Property Tax Overview
The Assessor, Auditor-Controller, and Treasurer and Tax Collector work together to produce and account for your property tax bill and payment. The Assessment Appeals Board oversees the assessment process.
The Los Angeles County Assessor establishes the assessed value of your property by appraising the value of that property under applicable State laws. The assessed value is then placed on a list with all other properties in Los Angeles County and this list is called the "Assessment Roll." The Assessor also approves and applies all exemptions, which are added to the Assessment Roll. The Assessment Roll is then presented to the Los Angeles County Auditor-Controller for further processing.
The Los Angeles County Auditor-Controller adds direct assessments to the Assessment Roll then applies the tax rates, which consists of general (1%) levy and debt service (voter & bonded) tax rates to the value to create an Extended Assessment Roll. The Extended Roll is then sent to the Los Angeles County Treasurer and Tax Collector for individual tax bill distribution and payment collection.
Treasurer and Tax Collector
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 Treasurer and Tax Collector collects secured and unsecured taxes. Secured Taxes are taxes on real property, such as vacant land, structures on land, i.e. business/office building, home, apartments, etc. Unsecured Taxes are taxes on assessments such as office furniture, equipment, airplanes and boats, as well as property taxes that are not liens against the real property.
Assessment Appeals Board
The Los Angeles County Assessment Appeals Board is an independent agency, separate from the Assessor’s Office, who hears property assessment disputes between taxpayers and the Assessor, and based upon the evidence presented at the hearing, makes a fair, impartial decision on your property’s assessed value. The Assessment Appeals Board’s decision can result in a decrease, increase, or no change in your property’s assessed value.
Areas of Responsibility
The following lists may help you to determine which department can assist in answering your inquiry.