Currently, it is the deadline for California homeowners to pay the second installment of property taxes. Many homeowners affected by wildfires in Los Angeles can automatically receive an extension for tax payment or apply for property tax relief.
Homeowners with properties are required to pay property taxes annually. In California, the official property tax bill is automatically split into two installments each year: the first installment is due by November 1st, and if the homeowner fails to pay by the deadline on December 10th, a 10% penalty will be incurred. The second installment is due by February 1st, and if payment is not made by April 10th, a 10% penalty plus a fee of $10 to $20 will be added.
Elizabeth Buenrostro, the tax assessor for Los Angeles County, emphasized that according to state law, the final deadline for paying the second installment of property taxes is still April 10th, with the executive order signed by the governor allowing for deferred payment limited to homeowners in wildfire-affected areas.
Multiple wildfires in Southern California recently burned tens of thousands of acres of land, destroying or damaging over 12,000 buildings, including homes and businesses.
On January 17th, Governor Newsom signed an executive order suspending any overdue property tax fines, fees, and interest for homeowners in wildfire-affected areas, extending the deadline until April 10, 2026.
Qualifying zip codes for the disaster area include 90019, 90041, 90049, 90066, 90265, 90272, 90290, 90402, 91001, 91040, 91104, 91106, 91107, 93535, and 93536. Homeowners in these areas will automatically receive a one-year grace period.
The Los Angeles County Tax Assessor’s Office stated that if a homeowner’s zip code is not listed above but their private property was affected by wildfires, they can submit a request to waive fines on the county tax assessor’s official website.
Disaster area homeowners can also apply for some county government programs to reduce property taxes. For example, in Los Angeles County, homeowners can apply for the “Misfortune Calamity Tax Relief” (M&C) plan and the “Decline in Value” plan established by the county assessor’s office.
Property taxes paid by California homeowners each year are based on the assessed value of the property. If the assessed value decreases, the property tax paid by the homeowner will also decrease. The M&C plan reduces the homeowner’s tax burden by reassessing and lowering the property’s assessed value.
Homeowners in areas hit by severe natural disasters can immediately apply for the M&C plan. Once approved, homeowners can pay lower property taxes until home repairs or reconstruction are completed.
To apply for the M&C plan, homeowners must meet certain criteria: the disaster losses must exceed $10,000; the “Reassessment of Property Damaged or Destroyed by Misfortune or Calamity” application must be submitted within 12 months of the loss.
The Los Angeles County Assessor’s Office also released a statement answering some common questions about the M&C plan, such as:
1) If a homeowner has already submitted an M&C application to the assessor’s office, do they still need to pay outstanding property taxes? Answer: In some cases, no. If property taxes are paid directly to the County Tax Collector (TTC), qualifying for a deferral of property tax payment is automatic after submitting an M&C application.
2) If a homeowner has already paid property taxes, is it necessary to submit an M&C application? Answer: Yes, after submitting an M&C application, homeowners will receive a refund of the reduced taxes.