# Proposition TE: Property Transfer Tax Exemption for Victims of January 2025 Fire Disaster *measure · City of Los Angeles measure* — November 3, 2026 General Election (2026-11-03), Los Angeles County, California Research pack generated 2026-10-30T23:52:30+00:00 by ballotscope. Summaries are LLM-generated from the linked originals and may contain errors; check the originals before relying on anything. Sources span 2025-10-09 to 2026-10-02. ## Overview (as of 2026-10-28, from 15 sources) Proposition TE asks City of Los Angeles voters whether to exempt certain sales of residential property damaged or destroyed in the January 2025 Palisades Fire from the Proposition ULA ('mansion tax') documentary transfer tax [City of Los Angeles Proposition TE: voter information pamphlet pages (ballot question, impartial summary, CAO financial impact statement, full text, arguments); Measures Appearing on the Ballot, General Election November 3, 2026]. The measure would add Municipal Code Section 21.9.17. It applies only when the seller owned the property on January 7, 2025, Building and Safety verifies the damage, and the property has not used the exemption before, for sales from January 7, 2025 through January 6, 2030. Sellers who already paid ULA on qualifying sales could get refunds [Council File 26-1100-S9: Ballot resolution with the text of the proposed ballot measure (adopted July 1, 2026); City of Los Angeles Proposition TE: voter information pamphlet pages (ballot question, impartial summary, CAO financial impact statement, full text, arguments)]. According to the Chief Legislative Analyst, ULA currently taxes sales above $5.4 million at 4% and above $10.9 million at 5.5%, and the fire damaged or destroyed an estimated 5,495 residential structures [City of Los Angeles Proposition TE: voter information pamphlet pages (ballot question, impartial summary, CAO financial impact statement, full text, arguments)]. The City Administrative Officer estimates the measure would not affect the General Fund but would cut ULA revenue to the House LA Fund, which pays for affordable housing and homelessness prevention, by $35 million to $66 million through January 2030 [City of Los Angeles Proposition TE: voter information pamphlet pages (ballot question, impartial summary, CAO financial impact statement, full text, arguments); LAist voter game plan: Proposition TE]. The idea began with Mayor Karen Bass's October 2025 request for an administrative, three-year exemption limited to owner-occupants [Mayor Bass letter to City Council and Director of Finance re Measure ULA exemption for Palisades Fire affected properties; Bass's Proposal to Exempt Palisades Properties From Measure ULA Draws Scrutiny; LA committee votes to explore canceling 'mansion tax' for Palisades homeowners]. The City Attorney later determined that an exemption needed voter approval [City Council advances ballot measure to exempt Palisades Fire victims from ULA transfer tax]. The City Council adopted the ballot resolution on July 1, 2026 and voted 13-1 on August 4, 2026 to call the election, with Councilmember Eunisses Hernandez opposed [Council File 26-1100-S9: Ballot resolution with the text of the proposed ballot measure (adopted July 1, 2026); LA voters to decide measure exempting Pacific Palisades from Measure ULA; LA voters will decide if Palisades homeowners get a break from city's 'mansion tax'; Ordinance No. 189009 calling the special election on the Palisades Fire ULA exemption (passed Aug. 4, 2026)]. Supporters including Mayor Bass, Councilmember Traci Park and building trades groups signed the ballot argument in favor. No argument against was filed, so the main documented criticism comes from Hernandez and from housing advocates quoted in October 2025 coverage [Bass's Proposal to Exempt Palisades Properties From Measure ULA Draws Scrutiny; City of Los Angeles Proposition TE: voter information pamphlet pages (ballot question, impartial summary, CAO financial impact statement, full text, arguments); LAist voter game plan: Proposition TE]. The measure needs a simple majority [City Attorney Report R26-0373 on the draft Palisades Fire ULA exemption ballot measure (June 26, 2026); Measures Appearing on the Ballot, General Election November 3, 2026]. ### Record highlights - October 9, 2025: Mayor Bass asked the Council for an ordinance letting the Director of Finance grant a one-time, three-year ULA exemption for Palisades residents who owned and occupied residential property at the time of the fire. [Mayor Bass letter to City Council and Director of Finance re Measure ULA exemption for Palisades Fire affected properties; Bass's Proposal to Exempt Palisades Properties From Measure ULA Draws Scrutiny] - November 17, 2025: the Council's Ad-Hoc Committee for L.A. Recovery voted 3-0 to advance the mayor's administrative exemption proposal. [LA committee votes to explore canceling 'mansion tax' for Palisades homeowners] - May 10, 2026: the Los Angeles Housing Department estimated that exempting fire-'impacted' residential sales could cut ULA revenue about 6% ($32 million a year), and exempting destroyed single-family homes about 2% ($8 million a year). It urged precise exemption language. [LAHD report on ULA revenues and potential impacts of proposed exemptions (C.F. 26-0088-S1, May 10, 2026); LA voters will decide if Palisades homeowners get a break from city's 'mansion tax'] - June 17, 2026: the Council asked the City Attorney to draft a ballot measure. On June 26 the City Attorney transmitted the draft resolution and election ordinance (Report R26-0373). [City Council advances ballot measure to exempt Palisades Fire victims from ULA transfer tax; Council File 26-1100-S9: Draft election ordinance calling the November 3, 2026 special election (City Attorney, June 26, 2026); City Attorney Report R26-0373 on the draft Palisades Fire ULA exemption ballot measure (June 26, 2026)] - July 1, 2026: the Council adopted the ballot resolution containing the measure text. [Council File 26-1100-S9: Ballot resolution with the text of the proposed ballot measure (adopted July 1, 2026); LA voters to decide measure exempting Pacific Palisades from Measure ULA] - August 4, 2026: the Council voted 13-1 (Hernandez no, Price absent) and passed Ordinance No. 189009 calling the November 3, 2026 election. The ordinance took effect August 7, 2026. [LA voters to decide measure exempting Pacific Palisades from Measure ULA; Voters will decide Measure ULA relief for Palisades fire survivors; LA voters will decide if Palisades homeowners get a break from city's 'mansion tax'; Ordinance No. 189009 calling the special election on the Palisades Fire ULA exemption (passed Aug. 4, 2026)] ### Stated positions - Councilmember Traci Park, who represents the Palisades, says the exemption is narrow, covering original owners and first transactions for five years, residential only, and calls taxing these sellers 'unspeakably cruel' (July 1, 2026). [LA voters to decide measure exempting Pacific Palisades from Measure ULA; LA voters will decide if Palisades homeowners get a break from city's 'mansion tax'; LAist voter game plan: Proposition TE] - Councilmember Eunisses Hernandez says she supports relief for fire survivors, but any exemption should go only to homeowners whose primary residence was destroyed, not LLCs, investors or people with portfolios of properties (July 1, 2026). [LA voters to decide measure exempting Pacific Palisades from Measure ULA; Voters will decide Measure ULA relief for Palisades fire survivors; LA voters will decide if Palisades homeowners get a break from city's 'mansion tax'; LAist voter game plan: Proposition TE] - Mayor Karen Bass said in 2025 that fire victims should not have to pay the transfer tax and argued an exemption would speed sales and rebuilding. [Mayor Bass letter to City Council and Director of Finance re Measure ULA exemption for Palisades Fire affected properties; Bass's Proposal to Exempt Palisades Properties From Measure ULA Draws Scrutiny] - The City Attorney's report says the exemption applies whether or not the property is owner-occupied, and that 'residential property' was left undefined on purpose so the City can interpret it broadly. [City Attorney Report R26-0373 on the draft Palisades Fire ULA exemption ballot measure (June 26, 2026)] ### Where sources disagree - Revenue impact estimates differ. LAHD modeled about $32 million a year for a broad 'fire-impacted' residential exemption, or $8 million a year for destroyed single-family homes. The CAO's statement on the final measure estimates $35 million to $66 million in total through January 2030. The two use different scenarios and time frames. [LAHD report on ULA revenues and potential impacts of proposed exemptions (C.F. 26-0088-S1, May 10, 2026); LA voters will decide if Palisades homeowners get a break from city's 'mansion tax'; City of Los Angeles Proposition TE: voter information pamphlet pages (ballot question, impartial summary, CAO financial impact statement, full text, arguments)] - Descriptions of eligibility differ across sources. The mayor's 2025 proposal covered owner-occupants for three years. The final text has no owner-occupancy limit and a five-year window, and the City Attorney says it applies whether or not owner-occupied. Supporters call it narrowly tailored, and Hernandez says it lacks primary-residence protections. [Mayor Bass letter to City Council and Director of Finance re Measure ULA exemption for Palisades Fire affected properties; City Attorney Report R26-0373 on the draft Palisades Fire ULA exemption ballot measure (June 26, 2026); LA voters will decide if Palisades homeowners get a break from city's 'mansion tax'; City of Los Angeles Proposition TE: voter information pamphlet pages (ballot question, impartial summary, CAO financial impact statement, full text, arguments)] - The City Attorney's June 2026 report refers to a new Section 21.9.18, while the adopted measure text adds Section 21.9.17. [City Attorney Report R26-0373 on the draft Palisades Fire ULA exemption ballot measure (June 26, 2026); Council File 26-1100-S9: Ballot resolution with the text of the proposed ballot measure (adopted July 1, 2026)] ### Gaps - No formal ballot argument against the measure was filed, and no organized opposition campaign appears in the sources. The opposing views come from one councilmember and from anonymous advocates quoted about an earlier proposal. - No campaign finance information on committees for or against the measure was found. - No data on how many qualifying sales have occurred, or on how much the exempted sellers have in property value or ownership type (individual, trust, LLC). - No independent academic or nonpartisan policy analysis specific to Proposition TE was found. The LAHD report models council-motion scenarios, not the final text. - No statements were found from tenant or housing-advocacy organizations about the final ballot measure. ### Arguments for / praise - Measure ULA was meant to address homelessness and housing, not to penalize disaster survivors who have little choice but to sell. The measure keeps ULA in place while offering a limited, one-time exemption. — *Traci Park, Karen Bass, Marqueece Harris-Dawson, Monica Rodriguez, LA/OC Building & Construction Trades Council, Western States Regional Council of Carpenters, Pacific Palisades Community Council* [City of Los Angeles Proposition TE: voter information pamphlet pages (ballot question, impartial summary, CAO financial impact statement, full text, arguments); LAist voter game plan: Proposition TE] - Insurance shortfalls, rising rebuilding costs, bureaucracy and personal circumstances leave some owners no choice but to sell. This is 'the least we can do' for a recovering community. — *Traci Park* [LA voters to decide measure exempting Pacific Palisades from Measure ULA; Voters will decide Measure ULA relief for Palisades fire survivors; LA voters will decide if Palisades homeowners get a break from city's 'mansion tax'] - Buyers discount Palisades offers to cover the ULA cost, which leaves lots vacant. An exemption would speed sales and rebuilding, and later resales of rebuilt homes would still pay ULA. — *Karen Bass* [Mayor Bass letter to City Council and Director of Finance re Measure ULA exemption for Palisades Fire affected properties; Bass's Proposal to Exempt Palisades Properties From Measure ULA Draws Scrutiny] - The exemption does not create a loophole for investors or speculators, because it is limited to owners at the time of the fire and to one use per property. — *Signers of the ballot argument in favor* [City of Los Angeles Proposition TE: voter information pamphlet pages (ballot question, impartial summary, CAO financial impact statement, full text, arguments)] ### Arguments against / criticism - The exemption is not limited to primary residences, so LLCs, investors and owners of multiple properties can use it. The Council could have written protections in and did not. — *Eunisses Hernandez* [LA voters to decide measure exempting Pacific Palisades from Measure ULA; Voters will decide Measure ULA relief for Palisades fire survivors; LA voters will decide if Palisades homeowners get a break from city's 'mansion tax'; LAist voter game plan: Proposition TE] - It cuts funding for affordable housing, homelessness prevention and tenant protections, while the Council rejected post-fire eviction protections for working-class tenants. — *Eunisses Hernandez* [LA voters will decide if Palisades homeowners get a break from city's 'mansion tax'; LAist voter game plan: Proposition TE] - ULA is a tax on high-value assets, not hardship. Carving out exceptions to a voter-approved measure risks more exceptions and adds uncertainty that delays housing. — *Unnamed housing advocates quoted by Mar Vista Voice / Knock LA (October 2025, about the mayor's earlier proposal)* [Bass's Proposal to Exempt Palisades Properties From Measure ULA Draws Scrutiny] ## Text analysis (as of 2026-10-28) Coverage: Full text of the proposed ballot measure: Section 1 (new LAMC Sec. 21.9.17, subsections (a)-(d)) and Section 2 (severability), read in the Council's adopted ballot resolution attachment (S3) and checked against the identical text in the City Clerk's voter pamphlet proof (S2). S1 is the countywide list of ballot labels only. The measure relies on Municipal Code provisions it does not reproduce (Secs. 21.9.2, 21.9.10 and 16.03), which were not in the documents reviewed. Underline formatting is lost in the stored text, but the measure adds an entirely new section, so no deleted wording is mixed in. Drafting quality: **adequate**. The measure is short and structurally clear: one new code section with six cumulative eligibility conditions, a fixed operative window, and a refund mechanism that reuses the existing ULA refund procedure and tolls its time limits. Its limits are concrete: the seller must have owned the property on January 7, 2025, damage must be verified by Building and Safety, and each property can use the exemption once. The main weaknesses are definitional. 'Residential property' is not defined, 'Damaged' is defined only by reference to another code section with unusual wording ('the same application'), and the text gives no verification procedure or standard for Building and Safety. The ownership-continuity condition leaves cases like heirs and post-fire trust transfers unaddressed. There is one minor cross-reference slip ('Section (a)(1)' for 'Subsection (a)(1)'). The severability clause is standard boilerplate. - **ambiguity** (medium, Sec. 21.9.17(a)(1)): 'Residential property' is not defined anywhere in the text. Whether it covers multifamily apartment buildings, mixed-use buildings, condominiums, or vacant lots where a home stood before the fire decides which sales qualify, and the higher-value multifamily and mixed-use sales are where most ULA revenue would be at stake. The text leaves this to whoever administers it. — "the land, tenements, or other realty sold within the City of Los Angeles is a residential property damaged or destroyed by the Palisades Fire in January 2025" [Council File 26-1100-S9: Ballot resolution with the text of the proposed ballot measure (adopted July 1, 2026)] - **carve out** (medium, Sec. 21.9.17(a)(3)-(4)): The only limit on who can claim the exemption is ownership on the day the fire began. Nothing requires owner-occupancy or primary residence, limits the number of properties one owner can claim for, excludes business entities, or caps the sale price. As written, an investor or company that owned fire-damaged residential property on January 7, 2025 qualifies on the same terms as a displaced homeowner. Because ULA applies only above its value thresholds, the benefit goes only to sellers of properties above those thresholds. — "the grantor, assignor, or transferor described under Subsection (a)(3) was the owner or owners of the residential property described in Subsection (a)(1) on January 7, 2025" [Council File 26-1100-S9: Ballot resolution with the text of the proposed ballot measure (adopted July 1, 2026)] - **gap** (medium, Sec. 21.9.17(a)(3)-(4)): Requiring the seller to be the same owner as on January 7, 2025 leaves common situations unaddressed: heirs selling after an owner's death, owners who moved title into a living trust or LLC after the fire, divorce transfers, and sales where only some of the original co-owners remain. Whether these sellers count as 'the owner or owners' is not stated, and the answer decides whether they get the exemption. — "the grantor, assignor, or transferor is the owner or owners of the residential property described in Section (a)(1)" [Council File 26-1100-S9: Ballot resolution with the text of the proposed ballot measure (adopted July 1, 2026)] - **ambiguity** (low, Sec. 21.9.17(b)): 'Damaged' is defined only by reference to LAMC Section 16.03, with the unusual phrase 'the same application', and the referenced text is not reproduced. A reader cannot tell from the measure itself what degree of damage qualifies (for example, whether smoke or minor damage counts). The word 'destroyed' is not defined at all. — "shall have the same application as set forth in Section 16.03 of this Code" [Council File 26-1100-S9: Ballot resolution with the text of the proposed ballot measure (adopted July 1, 2026)] - **gap** (low, Sec. 21.9.17(a)(2)): Verification by Building and Safety is a condition of eligibility, but the text sets no process, evidence standard, deadline or appeal for that verification, and does not say whether existing post-fire inspection records are enough. The practical rules are left to the departments. — "the damage or destruction of the residential property described in Subsection (a)(1) is verified by the Department of Building and Safety" [Council File 26-1100-S9: Ballot resolution with the text of the proposed ballot measure (adopted July 1, 2026)] - **duration** (low, Sec. 21.9.17(c)-(d)): The exemption is retroactive to January 7, 2025 and ends January 6, 2030. Sellers who already paid ULA on qualifying sales may claim refunds, and the refund deadlines restart on the measure's effective date. The sunset is a fixed date, and the one-time limit in (a)(5) prevents repeat use on the same property. — "Any time limits set by Section 21.9.10 of this Code with respect to the refunds described herein shall not start to run until the effective date of this section" [Council File 26-1100-S9: Ballot resolution with the text of the proposed ballot measure (adopted July 1, 2026)] - **drafting error** (low, Sec. 21.9.17(a)(3)): Subsection (a)(3) refers to 'Section (a)(1)' where the other paragraphs say 'Subsection (a)(1)'. The intended reference is clear from context, so the meaning does not change. — "residential property described in Section (a)(1)" [Council File 26-1100-S9: Ballot resolution with the text of the proposed ballot measure (adopted July 1, 2026)] - Beneficiary: Owners of record on January 7, 2025 of residential property in the City damaged or destroyed by the Palisades Fire, who sell for amounts above the ULA thresholds by January 6, 2030: Their sale is exempt from the Homelessness and Housing Solutions Tax (ULA), once per property, with no owner-occupancy, entity or price limit in the text. — "The Homelessness and Housing Solutions Tax imposed by Subsection (b) of Section 21.9.2 of this Code shall not apply" [Council File 26-1100-S9: Ballot resolution with the text of the proposed ballot measure (adopted July 1, 2026)] - Beneficiary: Qualifying sellers who already paid ULA on a sale between January 7, 2025 and the measure's effective date: They may claim a refund through the existing ULA refund procedure, with time limits starting at the effective date. — "The Director of Finance is authorized and empowered to issue refunds on eligible claims, which are deemed to accrue" [Council File 26-1100-S9: Ballot resolution with the text of the proposed ballot measure (adopted July 1, 2026)] Limitations: The analysis covers only the measure's own text. The Municipal Code sections it relies on (21.9.2, 21.9.10, 16.03) were not reviewed, so the interaction with ULA's base rates, thresholds and refund rules is described only as far as the text states it. Implementing rules from the Office of Finance or Building and Safety, if any, were not available. ## Timeline (newest first) - **2026-10-14** — Guide updated (LAist) - **2026-10-02** — Published: LAist voter game plan: Proposition TE (LAist) - **2026-10-02** — LAist voter guide published (LAist) - **2026-09-22** — Published: Measures Appearing on the Ballot, General Election November 3, 2026 (Los Angeles County Registrar-Recorder/County Clerk) - **2026-09-11** — Published: City of Los Angeles Proposition TE: voter information pamphlet pages (ballot question, impartial summary, CAO financial impact statement, full text, arguments) (Los Angeles City Clerk) - **2026-08-12** — Published: ULA ordinance updates (Hanson Bridgett) - **2026-08-07** — Published: Ordinance No. 189009 calling the special election on the Palisades Fire ULA exemption (passed Aug. 4, 2026) (Los Angeles City Clerk) - **2026-08-07** — Ordinance No. 189009 posted and effective (Los Angeles City Clerk) - **2026-08-04** — Published: LA voters to decide measure exempting Pacific Palisades from Measure ULA (NBC Los Angeles (City News Service)) - **2026-08-04** — Council voted 13-1 to place the measure on the November ballot (NBC Los Angeles (City News Service)) - **2026-08-04** — Published: Voters will decide Measure ULA relief for Palisades fire survivors (Westside Current) - **2026-08-04** — City Council passed Ordinance No. 189009 calling the special election (Los Angeles City Clerk) - **2026-08-04** — Published: LA voters will decide if Palisades homeowners get a break from city's 'mansion tax' (LAist) - **2026-08-04** — Council voted 13-1 to place the measure on the ballot (LAist) - **2026-07-01** — Council finalized ballot language; Park and Hernandez spoke (NBC Los Angeles (City News Service)) - **2026-07-01** — Published: Council File 26-1100-S9: Ballot resolution with the text of the proposed ballot measure (adopted July 1, 2026) (Los Angeles City Council) - **2026-07-01** — City Council adopted the ballot resolution placing the measure on the November 3, 2026 ballot (Los Angeles City Council) - **2026-07-01** — Park and Hernandez spoke on the ballot language (Westside Current) - **2026-07-01** — Council meeting where Park and Hernandez debated the measure (LAist) - **2026-06-26** — Published: Council File 26-1100-S9: Draft election ordinance calling the November 3, 2026 special election (City Attorney, June 26, 2026) (Los Angeles City Attorney) - **2026-06-26** — City Attorney approved the draft election ordinance as to form and legality (Los Angeles City Attorney) - **2026-06-26** — Published: City Attorney Report R26-0373 on the draft Palisades Fire ULA exemption ballot measure (June 26, 2026) (Los Angeles City Attorney) - **2026-06-26** — City Attorney transmitted Report R26-0373 with draft ballot resolution and election ordinance (Los Angeles City Attorney) - **2026-06-19** — Published: City Council advances ballot measure to exempt Palisades Fire victims from ULA transfer tax (Palisades News) - **2026-06-17** — City Council requested the City Attorney prepare the ballot measure documents (Los Angeles City Attorney) - **2026-05-10** — Published: LAHD report on ULA revenues and potential impacts of proposed exemptions (C.F. 26-0088-S1, May 10, 2026) (Los Angeles Housing Department) - **2026-05-10** — LAHD transmitted report on ULA revenues and proposed exemptions (Los Angeles Housing Department) - **2025-11-17** — Published: LA committee votes to explore canceling 'mansion tax' for Palisades homeowners (LAist) - **2025-11-17** — Ad-Hoc Committee for L.A. Recovery voted 3-0 to advance the exemption proposal (LAist) - **2025-10-31** — Published: Bass's Proposal to Exempt Palisades Properties From Measure ULA Draws Scrutiny (Knock LA (republished from Mar Vista Voice)) - **2025-10-16** — Article originally published in Mar Vista Voice (Knock LA (republished from Mar Vista Voice)) - **2025-10-09** — Published: Mayor Bass letter to City Council and Director of Finance re Measure ULA exemption for Palisades Fire affected properties (Office of Mayor Karen Bass) - **2025-10-09** — Mayor Bass sent letter to City Council and Director of Finance requesting a ULA exemption ordinance (Office of Mayor Karen Bass) - **2025-10-09** — Mayor Bass sent letter proposing a ULA exemption (Knock LA (republished from Mar Vista Voice)) - **2025-09-17** — Mayor Bass spoke at a webinar in support of an exemption (Knock LA (republished from Mar Vista Voice)) - **2025-01-07** — Palisades Fire began (Los Angeles City Clerk) ## Sources ### LAist voter game plan: Proposition TE - LAist · voter guide · published 2026-10-02 · stance: neutral - LAist's voter guide to Proposition TE (updated October 14, 2026), explaining what the measure does, the ballot wording, supporters' and opponents' positions, and the CAO's revenue estimate. - Prop. TE applies only to residential properties sold by the owner of record as of January 7, 2025, through January 6, 2030. - ULA currently taxes sales over $5.4 million at 4% and over $10.9 million at 5.5%. - No official argument against was submitted; Councilmember Eunisses Hernandez voted against placing it on the ballot. - The CAO estimates a $35 million to $66 million reduction in ULA revenue; ULA raised close to $548 million in the last fiscal year. - Supporters include Mayor Bass, Councilmember Park, the LA/OC Building & Construction Trades Council and the Pacific Palisades Community Council. - Reference: Proposition TE official ballot materials (City Clerk) - Reference: City ULA revenue page ### Measures Appearing on the Ballot, General Election November 3, 2026 - Los Angeles County Registrar-Recorder/County Clerk · official text · published 2026-09-22 · stance: not_applicable - The Los Angeles County Registrar-Recorder/County Clerk's list of all measures on the November 3, 2026 ballot. For Proposition TE it gives only the ballot question, the majority-vote threshold, and the names of supporters and opponents who signed ballot arguments; it does not contain the ordinance text or any analysis. - Lists Proposition TE under City of Los Angeles measures requiring a majority (50%+1) vote. - Ballot question: a one-time exemption from the City's special documentary transfer tax (Proposition ULA) for residential properties damaged or destroyed in the Palisades Fire and sold within five years of the fire. - Supporters listed: Councilmember Park; Mayor Bass; Council President Harris-Dawson; Western States Carpenters; Palisades Community Council. Opponents: none submitted. ### City of Los Angeles Proposition TE: voter information pamphlet pages (ballot question, impartial summary, CAO financial impact statement, full text, arguments) - Los Angeles City Clerk · official text · published 2026-09-11 · stance: not_applicable - The City Clerk's voter information pamphlet pages for Proposition TE (marked as a printer's proof and 'DRAFT'). They contain the ballot question, an impartial summary by Chief Legislative Analyst Sharon M. Tso, a financial impact statement by City Administrative Officer Matthew W. Szabo, the ballot digest, the full text of the proposed ordinance (new Municipal Code Section 21.9.17), and the argument in favor. No argument against was submitted. - The ordinance adds LAMC Section 21.9.17, exempting from the Proposition ULA tax a sale of residential property damaged or destroyed by the January 2025 Palisades Fire, if damage is verified by the Department of Building and Safety, the seller owned it on January 7, 2025, and the property has not already used the exemption. - The exemption is operative from January 7, 2025 through January 6, 2030, and the Director of Finance may refund ULA tax already paid on qualifying sales. - The Chief Legislative Analyst's impartial summary says the Palisades Fire damaged or destroyed about 5,620 structures, an estimated 5,495 of them residential, and that the measure may reduce funding for affordable housing and tenant assistance programs. - The CAO's financial impact statement says the measure will not affect the General Fund but will reduce House LA Fund revenue by an estimated $35 million to $66 million through January 2030. - The argument in favor is signed by Councilmember Traci Park, Mayor Karen Bass, Council President Marqueece Harris-Dawson, Councilmember Monica Rodriguez, State Senator Ben Allen, Assemblymember Jacqui Erwin (name as printed), LAUSD board member Nick Melvoin, the LA/OC Building & Construction Trades Council, the Western States Regional Council of Carpenters and the Pacific Palisades Community Council. ### ULA ordinance updates - Hanson Bridgett · third party analysis · published 2026-08-12 · stance: neutral - ### Ordinance No. 189009 calling the special election on the Palisades Fire ULA exemption (passed Aug. 4, 2026) - Los Angeles City Clerk · decision record · published 2026-08-07 · stance: not_applicable - Ordinance No. 189009, the adopted election ordinance calling the November 3, 2026 special election on the Prop ULA exemption for properties damaged or destroyed in the 2025 fire. It is procedural and points to the ballot resolution for the measure text. - Passed August 4, 2026; approved August 4, 2026; posted and effective August 7, 2026. - Consolidates the special election with the City's General Municipal Election and the State General Election. - Majority of votes cast required for passage. ### LA voters to decide measure exempting Pacific Palisades from Measure ULA - NBC Los Angeles (City News Service) · news · published 2026-08-04 · stance: neutral - City News Service report (via NBC Los Angeles) on the City Council's 13-1 vote to place the Palisades Fire exemption from Measure ULA on the November ballot, with quotes from Councilmember Traci Park in favor and Councilmember Eunisses Hernandez against. - Council voted 13-1 on August 4, 2026, with Hernandez opposed and Curren Price absent; there was no discussion. - Park said fire victims are running out of time, options and money and some have no choice but to sell. - Hernandez said any exemption should only be for homeowners whose primary residence was destroyed and that she did not support 'another loophole for the ultra-wealthy'. - Reports Measure ULA raised nearly $1.2 billion from 1,633 transactions through April 30, 2026, per the city Housing Department. ### Voters will decide Measure ULA relief for Palisades fire survivors - Westside Current · news · published 2026-08-04 · stance: neutral - Westside Current report (with City News Service material) on the Council's 13-1 vote to place the Measure ULA exemption for Palisades Fire victims on the November ballot, summarizing supporter and critic positions. - Supporters say it provides targeted relief for fire survivors; critics say it could benefit wealthy property owners and investors. - Repeats Park's and Hernandez's July 1 statements. - Describes ULA as a 4% tax above $5.3 million and 5.5% above $10.6 million, applying to mansions, apartment buildings, commercial and multifamily property. ### LA voters will decide if Palisades homeowners get a break from city's 'mansion tax' - LAist · news · published 2026-08-04 · stance: neutral - LAist report on the City Council's 13-1 vote to put the Palisades Fire 'mansion tax' exemption on the November ballot, citing a May 2026 Housing Department estimate of the revenue effect and quoting Councilmembers Hernandez and Park. - Cites a May 2026 LA Housing Department report that an exemption could reduce ULA revenue by up to 6%, or $32 million a year. - Notes a statewide initiative to repeal ULA was pulled earlier in 2026 in exchange for a legislative deal. - Hernandez said protections limiting the exemption to primary residences could have been written into the ordinance and were not. - Park called taxing these sellers 'unspeakably cruel' and said the exemption is narrow. - Reference: LA Housing Department May 2026 report on ULA exemptions - Reference: City Finance Measure ULA FAQ - Reference: UCLA Lewis Center study on unintended consequences of Measure ULA ### Council File 26-1100-S9: Ballot resolution with the text of the proposed ballot measure (adopted July 1, 2026) - Los Angeles City Council · official text · published 2026-07-01 · stance: not_applicable - The City Council's ballot resolution for Council File 26-1100-S9, certified as adopted on July 1, 2026, which submits the Palisades Fire ULA exemption to voters on November 3, 2026 and attaches the text of the proposed ballot measure (new LAMC Section 21.9.17 plus a severability clause). The attached text matches the text printed in the voter pamphlet. - Sets the vote requirement at a majority of votes cast. - Fixes the ballot title and question, with the letter designation left blank. - Authorizes the City Clerk to make technical and formatting adjustments to the measure for ballot materials. - Attaches the full text of proposed Section 21.9.17: the exemption conditions in subsection (a)(1)-(6), the definition of 'Damaged' by reference to LAMC Section 16.03, the January 7, 2025 to January 6, 2030 operative window, and the refund authority of the Director of Finance. ### Council File 26-1100-S9: Draft election ordinance calling the November 3, 2026 special election (City Attorney, June 26, 2026) - Los Angeles City Attorney · decision record · published 2026-06-26 · stance: not_applicable - The City Attorney's draft election ordinance (approved as to form June 26, 2026) calling a special election on November 3, 2026 for the Prop ULA exemption for properties damaged or destroyed in the 2025 fire. It is procedural and refers to the accompanying ballot resolution for the measure text. - Calls a special election consolidated with the City's General Municipal Election and the State General Election on November 3, 2026. - States that the measure needs a majority of the votes cast. - Sets the ballot title and question and directs the City Clerk to administer the voter information pamphlet. ### City Attorney Report R26-0373 on the draft Palisades Fire ULA exemption ballot measure (June 26, 2026) - Los Angeles City Attorney · official analysis · published 2026-06-26 · stance: not_applicable - City Attorney Report R26-0373 to the City Council, transmitting the draft ballot resolution and election ordinance for the Palisades Fire exemption from the Proposition ULA tax. It summarizes the measure, the vote requirement, the deadline for adoption, CEQA exemption and a Council Rule 38 referral. - Says the Council requested the documents on June 17, 2026. - Says the measure needs a majority of voters and that the deadline to adopt final resolutions for the November 3, 2026 ballot is July 1, 2026. - Describes the exemption as applying to all residential properties damaged or destroyed by the Palisades Fire, 'whether or not owner-occupied', sold by the owner or owners at the time of the fire, between January 7, 2025 and January 6, 2030. - States that 'Residential property' is left undefined in the ballot text to let the City apply a broad interpretation and avoid inadvertently excluding eligible transfers. - Says the exemption would apply retroactively to taxes paid before the effective date, with refund claims arising under normal rules for taxes paid after it. - Refers to the new section as Section 21.9.18, while the measure text adds Section 21.9.17. ### City Council advances ballot measure to exempt Palisades Fire victims from ULA transfer tax - Palisades News · news · published 2026-06-19 · stance: neutral - Palisades News report on the City Council's unanimous vote to begin the process of placing a Measure ULA exemption for Palisades Fire victims on the November 2026 ballot, by directing the City Attorney to draft ballot language. - The proposal was introduced by Councilmember Traci Park and co-presented by Councilmember Imelda Padilla. - Describes a one-time, five-year exemption, retroactive to transactions beginning January 7, 2025. - Reports that the City Attorney determined in January that the Council cannot create an exemption without voter approval because ULA was enacted by ballot measure. ### LAHD report on ULA revenues and potential impacts of proposed exemptions (C.F. 26-0088-S1, May 10, 2026) - Los Angeles Housing Department · official analysis · published 2026-05-10 · stance: neutral - Los Angeles Housing Department report (C.F. 26-0088-S1) analyzing ULA revenues and outcomes and the potential effects of four proposed ULA exemptions, two of them disaster-related. It predates and does not analyze Proposition TE's final text, but models a Palisades exemption. - Exempting residential transactions 'impacted' by the Palisades Fire (modeled as residential sales in ZIP codes 90272 and 90402) could reduce ULA revenue by 6%, about $32 million a year while in place. - Exempting single-family properties 'destroyed' by the Palisades Fire could reduce revenue by 2%, about $8 million a year. - Uses a $502 million baseline year from the draft FY 2026-27 ULA Expenditure Plan. - Lists implementation questions the motion language raised, including whether a fire exemption is limited to residential uses and how 'fire-impacted areas' would be defined, and recommends precise language. - Warns that disaster exemptions could cause abrupt revenue drops that make it hard to maintain staffing and contracted providers. ### LA committee votes to explore canceling 'mansion tax' for Palisades homeowners - LAist · news · published 2025-11-17 · stance: neutral - LAist report on the City Council's Ad-Hoc Committee for L.A. Recovery voting 3-0 to advance Mayor Bass's request for an ordinance letting the Director of Finance exempt Palisades homeowners from Measure ULA. It describes an earlier, administrative route that preceded Proposition TE. - Committee vote was 3-0 on November 17, 2025. - Bass's October letter asked for authority for a three-year exemption for residents who 'owned and occupied' residential property at the time of the fire. - Bass's office said the letter followed a meeting with Rick Caruso. - Notes an earlier state bill that would have carved out fire-zone sales, tied to the Howard Jarvis Taxpayers Association's repeal effort, which Bass asked lawmakers to shelve. ### Bass's Proposal to Exempt Palisades Properties From Measure ULA Draws Scrutiny - Knock LA (republished from Mar Vista Voice) · third party analysis · published 2025-10-31 · stance: oppose - A Knock LA article (originally published by Mar Vista Voice on October 16, 2025) about Mayor Karen Bass's October 2025 proposal for an administrative ULA exemption for Palisades properties. It reports the proposal and is critical of it, quoting unnamed housing advocates. It concerns an earlier proposal, not the final Proposition TE text. - Bass's October 9, 2025 letter proposed a three-year exemption, to be created by ordinance delegating rulemaking to the Director of Finance plus a mayoral directive. - Bass's office said the exemption would apply only to owner-occupied residential properties in the Palisades at the time of the fire. - Reports that the proposal followed a meeting between Bass and developer Rick Caruso, who praised it. - Quotes unnamed housing advocates who say sellers of $5 million-plus homes are not in financial distress and that exceptions undermine ULA. - Reference: Mayor Bass's October 9, 2025 letter to City Council ### Mayor Bass letter to City Council and Director of Finance re Measure ULA exemption for Palisades Fire affected properties - Office of Mayor Karen Bass · other · published 2025-10-09 · stance: support - Mayor Karen Bass's October 9, 2025 letter asking the City Council to adopt an ordinance giving the Director of Finance authority to grant a limited, one-time, three-year exemption from Measure ULA for Palisades Fire-affected residential properties. It is the mayor's own statement of the case for an exemption, before Proposition TE was drafted. - Bass says ULA 'as written is silent' on how to exempt natural disaster survivors. - She says buyers are factoring ULA into lower-than-market offers, leaving lots vacant and homes unsold. - She proposes a one-time exemption over three years for owners who owned and occupied residential property in the Palisades at the time of the fire, to be implemented by executive directive after a Council ordinance. - She argues later resales of rebuilt properties would remain subject to ULA and generate higher revenue. ### LAist voter game plan: Proposition TE - LAist · voter guide · published undated · stance: neutral - ## Suggested use Ask me neutral questions about this subject using the material above. Distinguish what the sources say from your own background knowledge, cite the source titles you rely on, and say when information may be out of date given the dates shown.