Homeowners who own properties are required to pay property taxes every year. The Los Angeles County Tax Collector (TTC) recently issued “special notices” to some homeowners who have outstanding property taxes. Additionally, some homeowners who have already paid their taxes may also receive Supplemental Secured Property Taxes bills. What’s going on?
According to the Los Angeles County Tax Collector, if residential or agricultural properties owe taxes for more than five years, commercial properties or vacant/undeveloped residential land owe taxes for more than three years, the Tax Collector has the authority to conduct a public auction of the properties under California law.
As a result, the Tax Collector’s office has sent out “past-due tax bills” to some homeowners along with a “special notice” that provides information on payment methods, office locations, and service hours, reminding homeowners to settle any past-due property taxes or supplemental property taxes as soon as possible.
The Tax Collector’s Office advises that due to the large volume of notices sent out, homeowners may have difficulty reaching government staff by phone. However, they can visit the Los Angeles County Property Tax Office website (propertytax.lacounty.gov) to access the property tax bills for the 2025-26 fiscal year, make online payments using electronic checks, or review payment records for the past three fiscal years.
Homeowners are also encouraged to make payments online, with payment options including eCheck payments or using credit cards or debit cards (which may incur additional processing fees). Homeowners can also opt for monthly payments by setting up automatic deductions from their bank accounts or credit/debit cards through the system.
To ensure timely receipt of bills or special notices, the Tax Collector allows homeowners to designate a third party such as family or friends to receive copies of overdue tax notices on their behalf. The third party is not responsible for tax payment but can remind homeowners to address the issue promptly to avoid property auction due to tax arrears.
It is worth noting that during tax payment periods, there are often cases of fraud. The county government of Los Angeles advises the public to remain vigilant and not easily trust notifications purportedly sent by government agencies.
So why would homeowners who have already paid their taxes still receive supplemental tax notices? According to the Los Angeles County Assessor’s Office, if there are changes in property ownership or major renovations, expansions, or reconstructions, the Assessor’s Office reassesses the market value of the property to determine if there is a need to adjust the property tax. In most cases, structural repairs or replacements to the property do not trigger reassessment.
After a reevaluation, a “supplemental assessment” may be generated, indicating the price difference. The County Tax Collector will then send homeowners a supplemental tax bill. This bill is not a regular property tax bill but a one-time additional tax bill.
In California, official property tax bills are divided into two installments automatically each year. The first installment is due on November 1, and failure to pay by December 10 will result in a 10% penalty. The second installment is due on February 1 of the following year, with a late penalty of 10% plus $10 if not paid by April 10.
According to official information from the California Board of Equalization (BOE), as property values fluctuate, the amount homeowners are required to pay each year may vary. County assessors determine the assessed value of properties. However, under California law, annual increases are limited to 2%.
If there is a significant change or disagreement with the assessed value by the county assessor, homeowners can initiate negotiations with the Assessor’s Office staff. If an agreement cannot be reached, homeowners have the option to file an appeal with the Board of Equalization.
This article serves as general reference only, and all information should be based on official regulations in the place of residence. Epoch Times does not provide personal financial advice on investment, tax, legal, financial, or real estate planning.