Measure ULA calculator
LA's "mansion tax" at the July 2026 thresholds, plus the city and county transfer taxes — what the seller actually pays at closing, on any sale price.
| Measure ULA (City of LA) | |
| City documentary transfer tax | |
| County documentary transfer tax (0.11%) | |
| Seller's transfer taxes at closing |
Transfer taxes only. Broker commissions, escrow, title and any seller credits come on top. Measure ULA thresholds adjust each July 1 for inflation; this page reflects the rates in force at the date above. Not tax or legal advice — confirm with the LA Office of Finance or your escrow officer before closing.
The 2026 tiers
Measure ULA is a cliff, not a bracket. Cross a threshold by one dollar and the rate applies to the entire price.
What it does to a ground-up deal
For a developer, ULA is a cost of exit that arrives after every other cost is sunk. A spec house that sells for $7,000,000 in Brentwood pays about $280,000 in ULA, $31,500 in city transfer tax and $7,700 to the county before a single dollar of commission — roughly the entire profit margin on a thin deal. That is why many Westside lots no longer pencil at 2026 land prices, and why the same house one block into Beverly Hills or Santa Monica underwrites differently.
LotPencil models ULA, the city and county taxes, LADBS fees, the construction-loan draw schedule and the resale value for any LA lot — paste a Zillow or Redfin link and get the max you should pay for the dirt, in seconds. Free for 3 analyses a month, no signup.
Questions
What is Measure ULA?
A City of Los Angeles transfer tax on property sales above a threshold, approved by voters in November 2022 and in effect since April 1, 2023. It funds affordable housing and homelessness programs, which is why it is formally "United to House LA". Everyone else calls it the mansion tax. It applies to residential and commercial property inside the City of Los Angeles only.
Is it charged on the whole price or only the amount above the threshold?
The whole price. A $5,500,000 sale pays 4% of $5,500,000, about $220,000, while a $5,399,999 sale pays nothing. That cliff is why sellers close to a threshold price just under it and why appraisals near $5.4M and $10.9M get contested.
Who pays it?
The seller, by default. It is collected at closing together with the regular city and county documentary transfer taxes. Buyer and seller can negotiate who bears it, but the tax is assessed on the transfer either way.
Does it apply in Beverly Hills, Santa Monica, Pasadena or Altadena?
No. Measure ULA is a City of LA tax. Santa Monica has its own Measure GS (0.3% under $5M, 0.6% to $8M, then 5.6% on the whole price at $8M and above) and Culver City has Measure RE with marginal brackets from 0.45% to 4%. Beverly Hills, Pasadena and unincorporated areas such as Altadena pay only the county's 0.11%. Pick the jurisdiction above to see each one.
Are there exemptions?
Transfers to qualified affordable-housing nonprofits, community land trusts and government entities are exempt. Newly built homes are not exempt as of the date on this page; proposals to change that come up regularly, so check the LA Office of Finance if you are closing later.
Why do the thresholds change?
The measure indexes them to inflation every July 1. They started at $5M and $10M in 2023 and reached $5.4M and $10.9M in July 2026. This page is updated when the City publishes new figures.