statement review as a task with an owner and due date in ClosingCode.

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Source: Los Angeles Municipal Code §§21.9.2 and 21.9.3 (codelibrary.amlegal.com, current through June 30, 2026; read October 25, 2026).

General information, not legal or tax advice. ClosingCode is software; it is not a law firm or brokerage. This guide is not a substitute for the advice or services of an attorney.