The Office of the Assessor is responsible for assessing the value of all taxable property in the County of Los Angeles in accordance with state law. The Office of the Assessor oversees the largest property assessment roll in the nation, annually valuing more than 2.6 million assessable parcels of property. The Office of the Assessor locates all taxable property in the County and identify the ownership, establishes a taxable value for all property subject to property taxation, completes an "assessment roll" showing the assessed values of all property, and applying all legal tax exemptions.
