Escrow in Los Angeles
Los Angeles escrow, run from 888 S. Figueroa St.
A Los Angeles escrow carries things sales elsewhere don’t: up to three layers of transfer tax, Measure ULA’s price cliffs, City of LA boundary questions and LA County recording rules. Iris Chae handles them from our Downtown office.
Transfer tax in Los Angeles comes in up to three layers
Every sale in Los Angeles County pays the county tax. Some cities add their own, and the City of Los Angeles adds Measure ULA on high-value sales. Rates below are for sales closing July 1, 2026 through June 30, 2027.
| Tax | Where it applies | Rate |
|---|---|---|
| County documentary transfer tax | All of Los Angeles County | $1.10 per $1,000 |
| City of Los Angeles base tax | Inside the City of Los Angeles | 0.45% ($4.50 per $1,000) |
| Measure ULA | City of Los Angeles, price above $5.4M and below $10.9M | 4% of the full price |
| Measure ULA | City of Los Angeles, price of $10.9M or more | 5.5% of the full price |
| Santa Monica | Under $5M, $5M to under $8M, $8M or more | $3, $6 or $56 per $1,000 |
| Culver City | Marginal brackets starting at $1.5M | 0.45% up to 4% |
| Pomona and Redondo Beach | Inside each city | $2.20 per $1,000 |
Worked example: a $2,450,000 sale in the City of Los Angeles
- LA County tax ($1.10 per $1,000)$2,695
- City of LA base tax (0.45%)$11,025
- Measure ULA (none at $5.4M or less)$0
- Estimated transfer tax$13,720
Run any price and city in our transfer tax calculator, or get every rate on one page in the free 2026-27 LA Transfer Tax and Measure ULA Cheat Sheet.
Is the property inside the City of Los Angeles? A Los Angeles mailing address doesn’t settle it. The property tax bill or the city’s ZIMAS parcel lookup does.
Measure ULA taxes the whole price, so the thresholds are cliffs
At $5,400,000 a City of Los Angeles sale pays no ULA. One dollar more and 4% applies to the entire price. That is why a higher offer can leave a seller with less.
- Seller’s net after transfer taxes at $5,400,000$5,369,760
- Seller’s net after transfer taxes at $5,450,000$5,201,480
- Higher price, lower netabout $168,000 less
- Price where the seller comes out ahead againabout $5.63M
The same cliff repeats at $10,900,000, where the rate rises from 4% to 5.5% and the break-even price is about $11.07 million. In Los Angeles the seller customarily pays ULA, though the purchase agreement decides.
A measure on the November 3, 2026 City of Los Angeles ballot would create a one-time ULA exemption for homes damaged or destroyed in the January 2025 Palisades Fire and sold within five years of the fire. Check the certified result before quoting ULA on a Palisades sale.
Who customarily pays what in Los Angeles County
These are local customs. The purchase agreement decides who pays each item, and buyers and sellers can agree to anything.
| Cost | Customarily paid by |
|---|---|
| Escrow fee | Split between buyer and seller |
| Owner’s title insurance policy | Seller |
| Lender’s title insurance policy | Buyer |
| County and city transfer tax, including Measure ULA | Seller |
| Payoff of the seller’s loans | Seller |
| New loan costs and recording the new deed of trust | Buyer |
| Property taxes and HOA dues | Prorated to the closing date |
For a full line-by-line breakdown, the free guides cover both sides of the deal.
Recording in Los Angeles County
Deeds in Los Angeles County record with the Registrar-Recorder/County Clerk, and the documentary transfer tax is paid when the deed records. The Recorder records on business days only, so weekends and county holidays, including Farmworkers Day on the last Monday in March and the day after Thanksgiving, move a recording to the next business day.
The buyer’s Preliminary Change of Ownership Report goes to the Recorder with the deed so the Assessor can reassess the property, which is why new owners receive supplemental property tax bills after closing.
Escrows in 6 Southern California counties
Los Angeles, Orange, Riverside, San Bernardino, Ventura and San Diego, all handled from our office at 888 S. Figueroa St. Pick a region to light up its cities. Each linked city has an area guide with things to do, coffee, places to eat and local transfer tax notes.
Tap a region to light up its cities.
Downtown and Central LA
Downtown Los Angeles, Hollywood, Los Feliz, Silver Lake, Echo Park, Koreatown
Westside and Malibu
Malibu, Pacific Palisades, Brentwood, Santa Monica, Venice, Beverly Hills, Culver City
South Bay and the harbor
Inglewood, Manhattan Beach, Hermosa Beach, Redondo Beach, Torrance, Palos Verdes, San Pedro, Long Beach
San Fernando and Conejo valleys
Thousand Oaks, Calabasas, Encino, Sherman Oaks, Studio City, Burbank, Glendale, Santa Clarita
San Gabriel Valley
Pasadena, Highland Park, Alhambra, Arcadia, West Covina, Pomona, Claremont
Inland Empire
Rancho Cucamonga, Ontario, Corona, Riverside, Redlands, Banning, plus the rest of Riverside County
Orange County and south
Fullerton, Anaheim, Huntington Beach, Costa Mesa, Newport Beach, Irvine, Mission Viejo, San Clemente, San Diego
Los Angeles escrow: 5 questions
Selling at a ULA threshold? Call Iris before you counter.
Call (323) 300-6122How much is transfer tax in the City of Los Angeles?
The county tax is $1.10 per $1,000 and the city’s base tax is 0.45% of the price. For sales closing July 1, 2026 through June 30, 2027, Measure ULA adds 4% of the full price above $5.4 million and below $10.9 million, and 5.5% at $10.9 million or more. A $2,450,000 sale carries about $13,720 in transfer tax.
Who pays Measure ULA, the buyer or the seller?
In Los Angeles the seller customarily pays the county and city transfer taxes, including Measure ULA, but the purchase agreement decides.
Does a Los Angeles mailing address mean City of LA transfer tax applies?
Not always. Some addresses with a Los Angeles mailing city sit outside the City of Los Angeles. The property tax bill or the city’s ZIMAS parcel lookup shows whether a property is inside the city.
Where do deeds record in Los Angeles County?
With the Los Angeles County Registrar-Recorder/County Clerk, on business days only. The title company submits the deed for recording once escrow authorizes it.
Where is Cal West Escrow’s office?
888 S. Figueroa St., Suite 2030, Los Angeles, CA 90017, in Downtown Los Angeles. The office is open Monday to Friday, 9am to 5pm, and buyers and sellers can sign there or with a mobile notary.
This page is general information about Los Angeles real estate transactions as of October 2026. It is not legal or tax advice, and laws and figures change. Talk with your attorney, CPA or real estate broker about your situation.
Got acceptance? Send Iris the signed contract.
Email the fully executed purchase agreement, with every counter and addendum, to iris@calwestescrow.com, or use this form. Iris opens the file, issues the escrow number and orders the preliminary title report.
- Iris, office line(323) 300-6122
- Text Iris(213) 500-9875
- Fax(323) 300-5996
- HoursMonday to Friday, 9am to 5pm