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Updated 2025 Tax Year

Kern County
Property Tax Guide

Everything you need to know about property taxes in Kern County, CA. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
1.0% to 1.3% of assessed value
1st Due
Nov 1
2nd Due
Feb 1
Exemptions
4+ Available
Section 1

How Property Tax Works

Kern County's property tax system operates under California's Proposition 13 framework, with a base rate of approximately 1% of assessed value plus additional voter-approved assessments. Property taxes fund essential local services including schools, fire protection, law enforcement, libraries, and county operations. The assessment system uses the property's purchase price as the baseline, with annual increases capped at 2% or the Consumer Price Index, whichever is lower.

The effective tax rate in Kern County typically ranges from 1.0% to 1.3% depending on location and local assessment districts. Properties are reassessed to current market value when sold or when new construction is completed. All property owners receive the standard California homeowner's exemption of $7,000 in assessed value reduction if the property serves as their primary residence, saving approximately $70-80 annually in property taxes.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Base County Levy~1.00%Core county services, schools, and state-mandated allocations
School Bonds0.10-0.20%Varies by school district; funds facility improvements
City Bonds0.05-0.15%Municipal improvements (applies to incorporated areas only)
Special Assessments0.02-0.10%Fire protection, lighting districts, water districts
Mello-Roos/CFDs0.10-0.50%Community facilities districts for new developments
Total Effective Rate1.0-1.3%Combined rate varies by specific location within county

Note: Rates vary significantly by location within Kern County. Properties in newer developments or special districts may have higher total rates due to additional assessments.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Kern County, property taxes are due in two installments:

First Installment
Nov 1
Delinquent after Dec 10
Second Installment
Feb 1
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes are triggered by two main events: change of ownership or completion of new construction. When property changes hands, the county reassesses it from the previous Proposition 13-protected value to current market value (typically the purchase price). For new construction, only the value of improvements is subject to supplemental assessment while land retains its existing assessed value.

The supplemental tax represents the difference between old and new assessed values, prorated from the date of change through June 30th of the tax year. For example, if you purchase a $500,000 home in January that was previously assessed at $300,000, you'll owe supplemental tax on the $200,000 difference for the remaining portion of the tax year. Kern County provides an online supplemental tax calculator to help estimate these additional taxes, and bills are mailed throughout the year as assessments are processed.

Example Calculation

$300,000 Home:

  • Assessed Value: $300,000
  • Less Homeowner's Exemption: -$7,000
  • Net Taxable Value: $293,000
  • Tax Rate (1.15% average): × 0.0115
  • Annual Tax: $3,370
  • Monthly Escrow: $281

$600,000 Home:

  • Assessed Value: $600,000
  • Less Homeowner's Exemption: -$7,000
  • Net Taxable Value: $593,000
  • Tax Rate (1.15% average): × 0.0115
  • Annual Tax: $6,820
  • Monthly Escrow: $568

$1,000,000 Home:

  • Assessed Value: $1,000,000
  • Less Homeowner's Exemption: -$7,000
  • Net Taxable Value: $993,000
  • Tax Rate (1.15% average): × 0.0115
  • Annual Tax: $11,420
  • Monthly Escrow: $952

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Section 5

Escrow & Property Taxes

Most mortgage lenders require property tax escrow accounts to ensure timely payment of taxes. Your lender collects monthly payments equal to 1/12th of your annual property tax bill plus any supplemental taxes. The escrow account pays your taxes directly to Kern County on the December 10th and April 10th due dates. Lenders typically maintain a cushion of 2-3 months in the escrow account to handle tax increases.

Annual escrow analysis statements show account activity and any required payment adjustments. If your assessed value increases significantly due to reassessment or voter-approved bonds, your monthly escrow payment will increase accordingly. You can verify escrow payments and view tax records through the Kern County Treasurer-Tax Collector's website using your parcel number, which appears on your property tax bill and deed documents.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are Kern County property taxes due? A: First installment is due December 10th, second installment is due April 10th. Taxes become delinquent after 5:00 PM on these dates.

Q: How do I qualify for the homeowner's exemption? A: File an application with the Kern County Assessor if the property is your primary residence as of January 1st. The $7,000 exemption continues automatically once approved.

Q: Can I pay property taxes online? A: Yes, through the Kern County Treasurer-Tax Collector website using bank transfer, debit, or credit card. Convenience fees may apply for card payments.

Q: What happens if I pay late? A: A 10% penalty is added immediately after the due date, plus 1.5% monthly interest on the total amount owed.

Q: How do I appeal my property assessment? A: File an appeal with the Kern County Assessment Appeals Board between July 2nd and September 15th (or within 60 days of receiving a notice of supplemental assessment).

Q: When will I receive supplemental tax bills? A: Supplemental bills are mailed throughout the year as ownership changes and new construction are processed, typically 3-6 months after the triggering event.

Q: Does Proposition 8 affect my taxes? A: Yes, if your property's market value drops significantly below assessed value, you may qualify for a temporary reduction. File an application with the Assessor's office.

Q: How are tax rates determined each year? A: The base 1% rate is set by Proposition 13, while additional assessments are determined by voter-approved bonds and special districts within your specific area.

Q: Can I split tax payments? A: Yes, you can pay in two installments (December 10th and April 10th) or pay the full annual amount by December 10th without penalty.

Q: Where can I find my property's tax history? A: Access tax records and payment history through the Kern County Treasurer-Tax Collector's website using your assessor's parcel number (APN).

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