Yes, inside the City of Los Angeles. For sales closing after June 30, 2026, ULA is 4% over $5,400,000 and 5.5% at $10,900,000 or more, on the full price, on top of the 0.45% base City tax. Burbank, Glendale, Beverly Hills and West Hollywood are outside it.
By David Saghian · $300M+ personally closed · $400M+ team
How ULA Hits an Estate Sale
Under $5.4M
No ULA; 0.45% base City tax.
$5.4M to $10.9M
4% ULA on the full price.
$10.9M and up
5.5% ULA on the full price.
Outside the City
No ULA (e.g. Burbank, Glendale).
Need a value for the estate or trust?
A confidential written valuation from closed sales. No obligation.
Example: A $6M Estate Sale
| Sale price (City of LA) | $6,000,000 |
| ULA at 4% | $240,000 |
| Base City tax at 0.45% | $27,000 |
| City transfer taxes | $267,000 |
More detail in our Measure ULA guide.
Broker opinion of value for the inventory, a written marketing record and weekly reports to counsel.
Frequently Asked Questions
Does Measure ULA apply to probate and trust sales?
Yes. The City's listed ULA exemptions depend on who the buyer is (qualified nonprofits, public agencies and others), not on the seller being an estate or trust (LA Finance).
What are the current ULA rates?
For sales closing after June 30, 2026: 4% over $5,400,000 and under $10,900,000; 5.5% at $10,900,000 or more. The base City tax is 0.45% (LA Finance).
Is ULA based on equity or the full price?
The full price. ULA is calculated on gross value including any loan the buyer assumes; the base tax uses net value.
Does ULA apply in Burbank, Glendale, Beverly Hills or West Hollywood?
No. ULA applies only to property inside the City of Los Angeles.
Does distribution to heirs trigger ULA?
Ask your attorney. This guide covers sales to buyers; transfers to heirs raise different questions.
Can pricing just under a threshold help?
Sometimes. A price just under $5,400,000 can net more than one just over it. We model it before you list.
Talk to David about your building
Send the address and your role. You will get a value range and a plan for your attorney.
We are real estate brokers, not attorneys, CPAs or tax advisors. Nothing on this page is legal or tax advice; confirm every decision with your attorney and CPA. Statutes quoted from leginfo.legislature.ca.gov, checked Oct 31, 2026.