Q: When are property taxes due in Modoc County for FY 2025-2026?
A: The first installment is due November 1st and becomes delinquent after December 10th with a 10% penalty. The second installment is due February 1st with penalties applying after April 10th.
Q: What tax credits are available and do I need to apply?
A: The primary tax benefit is the homeowner exemption, which reduces assessed value by $7,000. This requires annual application by December 10th and is NOT automatic. Additional exemptions may be available for seniors, veterans, and disabled persons, all requiring separate applications.
Q: How does the homeowner exemption work?
A: The homeowner exemption reduces your assessed value by $7,000, saving approximately $70-80 annually in taxes. You must file an application by December 10th each year - it does not automatically renew.
Q: When are properties reassessed in Modoc County?
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.
Q: What are the penalties for late payment?
A: A 10% penalty applies to the first installment if not paid by December 10th. The second installment incurs penalties if not paid by April 10th, with additional penalties and potential tax lien consequences for continued delinquency.
Q: Can I pay my property taxes online?
A: Contact the Modoc County Tax Collector's office to verify current online payment options and accepted payment methods for property tax bills.
Q: How do I appeal my property assessment?
A: Assessment appeals must be filed with the Modoc County Assessment Appeals Board within specific deadlines, typically by November 30th following the assessment. Contact the County Assessor's office for appeal forms and procedures.
Q: What is the Last Frontier Healthcare District assessment?
A: Properties within this special district pay an additional $195 annual assessment approved by voters in 2010. This appears as a separate line item on tax bills for affected properties.
Q: Can I transfer my Proposition 13 tax basis to my children?
A: Yes, under Proposition 19 (2020), you can transfer your primary residence or family farm to children without reassessment, subject to certain conditions and filing requirements. Contact the Assessor's office for transfer forms and eligibility requirements.
Q: What triggers a supplemental tax bill?
A: Supplemental taxes are issued when property changes ownership or new construction is completed, resulting in a higher assessed value. You'll receive a Notice of Supplemental Assessment followed by a supplemental tax bill for the additional taxes owed.
