A Los Angeles County property tax bill has three parts that matter: the assessed value the Assessor has placed on your property, the tax rates and flat charges applied to that value, and two payment stubs. The bill covers the fiscal year running July 1 through June 30, and the Treasurer and Tax Collector (TTC) mails it each October. The first installment is due November 1 and becomes delinquent after December 10; the second is due February 1 and becomes delinquent after April 10. Miss either date and a 10% penalty attaches to the unpaid amount automatically.
Reading the Assessed Value Section
The top of the bill shows how the Assessor arrived at the taxable value. Land value and improvement value (the house or other structures) are listed separately. Under Proposition 13, both figures trace back to a base year value set when the property last changed hands or when new construction was completed, and that base value can rise by no more than 2% per year regardless of what the market does. The taxable value used on your bill is the lower of the factored base year value or current market value.1California Legislative Information. California Code Revenue and Taxation Code 51 – Base Year Values
Below those figures, any exemptions that reduce the taxable value appear on their own lines. The most common is the Homeowners’ Exemption, which removes $7,000 from the assessed value of an owner-occupied primary residence.2California Department of Tax and Fee Administration. Homeowners Exemption You have to apply for it through the Assessor; it does not appear on its own. A disabled veterans’ exemption may also show here for qualifying veterans, at a considerably larger reduction. Whatever is left after exemptions is the net assessed value, and that is the figure the tax rates are applied to.
Check this section first. If the square footage is wrong, the lot size is overstated, or a feature is listed that your home doesn’t have, this is where you’ll see the effect.
Reading the Tax Rate and Direct Assessments Section
Below the value section, the bill lists the rates applied to your net assessed value. The largest is the 1% General Tax Levy set by Article XIIIA of the California Constitution.3Ballotpedia. Article XIII A, California Constitution Added to that are smaller percentages for voter-approved bonded indebtedness, typically school construction bonds and municipal infrastructure bonds. Bond rates vary by tax rate area, so two properties with identical assessed values in different neighborhoods can owe different amounts.4Los Angeles County Assessor. Assessor – Proposition 13
Direct assessments come next, and they work differently. These are flat-dollar charges for localized services like flood control, street lighting, refuse collection, sewer service, sidewalk repair, and landscape maintenance.5Auditor-Controller – LA County. What Are Direct Assessments Because they are fixed fees and not percentages, they don’t move with your assessed value. Each direct assessment line usually shows a short description and a phone number for the agency that levied it, so you can call directly to question a specific charge.
Payment Deadlines and the 10% Penalty
The annual tax is split into two installments:
- First installment: due November 1, covering July through December. Delinquent at the close of business on December 10.
- Second installment: due February 1, covering January through June. Delinquent at the close of business on April 10.
When a deadline falls on a weekend or county holiday, the delinquency date rolls to the next business day.6Treasurer and Tax Collector – Los Angeles County. Secured Property Taxes General Information Most owners pay each installment near its own deadline, though you can pay both at once.
The penalty is unforgiving. A 10% charge attaches to any installment not paid by its delinquency date. For the first installment, that means 10% of the amount due if not paid by December 10.7California Legislative Information. California Revenue and Taxation Code 2617 For the second installment, the same 10% applies after April 10, plus a $10 cost.8California Legislative Information. California Code Revenue and Taxation Code – RTC 2618 There is no grace period and no partial-payment discount. The moment the delinquency date passes, the full penalty attaches to the full unpaid amount.
How to Pay
The TTC accepts several methods, and the one you choose affects what you pay in fees.
- Electronic check (eCheck): free. Pay through the online portal at ttc.lacounty.gov using your bank routing and account numbers.
- Credit or debit card: accepted online with a 2.22% service fee per transaction (minimum $1.49). Each transaction is capped at $99,999.99.
- Mail: send a check or money order to the TTC. Include the payment stub from your bill and write your Assessor’s Identification Number (AIN) on the check.
- In person: pay at the TTC’s main office at 225 North Hill Street in downtown Los Angeles, Monday through Friday, 8:00 a.m. to 5:00 p.m. Cash, checks, money orders, and cards are all accepted there.
A second office in Lancaster at 335A East Avenue K-6 accepts payments only on delinquency dates and does not take cash.9Los Angeles County Treasurer and Tax Collector. Payment Options
If Your Lender Pays Through Escrow
When your mortgage includes an escrow (impound) account, the lender collects a share of the estimated tax with each monthly payment and remits the installments to the county. Each year the lender runs an escrow analysis and adjusts your monthly payment to match the new bill. Look at the bill anyway when it arrives. The county sends penalties to the property owner, not to the lender. If your lender misses a payment or underpays, the 10% penalty lands on you to resolve.
Supplemental Bills After a Sale or New Construction
The annual secured bill isn’t the only bill you might get. When a property changes ownership or new construction is completed mid-year, the Assessor revalues it and issues a supplemental bill (or refund) for the difference between the old and new assessed values. That supplemental bill comes on top of the regular annual bill, and both have to be paid.10California State Board of Equalization. Supplemental Assessment
The supplemental amount is prorated for the months left in the fiscal year after the event. Buy a home in October and the supplemental covers October through June. If the event falls between January and May, you’ll receive two supplementals: one for the rest of the current fiscal year and a second for the full fiscal year that starts July 1.
This is where recent buyers get burned. Lenders with escrow accounts typically do not pay supplemental bills. The county mails them straight to the owner, and the owner is on the hook for paying them on time. A miscommunication with your lender is not grounds to excuse a late penalty on a supplemental.10California State Board of Equalization. Supplemental Assessment
Finding Your Bill Online
The fastest route to your bill is the LA County Property Tax Portal at propertytax.lacounty.gov, which shows current and prior-year statements. You’ll need your 10-digit AIN, which is printed on any previous tax bill or can be looked up through the Assessor’s property search tool. Enter it without dashes or spaces. If you don’t have the AIN, you can search by property address in the same portal. The digital copy matches the paper bill mailed to you and shows the same value breakdown, tax rates, direct assessments, and payment stubs.
If You Think the Value Is Wrong
You can challenge the Assessor’s valuation by filing with the LA County Assessment Appeals Board. The regular filing period runs July 2 through November 30 each year. For supplemental or escape assessments, you have 60 days from the mailing date printed on the notice or bill. A nonrefundable $46 filing fee applies, with waivers available for financial hardship.11LA County Board of Supervisors. Assessment Appeals Information
What works in an appeal is evidence tied directly to market value: recent sales of comparable properties nearby that support a lower number than the Assessor assigned, or factual errors on the property record such as incorrect square footage, an overstated lot size, or features your home doesn’t have. What doesn’t work is arguing that the bill is too large, that the year-over-year increase feels steep, or that local services aren’t worth the money. Those arguments carry no weight at the hearing.