2025 Update on Los Angeles' ULA “Mansion Tax” and Surrounding Area Transfer Tax Policies

Introduced in November 2022, Measure ULA was approved by voters in the City of Los Angeles with the goal of generating funding for affordable housing and tenant assistance programs. Officially known as the United to House L.A. (ULA) Tax, it applies to high-value real estate transactions within the City of Los Angeles.

The following is believed to be accurate as of the publish date but please check the city link for the most updated information.  

What Is the ULA Tax?

The ULA Tax is a special transfer tax imposed on real property sales that exceed a certain value threshold. It is assessed in addition to existing documentary transfer taxes levied by both the City and County of Los Angeles.
Updated Thresholds Effective July 1, 2025:
•    4.0% tax on transactions above $5,300,000 but below $10,600,000
•    5.5% tax on transactions of $10,600,000 and above

These thresholds reflect an adjustment from the original $5 million and $10 million levels due to annual indexing.

Important Note: The tax is triggered when the consideration or value of the real property interest conveyed exceeds the applicable threshold. It applies to both residential and commercial real estate within City of Los Angeles limits.  (Source & Current Information): LA County Recorder – Documentary Transfer Taxes)

Special Transfer Tax Rates in Surrounding Cities
While the standard County of Los Angeles transfer tax rate is $1.10 per $1,000 of property value, five cities within the county have their own special transfer tax structures and apply the full County rate in addition to their own local charges:

•    Culver City
•    Los Angeles
•    Pomona
•    Redondo Beach
•    Santa Monica

Each of these municipalities sets its own additional rate, which can significantly impact the total tax burden on high-value sales.  You can check their rates at 

•  Culver City: Detailed information on Culver City's Real Property Transfer Tax, including rates and a tax calculator, is available on the city's official website: City of Culver City

•  Los Angeles, Pomona & Redondo Beach : The City of Los Angeles provides an FAQ section addressing Measure ULA and associated transfer tax rates: Los Angeles Office of Finance

•  Santa Monica: Santa Monica's Finance Department outlines the city's Documentary Transfer Tax rates and provides additional resources here: City of Santa Monica Transfer Tax 

For more information regarding luxury homes in Beverly Hills, Bel Air, Brentwood and Malibu reach out to Leonard Rabinowitz.