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SHORT-TERM RENTALS (STR)

On March 19, 2019, the County of Los Angeles (County) Board of Supervisors (Board) adopted a Motion directing County departments to prepare a Short-Term Rentals Ordinance (Ordinance) to comprehensively regulate Short-Term Rentals (STR) in the Unincorporated Areas of the County. The Ordinance aims to strike a balance between the economic benefits of STRs and potential impacts to housing stock, neighborhood character, and quality of life for residents. The regulations apply to STRs in the Unincorporated Areas of the County.

To determine if a STR is located in the Unincorporated Areas of the County and potentially impacted by the proposed ordinances, please visit https://gis.lacounty.gov/districtlocator/ and enter the residence address.

Board of Supervisors’ Resolution
for Rental Protections and STRs
STR
ORDINANCE
STR Ordinance
TERMS & FAQS

STR Registration Application

Please click on the STR Registration Coversheet button for details on how to complete and return your STR Registration Application, required documents, and payment. Once you have finished reviewing the STR Registration Coversheet button, click the STR Registration Application button to complete your application.

STR Registration
Coversheet
STR Registration
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STR Complaint Website and Hotline

To file a complaint regarding an STR operator, please click STR Online Complaint Website or call the Complaint Hotline at (213) 371-1070.

TERMS AND FREQUENTLY ASKED QUESTIONS (FAQs)

Below are FAQs that the County received from the public and the TERMS for the definitions of abbreviations used in the FAQS.

  • FAQs
  • TERMS

FAQs

Why was the STR Ordinance proposed?

In recent years, there has been a large increase in the number of STRs in the Unincorporated Areas of the County. The proliferation of unregulated STRs has the potential to impact affordable housing stock by reducing the overall available number of rental units available for long-term tenancy. Additionally, STRs have a tendency to negatively impact neighbor quality of life and erode neighborhood character. Complaints about loud parties, street parking impacts, and a general disregard for community hospitality are common. In very high fire severity zones, STR activity may pose public safety concerns when Guests are unfamiliar with the fire risks and evacuation routes. Therefore, the STR Ordinance is designed to strike a balance between the economic benefits of STRs and potential impacts to housing stock, quality of life for neighborhood residents, and public safety.

On what authority did the County and Department of Treasurer and Tax Collector (TTC) propose these regulations?

The California Constitution authorizes the County to make and enforce local ordinances that do not conflict with general laws. The powers of the County can only be exercised by the Board or through officers acting under the authority of the Board or authority conferred by law. The California Constitution allows a county or city to make and enforce within its limits all local, police, sanitary, and other ordinances and regulations that do not conflict with the State’s own general laws.

Is the STR Ordinance currently in effect?

Yes. The Board approved the Ordinance.
Effective October 7, 2024, STR Hosts with properties located within the Unincorporated Areas of the County (excluding Coastal Areas at this time) must register and pay the annual fee of $914.

If a Host has pre-existing bookings on a Hosting Platform, what happens to those bookings?

Effective October 7, 2024, all STRs must be in compliance with the requirements.

Was the Ordinance placed on the ballot to be voted on?

No. The Ordinance did not require voter approval pursuant to the authority vested in the County by the California Constitution. The Ordinance was presented to the Board for consideration at a public hearing, where all interested constituents shared their comments on the Ordinance.

Is it possible for the Ordinance to conflict with STR requirements of other jurisdictions?

No, it is not. The County’s Ordinance is applicable to STRs located in the Unincorporated areas of the County only. Regulations from other local jurisdictions do not apply to the County.

Are Hosts required to register their STR?

Yes. All Hosts who utilize their Primary Residence for STR activity are required to register with TTC.

Is a Host required to be the owner of the STR property?

No. Renters or tenants of single-family homes, apartments, and condominiums may also use their Primary Residences as STRs as long as any applicable homeowner’s association, condominium, lease or rental agreement does not prohibit STR activity, and the unit is not otherwise prohibited from STR activity by the Ordinance (i.e., not an ADU or other accessory habitable structure, not subject to a rental cap increase under the County‘s Rent Stabilization Ordinance, not income covenant restricted affordable housing, not Rent Restricted Housing). Tenants are required to provide written authorization signed by the property owner and notarized in order to register their Primary Residence for STR.

Can a Host have multiple STR listings for more than one residence on a Hosting Platform?

No. The Ordinance limits STR registration to a Host’s Primary Residence only, of which a Host can have only one. However, a Host is free to list their Primary Residence across multiple Hosting Platforms. Additionally, a Host may not rent their Primary Residence to more than one Guest at any given time.

Can a Host list several rooms within the same property for separate Guest Bookings on a Hosting Platform?

No. While a Host may list more than one room for STR Guest bookings in the residence, there can only be a single booking by a Guest for both rooms at the same time – such as a family requiring two bedrooms. The two bedrooms cannot be rented separately by two simultaneous Guest bookings.

If a Host’s Primary Residence is a duplex and the two units are attached, is the Host allowed to use the other unit for STR?

No. However, if the second unit is leased to a long-term tenant, the tenant may register the unit for STR bookings, if it is their Primary Residence, the tenant must provide the landlord’s notarized written consent to register the unit as an STR. If the second unit in a duplex is not leased to a long term tenant, it cannot be registered because it would constitute a prohibited Vacation Rental under the Ordinance.

Is a Host allowed to rent out additional properties that are located outside of the Unincorporated Areas of the County?

Subject to any applicable municipal STR laws of the governing jurisdiction of that additional property, the Ordinance only applies to properties located within the Unincorporated Areas of the County.

Can a Host rent out a Vacation Rental on a Hosting Platform to a single Guest staying for more than thirty (30) consecutive Days?

Yes. The Ordinance only prohibits the registration of Vacation Rentals for STR activity. If a Host has a Vacation Rental in the Unincorporated Areas of the County and rents it exclusively to Guests for stays of more than thirty (30) consecutive Days, such rentals are long-term rentals and not subject to the Ordinance.

How much is the registration fee?

The annual STR registration fee is $914. The fee is an amount necessary to recover the costs for staffing and administration of the program.

Is there a 90-night limit on Un-Hosted stays?

A Host must reside on the property for a minimum of two hundred seventy- five (275) Days per calendar year either in the Primary Residence or in an ADU or in a detached residential unit.
The Ordinance is accommodating those times when Hosts are on vacation, on leave for work, or other reasons when they may want to rent their residence for Un-Hosted stays.
The Ordinance will allow Un-Hosted STR bookings for stays of thirty (30) consecutive nights or less for a maximum of 90 nights per calendar year. This ninety (90) nights per calendar year limit affords Hosts the opportunity to optimize the economic benefit of renting their Primary Residence for STRs when the Host is not at the residence, while maintaining the County‘s goals of preserving long-term rental housing stock and minimizing the impacts on neighborhoods.

Is there a limit to the number of Guests allowed per stay?

Yes. The Ordinance has a Guest occupancy limit. STR Hosts may not allow more than 2 persons per bedroom, plus two, with a maximum occupancy of 12 persons in a Guest booking.There are no exceptions to the maximum occupancy, including properties with six (6) or more bedrooms. The Host and other permanent residents of the Primary Residence are not included in the Guest maximum occupancy.

For Hosted Stays, is the Host required to live in the same residence as the Guest?

No. For a Hosted Stay, the Host may reside in a portion of the Primary Residence or in an ADU or in a detached residential unit provided there are no more than two residential units located on the property and they are detached. A Host sleeping in an ADU or guest house on the property can qualify as a Hosted Stay.

Are month-to-month rentals or other long-term residential rentals affected by the STR Ordinance?

No. Only residential rentals for thirty (30) consecutive calendar Days or less constitute an STR governed by the Ordinance.

Can ADU and Junior ADUs be used for STR?

No. Pursuant to LACC Title 22 Zoning Code, Section 22.140.640, ADUs including Junior ADUs are prohibited for STR use. Recently, State and local laws have made it much easier to construct and/or permit ADUs to assist with the significant shortage in long-term rental housing both in the State and County. Therefore, the Ordinance prohibits the registration of ADUs as STRs.

What other use is allowed for the ADU if STR is prohibited?

Other than STR activity, the Ordinance does not otherwise regulate ADUs. Legally permitted ADUs can be utilized for personal use or long-term tenancy, subject to any other applicable laws. The Department of Regional Planning and Title 22 of LACC should be consulted on permitted uses for ADUs.

Are Hosts required to provide on-site parking?

Yes, if available. A Host that has on-site parking at their Primary Residence must make the on-site parking available to their STR Guests.

If on-site parking includes an area with a shared easement, are there additional requirements for the Host?

Yes. The Host must secure written consent from all easement holders.

Are Hosts required to send any notices to nearby properties?

Notice is required, but the Host is not required to send the notices. The TTC will mail notices to the owners of all neighbor properties adjacent and abutting, and if applicable, across a street or alleyway, of the exterior boundaries of the Host’s Primary Residence address noted on the Registration Certificate, within seven (7) Days of issuance thereof.

Are Vacation Rentals or Income Properties allowed for STR use?

No. The Ordinance restricts STRs to a Host’s Primary Residence only.

How does the Ordinance address fire safety and risk?

The Ordinance requires the Hosts to certify maintenance of fire extinguishers, smoke detectors, and carbon monoxide detectors and to post a notice in the unit containing emergency contact information for police, fire, and emergency services. Each Host must also provide an evacuation plan showing emergency exit routes and fire extinguisher locations. STRs in very high fire hazard severity zones also have additional restrictions related to smoking and open flames.

What types of units do not qualify for STR use?

1) Motor homes, cars, or other types of recreational vehicles.
2) Boats.
3) ADUs or any other type of habitable accessory structures.
4) Temporary or semi-permanent structures such as tents or yurts.
5) Units subject to a cap on rental increases pursuant to the County’s Rent Stabilization Ordinance.
6) Affordable housing units that are income covenant restricted.
7) Rent Restricted Primary Residences.

Can a Host use a property management company?

Yes. A Host may use a property management company to manage their STR. However, the Ordinance restricts STRs to Primary Residences only.

Who will be enforcing this Ordinance?

The TTC, in coordination with other County departments, will enforce this Ordinance.

How are Hosted and Un-Hosted Stays enforced?

The TTC is responsible for enforcement of the Ordinance. A third-party vendor will assist the TTC by monitoring online Hosting Platforms and tracking other kinds of relevant data that is available online. The TTC will then use this information to help enforce the Ordinance, such as tracking Hosted and Un-Hosted Stays.

Are STR units subject to County inspections?

The TTC will not inspect residences unless local law enforcement, fire or health departments are called to a residence.

Is there an online database where a resident can check if an address has a valid registration with TTC?

An online database may be available in the future.

How are complaints handled?

The Host, or another individual designated by the Host, must be available at all times during an STR stay. Additionally, the TTC will set up a 24-hour telephonic complaint hotline and an online portal where complainants may submit documentary evidence (e.g., photos and videos). TTC staff will monitor complaints and coordinate with other County departments for investigations and enforcement.

What are the fines, fees, and penalties for STR violations?

Violators of the Ordinance may be subject to administrative fines and noncompliance fees pursuant to the proposed Ordinance and Chapter 1.25 of
LACC. Fines vary, but may be up to $2,000 per violation per Day for more egregious violations. Repeat violators may also have their STR Registration Certificate suspended or revoked, thereby rendering such offenders ineligible from participating in STR activity.If there is an imminent threat to public peace, health, or safety, the TTC can immediately suspend or revoke the STR Registration Certificate for thirty (30) Days pending further investigation. If a STR is causing a nuisance and disrupting the surrounding neighborhood, TTC can impose a nuisance abatement lien against the property, where the Ordinance violations have occurred or continue to occur. Additionally, TTC can place a special assessment on the property’s tax bill for
the cost of the nuisance abatement.

Does the Ordinance address “party house rentals”?

The Ordinance seeks to prevent “party house rentals” by limiting STRs to Primary Residences and prohibiting the registration of Vacation Rentals. For Hosted Stays, the Host resides on the property throughout the Guest’s occupancy (except for daytime and/or work hours), either: in a portion of the Primary Residence; or in an Accessory Dwelling Unit or in a detached Residential Unit provided there are no more than two Residential Units located on the property and they are detached. This decreases the likelihood of “party house” STRs.

The Ordinance specifically prohibits the advertisement of STRs for parties or events, including but not limited to open invite gatherings or parties advertised on social media, commercial events, commercial parties, commercial group gatherings, banquets, corporate events, or any event where an admission fee is charged. For Un-Hosted Stays, a minimum 2- night booking is required to deter “party house” rentals.

What are “Coastal Zones” and how does the Ordinance affect those areas?

Coastal Zones are located in portions of the Unincorporated Areas of the County Supervisorial Districts 2, 3, and 4. These are the Unincorporated area of Marina Del Rey, Santa Catalina Island, and part of the Santa Monica Mountains. The Coastal Zone is within the jurisdiction of the California Coastal Commission pursuant to the California Coastal Act. For the County’s Coastal Zone, the California Coastal Commission has approved Local Coastal Plans (LCPs) developed in conjunction with the County, which protects coastal resources and furthers the purposes of the Coastal Act.

Before the Ordinance can take effect in the County’s Coastal Zone, it must be approved by the California Coastal Commission and incorporated into each of the County’s LCPs. Therefore, the Ordinance is effective in all other parts of the Unincorporated Areas of the County before it is effective in said Coastal Zones. The anticipated effective date in the County’s Coastal Zone is no sooner than 1 to 2 years.

When the California Coastal Commission reviews and eventually approves the Ordinance, will the rules be the same or will they vary?

The Ordinance is consistent with some of the other local STR Ordinances approved by the California Coastal Commission. However, because every jurisdiction is different, it is unknown what the California Coastal Commission may recommend relevant to the County’s Ordinance.

Are there currently any STR restrictions in Coastal Areas? Does Title 22 ADU restriction apply to the Coastal Zones?

No. The Title 22 ADU regulations do not apply to the Coastal Zone. The LCPs will be amended and cover several policies, including STR and ADU prohibition.

Will the County enter into agreements with Hosting Platforms to collect the Transient Occupancy Tax (TOT)?

No. Hosting Platforms must inform STR Hosts that it is the Host’s responsibility to collect and remit the TOT to the County. For additional information regarding TOT, please visit the TOT website at https://ttc.lacounty.gov/tot/.

Does the STR Ordinance give me the right to operate a STR?

No. If a rental or lease agreement, County contract, Title 22 of LACC (ADU prohibition), rental restriction, or homeowner’s association or condominium’s Conditions, Covenants and Restrictions prohibit STR activity, the Ordinance does not supersede such restriction or otherwise grant any right to engage in STR activity.

Where can I go if I have more questions?

The Business License Section of TTC is available to answer questions regarding the STR regulations. For general questions regarding the STR Ordinance or STR complaints, please email TTC at: STRental@ttc.lacounty.gov.

TERMS

KEY ORDINANCE TERMS

Accessory Dwelling Unit (ADU)

A dwelling unit located on the same lot as a single-family residence with independent exterior access, whether attached or detached, as further defined by LACC, Section 22.14.010.A.

Day

A calendar day, which is all days including Saturdays, Sundays, and holidays, unless otherwise specified.

Guest

The Person renting a Short-Term Rental for transient occupancy and includes all Persons identified in the booking or reservation.

Host

A person occupying a home, apartment, or condominium who rents their Primary Residence as a STR.

Hosting Platform

A marketplace in whatever form or format facilitating STR activity through advertising, matchmaking, or any other means, and from which the Hosting Platform derives revenues to match Hosts with prospective STR Guests, e.g., AirBnB, VRBO, etc.

Hosted Stay

An STR where the Host resides on the property throughout the Guest’s occupancy (except for daytime and/or work hours), either in a portion of the Primary Residence or in an ADU or in a detached residential unit provided there are no more than two residential units located on the property and they are detached.

Hosted Stay must be booked for a minimum one night stay.

Income Property

A piece of real estate (not a Primary Residence) that is primarily used for earning income by renting it out to others.

Primary Residence

A Host’s permanent residence documented by at least two forms of documentation in the Host’s name (motor vehicle license, utility bill, tax document, voter registration, and/or lease/rental agreement). A Host may have only one Primary Residence and must reside on the property for a minimum of two hundred seventy-five (275) Days per calendar year (nine (9) months per year) either in the Primary Residence or in an ADU or in a detached residential unit.

Rent Restricted Primary Residence

A Primary Residence subject to housing restrictions by deed or agreement by the County or another public agency or authority as affordable housing, or subject to an agreement that provides a housing subsidy for affordable housing, or which is restricted under State or federal law or administrative regulation.

Short-Term Rental

Use of a Primary Residence, or portion thereof, for the purposes of providing temporary lodging for compensation for periods of thirty (30) consecutive Days or less, counting portions of Days as full Days.

Transient Occupancy Tax

Transient Occupancy Tax is commonly known as a hotel tax or bed tax and is authorized under Title 4 of the LACC Chapter 4.72-TOT. Under the LACC, hotel operators, including property owners who use online Hosting Platforms to rent lodging space in unincorporated areas of the County are required to charge a tax of 12% per Day on the rent paid by transient guests.

Un-Hosted Stay

A STR where the Host is not on-site with the STR Guest. Un-Hosted Stays must be booked for a minimum of two nights.

Vacation Rental

A dwelling unit that is not a Primary Residence and which is available for temporary lodging, for compensation. The term “Vacation Rental” does not include bed and breakfasts inns, hotels, or a dwelling unit for which a tenant has a month-to-month rental agreement, and the rental payments are paid monthly.

STR UNIT CONTACT INFORMATION

If you have further questions or need additional assistance regarding STR, you may contact:

STR Unit
Phone: (213) 974-2011
E-mail: STRental@ttc.lacounty.gov
Business Hours: Monday-Friday, 8:00 a.m. to 5:00 p.m. PT

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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)
Certain Short-Term Rental (STR) restrictions have been suspended to provide additional housing for those impacted by the fires. For additional information, please visit the following link.

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