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 16, 2016, the Board of Supervisors adopted a resolution fixing the Fiscal Year 2016-17 tax levy at the maximum rates allowable and providing an adjustment for an over-assessment in Fiscal Year 2014-15.  The net billable rates are described on the following chart:

Summary of Special Tax Rates for
Fiscal Year 2016- 17
Net Billable Rates

 

 Land Use SPECIAL TAX RATE SPECIAL TAX RATE w/SPRINKLER CREDIT
Single Family Residential  $65.08   Not-Applicable
Mobile Home in Park  $32.53   Not-Applicable
Multiple Family Residential 2 or more units less than 4 stories $82.20 + $.0083 per Sq. ft. over 1,555 sq. ft. *  $82.20 + $.0078 per sq. ft.
over 1,555 sq. ft.
Non- Residential, Commercial/Industrial less than 4 stories $78.76 + $.0530 per sq. ft. over 1,555 sq. ft.*  $78.76 + $.0510 per sq. ft.
over 1,555 sq. ft.*
High Rise, 4 stories or more  $95.87 + $.0648 per sq. ft.
over 1,555 sq. ft.*
 $95.87 + $.0619 per sq. ft.
over 1,555 sq. ft.*
Special Use, such as refineries and major chemical handlers  $119.86 + $.0809 per sq. ft. over 1,555 sq. ft.*  $119.86 + $.0772 per sq. ft. over 1,555 sq. ft.*
Vacant Land – 2 acres or less  $16.27   Not-Applicable
Vacant Land – more than 2 acres nad less than or equal to 10 acres  $21.48   Not-Applicable
Vacant Land – more than 10 acres and less than or equal to 50 acres  $42.97  Not-Applicable
Vacant Land – more than 50 acres  $65.08  Not-Applicable

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