How to Handle Property Taxes as an Executor During California Probate

Yes, property taxes must still be paid while a home is in probate. In California, the executor is legally responsible for ensuring taxes are paid on time—even if the estate is still being processed. Unpaid taxes can trigger penalties, interest, or even a tax lien sale by the county. In Los Angeles County, this responsibility falls under the scope of the executor’s fiduciary duty.

Are Property Taxes Still Due During Probate in California?

Yes. Probate does not pause or exempt a property from taxes. Even if the probate case is still open, property taxes continue to accrue on schedule—typically twice a year.

California Property Tax Schedule:

• First installment due: November 1

• Delinquent after: December 10

• Second installment due: February 1

• Delinquent after: April 10

In Los Angeles County, you can track and pay taxes via the Treasurer and Tax Collector’s site.

Who Pays Property Taxes When a Home Is in Probate?

The executor (or administrator) must ensure payment. They can use funds from:

• The estate’s bank account

• Proceeds from the sale of estate assets

• A court-authorized interim distribution or loan (in complex cases)

Important: If there’s no money in the estate, the executor must either petition the court for guidance or potentially sell the property to cover obligations.

What Happens If the Executor Doesn’t Pay Property Taxes?

In California, failure to pay property taxes can lead to:

• Late penalties and interest

• Tax lien notices

• County tax-default sales after 5 years of non-payment

In Los Angeles, defaulted properties are listed on the county’s annual online auction. These sales can happen even if the probate case is ongoing.

Can You Delay Property Taxes Until After Probate Closes?

Not without risk. Even if beneficiaries or the executor intend to sell the home later:

• The county will not wait for probate.

• Penalties start immediately after the due date.

• This can reduce the eventual net proceeds of the estate.

Can Property Taxes Be Deducted from the Sale of the Probate Home?

Yes, if the property is sold during probate, outstanding taxes are usually deducted through escrow. The title company will ensure taxes are paid before the home transfers to the new buyer. However, this only applies if the home sells before penalties or liens accumulate.

What Should Executors Do to Stay Compliant?

1. Check the tax status early. Visit ttc.lacounty.gov and look up the property.

2. Inform the court if funds are lacking. Use a Petition for Instructions to request permission to use estate assets.

3. Work with a probate real estate expert. They can help coordinate sale timing, escrow deductions, and court requirements.

Los Angeles Example: How One Executor Avoided a Tax Sale

We recently worked with an executor managing a Baldwin Hills property. They didn’t realize the second installment was due—until a notice arrived. Our team helped:

• Contact the LA Tax Collector

• File for a brief payment extension

• Secure a buyer for the home within 2 weeks

• Pay taxes directly through escrow before delinquency penalties hit

The result: no tax sale, no penalties, and full compliance with court timelines.

Need Help with Probate Taxes in Los Angeles?

The Borges Real Estate Team specializes in helping executors, administrators, and heirs manage every step of the probate home process—including property tax deadlines. We’re based in Los Angeles and work closely with the court, escrow, and tax offices.

Contact us here for probate help