Q: When are property taxes due in Merced County for the current fiscal year?
A: For FY 2025-2026, the first installment is due November 1, 2025 (delinquent after December 10, 2025), and the second installment is due February 1, 2026 (delinquent after April 10, 2026).
Q: What tax credits are available and do they require application?
A: The primary tax credit is the Homeowner's Exemption, which reduces assessed value by $7,000 for owner-occupied primary residences. This requires annual application with the Assessor's Office. Additional credits may be available for veterans, seniors, and disabled persons, all requiring separate applications and qualification verification.
Q: How does the Homestead Exemption work in California?
A: California doesn't have a traditional "homestead exemption" like other states. The Homeowner's Exemption reduces your assessed value by $7,000, while Proposition 13 caps annual assessment increases at 2% for all properties as long as ownership doesn't change. You must file for the Homeowner's Exemption separately.
Q: When does the County reassess my property value?
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% annually under Proposition 13. The assessment date is January 1st of each year.
Q: How do I appeal my property assessment?
A: Assessment appeals must be filed with the Merced County Assessment Appeals Board between July 2nd and September 15th (or November 30th if the assessed value increased). You can file online or submit a written application with supporting evidence of your property's market value.
Q: What are the penalties for late property tax payments?
A: First installment penalties: 10% if paid after December 10th. Second installment penalties: 10% if paid after April 10th, plus an additional 1.5% monthly penalty. Properties become tax-defaulted after June 30th if the second installment remains unpaid.
Q: Can I pay my property taxes online?
A: Yes, Merced County offers online payment options through their official website at www.co.merced.ca.us. You can pay by electronic check or credit card (processing fees apply for credit cards). Payments can also be made by phone or in person at the Tax Collector's Office.
Q: Why did I receive a supplemental tax bill?
A: Supplemental taxes are billed when you purchase property or complete new construction after January 1st. These represent the tax difference between the old and new assessed values for the remaining portion of the fiscal year. Pay supplemental bills within 30 days of the bill date to avoid penalties.
Q: What if my property is in a Community Facilities District (CFD)?
A: CFD taxes appear as a separate line item on your property tax bill and fund infrastructure improvements in newer developments. These bonds typically last 20-30 years and cannot be appealed through the regular assessment process since they're voter-approved debt service payments.
Q: How do I find out what special districts apply to my property?
A: Contact the Merced County Assessor's Office at (209) 385-7631 or search their online property database using your Assessor's Parcel Number (APN). Your annual tax bill also lists all applicable tax rates and special district codes.
