The Los Angeles County Auditor-Controller adds direct assessments to the Tax Roll then applies the General Tax Levy (1%) and Voted Indebtedness (voter & bonded) tax rates to the value on the Tax Roll. This function is called "extending the Roll". The Extended Roll is then sent to the Los Angeles County Treasurer and Tax Collector for individual tax bill distribution and payment collection.

The mission of the Los Angeles County Treasurer and Tax Collector is to bill, collect, disburse, invest, borrow, and safeguard monies and properties. The Department also provides enforcement, auditing, consulting, education, estate administration, and public information services.

The property taxes you pay are primarily based on your property's assessed value as determined by the County Assessor. If you disagree with the assessed value placed on your property, you can appeal that value to the Assessment Appeals Board during the filing periods stated below.

The filing periods for equalization of assessments are:

• Regular Assessments - filing date is July 2 to November 30.
• Supplemental / Adjusted / Escape / Roll Corrections - filing date is within 60 days after the mailing date on the Notice of Assessed Value Change or Supplemental / Adjusted / Escape Assessments Tax Bill.
• Misfortune & Calamity Reassessments - file within six months of the mailing date of the Assessor's Proposed Reassessment Notice due to Property Damaged by Misfortune & Calamity.