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You are visitor:
15,137,992
Wed, Jul 23, 2008
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
.
Assessor
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.
Auditor-Controller
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.
property tax overview
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