Los Angeles County Property Assessment & Tax Guide
Search Los Angeles Property Values, AIN Records, Tax Bills and Appeals
Property assessment for homes, condominiums, apartments, commercial buildings and land inside the City of Los Angeles is handled by the Los Angeles County Assessor. The city itself does not maintain a separate property-assessor roll for real-estate taxation.
This 2026 guide shows how to search by address or Assessor Identification Number, decode the parcel record, distinguish current-roll and base-year values, find tax bills, avoid payment penalties, file a regular assessment appeal before November 30, review homeowners and disabled-veterans exemptions, correct Assessor data, and locate the recorded deed when the online parcel description is not enough.
Search Los Angeles properties by address or AIN
Understand current roll, base value and tax status
Pay taxes through the County Tax Collector
Use the open 2026 assessment-appeal window
County Assessor
Jeffrey Prang
Assessor Help
888-807-2111
Public Service
500 W. Temple Street
2026 appeal window
July 2–Nov. 30
Last verified
August 7, 2026
Los Angeles County’s Regular Assessment Appeal Window Is Open Now
Regular 2026 assessment appeals can be filed from July 2 through November 30, 2026. This filing period applies to regular real and personal property assessments. Do not confuse it with the 60-day deadlines used for supplemental, adjusted or escape assessments.
Regular assessment
File during the annual July 2–November 30 window.
Supplemental assessment
File within 60 days based on the applicable notice or tax-bill mailing/postmark date.
Adjusted / escape assessment
A separate 60-day filing rule generally applies.
Misfortune or calamity reassessment
Appeal within six months after the Assessor mails the proposed reassessment notice.
Appeal filing fee
$46 non-refundable unless a qualifying hardship waiver is approved.
Appeal seminar
The next scheduled free virtual public-education seminar is August 19, 2026.
Appealing does not stop the tax-payment deadline. Pay property taxes on time even while challenging the assessed value.
City of Los Angeles Properties Use Los Angeles County Property Records
Property is inside Los Angeles city
Use the Los Angeles County Assessor for taxable value, parcel characteristics and assessment history.
Need a tax bill or payment
Use the Los Angeles County Treasurer and Tax Collector.
Need the deed
Use the Los Angeles County Registrar-Recorder/County Clerk.
Practical distinction: Los Angeles City Planning, Building and Safety and zoning databases can answer land-use or permit questions, but they do not replace the County Assessor’s taxable parcel record.
Which Los Angeles County Office Handles Each Property Task?
County Assessor
- Assessed property value
- Base-year value
- Parcel characteristics
- AIN and Assessor map
- Homeowners’ exemption
- Disabled Veterans’ exemption
- Ownership-record processing
- Property-data corrections
Auditor-Controller
- Receives the assessment roll
- Adds direct assessments
- Applies the general tax levy
- Applies voter-approved debt rates
- Extends the tax roll
Treasurer & Tax Collector
- Annual secured tax bills
- Tax payments
- Payment history
- Duplicate bills
- Delinquent/defaulted taxes
- Penalty and redemption questions
Registrar-Recorder
- Grant deeds
- Deeds of trust
- Recorded legal descriptions
- Property-document copies
- Historical real-estate records
Wrong-office prevention: The Assessor cannot confirm whether yesterday’s online tax payment posted. The Tax Collector cannot correct your building square footage. The Recorder cannot reduce an assessment.
Choose Your Los Angeles Property Task
Search a property
Use the street address or 10-digit Assessor Identification Number.
Decode current value
Compare current roll, roll preparation, base value and exemption fields.
Check tax status
Use the tax bill and payment system after matching the exact AIN.
Challenge the value
Use the open 2026 regular appeal period before November 30.
Correct property details
Use Property Data Change Request ASSR-129 for qualifying factual errors.
Find recorded ownership
Request the acquisition deed or other recorded real-estate documents.
Jump to a Los Angeles Property Task
How to Search Los Angeles Property Assessor Records
Open the official Assessor Portal.
Visit portal.assessor.lacounty.gov.
Search by street address first.
Enter the property address and select the matching parcel result.
Use the AIN for an exact parcel.
The Assessor Identification Number is the preferred identifier when several units or similar addresses appear.
Use Map Search when the address is unreliable.
This is useful for vacant land, new parcels, corner lots or properties with unusual Assessor situs formatting.
Open the parcel Summary.
Confirm AIN, situs address, use type, parcel type, tax rate area, parcel status, tax status and exemption.
Review building and land characteristics.
Check units, bedrooms, bathrooms, building square footage, land square footage, year built and effective year.
Review the value tables.
Compare current roll, roll preparation and base-year values.
Open the parcel map carefully.
Use it for assessment context only, not as a legal boundary survey.
Follow the annual-tax link only after matching the parcel.
Tax payment and payment status belong to the Treasurer and Tax Collector.
Save a dated record.
Download or print the Assessor result before filing an appeal, correction request or purchase review.
How to Read a Los Angeles County Assessor Identification Number
The Assessor Identification Number is a 10-digit parcel identifier commonly shown in a grouped format such as 1234-567-890.
Map Book
The first four digits identify the Assessor map book.
Map Page
The next three digits identify the page.
Parcel
The final three digits identify the parcel on that page.
Best practice: Copy the AIN directly from the Assessor result or secured property-tax bill instead of retyping it from memory.
Why a Los Angeles Property Address May Not Appear
Multi-unit property
A condominium or apartment complex can use Assessor addresses that differ from the mailbox or marketing address.
Commercial property
The enrolled situs can differ from the commonly used business address.
Corner parcel
The Assessor may use the address from the other street frontage.
Brand-new development
Newly created property information may not yet be enrolled in the public search.
Vacant land
VAC/VIC notation may identify a vacant parcel by a nearby intersection or landmark.
Cross-street search
The Assessor specifically recommends nearby cross streets when an address search fails.
Owner-name search is not available on the public website. Los Angeles County restricts online owner-name searching for privacy reasons. Owner information can be requested through Assessor office channels.
Los Angeles Property Record Field Decoder
| Field | Meaning | What to verify |
|---|---|---|
| AIN | 10-digit Assessor parcel identifier. | Match it with the tax bill and purchase documents. |
| Situs address | Property-location address used by the Assessor. | It can differ from the mailing address. |
| Use type | Assessor category such as single-family residence or commercial property. | Check that the use matches the actual property. |
| Tax rate area | Geographic tax-rate grouping associated with the parcel. | Nearby parcels can sit in different tax-rate areas. |
| Tax status | Assessor display indicating current or delinquent status. | Use the Tax Collector for the live amount and payment status. |
| Exemption | Displayed qualifying exemption on the parcel. | Check eligibility after ownership or occupancy changes. |
| Building square feet | Assessor-enrolled building area. | Compare with plans, permits or a measured appraisal if disputed. |
| Year built | Year at least half of original construction was completed. | Do not confuse it with effective year. |
| Effective year | Adjusted age reflecting substantial rehabilitation or later construction. | Review remodel or new-construction history. |
| Current roll | Value currently enrolled for the displayed assessment year. | Separate land and improvement components. |
| Roll preparation | Value being prepared for the next roll. | Do not mistake a future-roll field for the current bill. |
| Base value | Prop 13 base-year value associated with ownership or new-construction events. | Check the displayed base-value year. |
| Misfortune & calamity status | Field associated with disaster-reassessment processing. | Contact the Assessor when damage has not been reflected. |
How Los Angeles Assessed Value Typically Moves Over Time
Purchase or qualifying event
A change in ownership or qualifying new construction can create a new base-year value.
Base-year value
The Assessor enrolls the new taxable base under California property-tax law.
Annual adjustment
The taxable value can generally rise by the California inflation factor, capped at 2% annually under Prop 13.
Temporary decline
Proposition 8 can temporarily reduce taxable value when market value drops below the factored base-year value.
Tax roll
The Auditor-Controller applies the 1% general levy, debt rates and direct assessments to generate the bill.
Market value and taxable value are not the same thing. A property can sell for far more than the prior owner’s enrolled value and later receive a supplemental assessment after the ownership change is processed.
Los Angeles Supplemental Property Tax After a Purchase or New Construction
Trigger
Change of ownership or qualifying completed new construction can create a supplemental assessment.
Difference calculation
The Assessor compares the new base-year value with the prior enrolled value.
Partial-year proration
The supplemental tax generally reflects the remaining portion of the fiscal year.
One or two bills
The timing of the event can result in one or two supplemental bills.
Mortgage warning
Supplemental bills may not be paid automatically from a lender’s regular escrow account.
Appeal timing
Supplemental assessment appeals generally have a 60-day filing window tied to the applicable notice or bill.
Buyer budget tip: Do not estimate future ownership cost using only the seller’s annual property-tax bill. A new base-year value can materially change the tax.
Los Angeles County Secured Property Tax Deadlines
Annual bill mailed
Secured property-tax bills are prepared and mailed in October.
First installment due
The first installment becomes payable.
First installment delinquent
A 10% penalty applies after the legal deadline.
Second installment due
The remaining installment becomes due.
Second installment delinquent
A 10% penalty plus statutory cost can apply.
Defaulted taxes
Unpaid current-year secured taxes become defaulted after June 30.
Defaulted-tax cost: After July 1, the Tax Collector currently lists a $15 redemption fee plus additional penalties of 1.5% of the base tax per month.
Los Angeles Property Tax Payment Methods and Fees
$0
Online eCheck fee
Qualifying electronic-check payments have no County service charge.
2.22%
Credit / debit service fee
Minimum service fee is $1.49 per transaction.
11:59 PM
Online delinquency-date cutoff
Electronic payments are accepted until 11:59 p.m. Pacific Time on the delinquency date.
Online
Use the official Tax Collector payment service after verifying the AIN, tax year and sequence.
Telephone
The secured tax card-payment number is 888-473-0835.
Mail
Los Angeles County Tax Collector, P.O. Box 54018, Los Angeles, CA 90054-0018.
In person
225 N. Hill Street, First Floor Lobby, Los Angeles, CA 90012.
Partial payment
Partial secured-tax payments are accepted, but the unpaid balance can still become delinquent.
Mortgage lender bill
An “Information Only” bill can indicate that a lender is expected to pay from escrow.
How to File a Los Angeles County Assessment Appeal
Review the Assessor record
Confirm AIN, property characteristics, exemption and current-roll values.
Prepare evidence
Organize comparable sales, property-condition evidence and a requested value.
File by November 30
Submit the regular assessment appeal with the required $46 filing fee or hardship-waiver request.
Prepare for hearing
Monitor case status and submit hearing evidence according to the Board’s instructions.
Evidence checklist
- AIN and property address
- Current Assessor parcel record
- Owner’s requested value
- Comparable sales
- Dated property photographs
- Repair estimates
- Inspection or engineering reports
- Appraisal report
- Floor-area evidence
- Survey or land evidence
- Income and expense records for commercial property
- Prior Assessor correspondence
Findings of Fact: Written findings are optional and currently carry a minimum fee of $492 per parcel and issue.
Free 2026 education seminar: Los Angeles County’s next scheduled Assessment Appeals Public Education Program seminar is Wednesday, August 19, 2026, from 9:00 a.m. to 11:00 a.m.
“I am reviewing AIN __________ at __________. The current assessed value is __________. My evidence supports __________ because of comparable sales, physical condition or incorrect property characteristics. Please confirm whether I should use the regular assessment appeal, supplemental appeal or a property-data correction.”
Los Angeles Homeowners’ and Disabled Veterans’ Exemptions
$7,000
Homeowners’ Exemption
Reduces the taxable value of a qualifying principal residence by up to $7,000.
$180,671
2026 Disabled Veterans’ Basic Exemption
Available to qualifying disabled veterans or qualifying unmarried surviving spouses.
$271,009
2026 Low-Income Disabled Veterans’ Exemption
2026 low-income household limit is $81,131.
Homeowners’ Exemption: Once granted, it generally remains until title changes, the owner stops occupying the property as the principal residence on the lien date, or the property otherwise becomes ineligible.
Disabled Veterans’ Exemption: The basic claim generally uses one-time filing once granted, while the low-income level requires continuing income qualification.
How to Correct Los Angeles Assessor Property Data
Wrong building square feet
Gather plans, permits, measurements or an appraisal sketch.
Wrong bedroom or bath count
Provide permit records or other reliable property evidence.
Incorrect year or effective year
Gather construction and remodeling documentation.
Demolished improvement remains
Provide demolition permit and dated completion evidence.
Owner information is outdated
Confirm the deed was recorded and allow document-processing time.
Mailing address problem
Use the Assessor’s official mailing-address change process rather than altering the situs address.
Property Data Change Request: Los Angeles County directs taxpayers with inaccurate parcel-detail information to the ASSR-129 Property Data Change Request. Staff reviews the evidence and makes corrections when appropriate.
A factual correction and value appeal are not the same process. If the building data is wrong, correct the record. If the property facts are correct but the taxable value is disputed, consider the assessment-appeal route.
Wildfire, Disaster and Misfortune & Calamity Property Relief
Property suffered major damage
Ask the Assessor about a misfortune-and-calamity reassessment.
Assessment appeal timing
A proposed disaster reassessment generally has a six-month appeal period after mailing.
Property-tax bill still exists
Do not automatically stop paying a tax bill because a disaster claim or reassessment is pending.
Disaster-relief Assessor contact: Los Angeles County publishes relief@assessor.lacounty.gov for property-assessment disaster questions.
How to Find a Los Angeles Property Deed or Recorded Legal Description
Copy the Assessor parcel information.
Save the AIN, situs address and any lot or tract references shown by the Assessor.
Do not treat the Assessor boundary description as the legal description.
The Assessor specifically states that its internal property-boundary description is not a legal description.
Open the Recorder’s real-estate records service.
Los Angeles County maintains real-estate records dating back to 1850.
Search using recording information or party names.
Recorded real-estate indexing is based on grantor/grantee and recording data rather than a simple public address database.
Request the acquisition deed.
Use the recorded deed when the true legal description is required.
Allow processing time.
Online real-estate copy orders can take up to 20 working days.
Boundary warning: Los Angeles County states that Assessor maps are not surveys and should not be used to define property lines or settle neighbor disputes.
Los Angeles Property Buyer Record Checklist
1. Assessor parcel
Match the AIN, situs, property type and building characteristics.
2. Current roll value
Understand that the seller’s taxable value may be far below the buyer’s future base-year value.
3. Supplemental tax estimate
Budget for additional tax after a change in ownership.
4. Tax status
Verify current, delinquent or defaulted taxes with the Tax Collector.
5. Recorded deed
Match the legal description and seller against Recorder records.
6. Exemption reset
Do not assume the seller’s exemption automatically becomes the buyer’s exemption.
7. Parcel map
Use it for context, then obtain a survey when boundary certainty matters.
8. City zoning and permits
Separately check Los Angeles zoning, permits and code history for development decisions.
9. Appeal calendar
A buyer receiving a new supplemental assessment can have a separate appeal deadline.
Cross-state comparison: California’s Prop 13 base-year system works very differently from Florida’s Property Appraiser model. See the existing Volusia County Property Appraiser guide for a useful comparison.
Los Angeles Property Search Problems and Fast Fixes
| Problem | What to do | Correct office |
|---|---|---|
| Address returns no parcel | Try cross streets, Map Search or the AIN from a deed or tax bill. | Assessor |
| Cannot search owner name online | Use address/AIN online or request owner information through Assessor office channels. | Assessor |
| Condo address finds several results | Match the AIN, unit, legal description and tax bill. | Assessor |
| VAC/VIC appears as address | Treat it as a nearby-location notation for vacant land, not a normal street address. | Assessor |
| Building data is wrong | Prepare ASSR-129 with supporting evidence. | Assessor |
| Payment is missing | Contact the Treasurer and Tax Collector with the AIN, tax year and payment details. | Tax Collector |
| 2026 regular value seems too high | Prepare evidence and file the regular assessment appeal by November 30. | Assessment Appeals Board |
| Supplemental bill is disputed | Check the 60-day appeal deadline printed on the applicable notice or bill. | Assessment Appeals Board |
| Need official legal description | Order the acquisition deed rather than relying on the Assessor boundary description. | Registrar-Recorder |
| Need property boundary | Hire a licensed surveyor; Assessor maps are not surveys. | Surveyor |
| Wildfire damaged property | Ask the Assessor about misfortune-and-calamity reassessment and retain damage evidence. | Assessor |
| Seller tax bill looks unusually low | Estimate the buyer’s new base-year and supplemental taxes rather than relying on the seller’s Prop 13 value. | Assessor / Tax Collector |
Los Angeles County Property Tax Offices and Contacts
Assessor public hours: The Assessor portal currently publishes Monday–Friday service hours. For time-sensitive in-person service, confirm office availability before traveling.
Los Angeles Property Records Action Center
Search Assessor Record
Enter address or AIN and review parcel data, value and map information.
View Property Tax
Check bills, payment status, duplicate statements and tax information.
File 2026 Appeal
Regular filing remains open through November 30, 2026.
Request Recorded Copy
Order the deed or other Los Angeles County real-estate record.
Los Angeles Property Assessor 2026 FAQs
1. Does the City of Los Angeles have its own property assessor?
No. Real-estate assessment for properties inside the City of Los Angeles is handled by the Los Angeles County Assessor. The County Assessor establishes assessed value, maintains the assessment roll and administers exemptions.
2. How do I search a Los Angeles property by address?
Open the Los Angeles County Assessor Portal, enter the street address and select the matching parcel. If the address fails, use nearby cross streets, Map Search or the property’s Assessor Identification Number.
3. Can I search Los Angeles County property by owner name online?
No. The Assessor states that public owner-name searching is restricted on its website for privacy reasons. Use the address or AIN online and contact an Assessor office for allowable owner-information access.
4. What is an AIN in Los Angeles County?
The Assessor Identification Number is the 10-digit parcel number used to identify property. It is generally structured as four map-book digits, three map-page digits and three parcel digits.
5. What is the 2026 Los Angeles property assessment appeal deadline?
The regular assessment filing period runs from July 2 through November 30, 2026. Supplemental, adjusted, escape and disaster-related assessments use separate filing deadlines.
6. How much does a Los Angeles County assessment appeal cost?
The current non-refundable application fee is $46. A hardship fee-waiver request is available for qualifying applicants. Written Findings of Fact currently carry a minimum fee of $492 per parcel and issue.
7. What are Los Angeles County property-tax payment deadlines?
The first secured-tax installment is due November 1 and becomes delinquent after December 10. The second installment is due February 1 and becomes delinquent after April 10, subject to legal weekend or holiday adjustments.
8. How much does Los Angeles County charge for online property-tax payment?
Qualifying eCheck payments have no service charge. Credit and debit card payments currently carry a 2.22% processing fee with a minimum fee of $1.49 per transaction.
9. What is the Los Angeles homeowners’ property-tax exemption?
California’s Homeowners’ Exemption can reduce the taxable value of a qualifying principal residence by up to $7,000. It generally remains in effect after approval until ownership, occupancy or eligibility changes.
10. Is the Los Angeles Assessor parcel map a legal survey?
No. Los Angeles County states that Assessor maps are prepared for assessment purposes and are not surveys. Use a recorded deed, plat and licensed survey when legal boundaries matter.
Official Sources and Editorial Verification
Los Angeles County Assessor Portal
Address and AIN search, parcel characteristics, current roll, base values and maps.
Los Angeles County Property Tax Portal
County property-tax roles, bills, payments, valuation and self-service links.
Treasurer and Tax Collector
Secured-tax deadlines, payment rules, delinquency and bill information.
Assessment Appeals Board
Filing periods, $46 application fee, Findings of Fact and hardship waiver.
Registrar-Recorder/County Clerk
Real-estate records, deed-copy access and recording information.
California Board of Equalization
Homeowners’ and Disabled Veterans’ exemption guidance.
2026 facts checked: current Assessor, public property-search method, owner-name restriction, parcel-map limitations, ASSR-129 correction process, Assessor/Tax Collector office split, secured-tax due dates, 2.22% card fee, appeal window, $46 appeal fee, $492 Findings of Fact minimum, homeowners’ exemption, 2026 Disabled Veterans’ exemption amounts and Recorder copy timing.
CountyPropertyAppraiser.org is an independent informational website. It is not affiliated with Los Angeles County, the Office of the Assessor, Auditor-Controller, Treasurer and Tax Collector, Assessment Appeals Board, Registrar-Recorder/County Clerk, City of Los Angeles or California State Board of Equalization.
Property values, tax status, payment fees, due dates, appeal deadlines, exemption limits, office hours, public interfaces and forms can change. Confirm time-sensitive information with the responsible official office before paying taxes, filing an appeal, buying property or relying on a public record for a legal transaction.
Last reviewed: August 7, 2026.
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