Glendale Taxes: Sales, Property, Transfer, and Business Fees

Taxes in Glendale, California, come from several layers of government stacked on top of each other. The combined sales tax rate is 10.50 percent as of April 1, 2025. Homeowners pay property tax under California’s Proposition 13 framework at a 1 percent base rate plus voter-approved bond levies. Utility bills carry a 7 percent surcharge, hotel stays are taxed at 12 percent, and real estate sales trigger a documentary transfer tax of $2.20 per $1,000 of value. Businesses pay flat registration fees rather than income-based taxes.

Sales and Use Tax

The combined sales and use tax rate in Glendale is 10.50 percent, effective April 1, 2025. The rate went up from 10.25 percent after voters approved Measure A in November 2024, which repealed a 0.25 percent countywide homelessness tax and replaced it with a new 0.50 percent countywide tax.¹

The 10.50 percent is built from four pieces:

California’s statewide base rate of 7.25 percent, which already includes a 1 percent allocation returned to the city
Los Angeles County transportation measures adding 2 percent
The new countywide Measure A adding 0.50 percent
Glendale’s own Measure S adding 0.75 percent

Measure S was approved by Glendale voters in November 2018 and generates roughly $30 million per year for the city’s general fund. It has no sunset clause, so it stays in place indefinitely.²

The tax applies to retail sales of tangible goods and is collected at the register. Use tax at the same 10.50 percent rate applies when you buy taxable items from out-of-state sellers who don’t collect California sales tax at checkout.

Property Tax

If you own real property in Glendale, your tax bill starts at 1 percent of the property’s assessed value under Proposition 13. Assessed value is typically the purchase price, and it can only rise by a maximum of 2 percent per year unless the property is sold or undergoes new construction.³ The Los Angeles County Assessor’s Office handles valuation for every property in the county.

Your actual bill will run higher than 1 percent because voter-approved bond measures stack on top. In Glendale, these typically include debt service for Glendale Unified School District bonds and Glendale Community College district improvements. The California Constitution allows these additional levies for voter-approved indebtedness and direct assessments covering schools, emergency services, and similar needs.⁴ The county sends a single consolidated bill and redistributes the money to the city and the relevant districts.

Documentary Transfer Tax on Real Estate Sales

When real property changes hands in Glendale, both the county and the city collect a documentary transfer tax. Los Angeles County charges $0.55 per $500 of sale price, and Glendale, as a charter city, matches that with its own $0.55 per $500.⁵ The combined rate is $1.10 per $500, or $2.20 per $1,000 of value. On a $900,000 home sale, that comes to roughly $1,980. The tax applies only when the value transferred exceeds $100, and it’s calculated after subtracting any liens that remain on the property at closing.

Utility Users Tax

Glendale charges a 7 percent utility users tax on telephone, electricity, gas, water, and video services used within city limits.⁶ It appears as a line item on your monthly utility bills, and the provider forwards it to the city.

Two exemptions exist. Seniors aged 62 or older whose household gross income is below $13,950 per year can qualify for a full exemption on all covered utilities. Residents aged 55 or older with a disability may qualify for an exemption on city-supplied electricity and water through the Glendale Water and Power Senior Care Program, subject to income limits.⁶ If either applies to you, contact the Finance Department to apply.

Transient Occupancy Tax

Hotels, motels, and short-term rental operators in Glendale collect a 12 percent transient occupancy tax from guests staying fewer than 30 consecutive days.⁷ The operator adds it to the room charge and remits it to the city. If you run an Airbnb or similar rental in Glendale, you are the operator responsible for collecting and reporting the tax. Detailed definitions appear in Glendale Municipal Code Section 4.32.

Business Registration Fees

Businesses operating in Glendale pay flat registration fees rather than a tax tied to revenue. A new Business Registration Certificate (BRC) costs $496.39, and annual renewals cost $128.77.⁸ Nonprofits, private schools, and churches operating within city limits must register too.

Glendale’s Municipal Code is explicit that these are regulatory charges rather than taxes. The code says the fees “may not exceed the reasonable costs of providing the regulatory services” and that no fee “shall be construed as a business license tax.”⁹

Home-based businesses don’t apply for a BRC at all. If you work from home, you need a separate Home Occupation Permit instead.⁸

Watch the renewal date. Your BRC expiration is printed on the certificate itself, and the city sends email reminders 30 days and 15 days ahead.⁸ If the certificate lapses, you can’t simply pay the renewal fee. You have to apply for a new BRC at the full $496.39 rate instead of $128.77. Operating without a valid BRC also counts as a separate violation for each day you continue doing business, so penalties stack fast.⁹

1
City of Glendale, CA. Sales and Use Tax
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City of Glendale, CA. Frequently Asked Questions
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Los Angeles County Assessor. Proposition 13
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City of Glendale, CA. Property Tax
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Los Angeles County Registrar-Recorder/County Clerk. Documentary Transfer Taxes – General Info
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Glendale Municipal Code. Glendale Municipal Code Chapter 4.36 – Utility Users Tax
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City of Glendale, CA. Transient Occupancy Tax
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City of Glendale, CA. Business Registration Certificate (BRC)
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Glendale Municipal Code. Glendale Municipal Code 5.04 – Business Licenses Generally