Affordable Housing Linkage Fee
Local Taxes & Fees
LAMC §19.18 fee on new market-rate development used to fund affordable housing, including per-square-foot rates and project-size triggers.
Cities & Counties with Affordable Housing Linkage Fee Rules
1 locations
California
Other Local Taxes & Fees Topics
Mansion Tax (Measure ULA)
LA Measure ULA additional transfer tax on real-estate sales above $5M (4%) and $10M (5.5%), used to fund affordable housing and homelessness prevention.
Vacancy Tax
Proposed and adopted vacancy taxes on long-vacant residential units, including reporting requirements, exemption categories, and rates per assessed value.
Business Tax Classification
How LAMC §21.41 classifies businesses for tax purposes (BTRC), including gross-receipts rates, small-business exemption, and how to dispute classification.
Parking Tax
LAMC §21.50 parking-occupancy tax on commercial parking lots and garages (10%), including who collects, who pays, and what facilities are exempt.