1316 Linwood Ave tax-delinquent since 2024, carries a $10M permit

A roughly 0.43-acre parcel in the City West neighborhood just west of Downtown Los Angeles is tax-delinquent, defaulted since 2024, according to Los Angeles County Assessor records for APN 5143011017. At the same time, a building permit application tied to the same parcel, LADBS case 26010-10000-04541, declares $10.0 million in construction value and remains on file as submitted.

The Assessor’s record shows a change in ownership in 2025, with a 2025 base value of $6,450,000, all of it land. The public record does not name the owner, and no operating entity could be confirmed for this story. The property is marketed separately as a development opportunity: a listing for the site describes it as part of a roughly 38,000-square-foot assemblage zoned R5(CW)-U/6 under the Central City West Specific Plan, the zoning overlay for the corridor just west of the 110 Freeway from Downtown’s financial core.

Why it matters

A $10.0 million declared job value is not a small filing. It signals real intent to build on a site that, by the county’s own tax rolls, is simultaneously behind on property tax payments. That combination tells a buyer or lender more than either fact alone. Any party closing on this parcel, or lending against it, has to account for the unpaid taxes first.

The numbers

The permit’s $10.0 million figure is LADBS’s declared job value, not a sale price or an appraisal. The lot measures 18,720 square feet, and the county values the land at $6,579,000 on the 2026 roll, with improvements at $0. The tax-default status dates to 2024, per the Assessor’s record; county tax-defaulted parcels generally carry statutory penalties and interest that accrue until redeemed, and under state law the county cannot move toward a tax sale until a multi-year default period has run. No specific redemption amount for this parcel was independently confirmed for this story.

What’s next

The permit’s applicant of record has not been confirmed. The 2025 transfer came after the 2024 default year. The open question is whether the entity behind the $10.0 million filing is the same party carrying the tax default, or a prospective buyer positioning to build once the assemblage trades. Track the Los Angeles market for any resolution.