Long Beach property owners pay the Los Angeles County property tax: a 1% base rate on assessed value under Proposition 13, plus voter-approved bond measures, any Mello-Roos special taxes, and direct assessments tied to the parcel. Most Long Beach homeowners end up paying somewhere between 1.1% and 1.25% of assessed value, with properties inside a Mello-Roos district or multiple bond zones landing higher. The Los Angeles County Treasurer and Tax Collector bills and collects the tax, and every LA County rule on deadlines, penalties, and exemptions applies inside city limits.
How Your Bill Is Calculated
Proposition 13, the 1978 constitutional amendment, capped the base rate at 1% of assessed value and limited annual increases in that assessed value to a maximum of 2% per year, regardless of the market.1California State Board of Equalization. California Property Tax An Overview A home assessed at $500,000 owes $5,000 in base tax before add-ons. That 2% cap is why two identical homes on the same Long Beach street can carry very different bills: the one bought in 2005 has a much lower assessed value than the one bought last year.
On top of the 1%, your bill includes voter-approved bond measures for school districts, community college districts, and water agencies. Long Beach also contains at least one Mello-Roos Community Facilities District, which levies a separate special tax on properties within its boundaries to pay for roads, sewers, fire stations, and similar infrastructure.2California State Treasurer. Mello-Roos Yearly Fiscal Status Report Summary Not every parcel falls inside one; if you do, it shows up as a separate line item. Finally, direct assessments cover localized services like trash collection, street lighting, and flood control.
Due Dates and Late Penalties
Annual bills go out in early October for the fiscal year running July 1 through June 30. Payment splits into two installments:3Los Angeles County Treasurer and Tax Collector. Secured Property Taxes General Information
- First installment: due November 1, delinquent if not received or postmarked by 5:00 p.m. on December 10.
- Second installment: due February 1, delinquent if not received or postmarked by 5:00 p.m. on April 10.
Miss December 10 and a 10% penalty is added to the first installment. Miss April 10 and the second installment gets a 10% penalty plus a $10 processing cost.4Los Angeles County. Frequently Asked Questions On a $4,000 installment, that penalty alone is $400. There is no grace period beyond the posted dates, and not receiving the bill is not a defense the county accepts.
How to Pay
The Treasurer and Tax Collector accepts several payment methods:
- Electronic check (eCheck): free, through the county’s online portal, using your bank account and routing number. You need your Assessor’s Identification Number from the bill.
- Credit or debit card: a 2.22% service fee applies, minimum $1.49 per transaction. On a $5,000 payment, that adds $111.5Los Angeles County Treasurer and Tax Collector. Pay Your Property Taxes
- Mail: personal check, cashier’s check, or money order to the address on your bill. The envelope must carry a USPS postmark on or before the delinquency date.
- In person: cash, check, money order, or cashier’s check at 225 North Hill Street, First Floor Lobby, Los Angeles, CA 90012, Monday through Friday, 8:00 a.m. to 5:00 p.m.
eCheck is the same convenience online with no fee. Keep the confirmation number or a cleared-check record as proof.
Supplemental Bills After a Purchase or New Construction
New buyers are often caught off guard by supplemental bills that arrive months after closing. Whenever a property changes hands or new construction is completed, California law requires the county to reassess at current market value as of the first day of the following month.6Los Angeles County Property Tax Portal. Supplemental Secured Property Tax Bill The supplemental bill covers the difference between the old and new assessed value, prorated for the months remaining in the fiscal year ending June 30.
If you close between January 1 and May 31, the county issues two supplemental bills, one for the remainder of the current fiscal year and one for the entire next fiscal year.6Los Angeles County Property Tax Portal. Supplemental Secured Property Tax Bill Each supplemental bill can be paid in two installments, and the same 10% penalty and $10 cost apply if you miss the deadlines printed on it. Supplemental bills arrive separately from the annual bill, so watch the mail closely after a purchase.
Exemptions That Lower Your Bill
Homeowners’ Exemption
If you own and occupy the home as your primary residence on January 1, you can claim a $7,000 reduction in assessed value.7Los Angeles County Assessor. Homeowners Exemption At the 1% base rate, that saves about $70 a year. File form BOE-266 with the LA County Assessor. The form requires Social Security numbers for all owners on the deed, which the state uses to prevent duplicate claims across counties.8California Department of Tax and Fee Administration. Homeowners Exemption You only file once; the exemption stays in place until you sell or move out.
Disabled Veterans’ Exemption
Veterans with a service-connected disability rated by the VA can qualify for a much larger exemption. For the 2026 lien date, the basic exemption reduces assessed value by $180,671, and a low-income version available to qualifying households reduces it by $271,009. These amounts adjust for inflation each year and cannot exceed the home’s total assessed value. The exemption requires documentation from the Department of Veterans Affairs and a separate claim form filed with the Assessor.
Property Tax Postponement for Seniors and Others
California runs a Property Tax Postponement Program for homeowners who are seniors, blind, or have a disability. Qualifying applicants can defer property tax on their primary residence, effectively a state loan secured by the home. Applications are accepted from October 1 through February 10 each year through the State Controller’s Office.9California Department of Tax and Fee Administration. Property Tax Postponement Deferred taxes are repaid later, typically when the home is sold.
Inherited Property Under Proposition 19
Before February 2021, a child who inherited a parent’s home could keep the parent’s low Prop 13 assessed value with few restrictions. Proposition 19 changed that. The inherited property must become the child’s primary residence within one year of the transfer, and the child must file for the homeowners’ exemption within that same year.10Los Angeles County Assessor. Homeowners – Proposition 19
Even then, there is a value cap. The exclusion covers the parent’s taxable value plus an adjusted amount, currently $1,044,586 for transfers through February 15, 2027.11California State Board of Equalization. Proposition 19 Fact Sheet If market value at transfer exceeds that limit, the difference is added to taxable value. Investment properties and vacation homes inherited from a parent no longer qualify for any exclusion and are reassessed to full market value. The same rules apply to grandparent-to-grandchild transfers when the middle generation is deceased. File form BOE-19-P with the LA County Assessor within three years of the transfer date. Missing that window does not permanently disqualify the exclusion, but it applies only from the year you file, not retroactively.
Challenging Your Assessed Value
If your home’s market value has dropped below the county’s assessed value, you can request a temporary reduction through a Decline-in-Value review, also called a Proposition 8 request. File form RP-87 with the LA County Assessor between July 2 and November 30 of each year.12Los Angeles County Assessor. Assessor – Decline in Value The strongest evidence is recent sales of comparable homes near the January 1 lien date, ideally no later than March 31.
If the Assessor declines and you still believe the number is wrong, escalate to the Assessment Appeals Board by filing a separate appeal in the same July 2 through November 30 window.12Los Angeles County Assessor. Assessor – Decline in Value The Appeals Board is independent from the Assessor and holds a formal hearing where you present comparable sales, a professional appraisal, or other market evidence. Its decision binds for that tax year. A successful claim lowers the assessment only temporarily; once values recover, the Assessor can restore the factored base year value.
What Happens If You Don’t Pay
If both installments go unpaid and the fiscal year ends with taxes outstanding, the property is declared tax-defaulted at 12:01 a.m. on July 1.13California State Controller’s Office. Public Auctions and Bidder Information From that point, additional penalties accrue and a redemption process begins. You can redeem the property by paying all back taxes, penalties, and costs at any time before the right of redemption is terminated.
For residential property, the tax collector gains the power to sell after five years of default. Commercial property faces a three-year window.14California Legislative Information. California Revenue and Taxation Code 3691 Once a tax sale begins, the right to redeem expires at the close of business on the last business day before the sale. Anyone can bid at auction, regardless of existing liens or claims. If you’re struggling to pay, contact the Treasurer and Tax Collector before default; installment plans for delinquent amounts may be available.