Los Angeles Property Tax: Rates, Deadlines & Appeal (2026)

Los Angeles County’s 2026 regular assessment appeal window is open now and closes November 30, 2026 at 12 midnight Pacific Time for regular-roll residential assessments. File with the Los Angeles County Assessment Appeals Board (AAB) online at the county AAB portal, or by mail/walk-in using Assessment Appeal Application AAB-100 / BOE-305-AH at 500 W. Temple St., Room B4, Los Angeles, CA 90012.

How assessments work in Los

This guide treats “Los” as Los Angeles County, California. For the 2026 regular roll, the value you are challenging is generally the value as of the January 1, 2026 lien date. The assessment is used for the fiscal-year tax bill that is mailed in the fall; annual secured bills are mailed in October, with the first installment due November 1 and delinquent after December 10, and the second installment due February 1 and delinquent after April 10.

Los Angeles County is a Proposition 13 county. The Assessor generally starts with a base-year value when property changes ownership or new construction is completed, then applies an inflation factor capped at 2% per year unless another reassessable event occurs. The tax side is separate: the countywide ad valorem rate is 1% of taxable assessed value, and your bill may also include voter-approved debt and direct assessments that vary by Tax Rate Area (TRA).

A 2026 appeal can be a decline-in-value appeal if your market value on January 1, 2026 is below the Assessor’s enrolled value. LA County also offers an Assessor Decline-in-Value Request for Review portal where owners can view the 2026 assessed value, file a 2026 review application, or check review results; the Assessment Appeals Board is the formal, independent route if you want to preserve appeal rights.

Whether you should appeal

Appeal if the enrolled value is materially higher than what the property could have sold for on January 1, 2026. The most useful evidence for a house, condo, townhouse, or duplex is usually three to five comparable sales close to your property in location, size, condition, lot, view, and date. For a decline-in-value case, California guidance says sales after January 1 may be used only if they are not more than 90 days after the valuation date; in practical terms, focus on sales before January 1, 2026 through roughly March 31, 2026, and explain any adjustments.

Do not appeal simply because your tax bill is high. Fixed items such as refuse, lighting, sewer, Mello-Roos or other direct assessments usually do not fall just because your assessed value is reduced. Also remember that a temporary Proposition 8 reduction is only for the year appealed; the Assessor reviews it later and can restore the value up to the factored Prop 13 base value if the market recovers.

A simple savings example: suppose your 2026 assessed value is $850,000, but comparable sales support $800,000. A $50,000 reduction saves about $500 in the 1% general levy for that year, plus a small additional amount where voter-approved debt rates apply in your TRA. Using the 2025-26 countywide valuation and taxes-levied figures as a rough all-purpose benchmark produces about 1.30% overall, but your actual bill depends on your TRA and fixed direct assessments, so the safest estimate is to start with 1%.

Step-by-step how to file

1. Find your AIN and value. Use your property tax bill or the Assessor portal to confirm the 10-digit Assessor Identification Number, land value, improvement value, exemption status, and TRA.

2. Decide what you are appealing. For most homeowners in 2026, check Regular Assessment – Decline in Value on AAB-100 and use January 1, 2026 as the valuation date. If your issue is a supplemental, adjusted, escape, roll correction, or calamity reassessment, the deadline is different: usually 60 days from the notice/bill mailing or postmark date, or six months after the proposed calamity reassessment notice.

3. Use the correct form. The official paper form is Assessment Appeal Application AAB-100, which is the county version of BOE-305-AH, Assessment Appeal Application. If you use an agent, attach the proper agent authorization unless the authorization is built into the filing and signed correctly. If multiple parcels operate as one economic unit, review AAB-101 Economic Unit Form.

4. Fill in your opinion of value. The form requires the Assessor’s roll value and your requested value, usually split between land and improvements if shown that way on the roll. Do not leave your opinion of value blank; the form warns that an incomplete application can be rejected.

5. File by the deadline. For 2026 regular assessments, LA County’s portal states the deadline ends November 30, 2026 at 12 midnight PST. Filing methods are:

   • Online: Los Angeles County AAB online filing portal, using Applicant Login.
   • Mail: Los Angeles County Assessment Appeals Board, 500 West Temple Street, Room B4, Los Angeles, CA 90012.
   • In person / walk-in: Kenneth Hahn Hall of Administration, 500 W. Temple St., Room B4, Los Angeles, CA 90012.
   • Email: LA County lists aaboffice@bos.lacounty.gov for AAB contact/questions, but the official filing channels described by the AAB are online, mail, and in person—not email filing.

6. Pay the fee or request a waiver. LA County charges a $46 non-refundable application filing fee per application. Paper applications may be paid by check or money order payable to County of Los Angeles. If the fee would cause hardship, submit the county Request to Waive AAB Filing Fee with the application.

What happens after

The AAB is not the Assessor. It is the Los Angeles County Assessment Appeals Board, created by the Board of Supervisors to sit as the county board of equalization and hear disputes between taxpayers and the Assessor.

After filing, keep paying your taxes on time. Filing an appeal does not postpone tax deadlines, penalties, or interest. If you win after paying, the county processes a proportionate refund.

LA County hearings are currently offered in a hybrid format: AAB hearings may be virtual or in person, generally Monday through Friday starting at 8:30 a.m.; in-person hearings are at Room B4 in the Kenneth Hahn Hall of Administration. Hearing Officer hearings are conducted virtually. For qualifying residential property—single-family homes, condos, cooperatives, or residential properties of four units or fewer, and other properties not exceeding the value limit shown on the form—you can request the Assessment Hearing Officer Program on AAB-100. A hearing officer can be faster, but the hearing officer’s decision is a recommendation rather than the final board decision.

At the hearing, you or your authorized representative present evidence, the Assessor presents evidence, and the board or hearing officer may ask questions. The board can lower, sustain, or in some circumstances increase the value based on the evidence. LA County rules allow the board to accept a stipulation and waive appearance, and may waive examination if the facts are fully presented, but homeowners should assume they need to be ready to appear unless the AAB tells them otherwise in writing.

The board is required by law to hear and make a final determination within two years of a timely application unless that period is waived. If the matter is taken under submission and no written findings are requested, the clerk must notify the applicant of the decision within 120 days after the hearing concludes. Written findings of fact cost extra; LA County lists a minimum $492 per parcel and issue for findings.

Local tips

Check exemptions before you spend time on an appeal. The Homeowners’ Exemption reduces the assessed value of an owner-occupied principal residence by $7,000, roughly $70 to $75 per year. New owners are typically mailed the claim form, BOE-266 / ASSR-515, but you should verify that “Homeowners’” appears in the exemption field on the Assessor portal or tax bill.

Disabled veterans and qualifying surviving spouses should review California’s Disabled Veterans’ Exemption and file with the Assessor, not the AAB. Older adults, severely disabled homeowners, and disaster-affected owners should also check Proposition 19 base-year transfer rules and misfortune/calamity relief.

LA County does not publish a simple current countywide residential appeal win rate or median reduction that we could verify from official sources. Treat anyone promising a guaranteed reduction with caution; the AAB warns that agents must be properly registered, and your case still depends on evidence of January 1 market value.

Finally, use the county’s free help. The AAB runs a virtual Public Education Program on how to prepare evidence and what happens at the hearing. If your issue is only that a direct assessment line item is wrong, call the phone number printed next to that item on the bill instead of filing a value appeal.

Los Angeles Property Tax Rate

Los Angeles County’s general ad valorem property tax levy is 1% of taxable assessed value ($1 per $100 of assessed value); the total bill can also include voter-approved debt-service rates and direct assessments that vary by Tax Rate Area/parcel.

Source: https://auditor.lacounty.gov/faqs/

When Are Property Taxes Due in Los Angeles?

Annual secured property taxes are due in two installments: 1st installment due November 1 and delinquent after the close of business on December 10; 2nd installment due February 1 and delinquent after the close of business on April 10. If a delinquency date falls on a Saturday or Sunday, it is extended to the next business day. The Annual Secured Property Tax Bill has two payment stubs; taxpayers may pay each installment separately or pay both installments at the same time.

This is not the same as the assessment appeal deadline above. The appeal deadline is your window to contest your assessed value; the payment due date is when the resulting tax bill must be paid. Missing one does not affect the other, but missing either has real consequences — one forfeits your right to appeal for the year, the other can trigger penalties and interest.

Source: https://ttc.lacounty.gov/secured-property-taxes-frequently-asked-questions/

Property Tax Exemptions in Los Angeles

• Homeowners’ Exemption — An owner who occupies the home as the owner’s principal place of residence on the January 1 lien date.. $7,000 reduction in taxable assessed value for a qualifying owner-occupied home. Yes, one-time filing with the county assessor; once granted, it remains until eligibility ends or title/occupancy changes. Apply by February 15 for the full exemption for that year.. (Source: https://www.boe.ca.gov/proptaxes/homeowners_exemption.htm)
• Disabled Veterans’ Exemption — Qualified veterans whose service-connected injury or disease has been rated 100% disabled or compensated at the 100% rate due to unemployability, for the principal residence; an unmarried surviving spouse of a qualified veteran may also qualify.. For the 2026 lien date: basic exemption up to $180,671 of assessed value; low-income exemption up to $271,009 if household income does not exceed $81,131. Yes. BOE-261-G is required for the initial claim; the basic exemption has no annual refiling requirement after approval, but the low-income exemption requires annual filing. Apply by Initial claim: within 90 days of the qualifying event or by the January 1 following the qualifying event, whichever is later, for 100% of the exemption; low-income annual claims are due January 1 through February 15 for 100% of the exemption.. (Source: https://www.boe.ca.gov/proptaxes/dv_exemption.htm)
• Veterans’ Exemption — A qualifying veteran, unmarried surviving spouse, or pensioned parent of a deceased veteran who meets service requirements and limited-property ownership limits.. Exemption from property tax on up to $4,000 of property value. Yes, annual filing with the county assessor. Apply by February 15 for 100% of the exemption.. (Source: https://www.boe.ca.gov/proptaxes/veterans_exemption.htm)
• Senior, Blind, and Disabled Citizens Property Tax Postponement Program — A state program for senior, blind, or disabled citizens to defer current-year property taxes on their principal residence if they meet program criteria.. Deferral/postponement of current-year property taxes; this is not an exemption and must be repaid under program rules. Yes, application required through the California State Controller’s Office program referenced by the Los Angeles County Treasurer and Tax Collector. (Source: https://ttc.lacounty.gov/senior-citizen-property-tax-assistance/)

How to Look Up Your Property Record in Los Angeles

You can look up your property's official record at https://portal.assessor.lacounty.gov/. The Los Angeles County Assessor Portal/property address search lets users search by AIN or address and view parcel details such as situs address, use type, parcel status, tax rate area, exemption status, current-roll values, base-year values, building/land characteristics, and parcel map links.