Los Angeles County Senior Property Tax Postponement
Los Angeles County, CA: Seniors 62 or older (or blind or disabled) with total household income of $57,002 or less and at least 40% equity can postpone current-year property taxes through the State Controller's Property Tax Postponement program. Every owner-occupant can also claim the $7,000 Homeowners' Exemption.
California Property Tax Postponement (PTP), Homeowners' Exemption and Prop 19 in Los Angeles County
| Who qualifies (PTP) | Age 62 or older, or blind, or disabled; you own and live in the home; at least 40% equity |
|---|---|
| Income limit (PTP) | $57,002 or less total household income for the 2026–27 program year (based on 2025 income) |
| What PTP does | Postpones (defers) payment of current-year property taxes; the postponed amount plus interest is repaid later, usually when the home is sold or transferred |
| Homeowners' Exemption | $7,000 off assessed value for any owner-occupied primary home (no age or income test) – form BOE-266 |
| Prop 19 (age 55+) | Owners 55+ can transfer their taxable base-year value to a replacement home – form BOE-19-B |
| When to apply (PTP) | Filing opens each October; the 2025–26 cycle closed February 10, 2026. Check the State Controller for the 2026–27 close date |
Official Los Angeles County page: https://ttc.lacounty.gov/senior-citizen-property-tax-assistance/
Common questions
Is there an income limit for the senior property tax postponement?
Yes. For the 2026–27 program year, total household income must be $57,002 or less, based on 2025 income. The limit was $55,181 for 2025–26.
Do I have to be 62 to get help?
Age 62+ applies to the postponement program, but blind or disabled owners of any age can also apply. The $7,000 Homeowners' Exemption has no age requirement, and Prop 19 transfers start at age 55.
Is postponed tax forgiven?
No. Postponement is a deferral, not a cancellation. The State places a lien on the property and the postponed taxes plus interest are repaid later, typically when the home is sold or ownership changes.
Where do I apply?
PTP applications go to the California State Controller's Office. The Homeowners' Exemption (BOE-266) and Prop 19 claims (BOE-19-B) go to your county assessor.
Related
- Los Angeles County, CA property tax rate
- CA property tax overview
- San Diego County Senior Property Tax Relief
- Orange County CA Senior Property Tax Exemption
- Riverside County Senior Property Tax Exemption
- Santa Clara County Senior Property Tax Exemption
- San Bernardino County Senior Property Tax Postponement
Last reviewed October 31, 2026. Figures come from the official sources linked above for the tax year shown. Rules and amounts change each year; confirm your eligibility with the Los Angeles County assessor or tax office before you apply. This page is general information, not tax or legal advice.