PROPERTY TAX INSTALLMENT PLANS
FOUR PAY AND FIVE PAY PLANS
Installment Plan for Escape Assessments (Four-Pay Plan)
You may be eligible to open an Installment Plan for Escape Assessments (Four-Pay Plan) and pay your escaped assessment over a four-year period. An “escaped” assessment is a correction to a property’s assessed value that the Office of the Assessor did not add to any prior year 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 a prior fiscal year(s) may be paid without penalty over a four-year period provided the additional tax is over $500.00 and provided the Four-Pay Plan is started before the delinquency date of the escaped assessment tax bill. To get started, click the Four-Pay Plan button below, follow the instructions, and complete the application.
Installment Plan of Redemption (Five-Pay Plan)
You may be eligible to open an Installment Plan of Redemption (Five-Pay Plan) and pay the defaulted taxes over a five-year period for vacant residential lots or nonresidential commercial property that is less than three years in default, and residential or agricultural property that is less than five years in default. The opening of the Five-Pay Plan will prevent the property from being sold at a public auction. To start a Five-Pay Plan for defaulted taxes, click the Five-Pay Plan button below, follow the instructions, and complete the application.
Please note that current year annual property taxes are not eligible for a payment plan.
You may mail your completed application and payment to the address below:
County of Los Angeles Treasurer and Tax Collector
Attn: Exceptions Processing
Post Office Box 512102
Los, Angeles, CA 90051-0102
If you have any further questions, you may submit an inquiry by visiting the Public Inquiries web page and using the dropdown menu or call us at 213.974.2111. To avoid a long wait in our call center, you should call us during our non-peak hours from 8:00 to 10:00 AM and 2:00 to 4:30 PM.