Los Angeles County: An overview of the Property Tax and Assessment Process

‘there is no such thing as a good tax’

Rent, property taxes, insuranceIt takes three separate Los Angeles County offices, Assessor. Auditor-Controller, and Treasurer and Tax Collector to produce and account for your property tax bill and payment.

Assessor

The Los Angeles County Assessor establishes the assessed value of your property by appraising the value of that property under applicable State laws. The assessed value is then placed on a list with all other properties in Los Angeles County and this list is called the “Assessment Roll” The Assessor also approves and applies all exemptions, which are added to the Assessment Roll. The Assessment Roll is then presented to the Los Angeles County Auditor-Controller for further processing.

Auditor-Controller

The Los Angeles County Auditor-Controller adds direct assessments to the Assessment Roll then applies the tax rates, which consists of general (1%) levy and debt service (voter & bonded) tax rates to the value to create an Extended Assessment Roll. The Extended Roll is then sent to the Los Angeles County Treasurer and Tax Collector for individual tax bill distribution and payment collection.

Treasurer and Tax Collector

The Los Angeles County Treasurer and Tax Collector receives the Extended Roll, prints and mails the property tax bills to the name and address on the Extended Roll. The Treasurer and Tax Collector collects secured and unsecured taxes. Secured taxes are taxes on real property, such as vacant land, structures on the land, i.e. business/office building, home, apartments, etc. Unsecured taxes are taxes on assessments such as office furniture, equipment, airplanes and boats, as well as property taxes that are not liens against the real property.

I have been a realtor and real estate land specialist in Los Angeles for more than 15 years creating opportunities for land-owners and Buyers brokering vacant land throughout the Greater Los Angeles area. I can be contacted at sales (at) westsideland (dot) com and information can be obtained from http://www.westsideland.com

1 thought on “Los Angeles County: An overview of the Property Tax and Assessment Process

  1. Neville: Thanks for your overview. It’s not unusual to have more than one layer of administration in processing real estate and personal property taxes. Good administrative and anti-corruption procedures typically call for a separate department to collect the taxes from the one that determines the assessed values and exemptions.

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