Treasurer and Tax Collector

Treasurer and Tax Collector

TTC
Unsecured Taxes
Los Angeles County
Treasurer and Tax Collector
TTC Home  >     Secured Property Taxes  >     Secured Property Taxes Frequently Asked Questions

 

Secured Property Taxes Frequently Asked Questions

 

Secured Property Taxes Frequently Asked Questions

  1. When are Annual Secured Property Tax Bills mailed?
  2. When are taxes due?
  3. What is Third Party Notification?
  4. How much are my taxes?
  5. What are my installment payment amounts?
  6. I want to dispute penalties. What can I do?
  7. Why did I receive an Annual Property Tax Information Statement (Information Only) tax bill?
  8. What should I do if I do not receive an Annual Secured Property Tax Bill?
  9. What is a Supplemental Secured Property Tax Bill?
  10. Do I have the right to appeal the Supplemental Assessment?
  11. If I receive a Supplemental Property Tax Bill, will I also receive an Annual Secured Property Tax Bill?
  12. If the lender pays my Annual Secured Property Tax Bill, will they pay my Supplemental Property Tax Bill?
  13. What can I do if I think the assessed value of my property is too high?
  14. What should I do if I cannot afford to pay my Annual Secured Property Tax Bill payments on time?
  15. Are there any assistance programs for paying current year Annual Secured Property Tax Bills?
  16. If I mailed in my payment, but the check has not cleared my financial institution, and the delinquency date has not passed, what should I do?
  17. If I mailed in my payment, but the check has not cleared my financial institution, and it is after the delinquency date, what should I do?
  18. What is a Direct Assessment?
  19. What is an Escaped Assessment?
  20. What is a Reassessment Exclusion?
  21. What is a Homeowners' Exemption?
  22. Are property taxes prorated during escrow?
  23. Can I use my bank's Online Banking or Bill Payment services to pay my property taxes?

1. When are Annual Secured Property Tax Bills mailed?

The Treasurer and Tax Collector mails Annual Secured Property Tax Bills once a year in October. If you do not receive your Annual Secured Property Tax Bill by November 1, you may request a Substitute Secured Property Tax Bill by calling us on our automated voice mail service at 1(213) 893-1103. This is the fastest way to request a Substitute Secured Property Tax Bill, as the bill is mailed within three business days. Please note that the Personal Identification Number (PIN), needed for online payments, is not available on the Substitute Secured Property Tax Bill.


2. When are taxes due?

The 1st installment of your Annual Secured Property Tax Bill is due on November 1 and becomes delinquent if payment is not received, United States Postal Service (USPS) postmarked by December 10. The 2nd installment payment is due February 1, and becomes delinquent and subject to a 10 percent penalty and a $10 cost if payment is not received or USPS postmarked on or before April 10. If December 10 or April 10 falls on a Saturday, Sunday, or Los Angeles County holiday, the delinquency date is moved to the next business day.

If December 10 or April 10 falls on a Saturday, Sunday, or Los Angeles County holiday, the delinquency date is moved to the next business day.


3. What is Third Party Notification?

You can designate a third party (e.g., a friend, family member, or agency) to receive a copy of defaulted property tax bills (Statement of Prior Year Taxes) that are sent to you. While the third party is not responsible for paying the bill, they can remind you that your property taxes are in default, or remind you to take action to prevent you from losing your property in the event of a tax sale for defaulted taxes due. Senior citizens, those with language limitations, and others who require special assistance are among those who may benefit from this program.


4. How much are my taxes?

To locate the amount of your current year secured property taxes, go to How much are my property taxes? and enter your Assessor's Identification Number (AIN). Current year tax information is only available between October 1 and June 30. You will also be able to obtain information if you have delinquent and/or defaulted taxes.

To locate the amount of your defaulted secured property taxes, go to How much are my defaulted secured taxes? and enter your AIN. This information is not available during the month of July. The Treasurer and Tax Collector offers several payment options including online payments. For more information, go to Online Payments.


5. What are my installment payment amounts?

Payment amounts can be found on the Annual Secured Property Tax Bill stubs. There is one stub for each installment. If you do not have your Annual Secured Property Tax Bill, please complete a Request for Information form. Be sure to fill in as much information as you can. The property address and the AIN are critical to successfully providing you with all the information you request. If you have your AIN, you can retrieve your current year tax amounts by accessing the Payment Information module on our homepage at ttc.lacounty.gov.


6. I want to dispute penalties. What can I do?

Taxpayers have the right to request a penalty cancellation on secured and unsecured property taxes either verbally, in writing, or by submitting a completed and signed Penalty Cancellation Request.

Taxpayers who submit a completed Penalty Cancellation Request should receive a response from the Treasurer and Tax Collector within 30 calendar days.

There are several methods for taxpayers to submit their request for a penalty cancellation. They include:

Receipt Method Secured Unsecured
Online ttc.lacounty.gov/PenaltyCancellationRequest ttc.lacounty.gov/PenaltyCancellationRequest
Fax 1(213) 620-7948 1(213) 633-5013
In Person Kenneth Hahn Hall of Administration 225 North Hill Street First Floor, Section A Los Angeles, CA 90012 Kenneth Hahn Hall of Administration 225 North Hill Street, Room 122 Los Angeles, CA 90012
Telephone 1(213) 974-2111, press 1, 2, and then press 9 to reach a representative or 1(888) 807-2111 toll-free within Los Angeles County. Our business hours are between 8:00 a.m. and 5:00 p.m. Pacific Time, Monday through Friday, excluding Los Angeles County holidays. 1(213) 893-7935
Written Treasurer and Tax Collector County of Los Angeles P.O. Box 51179 Los Angeles, CA 90051-5479 Treasurer and Tax Collector County of Los Angeles P.O. Box 54027 Los Angeles, CA 90054-0027

7. Why did I receive an Annual Property Tax Information Statement (Information Only) tax bill?

Each July, lending institutions provide our office with listings of properties with impound accounts, and the information is incorporated into our Secured Tax Roll (STR) system. As a result, the Treasurer and Tax Collector mails the Annual Secured Property Tax Bills with impound accounts to the lending institutions and an Annual Property Tax Information Statement (Information Only) to the property owner.


8. What should I do if I do not receive an Annual Secured Property Tax Bill?

If you do not receive your Annual Secured Property Tax Bill by November 1, you may request a Substitute Secured Property Tax Bill by calling us on our automated voice mail service at 1(213) 893-1103. This is the fastest way to request a Substitute Secured Property Tax Bill, as the Treasurer and Tax Collector will mail the bill within three business days.

Please note that the Personal Identification Number (PIN), needed for online payments, is available on the Annual Secured Property Tax Bill, but not on the Substitute Secured Property Tax Bill.


9. What is a Supplemental Secured Property Tax Bill?

In addition to annual secured property taxes, you may be responsible for paying supplemental property taxes. Supplemental Secured Property Tax Bills are based on the difference between the previous owner's assessed value and your new assessed value, which is generally your purchase price. This amount is prorated based on the number of months remaining in the fiscal tax year, or tax roll year and the date you purchased your property. If the property is reassessed at a higher value, a Supplemental Secured Property Tax Bill(s) is issued. Conversely, if the property is reassessed at a lower value, a supplemental refund(s) will be issued. In either instance, the amount due on the Annual Secured Property Tax Bill for the fiscal year will not change, and you are responsible for paying the bill in full.

In Example 1 below, the new owner will receive a Supplemental Secured Property Tax Bill based on the supplemental assessed value of $50,000. In Example 2, the new owner will receive a supplemental refund based on the supplemental assessed value of ($50,000).

Example 1
ASSESSED VALUE
Previous Owner's Assessed Value $100,000
New Owner's Assessed Value $150,000
Supplemental Assessment Increases $50,000

Example 2
ASSESSED VALUE
Previous Owner's Assessed Value $150,000
New Owner's Assessed Value $100,000
Supplemental Assessment Decreases $-50,000

The tax or refund amount resulting from a supplemental assessment becomes effective on the first day of the month following the purchase date. If the new assessed value is established between June 1 and December 31, only one Supplemental Secured Property Tax Bill or refund check is issued from the purchase date through June 30. However, if the new assessed value is established between January 1 and May 31, two Supplemental Secured Property Tax Bills or refund checks are issued. The first one will be prorated as stated above, the second bill or refund accounts for the property's change in value for the entire 12 months for the next fiscal year, which begins on July 1. The fiscal year is (July 1 through June 30).

Generally, it takes approximately six months for Supplemental Property Tax Bills to be processed.

A supplemental reduction in value will not reduce (nor can it be used as a credit toward) the amount still due on the existing Annual Secured Property Tax Bill. The amount of tax shown on the original Annual Secured Property Tax Bill must be paid even though the assessed value of the property was reduced by the supplemental assessment or increased by the supplemental assessment. Receiving a refund due to a supplemental assessment is not an indication that all taxes have been paid. To locate the amount of your property taxes, go to How much are my property taxes?

If your property taxes are paid through an impound account, contact your mortgage lender to determine who will pay the Supplemental Secured Property Tax Bill. Mortgage lenders do not usually pay supplemental bills but require them to be individually paid by property owners.


10. Do I have the right to appeal the Supplemental Assessment?

Yes. If you disagree with the assessed value placed on your property, you can file an appeal with the Assessment Appeals Board. The filing date is within 60 days after the mailing date on the Notice of Assessed Value Change or Supplemental/Adjusted/Escaped Assessments Tax Bill.

To contact the Assessment Appeals Board, please call 1(213) 974-1471.

Important: Filing an appeal does not suspend the obligation to pay property taxes due on the property.

If you choose to appeal your assessment, you must still pay your property tax bills in full by the delinquency dates. Otherwise, you may incur penalties while the case is in the appeals process.


11. If I receive a Supplemental Property Tax Bill, will I also receive an Annual Secured Property Tax Bill?

Yes. Supplemental Property Tax Bills are separate from, and in addition to the Annual Secured Property Tax Bill. They must be paid on time in order to avoid penalties.


12. If my lender pays my Annual Secured Property Tax Bill, will they pay my Supplemental Property Tax Bill?

If your lender pays your taxes, it is important to note that not all lenders request supplemental tax information. If you want your lender to pay your Supplemental Property Tax Bill, you should contact them directly. It is ultimately your responsibility to pay the supplemental taxes, which will be mailed directly to you. Generally, it takes approximately six months for Supplemental Property Tax Bills to be processed. You may estimate your supplemental tax amount by using the Supplemental Tax Estimator. Keep in mind if you purchased your property after January 1, but before June 30, you will receive two Supplemental Property Tax Bills because taxes are billed on a fiscal year basis (July 1 through June 30) as of the lien date (January 1).


13. What can I do if I think the assessed value of my property is too high?

If you feel a change is in order, you may discuss the value with the Office of the Assessor 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.


14. What should I do if I cannot afford to pay my Annual Secured Property Tax Bill payments on time?

If you are not able to pay either your 1st or 2nd installment payment in full, you can reduce your tax liability by making a partial payment. This will reduce the amount of the ten percent penalty that will be imposed on the unpaid balance.


15. Are there any assistance programs for paying current year Annual Secured Property Tax bills?

There are no assistance programs available to assist with paying current year Annual Secured Property Tax Bills other than the Property Tax Postponement Program. For more information, visit the Property Tax Postponement Program.


16. What should I do, if I mailed in my payment, but the check has not cleared my financial institution, and the delinquency date is approaching?

Due to the volume of payments received during peak periods, it may take the Tax Collector up to ten business days to process payments received. If it has been more than 15 days since you mailed your check, you should contact the Treasurer and Tax Collector by completing the Request for Information form or call us at 1(213)974-2111, press 1, 2, and then press 9 to reach a representative. Our business hours are between 8:00 a.m. and 5:00 p.m. (Pacific), Monday through Friday, excluding Los Angeles County holidays.


17. What should I do, if I mailed in my payment, but the check has not cleared, and the delinquency date has passed?

If the Treasurer and Tax Collector did not receive your original check before it was due, you should review our Avoid Penalties by Understanding Postmarks and our Penalty Cancellation Due to a Lost Payment webpages.

If after reviewing this information, you believe your payment is lost, you may complete an Affidavit of Lost Payment.

If it is approved, the Tax Collector will issue an Annual Secured Property Tax Bill without penalties.


18. What is a Direct Assessment?

A direct assessment is a non-ad valorem amount levied on a per parcel basis, which may encompass annual charges for services, improvement district charges, community facilities district (Mello-Roos), and special taxes and fees. This assessment is usually levied by special districts or other taxing entities and provides a benefit directly to a property.

This charge is included on the Annual Secured Property Tax Bill of the benefited parcel. Examples of these types of assessments are garbage collection, sewer, lights and landscaping maintenance, mosquito abatement, certain improvements, annual improvement bond amounts, and a special tax authorized by the electorate and other such services/benefits. These assessments are authorized under many state codes such as Streets and Highways, Government, Health and Safety, Water, Public Utilities, and others.

If you have questions about the Direct Assessments on your Annual Secured Property Tax Bill, you should contact the special district or taxing agency directly using the telephone number listed on your Annual Secured Property Tax Bill.


19. What is an Escaped Assessment?

An "escaped" assessment is a correction to a property's assessed value that was not added to the prior Annual Secured Property Tax Bill. These bills are usually the result of a taxable event that "escaped" the Office of the Assessor.

Pursuant to California Revenue and Taxation Code Section 4837.5, taxes due for escaped assessments for prior fiscal year(s) may be paid without penalty over a four-year period, Four Pay Plan, provided the additional tax is over $500.00.


20. What is a Reassessment Exclusion?

Your home may be excluded from reassessment if the transfer of property was between parent(s) and your child or children, or from grandparent(s) to grandchild or grandchildren. For additional information, please go to the Assessor's Website. Also, if you are disabled, or age 55 or older, and purchased a new home, you may qualify to transfer the assessed value from your original property to your replacement property. Please visit the Assessor's Homeowner's Guide to Proposition 58 and Proposition 193, and Guide to Proposition 60/90 for more information.


21. What is a Homeowners' Exemption?

If you own and occupy your home as your principal place of residence, you are eligible for a Homeowners' Exemption that reduces your property tax by approximately $70 annually. You will be sent an application about three to four months after your deed is recorded. For more information, please visit lacountypropertytax.com and review the Frequently Asked Questions.


22. Are property taxes prorated during escrow?

The prorating of property taxes between buyer and seller takes place during escrow. However, escrow may not always issue a payment to the Treasurer and Tax Collector, especially if escrow closes before the annual tax information is available, or before the second installment is due.

You should always check the status of your taxes before the delinquency dates, December 10 and April 10. Secured Property Tax Payment Status.

It is important to note that the Annual Secured Property Tax Bill is mailed to the address recorded on the grant deed. You should check the address listed on the top left corner of your grant deed to confirm where you have instructed to mail your bill.


23. Can I use my bank's Online Banking or Bill Payment services to pay my property taxes?

Many banks and the Tax Collector recommend that you do Not use these services to pay property taxes. The reason is that Revenue and Taxation Code 2512 states that the Tax Collector must process a payment, received after the delinquency date, as of the date of the United States Postal Service (USPS) postmark. Banking institutions use permit imprint presorted envelopes, which the USPS does not postmark. In the absence of a postmark, we apply penalties based on the date we receive payment. Please read Avoid Penalties by Understanding Postmarks to learn more.

We offer several other Payment Options including online electronic checks that are free.


We are committed to do all we can to make the property tax process as easy as possible for you. If you have any questions, email us at info@ttc.lacounty.gov.

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