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

As the executor of a California estate, you're responsible for making sure property taxes are paid on time even while the property is in probate. This includes both current and delinquent taxes, and failure to do so can lead to penalties, interest, or even tax liens on the estate’s real property. In Los Angeles County, this duty is especially important due to high property values and strict tax timelines.

Why Property Taxes Don’t Pause Just Because Someone Passes Away

Many executors assume that everything related to a home — including taxes — gets “paused” during probate. That’s a myth.

In reality, property taxes are still due on the same schedule, and it’s the executor’s job to ensure they’re paid from the estate’s funds. This includes:

• The secured tax bill (due twice a year)

• Any delinquent or defaulted taxes

• Supplemental taxes, if there's been a recent reassessment

When Are Property Taxes Due in Los Angeles County?

Payment Type Due Date Delinquent After

1st Installment November 1 December 10

2nd Installment February 1 April 10

These deadlines are strict and in probate, missed payments are the executor’s legal responsibility.

If the estate doesn't have liquid funds available, the executor may need to request court approval to sell other assets or arrange short-term financing.

What Happens If You Don’t Pay Property Taxes During Probate?

Failing to pay property taxes can trigger:

• 10% penalties on late payments

• Monthly interest accrual on unpaid balances

• Tax liens on the home

• Risk of the home being sold through tax-default sale after five years of delinquency

This is especially dangerous in Los Angeles County, where inherited homes can have six- or seven-figure tax values.

Can the Estate Qualify for Any Tax Relief?

Yes — certain estates may qualify for temporary property tax relief:

• Death of Property Owner Exclusion: Property can avoid reassessment if transferred to a child or spouse.

• Prop 19 (Post-2021): May allow parent-to-child transfer with reassessment exclusion if used as a primary residence.

• Seniors and Veterans Exemptions: These remain in effect during probate if the decedent previously qualified.

As an executor, you should notify the LA County Assessor’s Office if you believe the estate qualifies.

How to Stay on Top of Property Taxes During Probate

Here’s a probate executor’s checklist for managing property taxes:

1. Request a copy of the latest tax bill from the LA County Treasurer-Tax Collector.

2. Check for any delinquent or unpaid taxes on the county portal.

3. Set calendar reminders for installment deadlines.

4. Use estate funds (not personal funds) to make the payments.

5. Document every payment for court accounting purposes.

6. Consult a probate real estate agent if funds are tight and a sale is necessary.

Selling the Property? Don’t Skip This Step

Before listing or closing the sale of a probate property, ensure:

• All property taxes are current

• The title is clear of any tax liens

• Supplemental taxes are factored into the closing process

Buyers in Pasadena and Los Angeles will expect a clean title and missed taxes could delay or derail escrow.

Final Thoughts for Executors in Pasadena

Handling property taxes may not be glamorous, but it's one of the most critical and legally binding duties you have as an executor.

Whether the probate is just starting or you're getting ready to sell, it's smart to work with professionals who understand both the legal and real estate implications.

If you’re managing a probate property in Pasadena or anywhere in Los Angeles County, our team specializes in helping executors handle these challenges — from taxes to title and everything in between.

Contact us for help navigating probate real estate without getting hit with late fees or title surprises.