Modoc County Property Tax Rates by City, Area, and Tax District 2026
Modoc County has a relatively low property-tax burden compared with many California counties, with a median annual property tax of about $953 and an estimated effective rate of 0.60% based on recent county-level data.
Effective Tax Rate
0.60%
Median Property Tax
$953
Tax per $100K
$600
Last Update
August 2026
Modoc County Property Tax 2026-27
Modoc County Property Tax Rate
Modoc County property tax rates vary by district in the provided data. Parcel bills can still include fixed charges, parcel taxes, CFD charges, or special assessments depending on the property.
Base rate
1.0000% general ad valorem tax.
District rates
Modoc County district rates vary from 1.0000% to 1.4835% in the provided data.
Direct charges
Special assessments and parcel charges are added separately.
Area
Representative Rate
Adin District
1.0200%
Alturas (City) District
1.0600%
Canby District
1.0200%
Cedarville District
1.0400%
Countywide-Unitary Base Rate
1.0000%
Davis Creek District
1.0200%
Eagleville District
1.0400%
Fort Bidwell District
1.2300%
Lake City District
1.0400%
Likely District
1.0600%
Lookout District
1.0200%
Modoc Joint Unified School Zone
1.0600%
New Pine Creek District
1.0800%
State Unitary Utility Allocation
1.0000%
Surprise Valley Joint Unified Zone
1.0400%
Tulelake District
1.0000%
Unincorporated Area Baseline
1.0000%
Other Modoc County Property Tools
Property-tax research often requires more than knowing a rate. Property Search, tax estimation, document tools, and zoning maps can help users examine the parcel, ownership, location, and other details connected to a property.
Modoc County Property Search
Search property information by owner name, address, parcel number, city, ZIP code, or other available property filters.
Modoc Property Tax Calculator
Estimate annual property taxes by entering a property's value and applying relevant property tax rate information.
Modoc Doc Stamp Calculator
Estimate applicable documentary transfer taxes or related charges associated with qualifying real estate document transfers.
Modoc County Zoning and Maps
Explore parcel locations, zoning information, maps, property boundaries, and other geographic details for real estate research.
How Property Tax Rates Are Applied in Modoc County
The amount shown on a property tax bill is influenced by the property’s assessed value, applicable tax rate, and any additional charges assigned to its tax rate area. California’s Proposition 13 framework generally limits the base property tax rate to 1% of assessed value, with additional voter-approved bonded indebtedness and other authorized charges potentially added.
Assessed Value Is the Starting Point
For most real property, the assessed value is established when ownership changes or qualifying new construction is completed. Proposition 13 generally limits annual increases in the property’s factored base-year value to no more than 2%.
The Tax Rate Applies to Value
Once taxable assessed value is established, the applicable property tax rate is applied to that value. The county’s tax system uses the property’s specific tax rate area rather than one identical rate for every parcel.
Tax Rate Areas Reflect Location
A tax rate area combines the taxing jurisdictions that serve a particular geographic area. Two properties only a short distance apart can therefore have different total rates if they fall within different taxing combinations.
Additional Charges Can Appear
A tax bill may include charges beyond the basic ad valorem property tax. Special assessments, voter-approved indebtedness, and other authorized direct charges can increase the amount owed for a particular parcel.
Exemptions May Reduce Taxable Amounts
Qualifying property owners may receive exemptions or other assessment-related benefits that affect the taxable amount. Eligibility depends on the property and circumstances, so an exemption should not be assumed when estimating a bill.
New Ownership Can Trigger Reassessment
Buying a property can establish a new base-year value based generally on its current market value at the time of the change in ownership. A supplemental assessment may also apply for the remaining portion of the fiscal year.
Why Modoc County Has Different Tax Districts and Local Rates
Modoc County covers a large rural area with communities and service jurisdictions that do not all receive the same combination of local services. Tax rate areas account for these geographic differences when determining applicable property-tax charges.
- Different local agencies provide services to specific geographic portions of the county.
- School districts and other taxing jurisdictions cover defined areas rather than every parcel uniformly.
- Tax rate areas combine the agencies applicable to each property's specific geographic location.
- Nearby parcels can have different total bills because their taxing jurisdictions are not identical.
- Voter-approved bonds and special taxes can add charges to otherwise similar property-tax calculations.
- A property's parcel location determines which districts, assessments, and authorized charges can apply.
Check Property Tax Rates in Nearby California Counties
Comparing nearby counties can help buyers, property owners, investors, and researchers understand how local property-tax burdens differ across Northern California. California Property Checker provides county-specific property information and tools for broader property research.
Frequently Asked Questions
Does buying a property in Modoc County change its assessed value?
A change in ownership can trigger reassessment under California law. The property’s new base-year value is generally established at its current market value when the qualifying ownership change occurs, subject to applicable rules and exclusions.
Can a new building increase my property taxes?
Yes. Completed new construction can create a reassessment event. The value added by qualifying improvements may be assessed separately, and a supplemental tax bill can result for the applicable portion of the fiscal year.
What is a supplemental property tax bill?
A supplemental bill covers the change in assessed value resulting from certain ownership changes or completed new construction. It is separate from the regular annual property tax bill and is generally prorated for the affected period.
When are Modoc County property taxes due?
California secured property taxes are generally paid in two installments. The first installment is due November 1 and becomes delinquent after December 10; the second is due February 1 and becomes delinquent after April 10.
What happens if property taxes become delinquent?
Delinquent secured property taxes can result in penalties and additional collection consequences. Property owners should review their official bill and contact the appropriate county tax-collection office for the exact balance and available payment information.
Can I challenge the assessed value of my property?
If you believe the assessed value is incorrect, you can first discuss the assessment with the county assessor. California also provides an assessment appeal process through the appropriate local appeals authority when an agreement cannot be reached.
Can my property's assessed value decrease?
It can. Under California’s Proposition 8 rules, a property’s taxable value may be reduced when its current market value on the applicable lien date falls below its adjusted Proposition 13 value, subject to the assessment process.
Does adding improvements always increase my tax bill?
Improvements that qualify as new construction can affect assessed value, but the tax impact depends on the nature and value of the work. Ordinary repairs and maintenance generally are treated differently from assessable new construction.
Why can two similar homes have different property tax bills?
Two homes with similar market values can have different tax bills because their assessed values, ownership histories, tax rate areas, exemptions, special assessments, or voter-approved charges may differ.
Where can I verify the actual tax amount for a Modoc County property?
The actual amount should be verified through the official county property-tax records or tax bill for the specific parcel. An online estimate is useful for research but should not be treated as a substitute for the property’s official bill.