Statement of Prior Year Taxes

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Statement of Prior Year Taxes - The Statement of Prior Year Taxes is an accounting of all charges and penalties for defaulted taxes incurred to date. The statement itemizes the year(s) of defaulted taxes, a 10 percent penalty and $10 cost for each year of default, a 1.5 percent redemption penalty per month on the total unpaid tax amount due, and a $15 redemption fee.

Assessor's Identification Number - This area identifies the Assessor’s Identification Number – (1234-567-890). The Assessor’s Identification Number (AIN) is a ten-digit number assigned by the Office of the Assessor to each piece of real property in Los Angeles County. This ten-digit AIN is made up of a four-digit Map Book Number (1234), a three-digit Page Number (567), and a three-digit Parcel Number (890).

PIN - The PIN number is used to make electronic check payment to protect your security and privacy and is used to pay your current year and defaulted taxes online. Effective with tax bills issued after August 2013, the PIN may contain all alpha, all numeric, or alpha/numeric characters. The alpha letter 'O' is not used in the PIN. The '0' is always a number zero.

Special Information - This section provides important information about the bill and states whether there are any delinquent taxes owed.

Assessee - The owner of record and the mailing address on file with the Office of the Assessor.

Property Location and/or Property Description - The property address and/or legal description on record with the Office of the Assessor.

Breakdown of Delinquent Taxes Owed - This section lists the Assessor’s Identification Number and the Year and Sequence Number by the year the property first defaulted. Current year taxes are rolled or drawn off to the delinquent tax roll if they remain unpaid as of June 30 of each fiscal year (July 1 to June 30). D/O represents the drawn off date. Taxes that are delinquent for five years become subject to the Tax Collector’s power to sell, and the property may be sold at a public auction.

Total Taxes Due - This is the total amount due for the bill. The Annual Secured Property Tax Bill has two payment stubs. The first installment is due
November 1 and is delinquent December 10. If the first installment is not received or United States Postal Service (USPS) postmarked by December 10, a 10% penalty will apply. The second installment is due February 1 and is delinquent April 10. If the second installment is not received or USPS postmarked on or before April 10, a 10 percent penalty and a $10.00 cost will be imposed. Taxpayers must be sure to include the payment stub with any type of payment and write their Assessor's Identification Number with the Year/Sequence Number on their check.

Redemption Fee - A $15.00 fee is charged whenever a bill remains unpaid as of June 30.

Amount to Pay - The amount due, if paid by date, indicated on the statement.

Additional Penalty Amount - The amount of penalty that is added monthly to the amount due if payment is not received by the date of the statement.

Regular Payments - This section shows any payments that have been received and posted.

Additional Fees - Any fees that must be collected because the property has been deemed “subject to the Tax Collector’s power to sell.”

Returned Check Charge - There is a $50.00 charge for any check returned by the bank.

Must be Received by - Payment must be received by the date indicated on the statement. The postmark date for prior year taxes is not sufficient to stop accruing penalties.

Make Checks Payable - Make checks payable to the Los Angeles County Tax Collector and mail to this address. Include the payment stub(s) with the payment and write the Assessor’s Identification Number and the Year/Sequence Number on the check.