Property Tax FAQs

 Layer-2

Frequently Asked Questions

There are several county departments involved in the property tax process. The three major departments are:
  • The Office of the Assessor: determines the property or entity to be assessed, and transmits the assessed values to the County Auditor-Controller.
  • 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.
  • 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, 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.

You can contact us by the following:
Telephone: (213) 974-8368 from 8:00 AM to 4:30 PM

Facsimile: (213) 617-0592
Email: propertytax@auditor.lacounty.gov

Or in person:
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.
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.
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.
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 locations at (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 locations at (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 call (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 call (213) 974-8368.

No, we have no provisions or system support to do this.
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.
You can submit a Request for Reissuance of Post Office Returned Refund to have a refund warrant be reissued.
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.
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.
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.
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.
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.
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
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.
A secured property tax bill covers a fiscal year beginning July 1 and ending on June 30 of the following calendar year.
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.
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.
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.
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.
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.
Proposition 13 was passed by the voters on June 6, 1978 which limits the amount of property taxes to 1% of assessed property value, exclusive of bonded indebtedness. Proposition 13 also limits the annual increases of assessed property value to an inflation factor, not to exceed 2% per year.
A tax rate includes a general 1% tax levy applicable to all bills and voter approved debt issues for your particular area. The general tax levy is based on state law and is limited to 1% of assessed value ($1 per $100 of assessed value). The tax rates for voter-approved debt are computed each year.
Your property tax bill is comprised of taxes, debt service, and direct assessments. Taxes consist of a 1% rate + voter approved debt. Direct assessments are benefit assessments that are property specific such as refuse collection, landscape maintenance, etc.

Taxes and assessments are specifically identified on your tax bill and distributed as stated on your bill, except for the 1% general levy (which was established with Proposition 13). The general levy of 1% is distributed among many agencies within the County on a countywide basis; and its distribution changes each year based on the increases or decreases in assessed value.
CTEs are the County, Fire District, Library District and Flood Special District.
ERAF is a mechanism enacted in July of 1992 by the State Legislature to shift local property tax revenues from cities, counties, and special districts to an Educational Revenue Augmentation Fund. These funds are allocated by the State to schools to help meet minimum funding requirements.
ABx1 26 dissolved Community Redevelopment Agencies (CRAs) and created Successor Agencies as a part of winding down redevelopment financial affairs. Oversight Boards were also created to review successor agency actions. To obtain additional information on Successor Agencies go to Auditor-Controller website link: Redevelopment Agency Dissolution.
In most cities, the city council members are also the governing board for the redevelopment agency, however, the council and the agency are two separate, distinct legal entities. The agency members hire staff to carry out the day-to-day operations and its redevelopment plans.
A redevelopment plan represents a process and a basic framework within which specific projects will be undertaken. The plan provides the agency with powers to take certain actions such as to buy and sell land within the area covered by the plan (project area), improving dilapidated facilities and to use tax increment financing.
A project area is the area within which actual redevelopment will take place. The project area must first have a public hearing (giving citizens who will be included in the project area a chance to express their views) after which the redevelopment agency acts on the adoption of the project area and becomes primarily responsible for future projects.
Redevelopment projects are established to secure funds that can be used to attract commercial, industrial, and residential development in order to eliminate blight and improve a project area.
ATEs are taxing agencies contributing property tax revenues to the CRAs. These agencies include County taxing entities, cities, school districts, community colleges, water districts and special districts.
As of Fiscal Year 2017-2018, there are 71 Successor Agencies for the former redevelopment agencies with 317 active redevelopment project areas in Los Angeles County.
There are 88 city agencies, 25 water districts, 19 special districts and a total of 595 1% general levy agency accounts that exist in the property tax system.
When the redevelopment project area is adopted, the current assessed values within the project area are designated as the “base year” and includes the assessed value of all land and improvements within the boundaries of the project area.

After plan adoption, all the taxes paid on this “base year” assessment go to the city, county, school districts, and other taxing agencies. Any increase in assessed value above this base year value within a project area and the taxes resulting from this increased in assessed valuation is “tax increment”. This tax increment becomes the main source of revenue for the agency.
Tax increment is deposited into the Redevelopment Property Tax trust Fund (RPTTF) almost monthly. The deposited RPTTF funds are distributed on January 2nd and June 1st of each year or the next business day when those dates fall on a weekend or a holiday. View the CRA RPTTF Distribution Schedule.
No. Tax Increment revenue is deposited into the Redevelopment Property Tax Trust Fund (RPTTF) throughout the year. Successor Agencies must request RPTTF funds on an itemized Recognized Obligation Payment Schedule (ROPS). The California Department of Finance (DOF) will review and authorize RPTTF amounts to pay for individual items. RPTTF funds will be distributed twice a year to SAs based on the amount available in the RPTTF and authorized by the DOF.
State law requires twenty percent (20%) of gross TI revenue to be set aside to the low moderate housing fund by a CRA to improve the quality and/or quantity of affordable housing for persons of low and moderate income is standard.
AB 1290 is the Community Redevelopment Law Reform Act of 1993, which became effective on January 1, 1994. Among many of the changes enacted by AB 1290 was the elimination of tax sharing agreements and implementation of statutory reimbursement to all taxing entities. Mandatory reimbursement payment is required for projects adopted or amended on or after January 1, 1994.
The limitations for AB1290 projects are as follows:

Post 1994 Projects pursuant to H&S Code Section 33607.5:

  • Incurring Debt - 20 years from Plan adoption.
  • Redevelopment Activities - 30 years from Plan adoption.
  • Time for Receipt of Tax Increment - 45 years from Plan adoption.
  • Eminent domain - 12 years from Plan adoption (may be extended through Plan amendment).

Pre 1994 Projects pursuant to H&S Code Section 33607.5:

  • Incurring Debt - 20 years from Plan adoption or January 1, 2004, whichever is later (with SB 211, the Agency may eliminate time limit for incurring debt).
  • Redevelopment Activities - 40 years from Plan adoption or January 1, 2009, whichever is later (may extend for up to 3 additional years with amendment per SB 1045 = 1 year and SB 1096 = up to 2 years).
  • Time for Receipt of Tax Increment - 10 years from Plan Effectiveness.
  • Must have Tax Increment dollar limit.
  • Eminent domain - 12 years from Plan adoption (may be extended through Plan amendment).
The AB1290 reimbursement is calculated as follows:

Tier one (year 1 - Last fiscal year Agency receives tax increment) = 20% of Gross Tax Increment.
Tier two (year 11 - Last fiscal year Agency receives tax increment) = 16.8% of Gross Tax Increment in addition to Tier one. Year 10 is the adjusted base year.
Tier three (year 31 - Last fiscal year Agency receives tax increment) = 11.2% of Gross Tax Increment in addition to Tier one and two. Year 30 is the adjusted base year.
Prior to January 1, 1994, taxing agencies may negotiate pass-through revenue with a CRA, before a project is adopted, and elect to receive the annual inflationary increases in assessed valuation (up 2%). Annual inflationary increases in assessed valuation that have been negotiated through a pass-through agreement supersede any election provisions. In addition, per Santa Ana Unified School District v. Orange County Development Agency (2001) 90 Cal. App. 4th 401, all school districts and community colleges affected by redevelopment projects adopted January 1, 1985 through December 31, 1993 are automatically entitled to the annual inflationary growth payment pursuant to H&S Code Section 33676.
The Remittance Advice is a statement of tax increment revenue deposited into the Redevelopment Property Tax Trust Fund (RPTTF) and how the RPTTF funds are distributed to SAs and other ATEs. Estimated RPTTF Distribution Remittance Advice is published in October and April and Actual RPTTF Distribution Remittance Advice is published in January and June. Key parts of the Remittance Advice include: gross RPTTF deposit, County administrative charges, negotiated and statutory pass-though, approved RPTTF distributions to the SAs, actual RPTTF distributions to the SAs, and residual RPTTF amounts distributed to the ATEs. Remittance Advice can be accessed through the following page: RDA Information.
To obtain property tax information for the annual audit confirmation, property tax revenue data information, and/or subscribe to the Auditor Controller’s online services, send a written request to:

County of Los Angeles
Auditor-Controller, Property Tax Apportionment Division
Distribution Section
500 West Temple Street, Room #524
Los Angeles, CA 90012-2766

(There is a monthly usage fee for online services, and a fee for copies.)
Payments are processed through direct deposit, manual warrant, journal voucher and trust warrant requisitions. View the Distribution Schedule.
The Public Safety Augmentation Fund (PSAF) is the Proposition 172 fund specified for the receipt of ½ cent State sales tax for local public safety services.

Cities that shifted their property tax revenues to the Education Revenue Augmentation Funds (ERAF) in the 1993-94 fiscal year are eligible for PSAF revenue.