Property Tax Deferral For Impacted Homeowners Explained
Los Angeles, CA – As the due date for the second installment of property tax bills approaches, many property owners affected by recent wildfires have questions about how disaster relief programs impact their property taxes. This bulletin explains the connection between filing a disaster relief claim, known as the Misfortune & Calamity (M&C) form, and the payment of upcoming property tax bills issued by the Treasurer and Tax Collector (TTC).
The Misfortune & Calamity program provides financial relief to property owners affected by natural disasters, such as the recent wildfires. Through this program, affected property owners may qualify for a temporary reduction in property value, which can lower their property tax bills while they recover and rebuild.
Key Dates to Remember
- February 1, 2025: The second installment of property tax bills are due.
- April 10, 2025: A penalty will be assessed if the installment is not paid by this date. ***The Governor has signed an Executive Order suspending penalties, costs, and interest on late property tax payments. See Executive Order below.
Frequently Asked Questions
Question 1: If I’ve filed an M&C claim with the Assessor’s Office, do I still need to pay the outstanding installment(s) of my annual secured property tax bill?
Answer: No, the TTC recommends that you DO NOT pay the outstanding installments under certain conditions:
- If you pay your property taxes directly to the TTC, filing an M&C claim automatically qualifies you for a deferral of your property tax payments.
- If you pay your taxes through an impound account managed by your mortgage lender, you must contact your lender to explore available options.
Question 2: What if I’ve already paid the first installment or both installments of my annual secured property tax bill? Should I still file an M&C claim?
Answer: Yes, absolutely! Filing an M&C claim ensures you receive any available property tax relief. If you’ve already paid your property taxes, you may be eligible for a refund of the difference between the amount paid and the adjusted property tax amount.
Question 3: How will refunds or adjustments work if I’ve already paid?
Answer: After filing an M&C claim, the process will unfold as follows:
- The Auditor-Controller (A-C) will recalculate the adjusted property taxes based on the reduced property value.
- The TTC will issue an adjusted tax bill, if applicable.
- The A-C will refund any overpayment to the property owner.
For more detailed information, visit our website here.
***The Governor issued an Executive Order to suspend penalties, costs, and interest on late property tax payments until April 10, 2026.
While the secured property tax deadline for the second installment remains April 10, as required by state law, the Governor has signed an Executive Order suspending penalties, costs, and interest on late property tax payments for properties impacted by the wildfires in ZIP codes 90019, 90041, 90049, 90066, 90265, 90272, 90290, 90402, 91001, 91040, 91104, 91106, 91107, 93535, or 93536. This suspension will remain in effect until April 10, 2026, for secured and unsecured property taxes due in calendar year 2025.
The entire order along with full details can be viewed here.
In-person Disaster Recovery Centers
In-person Disaster Recovery Centers remain open to the public from 9:00am to 8:00pm daily at the following locations:
UCLA
UCLA Research Park West
10850 W. Pico Blvd., Los Angeles, CA 90064
Pasadena*
Pasadena City College Community Education Center
3035 E. Foothill Blvd., Pasadena, CA 91107
*Location will remain open until January 31, 2025 and then services will transition to Altadena site.
Altadena
Altadena Disaster Recovery Center
540 W. Woodbury Rd., Altadena, CA 91001
Find more information and see the entire list of participating County departments and State agencies at the LA County Recovers Website here.