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Skip to content. Taxable Event An event that requires the Office of the Assessor to assess or reassess the value of a property e. Taxing agency A local agency within a specific tax rate area e. TDD Equipment A telecommunication device such as a teleprinter that is designed for people who have hearing or speech difficulties. Beneficiary A person designated by the decedent who inherits under a Will. Custodian of the Will The individual who has the physical possession of the Will when the individual who wrote the Will dies.

Interested parties Persons who have requested notice for Court proceedings for an estate administration. Next—of—kin Family members, who are in the closest relationship to the decedent. Personal property Items owned by the decedent at time of death, such as cash, stocks, jewelry, clothing, furniture, or cars. Personal representative Individual s responsible for overseeing the distribution of the estate. The individual s may also be called the Administrator s. Real property Buildings and land, including the residence owned by the decedent at the time of death.

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Statement in Other Languages. I understand that the public health crisis continues to be a very stressful time for everyone, and my office is committed to helping in any way we can. We have a long history of working with residents and property owners in times of emergency, including our recent wildfires. Property owners affected by COVID may have late penalties cancelled if they are unable to pay their property taxes by April 10, Beginning on April 11, , my office will begin accepting requests for penalty cancellation related to COVID on our website.

If you have specific questions regarding requests for penalty cancellations, please review these Frequently Asked Questions FAQs. FAQs in Other Languages. Property owners unable to submit their request online must contact our office at to complete their request. In each request for penalty cancellation, a taxpayer must make a statement detailing specifically how the COVID public health emergency prevented the taxpayer from making a timely payment.

During the time it takes for my team to process each request, no additional penalties, interest, costs or fees will be imposed on the property tax installment amount due.

For each submission, the taxpayer will receive a confirmation email with a confirmation number. Please retain and include the confirmation number with any future communications.

We will review each case on its individual circumstances. Should my team need additional information to support a request, we will contact the taxpayer directly via email. Please note that our team will not call unannounced and ask for sensitive personal information over the telephone.

Once my team has determined the outcome of each request, my team will contact the taxpayer directly regarding payment options and timeframes to remit property tax payments.

Have owners officers in the case of a corporation who live in California. A manufacturer with or fewer employees. Register with LA County. Submit an Application. Revolving fund petty cash purchases. Purchase card credit card purchases.