Inyo County Property Tax Records

Inyo County property tax records are managed by the Assessor and Tax Collector in Independence. Property owners can obtain tax bills, assessment data, and payment information by contacting these offices. All real property is valued as of January 1 each year following Proposition 13. Tax bills are mailed twice per year. First installment is due November 1, late after December 10. Second installment is due February 1, late after April 10. Ten percent penalty applies to each late installment. Property owners can call or visit the county offices at 168 N. Edwards Street in Independence for tax and assessment questions.

Inyo County Assessor and Tax Collector

The Inyo County Assessor values all taxable property. Assessor phone is 760-878-0302. The office is at 168 N. Edwards Street in Independence. Property is valued on January 1 each year. The Assessor records ownership changes and reassesses new construction at market value. Major improvements also trigger reassessment.

The Tax Collector handles billing and payments. Tax Collector phone is 760-878-0312. Both offices are at the same address. Tax bills are sent in October and February. You can pay by mail or in person. Office hours are Monday through Friday during standard business hours.

First installment is due November 1. Late after December 10 adds ten percent penalty. Second installment is due February 1. Late after April 10 adds ten percent penalty plus costs. Unpaid taxes after June 30 go into default and can face foreclosure.

How to Pay Property Taxes

Inyo County accepts tax payments by mail and in person. To pay by mail, send check or money order with your stub. Write your parcel number on the check. Mail to Inyo County Tax Collector, 168 N. Edwards Street, Independence, CA 93526. The county must receive it by the due date. Postmarks do not extend deadlines.

In-person payments are taken at the Tax Collector office at 168 N. Edwards Street. You can pay with cash, check, or money order. Bring your bill or know your parcel number. Call 760-878-0312 to verify office hours before visiting. If mailing close to the deadline, use certified mail for proof.

Late payments cost extra. Each installment gets a ten percent penalty if late. The second installment also gets a cost charge with the penalty. Unpaid taxes after June 30 go into default with more fees and interest. Pay on time to avoid all extra charges. Set reminders for the November 1 and February 1 due dates.

Property Tax Exemptions

Inyo County homeowners can claim the Homeowners' Exemption. This reduces assessed value by $7,000. You must own and live in the property as your main home. File by February 15 with the Assessor. Forms are at 168 N. Edwards Street or call 760-878-0302. Once approved, it renews automatically unless you move or sell.

Veterans with service-connected disabilities can get exemptions. The amount depends on disability rating and income. Low-income totally disabled veterans may receive full exemptions. You need VA proof of disability. Contact the Assessor at 760-878-0302 for forms and eligibility. Disabled non-veterans may also qualify under certain conditions.

Senior citizens age 62 and older can defer taxes through the state Property Tax Postponement Program. This program is run by the California State Controller's Office. The state pays the county and puts a lien on your home. You repay with five percent interest when you sell. Income and equity limits apply. Applications are available each fall.

Note: Exemption claims must be filed by February 15 to take effect for that tax year.

Understanding Assessments

Your property assessment is based on its value. Under Proposition 13, assessed value is set when you buy. It can go up by a maximum of two percent per year. When you sell, the new owner's assessed value is their purchase price. New construction and major improvements get reassessed at current market value.

The Assessor reviews building permits to find new construction and remodels. Minor repairs do not change your assessment. Only substantial improvements that add value trigger reassessment. If you have questions about how changes to your property affect your taxes, contact the Assessor at 760-878-0302.

Your tax bill may include charges beyond the base one percent property tax. These are voter-approved bonds and special assessments. They can include school bonds, fire fees, water charges, or other local levies. Each appears separately on your bill. The Tax Collector can explain these charges and where to find more information.

Filing Assessment Appeals

Property owners can appeal assessments if they believe the value is too high. The Inyo County Assessment Appeals Board hears these cases. Appeals must be filed from July 2 to September 15. Some counties extend to November 30. Check with the Clerk of the Board for exact dates.

Get a form from the Assessor or Appeals Board. Fill it out with property details, your value opinion, and reasons for appeal. Attach evidence like recent sales of similar properties, appraisals, or photos of damage. A filing fee may apply.

The Board sets a hearing and notifies you at least 45 days ahead. At the hearing, present your case. The Assessor presents theirs. The Board decides the correct value. If you win, taxes drop for that year. If you lose, the assessment stays. You can file again next year.

California Property Tax Resources

The California State Board of Equalization oversees county assessors. The Board ensures fair property tax administration. Visit boe.ca.gov/proptaxes/proptax.htm for information, forms, and FAQs. The site has guides on exemptions, appeals, and assessments.

The Taxpayers' Rights Advocate Office helps with disputes. Call 916-274-3400 or email traoffice@boe.ca.gov. The Advocate can assist with assessor issues or property tax questions. This is a free state service for all taxpayers.

Key Tax Dates

January 1 is the lien date when values are set. February 15 is the exemption filing deadline. November 1 is first installment due date. December 10 at 5:00 pm is when first installment becomes delinquent. February 1 is second installment due date. April 10 at 5:00 pm is when second installment becomes delinquent.

July 2 to September 15 is the appeal period. Unpaid taxes after June 30 go into default. Business statements are due April 1. For questions, contact the Assessor at 760-878-0302 or Tax Collector at 760-878-0312.

Nearby Counties

Inyo County borders several California counties and Nevada. Each has its own tax system.