Los Angeles County Property Tax: Bills, Payments, Assessments and Appeals
Los Angeles County property tax services involve separate offices for assessments, tax calculations, billing, collection, and assessment appeals. This guide helps you find a bill or balance, identify payment deadlines, choose the appropriate service, and prepare information for a payment, inquiry, or appeal.
Independent information guide: This website is not affiliated with Los Angeles County. Official agencies and their designated providers handle tax payments, assessments, exemptions, payment arrangements, and appeals.
Check your bill before acting: Annual secured, supplemental, escape assessment, unsecured, and defaulted tax bills may have different payment instructions and deadlines. Filing an assessment appeal does not suspend your obligation to pay property taxes.
Choose Your Next Step
The Los Angeles County Property Tax Portal brings together services from the Assessor, Auditor-Controller, Treasurer and Tax Collector, and Assessment Appeals Board. Choose the office according to the issue you need to resolve.
| Your task | Where to start | What to prepare |
|---|---|---|
| View a tax bill or check an unpaid balance | Treasurer and Tax Collector bill and balance services. | Bill type, tax year, AIN, or the year and bill number requested by the service. |
| Pay a property tax bill | Official payment options. | The correct bill, installment, amount, payment identifiers, and payment deadline. |
| Check whether a secured tax payment appears on the County record | Secured property tax payment history. | AIN, payment date, amount, and confirmation or bank information. |
| Ask about assessed value, property details, or an exemption | The Assessor. | Property address, AIN, assessment notice, and supporting information. |
| Ask about tax rates or a direct assessment on the bill | The Auditor-Controller or the agency identified for the charge. | Tax year, AIN, and the specific rate or charge in question. |
| File a formal challenge to assessed value | Assessment Appeals Board instructions. | Assessment type, notice mailing date, filing deadline, and valuation evidence. |
| Ask about a plan for qualifying escape assessments or defaulted taxes | Treasurer and Tax Collector installment plan information. | Bill type, default status, amount due, and the applicable application. |
| Request cancellation of a tax penalty | The official penalty cancellation process. | Affected bill and year, the stated legal basis, and supporting documentation. |
| Seek assessment relief after disaster damage | Assessor disaster relief resources. | Property address, AIN, damage date, and evidence requested by the claim instructions. |
Identify Your Bill and Account
Read the bill title and tax year before using a search or payment service. An annual secured bill is different from a supplemental bill, escape assessment bill, unsecured bill, or statement of defaulted taxes.
Assessor's Identification Number
The Assessor's Identification Number (AIN) is a 10-digit property identifier used for secured tax searches and Assessor records. Copy it from the bill or find the property through the Assessor Portal.
Confirm the property address and parcel information before continuing, especially if you own more than one property.
Other Bill and Account Identifiers
- Bill year and bill number: Unsecured searches may require these fields rather than an AIN.
- Year and sequence: Use the information shown on the bill when the payment service requests it.
- Property Identification Number (PIN): This is separate from the AIN and may be required by particular account or filing services.
- Payment or application reference: Retain the confirmation number for follow-up inquiries.
Secured taxes are backed by a lien on real property. Unsecured taxes use a separate billing and collection process. Select the category shown on your bill rather than assuming that every tax associated with a property uses the same system.
Payment Dates
The Annual Secured Property Tax Bill has two installments. The payment due date and the last date for timely payment are different.
| Installment | Payment due date | Last date for timely payment |
|---|---|---|
| First installment | November 1, 2026 | December 10, 2026 |
| Second installment | February 1, 2027 | April 12, 2027 |
The County's 2026–2027 annual bill notice explains that the second installment deadline is extended to April 12 because April 10, 2027, falls on a Saturday.
These dates apply to the 2026–2027 Annual Secured Property Tax Bill. For supplemental, adjusted, escape assessment, unsecured, or defaulted taxes, follow the applicable bill and current County instructions.
Payment Timing Depends on the Method
For mailed annual secured payments, the County's notice requires receipt or a qualifying United States Postal Service (USPS) postmark by the delinquency date. In-person payments must meet the applicable business-hours cutoff. The notice allows online annual secured payments until 11:59 p.m. Pacific Time on the delinquency date.
Review the instructions for your selected method and complete the transaction early enough to resolve an error. An unsuccessful payment attempt or saved payment information does not establish that the tax was paid.
If a Bill Has Not Arrived
Use the official bill and balance services or contact the Treasurer and Tax Collector. Non-receipt of a bill does not remove the responsibility to make timely payment.
View Bills, Balances and Payments
View an Electronic Bill
The View Property Tax Bill service provides electronic bill access and an AIN lookup option.
Check the property, bill type, tax year, installment, and amount before paying. Several bills may relate to the same property.
Check the Amount Owed
The County balance information page separates secured and unsecured services and identifies the information needed for each search.
- Current-year secured taxes: The portal lists online information availability from October 1 through June 30, using the AIN.
- Delinquent secured taxes: The portal lists availability throughout the year except July.
- Current-year unsecured taxes: The portal lists online information availability from March 1 through June 30, using the year and bill number.
- Delinquent unsecured taxes: The portal directs users to telephone or in-person assistance through the Unsecured Property Tax Office.
If an online service is unavailable or does not display the account you need, follow the current Treasurer and Tax Collector instructions or contact the relevant office. An unavailable search is not confirmation that no tax is owed.
Review Secured Payment History
The secured property tax payment history service uses the AIN to display available payment information.
Payment history and the current balance answer different questions. Review the balance separately when you need to confirm whether another installment, supplemental bill, or delinquent amount remains unpaid.
Keep your payment receipt and verify successful processing. Contact the Treasurer and Tax Collector if the payment record does not match your records after allowing for processing.
Property Tax Payment Methods
Start with the official payment options page. Available methods and restrictions depend on the tax category and account status.
Online eCheck and Card Payments
The County provides online eCheck and credit or debit card payment options. Review the account, bill, installment, amount, transaction limits, and any service charge before authorizing payment.
Check bank routing and account numbers carefully. Retain the confirmation and confirm that the payment was successfully processed. Incorrect banking information can result in an incomplete or returned payment.
The County's annual bill notice states that online payment is not accepted for Four-Pay or Five-Pay Plans or for defaulted taxes on properties subject to the Tax Collector's power to sell. Follow the instructions for those accounts.
Automated Monthly Payments
The Treasurer and Tax Collector links to an independent platform offering automated monthly payments toward property taxes. This service is separate from the County's Four-Pay and Five-Pay Plans.
Review enrollment timing, payment scheduling, charges, and provider terms through the official payment page. Confirm how the service will remit your tax payments and keep track of the County's deadlines.
Mail Payments
Use the payment destination and required bill stubs specified for your tax bill. An office address or installment-plan application address should not be used as a substitute for the bill's payment mailing address.
A private postage-meter date does not establish a qualifying USPS postmark. Bank bill-payment services may also send envelopes without a USPS postmark, in which case the County may use the receipt date to determine timeliness.
Review the official postmark guidance before relying on a mailed payment near a deadline. Do not assume that the date you instruct a bank to send payment is the date the County considers it paid.
Telephone and In-Person Payments
Check the payment options page for the appropriate telephone payment service, accepted payment types, transaction limits, and in-person arrangements.
The County's annual bill notice limits telephone card payments to current-year taxes and excludes defaulted taxes and Four-Pay or Five-Pay Plans. A general information telephone number is not necessarily a payment line.
Manage Multiple Properties
The Property Tax Management System allows users to organize properties through a personalized account.
The County lists functions for creating and updating property lists, storing AIN and PIN information, initiating online payments, and checking payment status. A list may contain up to 100 properties, and users may create additional lists.
Set Up and Maintain the Account
- Read the Terms of Use and account instructions.
- Create or access the appropriate account.
- Add each property using the requested identifiers.
- Confirm that the stored property details are correct.
- Review the bill and payment amount before authorizing each transaction.
Use the County's linked user guide for account setup or maintenance questions. A stored property list does not replace checking the tax year, bill type, installment, and remaining balance.
Installment Plans
The County installment plan page describes arrangements for qualifying escape assessments and defaulted property taxes. Eligibility is specific to the account and plan.
| Arrangement | Purpose | Important distinction |
|---|---|---|
| Automated monthly payment service | Scheduled payments toward property taxes through the platform linked by the County. | A separate provider service. Review its enrollment terms and how payments meet County deadlines. |
| Four-Pay Plan | Qualifying prior-year escape assessment taxes. | The additional tax must exceed $500, and the plan must begin before the escape assessment bill's delinquency date. |
| Five-Pay Plan | Qualifying defaulted property taxes. | Eligibility depends on property classification and length of default. Interest and continuing payment obligations apply. |
Four-Pay Escape Assessment Plan
An escape assessment addresses a taxable or assessable event that was omitted from a prior assessment. The County states that qualifying prior-year escape assessment taxes exceeding $500 may be paid over four years without penalty when the plan starts before the bill becomes delinquent.
Review the official application for required payments, continuing obligations, and submission instructions. Do not apply under this category merely because a bill is supplemental or difficult to pay.
Five-Pay Redemption Plan
The County lists potential eligibility for vacant residential lots or nonresidential commercial property less than three years in default, and residential or agricultural property less than five years in default.
The plan involves payment of defaulted taxes over five years with interest. Maintaining the plan also requires meeting its payment conditions, including payment of current annual taxes.
Opening an eligible plan can prevent a tax sale while the plan remains in good standing. It is not permanent protection if the plan defaults. Review the current application and confirm eligibility with the Treasurer and Tax Collector, especially if you have received a sale-related notice.
Current Annual Taxes
Current-year annual property taxes are not eligible for the Four-Pay or Five-Pay arrangements described on the County installment plan page. This restriction should not be confused with the separately offered automated monthly payment service.
Use the application and payment instructions for the specific plan. Confirm the destination before mailing documents or payment, and do not assume that an application alone establishes an active plan.
Penalty Cancellation
The Treasurer and Tax Collector may cancel penalties only where authorized by the California Revenue and Taxation Code. Submitting a request does not guarantee approval.
The official penalty cancellation page explains the request process and circumstances the County states it will deny.
Prepare a Request
- Read the current eligibility and limitation information.
- Identify the statutory section you believe authorizes cancellation.
- Provide the requested account, bill type, and bill year.
- Explain the request within the form's stated limits.
- Follow the confirmation instructions for any supporting documentation.
Common Reasons the County Lists for Denial
- A history of paying taxes on time.
- A bank bill payment initiated before the deadline but received afterward without a qualifying postmark.
- A private postage-meter date offered as evidence of timely mailing.
- A statement that the payment was mailed early enough to arrive on time.
- Financial circumstances that prevented timely payment.
- Non-receipt of the tax bill.
- Unfamiliarity with property taxes after purchasing a home.
- Incorrect information entered by the taxpayer during an online payment.
Read the full official explanation before deciding whether your circumstances support a request. These examples do not replace the statutory criteria or the County's review.
Supporting Documents and Privacy
The County's process includes an acknowledgment concerning submitted documents and public records. It also instructs applicants to redact personally sensitive information from supporting material sent by email because email is not encrypted or secure.
Follow the current submission instructions and provide only the information needed to support the request. Keep the confirmation and any correspondence about the decision.
Assessments and Appeals
The Assessor establishes assessed value and administers qualifying exemptions. The Assessment Appeals Board handles formal challenges to assessed value. Billing, payment, and penalty matters remain separate Treasurer and Tax Collector functions.
Assessor Review and Formal Appeal
An Assessor review, including a decline-in-value application, is different from a formal assessment appeal. Check the requirements and deadlines for each process; do not assume that asking the Assessor to review a value also files an appeal.
The County's contesting value page links to hearing preparation materials, appeal rules, and educational resources. Use the Assessment Appeals Board website for current application instructions.
Identify the Applicable Filing Period
The County property tax contact directory lists these filing periods:
- Regular assessments: July 2 through November 30.
- Supplemental, adjusted, escape, and roll corrections: Within 60 days after the mailing date on the applicable assessment notice or tax bill.
- Misfortune and calamity reassessments: Within six months of the mailing date of the Assessor's Proposed Reassessment Notice.
Match the filing period to the assessment being challenged and confirm the current application instructions. Retain the notice and its mailing date rather than relying only on when you opened or received it.
Pay Taxes While an Appeal Is Pending
Filing an assessment appeal does not suspend your obligation to pay property taxes. Follow the payment deadlines on the applicable bill while the appeal is pending.
For an appeal, prepare evidence relevant to the assessed value and valuation date. Direct payment discrepancies, delinquency questions, or penalty requests to the Treasurer and Tax Collector.
Property Records and Supplemental Taxes
Search Assessor Records
The Assessor Portal supports property searches by AIN or address and provides assessment-related information.
An Assessor record is not a payment history or current tax balance. Use the Treasurer and Tax Collector's services when the question concerns whether a bill has been paid or an amount remains due.
Correct Property Information
The Assessor provides an online Property Data Change Request, Form ASSR-129, for corrections to recorded property characteristics such as building or land details. Find the current form and instructions through the Assessor website.
Identify the information you believe is incorrect and provide the supporting material requested. A submitted correction request does not establish an immediate assessment or tax adjustment.
Review Supplemental Tax Information
The Assessor's supplemental tax estimator helps users estimate potential supplemental taxes. An estimate is not an issued bill or confirmation of the amount owed.
A supplemental bill is separate from the annual secured bill. Check its payment dates and, if challenging the assessment, the applicable appeal deadline.
If a lender pays your annual taxes through an impound or escrow account, confirm who will handle any supplemental bill rather than assuming it will be paid automatically.
Disaster Relief and Other Assessor Services
Damage from a Disaster
Property damaged by a qualifying disaster may be eligible for assessment relief. Review the Assessor's disaster relief resources and the required misfortune and calamity claim process through the official Assessor website.
Check the claim requirements, deadline, and supporting evidence. The Assessor also provides a claim-status tool for applicants who have already filed.
Assessment relief and a payment extension are different matters. Do not assume that reporting damage automatically postpones a tax deadline. Review current disaster notices through the Property Tax Portal and confirm any payment relief with the Treasurer and Tax Collector.
Decline-in-Value Review
The Assessor lists July 2 through November 30, 2026, as the application period for a 2026–2027 decline-in-value review. Use the current instructions and provide evidence relevant to the applicable valuation date.
This review is separate from a formal assessment appeal. Check both processes when deciding how to challenge a value.
Homeowner Alerts and Mailing Information
The Assessor offers a Homeowner Alert Service for notifications about potential property-record fraud. Review enrollment and the types of notifications covered through the official Assessor website.
Keep your property tax mailing information current through the appropriate County service. Alert enrollment does not replace reviewing assessment notices, ownership records, and tax bills.
Property Tax Contacts
The official contact directory provides departmental contacts and inquiry routes. Confirm office arrangements before visiting.
| Office | Contact | Office location and purpose |
|---|---|---|
| Assessor Public Service Section | 213-974-3211 Assessor website |
500 West Temple Street, Room 225, Los Angeles, CA 90012. Assessed value, exemptions, property information, and Assessor service questions. |
| Auditor-Controller Property Tax Services Division | 213-974-8368 Department inquiry information |
500 West Temple Street, Room 153, Los Angeles, CA 90012. Tax rates, direct assessment entries, and related tax roll questions. |
| Treasurer and Tax Collector | 213-974-2111 Treasurer and Tax Collector website |
225 North Hill Street, First Floor Lobby, Los Angeles, CA 90012. Bills, balances, payments, delinquency, installment plans, and penalty requests. |
| Unsecured Property Tax Office | 213-893-7935 Unsecured balance instructions |
225 North Hill Street, First Floor, Room 122, Los Angeles, CA 90012. Delinquent unsecured tax information and related assistance. |
| Assessment Appeals Board | 213-974-1471 Assessment Appeals website |
500 West Temple Street, Room B4, Los Angeles, CA 90012. Formal assessment appeal applications, filing instructions, and hearing procedures. |
| Property Tax Information Line | 888-807-2111 | Automated property tax information is available 24 hours a day, seven days a week. Follow the prompts for the appropriate service. |
Office locations are not universal mailing destinations. Use the address specified for your payment, installment plan, appeal, or other application. Different transactions may require different destinations.
Before You Submit
- Identify the bill: Confirm the tax category, year, installment, and property.
- Check the deadline: Use the applicable bill and current County instructions.
- Enter the correct identifiers: AIN, PIN, bill number, year, and sequence have different purposes.
- Verify the payment method: Check availability, charges, transaction limits, and timing rules.
- Confirm the mailing destination: Use the transaction-specific address.
- Keep proof: Save receipts, confirmations, notices, and correspondence.
- Separate assessment and payment issues: An appeal or review request does not suspend payment obligations.
- Follow continuing requirements: Maintain an approved installment plan according to its terms.
If you find an outdated detail or broken link in this guide, please contact our website editor. Tax payments, assessment questions, applications, and appeals should go to the responsible official agency or designated provider.