Rate Breakdown

Property taxes in Los Angeles County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Los Angeles County

Los Angeles County calculates property tax based on the assessed value of each parcel of real‑estate. The California Constitution mandates that the “base” assessment be no more than 1 % of the property's market value at the time of purchase or, for existing owners, the previous year’s assessed value plus a maximum of 2 % annual inflation adjustment (the “Prop 13” limitation). The County Assessor’s Office determines this value each year by reviewing sales data, building permits, and any new improvements.

Once the assessed value is set, the tax amount is derived by applying the applicable millage rate(s). A “mill” equals one‑tenth of one percent (0.001). In Los Angeles County the base rate is 1 % (or 10 mills), which funds schools, city services, and county operations. Additional “special” districts—such as community‑college, transportation, or flood‑control districts—add their own millage rates, which can vary from parcel to parcel. The total combined rate for most properties in the county hovers between 1.10 % and 1.25 % of assessed value (11‑12.5 mills).

Available Exemptions

California offers several property‑tax exemptions that can reduce the assessed value before the millage rate is applied. Eligibility is determined by the County Assessor and must be claimed through the proper forms.

• Homestead (Owner‑Occupied) Exemption: Reduces the taxable value by $7,000 for owner‑occupied single‑family homes, condos, and manufactured homes.
• Senior Citizen Exemption: Provides an additional $7,000 reduction for owners age 62 or older who meet income limits (generally $45,000 household income). This can be combined with the homestead exemption.
• Disability Exemption: Residents with a qualifying physical or mental disability can claim a $7,000 reduction, also stackable with other exemptions.
• Veteran Exemptions:
  • Veterans with a service‑connected disability receive a $7,000 exemption.
  • Surviving spouses of veterans killed in action are eligible for a $28,000 exemption.

All exemptions must be filed on the “Claim for Property Tax Exemption” (BOE‑565) form by the February 15 deadline following the tax year. Failure to file on time may result in loss of the exemption for that year.

Payment Schedule & Deadlines

Los Angeles County issues two property‑tax installments each fiscal year. The first installment is due on **November 1** and becomes delinquent after **December 10**. The second installment is due on **February 1** and is delinquent after **April 10**. Payments can be made online, by mail, at the County Treasurer‑Tax Collector’s office, or through most major banks.

• Full‑Year Payment: Some lenders offer a “single‑payment” option that covers both installments at once, typically due by November 1.
• Installment Options: Homeowners may pay each installment separately, but must meet the respective deadlines to avoid penalties.
• Late‑Payment Consequences: After the delinquency date, a 10 % penalty plus interest is added to the overdue amount. Continued non‑payment can result in a tax lien, foreclosure, and loss of the property.

Appealing Your Assessment

If you believe your assessed value is inaccurate, you have the right to appeal to the Los Angeles County Assessment Appeals Board (AAB). The process is:

1. Request a Review: Submit a written “Notice of Protest” to the County Assessor by **July 2** (or the 30th day after receipt of the notice of assessment, whichever is later).
2. Gather Evidence: Compile recent comparable sales, independent appraisals, and any documentation of property damage or improvements.
3. Submit Supporting Documents: Attach all evidence to the Notice of Protest and send it via certified mail or in person.
4. AAB Hearing: If the Assessor does not adjust the value, the case is scheduled for a hearing before the AAB, usually within 30 days of the protest filing.
5. Decision & Further Appeal: The AAB issues a written decision. If you disagree, you may take the case to the Superior Court of California, County of Los Angeles, within 30 days of the AAB’s ruling.

Timeliness and thorough documentation are crucial; missed deadlines generally forfeit the right to contest the assessment for that tax year.