Adjusted Annual Property Tax Bill
Please click on any number to view the description of the bill component. You may also scroll down to the bottom of the page to view a complete list of field descriptions.
Adjusted Secured Property Tax Bill - The Adjusted Secured Property Tax Bill replaces the Annual Secured Property Tax Bill. Annual property taxes may be adjusted during the fiscal year, July 1 through June 30. Reasons may include one or more of the following: 1) a change or correction to the assessed value of the property, 2) the allowance of an exemption that was previously omitted, 3) the correction of a direct assessment placed on the property from a municipality or special district, or 4) the inclusion of a penalty for failure to comply with certain requirements of the Office of the Assessor, prescribed by law (this excludes a penalty resulting from a delinquent payment). In addition, changes may occur to the Voted Indebtedness Tax Rate. Voted Indebtedness is the result of voter approval of a bond measure initiative.
Assessor's Identification Number - This area identifies the Assessor’s Identification Number – (1234-567-890). The Assessor’s Identification Number (AIN) is a ten-digit number assigned by the Office of the Assessor to each piece of real property in Los Angeles County. This ten-digit AIN is made up of a four-digit Map Book Number (1234), a three-digit Page Number (567), and a three-digit Parcel Number (890).
Year and Sequence - This area identifies the Year and Sequence – (16 000). This five digit number is made up of a two-digit tax year and a three-digit sequence or bill type. For example, a 2016 annual bill is displayed as 16 000, however a 2016 supplemental bill may be displayed as 16 010.
General Tax Levy - This tax amount is the general one percent (1%) tax rate levied against every property in the County. The calculation is 1 percent times the "Net Taxable Value".
Assessee - The owner of record and the mailing address on file with the Office of the Assessor.
Voted Indebtedness - Voter-approved taxes levied against property.
Electronic Fund Transfer (EFT) Number - The EFT number is used to make credit card/Visa Debit card payments over the telephone. To initiate a credit card/Visa Debit card payment, please call 1(888) 473-0835. However, there are processing fees when paying by credit card/Visa Debit card. Each transaction is limited to $99,999.99. The PIN number is used to make electronic check payment to protect your security and privacy and is used to pay your current year and defaulted taxes online. Effective with tax bills issued after August 2013, the PIN may contain all alpha, all numeric, or alpha/numeric characters. The alpha letter 'O' is not used in the PIN. The '0' is always a number zero.
Direct Assessments – These are additional charges placed on the property tax bills. These charges are not based on Assessor’s valuations. Examples of direct assessments are charges for sewer maintenance, water, or fire districts. For questions regarding these assessments, please contact the agency. The telephone number for each agency is listed on the bill, or please visit the Department of Auditor-Controller’s website for a Direct Assessment Listing.
Special Information - This section provides important information about the bill and states whether there are any delinquent taxes owed.
Total Taxes Due - This is the total amount due for the bill. The Annual
Secured Property Tax Bill has two payment stubs. The first installment is due
November 1 and is
delinquent December 10. If the first installment is not received or
United States Postal Service (USPS) postmarked by December 10, a 10 percent penalty will be imposed.
The second installment is due February 1 and is delinquent April 10. If the second installment
is not received or USPS postmarked on or before April 10, a 10 percent penalty and a $10.00 cost
will be imposed. Taxpayers must be sure to include the payment stub with any type of payment
and write their Assessor's Identification Number with the Year/Sequence Number on their check.
Property Location and / or Property Description - The property address and/or legal description on record with the Assessor's office.
Prior Assessed Value - This is the Assessor’s valuation of the property prior to the recent transfer/new construction date.
Current Assessed Value - The Assessor’s valuation of the property after the adjustment.
Assessor’s Regional Office - This is the address and telephone number to contact for questions regarding the assessed value of the property.
Less Exemption - Exemptions, if any, are deducted from the assessed value.
Net Taxable Value - The difference between the current value and exemptions.
Returned Check Charge - There is a $50.00 charge for any checks returned by the bank.
2nd Installment Delinquency Date - If paying the bill in installments, the second installment must be received or United States Postal Service postmarked by this date, or a 10 percent penalty and a $10.00 cost will be imposed.
2nd Installment Due - Amount of taxes due for the second installment. Amount of taxes due for the second installment. Identification Number with the Year/Sequence Number on their check.
Remit Amount - If payment is not made by the delinquency date, remit the amount stated here. Include the payment stub(s) with the payment and write the Assessor’s Identification Number and the Year/Sequence Number on the check.
Make Checks Payable - Make checks payable to the Los Angeles County Tax Collector and mail to this address. Include the payment stub(s) with the payment and write the Assessor’s Identification Number and the Year/Sequence Number on the check.
1st Installment Delinquency Date - If paying the bill in full, payment must be received or United States Postal Service (USPS) postmarked by this date. If paying in installments, the first installment must be received or USPS postmarked by this date, or a 10 percent penalty will be imposed.
1st Installment Due - Amount of taxes due for the first installment. Taxpayers must be sure to include the payment stub with any type of payment and write their Assessor’s Identification Number with the Year/Sequence Number on their check.
Remit Amount - If payment is not made by the delinquency date, remit the amount stated here. Include the payment stub(s) with the payment and write the Assessor’s Identification Number and the Year/Sequence Number on the check.
Make Checks Payable - Make checks payable to the Los Angeles County Tax Collector and mail to this address. Include the payment stub(s) with the payment and write the Assessor’s Identification Number and the Year/Sequence Number on the check.
Adjusted Secured Property Tax Bill - The Adjusted Secured Property Tax Bill replaces the Annual Secured Property Tax Bill. Annual property taxes may be adjusted during the fiscal year, July 1 through June 30. Reasons may include one or more of the following: 1) a change or correction to the assessed value of the property, 2) the allowance of an exemption that was previously omitted, 3) the correction of a direct assessment placed on the property from a municipality or special district, or 4) the inclusion of a penalty for failure to comply with certain requirements of the Office of the Assessor, prescribed by law (this excludes a penalty resulting from a delinquent payment). In addition, changes may occur to the Voted Indebtedness Tax Rate. Voted Indebtedness is the result of voter approval of a bond measure initiative.
Assessor's Identification Number - This area identifies the Assessor’s Identification Number – (1234-567-890). The Assessor’s Identification Number (AIN) is a ten-digit number assigned by the Office of the Assessor to each piece of real property in Los Angeles County. This ten-digit AIN is made up of a four-digit Map Book Number (1234), a three-digit Page Number (567), and a three-digit Parcel Number (890).
Year and Sequence - This area identifies the Year and Sequence – (16 000). This five digit number is made up of a two-digit tax year and a three-digit sequence or bill type. For example, a 2016 annual bill is displayed as 16 000, however a 2016 supplemental bill may be displayed as 16 010.
General Tax Levy - This tax amount is the general one percent (1%) tax rate levied against every property in the County. The calculation is 1 percent times the "Net Taxable Value".
Assessee - The owner of record and the mailing address on file with the Office of the Assessor.
Voted Indebtedness - Voter-approved taxes levied against property.
Electronic Fund Transfer (EFT) Number - The EFT number is used to make credit card/Visa Debit card payments over the telephone. To initiate a credit card/Visa Debit card payment, please call 1(888) 473-0835. However, there are processing fees when paying by credit card/Visa Debit card. Each transaction is limited to $99,999.99. The PIN number is used to make electronic check payment to protect your security and privacy and is used to pay your current year and defaulted taxes online. Effective with tax bills issued after August 2013, the PIN may contain all alpha, all numeric, or alpha/numeric characters. The alpha letter 'O' is not used in the PIN. The '0' is always a number zero.
Direct Assessments – These are additional charges placed on the property tax bills. These charges are not based on Assessor’s valuations. Examples of direct assessments are charges for sewer maintenance, water, or fire districts. For questions regarding these assessments, please contact the agency. The telephone number for each agency is listed on the bill, or please visit the Department of Auditor-Controller’s website for a Direct Assessment Listing.
Special Information - This section provides important information about the bill and states whether there are any delinquent taxes owed.
Total Taxes Due - This is the total amount due for the bill. The Annual
Secured Property Tax Bill has two payment stubs. The first installment is due
November 1 and is
delinquent December 10. If the first installment is not received or
United States Postal Service (USPS) postmarked by December 10, a 10 percent penalty will be imposed.
The second installment is due February 1 and is delinquent April 10. If the second installment
is not received or USPS postmarked on or before April 10, a 10 percent penalty and a $10.00 cost
will be imposed. Taxpayers must be sure to include the payment stub with any type of payment
and write their Assessor's Identification Number with the Year/Sequence Number on their check.
Property Location and / or Property Description - The property address and/or legal description on record with the Assessor's office.
Prior Assessed Value - This is the Assessor’s valuation of the property prior to the recent transfer/new construction date.
Current Assessed Value - The Assessor’s valuation of the property after the adjustment.
Assessor’s Regional Office - This is the address and telephone number to contact for questions regarding the assessed value of the property.
Less Exemption - Exemptions, if any, are deducted from the assessed value.
Net Taxable Value - The difference between the current value and exemptions.
Returned Check Charge - There is a $50.00 charge for any checks returned by the bank.
2nd Installment Delinquency Date - If paying the bill in installments, the second installment must be received or United States Postal Service postmarked by this date, or a 10 percent penalty and a $10.00 cost will be imposed.
2nd Installment Due - Amount of taxes due for the second installment. Amount of taxes due for the second installment. Identification Number with the Year/Sequence Number on their check.
Remit Amount - If payment is not made by the delinquency date, remit the amount stated here. Include the payment stub(s) with the payment and write the Assessor’s Identification Number and the Year/Sequence Number on the check.
Make Checks Payable - Make checks payable to the Los Angeles County Tax Collector and mail to this address. Include the payment stub(s) with the payment and write the Assessor’s Identification Number and the Year/Sequence Number on the check.
1st Installment Delinquency Date - If paying the bill in full, payment must be received or United States Postal Service (USPS) postmarked by this date. If paying in installments, the first installment must be received or USPS postmarked by this date, or a 10 percent penalty will be imposed.
1st Installment Due - Amount of taxes due for the first installment. Taxpayers must be sure to include the payment stub with any type of payment and write their Assessor’s Identification Number with the Year/Sequence Number on their check.
Remit Amount - If payment is not made by the delinquency date, remit the amount stated here. Include the payment stub(s) with the payment and write the Assessor’s Identification Number and the Year/Sequence Number on the check.
Make Checks Payable - Make checks payable to the Los Angeles County Tax Collector and mail to this address. Include the payment stub(s) with the payment and write the Assessor’s Identification Number and the Year/Sequence Number on the check.