Los Angeles County, CA: Property Tax Appeal Instructions (2025-26)

Key facts at a glance

The 60‑second primer

Your taxable value each year is the lower of your Prop 13 factored base‑year value or market value on January 1 (the lien date).

If market value is lower, you can get a temporary Prop 8 reduction for that year. Prop 8 values get checked annually and can rise more than 2 percent when the market rebounds, but never above your Prop 13 track.

Every California county handles appeals differently. If you own property in multiple counties, take a look at our county-specific guides for all California counties.

New to property tax appeals? Start with the fundamentals in our Appeal 101 article, which covers the core concepts that apply across California.

The Los Angeles "Informal" Route (Prop 8 Review)

Your goal is to show that market value on January 1, 2025 is below your enrolled value. If you want to understand the differences between informal and formal appeals, we have a detailed comparison guide.

Step 1: Confirm the value you must beat

Look up your parcel and current assessed value in the Assessor's Public Portal using your address or AIN.

Step 2: Build lien‑date‑focused comps

Use 3 to 5 comparable sales near your home that closed as close to January 1 as possible and, for LA's RP‑87, no later than March 31, 2025. That keeps your evidence anchored to the lien date. Knowing how to select and adjust comparable sales properly is essential for a successful appeal—poorly chosen comps are one of the most common mistakes homeowners make.

Step 3: File the RP‑87 by Dec 1

File online with your AIN and PIN or mail the RP‑87 to the Assessor. The 2025 filing window runs July 2 to December 1.

Step 4: Track results and preserve rights

If you do not receive findings by October 1, 2025, file a formal appeal so you do not miss the AAB deadline. The RP‑87 form reminds you to do this.

Good to know: If you had a Prop 8 reduction last year, the Assessor automatically re‑reviews your 2025 value. You can still file an RP‑87 if you think the gap is larger.

The LA "Formal" Route (Assessment Appeals Board)

Use this if the informal route did not fix the gap or you want a hearing.

Step 1: Check timing and the bill you are appealing

For Regular Roll values, the 2025 window is July 2 to December 1. For Supplemental or Escape bills, you typically have 60 days from the mailing or postmark date on the notice or tax bill.

Step 2: File the application

File online through the County's Assessment Appeals Board portal, or mail the AAB‑100 to Room B4. The filing fee is $46 per application. One parcel per application and one roll year per application. When signing the application, property owners need to match the deed exactly—learn about signature requirements for trusts and LLCs.

Step 3: Choose who hears your case

Eligible residential cases can go to a Hearing Officer. Otherwise you will see a three‑member Board. LA allows the Hearing Officer route for single‑family and similar residential property, and property that does not exceed $3,000,000 assessed value. All Hearing Officer hearings are currently conducted virtually.

Step 4: Prepare and exchange evidence

Keep comps tied to the lien date. By law, boards may only consider sales no later than 90 days after the valuation date. You can make a written Exchange of Information request under R&T §1606 to see the Assessor's case before the hearing. Learn more about what assessors actually care about when reviewing evidence.

Upload in advance: LA County accepts online hearing evidence submissions through the AAB site.

Step 5: Hearing day and outcome

You present first, then the Assessor, and Board members ask questions. A decision arrives by mail. If you and the Assessor reach agreement beforehand, you can sign a stipulation and skip the hearing. Boards can lower, keep, or increase an assessment based on the evidence.

DIY Evidence Checklist (that actually works)

Your evidence packet should start with comps that match your property's bed/bath count, living area, lot size, age, and condition. For timing, the California State Board of Equalization requires that comparable sales close near January 1 and never more than 90 days after that date for AAB cases. Learn more about how comparable sales work in our detailed guide. Include condition proof such as photos, contractor estimates, permits, or insurance reports that document issues as of January 1. This type of evidence is exactly what assessors look for when reviewing appeals. Present your analysis in a simple grid that summarizes adjustments clearly and states your supported opinion of value. Finally, add packet polish by paginating pages, labeling exhibits clearly, and including a one-page executive summary up front.

Frequently Asked Questions

Do I need to reapply every year for Prop 8?

No. If you have a prior Prop 8 reduction, LA reviews annually. You can still file RP‑87 if you want to submit your own evidence.

Can my assessment jump more than 2 percent after a Prop 8 reduction?

Yes. Prop 8 is temporary and can move up faster until you return to your Prop 13 track, but never above it.

Where do I find my AIN and PIN for online filing?

They are on your tax bill. The County explains AIN and PIN locations and formatting.

Are LA County hearings in‑person or virtual?

Both are available. Hearing Officer matters are held virtually. Board hearings run virtual and in‑person at Room B4, 500 W. Temple St.

Can I request the Assessor's evidence before the hearing?

Yes. Use an Exchange of Information request under R&T §1606 at least 30 days before the hearing.

Key LA‑specific reminders

The RP-87 filing window runs from July 2 to December 1, 2025 this year. The form itself repeats that date, so do not miss it. The AAB deadline for the 2025 Regular Roll is December 1, 2025 at 12:00 a.m. PST. File even if your RP-87 is still pending, since you can withdraw later according to the L.A. County Appeals Board. When selecting comparable sales for the Assessor's RP-87, use properties that closed no later than March 31, 2025, as that guidance appears on the 2025 RP-87 form. LA posts how-to videos, forms, and a fee-waiver form on the AAB Resources page.

How AppealArc helps

We do the heavy lifting for LA County homeowners. We pull same‑neighborhood sales, tune them to the January 1 lien date, build a clean, credible grid, and package a ready‑to‑file packet that assessors and boards actually read.

Rules are local. Always verify the current instructions with Los Angeles County and county's official sites before filing.