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Seller guide

Understanding Closing Costs & Net Proceeds in California

California's baseline state transfer tax is small, but city add-ons and the LA Measure ULA "mansion tax" can dwarf every other closing cost on higher-priced sales. Custom on who pays title also flips between the northern and southern halves of the state.

Key local custom breakdown

• Transfer tax: The state base is $1.10 per $1,000 (0.11%). Charter cities like LA, San Francisco, and Oakland stack their own transfer taxes on top.
• Measure ULA: In the City of Los Angeles, sales over $5.4M add a 4% tax, and sales over $10.9M add 5.5% — paid entirely by the seller on the full sale price.
• Title insurance: In Southern California the seller pays for title and escrow; in Northern California the buyer traditionally pays.

How the California transfer tax is calculated

Base Transfer Tax = Sale Price × 0.0011

Frequently asked questions (California real estate)

What is the baseline California Documentary Transfer Tax?

The baseline California state transfer tax rate is $0.55 per $500 of property value, which equates to $1.10 per $1,000 (or 0.11%). However, local charter cities across California frequently add their own municipal transfer taxes on top of this baseline.

How do Los Angeles Measure ULA thresholds work?

For transactions closing in Los Angeles city limits, a massive progressive tax applies. Sales between $5.4 Million and $10.9 Million face an additional 4% tax. Sales of $10.9 Million or more trigger a 5.5% tax applied to the entire sale amount, paid strictly by the seller.

Who pays title and escrow fees in Northern vs. Southern California?

California real estate customs are split geographically. In Southern California (e.g., Los Angeles, San Diego), the seller pays for the owner's title policy and local transfer taxes. In Northern California (e.g., San Francisco, San Jose), the buyer typically covers title insurance and escrow fees.