Q: When are property taxes due for the 2025-2026 fiscal year?
A: The first installment is due November 1, 2025, and the second installment is due February 1, 2026, with a final deadline of April 10, 2026, before penalties apply.
Q: What tax credits are available and how do I apply?
A: The primary tax benefit is the Homeowner's Exemption, which reduces assessed value by $7,000 (saving approximately $80 annually). This requires application through the Mariposa County Assessor-Recorder's office and must be renewed if you move or change ownership status.
Q: How does the Homeowner's Exemption work?
A: This exemption reduces your property's assessed value by $7,000 if you own and occupy the home as your primary residence. You must file an application with the Assessor-Recorder's office. It's not automatic and doesn't cap assessment growth - that protection comes from Proposition 13's 2% annual limit.
Q: When does the county reassess my property value?
A: Properties are reassessed to current market value when ownership changes or when new construction is completed. Otherwise, assessed value can only increase by a maximum of 2% annually under Proposition 13, regardless of market value changes.
Q: How do I appeal my property assessment?
A: Assessment appeals must be filed with the Mariposa County Assessment Appeals Board by the deadline, typically in late November or early December. Contact the Clerk of the Board at (209) 966-2456 for current deadlines and forms.
Q: What are the penalties for late payment?
A: A 10% penalty applies immediately after the due dates (November 1st for first installment, April 10th for second installment). Additional fees and costs accrue over time, and properties can eventually go to tax sale for non-payment.
Q: Can I pay my property taxes online?
A: Yes, Mariposa County offers online payment options through their official website. Contact the Tax Collector at (209) 966-2423 for current online payment procedures and any associated fees.
Q: Why did I receive a supplemental tax bill?
A: Supplemental bills are issued when your property's assessed value changes mid-year due to ownership changes, new construction, or additions. These bills are due upon receipt and cover the difference in taxes for the remaining months of the fiscal year.
Q: How do special district taxes affect my bill?
A: Your total tax rate includes county-wide taxes plus any special district assessments that serve your property location, such as school bonds, fire districts, or Mello-Roos districts. These vary significantly by address within Mariposa County.
Q: What if my property value has declined?
A: You may file for a Proposition 8 decline-in-value assessment reduction if your property's current market value is less than its Proposition 13 factored base value. The county may automatically apply this reduction in some cases, but you can also request it through the Assessor's office.
