FREQUENTLY ASKED QUESTIONS
Taxpayers will need their Assessor's Identification Number (AIN) and as stated above, their PIN to access their payment history. Taxpayers can locate the PIN on any original tax bill. They will also need to enter the CAPTCHA information (security words) for validation.
We accept partial payments. If you are not able to pay the full amount due, pay what you can on or before the delinquency date as this will reduce the balance of outstanding taxes owed.
To obtain a copy of a secured property tax bill, please visit https://ttc.lacounty.gov/request-duplicate-bill/
Current Year Secured Taxes Online: The Treasurer and Tax Collector's website provides current year tax information. Click the following link: How much are my secured property taxes? and enter your Assessor's Identification Number to view the amount of secured taxes due for the current year. This website provides current year tax information and is available between October 1 and June 30 only.
Unsecured
If you would like a substitute tax bill, please call the Unsecured Property Tax Section at (213)893-7935. Please provide the year and bill number, if available; however, if you do not have that information please provide your name, the type of bill you receive (e.g., boat, business property), the property address, and the billing address. When making a payment, be sure to always write the year and bill number on your check. BE CAREFUL, BILL NUMBERS CHANGE EVERY YEAR. For more information on how you may obtain a copy of an Unsecured Property Tax Bill from the Treasurer and Tax Collector, please visit https://ttc.lacounty.gov/request-duplicate-bill-unsecured/
Current Year Unsecured Taxes Online: The Treasurer and Tax Collector's website provides current year unsecured tax amounts. Click the following link: How much are my Unsecured taxes? and enter the year and bill number to view the amount of unsecured taxes due for the current year. This website provides current year unsecured tax information and is available between March 1 and June 30 only.
SECURED PROPERTY TAXES
Annual property tax bills are mailed in early October of each year. The bill is payable in two installments.
The 1st installment is due on November 1 and is delinquent if the payment is not received by 5:00 p.m. or postmarked by December 10. A 10% penalty is assessed for delinquent payments.
The 2nd installment is due on February 1 and is delinquent if the payment is not received by 5:00 p.m. or postmarked by April 10, a 10% penalty and $10.00 cost are assessed.
If December 10 or April 10 falls on a Saturday, Sunday, or a legal holiday, the delinquency date is the next business day.
Both installments can be paid at the same time. If you choose to pay both installments in one payment, please include the first and second installment stubs with your payment.
Payment Deadline Summary
Installment
1st
2nd
Due Date
November 1
February 1
Delinquency Date*
December 10
April 10
Penalty, if delinquent
10% of amount due
10% of amount due + $10.00 Cost
*If December 10th or April 10th falls on a Saturday, Sunday, or a Los Angeles County holiday, the delinquency date is moved to the next business day. To assist taxpayers in understanding how to avoid penalties that could result from postmark issues, the Tax Collector has compiled important related information on how to Avoid Penalties By Understanding Postmarks
UNSECURED PROPERTY TAXES
Unsecured tax bills are delinquent if the payment is not received by 5:00 p.m. or postmarked by August 31 of the tax year. If August 31 falls on a Saturday, Sunday or a legal holiday, the deadline is the next business day.
The taxes are prorated based on the number of months left in the fiscal year from the date of ownership change or the new construction completion date. If the change in ownership or new construction occurs between January 1st and May 31st, two supplemental tax bills will be issued. The first supplemental bill will be for the remainder of the fiscal year, and the second supplemental bill will be for the fiscal year that follows.
Supplemental tax bills are mailed directly to the property owner and are your responsibility. In general, they are not paid out of your impound account. Please check with your lender.
The Assessor generally discovers these events two ways: 1) Changes in ownership are discovered through publicly recorded deeds; 2) New construction is discovered when copies of building permits are sent to the Assessor's Office. These bills are in addition to the regular annual tax bills. Please see Supplemental Assessments.
- The AIN can be found on your deed, which was used to acquire ownership.
- The AIN can be found on your title report (which you received when you acquired title insurance).
- The AIN can be found on your "Annual Property Tax Bill or Supplemental Property Tax Bill. Request Duplicate Bill
- The AIN can be found by going to the Property Maps and Data link or the Property Sales and Maps quick link from the homepage of the Assessor's website and entering your property address.
- The AIN can be found by contacting the Assessor at (213) 974-2111, toll free at 888 807-2111, or any of the Assessor's Office Locations.
Because an agreement to pay property taxes through an impound account is between you and your lender, you must contact your lender for the following:
- You have questions regarding the original annual property tax bill.
- An overpayment has occurred because of the impound account.
- You no longer wish to continue with an impound account.
- You receive an adjusted or supplemental tax bill.
The Treasurer and Tax Collector does not have the authority to remove impound account payments from the system upon your request. Your lender must authorize this removal. Please contact your lender if you have questions regarding the status of your impound account. Lending institutions are responsible for notifying property owners of any changes in impound account status and when an overpayment has occurred.
If you no longer have an impound account, you may use the stub of your annual Information Only tax bill to pay your taxes.
- Forward the bill to the new owner; or
- Write or mark sold and the new owner's name on the envelope and return it to the Los Angeles County Tax Collector.
If the date of the bill is prior to the date of the sale, the bill should have been paid at the close of the escrow. Please contact your escrow company to make sure this bill was paid.
If the date of the bill is after the date of the sale, please contact the Auditor-Controller's Office to determine if the bill needs to be prorated between the seller and the buyer.
Some unsecured tax bills are assessments for events (new construction or changes in ownership) that occurred prior to the sale of the property. They are billed after the closure of escrow. The seller may be responsible for a prorated portion of the taxes. Unsecured personal property tax bills for a business, a boat or an airplane are the full responsibility of the assessee of record as of the January 1 lien date.
This information is available from any of the following sources:
Secured Taxes Online: The Treasurer and Tax Collector's website provides secured tax information. Click the following link How much are my property taxes (secured)? and enter your Assessor's Identification Number to view the amount of secured taxes due. Current year tax information is available between October 1 and June 30 only, delinquent information is available all year, except during July.
Substitute Tax Bills: To obtain a copy of a secured property tax bill, please visit https://ttc.lacounty.gov/request-duplicate-bill/
Current Year Unsecured Taxes Online: The Treasurer and Tax Collector's website provides current year unsecured tax amounts. Click the following link: How much are my taxes (unsecured)? and enter the year and bill number to view the amount of the current year unsecured taxes. This website provides current year unsecured tax information and is available between March 1 and June 30 only. You may also phone the department at(213) 893-7935.
Substitute Unsecured Tax Bills: If you want a substitute tax bill, please call the Unsecured Property Tax Section at (213) 893-7935. Please provide the year and bill number, if available; however, if you do not have that information please provide your name, the type of bill you receive (e.g., boat, business property), the property address, and the billing address. When making a payment make sure to always write the year and bill number on your check. BE CAREFUL, BILL NUMBERS CHANGE EVERY YEAR. For more information on how you may obtain a copy of an Unsecured Property Tax Bill from the Treasurer and Tax Collector, please visit https://ttc.lacounty.gov/request-duplicate-bill-unsecured/
- Approved Exemptions or Assessed Value Changes: If the Assessor's Office grants an exemption or decreases the assessed values of a property, a refund may be issued. For more information about this type of refund, contact the Assessor's office by email at helpdesk@assessor.lacounty.gov or the Auditor-Controller's Office at propertytax@auditor.lacounty.gov. You may also contact any of the Assessor's office locations.
- Assessment Appeals Decisions: If the decision of an Assessment Appeal Board reduces your assessed value or reverses a reassessment of your property, a refund may result. For more information about this type of refund, contact the Assessor's Office by email at helpdesk@assessor.lacounty.gov or the Auditor-Controller's Office at propertytax@auditor.lacounty.gov. You may also contact any of the Assessor's office locations. If your assessment appeal for a reduced value is denied, call the Assessment Appeals Board at (213) 974-1471.
- Excess Payments: If you pay the same bill twice or overpay taxes, a refund may result. These refunds are processed and issued by the Treasurer and Tax Collector's Office. For more information about this type of refund, contact the Treasurer and Tax Collector's Office by email at info@ttc.lacounty.gov.
- Reductions or Deletions of Direct Assessments: A refund may result from the reduction or deletion of a direct assessment. However, the Auditor-Controller does not process refunds resulting from reductions or deletions of direct assessments after the taxes have been paid. If you are entitled to a direct assessment refund, you must contact the taxing agency responsible for the assessment. The telephone numbers of the direct assessment taxing agencies are printed on your annual tax bill. For additional information, contact the Auditor-Controller's office by email at propertytax@auditor.lacounty.gov.
If you would like additional information regarding this subject, you may submit your question to our public service staff by using our Public Inquiry Form.
In addition to the penalties, a tax lien will be recorded against you. The lien will be attached to every piece of property you own that is located in Los Angeles County. This lien also affects your credit score. Tax Liens are released when a bill is paid in full or whenever the bill is canceled by the Auditor/Controller.
KENNETH HAHN HALL OF ADMINISTRATION
225 NORTH HILL STREET, ROOM 122
LOS ANGELES, CALIFORNIA 90012
To qualify for a property tax reduction due to a disaster, such as a fire or flood, the property must have sustained at least $10,000 worth of damage and the property owner must file an Application for Reassessment of Property Damaged or Destroyed by Misfortune or Calamity (M&C) claim (Form ADS-820) within 12 months of the date of the damage. An M&C claim can be completed and submitted online through the Assessor’s Disaster Relief Contact Form.
Eligible property will be reassessed by the Assessor's Office as of the date of damage and the property owner will be sent a corrected tax bill or refund. The adjustment and proration of taxes will be based upon the reduction in value from the date of damage to the end of the fiscal year in which the damage occurred, or until the structure is repaired or replaced.
For more information on M&C reassessments, visit the Assessor’s Office’s Disaster Relief webpage.
There are two programs that allow a property owner to rebuild their damaged or destroyed property and retain their pre-damage tax base without an increase.
The first pertains to properties that have sustained substantial damage (where either the land or the improvements sustain physical damage amounting to more than 50 percent of either the land or the improvement's full cash value immediately prior to the disaster). It requires the Assessor’s Office to compare the value of the property prior to the damage and the value of the property after rebuilding is complete. If the value of the rebuilt property is within 120% of the property’s pre-damage value, the property’s pre-damage tax base will be reinstated without an upward adjustment. However, due to the age of many of the affected homes, rising property values, delays, and rising costs of construction, it is anticipated that many homeowners will not qualify to keep their pre-damage tax base under this standard.
The second standard, however, allows property owners to retain their pre-damage tax base if the rebuilt structure is the “Substantial Equivalent” of the home or other structure that was damaged or destroyed. Substantially Equivalent means that the rebuilt structure is similar in size and use to the damaged or destroyed structure. This is the standard that is expected to be applied in most cases.
As an example, for a 1,200 foot, three bedroom, two bath home destroyed in the fire that is rebuilt to a 1,200 foot, three bedroom, two bath home, property taxes should not increase. It is important to note that under this standard any additions made during the rebuilding process that exceed the substantial equivalent of the original structure, such as converting a portion of the house into an ADU, will be considered new construction and be subject to assessment. Once the value of those additions is determined, they will be added to the reinstated pre-damage tax base for the rest of the rebuilt structure.
For more information, visit the Assessor’s Office’s Disaster Relief webpage.
There are two programs that allow for transfers of real property between parents and children* to occur without a reassessment (or with a limited reassessment).
Proposition 58 applies to transfers that occurred on or before February 15, 2021. It allowed a parent to transfer their home (of any value), as well as non-principal residence properties (vacation homes, rental property, etc.) up to $1-million in assessed value, to their child(ren) without a reassessment. To qualify, a Claim for Reassessment Exclusion for Transfer Between Parent and Child is required to be filed (1) within three years of the parent-child transfer date or before the property is transferred to a third party, whichever is earlier, or (2) within 6 months of the mailing date of a Notice of Supplemental or Escaped Assessment issued in connection with the parent-child transfer.
Proposition 19 applies to transfers that occurred on or after February 16, 2021. It allows a parent to transfer their home to their child without (or with a limited reassessment), provided certain conditions are met.
- The child must make the home their principal residence within one year of the transfer;
- The child must file a Homeowners' Exemption or Disabled Veterans' Exemption in connection with the property within one year of the transfer;
- The child must file a Claim for Reassessment Exclusion for Transfer Between Parent and Child Occurring on or After February 16, 2021 (1) within three years of the parent-child transfer date or before the property is transferred to a third party, whichever is earlier, or (2) within 6 months of the mailing date of a Notice of Supplemental or Escaped Assessment, issued in connection with the parent-child transfer.
- If the deadlines cited above are not timely met, prospective relief may be available in some cases.
In addition to new requirements, Proposition 19 also introduced new restrictions.
- If the market value of the home at the time of the parent-child transfer is over $1-million, a value comparison test is applied to determine whether not a partial reassessment of the property is required and, if so, how much.
- Once a Proposition 19 parent-child transfer exclusion benefit has been granted in connection with the transfer of a parent’s home to their child, the child must continue to reside in the property as long as they wish to retain their parent’s tax base.
- Finally, the $1-million benefit for non-principal residence properties provided for under Proposition 58 does not exist under Proposition 19.
For more information, visit the Assessor’s Office’s Proposition 19 webpage. *This answer describes how Propositions 58 and 19 apply to transfers of real property from parents to children, but these provisions apply similarly to transfers from children to parents.
Proposition 19 allows property owners who are 55 years of age or older to sell their home, purchase a replacement home anywhere in the state, and transfer their original home’s tax base to their replacement home. The purchase of the replacement home must occur within 2 years of the sale of the original home, but the sale and purchase can occur in either order. Additionally, if the market value of the replacement home purchased is greater than the market value of the original home sold, the difference in market value will be added to the original home’s tax base that is transferred to the replacement home. Under Proposition 19, an eligible homeowner may transfer their tax base up to three times.
For more information, visit the Assessor’s Office’s Proposition 19 webpage.
A property’s tax base, or “base year value”, may be increased by an amount no greater than 2% each year unless a change in ownership or new construction occurs. The 2% increase is originally applied to the base year value, and is thus referred to as the factored base year value. In the case of real property, the factored base year value is the upper limit for property tax purposes. The maximum 2% increase per year continues to be applied until a change in ownership or new construction occurs, even if a temporarily reduced value has been put on the roll under Proposition 8.
For more information, visit the Assessor’s Office’s Real Property Assessment webpage.
New Construction:
When new construction occurs, the newly-constructed portion of the property is assessed at current market value as of the date of completion. This establishes a new base year value for the property’s newly-constructed structures, called “improvements”, only. If construction is deemed new or substantially equivalent to new, the base year value for improvements is established entirely on the date of construction completion. If construction is deemed an addition, the base year value for the new improvements is added the original base year value for pre-existing structures, which remains unchanged. The base year value for land is unchanged by new construction.
For more information, visit the Assessor’s Office’s New Construction webpage
Ownership Change:
When a change in ownership occurs, whether full or partial, real property is re-assessed at its current market value as of the date of transfer. This establishes a new base year value for both the property’s land and improvements. If only a partial change in ownership occurs, the original base year value is retained for the part of ownership that does not change, and a new base year value is created for only the part of ownership that has changed.
For more information, visit the Assessor’s Office’s Change in Ownership webpage
Decline in Value (Prop. 8):
Under Proposition 8, if a property’s market value on January 1 of a given year falls below its inflation-adjusted tax base, the market value will be used as the assessed value upon which that year’s property taxes will be based. This reduced assessment is called a “Decline in Value”.
While the year-to-year increase in a property’s inflation-adjusted tax base is limited to no more than two percent, if a decline-in-value figure is used as the property’s assessment in one year, and a new, higher decline-in-value figure is used or the property’s inflation-adjusted tax base is reinstated as the property’s assessment the following year, the year-to-year assessment increase may exceed two percent.
For more information, visit the Assessor’s Office’s Decline-in-Value webpage.
If you have any questions concerning the assessment of your property, the Assessor’s Office can be contacted in-person or by phone at one of its office locations. Additionally, property owners may submit their inquiries online by using the “Specific Property” tab on Assessor’s Office’s Contact Form webpage.
If you disagree with the Assessor's property assessment, you can formally appeal the assessed value by filing an application with the Los Angeles County Assessment Appeals Board (AAB), which adjudicates property tax disputes between property owners and the Assessor’s Office.
For more information on the AAB appeals process, including important filing deadlines, please visit the Assessment Appeals Board website.
The Homeowners' Exemption is a property tax savings program, which allows a $7,000 reduction to be applied the assessed value of a property owner’s primary residence. This translates roughly to $70 in property tax savings annually. To qualify, you must own a home and occupy it as your principal place of residence on January 1. Homeowners' Exemptions can be applied to the annual property taxes for the year in which a claim is filed. They can also be applied to a supplemental assessment resulting from a purchase if the prior owner did not claim the exemption. New property owners will be mailed a Claim for the Homeowners' Tax Exemption form (BOE-266/ASSR-515) automatically.
To obtain a Certificate of Tax Clearance on your mobile home, you must submit a written request. You may fax your request to (213) 633-5004 or mail to 225 North Hill Street, Room 160, Los Angeles, California 90054-0970.
Please include address and mobile home location, decal number, current registered owner, serial number, name of buyer, mailing address and daytime telephone number.
If you want to add or remove someone's name from the property tax records, you must record the appropriate document with the County Registrar-Recorder's Office in Norwalk. Information from and about that office can be located at http://www.lavote.net. Concurrently, with the deeds being filed with the Recorder, you will also need to file the appropriate Change in Ownership Statement. Change in Ownership Statements are available on the Assessor's website.
Before you record any document, you should speak with your tax advisor for information about any potential reassessment (tax increase) that may result from your recordation.
Business personal property taxes are similar to vehicle registration fees. The owner of the record as of January 1 (the lien date) is responsible for the taxes for the entire year. Even if the property is sold, disposed of, or removed after January 1, the owner as of January 1 is still legally responsible for the entire tax bill. We cannot prorate the tax bill. Any proration of the tax amount is strictly a private matter between buyer and seller.
If you sold, disposed or removed your personal property prior to January 1 and receive a tax bill, you should immediately contact the Assessor's Office. The regional office telephone number is printed on the tax bill in the Orange Box underneath the Assessed Values. If you do not have a bill, call the Assessor's Office at (213) 974-8613. You may also email the Assessor's Office at businesspp@assessor.lacounty.gov
Annual property tax bills are mailed every year in October to the owner of record as of January 1 of that year. If you do not receive the original bill by November 1, contact the County Tax Collector or Assessor for a duplicate bill. Note, the original bill may still have the prior owner's name on it the first year.
You should also expect to receive either one or two separate supplemental bills, which are in addition to your annual bill. These supplemental bills are for the difference in value between your new value and the seller's prior value. Supplemental bills are generally issued between three months to one year after you acquired the property. After you receive these supplemental bills, you can expect to receive only one bill a year thereafter. However, new supplemental bills will be created if there is another change in ownership or new construction event occurring on the property. Generally, supplemental taxes are not covered by impound accounts, and you are directly responsible for making payments.
Annual taxes are payable in two installments, the first is due November 1. It becomes delinquent if not paid by December 10. The second installment is due February 1, and becomes delinquent if not paid by April 10. Supplemental bills will have unique due dates as shown on the bill.
Locating tax amounts and payment status can be accessed throughout the year on the Tax Collector's website at https://ttc.lacounty.gov. You will need your Assessor's Identification Number (AIN) to use this feature. You can locate your AIN (Assessor ID Number) BY various ways shown below:
- The AIN can be found on your deed.
- AIN can be found on your "Annual Property Tax Bill” or “Supplemental Property Tax Bill”.
- The AIN can be found by entering your property address on the Assessor Tax Portal.
- The AIN can also be found by contacting us at (213) 974-2111, or toll free at (888) 807-2111, option 6, or any of the Assessor’s District Office Locations
Remember, the AIN is comprised of a mapbook number, followed by a page number, followed by a parcel number. Four digits, followed by three digits, followed by three digits. AIN (Assessor ID Number) and APN (Assessor Parcel Number) are synonymous and reference the same number.
If you purchased a home or condominium in a new development:
It is possible your property tax parcel number may not be created as of your purchase date or by the time the first annual taxes are due. If your property address is not yet on our records, you will need your legal description and Assessors Identification Number in order to properly index your situation with the County Assessor and County Tax Collector. You can locate this on your deed or title report. County Assessor staff should then be able to tell you when your first annual bill will be assessed and what to expect.
A. An elected or appointed public official or public employee when acting in his or her official capacity; or
B. A person representing the following:
1. Himself or Herself
2. An immediate family member; or
3. An entity of which the person is a partner, officer, or owner of 10 percent or more of the value of the entity.
Official action means locating all taxable property in the County; identifying ownership; establishing a taxable value for all property subject to property taxation, including the initial value, declines in value, corrections to values and any other changes in the taxable value set; completing an assessment roll showing the assessed values of all property; applying all legal exemptions to assessments; issuing refunds; and deciding all property assessment disputes between taxpayers and a County official.
Not all interactions or communications will begin as influencing official action. At the point at which one communicates or knows they will communicate with a County Official in order to influence the determination of value, they would need to register as a Tax Agent.
The Agent’s Authorization is for specific properties and must be signed by the property owner or authorized principal or officer. The Tax Agent Registration is required for anyone who falls into the definition of a Tax Agent. Tax Agents may be attorneys, certified public accountants, company employees, or any other person authorized to represent a taxpayer in property tax matters. The Tax Agent Registration process registers the individuals in Los Angeles County and provides a channel for them to report campaign contributions on a semi-annual basis. A Tax Agent would still need to have an Agent’s Authorization to represent specific properties (with the exception of attorneys).
A credit card is required to pay the registration fee online. Acceptable forms of payment include Visa, MasterCard, American Express and Discover.
Taxpayers will need their Assessor's Identification Number (AIN) and as stated above, their PIN to access their payment history. Taxpayers can locate the PIN on any original tax bill. They will also need to enter the CAPTCHA information (security words) for validation.
We accept partial payments. If you are not able to pay the full amount due, pay what you can on or before the delinquency date as this will reduce the balance of outstanding taxes owed.
To obtain a copy of a secured property tax bill, please visit https://ttc.lacounty.gov/request-duplicate-bill/
Current Year Secured Taxes Online: The Treasurer and Tax Collector's website provides current year tax information. Click the following link: How much are my secured property taxes? and enter your Assessor's Identification Number to view the amount of secured taxes due for the current year. This website provides current year tax information and is available between October 1 and June 30 only.
Unsecured
If you would like a substitute tax bill, please call the Unsecured Property Tax Section at (213)893-7935. Please provide the year and bill number, if available; however, if you do not have that information please provide your name, the type of bill you receive (e.g., boat, business property), the property address, and the billing address. When making a payment, be sure to always write the year and bill number on your check. BE CAREFUL, BILL NUMBERS CHANGE EVERY YEAR. For more information on how you may obtain a copy of an Unsecured Property Tax Bill from the Treasurer and Tax Collector, please visit https://ttc.lacounty.gov/request-duplicate-bill-unsecured/
Current Year Unsecured Taxes Online: The Treasurer and Tax Collector's website provides current year unsecured tax amounts. Click the following link: How much are my Unsecured taxes? and enter the year and bill number to view the amount of unsecured taxes due for the current year. This website provides current year unsecured tax information and is available between March 1 and June 30 only.
SECURED PROPERTY TAXES
Annual property tax bills are mailed in early October of each year. The bill is payable in two installments.
The 1st installment is due on November 1 and is delinquent if the payment is not received by 5:00 p.m. or postmarked by December 10. A 10% penalty is assessed for delinquent payments.
The 2nd installment is due on February 1 and is delinquent if the payment is not received by 5:00 p.m. or postmarked by April 10, a 10% penalty and $10.00 cost are assessed.
If December 10 or April 10 falls on a Saturday, Sunday, or a legal holiday, the delinquency date is the next business day.
Both installments can be paid at the same time. If you choose to pay both installments in one payment, please include the first and second installment stubs with your payment.
Payment Deadline Summary
Installment
1st
2nd
Due Date
November 1
February 1
Delinquency Date*
December 10
April 10
Penalty, if delinquent
10% of amount due
10% of amount due + $10.00 Cost
*If December 10th or April 10th falls on a Saturday, Sunday, or a Los Angeles County holiday, the delinquency date is moved to the next business day. To assist taxpayers in understanding how to avoid penalties that could result from postmark issues, the Tax Collector has compiled important related information on how to Avoid Penalties By Understanding Postmarks
UNSECURED PROPERTY TAXES
Unsecured tax bills are delinquent if the payment is not received by 5:00 p.m. or postmarked by August 31 of the tax year. If August 31 falls on a Saturday, Sunday or a legal holiday, the deadline is the next business day.
The taxes are prorated based on the number of months left in the fiscal year from the date of ownership change or the new construction completion date. If the change in ownership or new construction occurs between January 1st and May 31st, two supplemental tax bills will be issued. The first supplemental bill will be for the remainder of the fiscal year, and the second supplemental bill will be for the fiscal year that follows.
Supplemental tax bills are mailed directly to the property owner and are your responsibility. In general, they are not paid out of your impound account. Please check with your lender.
The Assessor generally discovers these events two ways: 1) Changes in ownership are discovered through publicly recorded deeds; 2) New construction is discovered when copies of building permits are sent to the Assessor's Office. These bills are in addition to the regular annual tax bills. Please see Supplemental Assessments.
- The AIN can be found on your deed, which was used to acquire ownership.
- The AIN can be found on your title report (which you received when you acquired title insurance).
- The AIN can be found on your "Annual Property Tax Bill or Supplemental Property Tax Bill. Request Duplicate Bill
- The AIN can be found by going to the Property Maps and Data link or the Property Sales and Maps quick link from the homepage of the Assessor's website and entering your property address.
- The AIN can be found by contacting the Assessor at (213) 974-2111, toll free at 888 807-2111, or any of the Assessor's Office Locations.
Because an agreement to pay property taxes through an impound account is between you and your lender, you must contact your lender for the following:
- You have questions regarding the original annual property tax bill.
- An overpayment has occurred because of the impound account.
- You no longer wish to continue with an impound account.
- You receive an adjusted or supplemental tax bill.
The Treasurer and Tax Collector does not have the authority to remove impound account payments from the system upon your request. Your lender must authorize this removal. Please contact your lender if you have questions regarding the status of your impound account. Lending institutions are responsible for notifying property owners of any changes in impound account status and when an overpayment has occurred.
If you no longer have an impound account, you may use the stub of your annual Information Only tax bill to pay your taxes.
- Forward the bill to the new owner; or
- Write or mark sold and the new owner's name on the envelope and return it to the Los Angeles County Tax Collector.
If the date of the bill is prior to the date of the sale, the bill should have been paid at the close of the escrow. Please contact your escrow company to make sure this bill was paid.
If the date of the bill is after the date of the sale, please contact the Auditor-Controller's Office to determine if the bill needs to be prorated between the seller and the buyer.
Some unsecured tax bills are assessments for events (new construction or changes in ownership) that occurred prior to the sale of the property. They are billed after the closure of escrow. The seller may be responsible for a prorated portion of the taxes. Unsecured personal property tax bills for a business, a boat or an airplane are the full responsibility of the assessee of record as of the January 1 lien date.
This information is available from any of the following sources:
Secured Taxes Online: The Treasurer and Tax Collector's website provides secured tax information. Click the following link How much are my property taxes (secured)? and enter your Assessor's Identification Number to view the amount of secured taxes due. Current year tax information is available between October 1 and June 30 only, delinquent information is available all year, except during July.
Substitute Tax Bills: To obtain a copy of a secured property tax bill, please visit https://ttc.lacounty.gov/request-duplicate-bill/
Current Year Unsecured Taxes Online: The Treasurer and Tax Collector's website provides current year unsecured tax amounts. Click the following link: How much are my taxes (unsecured)? and enter the year and bill number to view the amount of the current year unsecured taxes. This website provides current year unsecured tax information and is available between March 1 and June 30 only. You may also phone the department at(213) 893-7935.
Substitute Unsecured Tax Bills: If you want a substitute tax bill, please call the Unsecured Property Tax Section at (213) 893-7935. Please provide the year and bill number, if available; however, if you do not have that information please provide your name, the type of bill you receive (e.g., boat, business property), the property address, and the billing address. When making a payment make sure to always write the year and bill number on your check. BE CAREFUL, BILL NUMBERS CHANGE EVERY YEAR. For more information on how you may obtain a copy of an Unsecured Property Tax Bill from the Treasurer and Tax Collector, please visit https://ttc.lacounty.gov/request-duplicate-bill-unsecured/
- Approved Exemptions or Assessed Value Changes: If the Assessor's Office grants an exemption or decreases the assessed values of a property, a refund may be issued. For more information about this type of refund, contact the Assessor's office by email at helpdesk@assessor.lacounty.gov or the Auditor-Controller's Office at propertytax@auditor.lacounty.gov. You may also contact any of the Assessor's office locations.
- Assessment Appeals Decisions: If the decision of an Assessment Appeal Board reduces your assessed value or reverses a reassessment of your property, a refund may result. For more information about this type of refund, contact the Assessor's Office by email at helpdesk@assessor.lacounty.gov or the Auditor-Controller's Office at propertytax@auditor.lacounty.gov. You may also contact any of the Assessor's office locations. If your assessment appeal for a reduced value is denied, call the Assessment Appeals Board at (213) 974-1471.
- Excess Payments: If you pay the same bill twice or overpay taxes, a refund may result. These refunds are processed and issued by the Treasurer and Tax Collector's Office. For more information about this type of refund, contact the Treasurer and Tax Collector's Office by email at info@ttc.lacounty.gov.
- Reductions or Deletions of Direct Assessments: A refund may result from the reduction or deletion of a direct assessment. However, the Auditor-Controller does not process refunds resulting from reductions or deletions of direct assessments after the taxes have been paid. If you are entitled to a direct assessment refund, you must contact the taxing agency responsible for the assessment. The telephone numbers of the direct assessment taxing agencies are printed on your annual tax bill. For additional information, contact the Auditor-Controller's office by email at propertytax@auditor.lacounty.gov.
If you would like additional information regarding this subject, you may submit your question to our public service staff by using our Public Inquiry Form.
In addition to the penalties, a tax lien will be recorded against you. The lien will be attached to every piece of property you own that is located in Los Angeles County. This lien also affects your credit score. Tax Liens are released when a bill is paid in full or whenever the bill is canceled by the Auditor/Controller.
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To qualify for a property tax reduction due to a disaster, such as a fire or flood, the property must have sustained at least $10,000 worth of damage and the property owner must file an Application for Reassessment of Property Damaged or Destroyed by Misfortune or Calamity (M&C) claim (Form ADS-820) within 12 months of the date of the damage. An M&C claim can be completed and submitted online through the Assessor’s Disaster Relief Contact Form.
Eligible property will be reassessed by the Assessor's Office as of the date of damage and the property owner will be sent a corrected tax bill or refund. The adjustment and proration of taxes will be based upon the reduction in value from the date of damage to the end of the fiscal year in which the damage occurred, or until the structure is repaired or replaced.
For more information on M&C reassessments, visit the Assessor’s Office’s Disaster Relief webpage.
There are two programs that allow a property owner to rebuild their damaged or destroyed property and retain their pre-damage tax base without an increase.
The first pertains to properties that have sustained substantial damage (where either the land or the improvements sustain physical damage amounting to more than 50 percent of either the land or the improvement's full cash value immediately prior to the disaster). It requires the Assessor’s Office to compare the value of the property prior to the damage and the value of the property after rebuilding is complete. If the value of the rebuilt property is within 120% of the property’s pre-damage value, the property’s pre-damage tax base will be reinstated without an upward adjustment. However, due to the age of many of the affected homes, rising property values, delays, and rising costs of construction, it is anticipated that many homeowners will not qualify to keep their pre-damage tax base under this standard.
The second standard, however, allows property owners to retain their pre-damage tax base if the rebuilt structure is the “Substantial Equivalent” of the home or other structure that was damaged or destroyed. Substantially Equivalent means that the rebuilt structure is similar in size and use to the damaged or destroyed structure. This is the standard that is expected to be applied in most cases.
As an example, for a 1,200 foot, three bedroom, two bath home destroyed in the fire that is rebuilt to a 1,200 foot, three bedroom, two bath home, property taxes should not increase. It is important to note that under this standard any additions made during the rebuilding process that exceed the substantial equivalent of the original structure, such as converting a portion of the house into an ADU, will be considered new construction and be subject to assessment. Once the value of those additions is determined, they will be added to the reinstated pre-damage tax base for the rest of the rebuilt structure.
For more information, visit the Assessor’s Office’s Disaster Relief webpage.
There are two programs that allow for transfers of real property between parents and children* to occur without a reassessment (or with a limited reassessment).
Proposition 58 applies to transfers that occurred on or before February 15, 2021. It allowed a parent to transfer their home (of any value), as well as non-principal residence properties (vacation homes, rental property, etc.) up to $1-million in assessed value, to their child(ren) without a reassessment. To qualify, a Claim for Reassessment Exclusion for Transfer Between Parent and Child is required to be filed (1) within three years of the parent-child transfer date or before the property is transferred to a third party, whichever is earlier, or (2) within 6 months of the mailing date of a Notice of Supplemental or Escaped Assessment issued in connection with the parent-child transfer.
Proposition 19 applies to transfers that occurred on or after February 16, 2021. It allows a parent to transfer their home to their child without (or with a limited reassessment), provided certain conditions are met.
- The child must make the home their principal residence within one year of the transfer;
- The child must file a Homeowners' Exemption or Disabled Veterans' Exemption in connection with the property within one year of the transfer;
- The child must file a Claim for Reassessment Exclusion for Transfer Between Parent and Child Occurring on or After February 16, 2021 (1) within three years of the parent-child transfer date or before the property is transferred to a third party, whichever is earlier, or (2) within 6 months of the mailing date of a Notice of Supplemental or Escaped Assessment, issued in connection with the parent-child transfer.
- If the deadlines cited above are not timely met, prospective relief may be available in some cases.
In addition to new requirements, Proposition 19 also introduced new restrictions.
- If the market value of the home at the time of the parent-child transfer is over $1-million, a value comparison test is applied to determine whether not a partial reassessment of the property is required and, if so, how much.
- Once a Proposition 19 parent-child transfer exclusion benefit has been granted in connection with the transfer of a parent’s home to their child, the child must continue to reside in the property as long as they wish to retain their parent’s tax base.
- Finally, the $1-million benefit for non-principal residence properties provided for under Proposition 58 does not exist under Proposition 19.
For more information, visit the Assessor’s Office’s Proposition 19 webpage. *This answer describes how Propositions 58 and 19 apply to transfers of real property from parents to children, but these provisions apply similarly to transfers from children to parents.
Proposition 19 allows property owners who are 55 years of age or older to sell their home, purchase a replacement home anywhere in the state, and transfer their original home’s tax base to their replacement home. The purchase of the replacement home must occur within 2 years of the sale of the original home, but the sale and purchase can occur in either order. Additionally, if the market value of the replacement home purchased is greater than the market value of the original home sold, the difference in market value will be added to the original home’s tax base that is transferred to the replacement home. Under Proposition 19, an eligible homeowner may transfer their tax base up to three times.
For more information, visit the Assessor’s Office’s Proposition 19 webpage.
A property’s tax base, or “base year value”, may be increased by an amount no greater than 2% each year unless a change in ownership or new construction occurs. The 2% increase is originally applied to the base year value, and is thus referred to as the factored base year value. In the case of real property, the factored base year value is the upper limit for property tax purposes. The maximum 2% increase per year continues to be applied until a change in ownership or new construction occurs, even if a temporarily reduced value has been put on the roll under Proposition 8.
For more information, visit the Assessor’s Office’s Real Property Assessment webpage.
New Construction:
When new construction occurs, the newly-constructed portion of the property is assessed at current market value as of the date of completion. This establishes a new base year value for the property’s newly-constructed structures, called “improvements”, only. If construction is deemed new or substantially equivalent to new, the base year value for improvements is established entirely on the date of construction completion. If construction is deemed an addition, the base year value for the new improvements is added the original base year value for pre-existing structures, which remains unchanged. The base year value for land is unchanged by new construction.
For more information, visit the Assessor’s Office’s New Construction webpage
Ownership Change:
When a change in ownership occurs, whether full or partial, real property is re-assessed at its current market value as of the date of transfer. This establishes a new base year value for both the property’s land and improvements. If only a partial change in ownership occurs, the original base year value is retained for the part of ownership that does not change, and a new base year value is created for only the part of ownership that has changed.
For more information, visit the Assessor’s Office’s Change in Ownership webpage
Decline in Value (Prop. 8):
Under Proposition 8, if a property’s market value on January 1 of a given year falls below its inflation-adjusted tax base, the market value will be used as the assessed value upon which that year’s property taxes will be based. This reduced assessment is called a “Decline in Value”.
While the year-to-year increase in a property’s inflation-adjusted tax base is limited to no more than two percent, if a decline-in-value figure is used as the property’s assessment in one year, and a new, higher decline-in-value figure is used or the property’s inflation-adjusted tax base is reinstated as the property’s assessment the following year, the year-to-year assessment increase may exceed two percent.
For more information, visit the Assessor’s Office’s Decline-in-Value webpage.
If you have any questions concerning the assessment of your property, the Assessor’s Office can be contacted in-person or by phone at one of its office locations. Additionally, property owners may submit their inquiries online by using the “Specific Property” tab on Assessor’s Office’s Contact Form webpage.
If you disagree with the Assessor's property assessment, you can formally appeal the assessed value by filing an application with the Los Angeles County Assessment Appeals Board (AAB), which adjudicates property tax disputes between property owners and the Assessor’s Office.
For more information on the AAB appeals process, including important filing deadlines, please visit the Assessment Appeals Board website.
The Homeowners' Exemption is a property tax savings program, which allows a $7,000 reduction to be applied the assessed value of a property owner’s primary residence. This translates roughly to $70 in property tax savings annually. To qualify, you must own a home and occupy it as your principal place of residence on January 1. Homeowners' Exemptions can be applied to the annual property taxes for the year in which a claim is filed. They can also be applied to a supplemental assessment resulting from a purchase if the prior owner did not claim the exemption. New property owners will be mailed a Claim for the Homeowners' Tax Exemption form (BOE-266/ASSR-515) automatically.
To obtain a Certificate of Tax Clearance on your mobile home, you must submit a written request. You may fax your request to (213) 633-5004 or mail to 225 North Hill Street, Room 160, Los Angeles, California 90054-0970.
Please include address and mobile home location, decal number, current registered owner, serial number, name of buyer, mailing address and daytime telephone number.
If you want to add or remove someone's name from the property tax records, you must record the appropriate document with the County Registrar-Recorder's Office in Norwalk. Information from and about that office can be located at http://www.lavote.net. Concurrently, with the deeds being filed with the Recorder, you will also need to file the appropriate Change in Ownership Statement. Change in Ownership Statements are available on the Assessor's website.
Before you record any document, you should speak with your tax advisor for information about any potential reassessment (tax increase) that may result from your recordation.
Business personal property taxes are similar to vehicle registration fees. The owner of the record as of January 1 (the lien date) is responsible for the taxes for the entire year. Even if the property is sold, disposed of, or removed after January 1, the owner as of January 1 is still legally responsible for the entire tax bill. We cannot prorate the tax bill. Any proration of the tax amount is strictly a private matter between buyer and seller.
If you sold, disposed or removed your personal property prior to January 1 and receive a tax bill, you should immediately contact the Assessor's Office. The regional office telephone number is printed on the tax bill in the Orange Box underneath the Assessed Values. If you do not have a bill, call the Assessor's Office at (213) 974-8613. You may also email the Assessor's Office at businesspp@assessor.lacounty.gov
Annual property tax bills are mailed every year in October to the owner of record as of January 1 of that year. If you do not receive the original bill by November 1, contact the County Tax Collector or Assessor for a duplicate bill. Note, the original bill may still have the prior owner's name on it the first year.
You should also expect to receive either one or two separate supplemental bills, which are in addition to your annual bill. These supplemental bills are for the difference in value between your new value and the seller's prior value. Supplemental bills are generally issued between three months to one year after you acquired the property. After you receive these supplemental bills, you can expect to receive only one bill a year thereafter. However, new supplemental bills will be created if there is another change in ownership or new construction event occurring on the property. Generally, supplemental taxes are not covered by impound accounts, and you are directly responsible for making payments.
Annual taxes are payable in two installments, the first is due November 1. It becomes delinquent if not paid by December 10. The second installment is due February 1, and becomes delinquent if not paid by April 10. Supplemental bills will have unique due dates as shown on the bill.
Locating tax amounts and payment status can be accessed throughout the year on the Tax Collector's website at https://ttc.lacounty.gov. You will need your Assessor's Identification Number (AIN) to use this feature. You can locate your AIN (Assessor ID Number) BY various ways shown below:
- The AIN can be found on your deed.
- AIN can be found on your "Annual Property Tax Bill” or “Supplemental Property Tax Bill”.
- The AIN can be found by entering your property address on the Assessor Tax Portal.
- The AIN can also be found by contacting us at (213) 974-2111, or toll free at (888) 807-2111, option 6, or any of the Assessor’s District Office Locations
Remember, the AIN is comprised of a mapbook number, followed by a page number, followed by a parcel number. Four digits, followed by three digits, followed by three digits. AIN (Assessor ID Number) and APN (Assessor Parcel Number) are synonymous and reference the same number.
If you purchased a home or condominium in a new development:
It is possible your property tax parcel number may not be created as of your purchase date or by the time the first annual taxes are due. If your property address is not yet on our records, you will need your legal description and Assessors Identification Number in order to properly index your situation with the County Assessor and County Tax Collector. You can locate this on your deed or title report. County Assessor staff should then be able to tell you when your first annual bill will be assessed and what to expect.
A. An elected or appointed public official or public employee when acting in his or her official capacity; or
B. A person representing the following:
1. Himself or Herself
2. An immediate family member; or
3. An entity of which the person is a partner, officer, or owner of 10 percent or more of the value of the entity.
Official action means locating all taxable property in the County; identifying ownership; establishing a taxable value for all property subject to property taxation, including the initial value, declines in value, corrections to values and any other changes in the taxable value set; completing an assessment roll showing the assessed values of all property; applying all legal exemptions to assessments; issuing refunds; and deciding all property assessment disputes between taxpayers and a County official.
Not all interactions or communications will begin as influencing official action. At the point at which one communicates or knows they will communicate with a County Official in order to influence the determination of value, they would need to register as a Tax Agent.
The Agent’s Authorization is for specific properties and must be signed by the property owner or authorized principal or officer. The Tax Agent Registration is required for anyone who falls into the definition of a Tax Agent. Tax Agents may be attorneys, certified public accountants, company employees, or any other person authorized to represent a taxpayer in property tax matters. The Tax Agent Registration process registers the individuals in Los Angeles County and provides a channel for them to report campaign contributions on a semi-annual basis. A Tax Agent would still need to have an Agent’s Authorization to represent specific properties (with the exception of attorneys).
A credit card is required to pay the registration fee online. Acceptable forms of payment include Visa, MasterCard, American Express and Discover.