How Property Tax Works
Los Angeles County operates one of the largest property tax systems in California, serving over 2.4 million property owners across 88 cities and numerous unincorporated areas. Property taxes in Los Angeles County fund essential local services including schools, fire and police protection, libraries, parks, and county operations. The county's Treasurer and Tax Collector mails approximately 2.4 million Annual Secured Property Tax Bills each fiscal year, making it one of the most extensive property tax operations in the United States.
What makes Los Angeles County's property tax system unique is its complexity due to the sheer number of taxing jurisdictions and special assessment districts within the county. The system operates under California's Proposition 13 framework, which limits the base tax rate to 1% of assessed value, though additional voter-approved bonds and assessments can increase the total rate. Los Angeles County has seen recent changes with Measure A, approved by voters in November 2024, which repealed the previous 0.250% countywide tax from Measure H and implemented a new 0.500% countywide tax, effectively increasing rates by 0.250% starting April 1, 2025.