The 1st installment of your LA County Annual Secured Property Tax Bill is due on November 1 and becomes delinquent if payment is not received by December 10. The 2nd installment payment is due February 1, and becomes delinquent and subject to a 10 percent penalty by April 10. 

If December 10 or April 10 falls on a Saturday, Sunday, or Los Angeles County holiday, the delinquency date is moved to the next business day.

The County of Los Angeles offers the following installment plans for property tax payments:

• Installment Plan for Escaped Assessments (Four-Pay Plan): 

You may be eligible to open an Installment Plan for Escaped Assessments (Four-Pay Plan) and pay your escaped assessment over a four-year period. An “escaped” assessment is a correction to a property’s assessed value that was not added to any prior year Annual Secured Property Tax Bill. These bills are usually the result of a taxable event that “escaped” the Office of the Assessor. Pursuant to California Revenue and Taxation Code Section 4837.5, taxes due for escaped assessments for a prior fiscal year(s) may be paid without penalty over a four-year period provided the additional tax is over $500.00 and provided the Four-Pay Plan is started before the delinquency date of the escaped assessment tax bill.

• Installment Plan of Redemption (Five-Pay Plan)

You may be eligible to open an Installment Plan of Redemption (Five-Pay Plan) and pay the defaulted taxes over a five-year period for vacant residential lots or nonresidential commercial property that is less than three years in default, and residential or agricultural property that is less than five years in default. This will prevent the property from being sold at a public auction. 

You can find more information about these plans here. 

In addition to annual taxes, you may be responsible for paying supplemental property taxes in Los Angeles County. State law requires the Assessor to reappraise property upon a change in ownership or new construction. The supplemental assessment reflects the difference between the new assessed value and the old or prior assessed value. If the property is reassessed at a higher value than the old assessed value, a supplemental bill will be issued. If the property is reassessed at a lower value than the old assessed value, a refund will be issued.

The taxes are prorated based on the number of months left in the fiscal year from the date of ownership change or the new construction completion date. If the change in ownership or new construction occurs between January 1st and May 31st, two supplemental tax bills will be issued. The first supplemental bill will be for the remainder of the fiscal year, and the second supplemental bill will be for the fiscal year that follows.

Supplemental tax bills are mailed directly to the property owner and are your responsibility. In general, they are not paid out of your impound account. Please check with your lender. 

If you own a home and occupy it as your residence on the tax lien date of January 1, you may apply for a Homeowners' Exemption in Los Angeles County. The exemption will reduce your assessed value by $7,000. On an average, you will save between $70.00 and $80.00 on your taxes.

If you are a new owner, you will automatically receive an exemption claim form in the mail. There is no cost to file. To receive 100 percent of the exemption ($7,000), you must file by February 15. If you file after February 15 but before December 10, you will receive 80 percent of the exemption ($5,600).

The exemption can be applied to your change of ownership supplemental if the prior owner of the property (seller) was not receiving the exemption. For more information or to request a claim form, you will need to contact the Assessor's Office at (213) 974-3211 or toll free at (888) 807-2111. You may also email the Assessor at helpdesk@assessor.lacounty.gov.