Treasurer and Tax Collector

The Los Angeles County Treasurer and Tax Collector manages several public financial and administrative services, including property tax billing and collection, tax-defaulted property sales, certain business licenses, delinquent County accounts, public finance activities, and qualifying decedent estates. This article explains how to identify the correct service, locate official online systems, prepare identifying information, make payments, review tax bills, and contact the appropriate office without confusing separate County departments or account types.

Department Responsibilities

The Los Angeles County Treasurer and Tax Collector website is the central official source for the department’s public services. The department’s mission includes billing, collecting, investing, borrowing, safeguarding, and disbursing money and property on behalf of Los Angeles County, other government agencies, public entities, and private individuals when authorized by law.

The department is organized around several distinct functions. Tax Collections handles secured and unsecured property taxes. Banking Operations, Internal Controls, Public Finance and Investments, Information Technology, Administration, and the Public Administrator perform other financial, operational, and estate-related duties. The department also provides enforcement, consulting, public information, and delinquent account collection services.

Residents should identify the type of service involved before submitting a payment or inquiry. A property tax bill, County business license, delinquent service account, public finance question, and decedent estate referral are handled through different offices. Sending information to the wrong unit may delay a response or make it harder for staff to locate the correct record.

Choosing the Correct Service

The Treasurer and Tax Collector serves individuals, businesses, property owners, estate representatives, investors, and people who owe money to a County department. The correct service depends on the document, account, or notice involved.

Secured property tax: Generally associated with real property and handled by the Secured Property Tax office.

Unsecured property tax: Associated with personal property or certain assessments that are not secured by real estate.

Tax-defaulted property: Covers delinquent real property taxes, redemption, auctions, Chapter 8 sales, and excess proceeds.

Business licensing: Covers County business licenses administered by the department for specified activities and locations.

Collection services: Covers delinquent accounts assigned to the department by other County departments.

Public Administrator: Handles qualifying decedent estates under authority provided by California law.

Public finance: Provides financial and investment information concerning County financing activities.

The name printed on a bill or notice is often the best starting point. A secured property tax bill should not be handled as an unsecured account. A notice from Collection Services is different from a property tax bill even when both involve money owed to Los Angeles County. A business license fee is also separate from property tax obligations.

Property Tax Services

Property tax services are among the department’s most frequently used functions. Taxpayers can review payment methods, obtain an electronic version of a bill, manage multiple properties, and access separate systems for secured and unsecured accounts.

Before using an online system, confirm that the page belongs to the Los Angeles County Treasurer and Tax Collector. Official payment and inquiry pages may require agreement to terms of use before account options appear. Read the terms and verify the account information before submitting a payment.

Secured Property Taxes

Secured property taxes are generally associated with real property. The Secured Property Tax office handles questions involving these bills, payment records, and tax-defaulted real property matters. The bill should contain identifying information needed to access an account or communicate with the department.

Property owners should review the tax year, installment information, property identifiers, amount due, and payment status shown on official records. A payment made for the wrong property or tax year may not satisfy the intended obligation. This is especially important for owners with multiple parcels, recently purchased property, or bills managed by a mortgage company or another representative.

The Treasurer and Tax Collector collects the taxes shown on the bill, but assessment-related questions may involve the Los Angeles County Assessor. A taxpayer disputing the value assigned to property should not assume that a payment inquiry will change the assessment. Billing and collection functions must be distinguished from the process used to determine assessed value.

Unsecured Property Taxes

Unsecured property taxes are value-based taxes billed to the owner of record as of January 1. They are called unsecured because the tax is not secured by real property such as land.

Examples of taxable personal property identified by the department include boats, jet skis, aircraft, business fixtures, business furniture, and business machinery. The unsecured roll may also include escape assessments, unsecured supplemental assessments, and certain other assessments that become collectible as unsecured taxes.

Escape Assessments

An escape assessment corrects a personal property value that the Assessor did not include on a prior annual unsecured property tax bill. The resulting bill may relate to an earlier year even though it is issued later. Taxpayers should review the assessment year and bill type instead of assuming the charge belongs to the current annual bill.

Supplemental Assessments

A supplemental assessment may result from a change in ownership or new construction. An unsecured supplemental bill can be created when a reappraisal occurs after another change in ownership and the person responsible for the tax no longer owns or controls the property. This type of bill should not be confused with the annual unsecured bill.

Other Assessments

Some obligations that are normally collected as secured property taxes may be collected as unsecured taxes after default. The department identifies mobile homes and structural improvements on leased land as examples. Taxpayers should rely on the bill type and account information printed on the notice when choosing an inquiry or payment option.

Unsecured Billing Deadlines

The Treasurer and Tax Collector mails annual unsecured property tax bills between March 1 and June 30. A taxpayer who has not received an annual unsecured bill by July 15 may view a copy of the original bill through the department’s system or contact the Unsecured Property Tax office.

Unsecured taxes are due upon receipt and become delinquent after 5:00 p.m. Pacific Time on August 31. When August 31 falls on a Saturday, Sunday, or Los Angeles County holiday, the delinquency date is extended to the close of business on the next business day.

A payment received after 5:00 p.m. on the delinquency date, or bearing a United States Postal Service postmark after that date, is subject to a 10 percent penalty and a $12 Notice of Enforcement cost. Online payments may be made until 11:59 p.m. Pacific Time on the delinquency date.

Beginning on the first day of the third month after delinquency, the department may add a $93 Notice of Lien collection cost and additional penalties of 1.5 percent per month until the balance is paid. Collection methods may include liens, summary judgments, legal actions, seizure and sale of personal property, interception of Franchise Tax Board refunds, and holds on Department of Motor Vehicles registration for boats and jet skis.

Property Tax Payment Methods

The department’s official property tax payment options include online eCheck, online credit or debit card, monthly automatic payments, mailed payments, telephone payments, and payment in person.

Before choosing a method, review the bill and determine whether the account is secured or unsecured. The online system presents separate selections for property tax inquiries, one-time payments, account login, collection services, and unsecured property tax inquiries. Selecting the wrong option can lead to an unsuccessful search or a payment being associated with an unintended account.

Online Payments

Online users must review and accept the applicable terms before proceeding. The payment site includes options for a one-time property tax payment, the Property Tax Management System, Collection Services, and unsecured personal property tax inquiries and payments.

Enter property identifiers exactly as requested by the system. Before submitting, compare the displayed property information, tax year, and balance with the bill in your records. Do not rely only on an owner name or property address when the system requests an Assessor’s Identification Number or another account identifier.

After completing a transaction, retain the payment confirmation and verify the status through the official system. A confirmation record can help identify the transaction if a later inquiry is necessary.

Mailed Payments

Mailed payments should follow the instructions printed on the tax bill. The department’s unsecured tax rules distinguish between the date a payment is received and the United States Postal Service postmark when determining whether a payment is delinquent. A postage meter date is not the same as a United States Postal Service postmark.

Allow time for mailing and verify that the payment is directed to the address shown on the current bill. Do not assume that an address used for a prior tax year, a different property tax type, or another County obligation is still the correct destination.

Telephone and In-Person Payments

Telephone and in-person options are available through the department. Before visiting, identify the office that handles the account and review the department’s business hours. Most offices operate Monday through Friday from 8:00 a.m. to 5:00 p.m. Pacific Time, excluding Los Angeles County holidays, although specific business license field offices operate on limited weekdays.

Bring or have available the bill, account identifier, tax year, property information, and any notice related to the payment. These details help staff distinguish between similar names, parcels, and tax periods.

Viewing a Property Tax Bill

The department provides an electronic bill service through its property tax bill lookup page. The system uses the Assessor’s Identification Number, commonly called the AIN, to locate the electronic version of a bill.

An AIN identifies a parcel for assessment and property tax purposes. Entering an incorrect AIN may return the wrong property or no record. Property owners with several parcels should match each AIN to the corresponding property before viewing or paying a bill.

The bill lookup page includes an option to locate an AIN when necessary. The AIN should not be confused with a Property Identification Number, account login credential, confirmation number, business license number, or delinquent collection account number. Each identifier serves a different purpose.

Managing Multiple Properties

The Property Tax Management System is designed for owners who manage multiple properties. It allows a user to create a personalized account, build property lists, organize tax information, initiate payments, and verify payment status.

Users may enter as many as 100 properties per list, update existing lists, and create additional lists. Stored property information can include the Assessor’s Identification Number and Property Identification Number.

Account creation begins by reviewing and agreeing to the terms of use, selecting the Property Tax Management System account login option, and setting up an account. The department also provides a user guide addressing account creation and maintenance questions.

The management system is separate from a one-time payment. A taxpayer who only needs to pay one bill may use the one-time property tax inquiry and payment option. Owners who repeatedly manage many parcels may find the account-based system more appropriate.

Tax-Defaulted Property

A property may become subject to the Treasurer and Tax Collector’s power to sell after property taxes remain unpaid through the applicable waiting period. The department sends a notice of impending sale followed by a Notice of Auction.

According to the department’s tax-defaulted property auction information, default generally begins after the owner fails to meet the property tax payment obligation by the final due date, usually June 30. A five-year waiting period applies to residential property, while a three-year waiting period applies to nonresidential commercial property. During that period, delinquent taxes, interest, and penalties accumulate until the property is redeemed.

At the end of the applicable waiting period, the department may have the power to sell the property if the default has not been redeemed. Owners receiving an impending-sale or auction notice should use the Tax-Defaulted Property contact that matches the issue: auction information, Chapter 8 matters, or excess proceeds.

Do not confuse a tax-defaulted property auction with a conventional real estate sale. The Treasurer and Tax Collector conducts the process under tax collection authority, and the account status depends on delinquent property taxes, statutory waiting periods, notices, and redemption activity.

County Business Licenses

The Treasurer and Tax Collector administers the County Business License Program for specified business activities. The business license information page explains that qualifying businesses operating in unincorporated areas or in Malibu, Santa Clarita, or Westlake Village may be required to hold a County business license when the activity could affect public health, welfare, or safety.

The program is regulatory and is not a tax based on gross receipts. The department licenses more than 7,000 businesses across 110 business activities. Some businesses require more than one County license, while activities outside the licensed categories may not require a County business license through this program.

Every application requires a nonrefundable application fee. Some licenses may be issued after payment, while others require approval from County agencies such as the Fire Department, Sheriff’s Department, Department of Health Services, or Department of Regional Planning. Certain applications also require final approval from the Business License Commission.

Applicants should determine whether their business activity and location fall within the program before submitting an application. A city business license, permit issued by another County department, or state authorization should not be assumed to replace a County business license administered by the Treasurer and Tax Collector.

Public Administrator Services

The Los Angeles County Public Administrator is part of the Treasurer and Tax Collector and administers qualifying decedent estates under authority provided by the California Government and Probate Codes.

A law enforcement agency, mortuary, hospital, hospice, convalescent facility, private citizen, or another person with knowledge of an estate may notify the office when circumstances suggest Public Administrator involvement may be appropriate.

Examples include situations in which:

The decedent owned real or personal property that is uncared for or at risk of being wasted.
No known heirs, executor, or appointed administrator can be identified.
The executor named in a will fails to act.
The will names the Public Administrator as executor.
Heirs want the Public Administrator to administer the estate.

A referral may be submitted using the Decedent Referral form. The office’s Investigations Unit can assist in determining whether the circumstances require administration by the Public Administrator. A referral is different from a property tax inquiry, probate court filing, or request for general information about a private estate.

Delinquent County Accounts

The Treasurer and Tax Collector collects certain delinquent accounts owed to County departments for services that have not been paid. This includes non-sufficient funds checks and other accounts transferred to the department for collection.

The Collection Services information page explains that the department maintains general information about the source and nature of delinquent accounts provided by County departments.

Accounts resulting from public assistance benefits, including CalWORKs, CalFresh, or General Relief, are handled differently from other delinquent County accounts. Detailed balance questions involving those benefits should be directed to the Department of Public Social Services. Other delinquent accounts and payment-plan requests may be directed to Treasurer and Tax Collector Collection Services.

A Collection Services account should not be paid through a property tax option unless the official system specifically identifies it as the correct account. Use the account number and originating department information shown on the collection notice.

Public Finance Information

The Office of Public Finance handles investor and financing information associated with Los Angeles County. Available materials include audited annual financial reports, official statements, budget and cash-flow information, pension and other post-employment benefit reports, investment policies, monthly reports, treasury pool audits, rating reports, and documents for special districts and County financing programs.

Financial information is provided for general informational purposes. Documents may be dated, may change without notice, and should not be treated as an offer to buy or sell securities. Users should review the date and status of each document rather than assuming that an older report reflects current conditions.

Preparing an Inquiry

The department’s official contact directory separates inquiries by service. Before contacting an office, gather the information that identifies the account and explains the reason for the request.

Depending on the service, useful information may include:

The Assessor’s Identification Number.
The Property Identification Number.
The tax year and bill type.
The property address associated with the bill.
A business license application or license number.
A Collection Services account number.
A payment date and confirmation record.
The title and date of a notice received from the department.
Documents supporting an estate referral or public records request.

Describe the issue in terms of the specific bill, payment, property, account, or notice involved. A general statement that taxes were paid may not be enough to locate a transaction without the property identifier, tax year, and payment information.

Common Filing and Payment Errors

Using the Wrong Tax Category

Secured and unsecured property taxes use different offices and inquiry paths. Review the bill title before selecting an online payment or contact option. Personal property, business equipment, aircraft, boats, escape assessments, and certain supplemental bills may appear on the unsecured roll.

Entering the Wrong Identifier

An AIN, PIN, business license number, collection account number, and payment confirmation number are not interchangeable. Enter the identifier requested by the specific system and compare the displayed information with the bill before proceeding.

Waiting for a Missing Bill

Not receiving an unsecured property tax bill does not eliminate the obligation. Annual unsecured bills are mailed between March 1 and June 30, and a copy may be viewed if the bill has not arrived by July 15.

Relying on a Postage Meter Date

For unsecured taxes, the department refers to the United States Postal Service postmark when applying delinquency rules to mailed payments. A private postage meter date does not serve the same function.

Submitting to the Wrong Office

The main department office, Secured Property Tax, Unsecured Property Tax, Public Finance, Public Administrator, Business License, and Tax-Defaulted Property units have separate contact information. Use the office that corresponds to the document or account.

Ignoring Tax-Default Notices

Delinquent property taxes can accumulate interest and penalties and may eventually lead to the department’s power to sell the property. Notices of impending sale and auction should be matched to the Tax-Defaulted Property unit rather than treated as an ordinary current-year billing question.

Departments and Offices

Treasurer and Tax Collector
Kenneth Hahn Hall of Administration, 500 W. Temple Street, Los Angeles, CA 90012
711

Secured Property Tax
Kenneth Hahn Hall of Administration, 225 North Hill Street, First Floor Lobby, Los Angeles, CA 90012
213-974-2111; TTY 213-974-2196; Toll-Free 888-807-2111

Unsecured Property Tax
Kenneth Hahn Hall of Administration, 225 North Hill Street, Room 109, Los Angeles, CA 90012
213-893-7935

Public Finance
Kenneth Hahn Hall of Administration, 500 W. Temple Street, Fourth Floor, Room 432, Los Angeles, CA 90012
213-974-7175

Public Administrator
County Hall of Records, 320 W. Temple Street, 9th Floor, Los Angeles, CA 90012
213-974-0404; Decedent Referrals 213-974-0460

Tax-Defaulted Property
225 N. Hill Street, First Floor Lobby, Los Angeles, CA 90012
Auction 213-974-2045; Chapter 8 213-974-0871; Excess Proceeds 213-974-7245

Business License Main Office
Kenneth Hahn Hall of Administration, 225 North Hill Street, Room 122, Los Angeles, CA 90012
213-974-2011

Business License Valencia Office
23757 Valencia Boulevard, Valencia, CA 91355
661-253-7342

Business License Lancaster Office
335A East Avenue K-6, Lancaster, CA 93535
661-723-4492

Public Records Request
500 W. Temple Street, Room 462, Los Angeles, CA 90012
213-584-1571

Treasurer and Tax Collector FAQs

Why must I accept online payment terms first?

The Treasurer and Tax Collector’s payment gateway requires users to review and accept its Terms of Use before accessing account services. After accepting the terms, select the option that matches your transaction: a one-time property tax payment, Property Tax Management System login, Collection Services payment, or unsecured property tax inquiry. Choosing the wrong category may prevent the system from finding your account. Review the displayed account, property, and tax-year details before authorizing any payment through the official payment gateway.

Can I track more than 100 properties?

Yes. The Property Tax Management System allows up to 100 properties on each customized list, but users may create additional lists. This can help owners, businesses, and property managers separate parcels by location, ownership group, payment status, or another practical category. Each saved property may include its Assessor’s Identification Number and Property Identification Number. The system also supports online payment initiation and payment-status verification. Account setup instructions are available through the Property Tax Management System.

Why is the online tax site not working?

Access problems may result from an older or unsupported browser. Update the browser, enable required site functions, and reopen the official payment page rather than repeatedly submitting the same transaction. If the screen freezes after payment information is entered, first check whether a confirmation or payment status appears before trying again. Repeating a payment without checking its status could create an unintended duplicate transaction.

Where can fire-affected owners find relief updates?

The department posts current notices for fire-impacted property owners on the Treasurer and Tax Collector website. These notices may include special payment deadlines, wildfire penalty-cancellation instructions, request forms, and explanatory videos. Because eligibility and filing periods may depend on the specific disaster notice, property owners should follow the current official instructions rather than relying on an older deadline or previously downloaded form.