The assessment is the result of the County of Los Angeles voters’ passage of Proposition A, the Safe Neighborhood Parks Propositions of 1992 and 1996. The assessment appears as “COUNTY PARK DIST” on the annual Joint Consolidated Tax Bill and is applied to virtually all of the 2.25 million parcels of land located in the County of Los Angeles.

For vacant properties, the assessment is based on the size of the parcel (in acres) up to 2.5 acres only. For residential properties, the assessment is based on the size of the parcel up to 2.5 acres only and any improvements to the property. For commercial/industrial properties, the assessment is based on the size of the parcel (in acres), the use of the property and the square feet of structural improvements. The District calculates the direct benefit assessment based on the 1992 and 1996 Proposition A Final Engineer’s Reports and on data from the Los Angeles County Office of the Assessor .

For questions or information on how assessments are calculated, please call the Assessment desk at (213) 738-2983. To view the assessment formulas for vacant land and residential properties only, please go to Assessment Formulas For “County Park Dist”. Due to the many land use categories for commercial properties, commercial property owners are advised to call the District for assistance in calculating the assessment on commercial/industrial properties.

To view the Los Angeles County Property Tax Portal website, click here.

To view information on the Property Tax Postponement Program for Senior Citizens, Blind, or Disabled Citizens, click here.