What this calculator does
Sales inside the City of Los Angeles pay three transfer taxes: the county documentary transfer tax, the city's base tax and, above a threshold, Measure ULA's 'mansion tax'. This calculator adds them up and shows how much of the total comes from ULA.
How to use it
- Enter the sale price.
- Read the three taxes and the total.
- Try prices near the ULA threshold to see the cliff.
The formula
City tax = price × 0.45% ($2.25 per $500). County tax = price × 0.11% ($1.10 per $1,000). Measure ULA = price × 4% if over $5,300,000, or 5.5% at $10,600,000 and above (thresholds as adjusted in mid-2025; they change yearly).
Worked example
Using the default inputs shown in the calculator above:
| Tax | Amount |
|---|---|
| City of Los Angeles base tax ($2.25 per $500) | $27,000 |
| LA County documentary transfer tax ($1.10 per $1,000) | $6,600 |
| Measure ULA (4.0%) | $240,000 |
| Total | $273,600 |
Total LA transfer taxes: $273,600. 4.56% of the price — Measure ULA is $240,000 of it.
Measure ULA applies 4.0% to the entire price once it passes the threshold, so it dwarfs the base city and county taxes ($33,600).
How Measure ULA changes LA home sales
Sales in the City of Los Angeles pay a city transfer tax of 0.45% and an LA County tax of 0.11%. Since April 2023, Measure ULA adds 4% on sales over a threshold that is adjusted each year (over $5.3 million as of mid-2025) and 5.5% at the upper threshold ($10.6 million). ULA applies only inside city limits, so Beverly Hills or Santa Monica sales follow their own rules.
Because ULA applies to the whole price, a sale just over the threshold owes over $200,000 more than one just under it, which has led sellers to cut prices below the line. ULA revenue funds affordable housing and tenant assistance programs.
Common mistakes and tips
- Applying ULA to sales outside the City of LA — it does not apply in Beverly Hills, Santa Monica or unincorporated areas.
- Using an old threshold — ULA thresholds are adjusted each year.
- Assuming ULA is marginal — it applies to the entire price.
- Forgetting that the seller customarily pays these taxes.
Frequently asked questions
What is Measure ULA?
A City of Los Angeles tax approved by voters in November 2022 that adds 4% or 5.5% to the transfer tax on high-value sales. See the guide 'What Is Measure ULA in Los Angeles?'.
What are the current ULA thresholds?
Over $5,300,000 (4%) and $10,600,000 or more (5.5%) as of the most recent adjustment; confirm the current figures with the LA Office of Finance.
Who pays LA transfer taxes?
The seller, by custom, though it can be negotiated.
Does ULA apply to condos?
Yes, it applies to all real property transfers in the city above the threshold, residential and commercial.
Sources
Disclaimer
This calculator provides estimates for educational purposes only and is not financial, tax, legal, real estate, or insurance advice. Consult a licensed professional before making decisions.