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.
Voters in the City of Los Angeles enacted Measure ULA in November 2022, taxing real estate transfers over $5 million at 4 percent and over $10 million at 5.5 percent. The tax is collected only on parcels physically inside Los Angeles City limits. Sales in unincorporated LA County and in the other 87 cities are not subject to ULA. They instead pay the California Revenue and Taxation Code Section 11911 documentary transfer tax of $1.10 per $1,000 plus any local city transfer tax. Several LA County cities, including Santa Monica and Culver City, have their own mansion taxes through separate measures.
Because no countywide mansion tax exists, there is no countywide enforcement. ULA non-payment within LA City triggers liens, recording rejection, and recovery actions by the LA City Office of Finance.
Los Angeles County, CA
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See how Los Angeles County's mansion tax (measure ula) rules stack up against other locations.
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