California Transfer Taxes for House Flippers: What Measure ULA Adds

A California flip pays a county documentary transfer tax of $1.10 per $1,000 of value, plus any city transfer tax, and in the City of Los Angeles the Measure ULA surcharge adds 4% on sales above $5.4 million and 5.5% at $10.9 million or more. For most flips the tax is a few thousand dollars and belongs in your resale budget; for a luxury Los Angeles flip it can be the largest single line in the deal.

Run your numbers: Free hard money loan calculator — Estimate your maximum loan, monthly interest, points and cash to close.

This guide covers how the layers stack, with hypothetical examples. It is general information about published tax rates, not tax or legal advice; confirm the rate for a specific address with your title or escrow officer. If you are comparing markets, start with hard money loans in California.

Key takeaways

• The county documentary transfer tax is $0.55 per $500 of value ($1.10 per $1,000), set by Revenue and Taxation Code §11911 as described by the Fresno County Recorder.
• Some cities add their own tax. In Fresno County, city taxes are contained within the county rate; in Sacramento the city charges a separate $2.75 per $1,000.
• Los Angeles charges a base tax of $2.25 per $500 and, since April 1, 2023, a Measure ULA tax on higher-value sales.
• Measure ULA is charged on the whole price once the threshold is crossed, not just the amount above it.
• A flip is conveyed twice, so model the tax on both the purchase and the resale.

What is the basic California transfer tax on a flip?

The base layer is the county documentary transfer tax: $0.55 per $500 of value, or $1.10 per $1,000, on the full value of the property conveyed. The Fresno County Recorder cites Revenue and Taxation Code §11911 for the rate and notes that in that county all incorporated-city transfer taxes are contained within the $0.55 rate, so there is no separate city tax there.

Not every county works that way. Counties and charter cities can structure their taxes differently, so the same $1.10 per $1,000 is a starting point rather than a universal total. Ask your escrow officer for the exact figure on both the buy and the sell side before you make an offer.

Which California cities add their own transfer tax?

Some charter cities levy a separate tax on top of the county's. Two documented examples:

Sacramento's tax is charged on the full purchase price. Los Angeles rounds the base tax up to the next $500. Other cities have their own rules, and we have not verified them here, so check the city before you assume a rate. Our Sacramento and Los Angeles market guides cover the local items we have verified.

What is Measure ULA and when does it hit a flip?

Measure ULA is a special tax on high-value property conveyances in the City of Los Angeles, charged in addition to the base city tax. According to the Los Angeles Office of Finance, for transactions closing after June 30, 2026 it is 4% when the value conveyed is above $5,400,000 and below $10,900,000, and 5.5% at $10,900,000 or more. It has applied to conveyances on or after April 1, 2023.

The thresholds are adjusted each July 1. Check the Office of Finance page for the current numbers on your closing date, because a flip that closes a week after an adjustment can fall on the other side of a line.

Is Measure ULA charged on the whole price or only the excess?

It is charged on the whole price once you are above the threshold. The Office of Finance's rate chart shows combined rates of 4.45% for sales between $5.4 million and $10.9 million and 5.95% at $10.9 million and above, which is the ULA rate plus the 0.45% base rate. That creates a steep cliff: a sale at exactly $5,400,000 pays no ULA, while a sale a dollar higher is taxed at 4% of the entire price.

What does it cost? Three hypothetical examples

These are hypothetical calculations using the rates above, not quotes for any property. They assume the seller pays the whole tax, which is a contract term and varies.

The first two are ordinary costs you can absorb in a normal flip. The third shows why the threshold matters: on a $6,000,000 resale, ULA alone is $240,000, which has to come out of either your price or your profit. If a Los Angeles flip's after-repair value sits near the threshold, price it just under and compare the net proceeds with a higher list price before you commit.

How do you build transfer tax into a flip budget?

Treat it as a selling cost and a buying cost. Put the tax on the resale in your exit assumptions, and the tax on the purchase in your cash-to-close. Our guide to flip selling costs lists the other items that come out of the sale, and the hard money closing costs breakdown covers the buy side.

1. Ask escrow for the transfer tax on the purchase deed and an estimate for the resale deed.
2. Check whether the city adds a separate tax.
3. In Los Angeles, check the current ULA thresholds against your expected resale price.
4. Enter the totals in the fix and flip calculator as closing costs on both ends.
5. Confirm who pays in your purchase and sale contracts.

Ambition Lending's fix and flip loans fund up to 90% of the purchase price and 100% of the rehab, capped at 75% of the after-repair value, from $100,000 with no fixed maximum. Transfer tax and other closing costs are part of the cash you plan for outside that loan. Also remember the tax treatment of your profit is a separate question; see how flip profits are taxed. All loans are business-purpose only.

Frequently asked questions

How much is the California transfer tax on a flip?

Counties charge a documentary transfer tax of $0.55 per $500 of value, which is $1.10 per $1,000, under Revenue and Taxation Code §11911. Some charter cities add their own tax on top; Sacramento, for example, charges $2.75 per $1,000.

Does Measure ULA apply to every Los Angeles flip?

No. For transactions closing after June 30, 2026, the ULA tax applies only when the value conveyed is above $5.4 million: 4% from $5.4 million up to $10.9 million and 5.5% at $10.9 million or more. A sale at or below $5.4 million pays only the city base tax and the county tax.

Do I pay the transfer tax twice on a flip?

Each conveyance of the property is taxed on its own, so a flip that is purchased and later sold is generally taxed on both deeds. Who pays on each deed is set by the purchase contract and local custom, so confirm it with your title company.

Do Measure ULA thresholds change?

Yes. The Los Angeles Office of Finance adjusts the thresholds each July 1. For closings after June 30, 2026 they are $5.4 million and $10.9 million.

Can I include transfer taxes in a hard money loan budget?

Closing costs are part of your all-in deal math and are normally paid from your own cash or from sale proceeds. Ambition Lending's fix and flip loans fund up to 90% of purchase plus 100% of rehab, capped at 75% of ARV, so plan for transfer tax and other closing costs in the cash you bring.