Complete 2026 breakdown of California city and county transfer taxes, mansion taxes (LA Measure ULA, SF Prop I, Culver City, Santa Monica), and which cities charge NOTHING, jurisdiction by jurisdiction. Critical for high-value property sales.
By Hans Goldstein, EA, Tax & Exit Planning · Updated
Admitted to practice before the IRS.
Send me the sale price and rough basis. Within one business day I'll email you the actual number and the Seller's Guide to §453. If it doesn't fit your deal, I'll tell you that plainly.
No retainer · no obligation. Hans Goldstein, a licensed insurance agent (CA Insurance License #4273294), will contact you and may discuss insurance products, including annuities.
California has THREE separate layers of real-estate transfer taxes that stack on top of federal + state capital-gains tax:
On a $10M sale in the wrong jurisdiction, local transfer taxes alone can run $500K-$800K, separate from any capital-gains tax. On the same $10M sale in the right jurisdiction (most of Orange County, e.g.), local taxes are $11,000 total.
| Sale price | ULA rate | ULA tax |
|---|---|---|
| Under $5,150,000 (2026 indexed) | 0% | $0 |
| $5.15M to $10.3M | 4.0% | $206K to $412K |
| Above $10.3M | 5.5% | $566K+ |
Applies to City of LA boundaries only. Unincorporated LA County, Pasadena, Glendale, Burbank, Long Beach, Santa Monica, Beverly Hills, Culver City are NOT subject to ULA (some have their own taxes; see below).
| Sale price | SF rate |
|---|---|
| Under $250,000 | 0.5% |
| $250K to $1M | 0.68% |
| $1M to $5M | 0.75% |
| $5M to $10M | 2.25% |
| $10M to $25M | 5.5% |
| Above $25M | 6.0% |
SF’s rates ramp continuously: a $30M commercial property sale could generate ~$1.65M in SF transfer tax alone.
| Sale price | CC rate |
|---|---|
| Under $1.5M | 0.45% |
| $1.5M to $3M | 1.5% |
| $3M to $10M | 3.0% |
| Above $10M | 4.0% |
| Sale price | SM rate |
|---|---|
| Under $5M | 0.3% |
| $5M to $8M | 0.6% |
| Above $8M | 5.6% |
0.5% under $1.6M, 1.5% on $1.6M+. Properties above $1.6M effectively pay 1.5% on the entire sale.
Tiered 1.0% (under $300K) up to 2.5% (above $5M).
Every California county charges the standard state-set $1.10 per $1,000 documentary transfer tax. This is a fixed structural cost regardless of city. Quick reference for a $2M sale = $2,200 in county tax everywhere:
Major California cities that charge $0 in city-level transfer tax (only the $1.10/$1,000 county tax applies):
Practical implication: a $10M sale in Newport Beach generates $11,000 in total local transfer tax. The same $10M sale just a few miles north in LA City generates $11,000 + $550,000 ULA = $561,000. That’s a $549K difference for the same property value, driven solely by city boundary.
The structures spread capital-gain recognition across years. They do not spread the city/county/mansion-tax claim; those are charged at the transfer event itself, on the gross sale price, all in Year 1. A $10M LA City sale could generate ~$566K of ULA in Year 1 whether you take cash, an SIS annuity, or contribute to a CRT. The structures save you federal + state cap-gains tax (often $200K to $2M+); they do not reduce the local-government claim on the property transfer.
None of the structures avoid local transfer or mansion taxes. These are charged on the GROSS sale price at the closing event, regardless of how the seller chooses to structure their receipt of proceeds. ULA, Prop I, Culver City, etc. apply equally to:
The structures cut FEDERAL + STATE capital-gains tax. They don’t cut city/county transfer taxes. For high-value sales in ULA jurisdictions, the most effective tax-planning move is often choosing WHERE to own the property in the first place.
Verify with your escrow officer. Local tax rates change frequently: ULA thresholds index annually, ballot measures introduce new mansion taxes in various cities, and city charter amendments can adjust rates. Always confirm with the title/escrow company on the specific property before closing.
The main calculator models federal + California state stack. For your specific property, we’ll add the city/county/mansion tax line during your free consultation.
Run the calculator → 213-414-2808
A plain-English guide for sellers on how a structured installment sale defers the tax when you sell a business, practice, or property. It covers the math, the alternatives, and how to tell if your deal fits.
Leave your details and the PDF downloads right away. Within one business day Hans will email a preliminary read on which structure fits your deal. No retainer. On a funded structure, the insurer pays a one-time commission of about 4% of the amount structured to the brokerage firm that places it (Hans’s share is about 2.4%; no trail). It is built into the annuity pricing, not a separate fee.
📞 Hans Goldstein · 213-414-2808 · CA Insurance License #4273294 · Independent §453 specialist · Goldstein & Co. LLC
Hans Goldstein, a licensed insurance agent (CA Insurance License #4273294), will contact you and may discuss insurance products, including annuities.
It is negotiable and written into the purchase contract. Custom differs by area: in much of Southern California the seller pays the county tax and usually the city tax, while in parts of Northern California buyer and seller often split the city tax. Ask escrow what is customary for the specific city before you price the deal, because on an expensive property the city tier can be the largest closing cost.
The county tax is $1.10 per $1,000 everywhere, so $2,200 on a $2 million sale. Cities with their own ordinance add to that, from small flat rates up to the mansion-tax tiers in Los Angeles (Measure ULA), San Francisco, Culver City and Santa Monica, where the top tiers run 4% to 6% of the entire price. Many cities, including most of Orange County, charge nothing beyond the county tax.
On a sale for value you generally cannot. The tax is based on consideration, so transfers with none, such as a gift or a deed into your own revocable living trust, are usually exempt, and statutory exemptions cover some divorce and entity transfers. Structuring the payments does not help either: a structured installment sale, a CRT and a 1031 all still pay the transfer tax on the full price at closing.
Only if the property sits inside a city that has adopted its own transfer tax. Unincorporated county land and many cities charge only the $1.10 per $1,000 county tax. Location is decided by the property address, not where you live, so check the exact city boundary: a sale in Los Angeles City can owe ULA while the same price a mile away in another city owes none.
Sources: California Revenue and Taxation Code §11911. Checked October 3, 2026.
