Property Tax
Los Angeles CountyのProperty Tax (固定資産税)は 購入価格の1.25%とされています。  Property Taxは以下のようにして決められます。
 
Property TaxのFiscal Yearは 7月1日から翌年の6月30日
7月                  7月1日     Beginning of fiscal year 
                        Owners to be informed of new values
 
9月                  In mid September tax rates set
 
10月                Tax Bills mailed last week
 
11月                11月1日 First Installment Due
 
12月                12月10日 First Installment Delinquent
 
1月                  1月1日 Assessment Date
 
2月               2月1日 Second Installment Due
 
4月                  4月10日 Second Installment Delinquent
 
 

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Closing escrow date

 

July 1               No Proration

 

August 1            Charge Seller 1 month                Credit Buyer 1 month

September 1       Charge Seller 2 months                       Credit Buyer 2 months

October 1           Charge Seller 3 months                       Credit Buyer 3 months

November 1     Collect 1st Installment Tax from Seller’s Account

                         Credit Sellers 2 months                     Charge Buyer 2 months

December 1        Charge Buyer 1month                         Credit Seller 1month

January 1         No Proration

February 1       Collect 2nd Installment Tax from Seller’s Account

                          Charge Buyer 5 months                      Credit Seller 5 months

March 1             Charge Buyer 4months                       Credit Seller 4 months

April 1                     Charge Buyer 3 months                      Credit Seller 3 months

May 1                Charge Buyer 2 months                      Credit Seller 2 months

June 1               Charge Buyer 1 month                        Credit Seller 1 month