Property tax in Los Angeles County starts with a base rate of 1% of your home’s assessed value, set by Proposition 13. Add voter-approved bonds and local assessments and most owners end up paying somewhere between 1.1% and 1.5% of that assessed value each year. The bill arrives in October, splits into two installments, and carries a 10% penalty the moment either deadline passes.
How Much You’ll Pay
California’s Article XIII A caps the base property tax at 1% of a property’s full cash value.1California Legislative Information. California Constitution Article XIII A – Tax Limitation When you buy, the assessed value is set at your purchase price. Each year after, the Assessor can raise that value by no more than 2% or the actual inflation rate, whichever is lower. The value only resets to current market price when the property sells again or sees significant new construction.
The 1% base is only part of the bill. On top of it sit voter-approved bond debt and direct assessments tied to your neighborhood: school bonds, street lighting, flood control, and similar charges. Every parcel sits in a Tax Rate Area that controls which local charges apply, and the Auditor-Controller publishes those rates each year.2Los Angeles County Auditor-Controller. Tax Rate Area Lookup For most parcels the combined rate lands between 1.1% and 1.5% of assessed value.
The Assessor determines the full cash value whenever ownership changes or new construction is completed.3Los Angeles County Assessor. Assessor – Real Property The Treasurer and Tax Collector then produces the annual bill from that figure.
When the Bill Is Due
The LA County tax year runs July 1 through June 30.4Treasurer and Tax Collector. Secured Property Taxes Frequently Asked Questions Annual secured bills are mailed in early October, and January 1 is the lien date for the following fiscal year.5Los Angeles County Property Tax Portal. Frequently Asked Questions
The bill splits into two installments:
- First installment: due November 1, delinquent after 5:00 p.m. on December 10.
- Second installment: due February 1, delinquent after 5:00 p.m. on April 10.
If December 10 or April 10 falls on a weekend or county holiday, the deadline moves to the next business day.5Los Angeles County Property Tax Portal. Frequently Asked Questions You can pay the full year with the first installment if you want to, but there’s no discount for doing so.
If your mortgage lender collects taxes through an escrow account, the lender normally pays the bill on your behalf. The legal obligation still belongs to you, so check the county’s online portal in December and April to confirm the bill shows as paid, especially right after buying or refinancing.
What Happens If You Pay Late
Miss either deadline and the county adds a 10% penalty to the overdue installment immediately. The second installment also picks up a $10 processing cost.6Treasurer and Tax Collector. Avoid Penalties by Understanding Postmarks On a $2,000 installment, that’s an extra $210 for being a day late. The county has very limited authority to waive these penalties.
If both installments remain unpaid through June 30, the property is declared tax-defaulted on July 1. A $15 redemption fee is added, and the unpaid balance begins accruing an additional 1.5% penalty per month until paid in full.7Los Angeles County Property Tax Portal. Notice of Delinquency After five continuous years of default (three years for nonresidential commercial property), the Tax Collector can sell the property at public auction to recover what’s owed.8California State Controller. Chapter 7 Tax Sale FAQ You can redeem the property by paying all delinquent taxes and penalties up until the last business day before the auction, but by then the total is far larger than the original bill.
How to Pay
The Treasurer and Tax Collector accepts payment through several channels, each with different costs:
- Electronic check through the online portal: no additional charge, and the cheapest option.9Treasurer and Tax Collector. Payment Options
- Credit or debit card through the online portal: a percentage-based convenience fee applies.
- Mail: send a check or money order with the payment stub to Los Angeles County Tax Collector, P.O. Box 54018, Los Angeles, CA 90054-0018. The USPS postmark must be on or before the delinquency date.10Treasurer and Tax Collector. Mailing Information11Los Angeles County Property Tax Portal. Annual Secured Property Tax Bill
- In person at the Kenneth Hahn Hall of Administration, 225 North Hill Street, Room 137, Los Angeles, CA 90012. Cash, checks, and cards are accepted, and lines get long near the December and April deadlines.10Treasurer and Tax Collector. Mailing Information
Every parcel is identified by a ten-digit Assessor’s Identification Number formatted in three parts, printed in the upper left of the bill.12Los Angeles County Property Tax Portal. Annual Secured Property Tax Information Statement You can look up your bill on the Treasurer and Tax Collector’s site using either the AIN or the street address. Keep the confirmation number or cleared-check record for your files and for the federal deduction.
One boundary worth noting: this process covers secured taxes on real property. Taxes on boats, aircraft, business equipment, and similar items run on a separate “unsecured” roll with different due dates and a different mailing address.13Treasurer and Tax Collector. Unsecured Property Taxes
Supplemental Bills After Buying or Building
New owners often get caught off guard by a supplemental bill that arrives separately from the regular annual bill. When you buy or complete new construction, the Assessor reappraises the property as of the first day of the following month. The difference between the old and new assessed value, prorated for the remaining months in the fiscal year, becomes your supplemental bill.14California State Board of Equalization. Supplemental Assessment
Timing shapes how many bills you’ll see. A change between June 1 and December 31 generates one supplemental bill for the rest of that fiscal year. A change between January 1 and May 31 generates two: one covering the remainder of the current fiscal year and a second for the entire next fiscal year.15Los Angeles County Property Tax Portal. Supplemental Secured Property Tax Bill Each supplemental has its own due dates printed on the notice. If the reappraisal lowers the value, you’ll see a refund instead.
Exemptions That Lower Your Bill
Homeowners’ Exemption
If you live in the home as your primary residence on January 1, you can claim the Homeowners’ Exemption, which cuts $7,000 from the assessed value.16California State Board of Equalization. Information Sheet – Homeowners Exemption At the 1% base rate, that’s about $70 a year. First-time claimants file form BOE-266 with the Assessor by February 15 for the full exemption that year; a later filing may still produce a partial exemption.17California Department of Tax and Fee Administration. Homeowners Exemption You don’t need to refile each year unless you move.
Disabled Veterans’ Exemption
Veterans with a service-connected disability qualify for a much larger exemption. For the 2026 assessment year, the basic exemption removes $180,671 from assessed value, and veterans meeting the low-income threshold receive $271,009.18California State Board of Equalization. Disabled Veterans Exemption Increases for 2026 The amounts adjust annually for inflation. The property must be the veteran’s principal residence, and the veterans’ exemption replaces the standard homeowners’ exemption rather than stacking with it.
If You Think the Assessment Is Too High
You can challenge the Assessor’s value by filing with the LA County Assessment Appeals Board. This is worth doing any time recent comparable sales suggest your home is worth less than what the county says. The regular filing window runs from July 2 through November 30 each year; if that date lands on a weekend or holiday, the deadline shifts to the next business day. Supplemental assessments have a shorter window of 60 days from the mailing date of the supplemental notice.19Los Angeles County Board of Supervisors. Assessment Appeals
File online or submit printed form AAB-100 by mail or in person. A non-refundable $46 fee applies, and a hardship waiver is available on request.19Los Angeles County Board of Supervisors. Assessment Appeals The Board schedules a hearing where you present evidence of market value: comparable sales, an independent appraisal, or documentation of damage. If the Board agrees the value is overstated, it orders the Assessor to lower it, which reduces future bills.
If You Can’t Pay or Your Property Was Damaged
California’s State Controller runs a Property Tax Postponement Program for homeowners who are 62 or older, blind, or disabled and meet an income limit. For the 2025–26 program year, the household income threshold is $55,181 or less.20California State Controller. Property Tax Postponement If you qualify, the state effectively loans you the tax payment, with repayment deferred until you sell, move out, or pass away.
If a disaster damages your property by more than $10,000 in market value, you can apply for a temporary reassessment that lowers your bill to reflect the reduced value. File the Misfortune and Calamity form (ADS-820) with the Assessor within 12 months of the date the damage occurred.21LA County Recovers. LA County Department Resources Once repairs are complete, the Assessor restores the value to what it was before the disaster, not to a new higher market value.