Lake County Property Tax Records

Lake County maintains property tax records through the Assessor and Tax Collector offices in Lakeport. Property owners can obtain tax bills, assessment information, and payment details by contacting these offices. All real property is valued on January 1 each year following California Proposition 13 rules. Tax bills are sent twice yearly. First installment is due November 1, late after December 10. Second installment is due February 1, late after April 10. A ten percent penalty applies to each late installment. Property owners can call or visit the county offices at 255 N Forbes Street in Lakeport for tax and assessment questions.

Lake County Assessor Office

The Lake County Assessor determines the taxable value of all property in the county. Assessor phone is 707-263-2302. The office is at 255 N Forbes Street in Lakeport. Property is valued as of January 1 each year. The Assessor records ownership changes when property is bought or sold. New construction and major improvements get reassessed at current market value when completed.

Homeowners can claim the Homeowners' Exemption through the Assessor. This reduces assessed value by $7,000. You must own and occupy the property as your principal residence. File by February 15. Forms are available at the office or by calling 707-263-2302. Once approved, the exemption renews automatically each year unless you move or sell the property.

Veterans with service-connected disabilities can apply for property tax exemptions. The amount depends on disability rating and household income. Low-income totally disabled veterans may get full exemptions. You need VA documentation showing your disability percentage. Disabled non-veterans may also qualify under certain conditions. Contact the Assessor for forms and eligibility rules.

Tax Collector Services

The Lake County Tax Collector handles billing and collection of property taxes. Tax Collector phone is 707-263-2234. The office is at 255 N Forbes Street in Lakeport. Tax bills are mailed twice a year. First installment bills go out in October. Second installment bills are mailed in February. You can pay by mail or in person during office hours.

First installment is due November 1. Late payment after December 10 adds a ten percent penalty. Second installment is due February 1. Late payment after April 10 adds another ten percent penalty plus costs. If taxes remain unpaid after June 30, the property goes into default. The county can pursue collection and foreclosure. Interest and penalties continue to add up.

To pay by mail, send a check or money order with your payment stub. Write your parcel number on the check. Mail to the address on your tax bill. The county must receive payment by the due date. Postmarks do not count. Mail early or use certified mail if sending close to the deadline for proof of delivery.

How to Pay and Get Information

Contact the Lake County Tax Collector at 707-263-2234 for copies of your tax bill. Have your property address or parcel number ready. The office can tell you the amount due, due dates, and whether payments have been made. You can also request copies of prior year bills and payment receipts.

In-person payments are accepted at the Tax Collector office during business hours. The office is at 255 N Forbes Street in Lakeport. Bring your bill or know your parcel number. You can pay with cash, check, or money order. Call ahead to confirm office hours and accepted payment methods before visiting.

For assessment information like property value, square footage, or land use details, contact the Assessor at 707-263-2302. The Assessor maintains detailed records for all parcels. This information is public and available to property owners. The office can explain how your property was valued and what factors were considered in the assessment.

Note: Keep copies of paid tax bills for your records and tax preparation purposes.

Property Tax Exemptions

The Homeowners' Exemption is available to owner-occupants in Lake County. This exemption reduces your assessed value by $7,000 statewide. You must own and live in the home as your primary residence. File the claim form by February 15 with the Assessor. Once granted, it continues automatically unless you move or sell. No annual reapplication is needed.

Disabled veterans can qualify for exemptions based on VA disability rating and household income. Low-income veterans with total disability can receive larger exemptions. You need proof from the Department of Veterans Affairs. The Assessor can explain what documents are required and whether you meet the income limits. Disabled persons who are not veterans may also apply under specific conditions.

Senior citizens age 62 and older can use the Property Tax Postponement Program if eligible. This state program allows you to defer tax payments. The California State Controller's Office runs the program. The state pays the county and puts a lien on your home. You repay with five percent interest when you sell or transfer the property. Income and equity requirements apply. Applications are available each fall.

Understanding Your Tax Bill

Your property tax bill includes the base one percent property tax plus any voter-approved bonds and special assessments. The base tax is mandated by Proposition 13 and limited to one percent of assessed value. Special assessments can include school bonds, fire fees, water charges, and other local levies. Each appears as a separate line on your bill.

Under Proposition 13, your assessed value is set when you buy the property. It can increase by up to two percent per year. When you sell, the new owner pays tax based on their purchase price. New construction and major improvements trigger reassessment at current market value. Minor repairs and routine maintenance do not change your assessment.

The Assessor reviews building permits to identify new construction and remodels. 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 707-263-2302. The staff can explain the assessment process and what to expect.

Filing an Assessment Appeal

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

Get an appeal form from the Assessor or the Appeals Board. Complete the form with property details, your opinion of value, and reasons for disagreement. Attach supporting evidence. This can include recent sales of comparable properties, professional appraisals, photos of damage or defects, or repair estimates. A filing fee may be required when you submit the application.

The Board will schedule a hearing and notify you at least 45 days in advance. At the hearing, you present your evidence. The Assessor presents their valuation. The Board then decides the correct assessed value. If the Board lowers your assessment, your taxes decrease for that year. If the appeal is denied, the assessment stays the same. You can file a new appeal next year if needed.

California Property Tax Resources

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

The Taxpayers' Rights Advocate Office helps resolve disputes between taxpayers and the Board of Equalization. Contact the office at 916-274-3400 or email traoffice@boe.ca.gov. The Advocate can assist with county assessor issues or help you understand property tax laws. This is a free service provided by the state.

Key Property Tax Dates

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

July 2 to September 15 is the standard appeal filing period. Unpaid taxes after June 30 go into default. Business property statements are due April 1. For questions about deadlines, contact the Assessor at 707-263-2302 or Tax Collector at 707-263-2234.

Nearby Counties

Lake County borders several California counties. Each manages its own property tax system.