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Updated 2025 Tax Year

Tehama County
Property Tax Guide

Everything you need to know about property taxes in Tehama 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%-1.3% of assessed value (1% base + special assessments), varies by district and location
1st Due
Nov 1
2nd Due
Feb 1
Exemptions
4+ Available
Section 1

How Property Tax Works

Tehama County property taxes are the primary funding source for essential local services including schools, fire protection, law enforcement, libraries, and county operations. The county follows California's Proposition 13 framework, which establishes a base tax rate of 1% of assessed value plus voter-approved debt service and special assessments. Property owners in Tehama County can expect effective tax rates typically ranging from 1.0% to 1.3% of assessed value, depending on their location within the county.

Tax rates vary significantly by location due to special taxing districts, including school districts, fire districts, and community facilities districts (CFDs/Mello-Roos). Properties in Red Bluff, Corning, or Tehama may have additional city taxes, while rural properties may be subject to different combinations of special district assessments. The Tehama County Assessor determines property values, while the Treasurer-Tax Collector administers billing and collections from their office at 444 Oak Street, Room D, Red Bluff, CA 96080.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Base County Tax1.0000%State-mandated base rate (Proposition 13)
School Districts0.15-0.25%Elementary, high school, and community college bonds
Fire Protection0.05-0.15%Local fire district assessments
City Services0.10-0.20%Municipal bonds and services (incorporated areas only)
Special Districts0.02-0.08%Water, sewer, lighting, and other local improvements
Mello-Roos/CFDs0.10-0.50%Community facilities districts (newer developments)

Total Effective Rate Range: 1.02% - 1.33% (for FY 2024-2025)

Note: Actual rates depend on your specific Tax Rate Area (TRA). Each property falls within a unique combination of taxing jurisdictions. Contact the Treasurer-Tax Collector at (530) 527-4535 or tax@tehama.us to determine your specific TRA and applicable rate.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Tehama 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 additional property tax bills issued when property ownership changes or new construction is completed. These taxes cover the difference between the previous assessed value and the new assessed value for the remainder of the current tax year. Supplemental taxes are calculated by taking the increase in assessed value, multiplying by your property's tax rate, then prorating for the months remaining in the tax year.

For example, if you purchase a home in January that was previously assessed at $200,000 but now appraises for $400,000, you would owe supplemental taxes on the $200,000 increase for the remaining 6 months of the fiscal year (July through June). At a 1.2% tax rate, this would equal $1,200 annually, or $600 for the six-month period. Supplemental tax bills are mailed separately from regular tax bills and typically arrive 30-90 days after the triggering event.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Less: Homeowner's Exemption: -$7,000 (saves ~$84/year)
  • Net Taxable Value: $293,000
  • Tax Rate (assumed TRA): 1.15%
  • Annual Property Tax: $3,370
  • Monthly Escrow: $281

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Less: Homeowner's Exemption: -$7,000
  • Net Taxable Value: $593,000
  • Tax Rate (assumed TRA): 1.20%
  • Annual Property Tax: $7,116
  • Monthly Escrow: $593

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Less: Homeowner's Exemption: -$7,000
  • Net Taxable Value: $993,000
  • Tax Rate (assumed TRA): 1.25%
  • Annual Property Tax: $12,413
  • Monthly Escrow: $1,034

Note: Homeowner's Exemption requires annual application and is not automatic. Additional tax credits may be available for seniors, veterans, or disabled persons but require separate applications.

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Section 5

Escrow & Property Taxes

Most mortgage lenders require property tax escrow accounts to ensure timely tax payments. Your lender collects 1/12 of your estimated annual property tax with each monthly mortgage payment, plus an initial escrow deposit at closing. The lender pays your property taxes directly to Tehama County when bills are due on November 1st and February 1st.

Lenders typically maintain a cushion of 2-3 months of tax payments in your escrow account as required by federal law. Your escrow account is analyzed annually, and you'll receive an escrow analysis statement showing any shortage or surplus. If your property taxes increase due to reassessment or rate changes, your monthly escrow payment will be adjusted accordingly. You can verify that your lender has paid your taxes by checking with the Treasurer-Tax Collector's office or viewing payment status on their website.

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 Tehama County? A: Property taxes for FY 2024-2025 are due November 1, 2024 (first installment) and February 1, 2025 (second installment). First installment becomes delinquent December 10, 2024 with a 10% penalty. Second installment becomes delinquent April 10, 2025 with a 10% penalty plus costs.

Q: What tax credits are available and do I need to apply? A: The Homeowner's Exemption provides a $7,000 assessed value reduction (saving ~$70-84 annually) but requires application. Additional tax credits may be available for seniors, veterans, and disabled persons - all require separate applications with specific deadlines. These are NOT automatic.

Q: How does the Homestead/Homeowner's Exemption work? A: California's Homeowner's Exemption reduces your assessed value by $7,000 for owner-occupied primary residences. You must file Form BOE-266 with the Assessor's office. This is separate from Proposition 13's 2% annual assessment increase cap, which applies automatically.

Q: When does the County reassess my property? A: Properties are reassessed to market value upon change of ownership or completion of new construction. Otherwise, assessed value can only increase 2% per year maximum under Proposition 13. The Assessor may also reduce assessments if market values decline significantly (Proposition 8).

Q: Can I appeal my property assessment? A: Yes, you can appeal your assessed value if you believe it exceeds fair market value. Appeals must be filed between July 2 and September 15. Contact the Assessment Appeals Board through the Clerk of the Board at the Tehama County Administrative Center.

Q: What are the penalties for late payment? A: A 10% penalty applies to delinquent installments. Additional costs and interest may apply to long-term delinquencies. After five years of delinquency, properties may be sold at tax sale.

Q: Can I pay property taxes online? A: Contact the Treasurer-Tax Collector at (530) 527-4535 or tax@tehama.us for current online payment options and accepted payment methods.

Q: What are Mello-Roos taxes? A: Mello-Roos are special assessments approved by voters in Community Facilities Districts (CFDs) to fund infrastructure and services in newer developments. These appear as separate line items on your tax bill and rates vary significantly by location.

Q: Do I owe taxes on solar panels or home improvements? A: Solar energy systems are generally exempt from property tax assessment. Other improvements may trigger reassessment of the improved portion. Contact the Assessor's office at (530) 527-4838 for specific guidance.

Q: How do I get help if I can't afford my property taxes? A: The California Mortgage Relief Program may provide up to $80,000 in grants for eligible homeowners experiencing hardship. Contact the Treasurer-Tax Collector for information about current assistance programs and payment plan options.

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