LA City Property Tax Guide: Pay, Search, Due Dates & Exemptions
If your property is inside the City of Los Angeles, your regular secured property tax bill is still paid through Los Angeles County. The County Assessor values the property, the Treasurer and Tax Collector collects the bill, and the Assessment Appeals Board handles formal value disputes.
Use this guide to search by AIN, pay your LA property tax bill, understand December 10 and April 10 delinquency dates, check exemptions, review supplemental bills, appeal value, handle penalties, and avoid confusing LA City business or transfer taxes with County property tax.
Quick Answer: Is LA City Property Tax Paid to the City?
No. For most homeowners and real property owners in the City of Los Angeles, the regular secured property tax bill is handled by Los Angeles County, not the City of Los Angeles Office of Finance.
Use Los Angeles County Treasurer and Tax Collector for bills, payments, receipts, delinquency, refunds and penalty questions. Use the Los Angeles County Assessor for assessed value, ownership, exemptions, parcel details, supplemental assessment and property-data questions.
Fast Route: What Should You Do First?
This table helps LA City property owners avoid the wrong office. Many users search “LA City property tax,” but the main tax bill route is county-level.
| Your Problem | Start Here | Why | Next Step |
|---|---|---|---|
| I need to pay my LA property tax bill | LA County Treasurer and Tax Collector | The county collects secured property tax bills. | Search the bill, confirm AIN and pay by the installment date. |
| I need to search property value or owner record | LA County Assessor Portal | The Assessor maintains parcel, value, ownership and exemption data. | Search by AIN or address and review roll details. |
| I need an exemption | LA County Assessor | Homeowners, disabled veterans and other exemptions are assessment-office items. | Apply or check status through official Assessor forms. |
| I disagree with assessed value | Assessor / Assessment Appeals Board | Value disputes are not fixed in the payment portal. | Use decline-in-value review or file a formal appeal before the deadline. |
| I received a supplemental bill | Assessor and Property Tax Portal | Supplemental bills usually follow ownership change or new construction. | Check transfer/new construction date and supplemental bill year. |
| I owe LA City business tax or Measure ULA transfer tax | City of Los Angeles Office of Finance | City business and transfer-tax issues are different from regular county property tax bills. | Use City Office of Finance only for those city-specific tax issues. |
LA City Property Tax Due Dates
Los Angeles County secured property taxes are billed on a fiscal tax year that runs July 1 through June 30. The annual secured bill is mailed by November 1 and is payable in two installments.
The first installment is due November 1 and becomes delinquent after December 10. The second installment is due February 1 and becomes delinquent after April 10. If a delinquency date falls on a weekend or county holiday, the deadline moves to the next business day.
| Date | What It Means | What to Do |
|---|---|---|
| July 1 | Start of the Los Angeles County fiscal tax year. | Check assessed value, exemptions and ownership before the bill season. |
| By November 1 | Annual secured property tax bills are mailed. | Search online if you do not receive a bill. |
| November 1 | First installment is due. | Pay early if using mail, escrow coordination or bank bill pay. |
| December 10 | First installment becomes delinquent after this date. | Payment must be received or USPS-postmarked by the deadline to avoid penalty. |
| February 1 | Second installment is due. | Check the remaining amount if the first installment was paid separately. |
| April 10 | Second installment becomes delinquent after this date. | Pay by close of business, accepted postmark, or online deadline. |
| July 2–November 30 | Regular assessment appeal filing window for real and personal property. | File assessment appeal before the deadline if value is wrong. |
Important: The tax bill due date and the assessment appeal deadline are different. Paying the bill does not automatically appeal the assessed value, and filing an appeal does not automatically stop payment deadlines.
LA City vs LA County: Which Office Handles What?
City of Los Angeles property owners may see city-related charges, transfer-tax issues, business taxes, or special assessments, but the normal secured property tax bill is collected through Los Angeles County.
The City of Los Angeles Office of Finance is mainly relevant for city taxes such as business tax, tax registration, certain permits and real property transfer tax topics such as Measure ULA. Do not use the City Office of Finance to pay a regular secured property tax bill.
| Office | Use It For | Do Not Use It For |
|---|---|---|
| LA County Treasurer and Tax Collector | Property tax bills, payments, receipts, delinquency, payment options and penalty cancellation. | Changing assessed value or parcel characteristics. |
| LA County Assessor | AIN, assessed value, exemptions, ownership, property details, supplemental assessment and decline-in-value review. | Accepting property tax payments. |
| Assessment Appeals Board | Formal assessment appeals and hearings. | Routine payment questions or duplicate bill requests. |
| City of Los Angeles Office of Finance | City business tax, tax registration, city tax permits and transfer-tax topics. | Regular secured property tax bill payment. |
How to Search LA City Property Tax Bills
To search a Los Angeles property tax bill, use the Los Angeles County property tax portal or Treasurer and Tax Collector payment tools. The most reliable identifier is the Assessor’s Identification Number, usually called AIN.
The AIN is a 10-digit number assigned by the Assessor to each real property parcel in Los Angeles County. It appears on tax bills, Assessor records, and many escrow or closing documents.
- Open the Los Angeles County Property Tax Portal.
- Search by AIN if you have it.
- Use address search only if you do not know the AIN.
- Confirm owner, property address, tax year, sequence and installment status.
- Check whether the bill is annual secured, supplemental secured, adjusted, escaped or unsecured.
| Search Need | Best Tool | What to Check |
|---|---|---|
| Pay current annual secured bill | LA County Property Tax Portal | AIN, year, sequence, installment and total due. |
| Check parcel value and owner record | LA County Assessor Portal | Assessed value, land value, improvement value, exemption, roll year and ownership. |
| Find property on map | Assessor map or portal | AIN, tax rate area, legal description and parcel location. |
| New buyer missing bill | Property Tax Portal plus Assessor Portal | Current owner, supplemental bill status and transfer date. |
How to Pay LA City Property Tax
For property in the City of Los Angeles, pay the regular secured property tax bill through Los Angeles County Treasurer and Tax Collector. Online eCheck is available at no cost when you use the required account information and PIN from the annual bill. Card payments have service fees.
You may pay one installment or both installments together. If paying by mail, include the correct payment stub and mail to the correct Los Angeles County Tax Collector address. Payments sent to the wrong office can become late.
| Payment Method | Best Use | Official Detail | Watch Out For |
|---|---|---|---|
| Online eCheck | No-fee online payment when you have bill details. | No cost for electronic check; PIN is printed on the annual bill. | Bank account must be ACH-enabled. |
| Online credit/debit card | Fast card payment. | Service fee applies; online card transaction limits apply. | Fees are added by processor and can be significant. |
| Phone card payment | Payment by phone when you have bill information. | Call 1-888-473-0835 with AIN, year and sequence. | Card service fee applies. |
| Check, money order or cashier’s check mailed early. | Use bill stub and official mailing address. | USPS postmark rules matter; private meter dates may not count. | |
| In person | Owners needing office help or same-day receipt confirmation. | Main office is 225 North Hill Street, First Floor Lobby, Los Angeles, CA 90012. | Check county hours and holiday closures first. |
| Monthly service provider | Owners who want a third-party monthly automation option. | LA County links to Easy Smart Pay as an independent provider. | Read third-party fees and terms before enrolling. |
- Search the bill before paying.
- Confirm AIN, property address, tax year and sequence number.
- Choose the correct installment or both installments.
- Review penalties, costs and prior balances before submitting.
- Save payment confirmation and check that the account updates.
What Appears on a Los Angeles Property Tax Bill?
The annual secured property tax bill can include more than the base 1% general levy. Los Angeles County states that the bill includes the General Tax Levy, Voted Indebtedness and Direct Assessments.
Direct assessments may come from cities, school districts, special districts or other agencies. For a parcel inside the City of Los Angeles, some city or district charges may appear on the county bill even though the bill is collected by the County Tax Collector.
| Bill Area | What It Means | What to Check |
|---|---|---|
| AIN | Assessor’s Identification Number for the property. | Confirm it before paying or appealing. |
| Year and sequence | Bill period and payment identifier. | Needed for online, phone and some mailed payments. |
| General Tax Levy | Base property tax levy tied to assessed value. | Compare with assessed value and exemptions. |
| Voted Indebtedness | Voter-approved debt charges. | May vary by tax rate area. |
| Direct Assessments | Charges from local agencies or districts. | These are not usually changed by lowering assessed value. |
| Penalties and costs | Added after delinquency dates. | Balance can change after December 10 or April 10. |
LA County Assessor Records: Value, Owner, AIN and Exemptions
The Los Angeles County Assessor does not collect the property tax payment. The Assessor determines taxable value, keeps parcel data, reviews some exemptions, handles decline-in-value requests, and processes changes triggered by ownership transfer or new construction.
Use the Assessor Portal when you need to review assessed value, current roll, roll preparation status, ownership history, parcel details, tax rate area, exemption status or property characteristics.
- Open the Los Angeles County Assessor Portal.
- Search by AIN or property address.
- Review land value, improvement value, exemption and roll year.
- Check ownership, transfer dates and property characteristics.
- Use Assessor forms if exemption or data correction is needed.
LA City Property Tax Exemptions and Savings
Property tax exemptions are handled through the Los Angeles County Assessor. The most common homeowner benefit is the Homeowners’ Exemption, which reduces taxable value by $7,000 for a qualifying principal residence.
Other programs may help disabled veterans, qualifying veterans, certain nonprofit or religious organizations, and owners affected by disaster or misfortune. Eligibility rules, forms and deadlines differ by program.
| Benefit or Relief | Who It May Help | What to Check | Official Route |
|---|---|---|---|
| Homeowners’ Exemption | Owners who occupy the home as a principal residence. | $7,000 taxable value reduction, filing status and ownership/residency. | Homeowners’ Exemption |
| Disabled Veterans’ Exemption | Eligible disabled veterans or qualifying surviving spouses. | Disability, ownership, residency and documentation rules. | Disabled Veterans’ Exemption |
| Veterans’ Exemption | Certain eligible veterans. | Compare with Homeowners’ Exemption because the homeowners benefit may provide greater savings. | Veterans’ Exemption |
| Decline-in-Value Review | Owners whose current market value may be lower than assessed value. | RP-87 form, comparable sales and annual review timing. | Decline-in-Value |
| Disaster Relief | Property damaged by fire, flood or other misfortune/calamity. | At least $10,000 damage and ADS-820 claim timing. | Disaster Relief |
| Proposition 19 Transfer | Eligible homeowners transferring a base-year value. | Age, disability, disaster, replacement property and filing rules. | Proposition 19 |
- Open the Assessor Portal and search the property.
- Review the exemption line on the roll detail.
- Confirm whether the home is your principal residence if claiming the homeowners benefit.
- Use the correct Assessor exemption page or form.
- Keep proof of ownership, residence, disability, veteran status or disaster damage if required.
New LA City Homeowner Checklist
New buyers often receive more than one tax bill. The annual secured bill may be based partly on the prior assessed value, while supplemental bills can appear after the Assessor processes the change in ownership or new construction.
Do not assume escrow paid everything. Check your closing statement, mortgage escrow setup, annual bill, supplemental bill and Assessor transfer date.
Find the property by AIN and confirm current owner, address and roll year.
Review whether the lender or escrow company paid any installment at closing.
Supplemental secured bills can arrive after ownership transfer or new construction.
Apply for Homeowners’ Exemption if the home is your principal residence.
Supplemental Property Tax Bills in Los Angeles
A supplemental property tax bill is different from the annual secured bill. It is triggered by a change in ownership or completion of new construction that changes assessed value.
Los Angeles County explains that a change in ownership or new construction between January 1 and May 31 can result in two supplemental assessments and two supplemental bills. A transfer or new construction date is used as the basis for the change.
| Supplemental Situation | What It Means | What to Do |
|---|---|---|
| You bought a property | The Assessor may reassess to purchase price or market value under California rules. | Use the supplemental estimator and watch for separate bills. |
| You completed new construction | New construction value may be added to the roll. | Review permit, completion and valuation details. |
| Supplemental refund | If reassessment decreases value for a period, a refund may result. | Check the property tax portal and Auditor-Controller/Assessor information. |
| Wrong transfer date or value | Bill may be based on incorrect data. | Contact Assessor and appeal within the required supplemental appeal period if needed. |
- Open the Assessor supplemental tax estimator.
- Enter AIN and transfer or new construction details.
- Compare estimate with actual supplemental bill.
- Check the supplemental notice mailing date.
- Appeal within 60 days if the supplemental assessment is wrong.
How to Appeal LA City Property Tax Assessment
Property tax appeals for LA City parcels go through Los Angeles County assessment appeal routes, not the City of Los Angeles Office of Finance. The Assessment Appeals Board hears disputes between property owners and the County Assessor.
For regular assessments, the filing period is July 2 through November 30. For supplemental, roll change, adjusted or escape assessments, the filing period is generally within 60 days of the mailing date or postmark date of the notice or tax bill, whichever is later.
| Appeal Route | Best For | Deadline Warning | Evidence to Prepare |
|---|---|---|---|
| Assessor decline-in-value review | Market value appears lower than assessed value for the lien date. | Use Assessor RP-87 timing and annual review rules. | Comparable sales, listing data, appraisals and condition proof. |
| Regular AAB appeal | Formal appeal of regular roll assessment. | July 2 through November 30. | Comparable sales, appraisal, repairs, property facts and value opinion. |
| Supplemental appeal | Ownership change or new construction assessment dispute. | Usually within 60 days of notice or tax bill mailing/postmark date. | Closing statement, transfer documents, construction cost, permits and appraisal. |
| Disaster reassessment | Property damaged by fire, flood or other calamity. | M&C claim deadline is generally within 12 months of damage. | Photos, insurance report, repair estimate and damage date. |
- Search the Assessor record and tax bill.
- Identify whether the issue is value, exemption, tax class, property data, supplemental assessment or disaster damage.
- Gather documents before filing.
- Use the Assessor route for review/correction when appropriate.
- Use the Assessment Appeals Board for formal appeals by the deadline.
Evidence Checklist for a Los Angeles Property Tax Appeal
A strong appeal is not just “my taxes are too high.” It explains why the assessed value, property facts, exemption status or supplemental assessment is wrong.
| Evidence Type | Best For | How to Use It |
|---|---|---|
| Comparable sales | Decline-in-value or regular assessment appeal. | Use similar properties, relevant location, size, condition and sale date. |
| Recent purchase documents | New-owner supplemental value dispute. | Use closing statement, purchase contract and appraisal. |
| Condition photos | Damage, deferred maintenance or value reduction. | Date photos and explain value impact. |
| Repair estimates | Roof, foundation, fire, flood, plumbing or structural issues. | Attach contractor estimates, insurance reports or paid invoices. |
| Permit and building records | Wrong square footage, unit count or new construction data. | Show what was built, removed, permitted or not completed. |
| Exemption documents | Homeowners, disabled veterans, nonprofit, religious or other exemption questions. | Show ownership, residence, disability, veteran status or organizational qualification. |
Late Property Tax, Penalties and Penalty Cancellation
If an installment is not paid timely, Los Angeles County adds a 10% penalty. The second installment is also subject to an additional cost after delinquency. If taxes remain unpaid, additional fees and monthly penalties can apply later.
Penalty cancellation is limited. The Treasurer and Tax Collector has a penalty cancellation request process, but you need a qualifying reason and supporting documents. Not receiving a bill is usually not enough by itself.
| Late Issue | What Happens | What to Do |
|---|---|---|
| First installment late | 10% penalty is added after December 10 if not timely paid. | Pay updated amount and save proof. |
| Second installment late | 10% penalty plus cost is added after April 10 if not timely paid. | Check current balance before sending payment. |
| Mail postmark problem | Wrong or late postmark can make payment delinquent. | Use USPS postmark rules or pay online before deadline. |
| Bank bill-pay delay | Bank processing delay can cause late receipt. | Schedule early and confirm TTC received payment. |
| Cannot pay full amount | Partial payment may reduce outstanding balance but unpaid amount can still accrue charges. | Pay as much as possible before delinquency and ask about options. |
- Search the property tax account for the current balance.
- Confirm which installment is late.
- Review penalties, costs and redemption charges if shown.
- Pay through official county methods.
- If you believe a penalty should be canceled, use the official penalty cancellation process.
Mortgage Escrow, Sold Property and Refund Questions
If your lender pays property taxes from escrow, verify the payment. A lender delay, wrong AIN, missing supplemental bill or closing adjustment can cause problems.
If you sold or bought property, check the closing statement. It may show whether escrow or the lender paid an installment. The new owner may still receive supplemental bills after the transfer is processed.
Confirm your lender has the right AIN, installment amount and due date.
Watch for annual secured and supplemental bills after closing.
Review closing statement before assuming seller or buyer paid the tax.
Use official county channels if both you and escrow paid the same bill.
Disaster, Fire or Calamity Property Tax Relief
Los Angeles County has disaster relief routes when eligible property is damaged or destroyed by misfortune or calamity such as fire, flood or other disaster. The Assessor’s disaster relief page is the correct starting point for reassessment relief.
County guidance says the damage generally must be at least $10,000 and the owner must file Form ADS-820 within 12 months of the damage date. Keep photos, insurance documents, repair estimates and official disaster records.
- Document the damage date and property condition.
- Take photos and gather insurance or contractor reports.
- Open the Assessor disaster relief page.
- Submit Form ADS-820 or the official online disaster relief contact route.
- Keep copies and check whether tax bill adjustments or refunds may follow.
LA City Transfer Tax and Measure ULA: Do Not Confuse This With Annual Property Tax
The City of Los Angeles Office of Finance has city tax responsibilities, including real property transfer tax and Measure ULA topics for certain high-value transfers. This is separate from the annual secured property tax bill collected by Los Angeles County.
If you are buying or selling property in the City of Los Angeles, review transfer-tax issues with escrow, title, legal or tax professionals. If you are just trying to pay the annual property tax bill, use Los Angeles County.
| Tax or Charge | Who Handles It | When It Matters |
|---|---|---|
| Annual secured property tax | Los Angeles County TTC | Normal yearly property tax bill and installments. |
| Supplemental property tax | LA County Assessor / TTC | Change in ownership or new construction. |
| Real property transfer tax | City and county recording/tax rules | When property ownership transfers. |
| Measure ULA | City of Los Angeles Office of Finance | Certain high-value real property transfers inside the City of Los Angeles. |
| Business tax | City of Los Angeles Office of Finance | Business activity inside the City of Los Angeles. |
LA Property Tax Office Contact Details
Use the correct office before calling. Property tax payment, property value, assessment appeal and city transfer-tax issues are handled by different agencies.
| Office | Use For | Contact / Location |
|---|---|---|
| Los Angeles County Treasurer and Tax Collector | Annual secured property tax bills, payment options, receipts, delinquent taxes and penalty cancellation. | 225 North Hill Street, First Floor Lobby, Los Angeles, CA 90012. In-person hours generally 8:00 a.m.–5:00 p.m., Monday–Friday, excluding county holidays. |
| Los Angeles County Assessor | AIN, assessed value, ownership, exemptions, supplemental assessments and property data. | Use Assessor Portal and assessor.lacounty.gov official contact tools. |
| LA County Assessment Appeals Board | Formal assessment appeals and hearing information. | Use lacaab.lacounty.gov for applications, rules and deadlines. |
| City of Los Angeles Office of Finance | City business tax, city tax registration and Measure ULA/transfer-tax topics. | Use finance.lacity.gov for city tax programs. |
Common LA City Property Tax Mistakes to Avoid
Regular secured property tax bills are paid to Los Angeles County, not the City Office of Finance.
Search online if the annual bill does not arrive. Missing mail does not automatically stop penalties.
Payments mailed to an Assessor office or wrong address can be late and penalized.
New buyers may receive supplemental bills after closing. These are separate from the annual bill.
Regular assessment appeals run July 2 to November 30. Supplemental appeals have shorter notice-based timing.
Verify lender payments using the property tax portal and closing documents.
Related Property Tax Guides on This Site
These internal guides help you understand property tax bills, assessments, exemptions and payment issues before using official Los Angeles County systems.
Official LA City Property Tax Links
Use these official links when you are ready to search, pay, check assessed value, apply for exemptions, appeal, review supplemental bills or verify city-specific tax topics.
LA City Property Tax FAQs
Who collects LA City property tax?
For regular secured property tax on property inside the City of Los Angeles, Los Angeles County Treasurer and Tax Collector collects the tax bill. The City of Los Angeles Office of Finance handles separate city tax programs such as business tax and some transfer-tax topics.
Where do I pay Los Angeles property tax?
Use the Los Angeles County Property Tax Portal or Los Angeles County Treasurer and Tax Collector payment options to pay secured property tax bills.
What is an AIN?
AIN means Assessor’s Identification Number. It is a 10-digit parcel number assigned by the Los Angeles County Assessor to real property.
When is the first LA County property tax installment due?
The first installment is due November 1 and becomes delinquent after December 10, unless the delinquency date is moved because of a weekend or county holiday.
When is the second LA County property tax installment due?
The second installment is due February 1 and becomes delinquent after April 10, unless the delinquency date is moved because of a weekend or county holiday.
When are annual secured tax bills mailed?
Los Angeles County says annual secured property tax bills are mailed by November 1 each fiscal tax year.
Can I pay both installments together?
Yes. Los Angeles County allows payment of one installment or both installments together. Include both payment stubs if paying both by mail.
Is online eCheck free?
Los Angeles County says electronic check payments have no cost to the taxpayer when using the official payment route and required account information.
Are credit card payments free?
No. Credit and debit card payments include service fees charged by the payment processor. Review the current official payment page before paying.
Can I pay LA property tax by phone?
Yes. Los Angeles County accepts credit or debit card payments by phone at 1-888-473-0835. You need the AIN, year and sequence from the tax bill.
What if I did not receive my tax bill?
Search the bill online through the Los Angeles County Property Tax Portal. Not receiving a bill does not automatically remove payment responsibility or penalties.
What is the Homeowners’ Exemption?
The Homeowners’ Exemption is a California property tax benefit administered by the Los Angeles County Assessor that gives qualifying principal-residence homeowners a $7,000 reduction from taxable value.
How do I apply for the Homeowners’ Exemption?
Use the Los Angeles County Assessor Homeowners’ Exemption application route. You must own and occupy the home as your principal residence to qualify.
What if my assessed value is too high?
Review the Assessor record, gather value evidence, consider a Decline-in-Value Review Application, or file a formal assessment appeal with the Assessment Appeals Board by the deadline.
When is the regular assessment appeal filing window?
Los Angeles County Assessment Appeals Board lists the regular filing period as July 2 through November 30 for real and personal property assessments.
What is a supplemental property tax bill?
A supplemental bill is triggered by change in ownership or completion of new construction. It is separate from the annual secured property tax bill.
Why did I receive two supplemental bills?
Los Angeles County explains that a change in ownership or new construction between January 1 and May 31 can result in two supplemental assessments and two supplemental bills.
What if I pay late?
A 10% penalty is added after the delinquency date. The second installment is also subject to an added cost, and additional charges can apply later if taxes remain unpaid.
Can I request penalty cancellation?
Los Angeles County has a penalty cancellation request process. Approval is not automatic and requires a qualifying reason with supporting documentation.
Where is the Los Angeles County property tax office?
The Treasurer and Tax Collector accepts in-person payments at 225 North Hill Street, First Floor Lobby, Los Angeles, CA 90012, during posted county business hours.
Does the City of Los Angeles Office of Finance handle my annual property tax bill?
No. The City Office of Finance handles city tax programs such as business tax and transfer-tax topics. Regular annual secured property tax bills are handled by Los Angeles County.
What is Measure ULA?
Measure ULA is a City of Los Angeles transfer-tax topic for certain high-value real property transfers. It is not the same as the annual secured property tax bill.
Is CountyPropertyTaxes.us the official Los Angeles tax office?
No. This is an independent informational guide. Use official Los Angeles County, Assessor, Assessment Appeals Board and City of Los Angeles Office of Finance sources for final account-specific actions.
Bottom Line
For LA City property tax, use Los Angeles County first: search by AIN, pay through the Treasurer and Tax Collector, check value and exemptions with the Assessor, appeal through the Assessment Appeals Board, and use the City of Los Angeles Office of Finance only for separate city tax topics like business tax or Measure ULA.
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