How Property Tax Works
Inyo County property taxes are administered by the County Assessor and Auditor-Controller's office, providing essential funding for local services including schools, fire protection, law enforcement, and county operations. Located in eastern California along the Nevada border, Inyo County operates under California's Proposition 13 framework, which establishes a base tax rate of approximately 1% of assessed value with annual assessment increases capped at 2%.
Property tax rates in Inyo County vary by location within the county due to special taxing districts, bonds, and assessments that apply to specific Tax Rate Areas (TRAs). The effective tax rate typically ranges from 1.0% to 1.3% of assessed value, depending on which special districts serve your property. Properties are reassessed to current market value only upon sale or significant new construction, making California one of the most stable property tax environments in the nation.
Tax bills are issued annually and divided into two installments, with specific due dates that property owners must meet to avoid penalties. The county's assessment and collection process follows state guidelines while addressing the unique needs of this rural, mountainous region that includes communities from Bishop to Lone Pine.