Property Tax

Los Angeles County CA Property Tax responsibilities can involve several county departments, different bill types, strict payment deadlines, and procedures that vary depending on whether a property is secured, unsecured, newly purchased, reassessed, or already in default. This guide explains how to find a bill, identify the amount due, understand the agencies involved, select a payment method, verify payment history, manage multiple parcels, request an installment plan, address penalties, and challenge an assessed value.

Start With the Los Angeles County Property Tax Portal

The county’s central Los Angeles County Property Tax Portal brings together information from the Assessor, Auditor-Controller, Treasurer and Tax Collector, and Assessment Appeals Board. It is a practical starting point when you are unsure which department handles your issue.

Property owners commonly use the portal to:

Pay property taxes.
View an electronic property tax bill.
Check the amount currently owed.
Access the Property Tax Management System.
Change a mailing address through the appropriate county service.
Search for property information.
Learn how assessments, tax rates, billing, collections, and appeals fit together.

The property tax process is divided among several offices. Sending a question to the correct department can prevent delays, especially when payment deadlines or appeal filing periods are approaching.

Understand Which County Department Handles Your Issue

The Assessor Determines the Taxable Value

The Los Angeles County Assessor appraises property under applicable state law and places the assessed value on the Assessment Roll. The Assessor also reviews and applies qualifying exemptions before sending the completed roll forward for additional processing.

Issues generally handled by the Assessor include:

Assessed property values.
Changes in ownership.
New construction assessments.
Property characteristics and parcel records.
Homeowners’ and other property tax exemptions.
Decline-in-value reviews.
Disaster-related reassessment matters.
Mailing address changes connected to assessment records.

A tax bill may increase because the assessed value changed, but questions about that value should normally be directed to the Assessor rather than the Tax Collector.

The Auditor-Controller Calculates the Extended Tax Roll

After receiving the Assessment Roll, the Los Angeles County Auditor-Controller adds direct assessments and applies the General Tax Levy and applicable voter-approved or bonded indebtedness rates. This process is known as extending the roll.

The General Tax Levy is commonly described as the 1% levy. However, the total amount shown on a bill may also include voter-approved debt, direct assessments, and other authorized charges. As a result, a taxpayer should not assume that the final bill will equal exactly 1% of a property’s market value or purchase price.

The Treasurer and Tax Collector Bills and Collects Taxes

The Los Angeles County Treasurer and Tax Collector distributes individual property tax bills, processes payments, maintains payment records, administers certain installment plans, collects delinquent taxes, and reviews penalty cancellation requests under limited legal authority.

Questions about an amount already billed, a missing payment, an electronic bill, a delinquent balance, or available payment methods usually belong with this department.

The Assessment Appeals Board Reviews Value Disputes

The Assessment Appeals Board provides an independent process for taxpayers who disagree with the assessed value placed on their property. An assessment appeal generally contests value, not the payment process itself.

Filing an assessment appeal does not automatically eliminate the obligation to pay the tax bill by the deadline. A property owner should follow the instructions on the bill and appeal materials carefully to avoid penalties while the value dispute is pending.

Separate Secured and Unsecured Property Taxes

Before searching for a balance or payment record, identify whether the obligation is a secured or unsecured property tax bill. The two categories use different lookup methods and may have different online availability periods.

Secured Property Tax Bills

A secured tax bill is associated with real property and is secured by that property. Typical examples include houses, condominiums, apartment buildings, commercial buildings, and land.

Secured property tax records are commonly searched using the Assessor’s Identification Number. The AIN identifies the parcel for assessment and tax purposes. It may appear on a prior tax bill, assessment notice, escrow statement, or county property record.

Unsecured Property Tax Bills

An unsecured property tax bill generally covers taxable property that is not secured by real estate in the same way as an annual secured tax bill. Depending on the circumstances, it may involve business property, boats, aircraft, possessory interests, or certain assessments associated with a former property owner.

Current-year unsecured taxes are normally located using the bill year and bill number rather than an AIN alone. Delinquent unsecured tax information may require direct contact with the Treasurer and Tax Collector instead of an online lookup.

Check Exactly How Much Property Tax You Owe

The county’s property tax balance lookup explains when current and delinquent tax information is available online.

Current Secured Tax Information

Current-year secured property tax information is available online from October 1 through June 30. A taxpayer generally needs the Assessor’s Identification Number to locate the balance.

Before making a payment, review:

The parcel number or AIN.
The property description or situs address.
The tax year.
The installment being paid.
The amount due.
Any penalties, costs, or delinquent charges.

Delinquent Secured Tax Information

Delinquent secured tax information is generally available throughout the year except during July. Property owners checking during the unavailable period may need to contact the responsible office directly.

A delinquent balance may include more than the original installment. Depending on the status of the account, the amount can include penalties, redemption charges, costs, and other legally authorized additions. Use the current county balance rather than relying on an older bill or personal calculation.

Current and Delinquent Unsecured Balances

Current-year unsecured tax information is available online from March 1 through June 30. The lookup requires the year and bill number.

Delinquent unsecured tax information is not provided through the same online lookup. Taxpayers must obtain it by telephone or in person from the Unsecured Property Tax office.

Find the AIN Before Searching for a Bill

The Assessor’s Identification Number is one of the most important pieces of information in the Los Angeles County property tax system. It connects the parcel to assessment records, tax bills, payment history, and other county services.

Property owners can use the official Los Angeles County Assessor Portal to search by AIN or property address. Search results should be reviewed carefully when an address contains multiple units, parcels, or associated lots.

Confirm the Parcel Before Paying

An address may not always identify a single taxable parcel. Some properties include separate lots, parking parcels, common-area interests, or multiple AINs. A condominium complex may also have many similar addresses.

Before submitting money, compare the AIN on the payment page with the AIN shown on the bill or official parcel record. An incorrect payment can take time to research and may not protect the intended account from becoming delinquent.

View an Electronic Copy of the Property Tax Bill

Property owners who misplaced a paper bill or need another copy can use the electronic property tax bill service. The system uses the Assessor’s Identification Number to locate the bill.

An electronic bill can help a taxpayer verify:

The tax year and bill type.
The first and second installment amounts.
Payment deadlines.
The AIN and property information.
Direct assessments and other charges.
Mailing and payment instructions.

Not receiving a mailed tax bill does not necessarily remove the taxpayer’s responsibility to pay on time. Owners should monitor their property tax obligations after purchasing, inheriting, transferring, or refinancing property, particularly when mailing records may still be changing.

Choose a Los Angeles County Property Tax Payment Method

The Treasurer and Tax Collector provides several official property tax payment options. Available methods include online eCheck, online credit or debit card, monthly automatic payments, mailed payments, telephone payments, and in-person payments.

Pay Online by eCheck

An online eCheck payment uses bank account information. Carefully enter and verify the routing number, account number, property identifier, amount, and tax year before authorizing the transaction.

A rejected electronic payment can create serious problems when submitted near a deadline. Common causes include incorrect account information, insufficient funds, a closed account, or restrictions imposed by the financial institution.

Use a Credit or Debit Card

Credit and debit card payments may be available through the official online payment process. Review all displayed terms and charges before completing the transaction. Confirm that the payment is being applied to the correct parcel and installment.

Set Up Monthly Automatic Payments

Monthly automatic payment options may help owners plan for annual property tax obligations. However, taxpayers should understand the enrollment schedule, withdrawal timing, account requirements, and responsibility for maintaining sufficient funds.

Mail a Property Tax Payment

Mailed payments require close attention to the payment instructions, mailing address, installment information, and acceptable postmark rules. A private postage meter date is not the same as a United States Postal Service cancellation mark.

Online banking services can also create timing problems because a bank may print and mail a check without a qualifying USPS postmark. The Tax Collector may consider the payment received on the actual delivery date when no acceptable postmark is present.

Pay by Telephone or in Person

Telephone and in-person options are available for taxpayers who cannot or prefer not to complete an online transaction. Before visiting an office, verify the bill type, amount due, acceptable payment methods, and any documents needed to identify the account.

Verify That a Secured Property Tax Payment Was Posted

After paying, use the county’s secured property tax payment history search to check the account using the AIN.

Keep the following records until the payment appears correctly:

Online confirmation number.
Electronic receipt.
Bank statement or transaction record.
Copy of the check.
Mailing receipt or tracking information.
Bill showing the parcel and installment paid.

A bank withdrawal alone may not prove that the payment was applied to the correct parcel. Check the county account to confirm the posting status, especially when paying several properties or using a third party’s bank account.

Manage Taxes for Multiple Properties More Efficiently

Owners responsible for several parcels can use the Property Tax Management System. The system is designed to organize multiple properties and related tax obligations in one account.

Available functions include:

Creating a personalized account.
Building customized property lists.
Adding as many as 100 properties to a list.
Creating additional lists for different property groups.
Sorting and tracking parcels.
Storing AIN and Property Identification Number information.
Starting online payments from saved lists.
Verifying payment status.

Owners should still compare each saved property with current county records. A sale, parcel division, ownership change, corrected AIN, or account update may affect a previously saved list.

Recognize Annual, Supplemental, Escape, and Adjusted Bills

Annual Secured Property Tax Bills

The annual secured bill covers the regular property tax obligation for the fiscal year. It is commonly divided into two installments. Each installment has its own due date and delinquency date, so paying one installment does not satisfy the other.

Supplemental Assessments

A supplemental assessment may follow a change in ownership or completed new construction. It adjusts the taxable value for the portion of the fiscal year affected by the event.

A supplemental bill is separate from the annual secured bill. Paying the annual bill does not automatically pay a supplemental bill, and an escrow account may not handle every supplemental charge.

Escape Assessments

An escape assessment corrects taxable value that should have been added to a prior assessment roll but was not. The resulting bill may cover one or more earlier fiscal years.

Because escape assessment taxes can be substantial, eligible taxpayers may have access to a special four-year installment arrangement if legal requirements are met.

Adjusted and Corrected Bills

A corrected value, exemption change, roll correction, appeal decision, or other account adjustment can result in a revised bill or refund. Read the notice carefully to determine whether the document changes a balance, creates a new deadline, or triggers an appeal filing period.

Review Property Tax Installment Plan Eligibility

The Treasurer and Tax Collector describes two specialized programs on its property tax installment plans page. These programs are not general payment plans for every current annual tax bill.

Four-Pay Plan for Escape Assessments

A qualifying escape assessment may be paid over four years under California Revenue and Taxation Code Section 4837.5 when:

The taxes are due for an escape assessment involving a prior fiscal year.
The additional tax is more than $500.
The plan is opened before the escaped assessment tax bill becomes delinquent.

Waiting until after the delinquency date may eliminate eligibility, so owners receiving an escape assessment bill should review the application instructions promptly.

Five-Pay Redemption Plan for Defaulted Taxes

A Five-Pay Plan may allow eligible defaulted taxes to be paid over five years. Eligibility depends on the property type and the length of time the property has been in default.

The county states that the plan may apply to:

Vacant residential lots or nonresidential commercial property that is less than three years in default.

Residential or agricultural property that is less than five years in default.

Opening an eligible redemption plan can prevent the property from being sold at public auction while the taxpayer remains in compliance with plan requirements. Current-year annual property taxes are not eligible for this plan and must be paid separately.

Address Late Payment Penalties Carefully

Penalty cancellation is available only in limited circumstances authorized by law. A taxpayer can review the county’s penalty cancellation request process before submitting an application.

Follow the Required Submission Steps

The request process generally requires the taxpayer to:

Read the county’s important information.
Select the Revenue and Taxation Code section believed to authorize cancellation.
Complete the taxpayer and property information.
Identify the bill type and bill year.
Provide a brief explanation within the form’s character limit.
Acknowledge that submitted documents constitute a public record.
Use the confirmation instructions to provide supporting documentation.

Personally sensitive information should be removed from supporting documents when possible because ordinary email is not encrypted or secure.

Know Which Explanations Are Commonly Denied

The Treasurer and Tax Collector states that the following reasons generally do not authorize penalty cancellation:

A history of making prior payments on time.
A bank bill-payment check received after the delinquency date.
A private postage meter date instead of an official USPS cancellation mark.
An assertion that a payment was mailed early enough to arrive on time.
Financial hardship that prevented timely payment.
Failure to receive the property tax bill.
A new owner’s lack of understanding of the property tax process.
Incorrect account, routing, or card information entered during an online payment.

A request should identify a specific legal basis and include documents directly supporting that basis. General fairness arguments are unlikely to succeed when the Tax Collector lacks statutory authority to cancel the penalty.

Challenge the Assessed Value Through the Proper Process

Taxpayers who disagree with the assessed value can review the county’s property value appeal guidance. The process may include reviewing assessment appeal rules, preparing evidence, and appearing at a hearing.

Use the Correct Filing Period

Regular assessment appeals may be filed from July 2 through November 30.

Supplemental, adjusted, escape, and roll-correction matters generally must be filed within 60 days after the mailing date shown on the Notice of Assessed Value Change or the applicable tax bill.

For a misfortune and calamity reassessment, an appeal must generally be filed within six months after the mailing date of the Assessor’s proposed reassessment notice.

Prepare Evidence That Supports the Requested Value

An effective appeal focuses on the property’s value as of the applicable valuation date. Depending on the issue, useful evidence may include:

Comparable sales near the valuation date.
Accurate property characteristics.
Appraisals and market analyses.
Photographs documenting condition.
Repair estimates.
Income and expense records for income-producing property.
Closing documents or construction records.
Correspondence explaining the assessment change.

The appeal should address assessed value rather than dissatisfaction with the total bill. Charges such as direct assessments or voter-approved debt may not be resolved by proving that the property’s market value is lower.

Protect Yourself After Buying or Transferring Property

New owners should not assume that escrow, a lender, or a prior owner has handled every tax obligation. After a change in ownership, the county may issue annual, supplemental, corrected, or prior-owner-related notices at different times.

Complete a Post-Closing Tax Check

Confirm that the Assessor has the correct ownership and mailing information.
Locate the AIN for every parcel included in the transaction.
Review the current secured tax balance.
Determine whether an annual installment is still outstanding.
Watch for supplemental assessment notices and bills.
Confirm what the escrow account will and will not pay.
Retain closing documents, tax prorations, and payment records.

Property tax prorations shown in closing documents are agreements between transaction parties. They do not necessarily change the county’s records or divide the county bill into separate legal obligations for buyer and seller.

Avoid Common Los Angeles County Property Tax Mistakes

Do Not Rely Only on a Mortgage Statement

A lender may collect money for taxes through an escrow account, but the property owner should still verify that the correct bill was paid. Supplemental and unusual bills may not be included in the lender’s standard payment process.

Do Not Wait for a Paper Bill

Mail can be delayed, forwarded incorrectly, or sent to an outdated address. Check the official county account during the tax year, especially after a move, ownership change, trust transfer, or mailing address update.

Do Not Confuse a Due Date With a Delinquency Date

A bill may show both dates. The due date indicates when the installment becomes payable, while the delinquency date identifies when a penalty may apply. Follow the wording and payment instructions printed on the current bill.

Do Not Pay Using an Unverified Parcel Number

An incorrect AIN can cause a payment to be applied to another property. Compare the parcel number, tax year, installment, and property description before authorizing a payment.

Do Not Assume an Appeal Suspends Collection

An assessment dispute and a tax payment are separate processes. Unless official instructions state otherwise, pay the amount required by the deadline while pursuing the appeal.

Do Not Ignore a Defaulted Tax Notice

Defaulted taxes can accumulate additional charges and may eventually place the property at risk of tax sale. Review redemption options and eligibility for an installment plan as soon as a delinquent or defaulted notice arrives.

Property Tax Departments and Offices

Los Angeles County Assessor’s Public Service Section
500 West Temple Street, Room 225
Los Angeles, CA 90012
(888) 807-2111
(213) 974-3211
TDD/TTY: (213) 974-2196
Alternate TDD/TTY: (800) 735-2929

Los Angeles County Auditor-Controller Property Tax Services Division
500 West Temple Street, Room 153
Los Angeles, CA 90012
(888) 807-2111
(213) 974-8368

Los Angeles County Treasurer and Tax Collector
225 North Hill Street, First Floor Lobby
Los Angeles, CA 90012
(888) 807-2111
(213) 974-2111

Unsecured Property Tax Office
225 North Hill Street, Room 122
Los Angeles, CA 90012
(213) 893-7935

Los Angeles County Assessment Appeals Board
500 West Temple Street, Room B4
Los Angeles, CA 90012
(888) 807-2111, press 5
(213) 974-1471

Los Angeles County Property Tax FAQs

How can I estimate a supplemental property tax bill before it arrives?

Use the county’s official supplemental tax estimator when a property purchase or completed new construction may trigger a supplemental assessment. Enter the requested property and transaction information as accurately as possible. The result is intended for budgeting and should not be treated as the final amount due. The official supplemental tax bill may differ after the Assessor completes the valuation and the county calculates applicable tax rates and charges.

What should I do when the Assessor’s property details are incorrect?

Property owners may request corrections to official records involving building or land information through the online Property Data Change Request Form, identified as Form ASSR-129. Review the parcel record carefully and provide documentation supporting the requested correction. A data correction request is different from an assessment appeal: it addresses inaccurate property characteristics, while an appeal challenges the assessed value. Submitting a correction does not automatically change an existing tax bill.

Can I receive alerts about possible fraudulent activity involving my property?

The Los Angeles County Assessor offers a Homeowner Alert Service that allows property owners to register an email address for notifications about potential fraud-related activity affecting their property records. Enrollment can help owners notice unexpected record activity sooner, but it does not replace regularly reviewing ownership, mailing, assessment, and tax information through official county systems.

How do I check the status of a disaster-related reassessment claim?

Property owners who already filed a Misfortune and Calamity claim can check its status through the Assessor’s online property search tools. The search can be completed using either the Assessor’s Identification Number or the property address. Owners whose homes or businesses were damaged by a qualifying natural disaster may also review the county’s disaster-relief information to determine whether reassessment relief may be available.