Probate · Property Taxes · Los Angeles County
How Do Executors Handle Property Taxes in Probate?
Justin Borges, DRE #01940318 · 12 min read · Updated July 26, 2026
The personal representative pays property taxes from estate funds as they come due, exactly as any owner would, since opening a California probate does not pause county tax deadlines. Missing the November 1 or February 1 installment triggers the same 10 percent penalty an individual homeowner would face, probate or not.
Sources: LA County Treasurer and Tax Collector, secured property tax installment schedule and penalties, FY2026-27; BOE Publication 801, Proposition 19 Fact Sheet, updated June 2025.
What You Will Learn
- How Do Executors Handle Property Taxes During Probate?
- When Are LA County Property Tax Installments Due During a Probate?
- Does Opening Probate Pause or Delay Property Tax Payments?
- How Does Prop 19 Affect Property Taxes on an Inherited Home?
- What Happens If Property Taxes Go Unpaid During a Lengthy Probate?
- Who Pays Property Taxes If Heirs Disagree During Probate?
- Does the Tax Bill Change When the Executor Sells the Property?
- Frequently Asked Questions
How Do Executors Handle Property Taxes During Probate?
A California personal representative pays property taxes from estate funds on the same schedule as any other Los Angeles County owner, since the county does not track whether a property is in probate when a payment comes due. Keeping taxes current is part of the personal representative's broader duty to preserve estate assets while the estate remains open (CA Probate Code).
Property tax bills continue to arrive at the property address or a designated mailing address throughout the entire probate process, which can run 9 to 18 months or longer, so budgeting for at least one full property tax cycle is standard practice for any Los Angeles County estate.
The county tax collector does not pause for probate court. Two missed deadlines is the fastest way an estate loses money it did not have to lose.
Justin Borges, CA DRE #01940318When Are LA County Property Tax Installments Due During a Probate?
Los Angeles County secured property taxes are billed in two installments regardless of the property's probate status (LA County Treasurer and Tax Collector). The first installment is due November 1 and becomes delinquent after December 10, and the second is due February 1 and becomes delinquent after April 10.
| Installment | Due Date | Delinquent After | Penalty |
|---|---|---|---|
| First | November 1 | December 10 | 10% of installment amount |
| Second | February 1 | April 10 | 10% of installment plus a $10 cost |
If a delinquency date falls on a weekend or holiday, it extends to the close of business on the next business day, but the personal representative should not count on that extension as a planning cushion for a Los Angeles County estate.
Does Opening Probate Pause or Delay Property Tax Payments?
No. This is one of the more common misunderstandings among first-time personal representatives handling a Los Angeles County estate. Filing a probate petition, being appointed personal representative, and even a lengthy delay in the case do not extend or suspend county property tax due dates in any way.
The general levy of 1 percent of assessed value (Proposition 13) plus any voter-approved local debt or assessments keeps accruing exactly as it would for any other owner (there is no single flat county-wide rate; the specific total varies by Tax Rate Area, shown on the tax bill itself).
How Does Prop 19 Affect Property Taxes on an Inherited Home?
Proposition 19 lets a parent-child transfer of a Los Angeles County family home avoid full reassessment up to a $1,044,586 add-on above the property's existing factored base year value, but only if the transferee moves in as their primary residence within one year of the transfer and files the homeowners' exemption within that same one-year window (BOE Publication 801).
Missing either the one-year move-in deadline or the one-year exemption-filing deadline does not disqualify the exclusion outright, but it does eliminate retroactivity to the transfer date, meaning the excluded value only applies starting the year the claim is actually filed rather than back to the date of transfer.
What Happens If Property Taxes Go Unpaid During a Lengthy Probate?
Unpaid property taxes on a Los Angeles County estate accrue penalties and interest exactly as they would for any owner, and the property eventually becomes tax-defaulted. If the default is not resolved, California law generally allows the county to sell a tax-defaulted property after a multi-year default period, though the exact current timeline and procedure should be confirmed directly with the LA County Treasurer and Tax Collector before assuming any specific number of years.
A personal representative who anticipates a long or contested Los Angeles County probate should treat property tax payments as a fixed, non-negotiable line item in the estate's budget from the very start of administration.
Who Pays Property Taxes If Heirs Disagree During Probate?
The personal representative remains responsible for paying property taxes from estate funds regardless of a disagreement among the heirs. Preserving estate assets, which includes keeping property taxes current, is part of the personal representative's fiduciary duty and does not require heir consent or a vote.
Heirs who disagree about the property's future, whether to sell it, keep it, or divide proceeds, have other paths available to resolve that dispute, but withholding cooperation on the tax bill itself only exposes the Los Angeles County estate to penalties that reduce everyone's eventual share.
Does the Tax Bill Change When the Executor Sells the Property?
Once a Los Angeles County probate sale closes, escrow prorates the current property tax bill between the estate and the buyer based on the closing date, so the estate is only responsible for taxes through its period of ownership. Selling to a third-party buyer at market value also generally triggers a full reassessment of the property to its new purchase price under state law (LA County Assessor), separate from whatever exclusion applied when the property passed to the heirs.
If the property instead transfers to an heir who intends to live in it, the Prop 19 parent-child exclusion described above may keep the assessed value from resetting to full market value, which is a very different tax outcome than a sale to an unrelated buyer.
Frequently Asked Questions
How do executors handle property taxes during probate in California?
The personal representative pays property taxes from estate funds as they come due, the same as any owner would, since opening probate does not pause or extend county property tax deadlines. Missing an installment triggers the same penalties an individual owner would face.
When are Los Angeles County property tax installments due during a probate?
The first installment is due November 1 and becomes delinquent after December 10, with a 10 percent penalty. The second installment is due February 1 and becomes delinquent after April 10, with a 10 percent penalty plus a $10 cost, the same schedule that applies to every Los Angeles County property owner.
Does opening probate pause or delay property tax payments in California?
No. Property tax due dates and delinquency penalties continue on the normal county schedule regardless of whether an estate is in probate, so the personal representative has to budget for and pay these bills throughout the administration.
How does Proposition 19 affect property taxes on an inherited home during probate?
A parent-child transfer can avoid full reassessment up to a $1,044,586 add-on above the home's existing factored base year value, but only if the transferee moves in as a primary residence within one year of the transfer and files the homeowners' exemption within that same one-year window.
What happens if property taxes go unpaid during a lengthy California probate?
Unpaid property taxes accrue penalties and interest and the property eventually becomes tax-defaulted; if the default is not resolved, California law generally allows the county to sell the property after a multi-year default period, though the exact timeline should be confirmed directly with the county tax collector.
Who is responsible for paying property taxes if heirs disagree during probate?
The personal representative remains responsible for paying property taxes from estate funds regardless of a disagreement among heirs, since preserving estate assets, including keeping taxes current, is part of the personal representative's fiduciary duty under California probate law.
Managing Property Taxes on an Inherited Los Angeles County Home?
Get a free valuation to help decide whether to keep, transfer, or sell before the next installment comes due, or join our free webinar built for heirs, executors, and trustees navigating a California estate.
Get a Free Property Valuation → See How Our Probate Sale Process Works →Reserve a seat: Inherited Property in California, a free webinar for heirs →
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