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On March 12, 2017, service fees for credit and debit card Secured Property Tax payments will increase. This increase is primarily driven by the online third party payment processor for Secured Property Tax credit card and debit card payments. The Tax Collector has compiled information on the Credit and Debit Card Service Fee Increases for Property Taxes. Click the button below to learn more.
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EP Listing Public 2023B & 2023B Follow-up Online
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EP Listing Public 2022C
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EP Listing Public 2018C
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Annual Secured Property Tax Bill
The annual bill, which includes the General Tax Levy, Voted Indebtedness, and Direct Assessments, that the Department of Treasurer and Tax Collector mails each fiscal tax year to all Los Angeles County property owners by November 1, due in two installments.
Adjusted Secured Property Tax Bill
A bill that replaces the Annual Secured Property Tax Bill due to the following reasons: a change or correction to the assessed value of the property; the allowance of an exemption that was previously omitted; the correction of a Direct Assessment placed on the property from a municipality or special district; or the inclusion of a penalty for failure to comply with certain requirements of the Office of the Assessor prescribed by law (this excludes a penalty resulting from a delinquent payment).
Ad Valorem
“According to the value” – Based on value. For example, the Office of the Assessor calculates property taxes based on the assessed value of a property.
Non-Ad Valorem
“Not according to the value.”
Assessment
The rate or value of a property for taxation purposes.
Assessor’s Identification Number (AIN)
A 10-digit number (a.k.a., map book, page, and parcel) that identifies each piece of real property for property tax purposes, e.g., 1234-567-890.
California Relay Service
A telecommunications relay service that provides full telephone accessibility to people who are deaf, hard of hearing, or speech impaired.
Closing/Settlement Statement
A document that provides the closing details on a real estate transaction including the escrow deposits for property taxes, commissions, loan fees, points, hazard insurance, and mortgage insurance. Also called HUD-1 Settlement Statement or Settlement Sheet.
Current Year
The current fiscal tax year in which the Department of Treasurer and Tax Collector issues an Annual Secured Property Tax Bill.
Current Assessed Value
The assessed value the Office of the Assessor assigns to a property.
Current Market Value
The estimated resale value of a property.
Delinquent/Delinquency
Each current year installment payment that is past due.
Delinquency Date
The close of business on the last business day to make a timely installment payment, e.g., December 10 for the 1st installment payment due on November 1 and on April 10 for the 2nd installment due on February 1, for the Annual Secured Property Tax Bill. A payment is late if the Treasurer and Tax Collector does not receive your payment by the delinquency date, or if the United States Postal Service does not postmark your payment on or before the delinquency date. If the delinquency date falls on a Saturday or Sunday, by law, the Treasurer and Tax Collector extends the delinquency date to the close of business on the next business day.
Defaulted
The unpaid property taxes at the end of the fiscal tax year.
Direct Assessment
The costs of services or benefits (e.g., weed removal, landscape, flood control, refuse, sewer, sidewalk repair, and lighting) that the Department of Auditor-Controller adds to the Secured Tax Roll at the request of local taxing agencies.
Electronic Check
An electronic form of payment made via the Internet that is designed to perform the same function as a conventional paper check.
Escape Assessment
A taxable or an assessable prior year event that escaped the Office of the Assessor, which as a result, was not added to the corrected property’s assessed value to the prior year Annual Secured Property Tax Bill.
Escrow
A contractual arrangement in which a third party (title company or escrow company) receives and disburses money or documents related to the sale of a property.
Escrow Statement
A statement with the breakdown of credits, debits, and payments for the buyer and the seller at the closing of a real estate transaction.
Exemption
A protection or exclusion on a portion of property taxes.
Fiscal Tax Year/Tax Roll Year
A fiscal tax year runs from July 1 through June 30; a tax roll year refers to the fiscal tax year. For example, Fiscal Tax Year 2023-24 runs from July 1, 2023 through June 30, 2024, and the Tax Roll Year is 2023-24.
Five-Pay Plan
A five-year payment plan that allows defaulted property taxes to be paid in 20 percent increments of the redemption amount, with interest, along with the current year property taxes annually.
Four-Pay Plan
A four-year payment plan that allows prior year escaped assessments to be paid in 20 percent increments of the escaped property taxes, without penalties or interest, along with the current year property taxes annually.
Impound/Escrow Account
An account a taxpayer establishes with his/her lender to pay property taxes.
Military Orders
The documentation required for military personnel to apply for relief of property tax penalties.
Pay Online
To make an electronic payment for property taxes via the Department of Treasurer and Tax Collector’s website. This is not a payment through your bank’s online bill payment or home banking functions.
Personal Identification Number (PIN)
An alphanumeric code necessary for completing electronic financial transactions. The PIN can be found on any original Secured Property Tax Bill.
Postmark
A United States Postal Service (USPS) marking on an envelope or package that indicates the date and time a mail piece was taken into custody by the USPS. Please visit https://ttc.lacounty.gov/avoid-penalties-by-understanding-postmarks/ for samples.
Prior Year
The property taxes that have defaulted or escaped during the prior fiscal tax year.
Property Tax Postponement
A State program offered to senior, blind, or disabled citizens to defer their current year property taxes on their principal residence if they meet certain criteria.
Public Auction
An auction, held pursuant to the California Revenue and Taxation Code Section 3691, in which the Department of Treasurer and Tax Collector auctions and sells tax-defaulted properties subject to the power of sale.
Reassessment
The rate or value of a property when a change in ownership or completion of new construction occurs.
Reassessment Exclusion
A taxpayer’s request to be excluded from reassessment of the value of a property after meeting certain conditions (e.g., transfer of property from parent/grandparent to child/grandchild or transfer of base year value).
Secured Property Tax Information Request form
A form to request information on multiple properties all at once.
Service Fees
A charge for processing all credit/debit card transactions for property tax payments.
Substitute Secured Property Tax Bill
A replacement bill used for making property tax payments on lost or missing original bills. This bill does not contain the Personal Identification Number or a breakdown of the General Levy, Voted Indebtedness, or Direct Assessments.
Supplemental Secured Property Tax Bill
An additional tax bill issued as a result of the reassessment of the value of a property upon a change in ownership or completion of new construction.
Supplemental Tax Estimator
A tool to estimate the expected amount of Supplemental Secured Property Taxes on a recent purchase of property. Please visit https://assessor.lacounty.gov/homeowners/supplemental-tax-estimator/.
Taxable Event
An event that requires the Office of the Assessor to assess or reassess the value of a property (e.g., change in ownership or completion of new construction).
Taxing agency
A local agency within a specific tax rate area (e.g., schools, fire, water, parks, districts, departments, community services, etc.).
TDD Equipment
A telecommunication device such as a teleprinter that is designed for people who have hearing or speech difficulties.
Third-Party Payment Processor
A Los Angeles County contracted vendor that processes all credit/debit card property tax payments.
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Friday after Thanksgiving
Christmas
January 1
The third Monday in January
The third Monday in February
The last Monday in March
The last Monday in May
June 19
July 4
The first Monday in September
The second Monday in October
November 11
The fourth Thursday in November
The Friday after Thanksgiving Day
December 25
If January 1st, June 19th, July 4th, November 11th, or December 25th falls upon a Saturday, the preceding Friday is a holiday.
If January 1st, June 19th, July 4th, November 11th, or December 25th falls upon a Sunday, the following Monday is a holiday.
(Ord. 96-0003 § 2, 1996)
AVOID PENALTIES BY UNDERSTANDING POSTMARKS
Property tax payments must be received, or United States Postal Service (USPS) postmarked, by the delinquency date to avoid penalties. Otherwise, the payment is delinquent and penalties will be imposed in accordance with State law. If the 1st installment is delinquent, a 10 percent penalty is imposed. If the 2nd installment is delinquent, a 10 percent penalty plus a $10 cost is imposed on the 2nd installment. For example, if the amount due for the 1st installment is $2,000, a 10 percent penalty of $200 will be imposed. If the amount due for the 2nd installment is $2,000, a 10 percent penalty of $200 and a $10 cost (total $210) will be imposed.
POSTMARKS are imprints the USPS applies to letters, flats, and parcels to reflect the date, name, state, and zip code of the USPS office that accepted custody of the mail. The postmark is generally applied, either by machine or by hand, with cancellation bars and is primarily used to prevent postage from being re-used.
Taxpayers who send their payments by mail are cautioned that the USPS only postmarks certain mail depending on the type of postage used. Additionally, the USPS may not postmark mail on the same day it is deposited by a taxpayer.
Mail that is postmarked
Mail that is not postmarked
If you use these types of postage, the USPS will not postmark your mail. We will impose a 10 percent penalty and a $10 cost, if applicable, if we do not receive your mailed payment by the delinquency date.
SAFER OPTIONS:
Purchase a POSTAGE VALIDATED IMPRINT (PVI) Label from a USPS retail counter or window. The PVI is applied to a piece of mail by personnel at the retail counter or window when postage has been paid to mail that item. The item is retained in USPS custody and is not handed back to the customer. The date printed on the PVI label is the date of mailing.
SAVE MONEY! SAVE TIME! PAY ONLINE!
Choose to pay online:
Electronic payments can be made 24 hours a day, 7 days a week and payments are accepted until 11:59 p.m. Pacific Time on the delinquency date.
Pay online for free using your checking account and the Personal Identification Number (PIN), which is printed on the Annual Property Tax Bill. Each electronic check transaction is limited to $999,999.99. To make a payment now, go to Make Online Payment.
You may also pay online by using a credit card (American Express, Discover, MasterCard, or Visa) or Visa Debit card. However, there are processing fees when paying by credit/debit card. Each credit/debit card transaction is limited to $99,999.99, including all service fees. Electronic payments can be made 24 hours a day, 7 days a week and payments are accepted until 11:59 p.m. Pacific Time on the delinquency date. To make a payment now, go to Make Online Payment.
The year the taxes are added to the tax roll. Two years of tax information is available on the web site from approximately March thru June 30 of each year.
An identifying number assigned to the taxpayers for the annual, supplemental, and escape assessment taxes. The bill number is on the tax bill.
We only accept U.S. funds drawn on U.S. based financial institutions. Before you click the button, check the bank routing number and the bank account number to make sure you have entered each correctly. If either or both numbers are wrong our bank or your bank may not honor the electronic payment and return it to us unpaid. To avoid penalties, costs, and a returned transaction fee, please double-check the data before submitting the payment.
Here are some important probate terms you’ll want to know:
Decedent (or deceased)
The person who died.
Beneficiary
A person designated by the decedent who inherits under a Will.
Administrator
The person responsible for overseeing the distribution of the estate, and may also be referred to as the “Personal representative”.
Creditor’s Claim
A written claim filed by a person or entity owed money by a decedent.
Court
The Los Angeles Superior Court, Probate Division.
Custodian of the Will
The individual who has the physical possession of the Will when the individual who wrote the Will dies.
Decedent’s estate
All the property (home and/or personal effects) that a person owned at the time of death.
Executor
A person named in a Will and appointed by the Court to carry out the decedent’s wishes written in the Will.
Heir
A person recognized by law, who inherits when there is no Will.
In-kind
The distribution of a particular asset to a beneficiary.
Intestate
When someone dies without leaving a Will.
Intestate succession
The order in which heirs inherit the decedent’s estate when a person dies without a Will.
Interested parties
Persons who have requested notice for Court proceedings for an estate administration.
Legatees, or devisees
This is another term for Beneficiary.
Next–of–kin
Family members, who are in the closest relationship to the decedent.
Personal property
Items owned by the decedent at time of death, such as cash, stocks, jewelry, clothing, furniture, or cars.
Personal representative
Individual(s) responsible for overseeing the distribution of the estate. The individual(s) may also be called the Administrator(s).
Probate proceeding:
The legal process of deciding where, how, and to whom to distribute the decedent’s estate, supervised by the Court and generally applies to decedent estates with a value exceeding $150,000, at the time of death.
Public Administrator (PA)
A branch of the Department of the Treasurer Tax Collector for Los Angeles County, responsible for investigating, managing, and administering certain cases of deceased Los Angeles County residents.
Real property
Buildings and land, including the residence owned by the decedent at the time of death.
Summary proceeding
Transfer of a decedent’s assets without Court supervision. Summary proceedings are only conducted by the Public Administrator, with limited or no Court supervision, where the total value of the decedent’s estate does not exceed $150,000.
Testate
When someone dies leaving a Will.
Trust
When a person (trustee) holds property at another person’s (settlor’s) request for the benefit of someone else (beneficiary).
Will
A legal document that lists a person’s wishes about what will happen to his/her estate after death.
2019B Internet Auction June 1, 2, 3, and 4, 2019
2018A Follow-Up Internet Auction December 1, 2, 3, and 4, 2018
2018A Public Auction October 22 and 23, 2018
2018B Internet Auction August 4, 5, 6, and 7, 2018
2017A Follow-Up Internet Auction December 2, 3, 4, and 5, 2017
2017A Public Auction October 23 and 24, 2017
2017B Internet Auction August 5, 6, 7, and 8, 2017
2016A Follow-Up Internet Auction December 3, 4, 5, and 6, 2016
2016A Public Auction October 17 and 18, 2016
2016B Internet Auction August 6, 7, 8, and 9, 2016
2015A Follow-Up Internet Auction December 7, 8, and 9, 2015
2015A Public Auction October 19 and 20 2015
2015B Internet Auction August 8, 9, 10, and 11, 2015
2014A Public Auction October 20 and 21, 2014
2014B Internet Auction May 28, 29, and 30, 2014
“Personal Identification Number (PIN) – The PIN is a 6-character alphanumeric number assigned to a piece of real property. The PIN may contain all alpha, all numeric or alpha/numeric characters. The alpha letter ‘O’ is not used in the PIN. The ‘O’ is always a number zero. The PIN is used to make electronic payments to protect your security and privacy and is used to pay your current year and defaulted taxes online. Please note, for security purposes, we cannot disclose your PIN over the telephone, via email or fax. The PIN is found on the upper left-hand corner of Secured Property Tax Bills.”
“Assessor’s Identification Number (AIN) – This area identifies the Assessor’s Identification Number – (1234-567-890). The Assessor’s Identification Number (AIN) is a ten-digit number assigned by the Office of the Assessor to each piece of real property in Los Angeles County. This ten-digit AIN is made up of a four-digit Map Book Number (1234), a three-digit Page Number (567), and a three-digit Parcel Number (890). This number is found at multiple locations on your Secured Property Tax Bill.”
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For Aug. 25: https://attendee.gotowebinar.com/register/6369532840661150731
For Aug. 26: https://attendee.gotowebinar.com/register/6586913986053979919
