Written by Andrew Wong, REALTOR®
Published · Updated
Transfer tax by city on a $900,000 sale
| Property location | County tax | City tax | Total per $1,000 | Tax on $900,000 |
|---|---|---|---|---|
| Long Beach | $1.10 per $1,000 | None listed | $1.10 | $990 |
| Torrance, Gardena, Carson, Lomita, Lawndale | $1.10 per $1,000 | None listed | $1.10 | $990 |
| Manhattan Beach, Hermosa Beach | $1.10 per $1,000 | None listed | $1.10 | $990 |
| Palos Verdes Estates, Rancho Palos Verdes, Rolling Hills Estates | $1.10 per $1,000 | None listed | $1.10 | $990 |
| Redondo Beach | $1.10 per $1,000 | $2.20 per $1,000 | $3.30 | $2,970 |
| San Pedro (City of Los Angeles) | $1.10 per $1,000 | $4.50 per $1,000 | $5.60 | $5,040 |
Rates as published by the Los Angeles County Registrar-Recorder/County Clerk, checked November 9, 2026. "None listed" means the city is not one of the five cities the county lists with a city transfer tax. The $900,000 price is an arithmetic example, not a typical or suggested price. Confirm the tax for your address with your escrow officer.
Key takeaways
The county rate is $1.10 per $1,000 everywhere in Los Angeles County
Redondo Beach is the only South Bay city with its own listed city rate
San Pedro sales use City of Los Angeles rates
Measure ULA starts above $5.4 million and applies to the whole price
How is transfer tax calculated in Los Angeles County?
California law lets counties charge a documentary transfer tax of $0.55 for each $500 of the price, or fractional part of $500, when a property sells for more than $100. Los Angeles County charges that rate, which works out to $1.10 per $1,000. The Registrar-Recorder collects the tax when the deed is recorded, and it also collects any city tax on the city's behalf.
The arithmetic is simple. A $900,000 sale is 1,800 units of $500, and 1,800 times $0.55 is $990. In a typical sale where the seller's loan is paid off at closing, the tax is calculated on the full sale price.
- $700,000 sale: $770 county tax
- $900,000 sale: $990 county tax
- $1,200,000 sale: $1,320 county tax
- $2,000,000 sale: $2,200 county tax
Which South Bay cities charge a city transfer tax?
The county lists five cities with a city transfer tax on top of the county rate: Culver City, Los Angeles, Pomona, Redondo Beach, and Santa Monica. Of those, Redondo Beach is the only South Bay city, and the City of Los Angeles matters locally because San Pedro is inside it.
Long Beach, Torrance, Gardena, Carson, Lomita, Lawndale, Manhattan Beach, Hermosa Beach, Palos Verdes Estates, Rancho Palos Verdes, and Rolling Hills Estates are not on the county's list. A sale in those cities is calculated at the county rate alone.
Redondo Beach: $3.30 per $1,000
Redondo Beach charges a city transfer tax of $2.20 per $1,000 in addition to the county's $1.10. On a $1,200,000 Redondo Beach sale, that is $1,320 for the county and $2,640 for the city, or $3,960 in total.
The same $1,200,000 sale across the border in Torrance or Hermosa Beach would carry $1,320. The difference is small next to the sale price, but it belongs on the net sheet so the estimate matches the settlement statement.
San Pedro: City of Los Angeles rates and Measure ULA
San Pedro is a neighborhood of the City of Los Angeles, not a separate city. The City of Los Angeles charges $2.25 per $500 of the price, which is $4.50 per $1,000, on top of the county's $1.10. A $900,000 San Pedro sale carries $990 for the county and $4,050 for the city, or $5,040 in total.
Measure ULA adds a second city tax on higher-priced sales. For sales from July 1, 2026, the county lists the rates as 4% of the total transaction value for sales above $5,400,000 but less than $10,900,000, and 5.5% for sales at or above $10,900,000. The percentage applies to the whole price, not only the amount over the threshold. A $6,000,000 sale would owe $240,000 under Measure ULA in addition to $33,600 in county and base city transfer tax.
The thresholds change each July. The prior year's thresholds were $5,300,000 and $10,600,000. Some transfers are exempt, so ask your escrow officer or the Los Angeles Office of Finance about a sale near or above the threshold.
Check the parcel's city, not the mailing address
A mailing address does not always match the taxing city. Parts of the City of Los Angeles, such as the Harbor Gateway strip, use Torrance or Gardena mailing addresses, and some neighborhoods with city-sounding names are unincorporated county areas. A home with a Torrance mailing address that is inside Los Angeles city limits is taxed at Los Angeles rates.
Look up the parcel before estimating. The Los Angeles County Assessor's portal shows the parcel's tax rate area, and the City of Los Angeles ZIMAS map confirms whether an address is inside Los Angeles city limits. Your escrow or title officer can confirm the jurisdiction from the legal description.
Who pays the transfer tax?
The purchase contract decides who pays. Old Republic Title's July 2025 guide to Southern California closing costs lists the documentary transfer tax as seller-paid in Los Angeles County. That allocation is a custom, not a rule, and it can be negotiated like other closing costs.
Put the transfer tax on your net sheet early, next to escrow and title charges, negotiated broker compensation, any credits, and your loan payoff. If you share the address and an expected price range, I can help organize an estimate of proceeds for your sale.
Sources and further reading
Review the original guidance below and confirm how it applies to your transaction with your broker or an appropriate professional.