Property Taxes are paid to the Los Angeles County Tax Collector in two installments. The tax year is broken down into two halves: the first half is the last six months of a calendar year, and the second half is the first six months of the following year. So the first half of the 2011/2012 tax year covers July 1, 2011 through December 31, 2011, and the second half of the 2011/2012 tax year covers January 1, 2012 through June 30, 2012.

Tax payments are as follows:
First half: due November 1; delinquent December 10
Second half: due February 1; delinquent April 10
(if any of these dates fall on a weekend, the date carries over to the following Monday)

So, the first half of the 2011/2012 tax year is due on November 1, 2011. That payment covers property taxes for July 1, 2011 through December 31, 2011. The second half of the 2011/2012 tax year is due on February 1, 2012 and covers January 1, 2012 through June 30, 2012.

Prorating
Property taxes are prorated through escrow, so that each party is only responsible for property taxes covering their own time occupying the property.

If property taxes are due and unpaid while in escrow, the title company will require them to be paid as a condition of insuring the property.