Los Angeles vs Palmdale
How do mansion tax (measure ula) rules compare between Los Angeles, CA and Palmdale, CA?
Palmdale has fewer restrictions than Los Angeles.
Los Angeles, CA
Los Angeles County
Los Angeles imposes Measure ULA, a documentary transfer tax on high-value real-property sales effective April 1, 2023. Funds House LA, financing affordable housing and homelessness prevention citywide.
View full Los Angeles rules →Palmdale, CA
Los Angeles County
Measure ULA, the high-value real estate transfer tax, is a Los Angeles City ordinance under LAMC Section 21.9.2 and does not apply countywide. Most LA County sales pay only the California documentary transfer tax baseline, plus city add-ons where applicable.
View full Palmdale rules →Key Facts Comparison
| Fact | Los Angeles | Palmdale |
|---|---|---|
| Tier 1 rate | 4% on $5M-$10M sales | - |
| Tier 2 rate | 5.5% above $10M sales | - |
| Effective date | April 1, 2023 | - |
| Code section | LAMC §21.9.2 | - |
| Use of funds | House LA affordable housing program | - |
| Status countywide | - | No countywide mansion tax |
| ULA scope | - | LA City limits only |
| County baseline | - | $1.10 per $1,000 (R&T 11911) |
| Other city taxes | - | Santa Monica, Culver City, others |
| Recorder | - | LA County Registrar-Recorder |
Highlighted rows indicate differences between cities.
Los Angeles FAQ
Does the tax apply to my primary home sale under $5 million?
No. The Measure ULA tax only applies when the total consideration exceeds $5 million. Smaller sales pay only the standard 0.45 percent documentary transfer tax.
Are commercial properties included?
Yes. The tax applies to all real property transfers in Los Angeles above the threshold, including commercial, industrial, multi-family, and residential, with narrow exemptions for qualified affordable housing.
Who pays, buyer or seller?
By default the seller pays the documentary transfer tax in California, but parties may negotiate. The Office of Finance collects it through the County Recorder at deed recording.
Palmdale FAQ
If I sell a $10 million home in unincorporated LA County, do I owe ULA?
No. Measure ULA applies only to property inside the City of Los Angeles. Unincorporated parcels pay just the state documentary transfer tax of $1.10 per $1,000 collected at recording by the LA County Registrar-Recorder.
Do other LA County cities have a mansion tax?
Some do. Santa Monica's Measure GS taxes high-value sales, Culver City's Measure RE adds tiers above $1.5 million, and Beverly Hills evaluated similar measures. Check the city of sale before closing escrow.
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