When are Secured Property Taxes due?
Annual property tax bills are mailed in early October of each year. The bill is payable in two installments.
The first installment is due on November 1 and is delinquent if the payment is not received by 5:00 p.m. or postmarked by December 10; a 10% penalty is assessed for delinquent payments.
The second installment is due on February 1 and is delinquent if the payment is not received by 5:00 p.m. or postmarked by April 10; a 10% penalty and $10 cost fee are assessed.
When December 10 or April 10 falls on a Saturday, Sunday or legal holiday, the delinquent date is the next business day.
Both installments can be paid at the same time. If you choose to pay both installments in one payment, please include the first and the second installment stubs with your payment.
Payment Deadline Summary
* When December 10 or April 10 falls on a Saturday, Sunday or legal holiday, the delinquency date is the next business day.
I want to dispute penalties. What can I do?
Taxpayers have the right to request a cancellation of a penalty assessed on secured and unsecured property by the Treasurer and Tax Collector (TTC). Taxpayers may request a penalty cancellation either orally, in writing or by the submission of a completed and signed PENALTY CANCELLATION REQUEST. Taxpayers submitting a completed PENALTY CANCELLATION REQUEST should receive a response from the TTC within 45 business days.
There are several methods for taxpayers to submit their request for a penalty cancellation, these methods include:
When are Secured Property Tax bills mailed?
The secured tax bills are usually mailed out by October 15 of each year.
What should I do if I don't receive a Secured Property Tax bill?
A new property owner's regular secured tax bill is sent to the previous owner because the Tax Collector's Office is unaware the property has been sold. Regardless of the reason, if you do not receive a secured property tax bill by November 10th, contact this office at (213) 974-2111 and our automated answering system will help you with your request. If you wish to speak with an operator do not push any keys on your telephone, just wait till the message finishes and you will automatically be switched to an operator. A substitute bill may also be obtained at any Assessor's Regional Office, or submitting the Public Response Form - Secured Property Tax. When submitting the form please be sure to include your email address.
What is a Supplemental Tax Bill?
State law requires the immediate reassessment of property (for tax purposes) whenever a change of ownership or completion of construction occurs. If applicable, you will receive a supplemental tax bill reflecting the change in value for the balance of the tax year. Due dates for a supplemental tax bill depends on when the bill is mailed. A decrease in value will result in a negative supplemental tax bill being issued. These negative bills or refunds do not cause a change to your current annual tax bill which must be paid timely to avoid penalty.
Supplemental Tax Bills do not replace the regular tax bill. Supplemental Tax Bills are not mailed to your mortgage company. Supplemental Tax Bills are not paid by funds in your impound account. If you receive a Supplemental Tax Bill and have any questions about payment responsibility, please contact your mortgage company.
Do I have recourse if I think the assessed value of my property is too high?
You may discuss the value with the Assessor if you feel a change is in order and request a review of your current assessed value versus the current market value (based on comparable sales). This process is commonly referred to as a Prop 8 review.
What is a Special Assessment?
A special assessment is a charge on a tax bill for a service or benefit provided directly to a property. Examples of these types of assessments are garbage collection, sewer, lights and landscaping maintenance, mosquito abatement, fire protection, water, sanitation and other such services. A special district is formed in order to provide property specific services or benefits. These districts are permitted to charge an assessment for the services rendered under the applicable state law the allowed their creation. In accordance with state law, each fiscal year the special district provides the county Auditor with a listing of the parcels and the amounts to be charged to each parcel on the property tax roll. The district also provides the Auditor with a resolution authorizing the placement of the charge on specific parcels. Provided the legal requirements are met by special district, the county Auditor must place the special assessment charge on a property tax bill.