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Updated 2025 Tax Year

Mendocino County
Property Tax Guide

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

9 Official Sources
8 min read
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Quick Facts
Tax Rate
1.0% to 1.3% of assessed value (1% base rate plus voter-approved assessments, varies by district)
1st Due
Nov 1
2nd Due
Feb 1
Exemptions
5+ Available
Section 1

How Property Tax Works

Property taxes in Mendocino County fund essential local services including schools, public safety, county operations, and special districts. The county follows California's Proposition 13 framework, which establishes a base rate of approximately 1% of assessed value plus additional voter-approved assessments. Property is reassessed to current market value when sold or when new construction is completed, but annual increases for existing owners are capped at 2%.

Effective tax rates in Mendocino County typically range from 1.0% to 1.3% of assessed value, depending on your specific location within the county. The variation occurs because properties may be located within special taxing districts such as school bonds, city bonds, or Community Facilities Districts (CFDs) that levy additional assessments. Each Tax Rate Area (TRA) within the county has a unique combination of these overlapping jurisdictions, resulting in different total tax rates across the county.

Your property tax bill reflects both the countywide base levy and any applicable special district assessments based on your property's specific location. The Mendocino County Assessor determines assessed values, while the Tax Collector handles billing and collection of all property taxes within the county.

Section 2

What Makes Up Your Tax Bill

Mendocino County Property Tax Components (FY 2025-2026)

ComponentRate per $100Description
Base Countywide Rate$1.00County general fund, schools, state-mandated allocations
School Bonds$0.05-$0.15Varies by school district location
City Bonds$0.02-$0.08Applies only within incorporated cities
Community Facilities Districts$0.05-$0.20Specific developments with CFD financing
Special Districts$0.01-$0.05Fire districts, library districts, etc.

Total Effective Rate Range: 1.0% - 1.3%

The basic countywide rate of $1.00 per $100 of assessed value (1.0%) was adopted by the Mendocino County Board of Supervisors for 2025. However, your actual tax rate depends on your property's Tax Rate Area (TRA), which determines what combination of special district assessments apply to your location. Properties in newer developments or areas with recent bond measures typically have higher effective rates due to additional voter-approved assessments.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Mendocino 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 in ownership or completion of new construction. When either occurs, the Assessor reassesses the property to current market value, creating a difference between the old Proposition 13-limited assessed value and the new market-based assessment.

The supplemental tax represents the additional tax owed on this increased assessed value for the remainder of the current tax year. For example, if you purchase a home in September that was previously assessed at $400,000 but sells for $600,000, you'll owe supplemental taxes on the $200,000 difference from September through June (the remainder of the tax year). This supplemental bill is separate from the regular annual tax bill and is mailed shortly after the reassessment is processed.

Supplemental tax bills use the same tax rate as your regular property taxes but only apply to the increased assessed value for the partial year. The Mendocino County Tax Collector mails these bills on a regular cycle as reassessments are completed, and they have the same payment terms as regular property tax installments.

Example Calculation

Example 1: $300,000 Home with Homeowner's Exemption

  • Market/Assessed Value: $300,000
  • Homeowner's Exemption: -$7,000
  • Net Taxable Value: $293,000
  • Tax Rate (TRA dependent): 1.05%
  • Annual Tax: $3,077
  • Monthly Payment: $256

Example 2: $600,000 Home with Homeowner's and Senior Exemptions

  • Market/Assessed Value: $600,000
  • Homeowner's Exemption: -$7,000
  • Net Taxable Value: $593,000
  • Tax Rate: 1.15%
  • Annual Tax: $6,820
  • Monthly Payment: $568

Example 3: $1,000,000 Home in CFD Area

  • Market/Assessed Value: $1,000,000
  • Homeowner's Exemption: -$7,000
  • Net Taxable Value: $993,000
  • Tax Rate (includes CFD): 1.25%
  • Annual Tax: $12,413
  • Monthly Payment: $1,034

Note: The Homeowner's Exemption requires annual application and saves approximately $70-85 annually. Additional exemptions for seniors, veterans, or disabled persons may be available but require separate applications with specific deadlines.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Mendocino County require borrowers to establish an escrow account for property taxes. The lender collects 1/12 of your estimated annual property tax with each monthly mortgage payment and pays your tax bills directly to the Mendocino County Tax Collector when due. Lenders typically maintain a cushion in the escrow account to cover potential tax increases.

Property taxes are due in two installments: November 1st and February 1st. Your lender will pay the first installment by the November 1st due date and the second installment by February 1st. If your escrow analysis shows a shortage due to increased assessments or tax rates, your lender will adjust your monthly escrow payment for the following year. You'll receive an annual escrow statement showing all tax payments made on your behalf.

To verify payments, you can check with the Mendocino County Tax Collector's office or view your account online. If you pay off your mortgage, you become responsible for paying property taxes directly to the county. The Tax Collector will mail bills to your property address, and you can pay online, by mail, or in person at the county offices.

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 property taxes due in Mendocino County for FY 2025-2026? A: Property taxes are due in two equal installments: first installment due November 1, 2025, and second installment due February 1, 2026. Late payments incur a 10% penalty after December 10 for the first installment.

Q: What tax credits are available and do I need to apply? A: The primary tax credit is the Homeowner's Exemption, which reduces your assessed value by $7,000 (saving $70-85 annually). This requires an application and proof of primary residence. Additional credits may be available for seniors, veterans, or disabled persons, but all require separate applications with specific deadlines.

Q: How does the Homeowner's Exemption work? A: The Homeowner's Exemption reduces your assessed value by $7,000 if you occupy the property as your primary residence as of January 1st. You must apply with the Mendocino County Assessor's office, and the exemption must be renewed if you move or change primary residences.

Q: When are properties reassessed? A: Properties are reassessed to current market value upon change of ownership or completion of new construction. Otherwise, assessed values can only increase by a maximum of 2% annually under Proposition 13. The Assessor's office conducts these reassessments throughout the year.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed between July 2 and September 15 (or within 60 days of receiving a notice of supplemental assessment). Contact the Mendocino County Assessment Appeals Board to request an appeal application and schedule a hearing.

Q: What happens if I pay my taxes late? A: A 10% penalty is added to delinquent taxes after December 10 for the first installment and after April 10 for the second installment. Additional penalties and interest accrue monthly, and the property may eventually be sold for unpaid taxes.

Q: Can I pay my property taxes online? A: Yes, the Mendocino County Tax Collector offers online payment options through their website. You can pay by electronic check or credit card, though credit card payments typically include processing fees.

Q: What are special district taxes on my bill? A: Special district taxes fund services like schools, fire protection, libraries, or infrastructure in specific areas. These voter-approved assessments vary by location within the county and are based on your property's Tax Rate Area (TRA). Contact the Tax Collector's office to understand which special districts apply to your property.

Verified Sources

Backed by 9 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
BOE Tax Rate Area Maps – Mendocino County 2025boe.ca.gov
02
Tax Doc
Property Tax Rates & Descriptionsmendocinocounty.gov
03
County
Property Tax Information | Mendocino County, CAmendocinocounty.gov
04
County
Property Tax Process | Mendocino County, CAmendocinocounty.gov
05
County
Frequently Asked Questions | Mendocino County, CAmendocinocounty.gov
06
County
Assessment Appeals Board | Mendocino County, CAmendocinocounty.gov
07
County
Property Tax | Mendocino County, CAmendocinocounty.gov
08
County
Property Tax Process | Mendocino County, CAmendocinocounty.gov
09
County
Supplemental Tax Refunds | Mendocino County, CAmendocinocounty.gov
All sources verified as of 2025 Tax Year

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