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Updated 2025 Tax Year

Lake County
Property Tax Guide

Everything you need to know about property taxes in Lake 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 (1% base rate plus special district assessments)
1st Due
Nov 1
2nd Due
Feb 1
Exemptions
5+ Available
Section 1

How Property Tax Works

Lake County, California operates under a property tax system that serves as the primary funding mechanism for essential local services including schools, fire protection, libraries, and county government operations. Located in Northern California, Lake County follows California's Proposition 13 framework with a base tax rate of approximately 1% of assessed value, plus additional assessments from various special taxing districts.

Property owners in Lake County can expect effective tax rates typically ranging from 1.0% to 1.3% of assessed value, depending on their specific location within the county. The actual rate varies significantly based on special taxing districts such as school bonds, fire districts, library districts, and community facilities districts (Mello-Roos) that serve different areas. Under Proposition 13, assessed values can only increase by a maximum of 2% annually unless the property changes ownership or undergoes new construction, providing predictable tax increases for long-term property owners.

Section 2

What Makes Up Your Tax Bill

The following components make up Lake County's property tax rate for FY 2025-2026:

ComponentRateDescription
Base County Rate~1.000%Core county services, schools, state mandated costs
School BondsVariesLocal school district bond measures (varies by district)
Fire ProtectionVariesLocal fire protection districts
Library DistrictVariesLake County Library services
Community ServicesVariesParks, recreation, community facilities
Mello-Roos/CFDsVariesCommunity Facilities Districts for infrastructure
Special AssessmentsVariesLighting, landscaping, flood control districts
Total Effective Rate1.0% - 1.3%Combined rate depending on location

Note: Special Tax Collection Fee of $0.25 per entry applies to special tax collections. Rates vary significantly by location within Lake County based on which special taxing districts serve each property. Contact the Lake County Assessor's Office at (707) 263-2234 for your specific tax rate.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Lake 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 in Lake County are triggered by two main events: a change in property ownership or completion of new construction. When either occurs, the County Assessor determines the difference between the old assessed value and the new assessed value, then calculates a prorated tax bill for the remainder of the fiscal year.

For example, if you purchase a home in Lake County in January 2026 for $500,000 that was previously assessed at $300,000, you would receive a supplemental tax bill covering February through June 2026. The supplemental tax would be calculated on the $200,000 difference in assessed value, multiplied by your area's tax rate, then prorated for the remaining 5 months of the fiscal year. Supplemental tax bills are mailed separately from regular tax bills and have different due dates, typically 30 days from the mail date.

Example Calculation

Example 1: $300,000 Home

  • Market/Assessed Value: $300,000
  • Less: Homeowner's Exemption: -$7,000 (if applied for)
  • Net Taxable Value: $293,000
  • Tax Rate: 1.15% (example rate)
  • Annual Property Tax: $3,370
  • Monthly Escrow Payment: $281

Example 2: $600,000 Home

  • Market/Assessed Value: $600,000
  • Less: Homeowner's Exemption: -$7,000 (if applied for)
  • Net Taxable Value: $593,000
  • Tax Rate: 1.20% (example rate)
  • Annual Property Tax: $7,116
  • Monthly Escrow Payment: $593

Example 3: $1,000,000 Home

  • Market/Assessed Value: $1,000,000
  • Less: Homeowner's Exemption: -$7,000 (if applied for)
  • Net Taxable Value: $993,000
  • Tax Rate: 1.25% (example rate)
  • Annual Property Tax: $12,413
  • Monthly Escrow Payment: $1,034

Note: Homeowner's Exemption requires annual application and saves approximately $70-80 per year. Tax rates vary by special district location within Lake County.

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Section 5

Escrow & Property Taxes

Most Lake County property owners with mortgages have their property taxes collected through an escrow account managed by their lender. Your mortgage servicer estimates annual property taxes, divides by 12, and collects this amount with your monthly mortgage payment. The lender then pays your property taxes directly to the Lake County Tax Collector on the November 1st and February 1st due dates.

It's important to review your annual escrow analysis statement to ensure accurate tax estimates, especially after reassessment or when supplemental tax bills are issued. If your property taxes increase due to voter-approved bonds or special assessments, your monthly escrow payment may increase accordingly. You can verify that your lender has paid your taxes correctly by checking the Lake County Tax Collector's website or calling (707) 263-2234. Property owners paying taxes directly (without escrow) receive tax bills mailed by October 31st each year.

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 Lake County property taxes due for FY 2025-2026? A: The first installment is due November 1, 2025, and the second installment is due February 1, 2026. Payments become delinquent after April 10, 2026.

Q: What tax credits are available and do they require application? A: The primary credit available is the Homeowner's Exemption, which reduces assessed value by up to $7,000, saving approximately $70-80 annually. This requires an application and must be filed with the Lake County Assessor's Office. Most credits are NOT automatic and require application.

Q: How does the Homestead exemption work in California? A: California doesn't have a traditional homestead exemption. The Homeowner's Exemption reduces your assessed value by $7,000. Additionally, Proposition 13 caps assessment increases at 2% annually for existing owners, providing protection against rapidly rising property values.

Q: When does Lake County reassess property values? A: Properties are reassessed to current market value when ownership changes or new construction is completed. Otherwise, assessed values can only increase by a maximum of 2% per year under Proposition 13.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with the Lake County Assessment Appeals Board between July 2nd and September 15th (or November 30th in certain cases). Contact the Clerk of the Board at (707) 263-2368 for appeal forms and procedures.

Q: What are the penalties for late payment? A: A 10% penalty applies to the first installment if paid after December 10th, and to the second installment if paid after April 10th. Additional penalties and costs accrue monthly after the initial penalty date.

Q: Can I pay my property taxes online? A: Yes, Lake County offers online payment options through their official website. You can also pay in person at 255 N. Forbes Street, Room 215, Lakeport, or use the payment drop box.

Q: What are Mello-Roos taxes and do all Lake County properties pay them? A: Mello-Roos are special taxes levied by Community Facilities Districts to fund infrastructure and services. Only properties within specific CFD boundaries pay these taxes. Check your tax bill or contact the Tax Collector to determine if your property is subject to Mello-Roos taxes.

Q: Who do I contact for property tax questions in Lake County? A: Contact the Lake County Tax Collector at (707) 263-2234 or visit 255 N. Forbes Street, Room 215, Lakeport, CA for payment and billing questions. For assessment values and exemptions, contact the Assessor's Office at the same number.

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