Treasurer and Tax Collector

The Los Angeles County Treasurer and Tax Collector manages several financial and administrative services that affect property owners, businesses, taxpayers, estate representatives, investors, and people who owe money to County departments. This guide explains how to use the department’s property tax tools, review bills, choose a payment method, manage multiple properties, address unsecured taxes, understand tax-defaulted property procedures, apply for certain business licenses, and find help with estates or delinquent County accounts.

Start With the Los Angeles County Treasurer and Tax Collector

The Los Angeles County Treasurer and Tax Collector website is the central government portal for property tax payments, tax bills, payment history, auctions, business licensing, estate administration, collection services, and public finance information. Taxpayers should begin there rather than relying on payment instructions found in emails, advertisements, unofficial websites, or mailed solicitations from private companies.

The department’s responsibilities extend well beyond accepting annual property tax payments. Its mission includes billing, collecting, investing, borrowing, safeguarding, and disbursing money and property on behalf of Los Angeles County, other public agencies, legally designated entities, and private individuals when required by law.

The Treasurer and Tax Collector is organized into several operational areas, including:

Tax collections for secured and unsecured property taxes
County treasury banking operations
Public finance and investment administration
Public Administrator estate services
Business license administration
Collection of delinquent accounts owed to County departments
Internal controls, information technology, and administrative support

Residents may interact with only one part of the department, but identifying the correct service area before submitting a request can reduce delays. A homeowner asking about an annual real estate tax bill should use secured property tax services, while a business owner with a tax bill for equipment or fixtures may need unsecured property tax assistance.

Understand What the Treasurer and Tax Collector Actually Handles

The Treasurer and Tax Collector performs the billing and collection functions associated with many County financial obligations. It does not determine every value, exemption, ownership record, or legal assessment appearing on a bill. For example, the Los Angeles County Assessor establishes assessed values and maintains assessment records, while the Treasurer and Tax Collector issues and collects the resulting property tax bills.

The department’s official mission and organizational overview explains that its work includes enforcement, consulting, estate administration, and public information services. Its stated service standard emphasizes timely, accurate, fair, legal, and courteous administration.

Match your issue to the right County function

Before contacting the department, determine what kind of correction or action you need:

Payment posting or balance questions: These generally belong with the Treasurer and Tax Collector.

Assessed value questions: These generally begin with the Assessor.

Ownership or mailing information: The responsible agency depends on the record involved and the requested change.

Tax-defaulted property: Use the Tax Collections Branch services for redemption, auction, Chapter 8 agreements, or excess proceeds.

Business licensing: Use the Business License Section when a covered activity is conducted in a participating jurisdiction.

Decedent estate administration: Use the Public Administrator when the circumstances meet the legal requirements for County involvement.

Delinquent County service accounts: Use Collection Services when an unpaid balance has been referred by a County department.

Pay Los Angeles County Property Taxes Through an Official Method

Property owners can choose among several payment methods. The best option depends on how quickly the payment must arrive, whether the taxpayer wants electronic confirmation, whether a card processing charge is acceptable, and whether the taxpayer needs to submit supporting information with the payment.

The official Los Angeles County property tax payment options page identifies the available methods, including online eCheck, online credit or debit card, monthly automatic payments, mailed payments, telephone payments, and in-person payments.

Use online eCheck for a direct bank payment

An online eCheck payment transfers funds electronically from an eligible checking or savings account. Taxpayers should enter the bank routing number, account number, and property tax information carefully. A mistyped bank number, closed account, or insufficient balance may result in a returned payment and leave the tax obligation unpaid.

After submitting an online payment, save the confirmation page or confirmation number. The confirmation helps document when the transaction was submitted, but taxpayers should still verify that the payment was successfully processed and posted to the correct property tax account.

Review card charges before paying online

Credit and debit card payments may be convenient, especially near a deadline, but taxpayers should review all displayed charges before completing the transaction. Card processing charges are separate from the property tax amount and can make a large payment substantially more expensive.

The payment screen should clearly identify the tax amount, any applicable processing charge, and the total transaction amount. Do not submit the payment until the property information and amount are correct.

Plan carefully when mailing a property tax payment

Mailed payments require enough time for preparation and delivery. Taxpayers should follow the instructions printed on the bill, use the correct payment address, include the appropriate payment stub when requested, and retain proof of mailing.

A private postage meter date is not necessarily treated the same as an official United States Postal Service postmark. Anyone mailing close to a delinquency date should review the County’s current payment rules rather than assuming that the date printed by an office postage machine will establish a timely payment.

Confirm the account before using telephone or in-person service

Telephone and in-person payments may be useful when a taxpayer needs help identifying the correct account or understanding the amount due. Before beginning, have the tax bill, Assessor’s Identification Number, payment information, and any relevant correspondence ready.

County offices may experience high call volumes, particularly near installment deadlines. The department encourages taxpayers with secured or unsecured property tax issues to submit a public inquiry when telephone assistance is delayed. The Treasurer and Tax Collector contact page directs users to the appropriate inquiry channel and office.

View a Los Angeles County Property Tax Bill Online

A taxpayer may need an electronic bill after losing the mailed copy, purchasing a property, preparing financial records, or checking the amount due. The official property tax bill lookup service provides access to an electronic version of a bill.

The lookup process uses the Assessor’s Identification Number, commonly called an AIN. This number identifies a parcel for assessment and property tax purposes. It is usually shown on a prior tax bill and may also be available through official Assessor property records.

Check every detail before making a payment

After locating the electronic bill, verify:

The Assessor’s Identification Number
The property location or description
The tax year
The installment amount
The delinquency date
Any penalties, costs, or prior payments shown

Do not rely only on a property address. Similar addresses, unit numbers, parcel divisions, and recently changed ownership records can create confusion. The AIN and tax year provide stronger confirmation that the payment is being applied to the intended bill.

Do not assume ownership changes cancel the tax bill

Property tax bills are tied to the parcel and assessment process. A sale, refinance, escrow change, or change in mailing address does not automatically eliminate an existing tax obligation. Buyers and sellers should review closing documents and current County records to determine how taxes were allocated and whether any installment remains unpaid.

Manage Multiple Properties More Efficiently

Owners, companies, trusts, and property managers responsible for several parcels may find one-at-a-time bill searches inefficient. The County’s Property Tax Management System is designed for owners who need to organize and pay obligations for multiple properties.

The system allows a user to create a personalized account, build property lists, and organize up to 100 properties per list. Users may create additional lists, update existing lists, initiate online payments, and verify payment status.

Build property lists with accurate identifiers

The system stores information associated with each property, including the Assessor’s Identification Number and Property Identification Number. Users should enter identifiers directly from official records and review each property before initiating payment.

A practical list structure might separate properties by ownership entity, geographic area, tax status, property manager, or payment source. Clear naming helps prevent the wrong bank account from being used or a parcel from being overlooked during a busy payment period.

Track payment status instead of relying on submission alone

Initiating a payment does not always mean the transaction has fully cleared. After submitting payments, review their status and compare the results with banking records. Investigate rejected, returned, canceled, or unposted transactions promptly, especially when a delinquency date is approaching.

Separate Secured and Unsecured Property Tax Issues

One of the most important distinctions in Los Angeles County tax administration is the difference between secured and unsecured property taxes.

Secured property taxes generally attach to real property

Secured property taxes are commonly associated with land and buildings. The property itself secures the tax obligation. Annual secured tax bills generally contain installment information, due dates, delinquency dates, and payment instructions.

Questions about whether a secured payment was received, how much remains due, or whether penalties have been added belong with the secured property tax service area. Questions about assessed value or exemptions may require assistance from another County office.

Unsecured taxes apply to taxable personal property and certain other assessments

The County’s unsecured property tax information explains that these value-based taxes are billed to the owner of record as of January 1. They are called unsecured because the tax is not secured by real property such as land.

Examples of property that may appear on an unsecured tax bill include:

Boats and jet skis
Aircraft
Business fixtures
Business furniture
Business machinery and equipment

Unsecured bills may also result from escape assessments, unsecured supplemental assessments, and certain assessments that were originally connected to real property but are collected on the unsecured roll after default.

Watch the unsecured tax delinquency rules

Annual unsecured property tax bills are mailed between March 1 and June 30. The taxes are due upon receipt and generally become delinquent after 5:00 p.m. Pacific Time on August 31. When the date falls on a Saturday, Sunday, or Los Angeles County holiday, the deadline moves to the close of business on the next business day as provided by law.

A late unsecured payment may trigger a 10% penalty and a Notice of Enforcement cost. Additional collection costs and monthly penalties may apply later. Collection actions may include liens, summary judgments, legal actions, seizure and sale of personal property, interception of state tax refunds, and registration holds involving boats or jet skis.

Respond Promptly to Penalty and Payment Problems

Taxpayers who believe a payment was timely, misapplied, returned incorrectly, or affected by qualifying circumstances should submit a single complete inquiry. Multiple inquiries about the same issue can slow review because staff may need to identify and combine duplicate submissions.

Include the parcel or account identifier, tax year, payment date, payment method, amount, confirmation information, and supporting records. Useful documents may include bank statements, canceled checks, postal records, electronic confirmations, escrow statements, or official notices.

Submitting an inquiry does not guarantee that a penalty will be canceled. The Treasurer and Tax Collector evaluates requests under the authority provided by the California Revenue and Taxation Code. Payment history alone, a home banking payment received after the delinquency date, or a private postage meter date may not establish eligibility for cancellation.

Keep the issue focused and document the timeline

A clear request should explain what happened in chronological order. State when the payment was initiated, how it was transmitted, when it left the account, when the County received or posted it, and why the taxpayer believes relief is legally available.

Avoid unrelated background information. Staff need enough detail to match the payment, review the deadline, and determine whether the circumstances meet the governing rules.

Act Before a Property Reaches a Tax-Defaulted Auction

When secured property taxes remain unpaid after the final deadline, the property may become tax defaulted. Tax default does not usually mean an immediate auction. It begins a statutory period during which taxes, penalties, interest, and other charges can accumulate.

The official tax-defaulted property auction guidance states that the waiting period is generally five years for residential property and three years for non-residential commercial property. If the property is not redeemed by the end of the applicable period, the Treasurer and Tax Collector may obtain the power to sell it.

Read every notice and verify the redemption amount

The owner may receive a notice of impending sale followed by a Notice of Auction. Anyone receiving these documents should act immediately. The amount required to redeem a property may be much higher than the original unpaid installment because penalties, interest, costs, and later taxes can be added.

Property owners should request current information directly from the Tax Collections Branch and ask whether an installment arrangement is available. Eligibility and required payments depend on the status of the account and the applicable law.

Research carefully before bidding on tax-defaulted property

A County tax auction is not the same as an ordinary home sale. Prospective bidders are responsible for reviewing the auction rules, property information, title considerations, occupancy issues, land-use restrictions, and potential risks. The County’s auction information should be read in full before registration or bidding.

Winning bidders should not assume that every debt, restriction, physical defect, or possession issue disappears after a tax sale. Due diligence should occur before the auction, not after a bid becomes binding.

Use the County Business License Program for Covered Activities

The Treasurer and Tax Collector administers the County Business License Program for regulated business activities in the unincorporated areas of Los Angeles County and in the cities of Malibu, Santa Clarita, and Westlake Village.

The County business license guidance explains that a license may be required when a business activity can affect public health, welfare, or safety. The program regulates more than 100 business activities and licenses thousands of businesses.

Determine whether the activity is licensed before applying

Not every business needs a County Business License. The requirement depends on the business activity and location. A business outside the participating areas may be governed by a city licensing program, while an unincorporated-area business may need County approval.

Some businesses require more than one County license. Others may require review or approval from departments such as the Fire Department, Sheriff’s Department, Department of Health Services, or Department of Regional Planning. Certain applications also require final action by the Business License Commission.

Budget for a nonrefundable application fee

The County Business License Program is regulatory rather than a general gross-receipts tax. Fees are intended to recover the cost of administering and enforcing the licensing program. Applications require a nonrefundable application fee, even when additional review is necessary.

Applicants should identify every proposed activity, verify the business location, gather ownership information, and review agency approval requirements before submitting the application.

Know When the Public Administrator May Handle an Estate

The Public Administrator is part of the Treasurer and Tax Collector and administers certain decedent estates under authority provided by California law. It is not automatically responsible for every estate in Los Angeles County.

The Public Administrator estate information identifies circumstances in which law enforcement, a mortuary, hospital, hospice, care facility, or private citizen should consider making a referral.

County involvement may be appropriate when:

A decedent owned property that is unattended or at risk of waste
No known heir, executor, or appointed administrator can act
The executor named in a will fails to act
A will names the Public Administrator as executor
Eligible heirs request administration by the Public Administrator

A referral should describe the decedent, known property, family or heirs, estate documents, and any immediate risk to assets. The Public Administrator investigates the circumstances and determines whether County administration is legally appropriate.

Address Delinquent County Accounts Through Collection Services

The Treasurer and Tax Collector also collects delinquent accounts referred by County departments. These debts may arise when a person or business received County services but the County did not receive payment. The collection function also covers certain non-sufficient-funds checks.

The department maintains information supplied by the referring County agency about the source and nature of the balance. A person disputing the underlying service, charge, eligibility decision, or benefit calculation may need to work with the department that originally created the account.

Ask whether a payment plan is available

For eligible delinquent accounts not involving specified public assistance benefits, Collection Services may provide payment information and accept requests for a payment plan. Account holders should be prepared to identify the referring department, account number, original charge, current balance, and prior payments.

Do not ignore a County collection notice. Delays may result in additional enforcement activity and make it harder to locate supporting records or resolve an error.

Review Public Finance and Investment Information Carefully

The Office of Public Finance provides official financial materials for investors, institutions, analysts, and members of the public. Available records may include audited financial reports, official statements, budget documents, cash flow reports, investment policies, monthly reports, treasury pool audits, rating reports, pension information, and special district materials.

Financial documents should be read according to the date and purpose stated in each file. Information may change after publication, and an older report should not be treated as a current statement of County finances. Investment materials provided by the County are informational and do not constitute an offer to sell or a solicitation to buy securities.

Los Angeles County Treasurer and Tax Collector Departments and Offices

Treasurer and Tax Collector
Kenneth Hahn Hall of Administration
500 W Temple Street
Los Angeles, CA 90012

Secured Property Tax
Kenneth Hahn Hall of Administration
225 North Hill Street, First Floor Lobby
Los Angeles, CA 90012
213-974-2111
TTY: 213-974-2196
Toll-Free: 888-807-2111

Unsecured Property Tax
Kenneth Hahn Hall of Administration
225 North Hill Street, Room 109
Los Angeles, CA 90012
213-893-7935

Public Finance
Kenneth Hahn Hall of Administration
500 W Temple Street, Fourth Floor, Room 432
Los Angeles, CA 90012
213-974-7175

Public Administrator
County Hall of Records
320 W Temple Street, Ninth Floor
Los Angeles, CA 90012
213-974-0404
213-974-0460

Tax Defaulted Property
225 N Hill Street, First Floor Lobby
Los Angeles, CA 90012
Auction Information: 213-974-2045
Chapter 8: 213-974-0871
Excess Proceeds: 213-974-7245

Business License Main Office
Kenneth Hahn Hall of Administration
225 North Hill Street, Room 122
Los Angeles, CA 90012
213-974-2011

Business License Valencia Office
23757 Valencia Boulevard
Valencia, CA 91355
661-253-7342

Business License Lancaster Office
335A East Avenue K-6
Lancaster, CA 93535
661-723-4492

Public Records Request
500 W Temple Street, Room 462
Los Angeles, CA 90012
213-584-1571

Collection Services
888-474-0244
213-974-0160

Los Angeles County Treasurer and Tax Collector FAQs

Why does the online payment portal require acceptance of its terms?

The official payment portal requires users to accept its Terms of Use before accessing tax and collection services. The agreement incorporates the County’s privacy, security, and applicable payment terms. Review these conditions before submitting financial information because they govern use of the website and the processing of online transactions. After accepting the terms, select the service that matches your account, such as a one-time property tax payment, Property Tax Management System login, unsecured property tax payment, or Collection Services payment. Entering through the wrong service may prevent the system from locating the obligation you intend to pay. Begin at the official Treasurer and Tax Collector transaction gateway.

What should I do when the Treasurer and Tax Collector payment website does not work?

First, confirm that you are using the official County website and a currently supported internet browser. The transaction portal warns that older or unsupported browsers may cause access or functionality problems. Enable JavaScript and cookies when required, refresh the page, and avoid opening several payment sessions for the same account. Before trying again, check whether your bank or card account shows a pending transaction. Repeated submissions can create uncertainty about whether a payment was processed. Keep any confirmation number or error message displayed by the system.

How can vendors find current Treasurer and Tax Collector contract opportunities?

Businesses interested in providing services to the department should review the official contract opportunities page. The page publishes Requests for Proposals and Requests for Statement of Qualifications for projects such as financial systems, collection services, insurance services, and other departmental needs. Vendors should read the complete solicitation, download every required exhibit, and check for dated addenda before responding. An addendum may revise deadlines, forms, qualifications, or submission instructions, so relying on the original notice alone can result in an incomplete proposal.

Can I treat County investor documents as current investment advice?

No. Financial reports, official statements, investment policies, rating reports, and cash-flow materials are published for informational purposes. Each document reflects the date shown and may not include later financial developments. The County states that these materials are not an offer to sell securities or a solicitation to purchase them. Readers should distinguish audited reports from materials prepared without an audit and should not assume that an older file has been updated.