Assessor Parcel Information Help

The following describes the different information fields for a parcel.  Some fields may not be displayed for a particular parcel due to lack of information.

APN:
This is the Assessor Parcel Number.  It is the primary identification assigned to each parcel of land to facilitate locating it on the assessment records for the purpose of assessing properties and collecting taxes.  The number consists of a map book number (4 digits), page number (3 digits), and a parcel number (3 digits).  See BOOK PAGE NUM below.

PREVIOUS APN:
When a change is made to a parcel (like in a parcel split or merge), it receives a new assessor parcel number (APN).  The old parcel number is retained here for your reference.  Sometimes you may see more than one parcel number.  This is due to a parcel merge of two or more parcels.

SITE ADDRESS:
Made up of a street address number and name, the site address (also known as situs address) is the address assigned to a particular parcel.  This address is a "parcel address" and may not be the same as the building addresses that occupy the parcel.

SITE UNIT:
The property unit number if any.  This is used for property with multiple units that have the same address (like for condos).

SITE CITY STATE:
The city and state the property is located in.

SITE ZIP CODE:
The zip code the property is located in.

CONDO:
If this property is a condo, the value will be "Y".  If not, it will be "N".

ZONING:
The zoning district the property is located in.  For more information on Santa Monica zoning, see the Zoning Districts and Uses web page.

TAX RATE AREA:
The geographical area to which a tax rate pertaining to a parcel is applicable.

USE DESC:
Property use description.  This is the actual current use of the property regardless of how it is zoned.

RECORDING DATE:
This is the date of last change or correction of ownership.  The format is MM/DD/YYYY, where MM is the month, DD is the day, and YYYY is the year.

LAND VALUE:
The current land value.

IMPROVEMENT:
The current improvement value.  An improvement includes the buildings or structures that have been built on the property.

PERSONAL PROP:
Personal property value.  This represents personal property owned or leased by a business except real property or inventory items.  Business personal property includes, but is not limited to: machinery, computers, equipment (e.g., fax machines, photocopiers), telephones, furniture (e.g., desks, chairs, bookcases), and supplies.  Tangible property owned, claimed, possessed, or controlled in the conduct of a profession, trade, or business may be subject to property taxes.

FIXTURE:
Fixture value.  Fixtures are part of a business only.  For example, cranes and conveyors are considered to be fixtures.

PRSNL PROP EXM:
Personal property exemption value.

FIXTURE EXM:
Fixture exemption value.

HOMEOWN EXM:
Homeowners' exemption value.  Used by homeowners to reduce their property taxes.

REAL EST EXM:
Real estate exemption value.  This is the amount of exemption allowed on real property (land and/or improvement).  Real property used for religious, hospital, scientific, or charitable purposes may be eligible for a property tax exemption.  These exemptions are available to nonprofit organizations that provide services to the entire community.

SALE AMOUNT:
If available, the sale amount of the property.

SALE DATE:
If available, the date the property was last sold.  The format is MM/DD/YYYY, where MM is the month, DD is the day, and YYYY is the year.

BUILDING 1-5:
The assessor keeps track of up to 5 buildings on a property.  If there is building information, this may include building type, year built, number of units, total square footage, number of bedrooms, number of bathrooms, class of structure, quality level, and shape classification.

For class of structure, this would include the following categories:

    Class "A" Structures: Buildings have fireproofed structural steel frames carrying all wall, floor, and roof loads.  Wall, floor, and roof structures are built of noncombustible materials.
    Class "B" Structures: Buildings having fireproofed reinforced concrete frames carrying all wall, floor, and roof loads.  Wall, floor, and roof structures are built of noncombustible materials.
    Class "C" Structures: Buildings having exterior walls built of a noncombustible material such as brick, concrete block, or poured in place concrete.  Interior partitions and roof structure are built of combustible materials.  Floor may be concrete or wood frame.
    Class "D" Structures: Buildings having wood or wood and steel frame.
    Class "S" Structures: Those specialized buildings that do not fit in any of the above categories.

For quality level, a number between 1 and 12.5 is assigned to a building.  The number is assigned on the basis of a comparison to numbered descriptions of typical buildings of various quality levels.  Each section of an appraiser manual dealing with different design and construction types contains a set of applicable specifications.  Quality may be divided into half classes and designated with a decimal number.  For example, a building that is better than the 5 quality level but not as good as the 6 level will be designated as 5.5 quality level.  When a building is unique from the standpoint of size, construction, and/or cost, it may not lend itself to being classified and costed using the standard quality level classification.  In these limited situations, a quality level of "X" is used and represents a derived cost factor that was used in place of the regular cost tables to arrive at a proper value on the building.

For shape classifications, this is used by the appraiser to consider any cost differences that may arise from variations in building outline.  Shape classification considerations vary somewhat with different building types.  For example, if while maintaining the same square footage a residential structure's design is adjusted to have more lineal feet of perimeter wall (increased shape), there will be a corresponding increase in construction costs.  The appraiser measures shape by comparing the lineal footage of building perimeter with the building square footage.  The assigned shape is most importantly a method of reflecting building cost.  In the end, shape is a fine tuning of the assigned quality level in order to properly weight quality additives and subtractives.

LEGAL DESC:
This is the legal description of the property.

BOOK PAGE NUM:
The Assessor Parcel Number (see APN above) corresponds to a map book number, page number, and parcel number.  The format is 1234-567-890, where 1234 is the map book number, 567 is the page number, and 890 is the parcel number.  You can view the actual assessor map book page online (see ASSESSOR MAP below).

ASSESSOR MAP:
The Los Angeles County Assessor has scanned all their map books for you to view online.  Just click on the "View Assessor Map" link and the map book page for the parcel can be viewed and printed.