VOTER-APPROVED SPECIAL TAX FOR THE
LOS ANGELES COUNTY FIRE DEPARTMENT

The Los Angeles County Fire Department’s special tax pays for essential fire suppression and emergency medical services.   Approved by voters in 1997, the Special Tax is billed on the Annual Property Tax Bill under Detail of Taxes Due, Direct Assessments.

A sample of the rates approved in 1997 are:  $48.00 for a single family home; $60.63 + $.0063 per square foot for multiple family residential; and $58.10 + $.0392 per square foot for commercial/industrial property.  These rates are adjusted each year by 2% or the CPI, whichever is less.

On August 3, 2018, a resolution was adopted fixing the 2018-19 tax levy for a single family home rising from $67.38 to $68.73, a $1.35 annual increase, with proportional increases of 2% for other property use types as described on the following chart:

Summary of Special Tax Rates for
Fiscal Year 2018-19

 

 Land Use SPECIAL TAX RATE SPECIAL TAX RATE w/SPRINKLER CREDIT
Single Family Residential  $68.73   Not-Applicable
Mobile Home in Park  $34.36   Not-Applicable
Multiple Family Residential 2 or more units less than 4 stories $86.81 + $.0089 per Sq. ft. over 1,555 sq. ft. *  $86.81 + $.0084 per sq. ft.
over 1,555 sq. ft.
Non- Residential, Commercial/Industrial less than 4 stories $83.18 + $.0560 per sq. ft. over 1,555 sq. ft.*  $83.18 + $.0539per sq. ft.
over 1,555 sq. ft.*
High Rise, 4 stories or more  $101.26 + $.0684 per sq. ft.
over 1,555 sq. ft.*
 $101.26 + $.0654 per sq. ft.
over 1,555 sq. ft.*
Special Use, such as refineries and major chemical handlers  $126.58+ $.0854 per sq. ft. over 1,555 sq. ft.*  $126.58 + $.0816 per sq. ft. over 1,555 sq. ft.*
Vacant Land – 2 acres or less  $17.19   Not-Applicable
Vacant Land – more than 2 acres and less than or equal to 10 acres  $22.68   Not-Applicable
Vacant Land – more than 10 acres and less than or equal to 50 acres  $45.38  Not-Applicable
Vacant Land – more than 50 acres  $68.73  Not-Applicable

For further information or inquiries regarding appeals, exemptions, sprinkler credits, or applicability, email the Special Tax Coordinator, Kien Chin, at kien.chin@fire.lacounty.gov or telephone 323-881-6151