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It 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. For a diagram that shows the flow of the process, please
click here.
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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.
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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.
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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 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.
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property tax overview
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