The Property Tax Installment Deferral Application (Form ADS-820.3) is the Los Angeles County Office of the Assessor form that owners use to ask to defer a property tax installment after their property is damaged or destroyed by misfortune or calamity. It is one of the Los Angeles County property tax forms the Assessor publishes, and it must be received by the Assessor on or before the delinquency date of the next installment. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the Assessor at the official source link.
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What is ADS-820.3?
Form ADS-820.3, Property Tax Installment Deferral Application, is the Los Angeles County Office of the Assessor form on which an owner of property damaged by a calamity or disaster asks to defer payment of a property tax installment instead of paying it on the normal schedule.
The form is titled "Property Damaged or Destroyed by Misfortune or Calamity." It states that the relief is available for property damaged by a disaster, including restricted access to an area that the Governor has proclaimed to be in a state of disaster.
By signing, the owner declares four things: the property in Los Angeles County suffered substantial damage from a calamity or disaster that was not the owner's fault; the owner pays property taxes directly and not through an impound account; the owner has also filed a claim for reassessment under section 170 of the Revenue and Taxation Code; and the owner meets one of two eligibility conditions, chosen by a checkbox.
Taxes deferred under this application are due no later than 30 days after the owner receives a corrected tax bill for the damaged property. The Assessor's forms page lists a separate form, ADS-820, Application for Reassessment Property Damaged or Destroyed by Misfortune or Calamity. ADS-820.3 is the deferral request, not that reassessment application.
The bottom of the form has an "Assessor's Use Only" block with Approved and Denied boxes, initials and a date.
Who needs to file ADS-820.3?
Owners of eligible property in Los Angeles County whose property suffered substantial damage from a calamity or disaster that was not their fault use this form to request a deferral. The form asks you to check one of two boxes:
- Homeowner: you live on the property, you are eligible for the Homeowner's Exemption, and the property has suffered at least the minimum dollar amount of damage printed on the form due to a calamity or misfortune.
- Owner of other property: you own other property that has suffered damage of at least 20% of its fair market value due to a calamity or misfortune.
The form also assumes that you pay your property taxes directly and not through an impound account, and that you have filed a claim for reassessment under section 170 of the Revenue and Taxation Code. The form is written for an owner who signs for themselves; it does not describe representatives or other signers.
Understand the risk before you apply: if, after reviewing the reassessment application, the Assessor determines that an owner who was granted a deferral did not file the claim in good faith, the owner is assessed a delinquency penalty for nonpayment of the deferred taxes.
When to file ADS-820.3
The Assessor must receive the application no later than 5:00 p.m. on or before the delinquency date of the property tax bill installment due following the calamity. The form gives those dates as December 10 or April 10.
The triggering event is damage to your property from a calamity or disaster, including restricted access in an area the Governor has proclaimed to be in a state of disaster. Because the deadline is a receipt deadline, not a mailing date, plan for delivery time.
If a deferral is granted, the deferred taxes are due no later than 30 days after you receive the corrected tax bill for your damaged property. The form sets no other filing window or processing time.
How to fill out ADS-820.3
Enter your name and address
In the FROM block, enter your name and address as the property owner.
Enter the parcel number
Write the Parcel Number of the damaged property in Los Angeles County in the space provided.
Confirm the ownership statements
Read the statement that you own eligible property that suffered substantial damage from a calamity or disaster not of your own fault, that you pay taxes directly and not through an impound account, and that you filed a claim for reassessment under section 170 of the Revenue and Taxation Code. Continue only if each is true.
Check the appropriate box
Check the first box if you live on the property, are eligible for the Homeowner's Exemption and meet the damage amount printed on the form. Check the second box if you own other property damaged by at least 20% of its fair market value.
Read the good-faith notice
The notice explains that an owner granted a deferral who did not file the claim in good faith is assessed a delinquency penalty for the deferred taxes. Read the paragraph on eligibility and the 30-day due date after the corrected tax bill.
Sign, print your name and date
Sign on the Signature / Print Name line, print your name and enter the date.
Add phone and e-mail
Enter your daytime phone number and your e-mail address in the lines below the signature.
Leave the Assessor's block blank
Do not write in the Assessor's Use Only area with the Approved and Denied boxes, initials and date.
Review, download and keep a copy
Check every entry, then download or print the completed PDF from FillingPDF. Keep a copy for your records and mail the original as described under How to submit.
How to submit ADS-820.3
The form gives one channel: mail. Send the completed, signed application to: Los Angeles County Assessor, 500 West Temple Street, MCU Room 286, Los Angeles, CA 90012-2770.
The Assessor must receive it by 5:00 p.m. on or before the delinquency date of the installment (December 10 or April 10), so mail it early enough to arrive in time. The form tells you to make a copy for your records before you send it.
The form prints the Office of the Assessor phone number, 213.974.8658, and the website assessor.lacounty.gov for questions. It names no online submission, fax or in-person option, and it does not mention a fee. Leave the "Assessor's Use Only" block (Approved, Denied, initials, date) blank.
FillingPDF lets you fill out and download the PDF; submission follows the channel above.
Common mistakes to avoid
- Letting the application reach the Assessor after 5:00 p.m. on the delinquency date of the installment (December 10 or April 10); the form requires receipt by that time, not just mailing.
- Applying when your property taxes are paid through an impound account; the form states that you pay your property taxes directly.
- Applying without having filed a claim for reassessment under section 170 of the Revenue and Taxation Code, which the form says you have also filed.
- Leaving both eligibility boxes unchecked, or checking the homeowner box when you do not live on the property or are not eligible for the Homeowner's Exemption.
- Checking the other-property box without damage of at least 20% of fair market value.
- Signing without the printed name and date, or without a daytime phone number and e-mail address.
- Writing in the Assessor's Use Only block, which holds the Approved or Denied decision, initials and date.
- Mailing the form without keeping a copy; the form says to make a copy for your records.
- Assuming deferred taxes have no due date; they are due no later than 30 days after you receive the corrected tax bill.
Frequently asked questions
What is Form ADS-820.3 used for?
Form ADS-820.3 is the Los Angeles County Assessor's Property Tax Installment Deferral Application. An owner whose property was damaged or destroyed by misfortune or calamity uses it to request a deferral of a property tax installment.
What is the deadline for Form ADS-820.3?
The Assessor must receive it no later than 5:00 p.m. on or before the delinquency date of the installment due following the calamity, which the form gives as December 10 or April 10. Mailing by that date is not enough; it must be received.
Who is eligible to defer property taxes with this form?
Owners who pay taxes directly, not through an impound account, and have filed a section 170 reassessment claim. You must also either live on the property and qualify for the Homeowner's Exemption, or own other property damaged by at least 20% of its fair market value.
When do deferred property taxes have to be paid?
Taxes deferred under this application are due no later than 30 days after you receive a corrected tax bill for the damaged property. If the Assessor finds the claim was not filed in good faith, a delinquency penalty is assessed on the deferred taxes.
Where do I mail Form ADS-820.3?
Mail it to Los Angeles County Assessor, 500 West Temple Street, MCU Room 286, Los Angeles, CA 90012-2770. The form also lists 213.974.8658 and assessor.lacounty.gov for the Office of the Assessor.
Is ADS-820.3 the same as the reassessment application ADS-820?
No. The Assessor's forms page lists ADS-820, Application for Reassessment Property Damaged or Destroyed by Misfortune or Calamity, as a separate form. ADS-820.3 asks only to defer a tax installment and states you have also filed a reassessment claim.
Can I fill out Form ADS-820.3 online on FillingPDF?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not submit the application; you mail it to the Assessor yourself.
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