Search Mariposa County Property Tax Information

Mariposa County property tax records provide details on assessed values, tax bills, and payment history for all parcels in the county. The County Assessor determines property values each January 1. The Tax Collector manages billing and payment collection. Property owners can look up their assessments and tax bills through county offices. Public access to these records is granted under California law. You can search by parcel number, address, or owner name. The county seat is Mariposa, where most property tax offices are located. Online and in-person searches are available for residents and interested parties.

Assessor Office and Valuation

The Mariposa County Assessor office is at 4982 10th Street in Mariposa. Call them at 209-966-2332 for questions about property values or assessments. The Assessor determines the taxable value of all real estate and business property in the county. Values are established each year on January 1, which is called the lien date.

California Proposition 13 controls how property is valued. When you buy a home or land, the Assessor sets the value at the purchase price. Each year after that, the value can go up by no more than two percent. This keeps your tax bill from jumping around. New construction also triggers a revaluation to add the value of improvements.

If you improve your property, report it to the Assessor. Adding a room, pool, or other major improvement changes the assessed value. The Assessor will inspect and determine the added value. This gets added to your assessment roll.

The Assessor keeps detailed records on every parcel. These records include maps, ownership history, building descriptions, and land characteristics. You can request copies of these documents. Some info is free while other records may have copy fees.

Tax Bills and Payment

Mariposa County Tax Collector sends property tax bills and collects payments. The office number is 209-966-2621. They are located at the same address as the Assessor at 4982 10th Street in Mariposa. Tax bills come out in two installments each fiscal year.

The first installment covers July through December. Bills mail in October. Payment is due November 1 and becomes delinquent after 5:00 pm on December 10. A ten percent penalty applies to late first installment payments.

Second installment bills cover January through June. These are due February 1. They become delinquent after 5:00 pm on April 10. The second installment penalty is ten percent plus a cost charge. If both installments go unpaid past June 30, the property can go into tax default and eventually be sold at auction.

Pay your taxes online, by mail, or in person. The county accepts checks, money orders, cash, and electronic payments. Online payments may have a service fee depending on the payment method. Electronic checks are usually free or low cost. Credit and debit cards have higher fees, often around two percent of the payment amount.

Look Up Property Tax Records Online

Many property tax records are available for online search. Check the Mariposa County website for links to tax and assessment databases. You typically need a parcel number or property address to search. Owner name searches may also work in some systems.

Your parcel number appears on your tax bill. It is also called an APN or Assessor's Parcel Number. This number is unique to your property. Write it down and keep it handy for future searches and payments.

Online tax bill lookups show the current year bill, past payment history, and any delinquencies. You can see the assessed value, exemptions, and all charges that make up your total tax. Print or download bills for your records.

Exemptions and Tax Relief

Mariposa County property owners can apply for several exemptions. The most common is the Homeowners' Exemption. This reduces your assessed value by $7,000 if you own and live in your home as your main residence. File by February 15 to get the exemption for that tax year. Once approved, it stays in place unless you move or sell.

Veterans with service-connected disabilities may qualify for additional exemptions. The amount depends on your disability rating and household income. Disabled persons under age 62 can also get an exemption with income limits. These exemptions require annual proof of eligibility in some cases.

Get exemption forms from the Assessor office. Fill them out completely and provide all requested documents. Late filings may be denied for that tax year. Call 209-966-2332 if you have questions about which exemptions you qualify for.

Note: Churches, schools, and nonprofits may qualify for full or partial exemptions on property used for exempt purposes.

Filing an Assessment Appeal

You can challenge your property assessment if you believe the value is too high. File an appeal with the Mariposa County Assessment Appeals Board. The filing period runs from July 2 through September 15 for regular appeals. Check with the Clerk of the Board for exact deadlines as some appeals have different filing windows.

To file an appeal, get the form from the Assessor or the Clerk of the Board. Complete all sections. State your opinion of the correct value and explain why you think the Assessor's value is wrong. Attach supporting evidence like recent sales of similar properties, an appraisal, or photos showing problems with the property.

The Board sets a hearing date after you file. You receive notice at least 45 days in advance. Attend the hearing and present your case. The Assessor also presents evidence. The Board members or a hearing officer decide the correct value based on all evidence. Their decision is final unless you appeal to superior court.

Some counties charge a filing fee for appeals. Ask about fees when you get the form. Winning your appeal reduces your taxes for that year only. You must file a new appeal each year if you continue to disagree with the assessment.

Property Tax Laws

California property tax law comes from the state constitution and statutes. Proposition 13, passed in 1978, limits the tax rate to one percent of assessed value. It also caps annual assessment increases at two percent. These rules are in California Constitution Article XIII A.

The Revenue and Taxation Code has detailed procedures for assessors and tax collectors. It covers exemptions, appeals, payment deadlines, and penalties. State law applies uniformly across all California counties including Mariposa County.

The California State Board of Equalization oversees county assessment practices. The Board can audit counties and issue guidance. They also hear some appeals from local board decisions. Find more at boe.ca.gov/proptaxes/proptax.htm.

Important Dates for Property Owners

Keep track of key property tax deadlines. January 1 is the lien date when your property value is set for the year. February 15 is the last day to file exemption claims for that tax year. November 1 is when first installment taxes are due. December 10 at 5:00 pm is the delinquency deadline for first installment with ten percent penalty after that.

February 1 is the second installment due date. April 10 at 5:00 pm is the delinquency date for second installment. After June 30, unpaid taxes go into default status. Business property statements are due April 1 each year. Assessment appeals must be filed between July 2 and September 15 in most cases.

Nearby Counties

Mariposa County is adjacent to several other California counties. Each has its own property tax administration.