Los Angeles County Fire Department - Doing Business

HOW WE ARE FUNDED

VOTER-APPROVED SPECIAL TAX FOR THE
LOS ANGELES COUNTY FIRE DEPARTMENT

The Los Angeles County Fire Department’s special tax pays for essential fire suppression and emergency medical services. Approved by voters in 1997, the Special Tax is billed on the Annual Property Tax Bill under Detail of Taxes Due, Direct Assessments.

A sample of the rates approved in 1997 are: $48.00 for a single family home; $60.63 + $.0063 per square foot for multiple family residential; and $58.10 + $.0392 per square foot for commercial/industrial property. These rates are adjusted each year by 2% or the CPI, whichever is less.

On August 18, 2009, the Board of Supervisors adopted a resolution fixing the 2009-10 tax levy for a single family home rising from $49.93 to $56.17, a $6.24 annual increase, with proportional increases of 12.5% for other property use types as described on the following chart:

Summary of Special Tax Rates for
Fiscal Year 2009-10

LAND USE	SPECIAL TAX RATE	SPECIAL TAX RATE w/SPRINKLER CREDIT
Single Family Residential	$56.17	NOT APPLICABLE
Mobile Home in Park	$28.08	NOT APPLICABLE
Multiple Family Residential 2 or more units less than 4 stories	$70.95 + $.0072 per sq. ft. over 1,555 sq. ft.	$70.95 + $.0069 per sq. ft. over 1,555 sq. ft.
Non-Residential, Commercial/Industrial less than 4 stories	$67.98 + $.0458 per sq. ft. over 1,555 sq. ft.*	$67.98 + $.0440 per sq. ft. over 1,555 sq. ft.*
High Rise, 4 stories or more	$82.78 + $.0558 per sq. ft. over 1,555 sq ft.*	$82.78 + $.0534 per sq. ft. over 1,555 sq ft.*
Special Use, such as refineries and major chemical handlers	$103.46 + $.0698 per sq. ft. over 1,555 sq. ft.*	$103.46 + $.0666 per sq. ft. over 1,555 sq. ft.*
Vacant Land — 2 acres or less	$14.04	NOT APPLICABLE
Vacant Land — more than 2 acres and less than or equal to 10 acres	$18.54	NOT APPLICABLE
Vacant Land — more than 10 acres and less than or equal to 50 acres	$37.06	NOT APPLICABLE
Vacant land — more than 50 acres	$56.17	NOT APPLICABLE

*Capped at 100,000 square feet per parcel.

Special Tax Appeals

Instructions for completing and submitting a "Special Tax Appeal Form" to the Los Angeles County Fire Department

These documents provide you with the necessary information to file and appeal of your special tax assessment.
Instructions	Appeals Form

For further information or inquiries regarding appeals, exemptions, sprinkler credits, or applicability, email the Special Tax Coordinator, Kien Chin, at kchin@lfire.lacounty.gov or telephone 323-881-6151.