Los Angeles · Buying & selling

Buying or selling a home in Los Angeles

Los Angeles charges its own transfer tax on every property sale and an added housing tax on high-value sales. Seller disclosures and property tax limits come from state law.

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Key points

Transfer tax: City rule: the base tax is $2.25 per $500 of value ($4.50 per $1,000), when the value, not counting remaining liens, exceeds $100.
Housing tax: City rule: an added tax is 4% over $5,000,000 and under $10,000,000, and 5.5% at $10,000,000 or more; thresholds adjust yearly.
Who pays: City rule: anyone who makes, signs or issues the taxed document, or the person it is made for, is liable for the tax.
Disclosure statement: State law: single-family sellers must give a Transfer Disclosure Statement; a buyer getting it after the offer may cancel within 3 or 5 days.
Property tax: State law: the general property tax is at most 1% of full cash value plus voter-approved debt; base value rises at most 2% yearly.
Homeowner exemption: State law: $7,000 of assessed value is exempt when the home is the owner's principal residence.

Each rule below is marked Los Angeles code or CA state law and links to the section it comes from (checked October 2026). General information, not legal advice.

Practical research questions and checklists

Transfer tax

Los Angeles code What Los Angeles's code adds
City transfer tax	Yes. The city taxes each deed or document that transfers real property sold in Los Angeles. § 21.9.2 · code text There is hereby imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the City of Los Angeles shall be granted, assigned, transferred or otherwise conveyed
Rate	$2.25 for each $500 of value, or fraction of $500. Applies: Base city transfer tax; applies only when value exceeds $100, not counting remaining liens; a separate housing tax may also apply. § 21.9.2 · code text when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrance remaining thereon at the time of sale) exceeds $100.00, a tax at the rate of $2.25 for each $500.00 or fractional part thereof.
Rate per $1,000	$4.50 per $1,000, charged as $2.25 per $500 or fraction of $500. Applies: Base city transfer tax; applies only when value exceeds $100, not counting remaining liens; a separate housing tax may also apply. § 21.9.2 · code text a tax at the rate of $2.25 for each $500.00 or fractional part thereof.
Price threshold	The base tax applies only when the price or value exceeds $100. Applies: Value of the property conveyed, not counting liens or encumbrances remaining at the sale. § 21.9.2 · code text when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrance remaining thereon at the time of sale) exceeds $100.00, a tax at the rate of $2.25 for each $500.00 or fractional part thereof.
Rate depends on price	Yes: Homelessness and Housing Solutions Tax of 4% over $5,000,000 and under $10,000,000; 5.5% at $10,000,000 or more. Applies: From April 1, 2023, on top of the base transfer tax; value includes liens; thresholds are adjusted yearly for inflation. § 21.9.2 · code text (1) $5,000,000 but is less than $10,000,000, a tax at the rate of 4% of the consideration or value; or (2) $10,000,000 or greater, a tax at the rate of 5.5% of the consideration or value.
Who pays	Anyone who makes, signs or issues the taxable document, or anyone for whose benefit it is made, signed or issued. § 21.9.3 · code text Any tax imposed pursuant to Sec. 21.9.2 hereof shall be paid by any person who makes, signs or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed or issued.

CA state law Underneath, California law still applies. County documentary transfer tax: A county may tax a sale over $100 at $0.55 for each $500 of value ($1.10 per $1,000), not counting liens that remain on the property (Rev. & Tax. Code § 11911(a)). City share of the tax: A city may impose half the county rate ($0.55 per $1,000); the county then credits the city tax against its own, so the combined standard rate stays $1.10 per $1,000 (Rev. & Tax. Code § 11931). California rules for buying and selling — the full state rule →

Seller disclosures

CA state law California law sets this statewide. Transfer Disclosure Statement (TDS) — who must give it: Sellers of single-family residential property must give the buyer a Real Estate Transfer Disclosure Statement (sale, exchange, installment contract, lease-option or ground lease with improvements) (Civ. Code §§ 1102(a), 1102.2). Natural Hazard Disclosure Statement (NHD): Sellers must disclose if the property is in a special flood hazard area, dam inundation area, very high fire hazard severity zone, earthquake fault zone, seismic hazard zone, or wildland fire area (Civ. Code § 1103(c)). California seller disclosure rules — the full state rule →

Property tax after you buy

CA state law California law sets this statewide. 1% property tax limit (Prop 13): The general property tax on real property may not exceed 1% of its full cash value; voter-approved bond debt is levied on top (Cal. Const. art. XIII A, § 1(a), (b)). 2% annual cap on assessed value: The base year value rises each year by the California CPI change, but never more than 2% (Rev. & Tax. Code § 51(a)(1)(D)). California property tax rules — the full state rule →

Who this affects

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Frequently asked questions

What is the transfer tax when you sell a home in Los Angeles?

City rule: the base tax is $2.25 per $500 of value ($4.50 per $1,000), when the value, not counting remaining liens, exceeds $100. City rule: an added tax is 4% over $5,000,000 and under $10,000,000, and 5.5% at $10,000,000 or more; thresholds adjust yearly. City rule: anyone who makes, signs or issues the taxed document, or the person it is made for, is liable for the tax.

General information, not legal advice.

AI-assisted research · Source checks recorded

Los Angeles: Before buying or selling

Before relying on a listing, estimating costs, or bidding. Start with a question, collect the records, and follow the cited law.

City of Los Angeles; county and unincorporated areas require separate research. Source checks do not establish a property-specific outcome. Open questions appear in each verification record.

LA-T01 · Research pending