Last updated 2026-07-09
TL;DR
Los Angeles County taxes property at a 1% base rate under Prop 13, plus voter-approved bond charges that push the effective rate to roughly 1.16% for most parcels. The LA County Assessor sets annual values. Bills are due November 1 and February 1, with delinquency on December 10 and April 10. Homeowners can appeal to the Assessment Appeals Board, and supplemental appeals run 60 days from the notice.
How does LA County property tax work?
California runs its property tax unlike almost any other state, and LA County sits at the center of it. Proposition 13, passed by voters in 1978, caps the base tax rate at 1% of assessed value and limits annual assessment increases to 2% per year, no matter what the market does. [1]
That 1% base does not tell the whole story. Every parcel in LA County also carries voter-approved bond charges: school bonds, community college bonds, city general obligation bonds, hospital bonds. Stack them up and the total effective rate for most LA County homeowners lands between 1.05% and 1.25% of assessed value, with the median around 1.16% depending on your city and school district. [2]
The LA County Assessor sets the assessed value. For most homeowners, that value is the purchase price, nudged up by no more than 2% per year. If you bought a house for $700,000 in 2015, your assessed value today is capped at $700,000 × (1.02)^9, or roughly $837,000, even if the market says $1.4 million. That gap is why long-term owners pay far less than new buyers.
The Auditor-Controller applies tax rates to assessed values and generates the actual bill. The Treasurer and Tax Collector mails bills and collects payment. Three separate offices, each with one job.
If you want to see how LA County's system compares to other large-county regimes, property tax taxation is a good starting point.
What is the current LA County property tax rate?
The base rate is exactly 1% of assessed value, set by state law. [1] On top of that, the LA County Auditor-Controller publishes an annual Tax Rate Book listing every additional levy by city, school district, and special district. [2]
Here is what a typical bill breakdown looks like for a parcel in an average LA Unified school district zone:
| Charge | Approximate rate |
|---|---|
| General levy (Prop 13 base) | 1.0000% |
| LA County bonds (various) | 0.0300%, 0.0600% |
| City of LA general obligation bonds | 0.0100%, 0.0400% |
| School district bonds (LAUSD et al.) | 0.0800%, 0.1500% |
| Community college bonds | 0.0200%, 0.0400% |
| Other special district charges | 0.0100%, 0.0300% |
| Typical total | 1.10%, 1.26% |
Bond rates shift every year as old bonds retire and new ones pass. A parcel in Inglewood pays different bond overages than one in Arcadia. The only way to see your exact combined rate is to read your actual bill or query the Auditor-Controller's secured tax roll. [2]
Santa Clara County runs the same base-1% Prop 13 structure but often carries heavier tech-sector bond loads. You can compare the two at santa clara property tax.
How is my LA County assessed value determined?
When you buy property in California, the purchase price becomes your base-year value, almost always dollar for dollar. [3] The Assessor then raises that base by up to 2% each January 1, using the California Consumer Price Index change as a cap.
Three things can reset your assessed value upward or force a reappraisal.
First: a change in ownership. Any deed transfer that counts as a "change in ownership" under Revenue and Taxation Code Section 60 triggers a full reappraisal at current market value. [3] Certain transfers are excluded (parent-child, spouse-to-spouse, some trust transfers), but most arm's-length sales are not.
Second: new construction. Add a room, build an ADU, or make unpermitted improvements that later get discovered, and the added value gets assessed at current market, layered on top of your existing base. Only the new portion resets, not the whole property.
Third: Proposition 8 temporary reductions. If market value drops below your Prop 13-enrolled value, you can ask the Assessor to temporarily cut your assessment to current market. The Assessor is supposed to do this on its own during downturns, though the practice is inconsistent. When markets recover, the Assessor can raise the value back up, but never above what the Prop 13 cap would have produced. [4]
The Assessor mails a Notice of Assessed Value Change (or a Decline in Value notice) when your value moves beyond the routine 2% annual inflation. That notice is your starting gun for an appeal.
When are LA County property tax bills due, and what happens if you miss the deadline?
LA County property taxes come in two installments per year. [5]
| Installment | Bill date | Due date | Delinquent after |
|---|---|---|---|
| 1st (50% of annual bill) | October 1 | November 1 | December 10, 10:00 PM |
| 2nd (remaining 50%) | February 1 | April 1 | April 10, 10:00 PM |
If December 10 falls on a weekend or holiday, the delinquency deadline shifts to the next business day. The April 10 date works the same way. [5]
Miss December 10 and you owe a 10% penalty on the first installment. Miss April 10 and you owe a 10% penalty on the second installment plus a $10 cost. If you still have not paid by June 30, the bill goes to "tax defaulted" status, which adds a 1.5% per month redemption fee to the unpaid balance. [5]
Here is the trap. The bill says "Due November 1," but nothing bad happens until December 10. That gap fools a lot of people. Treat December 10 as the real deadline, not November 1.
The LA County Treasurer and Tax Collector takes payments online, by mail, and in person. Online payment details are at online tax payment for property.
What exemptions can reduce my LA County property tax bill?
California has several exemptions that shrink the assessed value your tax rate gets applied to. Applying is free, and the savings are real.
Homeowners' Exemption. The common one. It reduces your assessed value by $7,000, which saves about $70 per year at the base 1% rate. [6] Tiny, but free money. You apply once and it renews automatically as long as you own and occupy the property. File with the LA County Assessor by February 15 of the first year you want it.
Disabled Veterans' Exemption. California veterans with a service-connected disability rated at 100% (or a lower rating under specific conditions) can exempt $100,000 to $150,000 of assessed value, saving roughly $1,000 to $1,500 per year. Low-income qualifying veterans can exempt more. [6]
Prop 19 Parent-Child and Grandparent-Grandchild Transfers. As of February 16, 2021, the old unlimited parent-child transfer exclusion is gone. Now a child inheriting a primary residence can keep the parent's base-year value only by using it as a principal residence within one year, and only up to $1,000,000 of taxable value above the parent's assessed value. [7] That is a hard cut from the rules before Prop 19 passed in November 2020.
Prop 60/90 Senior Base-Year Transfer. California lets seniors 55 or older transfer their base-year value to a replacement property of equal or lesser value, once in a lifetime. [8] Prop 19 expanded this starting April 1, 2021: seniors can now move to a pricier home (with a partial adjustment) and use the transfer up to three times.
Other exemptions cover the Church, Welfare, and Veterans' Organization exemptions for qualifying nonprofits, plus the New Construction exclusion for solar energy systems.
To see how a neighboring large California county handles exemptions, read contra costa county property tax.
How do you appeal your LA County property tax assessment?
You file an appeal with the LA County Assessment Appeals Board (AAB), not the Assessor. The AAB is a three-member quasi-judicial panel appointed by the Board of Supervisors, and it operates independently of the Assessor. [9]
Who can appeal? Any property owner or their authorized agent.
The appeal window. This is the deadline people miss most. For the annual assessment (the value on your July 1 roll), the window opens July 2 and closes November 30 of the same year. [9] For a Supplemental or Escape assessment (triggered by a change of ownership or new construction), you have 60 days from the date on the notice.
Filing fee. LA County charges a filing fee tied to assessed value. In recent years the fee ran from $30 for values under $100,000 to several hundred dollars for higher-value properties. Check the AAB's current fee schedule before filing, since fees change. [9]
Grounds for appeal. The most common ground is that the Assessor's value exceeds actual market value as of January 1 of the tax year. You can also appeal on incorrect factual data (wrong square footage, wrong unit count), a wrongly denied exemption, or procedural errors.
What makes an appeal strong. Comparable sales (comps) of similar properties that closed near January 1 of the tax year, showing a lower per-square-foot value than your enrolled assessment implies. An independent appraisal helps but is not required. The Assessor's office publishes the data it used, so request it before your hearing.
Hearing process. Most LA County cases take six months to two years to reach a hearing, given the volume filed. You present your evidence, the Assessor presents its own, and the three-member panel decides. The burden of proof sits on you as the appellant, but it shifts to the Assessor if you bring a licensed appraiser's report.
If you want to run the appeal yourself instead of handing a contingency firm 30 to 40% of your savings, TaxFightBack's appeal kit walks you through the evidence package, comparable sales worksheet, and hearing prep in plain language.
For a different market's appeal process that also handles high assessed values, see hennepin county property tax.
What evidence actually wins an LA County assessment appeal?
The Assessment Appeals Board wants one thing: credible evidence that your property's market value on January 1 of the tax year was lower than what the Assessor enrolled. Here is what works.
Comparable sales. Three to five arm's-length sales of similar properties that closed within six months before or after January 1 of the tax year. "Similar" means same neighborhood, same housing type, within 20% of your square footage, comparable lot size and age. Sales from 18 months back or a different zip code get discounted hard.
Your own purchase price. If you bought within the 12 months before or after January 1 and paid less than the assessed value, that sale is strong evidence. An arm's-length sale is usually the best evidence of market value there is.
An independent appraisal. A licensed California appraiser's report shifts the burden of proof to the Assessor. [9] It costs $400 to $800 for a standard single-family appraisal, but on a $1.4 million home carrying a $150,000 over-assessment, that report pays for itself many times over.
Evidence of property defects. Foundation problems, unpermitted conversions, deferred maintenance the Assessor never saw. Document it with contractor bids or inspection reports.
What does not work: Zillow estimates, Redfin AVM outputs, or a vague claim that "the market has dropped." The board needs documented, dated, specific comparable sales.
One benchmark worth knowing: the California State Board of Equalization, in its assessment practices surveys, has found LA County's assessment uniformity ratios generally track within acceptable ranges. Individual over-assessments still happen, especially on properties with unusual features or where the Assessor lacked interior access. [4]
What is the difference between secured and unsecured property tax in LA County?
Secured property tax applies to real property: land, buildings, and improvements attached to the land. It is "secured" because the property itself is the collateral for the tax debt. Skip payment long enough and the county can eventually sell the property at a tax sale. Most homeowners deal only with secured tax.
Unsecured property tax applies to personal property used in business (equipment, machinery, boats, aircraft) and to property interests like leasehold improvements on government-owned land. Unsecured tax is due August 31 (delinquent after that date), not the November/April schedule of secured tax. [5]
Searches that pair "Jackson County personal property tax" with LA County info usually reflect confusion between California's system and Missouri's, which taxes personal property every year on vehicles, equipment, and household goods. Jackson County, Missouri (which includes Kansas City) levies personal property tax under Missouri Revised Statutes Chapter 137. [10] California does not tax private individuals' personal-use vehicles or household goods the same way. The systems are completely different.
If you are actually looking for Jackson County, Missouri property tax, the Jackson County Assessment Department handles real property assessments and the county collector handles bills. Different state, different rules, different deadlines.
How does LA County compare to other large counties on property tax burden?
This is harder to answer honestly than most articles admit. Effective-rate comparisons across counties get tangled by California's Prop 13 structure, which means the same house carries wildly different tax burdens depending on when it last sold.
For a property bought today at market value, LA County's total effective rate of roughly 1.1 to 1.26% is moderate by national standards. Compare:
| County/City | Approx. effective rate (new purchase) | Prop 13-style cap? |
|---|---|---|
| LA County, CA | 1.10%, 1.26% | Yes (2% annual cap) |
| Maricopa County, AZ | 0.5%, 0.7% (primary residence) | No, but assessment ratio caps apply |
| Hennepin County, MN | 1.0%, 1.3% | No, market reappraisal annually |
| Miami-Dade County, FL | 0.7%, 1.1% | Yes (Save Our Homes 3% cap) |
| NYC (condos/co-ops) | 0.8%, 1.4% effective | Class-based, complex |
| Contra Costa County, CA | 1.05%, 1.25% | Yes (same Prop 13 rules) |
LA County's real edge is the 2% cap for long-term owners. A homeowner who bought in 2000 at $300,000 is paying on maybe $450,000 of assessed value today, even if the house is worth $1.5 million. That is the Prop 13 bargain, and it is why new buyers in LA often face effective rates that feel far higher than what their neighbors pay.
See maricopa property tax and miami dade property taxes for how those systems work in detail.
How does Prop 19 change LA County property tax for inherited homes?
Proposition 19 passed in November 2020 and took effect February 16, 2021, for parent-child transfers. [7] It sharply tightened the rules that let heirs keep a parent's low Prop 13 base-year value.
Before Prop 19: A child could inherit any property (primary residence, rental, vacation home, commercial) and keep the parent's assessed value indefinitely, with no occupancy requirement and no cap on the benefit.
After Prop 19: Only a primary residence qualifies. The child must move in and file a Homeowners' Exemption claim within one year. Even then, the protection only covers the first $1,000,000 of difference between the current market value and the parent's enrolled assessed value. [7] Say your parent had a $200,000 assessed value on a $2,000,000 home. The child inherits an assessed value of $200,000 + ($2,000,000 minus $200,000 minus $1,000,000) = $1,000,000, not $200,000.
That is a big change for families holding appreciated LA real estate. A child inheriting a rental property now faces full reappraisal at market value right away.
The California State Board of Equalization has published guidance on Prop 19 transfer exclusion mechanics that is worth reading directly before you assume you qualify. [4]
What happens if you miss the LA County appeal deadline?
The November 30 deadline for regular roll appeals is a hard cutoff. Miss it and you lose your appeal right for that year. The Assessment Appeals Board has no discretion to extend it in most cases. [9]
Your options after that are limited, but not zero.
If you think your assessed value tops market value for the coming year, you can file a Prop 8 (Decline in Value) request with the Assessor's office any time before December 31 of the tax year. This is not a formal appeal. It is a request for voluntary reassessment. The Assessor reviews your evidence and either lowers the value or declines. If they decline, you can appeal that decision in the next open window.
If your property was described wrong (bad square footage, phantom units on record), you can ask the Assessor for a correction under Revenue and Taxation Code Section 4831 at any time, with a four-year lookback. [12] That is separate from the annual appeal window.
If you got a Supplemental assessment notice and blew the 60-day window on that specific notice, there is generally no recourse for that notice period. But if the same issue carries onto the regular roll the following year, you can appeal then.
One cruel detail for buyers hit with a big supplemental assessment: the 60-day clock runs from the date on the notice, not the date you receive it. Mail delays can eat real time off your window.
How do you pay LA County property taxes and what payment methods are available?
The LA County Treasurer and Tax Collector handles all payments. [5] You can pay:
- Online through the TTC's eCommerce portal using an e-check (no fee) or credit/debit card (a service fee applies, currently around 2.22% for credit cards as of recent postings)
- By mail, with a check payable to the LA County Tax Collector, postmarked on or before the delinquency date
- In person at the Kenneth Hahn Hall of Administration, 225 North Hill Street, Los Angeles
- At certain bank branches that take part in the county's collection program
One practical tip: if you mail a check near the delinquency date, use certified mail with a return receipt. The postmark, not the receipt date, is what counts. If your check arrives late but was clearly postmarked before midnight on December 10 or April 10, you are protected.
Most LA County homeowners with a mortgage pay through their lender's impound account and never see the bill. If your lender pays, confirm they got the bill, because the legal obligation to pay is always yours, not your lender's.
For a broader look at how online property tax payment systems work across counties, see online tax payment for property.
How do I get a copy of my LA County property tax bill or look up my assessed value?
The LA County Assessor's portal (assessor.lacounty.gov) lets you search by address, APN (Assessor's Parcel Number), or owner name. You can see the enrolled assessed value for land and improvements, any exemptions applied, and the base-year value. [11]
For the actual tax bill (rates, charges, payment status), go to the Treasurer and Tax Collector's website (ttc.lacounty.gov) and search by APN or address. You can view and download current and prior-year bills. [5]
Want the detailed breakdown of every bond charge on your specific parcel? The Auditor-Controller's Tax Rate Book is posted publicly each year, organized by tax rate area code, which appears on your bill. [2]
Lost your APN? It is on your deed, on any prior tax bill, or findable on the Assessor's portal by address search. The APN is a 10-digit number in three groups (for example, 1234-567-890). Every transaction and appeal uses it, so write it down.
To compare how a neighboring large county handles tax lookups, contra costa county property tax covers the Contra Costa system.
Frequently asked questions
When are LA County property taxes due in 2025?
The first installment is due November 1, 2025, and becomes delinquent after December 10, 2025 at 10:00 PM. The second installment is due February 1, 2026, and becomes delinquent after April 10, 2026 at 10:00 PM. Missing either delinquency date triggers a 10% penalty. If a date falls on a weekend or holiday, the deadline shifts to the next business day.
What is the LA County property tax rate for 2024-2025?
The base rate under Proposition 13 is 1.0% of assessed value. Voter-approved bonds and special district charges add another 0.05% to 0.26% depending on your city and school district. Most LA County parcels pay a combined effective rate between 1.10% and 1.26%. Your specific rate is listed by tax rate area in the Auditor-Controller's annual Tax Rate Book.
How do I appeal my LA County property tax assessment?
File an Application for Changed Assessment with the LA County Assessment Appeals Board between July 2 and November 30. Include evidence that your property's market value as of January 1 was lower than the Assessor's enrolled value. Comparable sales, your own purchase price, or an independent appraisal are the strongest evidence. A filing fee applies based on assessed value. The hearing can take 6 to 24 months.
What is the homeowners' exemption for LA County and how do I apply?
The California Homeowners' Exemption reduces your assessed value by $7,000, saving roughly $70 per year at the base 1% rate. File Form BOE-266 with the LA County Assessor by February 15 of the first year you want the benefit. You must own and occupy the property as your principal residence. Once granted, it renews automatically. Apply through the Assessor's website at assessor.lacounty.gov.
Can my LA County assessed value go up more than 2% per year?
For most homeowners, no. Prop 13 caps annual increases at the lesser of 2% or the California Consumer Price Index change. But a change in ownership or new construction triggers a full reappraisal at current market value for the changed portion. Add an ADU or sell the property, and that portion or the full property gets reassessed to current market, which can jump well above 2%.
What happens if I miss the LA County property tax deadline?
Missing December 10 triggers a 10% penalty on the first installment. Missing April 10 triggers a 10% penalty on the second installment plus a $10 cost. If both installments stay unpaid by June 30, the account goes to tax-defaulted status with a 1.5% per month redemption fee added to the balance. Taxes left unpaid long enough can end in a tax sale, though California requires five years of default before a sale.
How does Prop 19 affect inheriting property in LA County?
Since February 16, 2021, a child inheriting a parent's home can keep the parent's low assessed value only if they move in as their primary residence within one year. The exclusion applies only to the first $1,000,000 of market value above the parent's enrolled assessed value. Investment properties, rentals, and commercial properties inherited from parents are now fully reassessed at current market value.
Is Jackson County property tax the same as LA County?
No. Jackson County, Missouri (which includes Kansas City) operates under Missouri state law with market-value reassessments every two years and a personal property tax on vehicles and business equipment. LA County operates under California's Prop 13 system with purchase-price-based assessed values and a 2% annual cap. The two systems share no procedures, deadlines, or rules.
How long does an LA County property tax appeal take?
Given the volume of appeals filed, most cases take 12 to 24 months to reach a hearing before the Assessment Appeals Board. Simple cases with clear comparable sales data sometimes settle faster through the Assessor's informal review before a formal hearing is scheduled. During the wait, you keep paying the assessed amount; if you win, the county refunds the overpayment with interest.
What is a supplemental property tax bill in LA County?
A supplemental bill is issued when a change in ownership or new construction happens mid-year and the Assessor reassesses the property. The supplemental bill covers the difference between the prior assessed value and the new one, prorated for the portion of the year remaining. You have 60 days from the date of the supplemental assessment notice to file an appeal if you believe the new value is too high.
Do seniors get a property tax break in LA County?
California's Prop 19 (effective April 1, 2021) lets homeowners 55 or older transfer their base-year assessed value to a replacement primary residence anywhere in California, up to three times in their lifetime. This replaces the old Prop 60/90 rules. There is no separate LA County senior exemption that reduces your bill, but the base-year transfer can preserve a much lower tax base when downsizing or relocating.
Can I get a refund if I win my LA County assessment appeal?
Yes. If the Assessment Appeals Board reduces your assessed value, the Auditor-Controller recalculates your bill. Any overpayment you already made is refunded with interest at the statutory rate (currently set by California law at the Pooled Money Investment Account rate). Refunds can take several months to process after the board's decision is entered. Keep records of all payments made during the appeal period.
What is the difference between the LA County Assessor and the Assessment Appeals Board?
The Assessor is an elected official whose office assigns assessed values to all parcels. The Assessment Appeals Board is a separate quasi-judicial body, appointed by the Board of Supervisors, that hears challenges to the Assessor's valuations. You cannot appeal to the Assessor to reverse the Assessor; the AAB is the independent body with authority to order value reductions over the Assessor's objection.
How does LA County property tax compare to NYC property tax?
LA County uses California's Prop 13 system: purchase price as the base, 2% annual cap, appeals to an independent board. New York City uses a class-based system where residential and commercial properties are taxed differently, with assessment ratios and fractional values that make direct rate comparisons misleading. Both are complex, but Prop 13's purchase-price anchor creates much larger gaps between neighbors in LA. See nyc property tax for the NYC details.
Sources
- California State Board of Equalization, Proposition 13 Overview: Prop 13 caps the base property tax rate at 1% of assessed value and limits annual assessment increases to 2% per year.
- California Revenue and Taxation Code, Section 60 (Change in Ownership): R&TC Section 60 defines change in ownership and Section 51 establishes purchase price as the base-year value for newly acquired property.
- California State Board of Equalization, Assessment Practices Survey and Prop 8 Guidance: BOE assessment practices surveys evaluate county uniformity ratios; BOE also publishes guidance on Prop 8 temporary decline-in-value reductions and Prop 19 exclusion mechanics.
- LA County Treasurer and Tax Collector, Property Tax Portal: First installment due November 1, delinquent after December 10; second installment due February 1, delinquent after April 10; delinquency penalties are 10% per installment.
- LA County Assessor, Exemptions Page: The California Homeowners' Exemption reduces assessed value by $7,000; the Disabled Veterans' Exemption can reduce it by $100,000 to $150,000 depending on disability rating and income.
- California State Board of Equalization, Proposition 19 Parent-Child Transfer Exclusion: Prop 19 (effective Feb 16, 2021) limits the parent-child base-year value exclusion to a primary residence the child occupies within one year, capped at $1,000,000 of taxable value above the parent's assessed value.
- California State Board of Equalization, Prop 19 Base Year Value Transfer for Seniors (55+): Prop 19 (effective April 1, 2021) allows homeowners 55 or older to transfer their base-year assessed value to a replacement primary residence anywhere in California, up to three times.
- LA County Assessment Appeals Board, Filing Information: The annual appeal window for LA County runs July 2 through November 30; supplemental assessment appeals must be filed within 60 days of the notice date; an independent appraisal shifts the burden of proof to the Assessor.
- Missouri State Tax Commission, Personal Property Assessment: Missouri levies annual personal property tax on vehicles, equipment, and certain goods under Missouri Revised Statutes Chapter 137, administered at the county level including Jackson County.
- LA County Assessor, Property Search Portal: The Assessor's portal allows public lookup of enrolled assessed values, base-year values, and applied exemptions by APN or address.
- California Revenue and Taxation Code, Section 4831 (Assessment Correction): R&TC Section 4831 allows correction of assessment errors due to clerical mistake or misrepresentation at any time within four years of the date the tax became a lien.