Taxation and Regulatory Compliance

When Are Los Angeles Property Taxes Due?

Navigate Los Angeles County property tax deadlines and payment processes. Understand your obligations to avoid penalties and manage your home's finances.

Property taxes are a significant financial responsibility for homeowners in Los Angeles County, serving as a primary funding source for a wide array of local public services. These services include fire protection, law enforcement, education, and various community improvements that benefit residents directly. Understanding property tax obligations helps homeowners manage their finances and supports local infrastructure.

Understanding Your Property Tax Bill

Property tax bills in Los Angeles County are issued annually, typically mailed to owners in early October. This annual statement covers the fiscal year from July 1st through June 30th. The total annual tax amount is divided into two installments for staggered payments.

Bills contain important details, including the Assessor’s Identification Number (AIN) for the property, the assessed value, and the total tax amount due. While most bills are mailed, property owners can access statements and payment history through online portals. It is the homeowner’s responsibility to pay taxes whether or not a bill is received.

Important Due Dates

The first installment of the annual secured property tax bill is due on November 1st. This payment covers July 1st through December 31st. The first installment becomes delinquent if not received or postmarked by December 10th.

The second installment is due on February 1st, covering January 1st through June 30th. This payment becomes delinquent if not received or postmarked by April 10th. If December 10th or April 10th falls on a weekend or legal holiday, the delinquency date is automatically extended to the next business day. Supplemental tax bills, arising from changes in ownership or new construction, have distinct due dates.

Payment Methods and Options

Los Angeles County provides several payment methods. Online payments are available 24/7 until 11:59 p.m. Pacific Time on the delinquency date. Taxpayers can pay electronically using an eCheck from a checking account, typically with no processing fee. Credit or debit card payments online usually involve a service fee, often around 2.22%.

Payments can be mailed via check, money order, or cashier’s check, postmarked by the delinquency date. In-person payments are accepted at the Treasurer and Tax Collector’s office during business hours. Acceptable in-person payments include cash, check, money order, or cashier’s check.

Consequences of Late Payment

Failing to pay property taxes by delinquency dates results in penalties. A 10% penalty is imposed for the first installment if not received or postmarked by December 10th. The second installment incurs a 10% penalty and an additional $10 if not received or postmarked by April 10th.

Continued non-payment can lead to more severe consequences. Unpaid taxes and penalties can result in a tax lien on the property. Prolonged delinquency may lead to tax sale proceedings. In rare cases, such as declared disasters, property owners may request penalty cancellation.

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