Assessment
	What is Proposition 13 Value?
	The Proposition 13 Value1 represents the maximum taxable value for your property. Since the passage of Proposition 13 in 1978, property is assessed at its fair market value as of the date it is acquired. Your purchase price generally becomes the taxable “base value” as of that date. From that point forward the taxable value of your property is limited to no more than a 2% increase per year.2 For example, if you purchase a property which gets assessed at $500,000, the annual taxes would be based on $500,000 the first year, trended to $510,000 ($500,000 x 1.02) the second year, and trended to $520,200 ($510,000 x 1.02) the third year, etc. Also see example below. In a declining real estate market, the market value of your property may actually be lower than your trended base value. In this case, your property may qualify for a decline-in-value reassessment, temporarily reducing the taxable value to its current market value. Once granted, a decline-in-value reassessment is reviewed annually and may be further reduced, partially restored, or fully restored to its trended base value. Example A property was purchased for $500,000. During a three-year period, the real estate market declined and recovered. The property owner filed for a decline-in-value reassessment. The following table shows the trended base value of the property, the market value of the property, and the assessed value of the property. Assuming a 2% annual consumer price index (CPI): Trended Base Value Market Value Assessed Value Year 1 $500,000 $500,000 $500,000 Year 2 $510,000 $480,000 $480,000 Year 3 $520,200 $510,000 $510,000 Year 4 $530,604 $550,000 $530,604 In Year 1, the property’s purchase price reflected the market value and was assessed accordingly. In Year 2, the property was granted a temporary decline-in-value to reflect its current market value. In Year 3, the property was partially restored to reflect its rising market value. In Year 4, the property was fully restored to its trended base value (maximum taxable value) even if its market value was now actually higher. 1 Also known as the Proposition 13 assessed value, Proposition 13 trended base value, factored base year value, and trended base year value. 2 The taxable value may increase more than 2% if a transfer of interest or new construction occurs on the property.
	What requirements need to be met to qualify for temporary tax reduction as a result of damage to my property?
	If your property has suffered damage of $10,000 or more as a result of a calamity, such as fire or flooding, you are eligible for a reduction in your property taxes. Your property will be immediately reappraised by the Assessor’s Office and you will receive a corrected tax bill or refund. The adjustment and proration of taxes will be based upon the reduction in value from the date of damage to the end of the fiscal year in which the damage occurred, or until the structure is repaired or replaced. Click here to download the Application for Reassessment of Property Damaged or Destroyed by Misfortune or Calamity. The application must be filed within 12 months of the occurrence of the damage.
	After my property is rebuilt or repaired, will my property taxes be increased?
	If your property is damaged and receives a value reduction due to misfortune or calamity, the value will be reviewed once repairs have been undertaken. If the property is rebuilt in a like or similar manner, your taxes will not be increased beyond their value as it would have been, if the misfortune or calamity had not occurred. You DO NOT lose your Proposition 13 benefits. However, if additional living space or other significant improvements are made in addition to the repair, additional taxes may result.
	Can I lower my Property Taxes?
	If you disagree with the assessed value of your property, you should contact the Assessor's Office to request a review of the value. To protect your right to appeal the value of your property you may file a formal appeal with the Assessment Appeals Board. For Supplemental, Adjusted Supplemental, or Adjusted Property Tax Bills, a formal appeal may be filed within 60 days of either (1) the mailing date printed on a Notice of Assessed Value Change, (2) the date of mailing printed on the tax bill, or (3) the postmark date for the tax bill, whichever is later. For the "Regular Assessment Roll," a formal appeal may be filed from July 2 though November 30 of the particular roll year. Appeals must be filed with the Assessment Appeals Board, Room B-4, Kenneth Hahn Hall of Administration, 500 W. Temple Street, Los Angeles, CA 90012-2770. Visit the Assessment Appeals Board website for more information and to file your appeal online, or call 213.974.1471 to request an application by phone. Click here to watch a video about the assessment appeals process.
	How much are my taxes for the current year?
	The amount of taxes due for the current year can be found on the Treasurer/Tax Collector's website.
	How much are my taxes for the prior year?
	The amount of delinquent taxes due can be found on the Treasurer/Tax Collector's website.
	Why did I get a supplemental tax bill?
	State law requires the Assessor to reappraise property upon change in ownership or completion of new construction. The supplemental assessment reflects the difference between the new value and the old value. Please see Supplemental Assessments for additional information.
	Can you tell me what this refund is for?
	To inquire about your refund, please contact the office of the Auditor/Controller. On their inquiry form, please be sure to include specific information such as your name, property address and if possible the Assessor Identification Number.
	How do I locate my Assessor's Identification Number?
	For property tax purposes you will need to know and use your AIN. The Assessor's Identification Number or AIN is the main indexing system used for property tax purposes. The AIN is a ten-digit number assigned to each piece of real property and is used on tax bills and correspondence to identify real property. The ten-digit AIN (1234-056-789) is made up of a four-digit Mapbook Number, a three-digit Page Number and a three-digit Parcel Number. You can locate your AIN various ways: The AIN can be found on your deed . The AIN can be found on your "Annual Property Tax Bill” or “Supplemental Property Tax Bill” . The AIN can be found by entering your property address on the “Property Maps and Data” link or the “Property Sales and Maps” quick link from our internet homepage . The AIN can be found on your title report (which you received when you acquired title insurance) . The AIN can be found by contacting us at (213)974-2111, or toll free at (888)807-2111, option 6, or any of the Assessor’s Office Locations . You can also email us at helpdesk@assessor.lacounty.gov for assistance.
	What is this Direct Assessment charge on my tax bill?
	The Auditor/Controller's website will help you to find contact information concerning Direct Assessments found on your County of Los Angeles Property Tax Bill.
New Construction
	In general, what is considered assessable (taxable) new construction?
	Assessable new construction may be any of the following: new structures; area added to existing structures; new items added to an existing structure such as bathrooms, fireplaces, central heating / air conditioning; physical alterations resulting in a change in use; rehabilitation, renovation, or modernization that converts an improvement to the substantial equivalent of a new improvement; land development (grading, engineered building pad, infrastructure). Examples: new homes, room additions, patio covers, pools, spas, and decks
	If I add area (square footage) to my home, will the increase in my assessed value be based on the new square footage of the addition, or will it cause a reappraisal of the entire property, including the land?
	This is one of the most commonly asked questions about new construction. Under Proposition 13, the entire property, land and improvements, will only be completely reappraised when the real estate transfers ownership. The Assessor will typically only add value for assessable new construction.
	Will extensive rehabilitation of my home cause a reappraisal (reassessment) of the entire structure?
	If the rehabilitation brings about the “substantial equivalent of new” condition of the structure, it qualifies as a new structure and will be reassessed as new. Rehabilitation work may involve substantial changes to the plumbing system, electrical system, framing, or foundation and can extend the usable life (effective age) of a building. An example of this is where a house is torn down to the studs or foundation and rebuilt essentially as new. In this situation, the end result is essentially a new house, not just something remodeled; this may result in a significant increase in the assessed value of the improvements. The assessed value of the land will remain unchanged.
	Will the new construction on my home be considered a remodel if I leave the existing foundation and one wall standing?
	No. If the existing home is completely demolished except for the foundation and a wall and then rebuilt, it is essentially a new house and will be assessed as such. In valuing the new house, you will receive credit for the value of the existing foundation at its trended base value.
	Will the remodel of my kitchen or bathroom trigger a reassessment?
	Assuming you are remodeling or replacing what already existed, this would typically be excluded from assessment. Remodeling is primarily cosmetic and while it usually improves a building’s appearance, it does not extend the usable life (effective age) of the building. However, if you replaced a half bath with a full bath, the difference in value between the two may be added to the assessment of your property.
	Will my assessment increase when I replace floor coverings, windows or a roof?
	No, this is considered normal maintenance and will not cause your assessment to increase.
	How does the demolition of a structure on my property affect the assessment?
	When an assessable structure is demolished, the Assessor will reduce your assessed value to reflect the demolition. For example, if you demolish a garage, your property assessment will be reduced by the assessed value attributed to the garage.
	How does the added value for new construction affect my taxes?
	The new construction will generate a supplemental tax bill based on the assessed value of the new improvements. The assessment for the new construction is then combined with the existing assessment and becomes part of the subsequent annual tax bills due in December and April.
	How does the Assessor’s Office know when new construction has occurred on a property?
	The Assessor receives a copy of building permits from the various city and county agencies. This is the primary method of discovery for the Assessor. To a much lesser extent, the Assessor may be informed of new construction by a neighbor, another governmental entity, an appraiser from the Assessor’s Office while out in the field or even directly from the property owner. When the Assessor has knowledge of new construction on a property, whether it is permitted or not, the Assessor has a legal duty to assess and add value for the new construction.
	How does the Assessor arrive at the added value for new construction?
	The Assessor is mandated to enroll market value for all assessable new construction. The most utilized method by our appraisers to determine the market value of new construction is the cost approach. The staff typically utilizes standardized cost tables, based on annual surveys of new construction professionals. These costs vary by the size of the addition and the quality of the new construction.
	If I am an owner-builder, will my actual costs be accepted as the value of the new construction?
	Probably not. The cost approach to value assumes components such as profit, supervision and financing which would not typically be included in the construction costs of an owner-builder.
	Shortly after I filed for a building permit, I received a “Property Owner’s Statement on New Construction” from the Assessor’s Office, requesting information about the new construction. What does the Assessor use this information for?
	The information assists our staff in making a fair assessment of the new construction. The “Property Owner’s Statement on New Construction” asks for a description, the estimated costs, completion date, and a diagram of the new construction.
	If I complete and return the "Property Owner’s Statement on New Construction" timely will an appraiser visit my property?
	If the form is completed in full and the information provided seems reasonable and consistent with the information on the building permit, an appraiser will probably not visit your property. However, the "Property Owner’s Statement on New Construction" is subject to audit which would include a visit to your property by an appraiser.
	If the actual physical description of my property differs from the Assessor’s records, what needs to be done to have the Assessor’s records corrected?
	You can notify us of the correct description of your property by submitting a completed Property Data Change Request. A site visit by one of our appraisers may be necessary to properly update our records.
	If I notify the Assessor of an error in the physical description of my property, will this cause a reassessment of my property?
	If the error is assessable new construction and was completed during your ownership of the property, you may be assessed for the added value of the new construction. If the new construction already existed when you purchased the property, in most cases, your assessment will not increase because the value of the new construction was included in the reported purchase price paid for the property. Your assessment may change in cases where there was no reported purchase price, and the incorrect physical description of the property was used to establish the market value for the property.
	What do I do if I disagree with the assessed value of my new construction?
	First, contact the Assessor’s Office to discuss the assessment. There may be additional information we were unaware of that would result in a lower assessment. If you disagree with the assessed value of our informal review, you may file a formal appeal with the Assessment Appeals Board.
Ownership
	I no longer own my business, why am I being billed?
	Business personal property taxes are similar to vehicle registration fees. If you are the owner of the record as of January 1 (the lien date), you are responsible for the taxes for the entire year. Even if you sell, dispose, or remove the property after January 1, you are still legally responsible for the entire tax bill. We cannot prorate the tax bill. Any proration of the tax amount is strictly a private matter between buyer and seller. If you sold, disposed or removed your personal property prior to January 1 and receive a tax bill, you should immediately contact the Assessor’s Office. The regional office telephone number is printed on the tax bill in the Orange Box underneath the Assessed Values. If you do not have a bill, call the Assessor’s Office at (213) 974-8613. You may also email the Assessor’s Office at businesspp@assessor.lacounty.gov Until the bill is cancelled on the Tax Collector’s System by the Auditor/Controller, collection attempts will continue, including the filing of a tax lien.
	How can I change my mailing address?
	Mailing address changes for property owned by and held in the name of an individual or individuals may be submitted by filling out a Change of Mailing Address Form. The form must be printed, signed and mailed to 500 W. Temple St. Room 301 Los Angeles, CA 90012-2770. Additional documentation is required to change the mailing address for property held in a trust, in the estate of a deceased, or owned by a LLC, Corporation, or Partnership. Please click here for a check list of required documents. If you wish to speak directly with the Assessor's public service staff, please see our Office Locations for the addresses and telephone numbers of our central and regional public service counters.
	Can you tell me who owns a property?
	We do not provide owner information by name through our website. However, you may visit one of our offices and obtain this information yourself. Please go to Office Locations for the addresses and telephone numbers of our central and regional public service counters. Alternatively, we are able to provide you with owner information for a specific property by filling out our Public Inquiry Form or e-mailing our Public Correspondence Unit at helpdesk@assessor.lacounty.gov and requesting this information. Be sure to provide the Assessor's Identification Number and/or complete address of the property you are inquiring about.
	How do I know if the transaction I am considering will result in a reappraisal of my property under Proposition 13?
	The following list covers most excluded transactions but there may be other transactions that do not result in the reassessment of your property. Please seek legal advice if you are unsure the transaction you are considering will result in the reassessment of your property. Transfer solely between husband and wife. Click here for more information. Transfer between parent(s) and child(ren). Application required. Click here for more information. Transfer from grandparent(s) to grandchild(ren) where the parents of the grandchild are deceased. Application required. Click here for more information. Transfer between registered domestic partners. Application required. Click here for more information. Transfer is to replace a principal residence by a person of 55 years of age or older within the same county where the replacement property is of equal or lesser value than the original residence. In some instances, the replacement property may be in another county. Application required. Click here for more information. Transfer is to replace a principal residence by a person who is severely disabled as defined. Application required. Click here for more information. Transfer is the purchase of a replacement property if the original property was taken by eminent domain proceedings. Application required. Click here for more information. Transaction is only a correction of the name(s) of the person(s) holding title to the property (for example, a name change upon marriage). Document recorded is to create, terminate, or reconvey a lender’s interest in the property. Transaction recorded only as a requirement for financing purposes or to create, terminate, or reconvey a security interest (e.g., cosignor). Document recorded to substitute a trustee of a trust, mortgage, or other similar document. Transfer results in the creation of a joint tenancy in which the seller (transferor) remains as one of the joint tenants. Transfer returns the property to the person who created the joint tenancy (original transferor). Transfer of the property is to a revocable trust that may be revoked by the transferor and is for the benefit of the transferor or the transferor’s spouse. Transfer of the property is to a trust that may be revoked by the creator/grantor who is also a joint tenant, and which names the other joint tenant(s) as beneficiaries when the creator/grantor dies. Transfer of the property is to an irrevocable trust for the benefit of the creator/grantor or the creator/grantor’s spouse. In addition, pursuant to State law, when real property is conveyed or transferred, the County is authorized to levy a transfer tax, also known as a Documentary Transfer Tax (DTT). DTT is collected by the Registrar-Recorder/County Clerk at the time of recording. For a list of transfers excluded from the Documentary Transfer Tax (DTT), please click here.
	Will refinancing of my property result in a reassessment?
	Generally, refinancing will not cause a reassessment of the property as long as you do not add or delete someone from title. If you add or delete someone from title, the person contending that the change in ownership is only for refinancing purposes has the burden of proving that assertion.
	Can the property be reappraised upon the death of the owner?
	Yes. According to state law, death is considered a change of ownership and the property can be reassessed as of the date of death for property tax purposes.
	Can the property be reappraised if the decedent held the property in a trust?
	Yes. A change in ownership occurs upon the date of death of the owner of the property, also referred to as the trustor, or present beneficiary of the trust. The change in ownership and, if applicable, the date of reassessment, is the date of death the property owner, not the date of distribution to the heir, or successor beneficiary.
	Do I still have to file a Change of Ownership Statement if the property was held in the decedent’s trust?
	Yes. Whenever there is any change in ownership of real property or of a manufactured home, the transferee shall file a signed change in ownership statement with the county assessor in the county where the real property or manufactured home is located. If the property is subject to probate proceedings, the change in ownership statement shall be filed prior to or at the time the inventory and appraisal is filed with the court clerk. In all other cases in which an interest in real property is transferred by reason of death, including a transfer through a medium of a trust, the change in ownership statement shall be filed with the county assessor by the trustee (if the property was held in trust) or the transferee within 150 days after the date of death.
	Are there penalties for not filing the Change of Ownership Statement?
	Yes. Failure to file a Change of Ownership Statement within the time prescribed by law may result in a penalty of either $100 or 10% of the taxes applicable to the new base year value of the real property or manufactured home, whichever if greater, but not to exceed $2,500 if that failure to file was not willful. This penalty will be added to the assessment roll and shall be collected like any other delinquent property taxes and subject to the same penalties for nonpayment.
	What happens if a Change of Ownership Statement is not submitted within the time frame prescribed by law?
	Failure to file a Change of Ownership Statement within the time prescribed by law may result in a penalty. Additionally, when the change in ownership is discovered, the assessor will determine if a reappraisal of the property is required under State law. If required, an appraisal is made to determine the market value of the property as of the date of death of the property owner. The resulting market value of the property will be enrolled as of the date of death of the property owner, the assessed value will be corrected for each year thereafter pursuant to Proposition 13, and corrected tax bills will be issued. If the property has been sold to a third party, corrected bills will be issued unsecured to the estate, or in the name of the heir(s), or the trustee of the trust, whichever is appropriate.
	How does the Assessor update the mailing address in a death of property owner situation?
	The mailing address will remain the same until we are notified via a new deed, or upon receipt of documentation naming the decedent’s administrator, executor, or trustee, along with a completed Change of Address Card. To avoid problems, update the mailing address as soon as possible.
	Will the property be reassessed if the decedent’s property passes to the spouse or registered domestic partner?
	No. State law excludes from reassessment property transferred between husband and wife, and *registered domestic partners. This includes transfers resulting from death. *Registered Domestic Partners are two persons who have filed a Declaration of Domestic Partnership with the California Secretary of State.
	Will the property be reassessed if it passes to the decedent’s child(ren)?
	Yes. However, if all or some of the property is passing to the decedent’s child(ren), the decedent’s child(ren) may qualify for a reassessment exclusion. In order to qualify, a Claim for Reassessment Exclusion for Transfer between Parent and Child (Own-88) must be filed with our office. Click on Reassessment Exclusion for Real Property Transfers Between Parent and Child for more details.
	Are parent/child transfers automatically excluded from reassessment?
	No. In order to receive an exclusion, the Claim for Reassessment Exclusion for Transfer between Parent and Child (Own-88) must be filed with our office within a specified time frame. Click on Reassessment Exclusion for Real Property Transfers Between Parent and Child for more details.
	Is there a deadline for filing a Claim for Reassessment Exclusion for Transfer between Parent and Child?
	Yes. A claim must be filed within three years after the date of transfer, or prior to transfer to a third party, whichever is earlier, or within 6 months after the mailing of the notice of supplemental or escape assessment. If the above time requirements have expired, and the property has not been transferred to a third party, a claim can still be filed, however, the exclusion will only apply to future tax years. Click on Reassessment Exclusion for Real Property Transfers Between Parent and Child for more details.
	Where can I learn more about parent/child transfer exclusions?
	Click on Reassessment Exclusion for Real Property Transfers Between Parent and Child for more details.
	Is the property eligible for a reassessment exclusion if it is inherited from a grandparent?
	In some cases, yes. Transfers from grandparent to grandchild(ren) are eligible for reassessment exclusion only if all the parents of the grandchild, that qualify as children to the grandparent, are deceased. In order to receive an exclusion, the Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild (Own-143) must be filed with our office within a specified time frame. Click on Reassessment Exclusion for Real Property Transfers From Grandparent to Grandchild for more details.
	Is the property eligible for reassessment exclusion if it is inherited from a family member?
	The only transfers that are excluded from reassessment are properties transferred between spouses and between registered domestic partners. Transfers between Parent(s) and Child(ren), Child(ren) and Parent(s), Grandparent(s) to Grand(child), may be excluded provided a claim form is submitted to the assessor and all the requirements are met. No other transfers of property between family members are excluded from reassessment, including transfers between siblings.
	What documents need to be submitted to the Assessor’s office upon the death of a property owner?
	Change of Ownership Statement (Death of Real Property Owner) (Assr-176) Death Certificate Claim for Reassessment Exclusion for Transfer between Parent and Child ((BOE-58,Own-88) ( if applicable) Copy of Registered State of California Declaration of Domestic Partner (if applicable) -Additional Documents needed if: The decedent held the property in a trust:   -Copy of the entire trust, including amendments and attachments. The decedent had a will:   -A copy of the signed will. The decedent died without a will:   -Letters of administration   -List of heirs showing relationship to the decedent. Or select Death of Real Property Owner for a check list of documents.
Personal Property
	When does the regular annual unsecured tax bill become delinquent?
	Taxes on the unsecured roll as of July 31 are delinquent if the payment is not received by 5:00 p.m. or postmarked by August 31 of the tax year, and thereafter is subject to a delinquent penalty of 10 percent. If August 31 falls on a Saturday, Sunday or a legal holiday, the delinquent date becomes the next business day. {R & T Code 2922 (a)}.
	Can I file my business property statement on-line?
	You will be notified if you are eligible to file on- line in a letter when we mail you your business property statement.
	What should I do if I think my property is exempt?
	Call our Exemptions Section at (213)974-3481.
	I have a value disagreement with the Assessor and I have filed an assessment appeal. Should I still pay the bill?
	Yes. The tax bill you have is a valid assessment and must be paid in full. If the Appeals Board reduces your value, you will get a refund, including interest.
	Is there a toll free telephone number where I can obtain property tax assistance?
	Yes. The toll free number is (888) 807-2111. Listen to the menu options, and select the Assessor’s option. You will be able to speak with a representative to discuss your concerns. You can also submit questions through our website, or by email at helpdesk@assessor.lacounty.gov
	Why did I receive a Business Property Statement (571-L)?
	All businesses with an aggregate cost of assets of $100,000 or more or any business requested to file by the Assessor must file.(R&T Code 441)
	Do I have to file a Business Property Statement?
	Yes, if the aggregate cost of taxable personal property is $100,000 or more, or if you are mailed a statement by the Assessor. Failure to complete and file this form (571-L) will result in the Assessor's estimating the value of your business property, and adding a 10% penalty to the assessment. (R&T Code 441, 463 & 501)
	Can I amend a Business Property Statement filing after it is mailed?
	Yes. There is a four(4) year statute of limitations, within which you can file an amended return subject to audit. Be sure to contact the Assessor's Office and discuss your case with a deputy.
	Does the Assessor prorate taxes between buyer and seller in the event a business is sold?
	No. Any arrangement regarding property tax liability must be worked out contractually, between the buyer and seller.
	What is business personal property?
	Business personal property includes all property except inventory items held for sale or short term rental and real estate owned and/or used by a business. Examples of business personal property include office furniture, computers, machinery, drill presses, and hand tools. (AH 501)
	What is the difference between inventory and supplies?
	Inventory is items subject to sale, rent or lease. Supplies are things consumed in your normal course of business. (AH 501)
	How does the Assessor arrive at the taxable value for personal property assessments?
	For most property, the Assessor uses the cost reported by the current owner and applies a depreciation/market price factor in order to estimate market value.
	Why must sales tax be included in the reported cost?
	Sales tax is part of the original cost to the buyer, just like freight and installation costs, it must be reported as part of your total cost. (AH 501)
	What if I don't agree with the taxable values?
	Between the time you submit your property's cost information on the form 571-L, and July 1st, you will normally receive a tax statement from the Tax Collector which includes a notation of the amount of value calculated by the Assessor. If you disagree with this value, you are encouraged to file an appeal.
Tax Payments
	What should I do if I don't have a secured property tax bill?
	The Treasurer/Tax Collector prepares and mails original tax bills; however, the Office of the Assessor can provide you with a replacement tax bill. You can visit one of the Assessor's offices and request a substitute tax bill. You may also submit a request by e-mail to our Public Correspondence Unit at helpdesk@assessor.lacounty.gov. They will print a replacement bill and mail it to you. Depending on the volume of mail received by the unit and the time of year, you may not receive the bill before the delinquency date. You are still responsible for paying the taxes due before the delinquency date. Information about taxes due for the current year can also be found online at the Treasurer/Tax Collector's website.
	To what address do I mail my tax payment?
	Tax payments are made to the Los Angeles County Tax Collector. Payments should be sent to P.O. Box 54018, Los Angeles, CA 90054-0018. For more information please click on the above link.
	Where can I make my tax payment in person?
	Tax payments are made to the Los Angeles County Treasurer and Tax Collector. Please click on the above link for the correct address.
	Can I pay my taxes with a credit card?
	The Treasurer and Tax Collector's Office accepts credit card payments only by telephone. For more information, please visit the Los Angeles County Tax Collector's website.
	What is the Homeowner's and Renters Assistance Program?
	The Homeowner's and Renters Assistance program is administered by the State Franchise Tax Board for elderly, blind or disabled taxpayers. All funding for the Homeowner and Renter Assistance Program (HRA) has been exhausted. The Franchise Tax Board no longer processes correspondence or pays any claims. For more information, please access the Franchise Tax Board website at http://www.ftb.ca.gov/individuals/hra/index.shtml.
	What is the Property Tax Postponement Program?
	In 2009, the State of California indefinitely suspended this program. In the past, the Property Tax Postponement Program allowed some homeowners to postpone payment of property taxes on their principal place of residence. The program was administered by the State Controller's Office. Further information can be found at the California Secretary of State’s website, http://www.sco.ca.gov/ardtax_prop_tax_postponement.html.

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