How to Handle Property Taxes as an Executor During Probate in California


As an executor in California, you're responsible for ensuring property taxes on the probate estate are kept current. This includes paying any outstanding taxes, coordinating with the county tax assessor’s office, and possibly requesting a deferral until the property is sold. Unpaid property taxes can trigger penalties or liens, delaying probate and harming the estate’s value.

What Happens to Property Taxes During Probate?

In California probate, property taxes don’t pause just because the owner passed away. Whether the property is being held in probate for a few months or several years, the county continues to bill taxes biannually. Here’s what you need to know:

  • Who gets the bill? It still goes to the decedent’s address.

  • Who’s responsible? The executor or administrator must ensure timely payment using estate funds.

  • What if taxes aren’t paid? Penalties accrue and could lead to tax liens or even foreclosure.

How Should an Executor Pay Property Taxes in Probate?

You’ll typically follow these steps:

  1. Locate tax bills – Retrieve them from the decedent’s mail or online via the county treasurer/tax collector’s portal.

  2. Confirm parcel number (APN) – This number identifies the property and is critical for online searches.

  3. Use estate funds – Pay using funds from the estate bank account—not your own.

  4. Document everything – Keep receipts for the probate accounting you’ll submit to the court.

🏛 In Los Angeles County, use https://ttc.lacounty.gov to view and pay property taxes online.

Can You Delay or Reduce the Tax Obligation?

Yes, but it’s limited. Here's how:

  • Apply for a hardship deferral if the estate lacks liquid funds.

  • Sell the home promptly to pay taxes from sale proceeds.

  • Negotiate with heirs if they want to keep the property and contribute funds.

  • File for property tax reassessment exclusion (Prop 58/19) if transferring to a child.

What About Supplemental Tax Bills?

Supplemental property taxes may apply if the property changes ownership after death or is reassessed. These surprise bills can be confusing, so:

  • Watch the mail for notices.

  • Understand they are separate from regular tax bills.

  • Plan for them in the probate timeline—they may hit after the property is transferred.

What If There Are Back Taxes?

If the decedent owed property taxes before passing:

  • Request a tax history from the county.

  • Verify the lien amount and any penalties.

  • Use estate funds to pay them ASAP to avoid delays in court approval or title issues.

Who Can Help With Probate Property Taxes?

You don’t have to manage this alone. An experienced Los Angeles probate real estate specialist can:

  • Verify unpaid taxes

  • Coordinate with escrow

  • Guide you through tax clearance for the court and buyer

Local Insight: Los Angeles Probate Property Tax Cases

In Pasadena, we recently helped a family discover $8,700 in unpaid property taxes that were stalling the sale. Our team:

  • Identified the amount via the county

  • Advanced payment through escrow

  • Ensured court approval without delay

We closed the sale with no penalties, preserving the family’s full proceeds.

Key Takeaways for Executors

✅ Always check for current and past-due taxes early
✅ Use estate funds—not personal money
✅ Track due dates carefully to avoid penalties
✅ Request help from probate-savvy professionals

Need Help Handling Property Taxes in Probate?

We’re probate real estate specialists in Los Angeles and Pasadena. Our team helps families handle property taxes, court approvals, and smooth real estate sales.

Get Help from Our Probate Experts