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Los Angeles County
California · Prop 13 event-driven
High confidence
Last verified Jun 15, 2026
VerifiedEstimatedUser-enteredNeeds review
Prop 13 event model is unambiguous; effective rate is close to the 1% base plus typical overrides.
Reassessment cycle
Event-driven (Prop 13: base year + ≤2%/yr until change in ownership)
Next reassessment
On change of ownership
Appeal window
Assessment appeals July 2 – Nov 30
Bill issued
October
Payment due
1st due Nov 1 (delinquent Dec 10); 2nd due Feb 1 (delinquent Apr 10)
Sale / acquisitionHigh
Under Prop 13, a change in ownership reassesses to current market value (typically purchase price). Only the portion that changes ownership is reappraised.
RefinanceLow
Refinance is an excluded event — no reassessment for a straight refi with no ownership change.
Ownership / control transferMedium
Entity-level transfers of control can constitute a change in ownership and trigger reassessment.
Multifamily underwriting note
Seller's Prop 13 base can be a fraction of market. Post-sale reset to ~purchase price is the single biggest LA underwriting trap.
Analyst note
Effective rate is the 1% Prop 13 cap plus the Tax Rate Area's voter-approved debt service; confirm the subject's TRA. Appeal timing directionally aligned — validate against the current-year calendar.