Los Angeles's Measure ULA — the "United to House LA" transfer tax — went into effect April 1, 2023. It adds a significant transfer tax on high-value real estate sales in the City of Los Angeles (not all of LA County). The thresholds are CPI-adjusted annually, making it essential to verify current figures before any transaction.
Measure ULA is a CLIFF tax on the full sale price. A $5,300,000 sale triggers 4% on the entire amount ($212,000 in ULA tax alone). A $5,299,999 sale pays $0 ULA tax.
Thresholds are CPI-adjusted each April 1. The 2025 thresholds were $5.3M and $10.6M — verify current thresholds at the LA City Finance website before any transaction.
Measure ULA applies only within the City of Los Angeles, NOT all of LA County. Properties in Beverly Hills, Santa Monica, Culver City, Burbank, etc. are not subject to Measure ULA.
Measure ULA applies to ALL property types — residential, commercial, and multi-family — with limited exemptions for certain affordable housing transfers.
Sellers cannot deduct Measure ULA as a property tax for federal income tax purposes (it's a transfer tax, not a property tax).
All real property sales within the City of Los Angeles that exceed the threshold ($5.3M as of 2025). This includes residential homes, condos, apartment buildings, commercial real estate, and vacant land. Properties in incorporated cities within LA County (Beverly Hills, Santa Monica, Pasadena, etc.) are NOT subject to Measure ULA.
No. The $5.3M and $10.6M thresholds (2025 figures) are adjusted each April 1 based on the Consumer Price Index. Always verify the current thresholds at the City of Los Angeles Office of Finance website.
Yes, as of 2025 there are ongoing legal challenges to Measure ULA. The tax has remained in effect during litigation. Consult a real estate attorney for current legal status before a transaction.
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