Treasurer and Tax Collector

Los Angeles County
Treasurer and Tax Collector
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Installment Plan for Delinquent Taxes

 

If I cannot pay my current property taxes in full, can I make a partial payment?

Yes.  However, be aware that a 10% penalty will be assessed on the unpaid balance on the first installment.  The penalty will also attach to the unpaid portion of the second installment plus a $10 cost.


Can I pay my delinquent taxes in payments?

Yes.  The Installment Plan of Redemption (5-pay plan) is a plan that allows a taxpayer the ability to pay delinquent taxes in five (5) installments.

It is strongly recommended that prior to applying for the Installment Plan of Redemption, you contact your lender/mortgage company to ensure they allow the payment plan to pay tax defaulted taxes.


Who may apply for the Installment Plan of Redemption?

Any taxpayer that does not have defaulted taxes for more than five (5) years for residential property and three (3) years for non-residential commercial property.


How do I apply for the installment plan?

Contact the Treasurer and Tax Collector's Office and request an application  for the Installment Plan of Redemption.

Contact: Treasurer and Tax Collector
225 North Hill Street, First Floor
Los Angeles, CA 90012
  
  (888) 807-2111  (Toll Free)
(213) 974-2196  (Hearing impaired teleprinter)
  
Correspondence: Treasurer and Tax Collector
P.O. Box 512102
Los Angeles, CA 90051-2102

Is there a fee?

Yes.  There is a $75 non-refundable application fee, charged each time you open the plan.


Is there a minimum installment payment that must be made to open the plan?

To successfully open an Installment Payment Plan of Redemption account you must pay:

A $75 application fee payable at the time the plan is opened.

A minimum payment of 20% of the total tax amount including penalty and interest charges(1.5% per month).

All current year taxes must be paid on or before April 10.  If during the course of an installment plan the current taxes are not paid by April 10, the plan is in default.

You will receive once a year, an Installment Plan of Redemption statement indicating the minimum amount required for that installment payment.

Pay-off payments are accepted anytime before the  5th  and final payment is due.


Does interest continue to accrue while participating in the installment plan?

Yes!  Be aware that the plan incurs a charge of 1.5% per month on the unpaid balance.


What happens if I do not keep my plan current or up to date?

If the first account defaults, a new installment plan may not be opened until July 1 of the following fiscal year.  Previous payments will be treated as partial payments and will not be credited to the new plan.  Penalties will be computed on the unpaid balance each time a plan is opened and $75 application fee will be charged with each plan opening.

Please be aware that an Installment Plan of Redemption cannot be opened after the property becomes Subject To Power To Sell.  This occurs when the property has been delinquent for more than five years for residential property and three years for non-residential commercial property.

Example:  
If you have delinquent taxes from the 1994-95 tax year, as of July 1, 2000, you CANNOT participate in the installment plan.  You must pay in full the amount of outstanding taxes to keep the property from being sold at the Public Auction that is scheduled for early 2001.


IMPORTANT NOTE:

The County of Los Angeles retains the right to initiate foreclosure proceedings when assessments related to the Los Angeles County Energy Program (LACEP) become delinquent. Establishment of an Installment Plan of Redemption will not prevent foreclosure, which may by law include costs of collection and penalties.

 
 
 
 
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