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He is wrong. The tax applies above and below $100K. The process is a bit different on each side of that threshold.

https://assessor.lacounty.gov/personal-property-assessments-...

From the page:

"businesses with personal property and fixtures that cost less than $100,000 are not required to file a Business Property Statement annually. Instead, a value is established based on an initial Business Property Statement filing or by an on-site appraisal. That value may be adjusted by subsequent annual on-site appraisals."

You pay this amount annually so long as you didn't buy anything new. They can show-up and do an on-site appraisal and get you if you under reported.




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