Property Tax Overview
It takes three separate Los Angeles County offices, Assessor,
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
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.
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 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.