If you own a home, rental property, or commercial building in Los Angeles or Orange County, a yellow or white envelope from the County Treasurer-Tax Collector may already be sitting in your mailbox. Both counties mailed roughly 2.4 million annual secured property tax bills for the 2026-27 tax year in October 2026. The first installment is due November 1, 2026, and becomes late if not paid by 5:00 p.m. on December 10, 2026. Missing that date adds a 10% penalty to your bill. This article explains what the bill means, who it affects, and what steps property owners across Southern California should take now.
Background: What This Means
Under California law, secured property taxes (taxes on land, homes, and buildings) are billed once a year but may be paid in two installments. The Los Angeles County Treasurer and Tax Collector and the Orange County Treasurer-Tax Collector each mail bills in early October for the fiscal year running July 1, 2026 through June 30, 2027. As of October 12, 2026, the payment schedule for both counties is:
- First installment: Due November 1, 2026; delinquent after December 10, 2026, with a 10% penalty under California Revenue and Taxation Code Section 2617.
- Second installment: Due February 1, 2027; delinquent after April 10, 2027, with an additional 10% penalty plus a cost fee under Section 2618.
San Bernardino and Riverside Counties follow the same general November 1 and December 10 schedule under state law, so property owners in Ontario, San Bernardino, and Riverside should check their own county Treasurer-Tax Collector website for the exact bill amount. Penalties are generally fixed by statute, and county tax collectors have limited authority to cancel a penalty, usually only in narrow circumstances described in Revenue and Taxation Code Section 4985.2, such as a mailing error by the county.
How This Affects Homeowners, Landlords, and Buyers
This filing season affects several types of property owners differently:
- Homeowners in cities such as West Covina, Pomona, Anaheim, and Riverside should confirm they received a bill and that the mailing address and assessed value are correct.
- Landlords and rental property owners need to budget for the payment, since unpaid property taxes can lead to penalties, interest, and eventually a tax default that affects the property’s title.
- Buyers who closed escrow in 2026 may not receive a bill at all if the prior owner’s name is still on file, or may receive a supplemental bill in addition to the annual bill.
- Owners who hold property in a trust or LLC for estate or business planning should verify the mailing address on file matches the trust or entity, not a prior individual owner.
- Owners disputing their assessed value must still pay the bill as issued while an appeal is pending, or risk late penalties even if the appeal later succeeds.
What You Should Do Now
- Locate your bill. If you have not received one by late October, visit the Los Angeles County Treasurer and Tax Collector website (ttc.lacounty.gov) or the Orange County Treasurer-Tax Collector website (ttc.ocgov.com) and search by parcel number or address.
- Confirm the amount and installment dates. Review the assessed value, exemptions (such as a homeowner’s exemption), and any special assessments listed on the bill.
- Pay before December 10, 2026. Most counties accept online payment by e-check at no extra cost, or by credit/debit card for a service fee. Mailed payments should be postmarked by the deadline.
- Keep proof of payment. Save the confirmation number or postmarked receipt in case of a dispute.
- If you believe the assessed value is wrong, contact the County Assessor’s office about a possible reassessment, and note the deadline to file a formal assessment appeal, which is separate from the tax payment deadline.
- If you recently bought, sold, or transferred property, confirm that escrow or title company prorations were applied correctly and that the mailing address on file is current.
How TEZ Law Firm Can Help
TEZ Law Firm’s real estate practice can review a property tax bill, purchase agreement, or trust document to help confirm that ownership records and mailing information are accurate. The firm can also advise landlords and property owners on real estate and construction matters connected to a tax dispute, title issue, or transfer, and can coordinate with clients who hold rental property on related landlord-tenant questions. For owners who hold property through a trust or as part of a succession plan, the firm’s estate planning team can review whether the property title and tax mailing address match the current trust structure.
Frequently Asked Questions
What happens if I pay after December 10, 2026?
A 10% penalty is generally added to the unpaid first installment under California Revenue and Taxation Code Section 2617. If the second installment is also unpaid after April 10, 2027, another 10% penalty plus a cost fee applies. Continued non-payment can eventually lead to a tax default on the property.
I never received my bill. Do I still owe the tax?
Yes. Under California law, failure to receive a bill does not excuse late payment, though a county tax collector may consider a penalty cancellation request in limited situations, such as proof the county sent the bill to the wrong address. Property owners should look up their bill online through the county Treasurer-Tax Collector website rather than wait for the mailed copy.
Can I pay my property taxes online?
Most Southern California counties, including Los Angeles, Orange, San Bernardino, and Riverside, accept online payment by e-check or card through their Treasurer-Tax Collector website. E-check payments are usually free, while card payments typically carry a processing fee.
What if I disagree with my assessed value?
You can generally contact the County Assessor’s office to ask about a review, or file a formal assessment appeal with the county Assessment Appeals Board by the applicable deadline, which is usually in November. Filing an appeal does not pause the obligation to pay the tax bill as issued; you must still pay by December 10, 2026 to avoid a penalty, even while an appeal is pending.
What is a supplemental tax bill, and is it different from this annual bill?
A supplemental tax bill is a separate, one-time bill issued after a change in ownership or new construction that increases the assessed value. It is in addition to, not a replacement for, the annual secured property tax bill described in this article, and it has its own due dates.
Property tax deadlines are set by state law and apply the same way across Los Angeles, Orange, San Bernardino, and Riverside Counties. If you have questions about a tax bill, a recent property purchase, a trust holding real estate, or a landlord-tenant dispute connected to a property tax issue, you can schedule a consultation with TEZ Law Firm by visiting the firm’s contact page. TEZ Law Firm is led by founding attorney JJ Zhang (California Bar #326666), with offices in West Covina, City of Industry, Newport Beach, and an immigration-only office in Flushing, New York.
This article is general information, not legal advice, and reading it does not create an attorney-client relationship. Laws and agency practices change; contact TEZ Law Firm (West Covina, California) at 626-678-8677 or [email protected] about your situation. Prior results do not guarantee a similar outcome.