The following table shows the parcel tax rates by parcel tax classification and corresponding Los Angeles County Assessor's land use codes. Only improved parcels are subject to the parcel tax.
Parcel Tax Classificati on1 |
Typical County Land Use Codes | Special Tax Rate |
Single- Family Residential Parcel | Use codes beginning with 01, excluding condominium and townhouse use codes | $99 per parcel |
Multi-Family Residential Parcel | Use codes 010C, 010D, 010E Use codes in the following ranges: 0200 - 0299 0300 - 0399 0400 - 0499 0500 - 0599 (excluding 0541) 0700 - 07992 0800 - 0899 0900 - 09992 | $69 per dwelling unit |
Non- Residential Parcel | Use Code 0541 (homes for the aged) Use codes in the following ranges: 1000 - 1999 2000 - 2999 3000 - 3999 4000 - 4999 5000 - 5999 6000 - 6999 7000 - 7999 | $1,096 per acre of land (or portion thereof) |
Public | Use code in the following range: 8000 - 8899 | Exempt |
Parcels exempt from ad valorem taxes | Any | Exempt |
1 The parcel tax classification shall be assigned based on data from the Los Angeles County Assessor's most recent secured property tax roll, or on data otherwise known to the City.
2 Assessor's parcel numbers ("APNs") with land use codes beginning with 07 (mobile home) in the City currently represent only the mobile home itself, and not the underlying land. The underlying land has a separate APN with a land use code beginning with 09 and is assigned multiple dwelling units. It is anticipated that the parcel tax for multi-family residential parcels will be levied on the APN with the land use code beginning with 09. If no underlying land APN exists, the parcel tax for the multi-family residential parcel will be levied on the APN with a land use code beginning with 07.
(Ord. 2016-013 § 1 (part))