Los Angeles County Assessor: Property Records, Assessments and Tax Relief

The Los Angeles County Assessor identifies taxable property, determines assessed values, maintains assessment records, and administers qualifying exemptions and reassessment exclusions. This guide explains where to search property information, request corrections, review a value, apply for relief, and contact the appropriate office.

Independent information guide: This website is not affiliated with the Assessor, Treasurer and Tax Collector, Auditor-Controller, or Assessment Appeals Board. Official assessments, applications, tax payments, appeals, and eligibility decisions are handled by the responsible county agency.

Start here: Use the Assessor property search for available assessment information. For property-specific valuation assistance, find your assigned district office. General assistance is available at 213-974-3211 or 888-807-2111.

If you are considering a formal assessment appeal, check the applicable filing deadline promptly. An informal Assessor review does not extend the appeal deadline or suspend your obligation to pay property taxes on time.

Choose Your Next Step

Assessment records, tax payments, recorded documents, and formal appeals use different services. Choose the office responsible for the issue before submitting a request.

Starting points for property assessment assistance

Your task	Where to start	What to prepare
Find property characteristics or assessed values	Assessor property search.	The property address or Assessor Identification Number, and the assessment year involved.
Ask about a property valuation	Assigned district office.	AIN, relevant notice, valuation date, and supporting information.
Correct building or land information	Property Data Change Request, ASSR-129, in the forms directory.	The specific disputed detail and evidence supporting the requested correction.
Change a mailing address	Change of Mailing Address, ASSR-451, in the forms directory.	Property identifiers, current mailing details, and the information required by the form.
Apply for an exemption or reassessment exclusion	The relevant program page and official claim form.	Ownership, occupancy, transfer, or other eligibility documents required for that claim.
Request disaster-related assessment relief	Misfortune or Calamity application, ADS-820, through the forms directory.	Property details, damage date, description of damage, and requested supporting evidence.
Request a decline-in-value review	Assessor value review information.	The assessment year, January 1 valuation date, and relevant market evidence.
File a formal assessment appeal	Assessment Appeals Board.	The notice or bill, assessment type, filing deadline, and supporting valuation information.
Resolve a tax bill or payment question	County Property Tax Portal and the responsible billing or collection office.	The tax bill, payment reference, property identifier, and installment involved.
Obtain a recorded deed or other property document	Registrar-Recorder/County Clerk real estate record services.	The document number, parties' names, recording year, and document type when known.

Property Search and AIN Records

The Assessor property search provides access to available property and assessment information. Review the parcel details before using a result for an application or inquiry.

The Assessor Identification Number, or AIN, identifies an assessed parcel. It is useful for property searches, corrections, exemption claims, and valuation questions.

Confirming the Property

• Check the full property address and unit information when applicable.
• Verify the complete AIN against a relevant notice or county record.
• Confirm that the result concerns the intended parcel.
• Identify the assessment year and valuation date relevant to your question.
• Note any difference between the displayed record and your supporting documents.

A street address may correspond to multiple parcels or units. An AIN is especially useful when an address alone does not clearly identify the property.

Limits of Online Information

Online assessment information is not the same as a recorded deed or a complete title history. Owner-identifying details may be limited in public online results.

The absence of an owner's name from a search result does not establish that the county lacks an ownership record. Use the appropriate records request or recorded-document service when you need information beyond the online assessment display.

Assessed Values and Supplemental Assessments

Assessed value is different from current market value, a purchase price, or the amount of tax due. The Assessor's real property overview explains how land and improvements are assessed.

In assessment records, improvements generally mean assessable buildings and structures. The term does not necessarily indicate a recent renovation.

Proposition 13

Proposition 13 generally limits annual inflation adjustments to a property's base year value to no more than 2%. A qualifying change in ownership or new construction can establish a new value for the affected property or portion.

The general property tax levy is ordinarily 1% of taxable assessed value, with additional voter-approved debt charges and direct assessments potentially appearing on the bill. Your total bill is not determined by the Assessor's value alone.

A temporary Proposition 8 decline-in-value assessment follows different annual adjustment rules. A property's assessed value can increase by more than 2% when recovering from a temporary reduction, subject to the applicable Proposition 13 factored base year value limit.

Supplemental Assessments

A qualifying ownership change or completion of new construction may result in a supplemental assessment reflecting the difference between the prior assessed value and the newly determined value.

The Auditor-Controller calculates the associated supplemental tax. The fiscal year runs from July 1 through June 30, and the calculation depends on the event date.

An event between January 1 and May 31 can produce two supplemental assessments affecting different fiscal-year periods. Review each notice and bill rather than assuming that two documents are duplicates.

The Assessor's Notice of Assessed Value Change and the supplemental tax bill serve different purposes. Supplemental bills are separate from regular annual bills.

Do not assume that a lender's impound account will receive or pay a supplemental bill. Confirm payment arrangements with your lender and the responsible tax collection office.

Ownership Changes and Proposition 19

The Assessor reviews ownership changes to determine whether reassessment is required. Some transactions qualify for an exclusion, while others establish a new taxable value for all or part of the property.

Review the official ownership-change guidance and follow applicable reporting and claim requirements.

Transfers and Exclusions

Transfers involving spouses, registered domestic partners, joint tenancies, trusts, legal entities, or family members can have different assessment consequences. The parties, beneficial ownership interests, transaction structure, and transfer date matter.

Do not assume that adding a name to a deed, placing property in a trust, or transferring property within a family automatically preserves the existing assessment.

Some exclusions require a separate claim and supporting documents. Recording a deed does not necessarily complete the required Assessor filings.

Proposition 19 Family Transfers

Proposition 19 changed the rules for qualifying parent-child and grandparent-grandchild transfers beginning February 16, 2021.

For a family-home exclusion, principal-residence requirements, timely exemption and exclusion claims, relationship conditions, and a value limitation apply. Qualifying family farms have separate provisions.

A qualifying transfer does not always preserve the entire prior taxable value. Market value above the applicable exclusion limit can result in an adjusted taxable value.

Grandparent-grandchild transfers have additional eligibility conditions. Review the county Proposition 19 guidance and the State Board of Equalization resources for the rules applicable to the transfer date.

Replacement Residence Benefits

Proposition 19 also provides qualifying base year value transfer benefits for homeowners age 55 or older, severely disabled homeowners, and victims of qualifying wildfires or natural disasters.

Requirements include the original and replacement residences, the timing of sale and replacement purchase or construction, and the appropriate claim. The replacement residence generally must be purchased or newly constructed within two years of the original residence's sale.

A replacement residence may be located elsewhere in California. A higher-value replacement property can require an adjustment rather than a transfer of the old taxable value without change.

Use limits differ by eligibility category. Follow the current program guidance instead of assuming that every applicant has the same number of permitted transfers.

New Construction and Remodeling

The Assessor reviews permit and project information to determine whether work is assessable. The description on a permit does not by itself establish the final assessment treatment.

The official new construction guidance explains additions, major rehabilitation, changes in use, repairs, and potential exclusions.

Projects That May Be Assessable

• A new building, additional floor, or room addition.
• An accessory dwelling unit or junior accessory dwelling unit.
• Conversion of unfinished space into living space.
• A new garage, bathroom, or other improvement.
• A substantial renovation that creates a like-new condition.
• A change in use or significant capacity upgrade.

Qualifying construction may add value to the affected improvements without reassessing all existing land and unaffected structures.

Maintenance and Repair

Normal maintenance, repairs, and replacements with items of similar quality are generally treated differently from assessable additions or substantial rehabilitation.

Examples in the county guidance include roof replacement, termite or dry rot repairs, and similar-quality replacement of certain fixtures or finishes. More extensive work may receive different treatment based on its actual scope.

Construction Exclusions

Certain projects may qualify for an exclusion, including specified accessibility improvements, seismic work, or other construction covered by applicable rules.

Use the relevant claim and instructions in the forms directory. Accessibility claims may require proof of disability and an explanation connecting the work to the accessibility need.

Exemptions and Disaster Relief

Exemptions and relief programs depend on ownership, occupancy, property use, the event involved, and applicable filing requirements.

Homeowners' Exemption

The Homeowners' Exemption provides a $7,000 reduction in taxable assessed value for a qualifying principal residence. It does not reduce the tax bill by $7,000.

New owners may receive a claim form, but receiving it does not mean that the exemption has been approved. Complete the required application and check the property's exemption status.

For a first claim, February 15 is generally the deadline to receive the full exemption for that year. Review current filing instructions for the applicable year, late claims, and supplemental assessment situations.

Visit the Homeowners' Exemption page for eligibility, claim forms, and submission options. Follow the separate instructions if using a Spanish-language application.

The Homeowners' Exemption is different from homestead protection against creditors, which does not determine the property's assessed value.

Other Exemptions

The Assessor also administers qualifying exemptions involving disabled veterans and certain nonprofit, religious, charitable, educational, or other uses.

Use the exact program's claim form. Eligibility for one exemption does not automatically establish eligibility for another.

Disaster or Calamity Relief

Property damaged or destroyed by a qualifying event may be eligible for reassessment relief. Review Application ADS-820 and its instructions through the official forms directory.

Check the damage requirements, filing period, and supporting evidence promptly. Relief is not established solely by reporting damage to another agency or an insurer.

If you already submitted a claim, use the claim-status resources on the Assessor website and retain your submission records.

Property Data and Mailing Address Corrections

A factual property-record correction, an address change, and a value dispute use different procedures.

Property Data Change Request

Use Property Data Change Request ASSR-129 when you believe a building or land detail in the Assessor's records is incorrect.

• Identify the property using its AIN and address.
• Specify the detail you believe is incorrect.
• Explain the requested correction.
• Provide relevant supporting evidence requested by the form.
• Keep the submission confirmation and any response.

A data correction request does not substitute for an assessment appeal or extend a filing deadline.

Mailing Address Changes

Use Change of Mailing Address ASSR-451 for the applicable Assessor record. Confirm whether other county accounts or agencies require separate updates.

Both forms and available electronic submission options appear in the forms directory. Use the designated submission method rather than uploading a form through an unrelated service.

Value Reviews and Formal Appeals

The Assessor's contesting assessed value page distinguishes informal review from a formal appeal filed with the Assessment Appeals Board.

Decline-in-Value Review

A Proposition 8 review considers whether market value on January 1 for the assessment year is below the property's applicable Proposition 13 factored base year value.

Prepare evidence relevant to that valuation date. A later market change does not automatically establish the property's value on January 1.

2026–2027 filing information: The Assessor lists July 2 through November 30, 2026, as the decline-in-value application period for that tax year. For another year, check the current filing instructions.

A Proposition 8 reduction is temporary. As market value recovers, the assessed value may increase by more than 2% in a year, subject to the applicable factored base year value limit.

Formal Assessment Appeals

Formal appeals are filed with the Assessment Appeals Board, which is separate from the Assessor.

The regular-roll appeal period in Los Angeles County generally runs from July 2 through November 30. Supplemental, escape, and other assessment notices may have a 60-day filing period calculated under the rules applicable to that notice.

Review the notice, bill, and Board instructions to determine the correct deadline and starting date. Holiday and weekend rules may affect the final filing date.

An informal inquiry, pending review, appointment, or property data correction does not extend the formal appeal deadline. File the required appeal application on time if you want to preserve those rights.

Tax Payments During a Dispute

Continue to pay property taxes by the applicable deadlines while a review or appeal is pending. Filing an appeal does not automatically suspend payment or prevent delinquency penalties.

For assistance with bills or payments, use the County Property Tax Portal and the responsible collection office.

Business and Specialized Property

Business personal property can include machinery, equipment, fixtures, supplies, and leasehold improvements. Its reporting and assessment procedures differ from those for a homeowner's real property.

Review the business property assessment page for statement requirements and filing services.

Business Property Statements

Businesses with reportable personal property and fixtures having aggregate acquisition costs of $100,000 or more generally must file an annual Business Property Statement. The county lists April 1 as the due date.

A business below that threshold must still file when requested by the Assessor. Do not disregard a filing request solely because the business's assets cost less than $100,000.

Follow the statement instructions for reporting acquisition costs, property locations, assets owned or used, and other required information. Review the applicable late-filing and penalty provisions.

Business inventory is generally exempt from property taxation. That exemption does not make all equipment, supplies, fixtures, or leased property exempt.

Other Property Categories

Vessels, aircraft, manufactured homes, apartment furnishings, and specialized commercial property may use separate statements or assessment units.

Use the appropriate form or appointment category for the property involved. A general residential valuation inquiry may not reach the unit responsible for specialized property.

Public Records and Ownership Documents

The Assessor maintains assessment rolls, maps, property characteristics, and other records used for assessment purposes.

Use the Assessor public records process to request reasonably identifiable records. Availability is subject to applicable disclosure rules.

Preparing a Records Request

• Identify the property or subject.
• Include the AIN and address when relevant.
• Specify the document type or information sought.
• Provide an assessment year or date range.
• Explain which records you need rather than requesting an answer to a broad question.

The Assessor describes a policy of not charging for duplication of routine records. Confirm any charges or arrangements applicable to the particular request.

Recorded Ownership Documents

Deeds and other recorded real estate documents are handled by the Registrar-Recorder/County Clerk. Use its record services when you need a recorded instrument or ownership document.

An assessment display or notification is not a substitute for the recorded document itself.

Homeowner Alerts

The Assessor offers a Homeowner Alert Service through its official website. Review the program's current coverage and registration instructions.

An alert can prompt you to review unexpected activity. Registration does not itself prevent a fraudulent filing or replace official records, notices, or other protective action.

Appointments and Online Inquiries

Use the appointment page to select an available service category. Appointments may be conducted through Microsoft Teams or in person, depending on the service.

For a general inquiry that is not about a specific property address, use the general contact form. For property-specific valuation assistance, identify the assigned district office.

The contact page publishes an expected response period of one to three business days. Do not rely on that estimate when a filing or payment deadline is approaching.

What to Include

• The property address and AIN when relevant.
• The assessment year and notice date.
• The specific issue or question.
• The form or claim already submitted, if any.
• Relevant supporting documents requested by the service.
• Your current contact details.

Keep the explanation concise and connect each attachment to the issue. Follow the service's document instructions and avoid sending unrelated personal or financial information.

Contacts and Office Locations

Use the district office locator for property-specific routing and the office locations page for current hours and visiting instructions.

North District service change: The Assessor lists the Sylmar office as closed effective March 26, 2026. Temporary public services are at headquarters in Room 225, while the North District mailing address uses Room 293. Confirm current arrangements before visiting or mailing a submission.

Assessor offices and related appeal services

Office or service	Contact or location	Routing information
Assessor headquarters	500 W. Temple Street, Room 225 Los Angeles, CA 90012-2770 213-974-3211 888-807-2111	General Assessor assistance. Check current counter hours and arrival requirements.
North District temporary public services	500 W. Temple Street, Room 225 Los Angeles, CA 90012-2770 818-833-6000	Temporary public-service location following the Sylmar closure.
North District mailing address	500 W. Temple Street, Room 293 Los Angeles, CA 90012-2770 818-833-6000	North District correspondence. Follow a particular form's designated address when different.
Castaic Library temporary satellite site	27971 Sloan Canyon Road Castaic, CA 91384 818-833-6000	Temporary North District service. The office page lists Monday and Friday hours; confirm availability and arrival requirements before traveling.
East District	1190 Durfee Avenue South El Monte, CA 91733 626-258-6001	District services for assigned properties.
South District	1401 E. Willow Street Signal Hill, CA 90755 562-256-1701	District services for assigned properties.
West Regional Office	6167 Bristol Parkway, Suite 100 Culver City, CA 90230 310-665-5300	Regional services. Confirm the appropriate office for your request.
Beverly Hills Courthouse Office	9355 Burton Way, Suite 400 Beverly Hills, CA 90210 310-665-5300	The published schedule differs from other Assessor offices. Check current visiting hours and courthouse closures.
Lancaster Regional Office	251 E. Avenue K-6 Lancaster, CA 93535 661-940-6700	Regional services. Confirm property assignment and available assistance.
Assessment Appeals Board	500 W. Temple Street, Room B-4 Los Angeles, CA 90012 213-974-1471 Official appeal instructions	Formal assessment appeals. This is a separate process from an Assessor review.

Office schedules, temporary locations, and available services may change. Published hours are local Pacific Time. Confirm appointments, arrival cutoffs, and the correct submission address before traveling or mailing documents.

Assessment and Records Checklist

• Identify the issue: Property data, assessed value, tax payments, recorded deeds, and appeals use different services.
• Confirm the parcel: Check the complete AIN and property address.
• Use the relevant year: Identify the assessment year, valuation date, and notice involved.
• Choose the correct form: Corrections, exemptions, exclusions, disaster claims, and value reviews have separate requirements.
• Check transfer conditions: A family or trust transfer is not automatically excluded from reassessment.
• Understand temporary reductions: A Proposition 8 value can recover by more than 2% in a year.
• Preserve appeal rights: An informal review does not extend the formal filing deadline.
• Pay taxes on time: A pending review or appeal does not automatically suspend payment.
• Review supplemental bills: Do not assume your lender will handle them.
• Respond to business filing requests: The $100,000 threshold does not excuse a statement specifically requested by the Assessor.
• Verify the office: Check current district assignments, temporary locations, and mailing instructions.
• Keep records: Retain notices, claim copies, confirmations, and supporting evidence.

If you find an outdated detail or broken link in this guide, please contact our website editor. Assessment questions, claim documents, tax payments, appeals, and official authorizations should go to the responsible county agency through its designated process.