Supplemental Secured Property Tax Bill

Please place your cursor on any number to view the description of the bill component. You may also scroll down to the bottom of the page to view a complete list of field descriptions.


Supplemental Property Bill - The Supplemental Property Tax Bill is sent in addition to the Annual Secured Property Tax Bill and both must be paid by the date shown on the bill. California State law requires the reassessment of property as of the first day of the month following an ownership change or the completion of new construction. A change in ownership or a completion of new construction that occurs between January 1 and May 31 results in two supplemental assessments and triggers two Supplemental Property Tax Bills. The first Supplemental Bill is for the remainder of the fiscal year in which the event occurred. The second Supplemental Bill is for the subsequent fiscal year.

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).

Year and Sequence - This area identifies the Year and Sequence – (16 000). This five digit number is made up of a two-digit tax year and a three-digit sequence or bill type. For example, a 2016 annual bill is displayed as 16 000, however a 2016 supplemental bill may be displayed as 16 010.

Transfer/New Construction Date - This date is used as the basis for the change in assessed value. The term “Transfer Date” refers to the recording date of an ownership change. “New Construction Date” refers to the date the new construction was completed.

General Tax Levy - This tax amount is the general one percent (1%) tax rate levied against every property in the County. The calculation is 1 percent multiplied by the "Net Taxable Value."

Voted Indebtedness - Voter-approved taxes levied against property.

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

Electronic Fund Transfer (EFT) Number - The EFT number is used to make credit card/Visa Debit card payments over the telephone. To initiate a credit card/Visa Debit card payment, please call 1(888) 473-0835. However, there are processing fees when paying by credit card/Visa Debit card. Each transaction is limited to $99,999.99. 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.

Full Year Supplemental Taxes Due - The amount of taxes calculated for the entire fiscal year. See Prorated Supplemental Taxes for the actual amount due.

Prorated Supplemental Taxes - The amount of total taxes due and payable for this bill. See Field Number 12 for installment amounts and due dates.

Proration Factor - The mathematical factor used to prorate the amount of taxes due. For more information, refer to the back of the bill.

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

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 percent penalty will be imposed. 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.

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

Current Assessed Value - The Assessor’s valuation of the property after the adjustment.

Prior Assessed Value - This is the Assessor’s valuation of the property prior to the recent transfer/new construction date.

Net Assessed Value - The current assessed value less the prior assessed value.

Attention Statement - This statement is meant to notify taxpayers that there may be other taxes owed.

Assessor's Regional Office - This is the address and telephone number to contact for questions regarding the assessed value of the property.

Less Exemptions - Exemptions, if any, are deducted from the assessed value.

Net Supplemental Value - This is the difference between the current value and the prior value less exemptions.

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

2nd Installment Delinquency Date - If paying the bill in installments, the second installment must be received or United States Postal Service postmarked by this date, or a 10 percent penalty and a $10.00 cost will be imposed.

2nd Installment Due - Amount of taxes due for the second installment. 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.

Remit Amount - If payment is not made by the delinquency date, remit the amount stated here. Include the payment stub(s) with the payment and write the Assessor’s Identification Number and the Year/Sequence Number on the check.

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.

1st Installment Delinquency Date - If paying the bill in full, payment must be received or United States Postal Service (USPS) postmarked by this date. If paying in installments, the first installment must be received or USPS postmarked by this date, or a 10 percent penalty will be imposed.

1st Installment Due - Amount of taxes due for the first installment. 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.

Remit Amount - If payment is not made by the delinquency date, remit the amount stated here. Include the payment stub(s) with the payment and write the Assessor’s Identification Number and the Year/Sequence Number on the check.

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.