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Property Tax FAQs
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There are several county departments that are involved in the property tax process. The three major departments are:

  1. The Office of the Assessor determines the property or entity to be assessed, and transmits the assessed values to the County Auditor-Controller.
  2. The Auditor-Controller computes/calculates the amount of taxes due. The Auditor-Controller, Tax Division also apportions and distributes to the various entities the property tax monies collected by the Treasurer & Tax Collector.
  3. The Treasurer & Tax Collector mails the tax bill and collects the amount due that was computed by the Auditor-Controller, Tax Division.

There are four telephone numbers available to connect you to the County Property Tax Information Line:

(888) 807-2111
(213) 974-2111
(213) 974-3211
(213) 974-8368

After calling any of the above numbers:

To get access to the Treasurer & Tax Collector’s Office, press 1 then 2.
To get access to the Office of the Assessor, press 1 then 3.
To get access to the Auditor-Controller’s Property Tax Services Division, press 1 then 4.
To get information about Assessment Appeals Board, press 1 then 5.

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You can contact us by any of the following:

Telephone: (213) 974-8368 from 8:00 AM to 4:30 PM.
Facsimile: (213) 617-0592
E-mail at: propertytax@auditor.lacounty.gov

Or in person at:
Kenneth Hahn Hall of Administration
500 West Temple Street, Room 153
Los Angeles, California.

The counter is open from 8:00 AM to 5:00 PM.

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Direct assessments such as weed removal, landscape, flood control, refuse, sewer, sidewalk repair, and lighting assessments are examples of direct assessments. Direct Assessments are shown separately on the secured tax bill and are added to ad valorem taxes for total taxes billed. The Auditor-Controller acts as an agent for each agency by placing the direct assessment on the tax bill and distributing the tax collected to the agency. For information regarding the direct assessment calculation, contact the agency or city responsible for the assessment.

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Yes, the taxing agency that levies the assessment can answer that question. The taxing agency informs the County of the amount to apply to the tax bill. The agency is responsible to notify the County if corrections are needed. The County then collects the taxes and distributes the revenue to the agency. The telephone number for each direct assessment agency is located on the original tax bill next to the assessment. The telephone numbers can also be viewed on the Auditor-Controller Direct Assessment Contact List.

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Several actions by the Auditor-Controller, Assessor, Assessment Appeals Board and Treasurer and Tax Collector’s Office may result in refunds.

  • Approved Exemptions or Assessed Value Changes: If the Assessor’s Office grants an exemption or decreases the assessed values of a property, a refund may be issued. For more information about this type of refund, contact the Assessor’s office by email at helpdesk@assessor.lacounty.gov or the Auditor-Controller’s Office at propertytax@auditor.lacounty.gov. You may also contact any of the Assessor’s Office (213) 974-3211.
  • Assessment Appeals Decisions: If the decision of an Assessment Appeal Board reduces your assessed value or reverses a reassessment of your property, a refund may result. For more information about this type of refund, contact the Assessor’s Office by email at helpdesk@assessor.lacounty.gov or the Auditor-Controller’s Office at propertytax@auditor.lacounty.gov. You may also contact any of the Assessor’s Office (213) 974-3211. If your assessment appeal for a reduced value is denied, call the Assessment Appeals Board at (213) 974-1471.
  • Excess Payments: If you pay the same bill twice or overpay taxes, a refund may result. These refunds are processed and issued by the Treasurer and Tax Collector’s Office. For more information about this type of refund, contact the Treasurer and Tax Collector’s Office by email at info@ttc.lacounty.gov or (213) 974-2111.

Reductions or Deletions of Direct Assessments: A refund may result from the reduction or deletion of a direct assessment. However, the Auditor-Controller does not process refunds resulting from reductions or deletions of direct assessments after the taxes have been paid. If you are entitled to a direct assessment refund, you must contact the taxing agency responsible for the assessment. The telephone numbers of the direct assessment taxing agencies are printed on your annual tax bill. For additional information, contact the Auditor-Controller’s office by email at propertytax@auditor.lacounty.gov or (213) 974-8368.

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No, we have no provisions or system support to do this.

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If you feel you are entitled to a refund of taxes and/or penalties, you are required to complete a Refund Claim Form You must pay your taxes or penalty prior to filing a claim.

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1915 Act Bond is issued by a district to build infrastructure such as sewer trunk line, utility line, roads, etc. The district then annually meets the legal requirements to place a special assessment tax on the secured property benefited by the Infrastructure to repay the bond. If the taxes are unpaid when due, the district may meet the legal requirements and take action to foreclose on the property in order to collect the 1915 Act direct assessment amount. The key contact for a 1915 Act assessment is the agency that had the assessment added to a tax bill.

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It is a direct assessment or bond for a community facility project approved by 2/3 votes of the electors. Electors are either registered voters (if 12 or more in the district) or landowners who are voter based on acreage. These types of bonds are normally issued for 30 years and will be billed as part of your property taxes. If you have any questions about a Mello Roos fee, please call the taxing agency. The telephone number is located on the tax bill. The taxing agency will be able to answer any questions regarding the debt, payment schedule and calculations.

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The 1% General County Tax (ad valorem) was established with passage of Proposition 13. The general levy of 1% is distributed among agencies in the County on a county-wide basis; and its distribution changes each year based on increases or decreases in assessed value.

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The ad valorem tax is the property tax that the County levies at a rate equal to one percent (1%) of the full cash value. In addition, the rate includes an amount equal to the amount needed to make payments for the interest and principal on general obligation bonds or other indebtedness approved by the voters.

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Yes, Proposition 13 allows for an increase up to 2% of the properties assessed value each year. In addition, the tax rate in your area can change as new bonds are added or decrease as bonds are paid off. Direct assessments can also cause an increase or decrease as they are added or removed.

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Secured: Net assessed value * tax rate + direct assessment(s)
The net assessed value is the value assessed by the Assessor's Office for land, improvements, personal property, fixtures etc., minus any exemptions. Questions regarding the computation of property tax should be directed to the Auditor-Controller, Property Tax Services Division. Please call between the hours of 8:00 AM and 4:30 PM at (213) 974-8368 or email propertytax@auditor.lacounty.gov.

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The annual tax bill identifies the following:

• The owner of record as of January 1.
• The property location and description.
• The assessed value of the property.
• The amount and type of exemption, if applicable.
• The amount of taxes due on the first and second installments, as well as the total taxes due.
• A breakdown of the types of taxes being collected, including the general tax levy (the constitution "1%" levy), locally voted special taxes, and city assessments. If your bill carries the legend "Defaulted Taxes" or "Power to Sell," this is an indication that there are prior-year delinquent taxes, which are not included in your bill. See information on delinquent property taxes.

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A secured property tax bill covers a fiscal year beginning July 1 and ending on June 30 of the following calendar year.

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State law requires the Assessor’s Office to reappraise property value upon a change in ownership or completion of new construction. The Assessor’s Office must issue a supplemental assessment that reflects the difference between the new base year value and the previous base year value.

The difference in values is multiplied by the tax rate applicable, and prorated by the number of months remaining in the fiscal year, ending June 30. Supplemental tax bills are mailed throughout the year.

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No. You are only taxed on the supplemental value for the portion of the current fiscal year remaining after you purchased the property or completed new construction. However, if the event was after to January 1, and before May 31, you will receive an additional supplemental tax bill for the next fiscal year.

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If the change in ownership occurs or new construction is completed after January 1st (lien date) but before May 31st, then there shall be two supplemental assessments. The first supplemental bill is for the fiscal year in which you purchased the property or completed new construction. The second supplemental bill is for the following fiscal year of the same occurrence.

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If the period covered by the supplemental bill you received does not cover the period during which you actually owned the property, you may submit a Transfer Taxes to the Unsecured Roll Request. If approved, the supplemental will be prorated between you and the other owner or fully billed to the other owner as appropriate.

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If you purchase and then sell property within a short period, the supplemental tax bill you receive should cover only those months during which you owned the property and the new owner should receive a separate supplemental tax bill. Because of the number of properties changing hands each year, there may be delays in placing new assessments on the tax roll. Be sure to check the dates used to prorate the bill to ensure the period covered is the period during which you actually owned the property.

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