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 levies property tax based on the assessed value of each parcel of real‑estate. The assessment process begins with the County Assessor’s Office determining the market value of a property at the time of a change in ownership or new construction. That market value is then adjusted under Proposition 13 (1978) to a maximum increase of 2 % per year, creating the “base value” that is used for tax calculations.

The basic tax rate is set at 1 % of the assessed (base) value. In addition, voters approve supplemental levies for schools, streets, parks, public safety districts, and other local services. These supplemental levies are expressed as “millage rates,” where one mill equals $1 of tax per $1,000 of assessed value. In Los Angeles County the combined millage typically ranges from 10 to 12 mills (≈1.0 %–1.2 % of the assessed value), though exact rates vary by city and special district.

Available Exemptions

California law provides several property‑tax exemptions that can reduce the taxable portion of your assessed value. Eligibility is determined by the County Assessor’s Office.

• Homestead (Proposition 13) exemption: Limits the increase in assessed value to no more than 2 % per year, regardless of market appreciation.
• Senior Citizen exemption: Residents age 65 or older may qualify for a reduced taxable value if they meet income and residency requirements.
• Disability exemption: Persons with a qualifying disability can receive a similar reduction as senior citizens, subject to the same income and residency tests.
• Veteran exemption: Disabled veterans (or surviving spouses) may claim an exemption of up to $7,500 of assessed value for a primary residence, with larger amounts available for those with severe service‑related disabilities.

All exemptions must be applied for annually, and supporting documentation (proof of age, disability, military service, or income) must be submitted to the Assessor’s Office before the filing deadline.

Payment Schedule & Deadlines

Los Angeles County collects property tax in two installments. Missing a deadline can trigger penalties and interest.

• First installment: Due November 1; must be paid by December 10. Late payments accrue a 10 % penalty plus interest.
• Second installment: Due February 1; must be paid by April 10. The same 10 % penalty and interest apply after the due date.
• Payment options: Taxes can be paid online via the County’s e‑Payment portal, by mail with a check or money order, or in person at any Treasurer‑Tax Collector office. Most banks also accept automated clearing‑house (ACH) transfers.

For property owners who experience financial hardship, the County offers an installment plan that spreads the total liability over 12 monthly payments, though interest continues to accrue on the unpaid balance.

Appealing Your Assessment

If you believe your property has been over‑assessed, you have the right to challenge the valuation.

• Informal review: Contact the Assessor’s Office within 30 days of receiving your assessment notice. An informal review may resolve discrepancies without a formal hearing.
• Formal appeal: File a petition with the Los Angeles County Assessment Appeals Board (AAB) within 60 days of the assessment notice. The petition must include a copy of the assessment notice, a statement of the claim, and any supporting evidence (e.g., recent sales comps, appraisals, photographs).
• Hearing process: The AAB will schedule a hearing where you can present your case. Both the homeowner and the Assessor’s Office may submit witnesses and documents.
• Decision & next steps: The Board issues a written decision, which can affirm, reduce, or increase the assessment. If unsatisfied, you may further appeal to the Superior Court of California, County of Los Angeles, within 30 days of the Board’s decision.

Preparing a clear, well‑documented appeal package greatly improves the likelihood of a favorable outcome. The County’s website provides templates and detailed instructions to help you navigate the process.