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Updated 2025 Tax Year

Los Angeles County
Property Tax Guide

Everything you need to know about property taxes in Los Angeles County, CA. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
1.10% - 1.25% of assessed value
1st Due
Nov 1
2nd Due
Feb 1
Exemptions
4+ Available
Section 1

How Property Tax Works

Los Angeles County's property tax system operates under California's Proposition 13 framework, which limits the base property tax rate to 1% of assessed value plus additional rates for voter-approved bonds. Property taxes in Los Angeles County fund essential local services including public schools, fire protection, police services, libraries, parks, and county operations. The county is divided into Tax Rate Areas (TRAs), each with a unique combination of taxing entities that determine the total effective tax rate for properties within that area.

The total effective property tax rate in Los Angeles County typically ranges from 1.0% to 1.25% of assessed value, depending on your specific location and the local bonds and special assessments in your area. California's Proposition 13, passed in 1978, provides important protections by limiting annual assessment increases to 2% or the inflation rate (whichever is lower) for existing property owners, and establishes the 1% baseline tax rate that applies countywide.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
General Tax Levy1.00%Base rate established by Proposition 13 for general county and municipal services
School District Bonds0.10% - 0.15%Voter-approved bonds for local school districts (varies by location)
Community College Bonds0.02% - 0.04%Bonds for Los Angeles Community College District
City/Municipal Bonds0.05% - 0.10%City-specific voter-approved bonds (varies by municipality)
Special District Assessments0.01% - 0.05%Fire districts, library districts, lighting districts
Total Effective Rate1.0% - 1.25%Combined rate varies by Tax Rate Area (TRA)

The exact tax rate for your property depends on your specific Tax Rate Area, which is determined by your address and the combination of local taxing entities that serve your area. You can find your TRA number on your annual property tax bill or by searching the Los Angeles County Tax Rate Area maps.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Los Angeles County, property taxes are due in two installments:

First Installment
Nov 1
Delinquent after Dec 10
Second Installment
Feb 1
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental property taxes are additional taxes triggered by a change in ownership or completion of new construction. California law requires the Los Angeles County Assessor to reassess property as of the first day of the month following these events. The supplemental tax represents the difference between the new assessed value and the previous assessed value for the remaining months in the fiscal year (July 1 - June 30).

Calculation Formula: (New Assessed Value - Prior Assessed Value) × Tax Rate × (Months Remaining ÷ 12)

Example: You purchase a home in October 2025 that was previously assessed at $400,000, and the new assessment is $700,000. Your tax rate is 1.10%. The supplemental tax calculation would be:

  • Value difference: $700,000 - $400,000 = $300,000
  • Months remaining in fiscal year: 9 months (October through June)
  • Supplemental tax: $300,000 × 1.10% × (9 ÷ 12) = $2,475

If the reassessment occurs between January 1 and May 31, you may receive two supplemental bills - one for the current fiscal year and another for the following fiscal year. Supplemental bills have unique due dates printed on each bill and are separate from your annual property tax bill.

Example Calculation

$300,000 Home with Homeowner's Exemption:

  • Assessed Value: $300,000
  • Less Homeowner's Exemption: -$7,000
  • Net Taxable Value: $293,000
  • Tax Rate: 1.10% (example rate)
  • Annual Tax: $293,000 × 1.10% = $3,223
  • First Installment (due Nov 1): $1,611.50
  • Second Installment (due Feb 1): $1,611.50
  • Monthly (if escrowed): $268.58

$600,000 Home with Homeowner's Exemption:

  • Assessed Value: $600,000
  • Less Homeowner's Exemption: -$7,000
  • Net Taxable Value: $593,000
  • Tax Rate: 1.15% (example rate)
  • Annual Tax: $593,000 × 1.15% = $6,819.50
  • First Installment (due Nov 1): $3,409.75
  • Second Installment (due Feb 1): $3,409.75
  • Monthly (if escrowed): $568.29

$1,000,000 Home with Homeowner's Exemption:

  • Assessed Value: $1,000,000
  • Less Homeowner's Exemption: -$7,000
  • Net Taxable Value: $993,000
  • Tax Rate: 1.20% (example rate)
  • Annual Tax: $993,000 × 1.20% = $11,916
  • First Installment (due Nov 1): $5,958
  • Second Installment (due Feb 1): $5,958
  • Monthly (if escrowed): $993

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Section 5

Escrow & Property Taxes

Most homeowners with mortgages have their property taxes paid through an escrow account managed by their lender. The lender collects monthly escrow payments along with your mortgage payment, then pays the Los Angeles County Treasurer and Tax Collector before the delinquency dates (December 10 and April 10). This ensures your taxes are paid on time and protects the lender's interest in the property.

Your lender is required to provide an annual escrow analysis that shows how your escrow account is managed and any adjustments needed for the coming year. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment may be adjusted. You can verify that your escrow payments are current by checking your payment history on the Los Angeles County Property Tax Portal at propertytax.lacounty.gov.

If your property is not escrowed, you are responsible for making payments directly to the county. You can pay online through the county's portal, by mail, in person, or by phone. Electronic check (eCheck) payments are free, while credit and debit card payments may include processing fees. Even with escrow, you should monitor your tax bills to ensure accuracy and watch for supplemental tax bills, which may not be included in your escrow account.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

When are property taxes due in Los Angeles County? Property taxes are payable in two equal installments. The first installment is due November 1 and becomes delinquent after December 10. The second installment is due February 1 and becomes delinquent after April 10. Payments must be received or postmarked by the delinquency dates to avoid penalties.

What happens if I pay my property taxes late? Late payments incur a 10% penalty. The first installment penalty is 10% of the amount due if not paid by December 10. The second installment penalty is 10% of the amount due plus a $10 cost if not paid by April 10. Additional penalties and interest continue to accrue on delinquent taxes.

How do I qualify for the Homeowner's Exemption? The Homeowner's Exemption provides a $7,000 reduction in assessed value for your primary residence. You must own and occupy the property as your principal place of residence as of January 1. File form BOE-266 with the Los Angeles County Assessor's office. This is a one-time filing unless your ownership or occupancy status changes.

How can I pay my property taxes online? Visit propertytax.lacounty.gov or ttc.lacounty.gov to pay online. You can pay by electronic check (eCheck) for free or by debit/credit card with processing fees. You'll need your Assessor's Identification Number (AIN) from your tax bill to make online payments.

How do I appeal my property assessment? If you disagree with your assessed value, file an appeal with the Los Angeles County Assessment Appeals Board. Applications must be filed between July 2 and November 30 for most properties. Contact the Assessment Appeals Board at (213) 974-1471 or visit bos.lacounty.gov/Services/AssessmentAppeals for forms and procedures.

What other property tax exemptions are available? Beyond the Homeowner's Exemption, Los Angeles County offers exemptions for disabled veterans ($100,000-$150,000 reduction), senior citizens with limited income (property tax postponement), and certain disabled persons. Each exemption has specific eligibility requirements and application procedures.

How does supplemental tax work when I buy a home? When you purchase property, the county reassesses it to current market value. You'll receive a supplemental tax bill for the difference between the old and new assessed values, prorated for the remaining months in the fiscal year. This bill is separate from the annual tax bill and has its own due date.

Can I view my property tax payment history? Yes, the Los Angeles County Property Tax Portal provides free access to view your payment history for the past three fiscal years. You can also sign up for the Homeowner Alert Service (e-Notification) to receive electronic notices about your property tax bills and payments.

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