Los Angeles City Council voted to place a measure on the November 2026 ballot that would exempt homeowners who survived recent wildfires from the city’s mansion‑tax program, known as Measure ULA. The decision targets residents of the Palisades neighborhood and other fire‑survivor property owners who would otherwise be subject to the levy.
Measure ULA was enacted to impose an additional tax on high‑value properties across Los Angeles. The program was designed to generate revenue from luxury homes, but it does not differentiate between owners who acquired their properties through market transactions and those who rebuilt after losing homes to fire. The proposed exemption would relieve fire‑survivor homeowners from that added financial burden.
The council’s approval follows the original passage of Measure ULA, which has been applied to a broad range of high‑priced residences. Council members cited the need to address the unique circumstances faced by fire survivors, noting that many are still recovering from extensive property loss and reconstruction costs.
If the exemption measure is approved by voters in November, fire‑survivor owners would no longer be required to pay the mansion‑tax levy on their rebuilt homes. The change would apply only to those who can demonstrate that their property was destroyed or damaged in a wildfire and subsequently rebuilt, leaving other high‑value property owners subject to the existing tax.
The measure will appear on the 2026 municipal ballot alongside other local propositions. Voters will have the opportunity to decide whether the city should provide tax relief specifically for fire‑survivor homeowners, potentially shaping the future of Los Angeles’s approach to property taxation and disaster recovery.