Living La Vida Local
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Assessor:
Assesses all real estate and personal property (businesses, manufactured homes, boats, and airplanes) located throughout the entire county. The Los Angeles County Assessor establishes the assessed value of your property by appraising the value of that property under applicable State laws. The assessed value is then placed on a list with all other properties in Los Angeles County and this list is called the "Assessment Roll." The Assessor also approves and applies all exemptions, which are added to the Assessment Roll. The Assessment Roll is then presented to the Los Angeles County Auditor-Controller for further processing.

Auditor-Controller:
Receives the assessments from the Assessor and applies the appropriate tax rate to determine the actual amount of property taxes owed.

The Los Angeles County Auditor-Controller adds direct assessments to the Assessment Roll then applies the tax rates, which consists of general (1%) levy and debt service (voter & bonded) tax rates to the value to create an Extended Assessment Roll. The Extended Roll is then sent to the Los Angeles County Treasurer and Tax Collector for individual tax bill distribution and payment collection.

Treasurer and Tax Collector:
Mails out the property tax bills, collects the money, and deposits it in the County Treasury.

The Los Angeles County Treasurer and Tax Collector receives the Extended Roll, prints and mails the property tax bills to the name and address on the Extended Roll. The Treasurer and Tax Collector collects secured and unsecured taxes. Secured taxes are taxes on real property, such as vacant land, structures on land, i.e. business/office building, home, apartments, etc. Unsecured taxes are taxes on assessments such as office furniture, equipment, airplanes and boats, as well as property taxes that are not liens against the real property.


Auditor-Controller:
Allocates the money to over 900 local taxing agencies, including the County, cities, schools and special districts.


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Important dates for investment property owners:

January 1
Taxes become a lien on all taxable property at 12:01 AM.
First day to file affidavits and claims for exemptions for personal and real property.
First day to file business personal property statements. (Persons owning $100,000 or more in taxable personal property must file a statement with the Assessor between this date and May 7, the legal deadline for filing statements.)
Unsecured property tax is DUE and payable to the Treasurer and Tax Collector. (However, bills are generally mailed March 1 through June 30 and become DELINQUENT after August 31.)
First day to file application for "decline-in-value" reassessment (Proposition 8).

January 15
Last day to file airport operators report with Assessor.
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February 1
Second installment of real estate taxes is DUE (DELINQUENT after 5:00 PM on April 10).

February 15
Deadline for timely filing of affidavits and claims for exemptions for personal and real property including: Cemeteries • Colleges • Church and Religious • Exhibitors • Museums • Owners of Historical Aircraft • Owners of Historical Wooden Vessels • Public Libraries • Public Schools • Welfare.
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March 1
Annual mailing of personal property tax bills begins (by Treasurer and Tax Collector).
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April 1
Due date for filing:
Apartment House Personal Property Statement
Business Personal Property Statement
Mining & Quarrying Production Report
Oil and Dissolved Gas Production Report
Oil, Gas, and Geothermal Personal Property Statement
Power Plant Property Statement

April 10
SECOND INSTALLMENT OF REAL ESTATE TAXES BECOMES DELINQUENT AFTER 5:00 PM.
Annual payment on the Installment Plan of Redemption is due.
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May 7
LAST DAY TO FILE PERSONAL PROPERTY STATEMENT WITH ASSESSOR AND AVOID 10% PENALTY.

May 15 - December 10
Period for filing affidavit and claim for property tax postponement with State Controller.
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June 1
Mailing of delinquent tax bills for current year and supplementals.

June 30
Last day of the property tax year (fiscal year).
DELINQUENT property becomes TAX DEFAULTED for nonpayment of taxes and is subject to the power of sale five (5) years hence if delinquent taxes are not fully paid. Last day (prior to 5:00 PM) to open an installment plan of redemption on those parcels in their fifth year of delinquency.
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July 1
First day of the property tax year (fiscal year).

July 2
First day to file an Assessment Appeals application for equalization of assessment.
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August 31
TAXES ON PROPERTY ON UNSECURED ROLL AS OF JULY 31 BECOME DELINQUENT AT 5:00 PM IF UNPAID. A 10% penalty is added on September 1.
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Fourth Monday in September
Assessment Appeals hearings commence.
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October 1
Beginning day of annual secured tax bill mailing (by Treasurer and Tax Collector).
Notice of Enforcement sent for unpaid unsecured property tax bills.

October 31
Last day of annual secured tax bill mailing (by Treasurer and Tax Collector).
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November 1
First installment of real estate taxes is DUE (DELINQUENT after 5:00 PM on December 10).
On or before this date, Notice of Lien is sent to inform property owner that lien is being filed for unpaid unsecured property taxes.

November 30
LAST DAY TO FILE ASSESSMENT APPEAL APPLICATION FOR REDUCTION OF ASSESSMENT MADE IN REGULAR PERIOD IN LOS ANGELES COUNTY.
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December 10
FIRST INSTALLMENT OF REAL ESTATE TAXES BECOMES DELINQUENT AFTER 5:00 PM.
Last day to file for postponement of taxes with State Controller.

December 31
Last day to file application for "decline-in-value" reassessment (Proposition 8).

*The property tax year (fiscal year) runs from July 1 to June 30. Property is taxed as of January 1 for payment in the following fiscal year.