Same Beverly Hills 90210 Address, Different Tax Bill: Measure ULA's 2026 Thresholds Explained

Two homes share a "Beverly Hills 90210" address. One sells for $6 million and owes an extra $240,000 in tax. The other owes nothing. (This is a hypothetical example.)

The difference isn't the house. It's which city the house is actually in.

A mailing address isn't a city boundary

Many people don't realize that some homes with a Beverly Hills mailing address, known locally as BHPO (Beverly Hills Post Office), are actually within the City of Los Angeles, not the City of Beverly Hills.

That affects one important thing: whether Measure ULA applies.

What is Measure ULA?

The City of Los Angeles passed Measure ULA in 2022. It's commonly called the "mansion tax," and it's an additional transfer tax on high-value property sales within the City of LA.

According to the City of LA Office of Finance, for sales closing on or after July 1, 2026, the thresholds are (as of August 2026):

Sale price	ULA tax rate
$5,400,000 or less	0%
Over $5,400,000 and under $10,900,000	4%
$10,900,000 or more	5.5%

The key point: the tax applies to the entire sale price, not just the amount above the threshold.

The City of LA also has its base documentary transfer tax ($2.25 per $500, about 0.45%), and ULA is charged on top of that. The thresholds are adjusted for inflation each year.

Independent cities such as Beverly Hills and Santa Monica are not subject to ULA.

Step one: confirm which city the parcel is in

So when you look at high-end homes in Los Angeles, the first step isn't checking the ZIP code. It's confirming the parcel's jurisdiction. You can use:

ZIMAS, the City of LA's parcel lookup tool
Los Angeles County Assessor records

Don't rely only on the city name in the listing.

Sellers: run the numbers near the threshold

Because ULA applies to the full price, something interesting happens near the threshold. Hypothetically:

Sale price $5,410,000 × 4% = ULA of $216,400
Sale price $5,390,000 → ULA of $0

In other words, selling for $20,000 more could leave you with over $200,000 less. Sellers should factor this tax into pricing, ideally with a tax or financial professional.

Who pays the tax?

In practice, the seller often pays ULA. But that's a common practice, not a legal requirement, and it can be negotiated in the purchase contract. Whether you're buying or selling, make sure this is spelled out before you sign.

Common questions

Q: Does ULA only apply to single-family mansions? No. Any transfer of real property within the City of LA that's above the threshold may be subject to it, including apartment buildings and commercial property. Whether an exemption applies depends on Office of Finance rules.

Q: The ZIP code says Beverly Hills and so does the listing. Do I still need to check? Yes. The city shown on a listing usually follows the mailing address, which isn't necessarily the jurisdiction.

Q: Which date determines the threshold? Generally, the closing (transfer) date determines which year's threshold applies, so pay close attention to timing on any sale that closes around July 1.

Double-check before you sign

ULA thresholds change every year, and the rules may be updated. Before signing, confirm the latest figures with the City of LA Office of Finance.

Considering a high-end property in Los Angeles?

Whether you're buying or selling a high-value home in LA, reach out. I can help you confirm the jurisdiction, estimate potential transfer taxes, and factor them into pricing and contract negotiations.