The tax is part of the Tenant Ownership Rights Charter Amendment (TORCA), which allowed for the conversion of apartment buildings into condominiums as long as a sufficient number of tenants approved the conversion and agreed to purchase their units.  Under this agreement landlords had to offer the units for sale first to the tenants already living in the units.  Tenants declining to purchase their unit were allowed to remain in their units.

The tax was levied on each conversion, with the funds to be used for development and administration of TORCA programs, or to assist low to moderate income households.  This program was voted into effect in 1984 by Santa Monica voters and expired in 1996. 

If you have a TORCA lien on your property, please contact the Treasury Section for payments or release of lien.


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