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    • PAY YOUR SECURED (REAL) PROPERTY TAXES
      • View Property Tax Bill
      • Pay Online Now
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    • SECURED (REAL) PROPERTY TAX PROGRAMS AND SERVICES
      • Senior Citizen Property Tax Assistance
      • Third Party Property Tax Notification Program
      • Property Tax Relief for Military Personnel
      • Secured Property Tax Information Request (Multiple Parcels)
      • Parcel Tax Exemptions
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SECURED PROPERTY TAXES FREQUENTLY ASKED QUESTIONS

FAQs AND TERMS

View Glossary
When is the fiscal tax year or tax roll year?

The Los Angeles County fiscal tax year or tax roll year begins July 1 of one year and ends June 30 of the next year (e.g., July 1, 2023 through June 30, 2024). This is the 12-month accounting period used for the calculation and collection of property taxes.

When are Annual Secured Property Tax Bills mailed?

The Treasurer and Tax Collector mails the Annual Secured Property Tax Bills each year in October to every owner listed on the Secured Tax Roll.  Per State law, we mail all property tax bills no later than November 1.

When are property taxes due?

The Annual Secured Property Tax Bill has two payment stubs. You may pay each installment individually or both installments simultaneously. The 1st installment payment is due on November 1 and becomes delinquent by the close of business on December 10. The 2nd installment payment is due on February 1 and becomes delinquent by the close of business on April 10. 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. 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, the Treasurer and Tax Collector will impose a 10% penalty on each installment and a $10.00 cost on the 2nd installment per State law.

How do I pay my property taxes?

PAY ONLINE – Go to Online Payments 24 hours a day, 7 days a week up until 11:59 p.m. Pacific Time on the delinquency date.

  • There is no cost to you for electronic check (eCheck) payments. You will need your Assessor’s Identification Number (AIN), which you can locate on your Secured Property Tax Bill. Each eCheck transaction is limited to $2,500,000.00.
  • You may view a step-by-step video on how to make an eCheck payment at eCheck payment. The video is available in multiple languages.
  • When paying by eCheck, your bank account must be Automated Clearing House (ACH)-enabled, meaning the transaction can settle through the ACH Network. If your bank account has a debit block to prevent unauthorized organizations from debiting your account via ACH, you must notify your bank to authorize ACH debits from Los Angeles County with a debit filter with the Company Identification Number of 0 0 0 0 0 7 9 1 6 1. Los Angeles County updated its Company Identification Number, so you must update this Company Identification Number if you previously had a debit filter on your bank account.
  • You may also pay online by using major credit cards or debit cards. Each online credit/debit card transaction is limited to $99,999.99, including a service fee of 2.22% of the transaction amount (minimum $1.49 per transaction).

PAY BY CREDIT OR DEBIT CARD OVER THE TELEPHONE

We accept major credit card and debit card payments over the telephone. To pay by telephone, call toll-free 1(888) 473-0835. You will need the Assessor’s Identification Number (AIN), Year, and Sequence from your Secured Property Tax Bill to use this system. Each credit/debit card transaction is limited to $99,999.99, including a service fee of 2.22% of the transaction amount (minimum $1.49 per transaction).

BY MAIL

Please mail payments to:

LOS ANGELES COUNTY TAX COLLECTOR
P.O. BOX 54018
LOS ANGELES, CA 90054-0018

Do not mail your payments to any other address.

Property tax payments must be received on the last business day noted on the bill to make a timely payment (delinquency date) or United States Postal Service (USPS) postmarked by the delinquency date to avoid penalties. If we receive your payment after the delinquency date, with no postmark, the payment is late and we will impose penalties, in accordance with State law. We caution taxpayers who send their payments by mail that the USPS only postmarks certain mail depending on the type of postage used and may not postmark mail on the same day taxpayers deposit envelopes.

To assist taxpayers in understanding how to avoid penalties that could result from postmark issues, we have compiled important information on how to
“Avoid Penalties by Understanding Postmarks.”

PAY IN PERSON

  • We accept cash, check, money order, cashier’s check, and major credit cards and debit cards at 225 North Hill Street, First Floor Lobby, Los Angeles, CA 90012, between 8:00 a.m. and 5:00 p.m. Pacific Time, Monday through Friday, excluding Los Angeles County holidays. Each credit/debit card transaction is limited to $75,000.00, including a service fee of 2.22% of the transaction amount (minimum $1.49 per transaction).
  • We also accept payments at 335A East Avenue K-6, Lancaster, CA 93535, between 8:00 a.m. and 5:00 p.m. Pacific Time on the delinquency date of each Annual Secured Property Tax Bill installments only. You must make your payments by check, money order, cashier’s check, major credit cards or debit cards. We do not accept cash payments at this location. Each credit/debit card transaction is limited to $75,000.00, including a service fee of 2.22% of the transaction amount (minimum $1.49 per transaction).

Do you accept partial payments? What happens if I do not pay in full?

Yes, you may make partial payments on your Annual Secured Property Taxes.  In the event a property owner is unable to pay the total amount due, partial payments reduce the amount of delinquent/defaulted penalties imposed.

After the delinquency date for each installment (December 10 and April 10), a 10% penalty will be added to any unpaid balance per installment.  A $10.00 cost for giving notice will be added to the 2nd Installment.

If your total payment for the current property tax year is not received or United States Postal Service (USPS) postmarked by June 30, any unpaid property taxes become defaulted on July 1.  A $15.00 redemption fee will be charged, and defaulted property taxes will be subject to additional penalties of 1.5% of the base tax per month.

EXAMPLE (Assuming zero payment of property taxes)

Current Year Taxes, Penalties and Cost

Installment Payment Due Amount Due by Delinquency Date 10% Penalty After December 10 or April 10 Cost to Give Notice Amount Due After Delinquency Date
1st Installment (December 10) $500.00 $50.00 $550.00
2nd Installment (April 10) $500.00 $50.00 $10.00 $560.00
Total $1,000.00 $100.00 $10.00 $1,110.00

Tax Defaulted Amount, Redemption Fee and Monthly Penalty After July 1

Defaulted Taxes, Penalty and Cost Redemption Penalty (1.5% of Base Tax Per Month) Redemption Fee Redemption Total Due by July 31 Redemption Total Due by August 31
$1,110.00 $15.00 $15.00 $1,140.00 $1,155.00

I want to pay by credit or debit card. How much are the service fees?

For all credit/debit card payments, the Treasurer and Tax Collector’s third-party payment processor charges a service fee of 2.22% of the transaction amount (minimum $1.49 per transaction).  The County of Los Angeles does not receive or retain any portion of the service fee.

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

Most likely because your mortgage lender pays your property taxes for you.  Each year in July, lending institutions provide the Treasurer and Tax Collector with listings of properties with “impound accounts,” and we incorporate that information into our Secured Tax Roll system.  As a result, each year in October, we mail the Annual Secured Property Tax Bills for properties with impound accounts to the lending institutions and an Annual Property Tax Information Statement (Information Only) to the property owners.  If you no longer have an impound account, you may use the payment stubs to pay your taxes.  For questions regarding your impound account, you must contact your lender.

I did not receive my Annual Secured Property Tax Bill. How do I get a copy of the bill?

Annual Secured Property Tax Bills are mailed throughout the month of October, you may view a copy of your bill, once available, by visiting ttc.lacounty.gov/request-duplicate-bill.

How can I change my mailing address?

The Treasurer and Tax Collector will continue to mail property tax information to your mailing address on file until you update your address with the Office of the Assessor. You may obtain a Change of Mailing Address form and requirements at assessor.lacounty.gov/homeowners/change-mailing-address.

Please mail the completed Change of Mailing Address form to:

Los Angeles County Assessor
500 West Temple Street, Department M/A
Los Angeles, California 90012-2770

I own multiple properties. How do I get property tax information on all of them at once?

The Treasurer and Tax Collector mails over 2.6 million Annual Secured Property Tax Bills each fiscal year, and as a result, you may find it difficult to reach us on the telephone. We will only respond to telephone inquiries for one parcel at a time. However, we have a great new way to obtain information without waiting on hold.

Owners of multiple parcels, real estate professionals, and title/escrow and lending companies may use our Secured Property Tax Information Request (Multiple Parcels) form. This form is designed to assist them with obtaining answers to questions, such as “Who paid the property taxes?,” “Are there any pending refunds for the current tax year?,” or “Why is a refund being issued?”

We will send an e-mail confirmation acknowledging receipt of the form and respond to all requests within three business days.

I am a new homeowner. What should I know?

Typically, secured property taxes are prorated between the buyer and the seller during escrow. As a new property owner, you are responsible for any property taxes that were not paid as of the time escrow closed. It is your responsibility to obtain the Annual Secured Property Tax Bill. If you do not know your Assessor’s Identification Number (AIN), you can Look Up Your AIN and review Pay Your Property Taxes. Failure to receive a property tax bill neither relieves you of your responsibility to pay property taxes on time, nor does it allow the Treasurer and Tax Collector to cancel late-payment penalties.

The Treasurer and Tax Collector mails Annual Secured Property Tax Bills each year in October. This is the only Secured Property Tax Bill the Treasurer and
Tax Collector regularly mails each year. Depending on when the Office of the Assessor places the ownership change on the Secured Tax Roll, the Treasurer and Tax Collector could send the Annual Secured Property Tax Bill either to the previous owner or directly to you. If there are any remaining unpaid property taxes, and if you did not receive an Annual Secured Property Tax Bill from either the previous owner or the Treasurer and Tax Collector, you may request a copy by visiting ttc.lacounty.gov/request-duplicate-bill.

If I bought my property recently, why were my property taxes not paid during escrow?

Escrow companies can only pay property taxes if the Treasurer and Tax Collector issues a property tax bill.  From July 1 to October 1, the Annual Secured Property Tax Bills are not available.  For escrows that settle during this period, escrow companies estimate the property tax amount due and debit/credit these estimated property tax amounts between the buyer and the seller from the proceeds of the sale as costs for the buyer and proceeds to the seller.  Your Closing Statement will reflect these debits/credits, which the escrow company issued. If the escrow company paid any property taxes, you will see the payment amount made to the Los Angeles County Treasurer and Tax Collector on your Closing Statement.  Please carefully review your Closing Statement to ensure that you understand whether or not you received a debit/credit at the close of escrow or if the escrow company issued a payment.  If for some reason the escrow company overpaid the property tax amount due, we will refund the escrow company as we always refund the payer.

As a new property owner, you are responsible for any property taxes that were not paid at the time escrow closed.  If you have an impound/escrow account, please consult with your lender/financial institution and determine who will pay the property taxes.  For more information, go to New Property Owner page.  We also encourage you to visit our website at propertytax.lacounty.gov, where you can obtain answers to the great majority of your questions, including how to request a copy of a property tax bill, obtain the amount due on any parcel, or find the tax payment history for the past three fiscal tax years.

Why did I receive a Supplemental Secured Property Tax Bill?

Lenders/financial institutions do not usually pay Supplemental Secured Property Tax Bills.

Do not ignore the Supplemental Secured Property Tax Bill. In addition to the Annual Secured Property Taxes, you may also be responsible for paying Supplemental Secured Property Taxes. State law requires the reassessment of property, as of the first day of the month, following an ownership change or a new construction. A change in ownership or new construction that occurs between January 1 and May 31, results in two supplemental assessments and triggers two Supplemental Secured Property Tax Bills based on the assessments. The first Supplemental Secured Property Tax Bill is for the remainder of the fiscal tax year in which the event occurred. The second Supplemental Secured Property Tax Bill is for the subsequent fiscal tax year. Please refer to the shaded box with the Electronic Fund Transfer Number to identify the year of the Supplemental Secured Property Tax Bill.

If the Office of the Assessor reassesses your property at a higher value than stated on the Annual Secured Property Tax Bill, you will receive one or more Supplemental Secured Property Tax Bill(s). If the Office of the Assessor reassesses your property at a lower value, you will receive a refund.
If your lender or financial institution pays your Annual Secured Property Tax Bill using an impound or escrow account, contact your lender/financial institution as soon as possible.

Do I have the right to appeal the Supplemental Secured Property Tax Bill?

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 Property Tax Bill.

To contact the Assessment Appeals Board, please call 213.974.1471.

Important

Filing an appeal does not suspend the obligation to pay property taxes.  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.

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

If your lender or financial institution pays your Annual Secured Property Tax Bill using an impound or escrow account, contact your lender/financial institution as soon as possible.  Lenders/financial institutions do not usually pay Supplemental Secured Property Tax Bills.

Generally, it takes approximately six months for processing Supplemental Secured Property Tax Bills.  You may estimate your Supplemental Secured Property Tax amount by using the Supplemental Tax Estimator.

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

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 Decline-in-Value review.

What is a Reassessment Exclusion?

Your home may be excluded from reassessment if the transfer of property was between parent(s) and your child(ren), or from grandparent(s) to grandchild(ren).  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 19 for more information.

What is a Direct Assessment?

A Direct Assessment is a non-ad valorem amount charged on a per parcel basis, which may encompass annual charges for services, improvement district charges, community facilities district charges (Mello-Roos), and special taxes and fees.  Special districts or other taxing entities usually apply this charge for a service they provide 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.

For more information, please contact the special district or taxing agency directly at the telephone number listed next to the Direct Assessment on your Annual Secured Property Tax Bill.

What is a Homeowners' Exemption and how can it save me money?

If you own and occupy your home as your principal place of residence, you are eligible for a Homeowners’ Exemption that reduces your property taxes by approximately $75.00 annually.  The Office of the Assessor will send you an application in about three to four months after the Department of Registrar-Recorder/County Clerk records your deed.  You may also visit the Assessor’s Website to apply for the Homeowners’ Exemption.

Are there any Assistance Programs or Payment Plans for Property Taxes?

Yes. Please read below to determine if you qualify for assistance with paying your current or prior year property taxes.

Current Year

  • Property Tax Postponement Program – You may be eligible for the California State Controller’s Office Property Tax Postponement Program for Senior, Blind, or Disabled Citizens. To review the requirements and access the application online, please visit the State Controller’s Office website at
    https://www.sco.ca.gov/ardtax_prop_tax_postponement.html
    .

Prior Year
  • 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 the California Revenue and Taxation Code Section 4837.5, property taxes due for escaped assessments for a prior fiscal year(s) may be paid without penalty over a four-year period provided the additional property tax is over $500.00 and provided the Four‑Pay Plan is started before the delinquency date of the escaped assessment property tax bill.

    To start a Four-Pay Plan, select Four-Pay Plan, follow the instructions, and complete the application. Please note that current year Annual Secured Property Taxes and Supplemental Secured Property Taxes are not eligible for this payment plan.

  • 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 property taxes over a five-year period for commercial properties or unimproved vacant residential lots that are less than three years in default, and residential or agricultural properties that are less than five years in default. The opening of the plan will prevent the properties from being sold at a public auction.

    To start a Five-Pay Plan, select Five-Pay Plan, follow the instructions, and complete the application. Please note that current year Annual Secured Property Taxes are not eligible for this payment plan.

    You may mail your completed Four-Pay Plan or Five-Pay Plan application and payment to:

    County of Los Angeles Treasurer and Tax Collector
    Attention: Exception Processing
    P.O. Box 512102
    Los Angeles, CA 90051-0102

  • Relief for Military Personnel – Pursuant to the Federal Servicemembers Civil Relief Act, military personnel on active duty are eligible to defer the payment of their property taxes. The Treasurer and Tax Collector will impose interest at the rate of 6% per annum on the unpaid property taxes in lieu of penalties, costs, and fees imposed under State law.

    The military serviceperson, his/her spouse, adult dependent, or any other individual authorized by the serviceperson to act on his/her behalf may complete the Application for Property Tax Relief for Military Personnel form.  Next, please visit our Public Inquiries web page to upload the form with copies of the serviceperson’s military orders, by utilizing the dropdown menu under “Email Us” and select the “Other” option. Please write “Federal Servicemembers Civil Relief Act” in the “Comment” box.

I received an ``Invalid Payment Information`` error message when entering my banking information for an eCheck payment. What happened and how do I correct this?

This error indicates that you may have entered your banking information (i.e., routing number and account number) incorrectly, or there may be an issue with your bank account.  Please confirm your routing number and account number again and enter the information carefully. For more information, please click on the link to show an example of the check (Sample Check). If you receive this error more than once, please contact your financial institution to confirm that your banking information is correct and ask if there is any issue with your account preventing this payment from processing.

How do I contact your office?

The Treasurer and Tax Collector mails over 2.6 million Annual Secured Property Tax Bills each fiscal year, and as a result, you may find it difficult to reach us on the telephone. Before you attempt to contact us, we encourage you to visit our website, where you may obtain answers to the great majority of your questions. Our contact information is listed below.

Website: propertytax.lacounty.gov
Self-Service: ttc.lacounty.gov/public-inquiries/
Write Us: Treasurer and Tax Collector, P.O. Box 512102, Los Angeles, CA 90051-0102
Visit Us: 225 North Hill Street, First Floor Lobby, Los Angeles, CA 90012
Call Us: 1(888) 807-2111 or 1(213) 974-2111, our Property Tax Information Line where automated information is available 24 hours a day, 7 days a week. Anyone who is hearing impaired and has TDD equipment may leave a message at 1(213) 974-2196 or use California Relay Services at 1(800) 735-2929.
Fax Us: 1(213) 620-7948

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MORE NEWS

  • PROPERTY TAXES
    • PAY YOUR SECURED (REAL) PROPERTY TAXES
      • View Property Tax Bill
      • Pay Online Now
      • Other Payment Methods
      • Property Tax Balance Due
      • Property Tax Management System
      • Property Tax Payment History
      • Property Tax Installment Plans
      • TOP 5 DO’s and DON’Ts
    • SECURED (REAL) PROPERTY TAX PENALTIES
      • Avoid Penalties
      • Penalty Cancellations
      • Penalty Cancellation Due to a Lost Payment
    • SECURED (REAL) PROPERTY TAX INFORMATION
      • New Property Owner
      • Property Tax Portal
      • Property Tax FAQs
      • General Information
      • Secured Property Tax Bills, Inserts, and Notices
        • Adjusted Annual Property Tax Bill
        • Adjusted Supplemental Property Tax Bill
        • Annual Secured Property Tax Bill
        • Annual Property Tax Bill Insert
        • Annual Secured Property Tax Information Statement
        • Notice of Delinquency
        • Payment Activity Notice
        • Statement of Prior Year Taxes
        • Substitute Secured Property Tax Bill
        • Supplemental Secured Property Tax Bill
    • SECURED (REAL) PROPERTY TAX PROGRAMS AND SERVICES
      • Senior Citizen Property Tax Assistance
      • Third Party Property Tax Notification Program
      • Property Tax Relief for Military Personnel
      • Secured Property Tax Information Request (Multiple Parcels)
      • Parcel Tax Exemptions
      • Wildfires and Other Emergencies
    • UNSECURED (PERSONAL) PROPERTY TAXES
      • General Information
      • View Property Tax Bill
      • Pay Your Property Taxes
      • Property Tax Balance Due
      • Avoid Penalties
      • Property Tax Liens
      • Penalty Cancellations
      • FAQs
      • Unsecured Property Tax Bills, Inserts and Notices
        • Unsecured Property Tax Bill
        • Unsecured Property Tax Bill Insert
        • Unsecured Prior Year Property Tax Bill
      • Mobile Homes
        • Mobile Home Overview
        • Mobile Home Taxes Frequently Asked Questions
        • Mobile Home Tax Clearance Certificate General Information
        • Request a Tax Clearance Certificate
  • AUCTION
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  • BUSINESS LICENSE
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  • ESTATES
    • PUBLIC ADMINISTRATOR
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    • ESTATE MONIES
    • Missing / No Known Heirs
  • COLLECTIONS
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    • Pay Your Collection Bill
    • Frequently Asked Questions
  • OTHER
    • Miscellaneous Taxes
      • Transient Occupancy Tax (TOT)
      • Utility User Tax (UUT)
      • Business License Tax – Disposal Facilities
      • Cannabis Business Tax (CBT)
    • PUBLIC FINANCE
      • Investor Information
      • Report of Investments
      • Investment Policy
      • Treasury Partners Bank’s CRA Rating
    • AUDITS
      • Annual Comprehensive Financial Report
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      • Treasury Pool Audit
    • CONTRACT OPPORTUNITIES
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  • NEWS
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OFFICIAL NOTICES AND PUBLICATIONS

LACO NEWSPAPERS FOR
NOTICE OF DIVIDED PUBLICATION 3702

PAPER NAME DISTRICT NUMBER PUBLICATION DATES
OUR WEEKLY LA 500 3/13,3/20,3/27
PASADENA WEEKLY 503 3/20,3/27,4/3
NUESTRA COMMUNIDAD 504 3/13,3/20,3/27
GLENDALE INDEPENDENT 505 3/13,3/20,3/27
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BEVERLY HILLS COURIER 512 3/14,3/21,3/28
BURBANK INDEPENDENT 513 3/13,3/20,3/27
GARDENA VALLEY NEWS 514 3/13,3/20,3/27
NUESTRA COMMUNIDAD 514 3/13,3/20,3/27
CLAREMONT COURIER 515 3/14,3/21,3/28
CULVER CITY NEWS 516 3/13,3/20,3/27
MONTEREY PARK PRESS 517 3/13,3/20,3/27
EL MONTE EXAMINER 518 3/13,3/20,3/27
LOS ANGELES BULLETIN 521 3/13,3/20,3/27
ANTELOPE VALLEY PRESS 522 3/13,3/20,3/27
MALIBU TIMES 524 3/13,3/20,3/27
SIGNAL 525 3/13,3/20,3/27
MONROVIA WEEKLY 527 3/13,3/20,3/27
PARAMOUNT JOURNAL 528 3/13,3/20,3/27
METROPOLITAN NEWS CO 529 3/14,3/21,3/28
SAN FERNANDO VALLEY SUN 533 3/13,3/20,3/27
SANTA MONICA DAILY PRESS 534 3/13,3/20,3/27
SIGNAL 536 3/13,3/20,3/27
METROPOLITAN NEWS CO 536 3/14,3/21,3/28
ACORN 537 3/14,3/21,3/28
LOS CERRITOS COMMUNITY NEWS 538 3/14,3/21,3/28
METROPOLITAN NEWS CO, 539 3/14,3/21,3/28
BALDWIN PARK PRESS 545 3/13,3/20,3/27
BRITISH WEEKLY 547 3/15,3/22,3/29
CLAREMONT COURIER 551 3/14,3/21,3/28
METROPOLITAN NEWS CO. 553 3/14,3/21,3/28
GARDENA VALLEY NEWS 556 3/13,3/20,3/27
AZUSA BEACON 557 3/13,3/20,3/27
CLAREMONT COURIER 564 3/14,3/21,3/28
EL MONTE EXAMINER 568 3/13,3/20,3/27
EL MONTE EXAMINER 577 3/13,3/20,3/27
CLAREMONT COURIER 577 3/14,3/21,3/28
AZUSA BEACON 577 3/13,3/20,3/27
SIGNAL TRIBUNE 578 3/14,3/21,3/28
ALHAMBRA PRESS 580 3/13,3/20,3/27
WHITTIER DAILY NEWS 583 3/13,3/20,3/27
EASY READER 585 3/13,3/20,3/27
DOWNEY PATRIOT 595 3/13,3/20,3/27
ALHAMBRA PRESS 600 3/13,3/20,3/27
ARGONAUT 601 3/13,3/20,3/27
DUARTE DISPATCH 603 3/13,3/20,3/27
AZUSA BEACON 605 3/13,3/20,3/27
LA OPINION 606 3/13,3/20,3/27
LA MIRADA LAMPLIGHTER 607 3/15,3/22,3/29
ROSEMEAD READER 608 3/13,3/20,3/27
AZUSA BEACON 609 3/13,3/20,3/27
BELMONT BEACON 610 3/13,3/20,3/27
WEST COVINA PRESS 611 3/13,3/20,3/27
EL MONTE EXAMINER 612 3/13,3/20,3/27

Sold Properties and Excess Proceeds Lists

EP Listing Public 2024B & 2024B Follow-up Online
EP Listing Public 2024A & 2024A Follow-up Online
EP Listing Public 2023B & 2023B Follow-up Online
EP Listing Public 2023A & 2023A Follow-up Online
EP Listing Public 2022C
EP Listing Public 2022B & 2022B Follow-up Online
EP Listing Public 2022A & 2022A Follow-up Online
EP Listing Public 2019B Online
EP Listing Public 2019A & 2019A Online
EP Listing Public 2018C
EP Listing Public 2018B
EP Listing Public 2018A & 2018A Online

STANDARD & POOR’S (S&P)

  • Public Works Financing Authority – Lease Revenue Bonds, 2024 Series H
  • Los Angeles County Facilities 2 Inc. – Lease Revenue Bonds, Series 2024A (Tax-Exempt) and Series 2024B (Federally Taxable)
  • 2024-25 Tax and Revenue Anticipation Notes
  • 2023-24 Tax and Revenue Anticipation Notes
  • Regional Financing Authority – Lease Revenue Refunding Bonds, Series 2022 (Vermont Manchester Social Services Refunding Project)
  • 2022-23 Tax and Revenue Anticipation Notes
  • Public Works Financing Authority – Lease Revenue Bonds, 2021 Series F (Green Bonds)
  • Public Works Financing Authority – Lease Revenue Bonds, Series 2020 A (LACMA Building for the Permanent Collection Project) (Green Bonds)
  • Capital Asset Leasing Corporation – Lease Revenue Bonds, 2020 Series A (LAC-CAL Equipment Program)
  • 2020-21 Tax and Revenue Anticipation Notes
  • Public Works Financing Authority Lease Revenue Bonds 2019 Series E-1 and E-2
  • 2019-20 TRANs
  • Los Angeles County Facilities Incorporated – Lease Revenue Bonds, Series 2018A (Tax-Exempt) and 2018B (Federally Taxable)
  • 2018-19 TRANs
  • 2017 LAC-CAL Equipment Lease Revenue Bonds
  • 2017-18 TRANs
  • 2016-17 TRANs
  • Public Works Financing Authority Lease Revenue Bonds 2016 Series D
  • Public Works Financing Authority Lease Revenue Refunding Bonds 2015 Series B (Tax-Exempt) and 2015 Series C (Federally Taxable)
  • 2015-16 TRANs
  • 2015 Lease Revenue Bonds (Multiple Capital Projects) Series A
  • 2014 LAC-CAL Equipment Lease Revenue Bonds
  • 2014-15 TRANs
  • 2013-14 TRANs
  • 2012 Lease Revenue Bonds (Multiple Capital Projects II)
  • 2012-13 TRANs
  • 2012 Refunding COPs (Disney Concert Hall Parking Garage)
  • 2011 LAC-CAL Equipment Lease Revenue Bonds
  • 2011-12 TRANs
  • 2010 Lease Revenue Bonds (Multiple Capital Projects I)

FITCH RATINGS

  • Public Works Financing Authority – Lease Revenue Bonds, 2024 Series H
  • Los Angeles County Facilities 2 Inc. – Lease Revenue Bonds, Series 2024A (Tax-Exempt) and Series 2024B (Federally Taxable)
  • 2024-25 Tax and Revenue Anticipation Notes
  • 2023-24 Tax and Revenue Anticipation Notes
  • Regional Financing Authority – Lease Revenue Refunding Bonds, Series 2022 (Vermont Manchester Social Services Refunding Project)
  • 2022-23 Tax and Revenue Anticipation Notes
  • Public Works Financing Authority – Lease Revenue Bonds, 2021 Series F (Green Bonds)
  • Public Works Financing Authority – Lease Revenue Bonds, Series 2020 A (LACMA Building for the Permanent Collection Project) (Green Bonds)
  • Capital Asset Leasing Corporation – Lease Revenue Bonds, 2020 Series A (LAC-CAL Equipment Program)
  • 2020-21 Tax and Revenue Anticipation Notes
  • Public Works Financing Authority Lease Revenue Bonds 2019 Series E-1 and E-2
  • 2019-20 TRANs
  • Los Angeles County Facilities Incorporated – Lease Revenue Bonds, Series 2018A (Tax-Exempt) and 2018B (Federally Taxable)
  • 2018-19 TRANs
  • 2017 LAC-CAL Equipment Lease Revenue Bonds
  • 2017-18 TRANs
  • 2016-17 TRANs
  • Public Works Financing Authority Lease Revenue Bonds 2016 Series D
  • Public Works Financing Authority Lease Revenue Refunding Bonds 2015 Series B (Tax-Exempt) and 2015 Series C (Federally Taxable)
  • 2015-16 TRANs
  • 2015 Lease Revenue Bonds (Multiple Capital Projects) Series A
  • 2014 LAC-CAL Equipment Lease Revenue Bonds and 2014-15 TRANs
  • 2013-14 TRANs
  • 2012 Lease Revenue Bonds (Multiple Capital Projects II)
  • 2012-13 TRANs
  • 2012 Refunding COPs (Disney Concert Hall Parking Garage)
  • 2011 LAC-CAL Equipment Lease Revenue Bonds
  • 2011-12 TRANs
  • 2010 Lease Revenue Bonds (Multiple Capital Projects I)

MOODY’S INVESTOR SERVICES

  • 2024-25 Tax and Revenue Anticipation Notes
  • 2023-24 Tax and Revenue Anticipation Notes
  • 2022-23 Tax and Revenue Anticipation Notes
  • Public Works Financing Authority – Lease Revenue Bonds, 2021 Series F (Green Bonds)
  • Capital Asset Leasing Corporation – Lease Revenue Bonds, 2020 Series A (LAC-CAL Equipment Program)
  • 2020-21 Tax and Revenue Anticipation Notes
  • Public Works Financing Authority Lease Revenue Bonds 2019 Series E-1 and E-2
  • 2019-20 TRANs
  • 2018-19 TRANs
  • 2017 LAC-CAL Equipment Lease Revenue Bonds
  • 2017-18 TRANs
  • 2016-17 TRANs
  • Public Works Financing Authority Lease Revenue Bonds 2016 Series D
  • Public Works Financing Authority Lease Revenue Refunding Bonds 2015 Series B (Tax-Exempt) and 2015 Series C (Federally Taxable)
  • 2015-16 TRANs
  • 2015 Lease Revenue Bonds (Multiple Capital Projects) Series A
  • 2014 LAC-CAL Equipment Lease Revenue Bonds
  • 2014-15 TRANs
  • 2013-14 TRANs
  • 2012 Lease Revenue Bonds (Multiple Capital Projects II)
  • 2012-13 TRANs
  • 2012 Refunding COPs (Disney Concert Hall Parking Garage)
  • 2011 LAC-CAL Equipment Lease Revenue Bonds
  • 2011-12 TRANs
  • 2010 Lease Revenue Bonds (Multiple Capital Projects I)

If you or your business have been impacted by the recent wildfires, please contact the Business License Section by calling (213) 974-2011 or emailing us at businesslicense@ttc.lacounty.gov. For an additional list of emergency resources for businesses, please visit Emergency Resources for Workers and Businesses – Department of Economic Opportunity.

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Business Activities That Require a County Business License

Ambulance Operator
Ambulance Vehicle
Ambulette Attendant
Ambulette Driver
Ambulette Operator
Ambulette Vehicle
Apartment House
Billiard Room
Bingo Manager
Bingo Operator
Bingo Supplier
Boarding House
Body Art Establishment
Body Art Technician
Bookstore
Bottle Works
Bottlewashing
Bowling Alley
Card and Game Club
Carnival
Carnival Game Booth
Charitable Institution
Circus or Traveling Show
Close Out Sale
Coin-Operated Game
Coin-Operated Phonograph
Cold Storage Warehouse
Dance
Demonstrator
Entertainment
Escort Bureau
Exhibition
Explosives
Fertilizer Plant
Filling Station
Food Establishment
Foundry
Funeral Escort Driver
Funeral Escort Service
Game Arcade
Gas and Oil Tanker
Gun and Ammunition Dealer
Hay, Grain, Feed Dealer
Health Spa
Hog Ranch
Horsemeat, Uncooked
Hotel/Motel
Identification Card
Launderette
Live Poultry Dealer
Livery Stable
Locksmith

Lumberyard
Restaurant
Massage Establishment
Massage Technician
Mechanical Rides
Model Studio
Motor Vehicle Body and Fender
Motor Vehicle Painting
Motor Vehicle Rental
Motor Vehicle Repair
Motorcycle Contest
Off-Road Vehicles
Oil Tool Exchange
Outdoor Festival
Pawnbroker
Peddler, Commercial Motor Vehicle
Peddler, Special Events
Picnic Park
Picture Arcade
Plant Nursery
Pony Ride
Poultry Dealer
Private School
Promoter
Rebound Tumbling
Rendering Plant
Rifle Range
Rodeo
Salvage Collector
Salvage Dealer
Sawmill
Secondhand Dealer Charity
Secondhand Dealer Regular
Sex-Oriented Business
Shooting Gallery
Skating Rink
Solicitor
Sound/Advertising Truck
Swimming Pool, Public
Taxi Dance Hall
Taxi Dance Instructor
Taxicab Driver
Taxicab Operator
Taxicab Vehicle
Theater
Tobacco Shop
Tow Truck
Trade-In Dealer
Vacation Certificate
Valet Parking Service
Water Taxi Operator
Weed Eradicator

Cannabis Business Tax Monthly Computation Form

Cultivation – Artificial Lighting Only
Cultivation – Combination Natural & Artificial Lighting
Cultivation – No Artificial Lighting
Cultivation – Nursery
Distribution
Manufacturing or Processing
Other Business Types
Retail Sales
Testing Laboratory

SECURED PROPERTY TAXES TERMS

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.

TREASURY POOL AUDIT

ANNUAL AUDIT

  • June 30, 2022
  • June 30, 2021
  • June 30, 2020
  • June 30, 2019
  • June 30, 2018
  • June 30, 2017
  • June 30, 2016
  • June 30, 2015
  • June 30, 2014
  • June 30, 2013
  • June 30, 2012
  • June 30, 2011
  • June 30, 2010
  • June 30, 2009
  • June 30, 2008
  • June 30, 2007

QUARTERLY AUDITS

  • March 31, 2022
  • September 30, 2021 and December 31, 2021
  • March 31, 2021
  • December 31, 2020
  • September 30, 2020
  • March 31, 2020
  • September 30, 2019 and December 31, 2019
  • March 31, 2019
  • December 31, 2018
  • September 30, 2018
  • December 31, 2017 and March 31, 2018
  • December 31, 2016 and March 31, 2017
  • September 30, 2016
  • December 31, 2015 and March 31, 2016
  • September 30, 2015
  • March 31, 2015
  • September 30, 2014 and December 31, 2014
  • March 31, 2014
  • December 31, 2013
  • September 30, 2013
  • March 31, 2013
  • December 31, 2012
  • September 30, 2012
  • March 31, 2012
  • December 31, 2011
  • March 31, 2011
  • December 31, 2010
  • September 30, 2010
  • September 30, 2009, December 31, 2009 and March 31, 2010
  • March 31, 2009
  • September 30, 2008 and December 31, 2008
  • March 31, 2008
  • September 30, 2007 and December 31, 2007
  • March 31, 2007

PROPOSED SHORT-TERM RENTAL ORDINANCE

  • FAQS FOR THE PROPOSED SHORT-TERM RENTAL ORDINANCE
  • NINTH QUARTERLY PROGRESS REPORT

LOS ANGELES COUNTY HOLIDAYS

New Year’s Day

Martin Luther King Jr.’s Birthday

Presidents’ Day

Cesar Chavez

Memorial Day

Juneteenth

Independence Day

Labor Day

Indigenous People’s Day

Veterans Day

Thanksgiving Day

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)

REDEMPTION PROPERTY TAX COLLECTIONS AUDIT

  • 2022-02-28 Treasurer and Tax Collector – Redemption Property Tax Collections Financial and Compliance Audits for Fiscal Year 2020-21
  • 2020-01-31 Treasurer and Tax Collector – Redemption Property Tax Collections Financial and Compliance Audits for Fiscal Year 2018-19
  • 2019-06-14 Treasurer and Tax Collector – Redemption Property Tax Collections Financial and Compliance Audits for Fiscal Year 2017-18
  • 2018-02-23 Treasurer and Tax Collector – Redemption Property Tax Collections Financial and Compliance Audits for Fiscal Year 2016-17
  • 2017-03-07 Treasurer and Tax Collector – Redemption Property Tax Collections Financial and Compliance Audits for Fiscal Year 2015-16
  • 2016-03-07 Treasurer and Tax Collector – Redemption Property Tax Collections Financial and Compliance Audits for Fiscal Year 2014-15
  • 2015-01-08 Treasurer and Tax Collector – Redemption Property Tax Collections Financial and Compliance Audits for Fiscal Year 2013-14

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

  • STANDARD POSTAGE STAMPS: Stamps purchased and affixed to mail as evidence of the payment of postage.

Mail that is not postmarked

  • METERED MAIL: Mail on which postage is printed directly on an envelope or label by a postage machine licensed by the USPS. Many private companies use these types of postage machines.
  • PRE-CANCELED STAMP: Stamps sold through a private vendor, such as stamps.com®.
  • AUTOMATED POSTAL CENTER (APC) STAMPS: Stamps, with or without a date, purchased from machines located within a USPS lobby.
  • PERMIT IMPRINT: Pre-sorted mail used by bill pay services, such as online home banking.

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.

  • ✓ You will no longer have to worry about mail delays or post office closures.
  • ✓ You will no longer write a check, look for stamps, or travel to a mailbox.

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.

Standard Postage Stamps example.
Download Sample PDF
Metered Mail example.
DOWNLOAD SAMPLE PDF
Metered Mail example.c
DOWNLOAD SAMPLE PDF
Automated Postal Center (APC) Stamps example.
DOWNLOAD SAMPLE PDF
Permit Imprint example.
DOWNLOAD SAMPLE PDF
Postage Validated Imprint (PVI) Label example.
DOWNLOAD SAMPLE PDF

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.

Approved Independent Delivery Services

  • All Counties Courier and Logistics
  • DHL
  • Federal Express
  • GSO
  • NORCO
  • Ontrac
  • United Parcel Service (UPS)

Bank Account Information

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.

PROBATE TERMS (GLOSSARY)

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.

Sold Parcels

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

Excess Proceeds

EP Listing Public 2019A & 2019A Online
EP Listing Public 2019B Online
EP Listing Public 2018A & 2018A Online

MISCELLANEOUS REPORTS

  • Treasurer and Tax Collector – Impact of Financial Crisis (Part 5) – 12/5/08
  • Treasurer and Tax Collector – Impact of Financial Crisis (Part 4) – 10/30/08
  • Treasurer and Tax Collector – Impact of Financial Crisis (Part 3) – 10/14/08
  • Treasurer and Tax Collector – Impact of Financial Crisis (Part 2) – 10/09/08
  • Treasurer and Tax Collector – Impact of Financial Crisis – 9/30/08

PENSION AND OPEB REPORTS

PENSION

  • 2020 Pension Actuarial Valuation
  • 2016 Pension Actuarial Valuation
  • 2015 Pension Actuarial Valuation
  • 2014 Pension Actuarial Valuation
  • 2013 Pension Actuarial Valuation
  • 2012 Pension Actuarial Valuation
  • 2011 Pension Actuarial Valuation
  • 2010 Pension Actuarial Valuation
  • 2009 Pension Actuarial Valuation
  • 2008 Pension Actuarial Valuation
  • 2007 Pension Actuarial Valuation

OPEB

  • 2018 OPEB Actuarial Valuation
  • 2017 OPEB Actuarial Valuation
  • 2014 OPEB Actuarial Valuation
  • 2012 OPEB Actuarial Valuation
  • 2010 OPEB Actuarial Valuation
  • 2008 OPEB Actuarial Valuation

PROGRAM DOCUMENTS

  • Bond Buyer Deal of the Year Award
  • 2014 Series C and D Pricing Summary
  • 2014 Series A and B Pricing Summary
  • 2013 Series A,B,C,D, E and F Pricing Summary
  • Program Overview
  • Oversight Board “Opt-In” Resolution (Draft)
  • Staff Report (Draft)

OFFICIAL STATEMENTS

  • County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds Series 2017A (Tax-Exempt) and 2017B (Federally Taxable)
  • County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds, Series 2016A (Federally Taxable)
  • County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds Series 2015A (Tax-Exempt) and 2015B (Federally Taxable)
  • County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds Series 2014E
  • County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds Series 2014C (Tax Exempt) and 2014D (Federally Taxable)
  • County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds Series 2014A (Tax Exempt) and 2014B (Federally Taxable)
  • County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds Series 2013A ( Tax-Exempt), 2013B (Federally Taxable), and 2013C (Federally Taxable)
  • County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds Series 2013D, 2013E, and 2013F

MELLO-ROOS AND COUNTY IMPROVEMENT DISTRICTS

  • 1996 Senior Lien Series A and Junior Lien Series B – November 21, 2017
  • CFD 1 Series 1999A (Palmdale/Lancaster Area) – June 30, 2017
  • CFD 3B Series 2011A (Valencia/Newhall Area) – June 30, 2017
  • CFD 3C Series 2012A (Valencia/Newhall Area) – June 30, 2017
  • CFD 5 Series 1998A (Rowland Heights Area) – June 30, 2017
  • CFD 6 Series 2003A (Agua Dulce Area) – June 30, 2017
  • CFD 7 Series 2012A (Altadena Area) – September 2, 2017
  • CI 2658-M Series 2000A (San Pasqual Sewer Project) – June 30, 2017

TRANSIENT OCCUPANCY TAX FORMS

  • Transient Occupancy Tax Monthly Computation Form
  • Transient Occupancy Tax Over Thirty Day Stay Exemption Application Form
  • Transient Occupancy Tax Designated Exemption Application Form
  • Transient Occupancy Tax Registration Application
  • Transient Occupancy Tax Refund Claim Form

UTILITY USER TAX

  • Utility User Tax Monthly Computation Form
  • Utility User Tax General Exemption Application Form
  • Utility User Tax Senior Citizen Exemption Application Form
  • Utility User Tax Refund Claim Form

PROPERTIES REMAINING FOR SALE

BY ITEM NUMBER

BY ASSESSOR’S IDENTIFICATION NUMBER (AIN)

Spanish DECLARACIÓN DE KEITH KNOX, TESORERO Y RECAUDADOR DE IMPUESTOS, RESPECTO AL COVID-19 y DEL FIN DE PLAZO DEL 10 DE ABRIL PARA IMPUESTOS DE PROPIEDAD
Chinese 財務兼稅務官 KEITH KNOX 之聲明 — 關於 COVID-19 與 4 月 10 日之房產稅截止日期
Korean 키쓰낙스 회계담담자 및 세금징수관의 성명서 COVID-19와 4월10일 재산세납기일에 관련된
Armenian ԳԱՆՁԱՊԵՏ ԵՎ ՀԱՐԿԱՅԻՆ ՏԵՍՈՒՉ ՔԵՅԹ ՆՈՔՍԻ ՀԱՅՏԱՐԱՐԱԳԻՐԸ COVID-19-Ի ԵՎ ԳՈՒՅՔԱՀԱՐԿԻ ՎՃԱՐՄԱՆ ՊՐԻԼԻ 19-Ի ՎԵՐՋՆԱԺԱՄԿԵՏԻ ԱՌՆՉՈՒԹՅԱՄԲ
Tagalog PAHAYAG MULA KAY KEITH KNOX, TESORERA AT TAGAKOLEKTA NG BUWIS, PATUNGKOL SA COVID-19 AT ANG ABRIL 10 NA DEADLINE NG BUWIS NG ARI-ARIAN
Farsi خزانهدار و جمع آورنده مالیات ، KEITH KNOX و مهلت مالیات بر املاک 10 آپریل بیانیه COVID-19 در مورد
Japanese キース・ノックスの声明(会計および徴税官)COVID-19および4月10日財産税の納付期限について
Vietnamese TUYÊN BỐ TỪ KEITH KNOX, THỦ QUỸ VÀ NHÂN VIÊN THU THUẾ, VỀ COVID-19 VÀ THỜI HẠN THUẾ TÀI SẢN NGÀY 10 THÁNG 4
Spanish Impacto del coronavirus (COVID-19) a los impuestos de propiedad Preguntas Más Frecuentes (FAQs)
Chinese 新型冠狀病毒肺炎 (COVID-19) 對房產稅的影響 常見問題 (FAQs)
Korean 재산세에 대한 (COVID-19) 코로나바이러스 영향 자주 물어보는 질문 (FAQs)
Armenian Կորոնավիրուսի (COVID-19) ազդեցությունը Գույքահարկի վրա
Tagalog Epekto ng Coronavirus (COVID-19) sa Buwis ng Ari-arian Mga Madalas Itanong (Mga FAQ)
Farsi روی مالیات بر املا ک (COVID-19) تاثیر کرونا ویروس (FAQs) پرسشهای متداول تهیه شده توسط جمع آورنده مالیات بخش لس آنجل س
Japanese コロナウイルス(COVID-19)固定資産税への影響 について よくある質問(FAQ)
Vietnamese Ảnh hưởng của vi rút corona (COVID-19) đối với thuế tài sản Những Câu Hỏi Thường Gặp (FAQs)
Spanish DECLARACIÓN DE KEITH KNOX, TESORERO Y RECAUDADOR DE IMPUESTOS, EN RELACIÓN CON LA CANCELACIÓN DE LA MULTA DEBIDO AL COVID-19
Chinese 财务长与税务官员 KEITH KNOX 就与 COVID-19(新冠病毒)相关的滞纳金免除一事所作声明
Korean KEITH KNOX성명서, 회계원 및 세금 징수 담당자 COVD-19관련 추징금 취소 관련
Tagalog PAHAYAG MULA KAY KEITH KNOX, TESORERA AT TAGAKOLEKTA NG BUWIS, UKOL SA PAGKANSELA NG MULTA NA MAY KAUGNAYAN SA COVID-19
Farsi خزانه دار و جمع کننده مالیات ،KEITH KNOX بیانیه COVID-19 مرتبط با لغو جریمه مربوط به
Japanese 財務収税管、キース・ノックス氏の声明 コロナウイルスに関する違約金の取り消しに関して
Vietnamese TUYÊN BỐ TỪ KEITH KNOX, THỦ QUỸ VÀ NHÂN VIÊN THU THUẾ, VỀ VIỆC HỦY XỬ PHẠT LIÊN QUAN ĐẾN COVID-19
Spanish Cancelación de la multa debido al COVID-19 (FAQs)
Chinese 免除与 COVID-19 相关的滞纳金 (FAQs)
Korean COVID-19 관련 추징금 취소 (FAQ)
Tagalog Pagkansela ng Multa na may Kaugnayan sa COVID-19 (Mga FAQ)
Farsi COVID-19 لغو جریمه مربوط به (FAQs) تهیه شده توسط جمع آورنده مالیات منطقه لس آنجلس پرسشهای متداول/a>
Japanese コロナウイルスに関する違約金取り消し(よくある質問)
Vietnamese Hủy xử phạt liên quan đến COVID-19 (FAQs)
How Do I Locate My Personal Identification Number (PIN)?

“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.”

How Do I Locate My Assessor’s Identification Number (AIN)?

“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.”

Register at:
For Aug. 25: https://attendee.gotowebinar.com/register/6369532840661150731
For Aug. 26: https://attendee.gotowebinar.com/register/6586913986053979919

English Financial Navigators from the Department of Consumer and Business Affairs
Spanish Los Navegadores Financieros del Departamento de Servicios para Consumidores y Negocios