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: