Modoc County Property Tax Information

Modoc County property tax records are maintained by the County Assessor and Tax Collector in Alturas. These offices work together to assess property values, bill owners, and collect payments. The Assessor determines the taxable value of each parcel as of January 1 every year. The Tax Collector sends bills twice yearly and processes all payments. Property tax information is public record under California law. You can search records by parcel number, address, or owner name. Most information is available online or by contacting the county offices directly. Both offices are located at the county courthouse in Alturas.

Assessor Office and Property Values

The Modoc County Assessor is located at 204 South Court Street in Alturas. Call 530-233-6218 for assessment questions. The Assessor values all real property and business personal property in the county. Values are set on January 1 of each year, which is the lien date for property taxes.

California Proposition 13 controls how property gets valued. When you buy property, it is assessed at the sale price. Each year after that, the value can increase by up to two percent. New construction or major improvements trigger a supplemental assessment. This keeps your tax bill stable unless you make big changes to the property.

The Assessor keeps records on every parcel in the county. These include maps, ownership details, building information, and land characteristics. You can view or request copies of assessment rolls and parcel data. Some records are free while others may have a small copying fee.

Property owners must report changes to their property. If you add a building, remodel your home, or make other improvements, notify the Assessor. They will inspect and adjust your assessment. Failing to report changes can result in penalties and back taxes.

Tax Bills and Payments

Modoc County Tax Collector manages all property tax billing and collection. The office is at 204 South Court Street in Alturas. Call 530-233-6223 with payment questions. Property tax bills are sent in two installments each fiscal year.

The first installment is due November 1 and covers taxes for July through December. Bills mail out in October. If not paid by 5:00 pm on December 10, a ten percent penalty applies. The second installment is due February 1 and covers January through June. It becomes delinquent at 5:00 pm on April 10 with a ten percent penalty plus costs.

You can pay taxes online, by mail, or in person. Online payments are available through the county website. Credit and debit cards have a service fee. Electronic checks may be free or have a small fee. Mail payments to the address on your bill or to the Tax Collector at 204 South Court Street, Alturas, CA 96101. In-person payments are accepted at the Tax Collector office during business hours.

Note: Payments must be received or postmarked by the due date to avoid penalties.

Look Up Tax Records

Property tax records in Modoc County can be searched online or in person. Check the county website for links to tax and assessment databases. You need your parcel number or property address to search. The parcel number is on your tax bill and is also called an Assessor's Parcel Number or APN.

Online searches show your current tax bill, assessed value, and payment history. You can see if past payments were received and whether any penalties have been added. The system also shows exemptions that have been applied to your property.

For in-person searches, visit the Tax Collector or Assessor during office hours. Staff can help you find information on any parcel. They can print bills, provide payment receipts, and answer questions about your account.

Property Tax Exemptions

Modoc County offers several property tax exemptions. The Homeowners' Exemption reduces assessed value by $7,000 for owner-occupied homes. You must file by February 15 to get the exemption for that tax year. Once approved, it renews automatically as long as the home remains your primary residence.

Veterans with disabilities can apply for the Disabled Veterans' Exemption. The amount depends on disability rating and income. Higher disability percentages result in larger exemptions. Get the application from the Assessor and submit proof of your VA disability rating.

Disabled persons under 62 years old may qualify for an exemption with income limits. This applies to non-veterans with qualifying disabilities. Blind persons also qualify. All disability exemptions require documentation from a medical provider or government agency.

Churches, schools, and nonprofit organizations can get exemptions on property used for exempt purposes. These require annual filings and proof of exempt use. Contact the Assessor at 530-233-6218 for forms and requirements.

File an Assessment Appeal

If you believe your property value is too high, file an appeal with the Modoc County Assessment Appeals Board. Appeals must be filed between July 2 and September 15 for regular assessment disputes. Some decline-in-value appeals have different deadlines, so check with the Clerk of the Board.

Get an appeal form from the Assessor or Clerk of the Board. Complete all sections and state your opinion of the correct value. Explain why you think the Assessor's value is wrong. Attach supporting documents like recent sales of similar properties, an appraisal, or photos of property damage or defects.

After you file, the Board schedules a hearing. You get at least 45 days notice. At the hearing, present your case with evidence. The Assessor also presents their valuation. The Board decides the correct value based on all evidence. You can represent yourself or hire professional help.

Winning an appeal reduces your taxes for that year only. If you disagree with future assessments, you must file a new appeal each year.

California Property Tax Laws

Property taxes in California are governed by Proposition 13. Passed in 1978, it limits the base tax rate to one percent of assessed value. It also caps annual assessment increases at two percent unless property changes hands or gets new construction. These rules are in California Constitution Article XIII A.

The California Revenue and Taxation Code contains detailed procedures for assessors and tax collectors. Section 218 covers the Homeowners' Exemption. Sections 1601 through 1604 govern the assessment appeals process. These state laws apply uniformly in all 58 counties.

The California State Board of Equalization oversees county assessors. They audit practices and issue guidance. Visit boe.ca.gov/proptaxes/proptax.htm for resources and FAQs about property taxes.

Key Property Tax Dates

Several dates matter for property taxes. January 1 is the lien date when property values are set. February 15 is the deadline to file exemption claims. November 1 is when first installment taxes are due. December 10 at 5:00 pm is the first installment delinquency deadline.

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

Nearby Counties

Modoc County borders several other California counties and Oregon. Each California county manages its own property tax system.