Transfer tax in Los Angeles, California: local rates and cost

In short

Los Angeles charges 3 local taxes on a home sale: City of Los Angeles base real property transfer tax, Measure ULA, County documentary transfer tax. California has no state transfer tax. On the median owner-occupied home ($947,900), local taxes come to $5,309, or 0.56% of the price.

Median value: $947,900 median value of owner-occupied homes, Los Angeles city, California (Census ACS 2024 1-year, table B25077). It is an owner estimate, not a sale price.

What you pay at different prices

Before exemptions and credits (first-time buyers, transfers between relatives…), which are listed below when the source gives them. The tax due on your deed is the one the recorder computes.

The rates, tax by tax

City of Los Angeles base real property transfer tax

$2.25 per $500 or fractional part (0.45%), rounded up to the next $500, on net value (excluding assumed liens).

In force: Long-standing; unchanged.. Source: City of Los Angeles Office of Finance — Real Property Transfer Tax and Measure ULA FAQ.

Measure ULA ('mansion tax', United to House LA)

Additional to the base tax, on the TOTAL (gross) value including assumed liens: 4% when value is above $5,400,000 and below $10,900,000; 5.5% when value is $10,900,000 or more (applies to the whole price, not marginally). Thresholds CPI-indexed each July 1 (were $5.3M / $10.6M for FY 2025-26; $5M / $10M originally).

Exemptions: Transferee exemptions under LAMC 21.9.14 (qualified affordable housing organizations, CLTs) and 21.9.15 (certain long-established 501(c)(3) with assets < $1 billion, public agencies); plus all base-tax exemptions.

In force: In force since April 1, 2023; thresholds effective for transactions closing after June 30, 2026 (FY 2026-27), adjusted annually by Chained CPI.. Source: City of Los Angeles Office of Finance — Real Property Transfer Tax and Measure ULA FAQ.

County documentary transfer tax

$0.55 per $500 of consideration or fraction thereof (= $1.10 per $1,000, 0.11%) when consideration exceeds $100; value is net of liens/encumbrances remaining on the property (assumed loans excluded).

Exemptions: Statutory exemptions in R&T Code §§11921-11930 (e.g. security for debt, gifts, certain trust transfers, divorce transfers, changes in method of holding title).

In force: Statute in force; rate unchanged.. Source: California Legislative Information — Revenue and Taxation Code §11911.

Questions

How much local transfer tax do you pay on a median home in Los Angeles?

$5,309 on $947,900, the median value of owner-occupied homes (Census ACS). Payotte computes it from the rates published by the official sources cited on the page.

Is the local tax on top of the California tax?

Yes. The local taxes listed here are added to the California state transfer tax.