Shawn Lavi, CPA, is the principal and the author of this page. Elias Lavi is co-owner and founder.
LaviCPA is a Los Angeles CPA firm that works with Beverly Hills property owners on 1031 exchanges, cost segregation, Beverly Hills business tax, and LA County property tax appeals, which we prepare and file. Our office is on Sunset Blvd in Hollywood. You work directly with Shawn Lavi, CPA, our principal, or Elias Lavi, CPA, co-owner and founder. We do not have a Beverly Hills office.
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Beverly Hills is its own city. That changes the cost of a sale.
A sale inside the City of Beverly Hills pays the LA County documentary transfer tax of $1.10 per $1,000, and that is all. Beverly Hills is not one of the five LA County cities that add their own city transfer tax. The City of Los Angeles base transfer tax does not apply. Neither does the ULA tax.
The mailing address can mislead you. Some properties with a "Beverly Hills" mailing address sit inside the City of Los Angeles, including the hillside area known as Beverly Hills Post Office, mostly north of the Beverly Hills city line. Those sales pay the City of LA base tax of 0.45%. They also pay the ULA tax: 4% above $5,400,000 and 5.5% at $10,900,000 or more, for closings after June 30, 2026.
Look up the parcel's city on the LA County Assessor portal before you model a sale or a 1031 exchange. We check it before we run any numbers.
Beverly Hills business tax for landlords and businesses
The City of Beverly Hills requires a Business Tax Registration Certificate before you start doing business in the city, or within 30 days of starting. That holds even if you have no physical location in Beverly Hills.
Renting out residential property has its own class. It is Classification E under BHMC 3-1-219(E), and it applies once gross receipts average more than $3,600 per unit for the year. The tax is a share of gross receipts. The annual tax is due January 1 and becomes delinquent if the city has not received it by the close of business 30 calendar days later (BHMC 3-1-206 and 3-1-207).
Short-term rentals are off the table in Beverly Hills
Since September 5, 2025, under Ordinance 25-O-2918, every residential rental in Beverly Hills needs an initial lease of at least 12 months. That includes ADUs. The city says short-term rentals are prohibited, with fines of up to $5,000 per day.
If you want a short-term rental as part of your tax plan, the property has to be outside Beverly Hills. Our short-term rental loophole page covers the federal rules.
Property tax on high-value Beverly Hills holdings
The LA County Assessor sets the value of Beverly Hills property. Proposition 13 holds your base value while you own it. A change in ownership triggers reassessment. If you hold title through an LLC or a trust, read how to keep your Prop 13 base when transferring property to an LLC before you move title.
If the assessed value looks too high, you can appeal to the LA County Assessment Appeals Board. Appeals are filed between July 2 and November 30. We review the value and prepare and file the appeal. See property tax appeals and how to lower your property tax assessment, step by step.
What we plan with Beverly Hills owners
- 1031 exchanges. Timing and the federal and California deferral, worked out with your qualified intermediary. 1031 exchange CPA
- Cost segregation. Whether a study pays on your building, with separate federal and California schedules. Cost segregation
- Property tax appeals. We prepare and file the appeal with the LA County Assessment Appeals Board. Property tax appeals
- Title held in an LLC or trust. We look at reassessment before title moves. Prop 13 and LLC transfers
For the rest of our investor work, see our Los Angeles real estate practice.
Who you work with at LaviCPA
Shawn Lavi, CPA is LaviCPA's principal. Elias Lavi, CPA is co-owner and founder. Both are licensed CPAs with the California Board of Accountancy. Elias founded the firm about 40 years ago.
Our office is at 7707 Sunset Blvd, Los Angeles, CA 90046. We do not have an office in Beverly Hills. We meet at the office, by phone, or by Zoom.
We also work with owners in West Hollywood and Hollywood.
Beverly Hills FAQs
Does the ULA "mansion tax" apply to Beverly Hills property?
Not inside the City of Beverly Hills. ULA is a City of Los Angeles tax. Some homes with a Beverly Hills mailing address are inside Los Angeles city limits, and ULA does apply there: 4% on sales above $5,400,000 and 5.5% at $10,900,000 or more, for closings after June 30, 2026. Check the parcel's city before you list.
Do I need a Beverly Hills business tax certificate to rent out a property?
Generally, yes. Residential rentals fall under Classification E once gross receipts average more than $3,600 per unit for the year. Register before you start renting or within 30 days of starting. The rule applies even if you have no physical location in the city.
Can I rent my Beverly Hills home or guest house short-term?
No. Since September 5, 2025, every residential rental in Beverly Hills, ADUs included, needs an initial lease of at least 12 months. The city can fine short-term rentals up to $5,000 per day.
Can I appeal my Beverly Hills property tax assessment?
Yes. Appeals go to the LA County Assessment Appeals Board, and the filing period runs from July 2 to November 30. LaviCPA reviews your assessed value and prepares and files the appeal.
Book a New Client Introduction
Tell us what you own in Beverly Hills and what you are planning to do with it. We will tell you where we can help and where we cannot.
The intro is free and runs 30 minutes, by Zoom, by phone, or at our office on Sunset Blvd. It covers fit, scope, and next steps. Tax answers come after that, as paid work.
Book a New Client Introduction or call 323-463-2600.
The information on this page is for educational purposes and does not constitute tax, legal, or investment advice. Tax rules change and your situation is unique. Please consult LaviCPA or another qualified CPA before acting on anything here.
Sources
- LA County Registrar-Recorder/County Clerk, documentary transfer tax: https://www.lavote.gov/home/recorder/property-document-recording/documentary-transfer-taxes
- City of Los Angeles Office of Finance, Measure ULA FAQ: https://finance.lacity.gov/faq/measure-ula
- City of Beverly Hills, Business Tax: https://beverlyhills.gov/323/Business-Tax
- BHMC 3-1-219: https://codelibrary.amlegal.com/codes/beverlyhillsca/latest/beverlyhills_ca/0-0-0-1839
- BHMC 3-1-206 and 3-1-207 (due date and delinquency): https://codelibrary.amlegal.com/codes/beverlyhillsca/latest/beverlyhills_ca/0-0-0-1755
- LA City Planning, Bel Air-Beverly Crest historic resources survey (Beverly Hills Post Office area): https://planning.lacity.gov/odocument/8653ceb3-0d57-4e95-8659-cf0a867bbc26/Final_Survey_Report_-_Bel_Air-Beverly_Crest_HPLAEdit.pdf
- City of Beverly Hills, short-term rental FAQ: https://beverlyhills.org/FAQ.aspx?QID=92
- BHMC 10-3-508 (Ordinance 25-O-2918): https://codelibrary.amlegal.com/codes/beverlyhillsca/latest/beverlyhills_ca/0-0-0-14293
- LA County Assessment Appeals Board: https://bos.lacounty.gov/services/assessment-appeals