Form EXM-202, Authorization of Tax Agent or Agency Substitution, is the County of Los Angeles form on which a property owner certifies by signature that a named agent may act for them in assessment, property tax or appeals matters. It is one of the Los Angeles County property tax forms published by the Office of the Assessor, and the same form is used with the Assessment Appeals Board, the Auditor-Controller and the Treasurer and Tax Collector. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original is published by the Assessor at the official source link.
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What is EXM-202?
Authorization of Tax Agent or Agency Substitution (Form EXM-202) is the Los Angeles County form through which a property owner, called the principal, authorizes a tax agent to represent them in assessment, property tax or appeals matters before up to four county offices.
The four offices are the Assessment Appeals Board, the Office of the Assessor, the Auditor-Controller, and the Treasurer and Tax Collector. The form was created so that all four can use one document as a convenience to property owners. The Assessment Appeals Board acts under the authority of the Los Angeles County Board of Supervisors and is a separate agency from the other three, and the Assessor is an independent elected official.
The form has two kinds of authority. Part II covers the Assessor, the Auditor-Controller and the Treasurer and Tax Collector: the agent may have full authority over assessment matters with that office, may sign Property Statements under California Revenue and Taxation Code, §441, and the authorization can be broad or limited. Part III covers an assessment appeal that has already been filed, including withdrawal, a stipulated agreement as to value and settlement of related legal issues.
Since July 1, 2013 the form is not valid without a current Tax Agent Registration Number, unless an exclusion applies under Los Angeles County Code Section 2.165.010 (G). The form also lets you mark a box when a new agent replaces a previously authorized one.
Who needs to file EXM-202?
Property owners in Los Angeles County who want an agent to represent them with the Assessor, the Auditor-Controller, the Treasurer and Tax Collector and/or the Assessment Appeals Board use this form. The county letter on the front says it is sent or given to owners at their request, or because a prior authorization has expired.
- Owners designating, renewing or changing an agent. Use it to designate an agent, renew or modify an authorization, or name a new agent in place of a previous one.
- Owners with a filed appeal. Part III may be used only for an assessment appeal by a taxpayer who has already filed an application for changed assessment.
- Who signs. The form is signed by the property owner or authorized principal or officer, who also enters a title.
- Agents. The agent must give a Tax Agent Registration Number, unless one of the exclusions in Los Angeles County Code Section 2.165.010 (G) applies. A box on the form is for agents who are not paid to communicate with County officials to influence official action, or who represent themselves, an immediate family member or an entity in which they are a partner, officer or owner of ten percent or more.
The principal accepts full responsibility for any action the agent takes under the authority granted.
When to file EXM-202
Complete the form when you want to designate an agent, renew or modify an existing authorization, or designate a new agent. The county letter says it is also provided when a prior authorization has expired.
For matters with the Assessor, the Auditor-Controller and/or the Treasurer and Tax Collector, the authorization is valid for four years from the date of execution, unless revoked earlier in writing, terminated by operation of law or limited to a shorter period; you can enter a "valid until" date on the form. For an assessment appeal, the authorization is valid until final action on the appeal and ends when the application is withdrawn or concludes.
If you use the form with the Assessment Appeals Board, an application for changed assessment must already be filed, and a copy must be attached. The form sets no other deadline. To revoke it, notify the Assessor or the Assessment Appeals Board and your agent in writing.
Documents you need
- A copy of the application for changed assessment, attached when you mark Part III for the Assessment Appeals Board; the form says the original or a copy of the previously filed application must be attached.
- A list of all parcels by Assessor's Identification Number, attached only if more than one parcel is covered by the authorization; list personal property by address.
- The agent's current Tax Agent Registration Number, entered in Part I, unless an exclusion under Los Angeles County Code Section 2.165.010 (G) applies.
How to fill out EXM-202
Enter owner and property details
At the top, enter the Owner / Principal's Name and the Property Address.
Enter the agent's information
In Part I, print the agent's name, Tax Agent Registration#, business address, telephone number and email address.
Mark the substitution and agent boxes
Mark the first box if this new agent replaces a previously authorized one. Mark the second box only if the agent is not paid to communicate with County officials to influence official action, or is a person representing themselves, an immediate family member or an entity they own ten percent or more of.
Identify the parcels
Enter the Secured Assessor's Identification Number (Mapbook, Page, Parcel). If more than one parcel is covered, attach a list of all parcels by Assessor's Identification Number, and list personal property by address.
Set the authority in Part II
Mark the office or offices (Assessor, Auditor-Controller, Treasurer and Tax Collector). Then mark the authority: full authority over assessment matters, authority to sign Property Statements under Revenue and Taxation Code, §441, and/or the validity period.
Choose the validity period
Mark the four-year period from the date of execution, or enter a date in This authorization is valid until (date) for a shorter period. Add any Additional Instructions.
Complete Part III for an appeal
If the agent will act in a filed assessment appeal, mark Part III, enter the Application Number and attach a copy of the application.
Fill in the certification
Print the owner or principal's name, telephone number and email address. Enter the city, state, day, month and year in the Executed in line.
Sign and enter the title
The property owner or authorized principal or officer signs and gives a title. Part IV states that the principal accepts full responsibility for the agent's actions.
Review and download the PDF
Check the parcel list, the registration number and the marked boxes against Parts V to VII, then download or print the completed PDF from FillingPDF and send it as described under How to submit.
How to submit EXM-202
Send the signed form to the county office that matches the parts you marked; the form gives the routing in Parts V to VII.
- Only Part II marked: send it to the Office of the Assessor, the Auditor-Controller and/or the Treasurer and Tax Collector, as appropriate. If all three boxes were selected, send it to the Office of the Assessor.
- Only Part III marked: send it to the Assessment Appeals Board, and only if you have already filed an appeal; attach a copy of the application.
- Parts II and III marked: send it to the Assessment Appeals Board and a copy to the Office of the Assessor.
Addresses printed on the form, all in Los Angeles, California 90012-2770:
- Assessment Appeals Board: 500 W. Temple Street, Rm. B4, (213) 974-1471
- Office of the Assessor: 500 W. Temple Street, Rm. 225, (213) 974-3211
- Auditor-Controller: 500 W. Temple Street, Rm. 153, (213) 974-8368
- Treasurer and Tax Collector: 225 N. Hill Street, 1st Floor, (213) 974-2111
The form names no portal, fee or appointment rule. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Submitting the form without the owner's signature; the offices require your certification by signature before an agent may represent you.
- Leaving out the agent's Tax Agent Registration Number when no exclusion under Los Angeles County Code Section 2.165.010 (G) applies; the form is not valid without a current number.
- Using Part III before an appeal application has been filed; it may be used only by a taxpayer who has already filed an application.
- Marking Part III without attaching a copy of the filed application for changed assessment.
- Listing several parcels on the form without attaching a list of all parcels by Assessor's Identification Number.
- Sending a form with all Part II boxes marked to the Auditor-Controller or Treasurer and Tax Collector instead of the Office of the Assessor.
- Sending a form with both Parts II and III marked only to the Assessor, without sending the original to the Assessment Appeals Board.
- Trying to revoke an authorization without written notice to the Assessor or Assessment Appeals Board and to your agent.
Frequently asked questions
What is Form EXM-202 used for?
Form EXM-202 authorizes a tax agent to represent a property owner in assessment, property tax or appeals matters. One form works with the Assessment Appeals Board, the Office of the Assessor, the Auditor-Controller and the Treasurer and Tax Collector, in any combination of the four.
Is Form EXM-202 a Los Angeles County property tax form?
Yes. It is published by the Los Angeles County Office of the Assessor and covers agent representation in county property tax, assessment and appeals matters. It is not a tax return or payment form; it only grants an agent authority to act for the owner.
How long is an EXM-202 authorization valid?
With the Assessor, the Auditor-Controller and the Treasurer and Tax Collector it lasts four years from the date of execution, unless revoked in writing, terminated by operation of law or set for a shorter period. For an assessment appeal it lasts until final action on the appeal.
Does my agent need a Tax Agent Registration Number?
Yes, in most cases. Since July 1, 2013 the form is not valid without a current Tax Agent Registration Number unless an exclusion applies under Los Angeles County Code Section 2.165.010 (G). Enter the number in Part I next to the agent's name.
Where do I send Form EXM-202?
It depends on what you marked. Part II only goes to the Assessor, Auditor-Controller and/or Treasurer and Tax Collector, or to the Assessor if all boxes are marked. Part III only goes to the Assessment Appeals Board. Both parts go to the Board, with a copy to the Assessor.
Can I use EXM-202 before I file an assessment appeal?
Not for the appeal. Part III may be used only by a taxpayer who has already filed an application, and a copy of that application must be attached. Part II covers the Assessor, Auditor-Controller and Treasurer and Tax Collector matters without an appeal.
How do I revoke an agent's authorization?
Notify the Assessor or the Assessment Appeals Board and your agent in writing. The form says this is how to effectively revoke the authorization before it expires or the appeal ends.
Can I fill out Form EXM-202 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 form to any county office; you send it to the offices listed on the form.
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