Disclaimer: Estimates based on current City of Los Angeles and Los Angeles County tax rates. Not legal, tax, or financial advice — confirm with a licensed CA attorney, escrow officer, or your lender. Full Disclaimer →
California · City of Los Angeles

California Closing Costs: LA County Transfer Tax & Measure ULA

California has no single statewide transfer-tax rate — every county, and often every city, sets its own. This calculator models the City of Los Angeles in full: the countywide documentary transfer tax, the City's own base tax, and the Measure ULA "mansion tax" — sourced to the actual ordinances, not a national average.

Jurisdiction Data Card — City of Los Angeles, Los Angeles County Researched Aug 21, 2026 · ULA thresholds effective Jul 1, 2026
What changes here:Adds LA County documentary transfer tax, City of LA base transfer tax, and the Measure ULA surcharge
Governing authority:Los Angeles County Registrar-Recorder · City of Los Angeles Office of Finance
Statutory basis:Cal. Rev. & Tax. Code §11911 · LAMC §21.9.2(a)–(c) · Ordinance No. 187692 (Measure ULA)
Calculator fields affected:County DTT, City base RPTT, Measure ULA
Primary sources: LA County DTT LA Measure ULA FAQ Ordinance No. 187692 RTC §§11911–11912
Informational only — does not change the tax base for a standard purchase

Government transfer taxes only — excludes title insurance, escrow, lender fees, and recording fees. For other California cities (San Francisco, Oakland, Berkeley, Culver City, Santa Monica), see the comparison table below — those rates are sourced but not yet wired into this calculator.

Total California Transfer Tax

Transfer Tax Components

Notes

Worked Example: $6,000,000 City of Los Angeles Purchase

Ordinary arm's-length purchase, $1,200,000 down payment, $4,800,000 newly originated mortgage — no assumed or retained lien.

Los Angeles County documentary transfer tax (12,000 × $0.55)$6,600
City of Los Angeles base tax (12,000 × $2.25)$27,000
Measure ULA (4.0% — price is >$5.4M and <$10.9M, applies to entire price)$240,000
Total California transfer tax$273,600

This is a tax-module example, not a complete settlement statement — title, escrow, lender, and recording charges are not included because no uniform statewide amount was verified. The new $4,800,000 mortgage does not change these three calculations in a simple purchase; the lien distinction only matters when the transaction includes a remaining or assumed encumbrance. Sources: LA County Registrar-Recorder DTT guidance, City of Los Angeles Office of Finance Measure ULA FAQ.

Why California Doesn't Have One Transfer-Tax Rate

California's Documentary Transfer Tax Act authorizes counties and city-and-counties to tax qualifying transfers at $0.55 per $500 (or fractional part) over $100 — but that's an authorization framework, not a uniform statewide rate table. Cities inside a taxing county can levy their own tax on top, and several California cities do: Los Angeles, San Francisco, Oakland, Berkeley, Culver City, and Santa Monica each have their own schedule, some flat, some marginal, some stacked on top of the county rate. A calculator that shows one number for "California" without asking which city is not built correctly.

Measure ULA Is Not a Marginal Tax

Los Angeles's Measure ULA (the "mansion tax," officially the Homelessness and Housing Solutions Tax) is a whole-price cliff, not a marginal bracket. Once a sale price crosses $5,400,000, the 4% rate applies to the entire price — not just the amount above the threshold. Cross $10,900,000, and the entire price is taxed at 5.5% instead. These thresholds are adjusted annually using the BLS Chained Consumer Price Index, so they will not stay at $5.4M/$10.9M indefinitely — this calculator uses the currently published figures and will be updated when the City publishes the next annual adjustment.

What This Calculator Deliberately Does Not Guess

Title, escrow, lender, and county recording fees are not included — California does not have one statewide schedule for these, and estimating them would mean guessing. We also don't apply a city-specific rate to a location we haven't individually sourced; if you're buying outside the City of Los Angeles, use the comparison table below for five other major California cities we have sourced, or confirm your exact local rate with your county recorder or city finance department before relying on any online estimate.

California City Transfer Tax Comparison (Reference Only)

These rates are sourced to each city's own code or transfer-tax page but are not yet wired into the calculator above — use them as a reference, not a live calculation.

CityLocal scheduleNotes
San Francisco$2.50/$500 to $250K; $3.40/$500 to $1M; $3.75/$500 to $5M; $11.25/$500 to $10M; $27.50/$500 to $25M; $30/$500 aboveConsolidated city-and-county rate on the entire value — no separate county DTT added.
Oakland1.00% to $300K; 1.50% to $2M; 1.75% to $5M; 2.50% aboveFull-value city rate, rounded up to nearest $500.
Berkeley1.5% at or below $1.7M; 2.5% aboveIn addition to Alameda County's transfer tax. New Measure W tiers pending for 2027 — not yet published.
Culver City0.45% to $1.499M; 1.5% to $2.999M; 3.0% to $9.999M; 4.0% at $10M+Marginal brackets, in addition to LA County DTT.
Santa Monica0.3% below $5M; 0.6% from $5M; +2.5% incremental only on the amount over $8MIn addition to LA County DTT. Third tier runs through Feb 28, 2033.

Frequently Asked Questions

Is there one California transfer-tax percentage that applies everywhere?
No. State law authorizes a limited documentary tax, but counties, city-and-counties, and some cities use locally enacted schedules. A California calculator must ask for the property jurisdiction and display the source and effective date for the selected local rule.
Does Los Angeles Measure ULA tax only the amount above $5.4 million?
No. At the current first ULA threshold, the 4% tax applies to the entire gross consideration/value. At $10.9 million or more, the 5.5% rate likewise applies to the entire gross amount. This whole-price structure is the key calculator branch.
Will my down payment or new mortgage reduce Los Angeles transfer tax?
Not in the ordinary purchase example. The applicable taxes are based on the value/consideration rules described above, not on down payment. The City distinguishes the treatment of a remaining lien or encumbrance for the base tax versus ULA, so an assumed or retained debt needs transaction-specific review.
Does the City of Los Angeles tax replace Los Angeles County's documentary tax?
No. The County Recorder lists the County rate for special cities and separately lists the City of Los Angeles base tax; County and City transfer tax are separately listed on the recorded document. Measure ULA is then additional to the City base tax.
Will Measure ULA's dollar thresholds stay at $5.4 million and $10.9 million?
Do not assume that. The ordinance requires annual threshold adjustment based on the BLS Chained CPI. This calculator uses the currently published thresholds and should be checked against the City's page when the next annual figures are released.
Methodology & sources: Rates sourced directly from the Los Angeles County Registrar-Recorder/County Clerk, the City of Los Angeles Office of Finance's Measure ULA FAQ, Ordinance No. 187692, and California Revenue & Taxation Code §§11911–11912. Comparison-table figures sourced to San Francisco Business and Tax Regulations Code §1102, Oakland Municipal Code Ch. 4.20 (via Alameda County Clerk-Recorder), Berkeley Municipal Code Ch. 7.52, Culver City Municipal Code §§3.08.400–3.08.470, and Santa Monica Municipal Code Ch. 6.96. Researched and last verified August 21, 2026. Tax law changes — always confirm current rates with your escrow officer, closing attorney, or the relevant recorder/finance office before relying on this estimate for a real transaction. Spotted an error? Contact us.