How Los Angeles County property tax is calculated
Your bill is the assessed value minus exemptions, times 1% (the Proposition 13 general levy), plus the voter-approved debt rates of your Tax Rate Area (TRA). The assessed value is the price you paid, raised by at most 2% a year until you sell or build, so it is usually below today's market value.[1]
Tax = (Assessed value − $7,000 homeowners' exemption) × (1% + your TRA's debt rates) + direct assessments
Example: a home assessed at $750,000 in the City of Los Angeles pays $8,810.68 for 2026-27 with the homeowners' exemption and $8,893.69 without it. A $1.2 million home in Long Beach pays $15,020.17.[2]
Los Angeles County property tax rate by Tax Rate Area
Los Angeles County has 13,197 Tax Rate Areas, and the TRA number is printed on your bill after the Assessor's Identification Number; each one has its own mix of school, college, city and water district debt.[1] The two largest are below, from the Auditor-Controller's TRA lookup for 2026-27.[2]
| Taxing unit | Rate | Tax year | Exemptions it applies to |
|---|---|---|---|
| General levy (Prop 13 1%) | 1% | 2026-27 | Homeowners' exemption ($7,000, principal residence); Veterans' exemption ($4,000, low assets); Basic ($180,671); Low-income ($271,009) |
| City of Los Angeles voter-approved debt | 0.0126% | 2026-27 | Homeowners' exemption ($7,000, principal residence); Veterans' exemption ($4,000, low assets); Basic ($180,671); Low-income ($271,009) |
| Los Angeles Unified School District debt | 0.1213% | 2026-27 | Homeowners' exemption ($7,000, principal residence); Veterans' exemption ($4,000, low assets); Basic ($180,671); Low-income ($271,009) |
| Los Angeles Community College District debt | 0.0434% | 2026-27 | Homeowners' exemption ($7,000, principal residence); Veterans' exemption ($4,000, low assets); Basic ($180,671); Low-income ($271,009) |
| Metropolitan Water District | 0.0085% | 2026-27 | Homeowners' exemption ($7,000, principal residence); Veterans' exemption ($4,000, low assets); Basic ($180,671); Low-income ($271,009) |
| Total | 1.1858% | 1.1858% of taxable value |
| Taxing unit | Rate | Tax year | Exemptions it applies to |
|---|---|---|---|
| General levy (Prop 13 1%) | 1% | 2026-27 | Homeowners' exemption ($7,000, principal residence); Veterans' exemption ($4,000, low assets); Basic ($180,671); Low-income ($271,009) |
| Long Beach Unified School District debt | 0.1744% | 2026-27 | Homeowners' exemption ($7,000, principal residence); Veterans' exemption ($4,000, low assets); Basic ($180,671); Low-income ($271,009) |
| Long Beach Community College District debt | 0.0761% | 2026-27 | Homeowners' exemption ($7,000, principal residence); Veterans' exemption ($4,000, low assets); Basic ($180,671); Low-income ($271,009) |
| Metropolitan Water District | 0.0085% | 2026-27 | Homeowners' exemption ($7,000, principal residence); Veterans' exemption ($4,000, low assets); Basic ($180,671); Low-income ($271,009) |
| Total | 1.259% | 1.2590% of taxable value |
For 2025-26 the same areas were 1.18738% (City of LA) and 1.269098% (Long Beach), so rates moved down slightly as bond payments changed.[2]
LA County property tax due dates
LA County property tax bills are mailed in October; the first installment is due November 1 and delinquent after 5 p.m. December 10, and the second is due February 1 and delinquent after 5 p.m. April 10.[1]
- January 1 — Lien date
- October 1–October 31 — Annual secured bills mailed
- November 1; delinquent after 5:00 p.m. December 10 — 1st installment due (10% of the installment)
- February 1; delinquent after 5:00 p.m. April 10 — 2nd installment due (10% of the installment + $10 cost)
- Property becomes tax-defaulted July 1 — Unpaid on June 30 ($15 redemption fee + 1.5% a month on unpaid base tax)
Two installments (Nov 1 / Feb 1). If a delinquency date falls on a weekend the deadline moves to the next business day. Online payments are accepted until 11:59 p.m. PT on the delinquency date; eCheck is free (limit $2,500,000 per transaction).[1] Dates for other counties are on property tax due dates.
Exemptions in Los Angeles County
Most homeowners only get the $7,000 homeowners' exemption, worth $7,000 × 1.185825% ≈ $83 a year in the City of LA. Disabled veterans with a 100% rating get a far larger exemption.[1]
| Exemption | Amount | Who qualifies |
|---|---|---|
| Homeowners' exemption | $7,000 | Owner-occupied principal residence on the January 1 lien date (not rentals, vacant or second homes) February 17 (2026 calendar) for the full $7,000; late claims through December 10; renews automatically until terminated |
| Veterans' exemption | $4,000 | Single veteran with assets under $5,000, married veteran under $10,000, or unmarried surviving spouse; property need not be the residence Must be filed every year |
| Disabled veterans' exemption (basic, FY 2025-26) | $180,671 | Principal residence of a veteran (or unmarried surviving spouse) who is 100% disabled, blind in both eyes or lost use of two or more limbs from service Claims filed by February 15, 2026 for FY 2025-26; stays in effect once granted |
| Disabled veterans' exemption (low-income, FY 2025-26) | $271,009 | Same as basic, household income for prior year not over $81,131 Annual filing required |
Supplemental property tax after you buy
When you buy or finish new construction, the Assessor reassesses right away and sends a supplemental bill for the difference between the old and new value, prorated over the months left in the July–June fiscal year.[1] The supplemental bill goes to you even if your lender pays the regular bill from an impound account, so new owners often get two or three bills in the first year.
How to appeal an LA County assessment
You can file with the Assessment Appeals Board from July 2 to November 30 for the regular roll, or within 60 days of the mailing date on a supplemental bill. The Assessor also does a free Decline-in-Value Review in the same window if the market value on January 1 fell below your Prop 13 value.[1][3]
Seniors, Prop 19 and postponement
No county senior exemption. Prop 19 lets owners 55+ (or severely disabled) move their Prop 13 base value to a replacement home anywhere in California up to three times (see california.json). State Property Tax Postponement (State Controller): 40% equity, household income $55,181 or less for 2025, apply by February 10, 2026 for FY 2025-26; funding limited.[1] The statewide rules, including Prop 19 base-value transfers, are on the California property tax calculator.
What the typical LA County homeowner pays
Census figures for 2024 put the median property tax paid by Los Angeles County homeowners at $5,856 on a median home value of $866,500, an effective rate of about 0.68%.[4][5]
That is lower than the rate on new purchases because long-time owners pay on old Prop 13 values. Neighbouring Orange County property tax works the same way with different TRAs.
Common mistakes
- Using the purchase price for an old home. Enter the assessed value from your bill; it may be far below market value.
- Forgetting the supplemental bill. Budget for it in the first year after you buy.
- Missing the homeowners' exemption. New owners must claim it; it is not automatic.
- Assuming 1.25% everywhere. The total depends on your TRA; compare yours with the table above or start from the property tax calculator.
Value too high? Try the free property tax assessment appeal calculator before the Los Angeles County Assessment Appeals Board deadline (not legal advice).
Frequently asked questions
What is the property tax rate in Los Angeles County?
1% plus voter-approved debt: 1.1858% in the City of Los Angeles (TRA 00007) and 1.2590% in Long Beach (TRA 05001) for 2026-27.
When are LA County property taxes due?
The first installment is due November 1 and delinquent after December 10; the second is due February 1 and delinquent after April 10. Late installments add a 10% penalty (plus $10 on the second).
How much is property tax on a $750,000 house in Los Angeles?
About $8,811 a year in the City of Los Angeles with the homeowners' exemption, before any direct assessments.
What is a supplemental tax bill in LA County?
A one-time bill after a sale or new construction for the increase in assessed value, prorated over the rest of the fiscal year.
Sources
- 2025-2026 Taxpayers' Guide
- Property Tax – Tax Rates by TRA (FY 2025/2026 and 2026/2027)
- LTA No. 2026/023 – County Assessment Appeals Filing Period for 2026
- Table B25103: Mortgage Status by Median Real Estate Taxes Paid (American Community Survey 2024 1-year)
- Table B25077: Median Value (Dollars), owner-occupied housing units (American Community Survey 2024 1-year)