Only if your home is inside the actual City of Los Angeles and sells above $5.4 million. Plenty of LA County cities, Beverly Hills, Santa Monica, Culver City, Pasadena, and others, aren’t subject to it at all since they’re separately incorporated. If you’re not sure which side of that line your home falls on, we can help you check before you assume it applies either way. This isn’t tax or legal advice, for how ULA specifically affects your sale, confirm with your CPA or a real estate attorney.