Unsecured (Personal) Property Taxes are ad-valorem (value based) property taxes that the Office of the Los Angeles County Assessor assesses to the owner of record as of January 1 of each year. Because the taxes are not secured by real property such as land, these taxes are called “Unsecured.”

Unsecured (Personal) Property Taxes are taxes on boats, Jet Skis, aircraft, business fixtures, business furniture, and business machinery.

There are also other types of Unsecured Property Tax Bills:

• Escape Assessments: An “Escape” Assessment is a correction to a personal property’s assessed value that was not added to the prior year’s Annual Unsecured Property Tax Bill. These “Escape” bills are usually the result of a taxable event that “escaped” the Office of the Los Angeles County Assessor;
• Supplemental Assessments: A Supplemental Assessment is a reappraisal of real property due to a change in ownership or new construction. A Supplemental Unsecured Property Tax Bill is created after a subsequent change in ownership of the property or completion of new construction; and
• Other Assessments that are by law collected as Secured Property Taxes, but when defaulted are collected as Unsecured (Personal) Property Taxes (e.g., mobile homes and structural improvements on leased land).

Pursuant to California Revenue and Taxation Code Section 2192, the lien date is January 1.  If you owned the unsecured (personal) property on this date, you are the owner of record; therefore, you are responsible for paying the Unsecured (Personal) Property Taxes, even if you sold, disposed of, or removed the property after January 1.

The Treasurer and Tax Collector mails Annual Unsecured Property Tax Bills between March 1 and June 30 of each year.  If you do not receive your Annual Unsecured Property Tax Bills by July 15, you may view a copy of your original Unsecured Property Tax Bill here.  You may also call us at 1(213) 893-7935, press 1, 2, and then press 9 to reach an agent, Monday through Friday, between 8:00 a.m. and 5:00 p.m. Pacific Time, excluding Los Angeles County holidays.

IMPORTANT NOTE:  Pursuant to California Revenue and Taxation Code Section 2910.1, failure to receive your Annual Unsecured Property Tax Bill shall not relieve you of the obligation to pay the bill, penalties and costs imposed by this Code.

Pursuant to California Revenue and Taxation Code Section 2922, Annual Unsecured (Personal) Property Taxes are due upon receipt of the Unsecured Property Tax Bill and become delinquent after 5:00 p.m. Pacific Time on August 31. You can make online payments 24 hours a day, 7 days a week until 11:59 p.m. Pacific Time on the delinquency date. If the delinquency date falls on a Saturday, Sunday, or a Los Angeles County holiday, the Treasurer and Tax Collector extends the delinquency date to the close of business on the next business day.

We caution taxpayers who send their payments by mail that the United States Postal Service 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 on our website.

Pursuant to California Revenue and Taxation Code Section 2922, we will impose a 10% penalty plus a $20.00 Notice of Enforcement cost, if we receive your payment after 5:00 p.m. Pacific Time on August 31 or your payment is United States Postal Service postmarked after August 31. Starting the first day of the third month after the delinquency date, we will also impose an additional $29.00 Notice of Lien collection cost and penalties of 1.5% per month until the taxes are paid in full.

Furthermore, we may use the following collection methods:

• Liens
• Summary Judgments
• Legal Actions
• Seizure and Sale of Personal Property
• Intercept of Franchise Tax Board Tax Refunds
• Hold on Department of Motor Vehicles Registration for Boats and Jet Skis

If you disagree with your Unsecured Property Tax Bill, because the assessee name, property being assessed and/or value of the property is/are incorrect, you may contact the Office of the Los Angeles County Assessor (Assessor) at helpdesk@assessor.lacounty.gov or 1(213) 974-3211.

However, we strongly recommend that you pay your Unsecured Property Tax Bill (property tax bill) while you are inquiring about the validity of the property tax bill with us or with the Assessor to avoid penalties. Should the Assessor cancel your property tax bill or reduce your property taxes, the Los Angeles County Auditor-Controller will issue you a refund.

Yes, we strongly recommend that you pay your property tax bills prior to the delinquency date to avoid penalties, additional costs, liens, and/or collections. Should the Unsecured (Personal) Property Taxes be reduced or deleted later, the Los Angeles County will issue you a refund.

Pursuant to California Revenue and Taxation Code Section 2192, taxes for unsecured (personal) property are for the owner of record as of January 1 (lien date) of each year. If you owned the property on January 1 of any given year and you received an Unsecured Property Tax Bill between March 1 and June 30 of the same year, you are responsible for the payment of the bill. If you were NOT the owner as of January 1, you should contact the Office of the Los Angeles County Assessor (Assessor) at helpdesk@assessor.lacounty.gov or 1(213) 974-3211.

We strongly recommend that you pay your Unsecured Property Tax Bill (property tax bill) while you are inquiring about the validity of the property tax bill with us or with the Assessor to avoid penalties. Should the Assessor determine the tax assessment was invalid or reduced, the Los Angeles County Auditor-Controller will issue you a refund.

IMPORTANT NOTE:  Unlike real property such as your home, sales of unsecured (personal) property such as Jet Skis and boats do not always go through escrow; as such, property taxes may not be considered. For this reason, it is important that you contact the Assessor either at helpdesk@assessor.lacounty.gov or 1(213) 974-3211 to inform the Assessor of the change of ownership.

There is NO PRORATION of Unsecured (Personal) Property Taxes based on the ownership period. If you owned the unsecured (personal) property on the January 1 lien date, you are the owner of record; therefore, you are responsible for paying the Unsecured (Personal) Property Taxes, in full even if you sold, disposed of, or moved the property after January 1.

If you have any questions on the issuance and mailing of your Unsecured Property Tax Bill or the collection of your Unsecured (Personal) Property Taxes, you may contact the Unsecured Property Tax Section at unsecured@ttc.lacounty.gov or 1(213) 893-7935, between 8:00 a.m. and 5:00 p.m. Pacific Time, Monday through Friday, excluding Los Angeles County holidays.

If you have any questions on the ownership change and assessment value of your unsecured (personal) property, you may contact the Office of the Los Angeles County Assessor at helpdesk@assessor.lacounty.gov or 1(213) 974-3211.

If you have any questions regarding your Personal Identification Number (PIN) and/or online payment transactions, you may email us at unsecuredpayments@ttc.lacounty.gov or call us at 1(213) 893-7935, press 1, 2, and then press 9 to reach an agent, Monday through Friday, between 8:00 a.m. and 5:00 p.m. Pacific Time, excluding Los Angeles County holidays.

Yes, you can make partial payments on your Unsecured (Personal) Property Taxes. However, after the delinquency date, we will impose all applicable penalties, which include the 10% penalty, $49.00 ($20.00 Notice of Enforcement and $29.00 Notice of Lien) collection cost, and an additional 1.5% penalty per month until the taxes are paid in full.

Pursuant to California Revenue and Taxation Code Section 2927.6, we apply payments in the following order: costs, penalties, and tax. Therefore, any remaining unpaid tax is subject to all applicable penalties.

Pay your current year Unsecured (Personal) Property Tax payments online using your checking account or credit/debit card. You can make online payments 24 hours a day, 7 days a week up until 11:59 p.m. Pacific Time on the delinquency date.  You will need your checking account or credit/debit card information.  You will also need your Roll Year, Bill Number, and Personal Identification Number (PIN) printed on your original Unsecured Property Tax Bill to complete the transaction.  Each PIN is unique to each Roll Year and Bill Number. Ensure you use the PIN that corresponds to each tax bill.

There is no cost to you for electronic check (eCheck) payments. Each eCheck transaction is limited to $2,500,000.00.  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.

You may view a copy of your original Unsecured Property Tax Bill here. You may also call us at 1(213) 893-7935, press 1, 2, and then press 9 to reach an agent, Monday through Friday, between 8:00 a.m. and 5:00 p.m. Pacific Time, excluding Los Angeles County holidays.

For questions regarding online payments by eCheck, please email us by clicking the button below.

ECHECK QUESTIONS

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). For questions regarding online payments by credit/debit card, please email us at unsecuredpayments@ttc.lacounty.gov.

Have your checking account information or your credit/debit card information available when you begin the online payment process. To make a payment now, click the button below. There is a maximum of ten shopping cart items per transaction. If you have more items to pay than the allowable maximum, you must complete the current transaction first, and then you will be able to select additional items to pay.

MAKE A PAYMENT

You may also make a payment by mail or in person.

BY MAIL – Please use the envelope enclosed with your Unsecured Property Tax Bill and include the payment stub from your tax bill. Do not attach staples, clips, tape, or correspondence. You must mail unsecured property tax payments to:

Los Angeles County Treasurer and Tax Collector
Post Office Box 54027
Los Angeles, CA 90054-0027

Property tax payments must be received 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 California Revenue and Taxation Code Section 2922.

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 on our website.

If your payment is returned for any reason, we will charge a $33 fee to your Unsecured Property Tax Bill and any applicable penalties will be applied retroactively from the delinquency date.  Payments mailed to an address other than the address listed above, including any Office of the Los Angeles County Assessor, received after the delinquency date are delinquent and subject to penalties.

If you are using an Independent Delivery Service, you must use an Internal Revenue Service designated delivery service(DHL Express, FedEx, or UPS), or one that has been approved by the Los Angeles County Treasurer and Tax Collector (see View Accepted Services below).  The payment must be in a sealed envelope or package, addressed properly with the required fee prepaid; the package must have been sent on or before the delinquency date, and delivery must be no later than 5:00 p.m. Pacific Time on the next business day after the effective delinquency date. For example, the delinquency date is August 31 and if August 31 falls on Monday, pursuant to California Revenue and Taxation Code Section 2512, the package must be received in our office no later than 5:00 p.m. Pacific Time on Wednesday, September 2. If August 31 falls on a Friday, the package must be received in our office by 5:00 p.m. Pacific Time on Tuesday, September 4.

PAY IN PERSON – We accept cash, check, money order, and cashier’s check at 225 North Hill Street, First Floor Lobby, Los Angeles, CA 90012, Monday through Friday, between 8:00 a.m. and 5:00 p.m. Pacific Time, excluding Los Angeles County holidays.

IMPORTANT NOTE: Unsecured Property Tax Bill Numbers change every year. When making your payment, please write the Roll Year/Bill Number of your Unsecured Property Tax Bill on the face of your check. This will ensure that we apply your payment to the bill you intended.

Yes, we accept major credit card and debit card payments. Please note that when making online credit or debit card payments for your current year Unsecured (Personal) Property Taxes, you will need your Roll Year, Bill Number, and Personal Identification Number (PIN) printed on your original Unsecured Property Tax Bill to complete the transaction. Each PIN is unique to each Roll Year and Bill Number. Ensure you use the PIN that corresponds to each tax bill. Retain the confirmation number for future reference. Each online credit/debit card transaction is limited to $99,999.99, which includes a service fee of 2.22% of the transaction amount. The minimum service fee is $1.49.

You may view a copy of your original Unsecured Property Tax Bill here. You may also call us at 1(213) 893-7935, press 1, 2, and then press 9 to reach an agent, Monday through Friday, between 8:00 a.m. and 5:00 p.m. Pacific Time, excluding Los Angeles County holidays.

You will need your checking account or credit/debit card information.  You will also need your Roll Year, Bill Number, and Personal Identification Number (PIN) printed on your original Unsecured Property Tax Bill, to complete the transaction.  Each PIN is unique to each Roll Year and Bill Number. Ensure you use the PIN that corresponds to each tax bill.

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. The minimum service fee is $1.49. The County of Los Angeles does not receive or retain any portion of the service fee.

Yes, however, you must complete the current transaction first before continuing with any other payment method. Each credit/debit card transaction will assess a service fee of 2.22% of the balance. The minimum service fee is $1.49. There is no cost to you for electronic check (eCheck) payments.

Yes, however, make sure your balance due is paid on or before the delinquency date.

No, not at this time. Through the existing application, you can inquire on current and delinquent Unsecured (Personal) Property Tax Bills, but you can only pay current year tax bills that are not delinquent. Delinquent means the bill is past due, including all applicable penalties, costs, and fees. Go to the Payment Methods page on our website for information on how to pay your delinquent tax bill by mail or in-person.

We recommend that you DO NOT use these services to pay Unsecured (Personal) Property Taxes. The reason is that California Revenue and Taxation Code Section 2512 requires that the Treasurer and Tax Collector process property tax payments, received after the delinquency date, as of the date of the United States Postal Service (USPS) postmark. Banking institutions use permit imprint presorted envelopes, which the USPS does not postmark, i.e., bank envelopes do not have USPS postmark on them. In the absence of a USPS postmark, we apply penalties based exclusively on the date that we receive your payment. To avoid paying penalties and costs or to learn more, please read Avoid Penalties by Understanding Postmarks.

If your payment is returned for any reason, we will charge a $33 fee to your Unsecured Property Tax Bill and any applicable penalties will be applied retroactively from the delinquency date.

If you believe your payment is lost, you may contact the Unsecured Property Tax Section at unsecuredpayments@ttc.lacounty.gov or 1(213) 893-7935, between 8:00 a.m. and 5:00 p.m. Pacific Time, Monday through Friday, excluding Los Angeles County holidays.

We also recommend that you visit our Avoid Penalties by Understanding Postmarks and Penalty Cancellation Due to a Lost Payment sections of our website for more information on how to avoid penalties associated with late payment of your property taxes.

An “Escape” Assessment is a correction to a personal property’s assessed value that the Office of the Los Angeles County Assessor did not add to any prior year’s Annual Unsecured Property Tax Bill. These “Escape” bills are usually the result of a taxable event that “escaped” the Office of the Los Angeles County Assessor.

You may be eligible to pay your property taxes due for escaped assessments for prior fiscal year(s) without penalty over a four-year period, by enrolling in a Four-Pay Plan, if the additional tax is over $500.

IMPORTANT NOTE: If you do not keep your Four-Pay Plan current or if you sell or transfer your property before you pay your payment plan in full, all penalties will revert to the original delinquency date, and the total bill will become due and payable.

Property taxes due on escape assessments for prior fiscal year(s) may be paid without penalty over a four-year period if the additional tax is over $500.00 and the Four-Pay Plan is started before the delinquency date of the escape assessment property tax bill.

IMPORTANT NOTE: Current Annual Unsecured (Personal) Property Taxes are not eligible for a payment plan.

To enroll in the Four-Pay Plan, you must:

1. Pay all current and delinquent taxes in full;
2. Complete the Application Form and mail it along with a $200.00 application processing fee and 20% of the total escaped taxes due on or before the delinquency date.

You will receive a confirmation email once your application and payment are received.

You must keep current on your Four-Pay Plan by:

1. Paying all current taxes on or before August 31; and
2. Paying 20% or more of the escape taxes on or before the delinquency date on the bill in each succeeding fiscal year for the next four years.

IMPORTANT NOTE:  If you do not keep your Four-Pay Plan current or if you sell or transfer your property before you pay your payment plan in full, all penalties will revert to the original delinquency date, and the total bill will become due and payable.