Avoid penalties by understanding postmar

Avoid penalties by understanding postmarks – Treasurer and Tax Collector
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AVOID PENALTIES
SECURED (REAL) PROPERTY TAXES
Property tax payments must be received or United States Postal Service (USPS) postmarked by the delinquency date to avoid penalties. Otherwise, the payment is delinquent and penalties will be imposed in accordance with State law.
If the 1st installment payment is delinquent, we will impose a 10% penalty. If the 2nd installment payment is delinquent, we will impose a 10% penalty and a $10.00 cost. For example, if the amount due for the 1st installment is $2,000.00, we will impose a 10% penalty of $200.00. If the amount due for the 2nd installment is $2,000.00, we will impose a 10% penalty of $200.00 and a $10.00 cost (total $210.00).
UNSECURED (PERSONAL) PROPERTY TAXES
If we receive your payment after 5:00 p.m. Pacific Time on August 31 or your payment is USPS postmarked after August 31, we will impose a 10% penalty plus a $20.00 Notice of Enforcement collection cost. For example, if the amount of tax due is $2,000.00, we will impose a 10% penalty of $200.00 plus a $20.00 Notice of Enforcement collection cost (total $220.00).
Starting the first day of the second month after the delinquency date, we will also impose an additional $29.00 Notice of Lien collection cost and penalties of 1.5% per month until the taxes are paid in full.
WHAT TO LOOK FOR
Postmarks are imprints the USPS applies to letters, flats, and parcels to reflect the date, name, state, and zip code of the USPS office that processed the mail, which may be different than the USPS location that received the mail. The postmark is generally applied, either by machine or by hand, with cancellation bars and is primarily used to prevent postage from being re-used.
Taxpayers who send their payments by mail are cautioned that the USPS only postmarks certain mail depending on the type of postage used. Additionally, the USPS may not postmark mail on the same day it is deposited by a taxpayer.
MAIL THAT IS POSTMARKED
STANDARD POSTAGE STAMPS
Stamps purchased and affixed to mail as evidence of the payment of postage.
VIEW STANDARD STAMP
MAIL THAT IS NOT POSTMARKED – PERMIT IMPRINT
If you use these types of postage, the USPS will not postmark your mail. We will impose a 10% penalty and a $10.00 cost, if applicable, if we do not receive your mailed payment by the delinquency date.
METERED MAIL
Mail on which postage is printed directly on an envelope or label by a postage machine licensed by the USPS. Many private companies use these types of postage machines.
VIEW METERED MAIL
PRE-CANCELED STAMP
Stamps sold through a private vendor, such as stamps.com®.
VIEW PRE-CANCELED STAMP
AUTOMATED POSTAL CENTER (APC) STAMPS
Stamps, with or without a date, purchased from machines located within a USPS.
VIEW APC STAMPS
PERMIT IMPRINT
Pre-sorted mail used by bill pay services, such as online home banking.
VIEW PERMIT IMPRINT
OTHER OPTIONS
POSTAGE VALIDATED IMPRINT
Purchase a POSTAGE VALIDATED IMPRINT (PVI) Label from a USPS retail counter or window.
The PVI is applied to a piece of mail by personnel at the retail counter or window when postage has been paid to mail that item. The item is retained in USPS custody and is not handed back to the customer. The date printed on the PVI label is the date of mailing.
VIEW PVI LABEL
CHOOSE TO PAY ONLINE
Electronic payments can be made 24 hours a day, 7 days a week and payments are accepted up until 11:59 p.m. Pacific Time on the delinquency date.
You will no longer have to worry about mail delays or post office closures. You will no longer write a check, look for stamps, or travel to a mailbox. Pay online for free using your checking account information. Each electronic check transaction is limited to $2,500,000.00.
PAY ONLINE NOW
OTHER WAYS TO PAY
You may also pay online by using major credit cards or debit cards.
However, there are processing fees when paying by credit/debit card. Each credit/debit card transaction is limited to $99,999.99, including all service fees. Electronic payments can be made 24 hours a day, 7 days a week and payments are accepted up until 11:59 p.m. Pacific Time on the delinquency date.
PAY ONLINE NOW
How Do I Locate My Bill Number?
“Bill Number” –
This area identifies the Bill Number (40000000). The bill number is an eight-digit number assigned by the Office of the Assessor to each Unsecured Bill issued in Los Angeles County. The bill number will always start with the number four (4) and will always be eight digits. Bill Numbers are recycled every year, please ensure that you reference the correct bill number with the correct roll year. This number is found on the left side of your Unsecured Bill under Property Description.
Sold Properties and Excess Proceeds Lists
EP Listing Public 2025B & 2025B Follow-up Online
EP Listing Public 2025A & 2025A Follow-up Online
EP Listing Public 2024B & 2024B Follow-up Online
EP Listing Public 2024A & 2024A Follow-up Online
EP Listing Public 2023B & 2023B Follow-up Online
EP Listing Public 2023A & 2023A Follow-up Online
EP Listing Public 2022C
EP Listing Public 2022B & 2022B Follow-up Online
EP Listing Public 2022A & 2022A Follow-up Online
EP Listing Public 2019B Online
EP Listing Public 2019A & 2019A Online
EP Listing Public 2018C
EP Listing Public 2018B
EP Listing Public 2018A & 2018A Online
Cannabis Business Tax Monthly Computation Form
Cultivation – Artificial Lighting Only
Cultivation – Combination Natural & Artificial Lighting
Cultivation – No Artificial Lighting
Cultivation – Nursery
Distribution
Manufacturing or Processing
Other Business Types
Retail Sales
Testing Laboratory
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OFFICIAL NOTICES AND PUBLICATIONS
LACO NEWSPAPERS FOR NOTICE OF DIVIDED PUBLICATION 3702
DISTRICT#
PAPER NAME
PUB DATES
504
NUESTRA COMMUNIDAD
3/19,3/26,4/2
505
GLENDALE INDEPENDENT
3/19,3/26,4/2
618
BEVERLY HILLS COURIER
3/20,3/27,4/3
513
BURBANK INDEPENDENT
3/19,3/26,4/2
515
CLAREMONT COURIER
3/20,3/27,4/3
516
CULVER CITY NEWS
3/19,3/26,4/2
517
MONTEREY PARK PRESS
3/19,3/26,4/2
518
EL MONTE EXAMINER
3/19,3/26,4/2
525
SIGNAL
3/19,3/26,4/2
527
MONROVIA WEEKLY
3/19,3/26,4/2
534
SANTA MONICA DAILY PRESS
3/19,3/26,4/2
537
ACORN
3/20,3/27,4/3
538
LOS CERRITOS COMMUNITY NEWS
3/20,3/27,4/3
539
METROPOLITAN NEWS CO,
3/19,3/26,4/2
556
GARDENA VALLEY NEWS
3/19,3/26,4/2
583
WHITTIER DAILY NEWS
3/20,3/27,4/3
607
LA MIRADA LAMPLIGHTER
3/20,3/27,4/3
610
BELMONT BEACON
3/19,3/26,4/2
611
WEST COVINA PRESS
3/19,3/26,4/2
614
PASADENA PRESS
3/19,3/26,4/2
615
WILMINGTON BEACON
3/18,3/25,4/1
616
COMMERCE COMMUNITY NEWS
3/20,3/27,4/3
617
ANTELOPE VALLEY JOURNAL
3/20,3/27,4/3
PROPOSED SHORT-TERM RENTAL ORDINANCE
FAQS FOR THE PROPOSED SHORT-TERM RENTAL ORDINANCE
NINTH QUARTERLY PROGRESS REPORT
Financial Navigators from the Department of Consumer and Business Affairs
Spanish
Los Navegadores Financieros del Departamento de Servicios para Consumidores y Negocios
Register at:
For Aug. 25:
For Aug. 26:
How Do I Locate My Assessor’s Identification Number (AIN)?
Assessor’s Identification Number (AIN)
– This area identifies the Assessor’s Identification Number – (1234-567-890). The Assessor’s Identification Number (AIN) is a ten-digit number assigned by the Office of the Assessor to each piece of real property in Los Angeles County. This ten-digit AIN is made up of a four-digit Map Book Number (1234), a three-digit Page Number (567), and a three-digit Parcel Number (890). This number is found at multiple locations on your Secured Property Tax Bill.”
How Do I Locate My Personal Identification Number (PIN)?
Personal Identification Number (PIN)
– The PIN is a 6-character alphanumeric number assigned to a piece of real property. The PIN may contain all alpha, all numeric or alpha/numeric characters. The alpha letter ‘O’ is not used in the PIN. The ‘O’ is always a number zero. The PIN is used to make electronic payments to protect your security and privacy and is used to pay your current year and defaulted taxes online. Please note, for security purposes, we cannot disclose your PIN over the telephone, via email or fax. The PIN is found on the upper left-hand corner of Secured Property Tax Bills.”
Spanish
Cancelación de la multa debido al COVID-19 (FAQs)
Chinese
免除与 COVID-19 相关的滞纳金 (FAQs)
Korean
COVID-19 관련 추징금 취소 (FAQ)
Tagalog
Pagkansela ng Multa na may Kaugnayan sa COVID-19 (Mga FAQ)
Farsi
COVID-19 لغو جریمه مربوط به (FAQs) تهیه شده توسط جمع آورنده مالیات منطقه لس آنجلس پرسشهای متداول/a>
Japanese
コロナウイルスに関する違約金取り消し（よくある質問）
Vietnamese
Hủy xử phạt liên quan đến COVID-19 (FAQs)
Spanish
DECLARACIÓN DE KEITH KNOX, TESORERO Y RECAUDADOR DE IMPUESTOS, EN RELACIÓN CON LA CANCELACIÓN DE LA MULTA DEBIDO AL COVID-19
Chinese
财务长与税务官员 KEITH KNOX 就与 COVID-19（新冠病毒）相关的滞纳金免除一事所作声明
Korean
KEITH KNOX성명서, 회계원 및 세금 징수 담당자 COVD-19관련 추징금 취소 관련
Tagalog
PAHAYAG MULA KAY KEITH KNOX, TESORERA AT TAGAKOLEKTA NG BUWIS, UKOL SA PAGKANSELA NG MULTA NA MAY KAUGNAYAN SA COVID-19
Farsi
خزانه دار و جمع کننده مالیات ،KEITH KNOX بیانیه COVID-19 مرتبط با لغو جریمه مربوط به
Japanese
財務収税管、キース・ノックス氏の声明コロナウイルスに関する違約金の取り消しに関して
Vietnamese
TUYÊN BỐ TỪ KEITH KNOX, THỦ QUỸ VÀ NHÂN VIÊN THU THUẾ, VỀ VIỆC HỦY XỬ PHẠT LIÊN QUAN ĐẾN COVID-19
Spanish
Impacto del coronavirus (COVID-19) a los impuestos de propiedad Preguntas Más Frecuentes (FAQs)
Chinese
新型冠狀病毒肺炎 (COVID-19) 對房產稅的影響常見問題 (FAQs)
Korean
재산세에 대한 (COVID-19) 코로나바이러스 영향 자주 물어보는 질문 (FAQs)
Armenian
Կորոնավիրուսի (COVID-19) ազդեցությունը Գույքահարկի վրա
Tagalog
Epekto ng Coronavirus (COVID-19) sa Buwis ng Ari-arian Mga Madalas Itanong (Mga FAQ)
Farsi
روی مالیات بر املا ک (COVID-19) تاثیر کرونا ویروس (FAQs) پرسشهای متداول تهیه شده توسط جمع آورنده مالیات بخش لس آنجل س
Japanese
コロナウイルス（COVID-19）固定資産税への影響についてよくある質問（FAQ)
Vietnamese
Ảnh hưởng của vi rút corona (COVID-19) đối với thuế tài sản Những Câu Hỏi Thường Gặp (FAQs)
Spanish
DECLARACIÓN DE KEITH KNOX, TESORERO Y RECAUDADOR DE IMPUESTOS, RESPECTO AL COVID-19 y DEL FIN DE PLAZO DEL 10 DE ABRIL PARA IMPUESTOS DE PROPIEDAD
Chinese
財務兼稅務官 KEITH KNOX 之聲明 — 關於 COVID-19 與 4 月 10 日之房產稅截止日期
Korean
키쓰낙스 회계담담자 및 세금징수관의 성명서 COVID-19와 4월10일 재산세납기일에 관련된
Armenian
ԳԱՆՁԱՊԵՏ ԵՎ ՀԱՐԿԱՅԻՆ ՏԵՍՈՒՉ ՔԵՅԹ ՆՈՔՍԻ ՀԱՅՏԱՐԱՐԱԳԻՐԸ COVID-19-Ի ԵՎ ԳՈՒՅՔԱՀԱՐԿԻ ՎՃԱՐՄԱՆ ՊՐԻԼԻ 19-Ի ՎԵՐՋՆԱԺԱՄԿԵՏԻ ԱՌՆՉՈՒԹՅԱՄԲ
Tagalog
PAHAYAG MULA KAY KEITH KNOX, TESORERA AT TAGAKOLEKTA NG BUWIS, PATUNGKOL SA COVID-19 AT ANG ABRIL 10 NA DEADLINE NG BUWIS NG ARI-ARIAN
Farsi
خزانهدار و جمع آورنده مالیات ، KEITH KNOX و مهلت مالیات بر املاک 10 آپریل بیانیه COVID-19 در مورد
Japanese
キース・ノックスの声明（会計および徴税官）COVID-19および4月10日財産税の納付期限について
Vietnamese
TUYÊN BỐ TỪ KEITH KNOX, THỦ QUỸ VÀ NHÂN VIÊN THU THUẾ, VỀ COVID-19 VÀ THỜI HẠN THUẾ TÀI SẢN NGÀY 10 THÁNG 4
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You are now leaving the County of Los Angeles Treasurer and Tax Collector website and linking to a website that may contain commercial advertising. The County of Los Angeles Treasurer and Tax Collector does not endorse or support any of the advertising that may be contained on this site.
Do you wish to continue?
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You are now leaving the County of Los Angeles Treasurer and Tax Collector website and linking to a website that may contain commercial advertising. The County of Los Angeles Treasurer and Tax Collector does not endorse or support any of the advertising that may be contained on this site.
Do you wish to continue?
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PROPERTIES REMAINING FOR SALE
BY ITEM NUMBER
BY ASSESSOR’S IDENTIFICATION NUMBER (AIN)
UTILITY USER TAX
Utility User Tax Monthly Computation Form
Utility User Tax General Exemption Application Form
Utility User Tax Senior Citizen Exemption Application Form
Utility User Tax Refund Claim Form
TRANSIENT OCCUPANCY TAX FORMS
Transient Occupancy Tax Monthly Computation Form
Transient Occupancy Tax Over Thirty Day Stay Exemption Application Form
Transient Occupancy Tax Designated Exemption Application Form
Transient Occupancy Tax Registration Application
Transient Occupancy Tax Refund Claim Form
REDEMPTION PROPERTY TAX COLLECTIONS AUDIT
2022-02-28 Treasurer and Tax Collector – Redemption Property Tax Collections Financial and Compliance Audits for Fiscal Year 2020-21
2020-01-31 Treasurer and Tax Collector – Redemption Property Tax Collections Financial and Compliance Audits for Fiscal Year 2018-19
2019-06-14 Treasurer and Tax Collector – Redemption Property Tax Collections Financial and Compliance Audits for Fiscal Year 2017-18
2018-02-23 Treasurer and Tax Collector – Redemption Property Tax Collections Financial and Compliance Audits for Fiscal Year 2016-17
2017-03-07 Treasurer and Tax Collector – Redemption Property Tax Collections Financial and Compliance Audits for Fiscal Year 2015-16
2016-03-07 Treasurer and Tax Collector – Redemption Property Tax Collections Financial and Compliance Audits for Fiscal Year 2014-15
2015-01-08 Treasurer and Tax Collector – Redemption Property Tax Collections Financial and Compliance Audits for Fiscal Year 2013-14
MELLO-ROOS AND COUNTY IMPROVEMENT DISTRICTS
1996 Senior Lien Series A and Junior Lien Series B – November 21, 2017
CFD 1 Series 1999A (Palmdale/Lancaster Area) – June 30, 2017
CFD 3B Series 2011A (Valencia/Newhall Area) – June 30, 2017
CFD 3C Series 2012A (Valencia/Newhall Area) – June 30, 2017
CFD 5 Series 1998A (Rowland Heights Area) – June 30, 2017
CFD 6 Series 2003A (Agua Dulce Area) – June 30, 2017
CFD 7 Series 2012A (Altadena Area) – September 2, 2017
CI 2658-M Series 2000A (San Pasqual Sewer Project) – June 30, 2017
OFFICIAL STATEMENTS
County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds Series 2017A (Tax-Exempt) and 2017B (Federally Taxable)
County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds, Series 2016A (Federally Taxable)
County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds Series 2015A (Tax-Exempt) and 2015B (Federally Taxable)
County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds Series 2014E
County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds Series 2014C (Tax Exempt) and 2014D (Federally Taxable)
County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds Series 2014A (Tax Exempt) and 2014B (Federally Taxable)
County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds Series 2013A ( Tax-Exempt), 2013B (Federally Taxable), and 2013C (Federally Taxable)
County of Los Angeles Redevelopment Refunding Authority Tax Allocation Revenue Refunding Bonds Series 2013D, 2013E, and 2013F
PROGRAM DOCUMENTS
Bond Buyer Deal of the Year Award
2014 Series C and D Pricing Summary
2014 Series A and B Pricing Summary
2013 Series A,B,C,D, E and F Pricing Summary
Program Overview
Oversight Board “Opt-In” Resolution (Draft)
Staff Report (Draft)
FITCH RATINGS
Public Works Financing Authority – Lease Revenue Bonds, 2024 Series H
Los Angeles County Facilities 2 Inc. – Lease Revenue Bonds, Series 2024A (Tax-Exempt) and Series 2024B (Federally Taxable)
2024-25 Tax and Revenue Anticipation Notes
2023-24 Tax and Revenue Anticipation Notes
Regional Financing Authority – Lease Revenue Refunding Bonds, Series 2022 (Vermont Manchester Social Services Refunding Project)
2022-23 Tax and Revenue Anticipation Notes
Public Works Financing Authority – Lease Revenue Bonds, 2021 Series F (Green Bonds)
Public Works Financing Authority – Lease Revenue Bonds, Series 2020 A (LACMA Building for the Permanent Collection Project) (Green Bonds)
Capital Asset Leasing Corporation – Lease Revenue Bonds, 2020 Series A (LAC-CAL Equipment Program)
2020-21 Tax and Revenue Anticipation Notes
Public Works Financing Authority Lease Revenue Bonds 2019 Series E-1 and E-2
2019-20 TRANs
Los Angeles County Facilities Incorporated – Lease Revenue Bonds, Series 2018A (Tax-Exempt) and 2018B (Federally Taxable)
2018-19 TRANs
2017 LAC-CAL Equipment Lease Revenue Bonds
2017-18 TRANs
2016-17 TRANs
Public Works Financing Authority Lease Revenue Bonds 2016 Series D
Public Works Financing Authority Lease Revenue Refunding Bonds 2015 Series B (Tax-Exempt) and 2015 Series C (Federally Taxable)
2015-16 TRANs
2015 Lease Revenue Bonds (Multiple Capital Projects) Series A
2014 LAC-CAL Equipment Lease Revenue Bonds and 2014-15 TRANs
2013-14 TRANs
2012 Lease Revenue Bonds (Multiple Capital Projects II)
2012-13 TRANs
2012 Refunding COPs (Disney Concert Hall Parking Garage)
2011 LAC-CAL Equipment Lease Revenue Bonds
2011-12 TRANs
2010 Lease Revenue Bonds (Multiple Capital Projects I)
STANDARD & POOR’S (S&P)
Public Works Financing Authority – Lease Revenue Bonds, 2024 Series H
Los Angeles County Facilities 2 Inc. – Lease Revenue Bonds, Series 2024A (Tax-Exempt) and Series 2024B (Federally Taxable)
2024-25 Tax and Revenue Anticipation Notes
2023-24 Tax and Revenue Anticipation Notes
Regional Financing Authority – Lease Revenue Refunding Bonds, Series 2022 (Vermont Manchester Social Services Refunding Project)
2022-23 Tax and Revenue Anticipation Notes
Public Works Financing Authority – Lease Revenue Bonds, 2021 Series F (Green Bonds)
Public Works Financing Authority – Lease Revenue Bonds, Series 2020 A (LACMA Building for the Permanent Collection Project) (Green Bonds)
Capital Asset Leasing Corporation – Lease Revenue Bonds, 2020 Series A (LAC-CAL Equipment Program)
2020-21 Tax and Revenue Anticipation Notes
Public Works Financing Authority Lease Revenue Bonds 2019 Series E-1 and E-2
2019-20 TRANs
Los Angeles County Facilities Incorporated – Lease Revenue Bonds, Series 2018A (Tax-Exempt) and 2018B (Federally Taxable)
2018-19 TRANs
2017 LAC-CAL Equipment Lease Revenue Bonds
2017-18 TRANs
2016-17 TRANs
Public Works Financing Authority Lease Revenue Bonds 2016 Series D
Public Works Financing Authority Lease Revenue Refunding Bonds 2015 Series B (Tax-Exempt) and 2015 Series C (Federally Taxable)
2015-16 TRANs
2015 Lease Revenue Bonds (Multiple Capital Projects) Series A
2014 LAC-CAL Equipment Lease Revenue Bonds
2014-15 TRANs
2013-14 TRANs
2012 Lease Revenue Bonds (Multiple Capital Projects II)
2012-13 TRANs
2012 Refunding COPs (Disney Concert Hall Parking Garage)
2011 LAC-CAL Equipment Lease Revenue Bonds
2011-12 TRANs
2010 Lease Revenue Bonds (Multiple Capital Projects I)
MOODY’S INVESTOR SERVICES
2024-25 Tax and Revenue Anticipation Notes
2023-24 Tax and Revenue Anticipation Notes
2022-23 Tax and Revenue Anticipation Notes
Public Works Financing Authority – Lease Revenue Bonds, 2021 Series F (Green Bonds)
Capital Asset Leasing Corporation – Lease Revenue Bonds, 2020 Series A (LAC-CAL Equipment Program)
2020-21 Tax and Revenue Anticipation Notes
Public Works Financing Authority Lease Revenue Bonds 2019 Series E-1 and E-2
2019-20 TRANs
2018-19 TRANs
2017 LAC-CAL Equipment Lease Revenue Bonds
2017-18 TRANs
2016-17 TRANs
Public Works Financing Authority Lease Revenue Bonds 2016 Series D
Public Works Financing Authority Lease Revenue Refunding Bonds 2015 Series B (Tax-Exempt) and 2015 Series C (Federally Taxable)
2015-16 TRANs
2015 Lease Revenue Bonds (Multiple Capital Projects) Series A
2014 LAC-CAL Equipment Lease Revenue Bonds
2014-15 TRANs
2013-14 TRANs
2012 Lease Revenue Bonds (Multiple Capital Projects II)
2012-13 TRANs
2012 Refunding COPs (Disney Concert Hall Parking Garage)
2011 LAC-CAL Equipment Lease Revenue Bonds
2011-12 TRANs
2010 Lease Revenue Bonds (Multiple Capital Projects I)
TREASURY POOL AUDIT
ANNUAL AUDIT
June 30, 2022
June 30, 2021
June 30, 2020
June 30, 2019
June 30, 2018
June 30, 2017
June 30, 2016
June 30, 2015
June 30, 2014
June 30, 2013
June 30, 2012
June 30, 2011
June 30, 2010
June 30, 2009
June 30, 2008
June 30, 2007
QUARTERLY AUDITS
March 31, 2022
September 30, 2021 and December 31, 2021
March 31, 2021
December 31, 2020
September 30, 2020
March 31, 2020
September 30, 2019 and December 31, 2019
March 31, 2019
December 31, 2018
September 30, 2018
December 31, 2017 and March 31, 2018
December 31, 2016 and March 31, 2017
September 30, 2016
December 31, 2015 and March 31, 2016
September 30, 2015
March 31, 2015
September 30, 2014 and December 31, 2014
March 31, 2014
December 31, 2013
September 30, 2013
March 31, 2013
December 31, 2012
September 30, 2012
March 31, 2012
December 31, 2011
March 31, 2011
December 31, 2010
September 30, 2010
September 30, 2009, December 31, 2009 and March 31, 2010
March 31, 2009
September 30, 2008 and December 31, 2008
March 31, 2008
September 30, 2007 and December 31, 2007
March 31, 2007
PENSION AND OPEB REPORTS
PENSION
2020 Pension Actuarial Valuation
2016 Pension Actuarial Valuation
2015 Pension Actuarial Valuation
2014 Pension Actuarial Valuation
2013 Pension Actuarial Valuation
2012 Pension Actuarial Valuation
2011 Pension Actuarial Valuation
2010 Pension Actuarial Valuation
2009 Pension Actuarial Valuation
2008 Pension Actuarial Valuation
2007 Pension Actuarial Valuation
OPEB
2018 OPEB Actuarial Valuation
2017 OPEB Actuarial Valuation
2014 OPEB Actuarial Valuation
2012 OPEB Actuarial Valuation
2010 OPEB Actuarial Valuation
2008 OPEB Actuarial Valuation
MISCELLANEOUS REPORTS
Treasurer and Tax Collector – Impact of Financial Crisis (Part 5) – 12/5/08
Treasurer and Tax Collector – Impact of Financial Crisis (Part 4) – 10/30/08
Treasurer and Tax Collector – Impact of Financial Crisis (Part 3) – 10/14/08
Treasurer and Tax Collector – Impact of Financial Crisis (Part 2) – 10/09/08
Treasurer and Tax Collector – Impact of Financial Crisis – 9/30/08
LOS ANGELES COUNTY HOLIDAYS
New Year’s Day
Martin Luther King Jr.’s Birthday
Presidents’ Day
Farmworkers Day
Memorial Day
Juneteenth
Independence Day
Labor Day
Indigenous People’s Day
Veterans Day
Thanksgiving Day
Friday after Thanksgiving
Christmas
January 1
The third Monday in January
The third Monday in February
The last Monday in March
The last Monday in May
June 19
July 4
The first Monday in September
The second Monday in October
November 11
The fourth Thursday in November
The Friday after Thanksgiving Day
December 25
If January 1st, June 19th, July 4th, November 11th, or December 25th falls upon a Saturday, the preceding Friday is a holiday.
If January 1st, June 19th, July 4th, November 11th, or December 25th falls upon a Sunday, the following Monday is a holiday.
(Ord. 96-0003 § 2, 1996)
Business Activities That Require a County Business License
Ambulance Operator
Ambulance Vehicle
Ambulette Attendant
Ambulette Driver
Ambulette Operator
Ambulette Vehicle
Apartment House
Billiard Room
Bingo Manager
Bingo Operator
Bingo Supplier
Boarding House
Body Art Establishment
Body Art Technician
Bookstore
Bottle Works
Bottlewashing
Bowling Alley
Card and Game Club
Carnival
Carnival Game Booth
Charitable Institution
Circus or Traveling Show
Close Out Sale
Coin-Operated Game
Coin-Operated Phonograph
Cold Storage Warehouse
Dance
Demonstrator
Entertainment
Escort Bureau
Exhibition
Explosives
Fertilizer Plant
Filling Station
Food Establishment
Foundry
Funeral Escort Driver
Funeral Escort Service
Game Arcade
Gas and Oil Tanker
Gun and Ammunition Dealer
Hay, Grain, Feed Dealer
Health Spa
Hog Ranch
Horsemeat, Uncooked
Hotel/Motel
Identification Card
Launderette
Live Poultry Dealer
Livery Stable
Locksmith
Lumberyard
Restaurant
Massage Establishment
Massage Technician
Mechanical Rides
Model Studio
Motor Vehicle Body and Fender
Motor Vehicle Painting
Motor Vehicle Rental
Motor Vehicle Repair
Motorcycle Contest
Off-Road Vehicles
Oil Tool Exchange
Outdoor Festival
Pawnbroker
Peddler, Commercial Motor Vehicle
Peddler, Special Events
Picnic Park
Picture Arcade
Plant Nursery
Pony Ride
Poultry Dealer
Private School
Promoter
Rebound Tumbling
Rendering Plant
Rifle Range
Rodeo
Salvage Collector
Salvage Dealer
Sawmill
Secondhand Dealer Charity
Secondhand Dealer Regular
Sex-Oriented Business
Shooting Gallery
Skating Rink
Solicitor
Sound/Advertising Truck
Swimming Pool, Public
Taxi Dance Hall
Taxi Dance Instructor
Taxicab Driver
Taxicab Operator
Taxicab Vehicle
Theater
Tobacco Shop
Tow Truck
Trade-In Dealer
Vacation Certificate
Valet Parking Service
Water Taxi Operator
Weed Eradicator
Sold Parcels
2019B Internet Auction June 1, 2, 3, and 4, 2019
2018A Follow-Up Internet Auction December 1, 2, 3, and 4, 2018
2018A Public Auction October 22 and 23, 2018
2018B Internet Auction August 4, 5, 6, and 7, 2018
2017A Follow-Up Internet Auction December 2, 3, 4, and 5, 2017
2017A Public Auction October 23 and 24, 2017
2017B Internet Auction August 5, 6, 7, and 8, 2017
2016A Follow-Up Internet Auction December 3, 4, 5, and 6, 2016
2016A Public Auction October 17 and 18, 2016
2016B Internet Auction August 6, 7, 8, and 9, 2016
2015A Follow-Up Internet Auction December 7, 8, and 9, 2015
2015A Public Auction October 19 and 20 2015
2015B Internet Auction August 8, 9, 10, and 11, 2015
2014A Public Auction October 20 and 21, 2014
2014B Internet Auction May 28, 29, and 30, 2014
Excess Proceeds
EP Listing Public 2019A & 2019A Online
EP Listing Public 2019B Online
EP Listing Public 2018A & 2018A Online
PROBATE TERMS (GLOSSARY)
Here are some important probate terms you’ll want to know:
Decedent (or deceased)
The person who died.
Beneficiary
A person designated by the decedent who inherits under a Will.
Administrator
The person responsible for overseeing the distribution of the estate, and may also be referred to as the “Personal representative”.
Creditor’s Claim
A written claim filed by a person or entity owed money by a decedent.
Court
The Los Angeles Superior Court, Probate Division.
Custodian of the Will
The individual who has the physical possession of the Will when the individual who wrote the Will dies.
Decedent’s estate
All the property (home and/or personal effects) that a person owned at the time of death.
Executor
A person named in a Will and appointed by the Court to carry out the decedent’s wishes written in the Will.
Heir
A person recognized by law, who inherits when there is no Will.
In-kind
The distribution of a particular asset to a beneficiary.
Intestate
When someone dies without leaving a Will.
Intestate succession
The order in which heirs inherit the decedent’s estate when a person dies without a Will.
Interested parties
Persons who have requested notice for Court proceedings for an estate administration.
Legatees, or devisees
This is another term for Beneficiary.
Next–of–kin
Family members, who are in the closest relationship to the decedent.
Personal property
Items owned by the decedent at time of death, such as cash, stocks, jewelry, clothing, furniture, or cars.
Personal representative
Individual(s) responsible for overseeing the distribution of the estate. The individual(s) may also be called the Administrator(s).
Probate proceeding:
The legal process of deciding where, how, and to whom to distribute the decedent’s estate, supervised by the Court and generally applies to decedent estates with a value exceeding $150,000, at the time of death.
Public Administrator (PA)
A branch of the Department of the Treasurer Tax Collector for Los Angeles County, responsible for investigating, managing, and administering certain cases of deceased Los Angeles County residents.
Real property
Buildings and land, including the residence owned by the decedent at the time of death.
Summary proceeding
Transfer of a decedent’s assets without Court supervision. Summary proceedings are only conducted by the Public Administrator, with limited or no Court supervision, where the total value of the decedent’s estate does not exceed $150,000.
Testate
When someone dies leaving a Will.
Trust
When a person (trustee) holds property at another person’s (settlor’s) request for the benefit of someone else (beneficiary).
Will
A legal document that lists a person’s wishes about what will happen to his/her estate after death.
SECURED PROPERTY TAXES TERMS
Annual Secured Property Tax Bill
The annual bill, which includes the General Tax Levy, Voted Indebtedness, and Direct Assessments, that the Department of Treasurer and Tax Collector mails each fiscal tax year to all Los Angeles County property owners by November 1, due in two installments.
Adjusted Secured Property Tax Bill
A bill that replaces the Annual Secured Property Tax Bill due to the following reasons: a change or correction to the assessed value of the property; the allowance of an exemption that was previously omitted; the correction of a Direct Assessment placed on the property from a municipality or special district; or the inclusion of a penalty for failure to comply with certain requirements of the Office of the Assessor prescribed by law (this excludes a penalty resulting from a delinquent payment).
Ad Valorem
“According to the value” – Based on value. For example, the Office of the Assessor calculates property taxes based on the assessed value of a property.
Non-Ad Valorem
“Not according to the value.”
Assessment
The rate or value of a property for taxation purposes.
Assessor’s Identification Number (AIN)
A 10-digit number (a.k.a., map book, page, and parcel) that identifies each piece of real property for property tax purposes, e.g., 1234-567-890.
California Relay Service
A telecommunications relay service that provides full telephone accessibility to people who are deaf, hard of hearing, or speech impaired.
Closing/Settlement Statement
A document that provides the closing details on a real estate transaction including the escrow deposits for property taxes, commissions, loan fees, points, hazard insurance, and mortgage insurance. Also called HUD-1 Settlement Statement or Settlement Sheet.
Current Year
The current fiscal tax year in which the Department of Treasurer and Tax Collector issues an Annual Secured Property Tax Bill.
Current Assessed Value
The assessed value the Office of the Assessor assigns to a property.
Current Market Value
The estimated resale value of a property.
Delinquent/Delinquency
Each current year installment payment that is past due.
Delinquency Date
The close of business on the last business day to make a timely installment payment, e.g., December 10 for the 1st installment payment due on November 1 and on April 10 for the 2nd installment due on February 1, for the Annual Secured Property Tax Bill. A payment is late if the Treasurer and Tax Collector does not receive your payment by the delinquency date, or if the United States Postal Service does not postmark your payment on or before the delinquency date. If the delinquency date falls on a Saturday or Sunday, by law, the Treasurer and Tax Collector extends the delinquency date to the close of business on the next business day.
Defaulted
The unpaid property taxes at the end of the fiscal tax year.
Direct Assessment
The costs of services or benefits (e.g., weed removal, landscape, flood control, refuse, sewer, sidewalk repair, and lighting) that the Department of Auditor-Controller adds to the Secured Tax Roll at the request of local taxing agencies.
Electronic Check
An electronic form of payment made via the Internet that is designed to perform the same function as a conventional paper check.
Escape Assessment
A taxable or an assessable prior year event that escaped the Office of the Assessor, which as a result, was not added to the corrected property’s assessed value to the prior year Annual Secured Property Tax Bill.
Escrow
A contractual arrangement in which a third party (title company or escrow company) receives and disburses money or documents related to the sale of a property.
Escrow Statement
A statement with the breakdown of credits, debits, and payments for the buyer and the seller at the closing of a real estate transaction.
Exemption
A protection or exclusion on a portion of property taxes.
Fiscal Tax Year/Tax Roll Year
A fiscal tax year runs from July 1 through June 30; a tax roll year refers to the fiscal tax year. For example, Fiscal Tax Year 2023-24 runs from July 1, 2023 through June 30, 2024, and the Tax Roll Year is 2023-24.
Five-Pay Plan
A five-year payment plan that allows defaulted property taxes to be paid in 20 percent increments of the redemption amount, with interest, along with the current year property taxes annually.
Four-Pay Plan
A four-year payment plan that allows prior year escaped assessments to be paid in 20 percent increments of the escaped property taxes, without penalties or interest, along with the current year property taxes annually.
Impound/Escrow Account
An account a taxpayer establishes with his/her lender to pay property taxes.
Military Orders
The documentation required for military personnel to apply for relief of property tax penalties.
Pay Online
To make an electronic payment for property taxes via the Department of Treasurer and Tax Collector’s website. This is not a payment through your bank’s online bill payment or home banking functions.
Personal Identification Number (PIN)
An alphanumeric code necessary for completing electronic financial transactions. The PIN can be found on any original Secured Property Tax Bill.
Postmark
A United States Postal Service (USPS) marking on an envelope or package that indicates the date and time a mail piece was taken into custody by the USPS. Please visit
for samples.
Prior Year
The property taxes that have defaulted or escaped during the prior fiscal tax year.
Property Tax Postponement
A State program offered to senior, blind, or disabled citizens to defer their current year property taxes on their principal residence if they meet certain criteria.
Public Auction
An auction, held pursuant to the California Revenue and Taxation Code Section 3691, in which the Department of Treasurer and Tax Collector auctions and sells tax-defaulted properties subject to the power of sale.
Reassessment
The rate or value of a property when a change in ownership or completion of new construction occurs.
Reassessment Exclusion
A taxpayer’s request to be excluded from reassessment of the value of a property after meeting certain conditions (e.g., transfer of property from parent/grandparent to child/grandchild or transfer of base year value).
Secured Property Tax Information Request form
A form to request information on multiple properties all at once.
Service Fees
A charge for processing all credit/debit card transactions for property tax payments.
Substitute Secured Property Tax Bill
A replacement bill used for making property tax payments on lost or missing original bills. This bill does not contain the Personal Identification Number or a breakdown of the General Levy, Voted Indebtedness, or Direct Assessments.
Supplemental Secured Property Tax Bill
An additional tax bill issued as a result of the reassessment of the value of a property upon a change in ownership or completion of new construction.
Supplemental Tax Estimator
A tool to estimate the expected amount of Supplemental Secured Property Taxes on a recent purchase of property. Please visit
Taxable Event
An event that requires the Office of the Assessor to assess or reassess the value of a property (e.g., change in ownership or completion of new construction).
Taxing agency
A local agency within a specific tax rate area (e.g., schools, fire, water, parks, districts, departments, community services, etc.).
TDD Equipment
A telecommunication device such as a teleprinter that is designed for people who have hearing or speech difficulties.
Third-Party Payment Processor
A Los Angeles County contracted vendor that processes all credit/debit card property tax payments.
Bank Account Information
We only accept U.S. funds drawn on U.S. based financial institutions. Before you click the button, check the bank routing number and the bank account number to make sure you have entered each correctly. If either or both numbers are wrong our bank or your bank may not honor the electronic payment and return it to us unpaid. To avoid penalties, costs, and a returned transaction fee, please double-check the data before submitting the payment.
Approved Independent Delivery Services
All Counties Courier and Logistics
DHL
Federal Express
GSO
NORCO
Ontrac
United Parcel Service (UPS)
An identifying number assigned to the taxpayers for the annual, supplemental, and escape assessment taxes. The bill number is on the tax bill.
The year the taxes are added to the tax roll. Two years of tax information is available on the web site from approximately March thru June 30 of each year.
DOWNLOAD SAMPLE PDF
DOWNLOAD SAMPLE PDF
DOWNLOAD SAMPLE PDF
DOWNLOAD SAMPLE PDF
DOWNLOAD SAMPLE PDF
Download Sample PDF
AVOID PENALTIES BY UNDERSTANDING POSTMARKS
Property tax payments must be received, or United States Postal Service (USPS) postmarked, by the delinquency date to avoid penalties. Otherwise, the payment is delinquent and penalties will be imposed in accordance with State law. If the 1st installment is delinquent, a 10 percent penalty is imposed. If the 2nd installment is delinquent, a 10 percent penalty plus a $10 cost is imposed on the 2nd installment. For example, if the amount due for the 1st installment is $2,000, a 10 percent penalty of $200 will be imposed. If the amount due for the 2nd installment is $2,000, a 10 percent penalty of $200 and a $10 cost (total $210) will be imposed.
POSTMARKS
are imprints the USPS applies to letters, flats, and parcels to reflect the date, name, state, and zip code of the USPS office that accepted custody of the mail. The postmark is generally applied, either by machine or by hand, with cancellation bars and is primarily used to prevent postage from being re-used.
Taxpayers who send their payments by mail are cautioned that the USPS only postmarks certain mail depending on the type of postage used. Additionally, the USPS may not postmark mail on the same day it is deposited by a taxpayer.
Mail that is postmarked
STANDARD POSTAGE STAMPS
: Stamps purchased and affixed to mail as evidence of the payment of postage.
Mail that is not postmarked
METERED MAIL
: Mail on which postage is printed directly on an envelope or label by a postage machine licensed by the USPS. Many private companies use these types of postage machines.
PRE-CANCELED STAMP
: Stamps sold through a private vendor, such as stamps.com®.
AUTOMATED POSTAL CENTER (APC) STAMPS
: Stamps, with or without a date, purchased from machines located within a USPS lobby.
PERMIT IMPRINT
: Pre-sorted mail used by bill pay services, such as online home banking.
If you use these types of postage, the USPS will not postmark your mail. We will impose a 10 percent penalty and a $10 cost, if applicable, if we do not receive your mailed payment by the delinquency date.
SAFER OPTIONS:
Purchase a
POSTAGE VALIDATED IMPRINT (PVI) Label
from a USPS retail counter or window. The PVI is applied to a piece of mail by personnel at the retail counter or window when postage has been paid to mail that item. The item is retained in USPS custody and is not handed back to the customer. The date printed on the PVI label is the date of mailing.
SAVE MONEY! SAVE TIME! PAY ONLINE!
Choose to pay online:
Electronic payments can be made 24 hours a day, 7 days a week and payments are accepted until 11:59 p.m. Pacific Time on the delinquency date.
✓ You will no longer have to worry about mail delays or post office closures.
✓ You will no longer write a check, look for stamps, or travel to a mailbox.
Pay online for free using your checking account and the Personal Identification Number (PIN), which is printed on the Annual Property Tax Bill. Each electronic check transaction is limited to $999,999.99. To make a payment now, go to
Make Online Payment
You may also pay online by using a credit card (American Express, Discover, MasterCard, or Visa) or Visa Debit card. However, there are processing fees when paying by credit/debit card. Each credit/debit card transaction is limited to $99,999.99, including all service fees. Electronic payments can be made 24 hours a day, 7 days a week and payments are accepted until 11:59 p.m. Pacific Time on the delinquency date. To make a payment now, go to
Make Online Payment