Los Angeles County property tax rates by city, 2026-27
Los Angeles County has 13,197 tax rate areas (TRAs), according to the Auditor-Controller's 2025-26 Taxpayers' Guide. Each TRA is a unique overlap of city, school, college and water district lines, and each has its own total rate. The guide notes that in most of the county the total rate does not exceed 1.25%.
The table shows one TRA per city from the Auditor-Controller's tax rate lookup, for the 2025-26 and 2026-27 fiscal years. Cities have many TRAs, so use these as examples and look up your own.
| City | Example TRA | 2025-26 rate | 2026-27 rate |
|---|---|---|---|
| Los Angeles (city, LAUSD) | 67 | 1.187380% | 1.185825% |
| Long Beach | 4998 | 1.269098% | 1.259025% |
| Lakewood | 5442 | 1.269098% | 1.259025% |
| Pomona | 7736 | 1.251894% | 1.250794% |
| Beverly Hills | 2408 | 1.199438% | 1.189084% |
| Lancaster | 5627 | 1.188022% | 1.183505% |
| Culver City | 3148 | 1.175148% | 1.173222% |
| Santa Clarita | 299 | 1.161013% | 1.163126% |
| Whittier | 3481 | 1.163103% | 1.163110% |
| Glendale | 4073 | 1.085398% | 1.112785% |
| Torrance | 9327 | 1.103330% | 1.101432% |
| Palmdale | 6959 | 1.398567% | 1.396483% |
Most rates eased slightly for 2026-27 as bond payments fell against a larger tax base. Glendale TRA 4073 went the other way: its community college line rose from 0.034786% to 0.059533%. Palmdale TRA 6959 is the highest in the table because of a 0.244032% water district line, about $244 on every $100,000 of value.
What is inside a Los Angeles County tax rate
The lookup splits each TRA into its taxing agencies. City of Los Angeles TRA 67 for 2026-27 is built like this:
- General levy: 1.000000%, the Prop 13 limit, shared by the county, city, schools and districts.
- Los Angeles Unified School District bonds: 0.121306%.
- Los Angeles Community College District bonds: 0.043416%.
- City of Los Angeles voter-approved debt: 0.012603%.
- Metropolitan Water District: 0.008500%.
Together they make 1.185825%. The county's own debt line in TRA 67 is zero.
The Metropolitan Water District rate rose for 2026-27
Every TRA in our table that pays the Metropolitan Water District rate shows it at 0.007000% in 2025-26 and 0.008500% in 2026-27. On an $864,674 net value that is about $13 more a year. It is a small line, but it explains why a few rates did not fall.
Antelope Valley rates and special water districts
Lancaster and Palmdale TRAs carry separate elementary and high school district lines and a special water district line instead of the Metropolitan Water District. Lancaster TRA 5627's water line is 0.066970% for 2026-27; Palmdale TRA 6959's is 0.244032%. Even within Palmdale the gap is large: TRA 1446 totals 1.183505% against 1.396483% in TRA 6959, a difference of about $1,840 a year on an $864,674 net value.
Finding your own Los Angeles County TRA
The TRA follows the Assessor's Identification Number (AIN) on your secured bill. Enter it, without leading zeros, in the Auditor-Controller's tax rate lookup and choose 2026/2027 or 2025/2026 to see every line.
A worked Los Angeles County property tax bill
This example uses Zillow's typical Los Angeles County home value for September 2026, $871,674, as the price of an owner-occupied home in City of Los Angeles TRA 67.
| Line | Math | Amount |
|---|---|---|
| Assessed value | Purchase price | $871,674 |
| Less homeowners' exemption | $871,674 - $7,000 | $864,674 |
| General levy | $864,674 x 1.000000% | $8,646.74 |
| Voter-approved debt | $864,674 x 0.185825% | $1,606.78 |
| Ad valorem tax, 2026-27 | $864,674 x 1.185825% | $10,253.52 |
Paid in two installments of about $5,127. Direct assessments such as the trauma and emergency services tax and the Safe, Clean Water parcel tax are added below this line, so the final bill is higher.
The same price in other Los Angeles County cities
At $864,674 of net value, Torrance TRA 9327 would bill about $9,524, Long Beach TRA 4998 about $10,886 and Palmdale TRA 6959 about $12,075. That is a $2,551 spread on the same price, before direct assessments.
Year two under the 2% cap
If the inflation factor is the full 2%, the assessed value becomes about $889,107. Less the exemption, the TRA 67 tax at this year's rate would be about $10,460. Bond rates change each year, so the actual bill will differ slightly.
Direct assessments, parcel taxes and Mello-Roos on LA bills
Below the rate-based tax, an LA County bill lists direct assessments: flat or square-footage charges that do not depend on assessed value. The Taxpayers' Guide lists every agency that places them, with a phone number for each.
Countywide parcel taxes on Los Angeles County bills
Two appear on most bills. The Los Angeles County trauma and emergency services tax (shown as TRAUMA/EMERG SRV) accounted for $422.8 million of 2025-26 direct assessments, according to the Taxpayers' Guide. The Safe, Clean Water Program parcel tax approved as Measure W appears as SAFE CLEAN WATER. Parcels in the Consolidated Fire Protection District also carry the Measure E fire tax. Call the number on the bill line if a charge looks wrong; the Treasurer and Tax Collector cannot change another agency's charge.
Mello-Roos districts in Los Angeles County
The Taxpayers' Guide also lists county community facilities districts, such as Community Facilities District No. 2021-1 and its improvement areas, along with city-run districts. A Mello-Roos special tax is set by formula, not by value, so check the bill and the district's maximum tax before you buy in a newer tract. The Mello-Roos guide explains the lookup.
School parcel tax exemptions
Under Assembly Bill 2458, the Treasurer and Tax Collector posts information on school district parcel tax exemptions on its website. Where a district offers an exemption, often for older owners, you apply to the district, not the county.
Los Angeles County property tax exemptions and relief
Homeowners' exemption in Los Angeles County
The $7,000 homeowners' exemption saves about $83 a year at TRA 67's rate. It is not automatic when you buy: file the claim with the LA County Assessor by February 15 for the full amount. The California property tax guide covers the late-filing rule and the disabled veterans' exemption.
Disaster relief after fires and earthquakes
The Assessor's disaster relief packet says an owner whose property suffers more than $10,000 of damage in a fire, earthquake or landslide can file a Misfortune or Calamity claim (Form ADS-820) within 12 months of the damage. A separate form, ADS-820.3, asks to defer the next installment. If you received a refund after a reassessment, you still owe the annual bill.
Property tax postponement in Los Angeles County
The Taxpayers' Guide describes the State Controller's Property Tax Postponement program, which lets seniors, blind or disabled owners with at least 40% equity defer current-year taxes. The income limit was $55,181 for the 2025 calendar year. Funding is limited and first come, first served.
Prop 19 and base year transfers in Los Angeles County
Prop 19 lets owners who are 55 or older, severely disabled, or whose home was destroyed in a disaster move their taxable value to a replacement home anywhere in the state. It also limits the parent-child exclusion to a family home the child moves into. For an LA homeowner with a decades-old base year value, this can be worth thousands of dollars a year. Read the Prop 19 guide before you list, and file the claim with the LA County Assessor.
Supplemental tax bills after you buy in Los Angeles County
When you buy, the Assessor enrolls your new base year value right away and the Treasurer and Tax Collector sends supplemental bills for the difference. The Taxpayers' Guide notes the supplemental assessment can be positive or negative.
Example supplemental bill for a City of Los Angeles purchase
Redfin's median sale price in the City of Los Angeles was $1,032,508 for the three months to September 2026. Say you pay that for a home with a prior taxable value of $500,000 and close on December 1. The supplemental assessment is $532,508. With seven months left in the fiscal year, the tax at TRA 67's 1.185825% is roughly $532,508 x 1.185825% x 7/12 = $3,684. The county applies its own proration, so treat this as an estimate.
Who pays the LA supplemental bill
Supplemental bills are mailed to the owner. Lenders often do not pay them from impound accounts, so budget for one in your first year and ask your lender how it handles them.
Paying Los Angeles County property tax
The Treasurer and Tax Collector mails about 2.4 million annual secured bills each year, according to its 2026-27 bill insert. The first installment is due November 1 and is delinquent after the close of business on December 10. The second is due February 1 and is delinquent after April 10. A late installment carries a 10% penalty, and the second also carries a $10 cost.
Los Angeles County payment options and fees
- eCheck online: no fee, up to $2,500,000 per transaction. Your bank account must accept ACH debits; if it has a debit block, authorize Company ID 0000079161.
- Credit or debit card: 2.22% of the payment, minimum $1.49, up to $99,999.99 online or by phone at 1-888-473-0835.
- Monthly automatic payments: through a third-party platform; free by bank account, 1.99% by card.
- Mail: P.O. Box 54018, Los Angeles, CA 90054-0018, postmarked by the delinquency date.
- In person: 225 North Hill Street, first floor lobby, 8 a.m. to 5 p.m. on weekdays.
Postmarks and partial payments
Metered mail and permit imprints are not postmarked by USPS, so a payment that arrives late with one of those can be penalized. Bank bill-pay checks are also not postmarked, so send them early. The office accepts partial payments, which reduce the penalty, though it recommends paying in full.
Appealing a Los Angeles County assessment
Los Angeles County gives owners two routes, and both use the same window for the 2026-27 roll: July 2 through November 30, 2026, the deadline the State Board of Equalization lists for the county.
Decline-in-value review with the LA County Assessor
If your home's market value on January 1 was below its assessed value, file a Decline-in-Value Review Application (Form RP-87). The Assessor accepts it online or by mail from July 2 to November 30. Any reduction is temporary: the value can rise again, up to the factored base year value, as prices recover.
Formal appeal to the Assessment Appeals Board
A formal appeal is separate from the Assessor's review. File it online through the Board of Supervisors' assessment appeals site or at 500 West Temple Street, Room B4, (213) 974-1471. Since October 1, 2021, each application has a $46 non-refundable filing fee, and a fee waiver is available for financial hardship. The board also runs a Hearing Officer Program, which it presents as a way to get an appeal scheduled faster. Appeals of supplemental or escape assessments are due within 60 days of the notice. Keep paying your bill while you wait.
Selling? The county and City of Los Angeles transfer taxes, including Measure ULA, are separate from property tax; see California transfer tax. Market figures for the county are on the Los Angeles County data page.