Los Angeles County Municipal Code Ch. 4.64 Property Taxes

The ordinance set out in Sections 4.64.010 through 4.64.030 of this chapter is adopted pursuant to Section 170 of the Revenue and Taxation Code.

(Ord. 96-0049 § 1, 1996: Ord. 11013 § 1, 1974.)

A.

Every assessee of any taxable property, or any person liable for the taxes thereon, whose property was damaged or destroyed without his or her fault as the result of a misfortune or calamity as defined in sections 170(a)(1), 170(a)(2) and 170(a) (3) of the California Revenue and Taxation Code may apply for reassessment of that property. The application shall comply with the following requirements:

The application for reassessment shall be filed within 12 months of the misfortune or calamity, by delivering to the assessor a written application requesting reassessment and showing the condition and value, if any, of the property immediately after the damage or destruction, and the dollar amount of the damage.

The application shall be executed under penalty of perjury, or if executed outside of the State of California, verified by affidavit.

B.

The assessor may, not withstanding whether an application has been filed, initiate the reassessment where the assessor determines that within the proceeding 12 months taxable property located in the County was damaged or destroyed as the result of misfortune or calamity.

(Ord. 2005-0017 § 2, 2005.)

All of the provisions of Section 170 of the Revenue and Taxation Code shall apply as if set forth in full in this chapter.

(Ord. 96-0049 § 2, 1996: Ord. 11013 § 3, 1974.)

Pursuant to section 4837.5 of the Revenue and Taxation Code, taxes levied on an escape assessment made under the authority of Article 4 of Chapter 3 of Part 2 of the Revenue and Taxation Code, or taxes increased by reason of the discovery of an error, pursuant to Article 1 of Chapter 2 of Part 9 of the Revenue and Taxation Code may be paid in installments if:

A.

A written request for installment payment is filed by the assessee with the tax collector prior to the time the second installment of taxes on the secured roll becomes delinquent, or by the last day of the month following the month in which the tax bill is mailed, whichever is later. For unsecured taxes, the written request for installment payment must be filed with the tax collector prior to the date on which those taxes become delinquent

(Ord. 2024-0022 § 1, 2024; Ord. 2000-0062 § 1, 2000; Ord. 11372B § 1, 1976.)

A copy of the installment request must be transmitted by the tax collector to the assessor when the assessee requests a waiver of the application fee pursuant to Section 4.64.131. The assessor must, within 30 days after such transmittal, file a statement with the tax collector stating whether in their opinion the tax or tax increase was due, in whole or in part, to the error, omission, or other fault of the assessee. When a tax increase, pursuant to section 4832 of the Revenue and Taxation Code is involved, the reference in this section to the assessor will be deemed to be a reference to the auditor.

(Ord. 2024-0022 § 2, 2024; Ord. 11372B § 2, 1976.)

Based upon the request of the assessee and the statement from the assessor or auditor, the tax collector shall determine whether the request shall be allowed or denied. The tax collector shall notify the assessee of his decision by written notice to his last known address. If the request is granted, the notice shall set forth the installment payment schedule and the consequences for failure to meet the requirements of the payment plan as set forth in Sections 4.64.040 through 4.64.120 of this chapter.

(Ord. 11372B § 3, 1976.)

If payment is authorized to be made in installments, one quarter of said tax shall be paid within 30 days after the date that notice is mailed by the tax collector to the assessee notifying the assessee that installment payments will be allowed. One quarter of said tax shall be paid on the first, second and third yearly anniversary of the date that notice authorizing installment payments is mailed by the tax collector to the assessee.

(Ord. 11372B § 4, 1976.)

Notwithstanding any other provisions of the ordinance codified in Sections 4.64.040 through 4.64.120 of this chapter, if a taxpayer made a timely request for relief under the provisions of such prior to February 1, 1977, and if payment were authorized to be made in installments, and if the first installment payment has not been made, one-half of said tax shall be paid prior to March 1, 1979, and the remaining one-half shall be paid no later than September 1, 1979.

(Ord. 11767 § 1, 1978: Ord. 11549 § 1, 1977; Ord. 11425 § 1, 1976: Ord. 11372B § 4.1, 1976.)

If taxes are authorized to be paid in installments, no penalties or interest shall be charged so long as installment payments are made when due. If any installment is not paid when due, or if the property on the secured roll becomes tax deeded, or if taxes due on the unsecured roll are not paid on or before August 31st, the entire tax shall immediately become due and payable and no further installment payments shall be authorized under the provisions of Sections 4.64.040 through 4.64.120 of this chapter. Interest, penalties, costs and redemption penalties and fees, if applicable, shall be charged on the total tax as if no payment had been received. There shall be credited on the amount payable the total amount of any installments paid under this plan.

(Ord. 11372B § 5, 1976.)

If payment is not authorized in installments, the original amount of taxes due shall be payable within 30 days of the mailing of the notice to the taxpayer if the original delinquency date has passed.

(Ord. 11372B § 6, 1976.)

The tax collector shall maintain a separate record listing the current status of all such installment accounts authorized under Sections 4.64.040 through 4.64.120 of this chapter.

(Ord. 11372B § 7, 1976.)

It is not the intent of the ordinance set out in Sections 4.64.040 through 4.64.120 of this chapter to in any way stay the enforcement of any of the other provisions of the Revenue and Taxation Code.

(Ord. 11372B § 8, 1976.)

When a taxpayer elects to pay delinquent taxes in installments as authorized by Section 4217 of the Revenue and Taxation Code, an application fee of $ $75.00 shall be paid to the tax collector before the application is processed.

(Ord. 2000-0062 § 2, 2000: Ord. 87-0045 § 1, 1987.)

When a taxpayer elects to pay escape assessments in installments as authorized by section 4837.5 of the Revenue and Taxation Code, an application fee of $200.00 must be paid to the tax collector before the application is processed. The tax collector may waive the application fee if the escape assessment was not due, in whole or in part, to the error, omission, or other fault of the assessee as determined pursuant to Section 4.64.050.

(Ord. 2024-0022 § 3, 2024; Ord. 2000-0062 § 3, 2000.)

When a taxpayer applies to the tax collector to have any parcel separately valued on the current roll for the purpose of paying taxes, or separately valued in order that it may be redeemed, pursuant to Sections 2821 or 4151 of the Revenue and Taxation Code, an application fee shall be paid to the tax collector before the application is processed. The fee shall be based on the number of parcels to be created and shall be set as follows:

Two parcels: $95.00

Three parcels: $111.00

Four parcels: $127.00.

(Ord. 87-0045 § 2, 1987.)

The fee charged for title searches as specified under section 4112 of the Revenue and Taxation Code is one hundred sixty- five dollars ($165) per parcel. This fee is imposed to recover costs incurred by the Treasurer and Tax Collector in accordance with Government Code section 54985(a).

The fee charged for title report updates to ascertain any changes in ownership and/or parties interest (date down report) is forty dollars ($40) in accordance with Government Code section 54985(a) and Revenue and Taxation Code sections 4112, 3701, and 3799.

The fee charged for personal contact, if applicable, as specified under sections 3704.7 and 4672.3 of the Revenue and Taxation Code is five hundred ninety-four dollars ($594) per parcel. This fee is imposed to recover costs incurred by the Treasurer and Tax Collector as specified under section 3704.7 of the Revenue and Taxation Code and in accordance with Government Code section 54985(a).

The fee charged for providing notice by mail to any parties of interest entitled to receive a notice of auction, as required by section 3701 of the Revenue and Taxation Code, regarding any tax defaulted parcel which is subject to sale to collect defaulted secured property taxes, pursuant to section 3691 of the Revenue and Taxation Code, is one thousand forty-six dollars ($1,046) per parcel. This fee is imposed to recover costs incurred by the Treasurer and Tax Collector as specified under section 4112 of the Revenue and Taxation Code and in accordance with Government Code section 54985(a).

The fee charged for publication, if the tax-defaulted property is redeemed prior to the proposed sale, but after the Treasurer and Tax Collector has incurred notice or publication costs pursuant to sections 3702 or 3798 of the Revenue and Taxation Code in connection with a notice of intended sale, is eighty-six dollars ($86) per parcel. This fee is imposed to recover reasonable costs incurred by the Treasurer and Tax Collector, as specified in section 4112 of the Revenue and Taxation Code and in accordance with Government Code section 54985(a).

(Ord. 2022-0045 § 1, 2022; Ord. 2016-0010 § 1, 2016: Ord. 2010-0012 § 1, 2010; Ord. 2005-0041 § 1, 2005: Ord. 99-0088 § 1, 1999: Ord. 94-0047 § 1, 1994: Ord. 87-0045 § 3, 1987.)

Organizations by Agreement.

A.

Upon submission of an initial application by a public agency to purchase tax-defaulted property, subject to the Tax Collector's power to sell pursuant to California Revenue and Taxation Code section 3691, a mandatory fee of two hundred seventy-four dollars ($274) is due and payable to the Tax Collector. The mandatory fee is for recovery of the Tax Collector's reasonable costs for review and preliminary approval of the submitted application. As used in this Section, a public agency means the state, county, any revenue district the taxes of which on the property are collected by county officers, or any redevelopment agency created pursuant to the California Community Redevelopment Law, pursuant to California Revenue and Taxation Code section 3791.3.

B.

Upon submission of an initial application by a non-profit organization to purchase tax-defaulted property, subject to the Tax Collector's power to sell pursuant to California Revenue and Taxation Code section 3691, a mandatory fee of three hundred twenty-nine dollars ($329) is due and payable to the Tax Collector. The mandatory fee is for recovery of the Tax Collector's reasonable costs for review and preliminary approval of the application when referral of the application to the Los Angeles County Development Authority ("LACDA"), as defined in Title 2, Chapter 2.58, Sections 2.58.020 and 2.58.021 of this Code is not required. As used in this Section, non-profit organization means a non-profit organization incorporated pursuant to Part 2 of Division 2 of Title 1 of the California Corporations Code commencing with section 5110. The Tax Collector will refer applications to the LACDA for additional review when the qualified non-profit organization proposes to construct or rehabilitate affordable housing or develop a non-residential use to serve low-income persons directly pursuant to California Revenue and Taxation Code section 3791.4.

C.

Upon the Tax Collector's submission of an application to the LACDA for additional review as stated above in Section 4.64.151, subsection B, a mandatory fee of three hundred ninety-seven dollars ($397) is due and payable to the Tax Collector for recovery of costs associated with the LACDA's additional review.

D.

A mandatory fee of five hundred eighty six dollars ($586) payable to the Tax Collector following approval of an application submitted by either a public agency or a nonprofit organization for purchase of tax-defaulted property that is subject to the Tax Collector's power to sell, is due and payable following the effective date of the agreement pursuant to California Revenue and Taxation Code section 3802. The additional fee is for recovery of costs for the Tax Collector's final research and notification of parties of interest for the property as required under California Revenue and Taxation Code sections 3800 and 4675. Parties of interest include lien holders of record and any person with title of record to all or any portion of the property subject to the Tax Collector's power to sell and identified for sale by agreement to either the public agency or qualified

(Ord. 2022-0044 § 1, 2022.)

A.

Upon referral of the application by the Tax Collector to the LACDA, as defined in this Chapter, nonprofit organizations are required to submit fees in the amount of two thousand three hundred fifty-six dollars ($2,356) for recovery of reasonable costs for the LACDA's application intake and technical review of tax-defaulted residential rental and/or for-sale projects and nonresidential projects for purchase subject to the Tax Collector's power to sell pursuant to California Revenue and Taxation Code section 3691.

B.

Upon referral of an application to the LACDA from the Tax Collector, nonprofit organizations are required to submit additional fees in the amount of eight hundred thirty-nine dollars ($839) for recovery of reasonable costs for the LACDA's initial lease review and tenant income certification for rental and for-sale projects. This fee covers the reasonable costs of the LACDA's income-eligibility reviews and certifications associated with initial occupancy of projects completed through applications to purchase tax-defaulted property that is subject to the Tax Collector's power to sell, after referral of the applications to the LACDA.

C.

A fee of seven hundred seven dollars ($707) fee will be charged by the LACDA to nonprofit organizations for financial and occupancy monitoring, financial reviews, and any initial lease review. sale agreement review and income certification for new tenants or owners to cover the reasonable costs of monitoring for long-term asset management and any income-eligibility reviews and certifications associated with tenant or owner turnover for occupancy of projects completed through applications to purchase tax-defaulted property that is subject to the Tax Collector's power to sell, after referral of the application to the LACDA. The fee is charged annually for rental projects and at change of title for for-sale projects.

(Ord. 2022-0044 § 2, 2022.)

A.

Every owner of tax-exempt real property located in the county of Los Angeles shall report to the assessor the creation, renewal, sublease or assignment of any lease, sublease, license, use permit, or other document which conveys the right to use that real property, within sixty days of the transaction. The report shall include all of the following:

The name and address of the owner;

The names and addresses of all other parties to the transaction, including an identification of each party and his or her possessory interest;

The type of transaction whether creation, renewal, sublease, or assignment;

The description of the property;

The date of the transaction;

The terms of the transaction, including all of the following:

a.

The consideration for the possessory interests, whether paid in money or otherwise,

b.

The term of the possessory interest, including any renewal or extension options,

c.

If a sublease or assignment, the original term, remaining term and full consideration paid for the master or underlying lease.

B.

This section shall remain operative only until January 1, 1991 unless a later enacted statute which is chaptered on or before January 1, 1991 deletes or extends the date set forth in Revenue and Taxation Code Section 480.5(b).

(Ord. 90-0053 § 1, 1990.)

Revenue and Taxation Code section 5105 is hereby made operative in Los Angeles County.

The Auditor-Controller may issue refunds of property taxes or assessments when authorized pursuant to article 1, chapter 5, part 9, of division 1 of the Revenue and Taxation Code, notwithstanding section 5097, to an assessee of the property for which the refund is authorized, or to the latest recorded owner of that property, as shown on the tax roll, without a claim for refund filed, if both of the following conditions are met:

A.

There has been no transfer of the property during or since the fiscal year for which the taxes subject to refund were levied, and

B.

The amount of the refund is less than ten thousand dollars ($10,000).

(Ord. 2025-0013 § 1, 2025.)