Put the year's deadlines in your calendar.
Property tax installments, the business property statement, the City of Los Angeles business tax and energy benchmarking, for commercial property in Los Angeles. One file adds them all to your calendar app, each with a reminder a week before.
Next up
Last day to pay the first installment
December 10, 2026
Download the calendar (.ics)17 recurring dates for Apple Calendar, Google Calendar or Outlook. No sign-up.
The year at a glance
- Jan
- Feb
- Mar
- Apr
- May
- Jun
- Jul
- Aug
- Sep
- Oct
- Nov
- Dec
Each date, who it applies to.
In the order they fall in a calendar year, with the official page for each.
January
Every January 1
City of Los Angeles
Los Angeles business tax due
Annual business taxes are due January 1 and are delinquent if not paid before March 1.[1]
Who: Anyone renting out commercial space in the City of Los Angeles.
Next: January 1, 2027
The last day of January, April, July and October
City of Los Angeles
Commercial Tenant's Occupancy Tax due
Remit the tax collected from tenants ($1.48 per $1,000 of charges each quarter) by the last day of the month after each quarter.[1][2]
Who: Landlords exempt from the City's commercial rental tax under Municipal Code 21.43(d), who collect this tax from tenants.
Next: January 31, 2027
February
The last day of February
City of Los Angeles
Los Angeles business tax renewal (file before this day)
The Office of Finance asks for the renewal before the last day of February, and each year's instructions give the last day for timely filing (March 2 for the 2026 renewals). The small business exemption ($100,000 or less in gross receipts) applies only to a renewal filed on time. The renewal page also asks owners, lessors and sublessors of commercial space for a list of their commercial tenants: name, full address with suite number, and phone.[1][2][3]
Who: Anyone renting out commercial space in the City of Los Angeles.
Next: February 28, 2027
Every February 1
Los Angeles County
Second property tax installment due
The second installment is due February 1 and delinquent after the close of business on April 10.[4]
Who: Owners of property in Los Angeles County (secured roll).
Next: February 1, 2027
April
Every April 1
Los Angeles County
Business property statement (Form 571-L) due
Form 571-L is due April 1. Filing after 5 p.m. on May 7 brings a 10% penalty.[5]
Who: Businesses in Los Angeles County with business personal property costing $100,000 or more, or that the Assessor asks to file. Each business location files separately.
Next: April 1, 2027
Every April 10
Los Angeles County
Last day to pay the second installment
Unpaid at the close of business on April 10: a 10% penalty plus $10. When April 10 falls on a Saturday or Sunday, the deadline moves to the next business day (Monday, April 12 in 2027).[4][6]
Who: Owners of property in Los Angeles County (secured roll).
Next: April 10, 2027, a Saturday, so the deadline is April 12, 2027
May
Every May 7
Los Angeles County
Last day to file Form 571-L without penalty
After 5 p.m. on May 7, the 10% penalty applies. When May 7 falls on a weekend or holiday, the last day is the next business day.[5]
Who: Businesses in Los Angeles County that file Form 571-L.
Next: May 7, 2027
June
Every June 1
City of Los Angeles
Los Angeles energy benchmarking (EBEWE) due
Benchmark the building for the prior calendar year by June 1. Missing it brings a $202 non-compliance fee plus late charges.[7]
Who: Buildings of 20,000 square feet or more in the City of Los Angeles.
Next: June 1, 2027
Every June 1
California
California building energy benchmarking due
Report to the California Energy Commission by June 1 every year.[7][8][9]
Who: Commercial buildings over 50,000 square feet with no residential utility accounts, outside cities with their own program. Los Angeles has its own (EBEWE), so buildings there report locally; a building exempted from EBEWE may still owe the state report.
Next: June 1, 2027
July
Every July 1
City of Los Angeles
November
Every November 1
Los Angeles County
First property tax installment due
The first installment is due November 1 and delinquent after the close of business on December 10.[4]
Who: Owners of property in Los Angeles County (secured roll).
Next: November 1, 2027
December
Every five years on December 1
City of Los Angeles
EBEWE energy audit and retro-commissioning due (Building IDs ending in 0 or 1)
Due every five years on December 1, set by the last digit of the Building ID: for 0 or 1, in 2026, 2031 and every five years after. The report can be filed no earlier than 90 days before the due date.[12][13]
Who: Buildings of 20,000 square feet or more in the City of Los Angeles whose LADBS Building ID ends in 0 or 1.
Next: December 1, 2026
Every five years on December 1
City of Los Angeles
EBEWE energy audit and retro-commissioning due (Building IDs ending in 2 or 3)
Due every five years on December 1, set by the last digit of the Building ID: for 2 or 3, in 2027, 2032 and every five years after. The report can be filed no earlier than 90 days before the due date.[12][13]
Who: Buildings of 20,000 square feet or more in the City of Los Angeles whose LADBS Building ID ends in 2 or 3.
Next: December 1, 2027
Every five years on December 1
City of Los Angeles
EBEWE energy audit and retro-commissioning due (Building IDs ending in 4 or 5)
Due every five years on December 1, set by the last digit of the Building ID: for 4 or 5, in 2028, 2033 and every five years after. The report can be filed no earlier than 90 days before the due date.[12][13]
Who: Buildings of 20,000 square feet or more in the City of Los Angeles whose LADBS Building ID ends in 4 or 5.
Next: December 1, 2028
Every five years on December 1
City of Los Angeles
EBEWE energy audit and retro-commissioning due (Building IDs ending in 6 or 7)
Due every five years on December 1, set by the last digit of the Building ID: for 6 or 7, in 2029, 2034 and every five years after. The report can be filed no earlier than 90 days before the due date.[12][13]
Who: Buildings of 20,000 square feet or more in the City of Los Angeles whose LADBS Building ID ends in 6 or 7.
Next: December 1, 2029
Every five years on December 1
City of Los Angeles
EBEWE energy audit and retro-commissioning due (Building IDs ending in 8 or 9)
Due every five years on December 1, set by the last digit of the Building ID: for 8 or 9, in 2025, 2030 and every five years after. The report can be filed no earlier than 90 days before the due date.[12][13]
Who: Buildings of 20,000 square feet or more in the City of Los Angeles whose LADBS Building ID ends in 8 or 9.
Next: December 1, 2030
Every December 10
Los Angeles County
Deadlines that start when something happens.
These run from an event, not a calendar day, so they aren't in the file.
BOE-100-B after an entity changes hands
Within 90 days of a change in control or ownership of a legal entity that holds California real property, or of a written request from the Board of Equalization. Filing late carries a 10% penalty.[14][15]
Qualified commercial tenants (SB 1103)
The notice periods and the documentation clock run per tenant. Open the SB 1103 toolkit.
Adding the file to your calendar
- Apple CalendarOpen the downloaded file and choose which calendar to add the dates to.
- Google CalendarOn a computer, open Settings, then Import and export, and import the file.
- OutlookOpen the file, or use File, Open and export, Import to bring it into a calendar.
Each event repeats every year (the EBEWE audit every five) and links to its official page. When a rule changes, download the file again.
Your lease dates, already on a calendar.
Cornerhold's calendar holds the dates in your leases: option notices, expirations, insurance and estoppels, with reminders and a private iCal feed for your calendar app. These compliance dates aren't in it yet, so keep this file next to it.
Checked October 2026 against official sources
Each statement above links to the official page it comes from. We read every one on October 25, 2026.
- 1Tax information booklet
Classifications, the small business exemption and the Commercial Tenant's Occupancy Tax.
finance.lacity.gov, checked October 25, 2026
- 2Business tax renewal deadlines
When renewals are due, and the list of commercial tenants owners must give.
finance.lacity.gov, checked October 25, 2026
- 3Business tax renewal instructions
Due dates, the small business exemption and the last day for timely filing of each year's renewal (March 2, 2026 for the 2026 renewals).
finance.lacity.gov, checked October 25, 2026
- 4Secured property tax questions
Installment due dates, delinquency dates and penalties.
ttc.lacounty.gov, checked October 25, 2026
- 5Business property statement (Form 571-L)
Who files, the April 1 due date and the penalty after May 7.
assessor.lacounty.gov, checked October 25, 2026
- 62026 to 2027 property tax bills (Treasurer and Tax Collector release, October 1, 2026)
This year's dates: delinquent after December 10, 2026 and, because April 10 is a Saturday, after Monday, April 12, 2027.
ttc.lacounty.gov, checked October 25, 2026
- 7EBEWE benchmarking questions
Yearly benchmarking for buildings of 20,000 square feet or more, due June 1.
dbs.lacity.gov, checked October 25, 2026
- 8Building Energy Benchmarking Program
Yearly energy reports for commercial buildings over 50,000 square feet, due June 1.
energy.ca.gov, checked October 25, 2026
- 9Exempted local benchmarking programs
Cities whose own benchmarking rules replace the state report, Los Angeles among them.
energy.ca.gov, checked October 25, 2026
- 10Measure ULA questions
The ULA rates, the thresholds for transactions closing after June 30, 2026, and the yearly adjustment by the chained consumer price index.
finance.lacity.gov, checked October 25, 2026
- 11Municipal Code 21.9.2 (real property transfer tax)
The City's base transfer tax of $2.25 per $500.
codelibrary.amlegal.com, checked October 25, 2026
- 12EBEWE audit and retro-commissioning questions
The five-year schedule by the last digit of the Building ID, and the next due dates (IDs ending in 0 or 1: December 1, 2026).
dbs.lacity.gov, checked October 25, 2026
- 13Ordinance 186,789 (Municipal Code 91.9708, energy audit schedule)
Table 9708.2: audits and retro-commissioning due every five years on December 1, by the last digit of the Building ID.
cityclerk.lacity.org, checked October 25, 2026
- 14Legal entity ownership program
Changes in control or ownership of a legal entity, and the 90-day BOE-100-B filing.
boe.ca.gov, checked October 25, 2026
- 15BOE-100-B late filing penalty
The 10% penalty for filing BOE-100-B late.
boe.ca.gov, checked October 25, 2026
Change log
- October 23, 2026First version, checked against the official pages.
- October 25, 2026Checked again against the official pages. Added the EBEWE audit dates for every Building ID group (IDs ending in 0 or 1 are due December 1, 2026), the weekend rule for the County deadlines with this year's April 12, 2027, and the 5 p.m. cutoff for Form 571-L.
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