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California · County guide

Merced County, California property tax appeals

A Merced County property tax appeal starts with the Merced County Assessment Appeals Board. The next deadline is Nov 30, 2026 for the Merced County Assessment Appeals Board. The filing fee is $30 per application.

This season

Next deadline
Nov 30, 2026
Open now
Merced County Assessment Appeals Board

Opens Jul 2, 2026Closes Nov 30, 2026

Source: Letter To Assessors No. 2026/023: County Assessment Appeals Filing Period for 2026 (BOE, June 2, 2026)Last checked

Check a Merced County home for free

Here the check uses your own figures: you enter the assessed value from your notice or tax bill and the year you bought. We compare how much it has grown with the house price index for your area and show the numbers as your figures. You decide and file yourself.

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Reduced my assessment by $112,000!

I couldn’t believe the difference. My property assessment was reduced by $112,000. I’m extremely happy with the outcome!

Spencer CaldwellHomeowner

A $106,300 reduction

We had no idea there was this much room between our original assessment and the final number. Very happy with the outcome.

Megan HollisHomeowner
Filing fee
$30 per application
Office address
(209) 385-7366
Our coverage
Free check available
  • Independent guide — not affiliated with Merced County or any government agency.
Last updated
October 1, 2026
Sources last checked
October 1, 2026
Status
Verified guide

How we verify facts

When and where do I file a Merced County property tax appeal?

Who hears a Merced County appeal?

One stage. We are not affiliated with this office.

Who hears it: Merced County Assessment Appeals Board

Filing: appeal

Open now

Where is the Merced County office?

Merced County Assessment Appeals Board[7]

Assessor[6]

Merced County Assessor / Clerk / Recorder

Address
2222 M Street, Merced, CA 95340

We are not affiliated with this office. Hours can change, so call before you visit.

Which Merced County filing windows are coming up?

Merced County filing windows
ClosesAreaWho hears itStatus
Nov 30, 2026CountywideMerced County Assessment Appeals Board · Official source · Last checked Sep 29, 2026Open now

When were past Merced County deadlines?

Past Merced County filing windows
Tax yearWindowOffice
2025Closed December 1, 2025Merced County Assessment Appeals Board
2024Closed December 2, 2024Merced County Assessment Appeals Board
2023Closed November 30, 2023Merced County Assessment Appeals Board

When is the deadline to appeal a property tax assessment in Merced County?

The soonest deadline we list: Merced County, Merced County Assessment Appeals Board — Closes November 30, 2026.

When a filing counts as on timeMerced County Assessment Appeals Board
If November 30 falls on a weekend or legal holiday, Merced County accepts an application mailed and postmarked the next business day.[1]
Deadline detailMerced County Assessment Appeals Board · Filing period
Merced County's regular appeal filing period is July 2 to November 30; if November 30 is a weekend or holiday, a mailed application postmarked the next business day is on time.[1]

Who decides a property tax appeal in Merced County?

The Merced County Assessment Appeals Board's decision is final and not reheard; the owner or the Merced County Assessor may seek review in superior court. Merced County Assessment Appeals Board: In Merced County the filing is an assessment appeal on the Assessment Appeal Application (BOE-305-AH), heard by the Merced County Assessment Appeals Board.

Appeal stepsMerced County Assessment Appeals Board
The Merced County Assessment Appeals Board's decision is final and not reheard; the owner or the Merced County Assessor may seek review in superior court.[2]
What the appeal is calledMerced County Assessment Appeals Board
In Merced County the filing is an assessment appeal on the Assessment Appeal Application (BOE-305-AH), heard by the Merced County Assessment Appeals Board.[2]

How do I file a property tax appeal in Merced County?

Merced County Assessment Appeals Board: In Merced County you return the paper application with the $30 fee to the Assessment Appeals Board, 2222 M St., Third Floor, Merced, CA 95340. Merced County Assessment Appeals Board: Merced County publishes its own copy of the Assessment Appeal Application (BOE-305-AH) with filing instructions.

How to fileMerced County Assessment Appeals Board
In Merced County you return the paper application with the $30 fee to the Assessment Appeals Board, 2222 M St., Third Floor, Merced, CA 95340.[2]
FormsMerced County Assessment Appeals Board
Merced County publishes its own copy of the Assessment Appeal Application (BOE-305-AH) with filing instructions.[2]
Filing feeMerced County Assessment Appeals Board
Merced County charges a $30 non-refundable filing fee for each appeal application.[1]
Who may fileMerced County Assessment Appeals Board
On the Merced County application, an agent must be authorized in writing unless the agent is a California attorney or the owner's spouse, child, parent or registered domestic partner.[2]
HearingsMerced County Assessment Appeals Board · Location
Merced County Assessment Appeals Board hearings are held in the Board Chambers, third floor of the County Administration Building, 2222 M Street, Merced, with notice at least 45 days ahead.[3]

Upcoming appeal deadlines in every county we track

What evidence counts in Merced County, and can the value go up?

What evidence can I use in Merced County?

Merced County Assessment Appeals Board: Merced County's instructions ask for comparable sales, cost and income data, where relevant, to support the owner's opinion of value. Merced County Assessment Appeals Board · Exchange: Before a Merced County hearing, the owner may ask for an exchange of information with the Assessor; above $100,000 of assessed value the Assessor may start one.

Evidence acceptedMerced County Assessment Appeals Board
Merced County's instructions ask for comparable sales, cost and income data, where relevant, to support the owner's opinion of value.[2]
Evidence ruleMerced County Assessment Appeals Board · Exchange
Before a Merced County hearing, the owner may ask for an exchange of information with the Assessor; above $100,000 of assessed value the Assessor may start one.[2]

Can my assessment go up if I appeal in Merced County?

Merced County Assessment Appeals Board: Merced County's appeal instructions say the Merced County Assessment Appeals Board can raise, lower or keep the assessment, depending on the hearing evidence.

Can the value go up?Merced County Assessment Appeals Board
Merced County's appeal instructions say the Merced County Assessment Appeals Board can raise, lower or keep the assessment, depending on the hearing evidence.[2]

Which exemptions can lower my bill without an appeal?

Merced County owners who live in the home as their principal residence on January 1 may apply for a Homeowner's Exemption.

Homeowner exemption
Merced County owners who live in the home as their principal residence on January 1 may apply for a Homeowner's Exemption.[4]

What do Merced County property taxes and assessments look like?

Figures from public records and the Census, each with its source. They describe the county's homes as a group, not the value of any one home.

How much could a lower assessment save on Merced County property taxes?

Tax rate used: 1.074% of assessed value (county average, fiscal 2024-25).

How much could a lower assessment save on Merced County property taxes?
ExampleTax saved
$10,000 less assessed value$107 a year
10% less on a home assessed at $391,800 (the Census median home value)$421 a year

These are examples: the tax rate times a lower assessed value. Exemptions, credits, caps and phase-ins can make the real change smaller. This is not a prediction for any home. Rate source: BOE Annual Report 2024-25, Table 14: average tax rate by county (Property Tax Allocations, BOE Open Data Portal).

What do homeowners in Merced County pay in property tax?

The median owner-occupied home in Merced County was worth $391,800, and the median property tax its owners paid was $2,634 a year, according to the Census Bureau's American Community Survey.

Median home value
$391,800
Margin of error ±$5,618.
Median property tax paid per year
$2,634
Margin of error ±$86.
Median tax as a share of median value
0.67%
A ratio of two medians, not a tax rate. Your own bill depends on your assessment and local levies.
Owner-occupied homes
46,474
Margin of error ±1,205.

These are survey estimates of what owners reported about their own homes. They are not assessed values, not tax rates, and not an opinion of what any home is worth.

They cannot tell you whether your own assessment is fair. That takes a comparison with similar homes, which we offer only in counties we have researched.

Median home value: Merced County compared

  1. Merced County$391,800
  2. Typical California county$481,100
  3. Typical US county$185,300

Typical California county $481,100; Merced County $391,800; Typical US county $185,300

Census survey medians for owner-occupied homes. "Typical" is the middle county of the 58 in California and of all US counties.Source: U.S. Census Bureau, American Community Survey 5-year estimates, table B25077.

Median property tax paid: Merced County compared

  1. Merced County$2,634
  2. Typical California county$3,294
  3. Typical US county$1,619

Typical California county $3,294 a year; Merced County $2,634 a year; Typical US county $1,619 a year

Census survey medians for owner-occupied homes. "Typical" is the middle county of the 58 in California and of all US counties.Source: U.S. Census Bureau, American Community Survey 5-year estimates, table B25103.

Merced County filing windows on a calendar

  1. Merced County Assessment Appeals BoardNov 30, 2026 · Open now

The dashed line marks today.

Merced County Assessment Appeals Board: Nov 30, 2026

Each bar is a filing window from its opening day to its last day. Forecasts show the expected closing range and are not official dates.Source: the official calendars and rules cited in the sources list below.

How often is property reassessed in Merced County?

A Merced County Prop 8 value can rise more than 2% a year, but never above the factored Prop 13 base year value without a change in ownership or new construction. On the Merced County application, a regular (decline-in-value) appeal concerns the value as of January 1 of the current year.

Reassessment cycle
A Merced County Prop 8 value can rise more than 2% a year, but never above the factored Prop 13 base year value without a change in ownership or new construction.[5]
Valuation date
On the Merced County application, a regular (decline-in-value) appeal concerns the value as of January 1 of the current year.[2]
Level of assessmentDecline in value
Merced County applies Prop 8, which allows a temporary reduction in assessed value when real property declines in value.[6]

Homes in Merced County

From the Census Bureau's American Community Survey: how old the homes are, what kind they are, what owners say they are worth and the property taxes they pay. These figures describe all homes together, not any one home.

Median year built
1986
All housing units, owned and rented
Single-family houses, detached or attached
76%
of 90,872 housing units
Owned homes with a mortgage or similar loan
64%
of 46,474 owner-occupied homes

Home values reported by owners

  1. Less than $50,0004%
  2. $50,000 to $99,9992%
  3. $100,000 to $199,9994%
  4. $200,000 to $299,99912%
  5. $300,000 to $399,99930%
  6. $400,000 to $499,99924%
  7. $500,000 to $749,99916%
  8. $750,000 to $999,9994%
  9. $1,000,000 to $1,999,9993%
  10. $2,000,000 or more1%

Home values reported by owners in Merced County: Less than $50,000 4%; $50,000 to $99,999 2%; $100,000 to $199,999 4%; $200,000 to $299,999 12%; $300,000 to $399,999 30%; $400,000 to $499,999 24%; $500,000 to $749,999 16%; $750,000 to $999,999 4%; $1,000,000 to $1,999,999 3%; $2,000,000 or more 1%.

Share of owner-occupied homes in each value range. Owners give this value in the survey; it is not the assessed value.Source: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, table B25075.

Property taxes owners pay a year

  1. No real estate taxes5%
  2. Less than $8009%
  3. $800 to $1,49915%
  4. $1,500 to $1,99911%
  5. $2,000 to $2,99919%
  6. $3,000 or more40%

Property taxes owners pay a year in Merced County: No real estate taxes 5%; Less than $800 9%; $800 to $1,499 15%; $1,500 to $1,999 11%; $2,000 to $2,999 19%; $3,000 or more 40%.

Share of owner-occupied homes by the real estate taxes paid in a year, with or without a mortgage.Source: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, table B25102.

Source: U.S. Census Bureau, American Community Survey (2020–2024 5-year estimates, tables B25075, B25102, B25035, B25024 and B25081), retrieved Oct 1, 2026. Survey estimates have a margin of error.

More questions about Merced County property tax appeals

When is the Merced County property tax appeal deadline?

The Merced County Assessment Appeals Board window closes November 30, 2026.[8][9]

Is there a fee to file a property tax appeal in Merced County?

Merced County charges a $30 non-refundable filing fee for each appeal application.[1]

Where do I file an assessment appeal in Merced County?

In Merced County you return the paper application with the $30 fee to the Assessment Appeals Board, 2222 M St., Third Floor, Merced, CA 95340.[2]

Can my assessed value go up if I appeal in Merced County?

Merced County's appeal instructions say the Merced County Assessment Appeals Board can raise, lower or keep the assessment, depending on the hearing evidence.[2]

What other rules apply in Merced County?

Merced County Assessment Appeals Board: Filing a Merced County appeal does not postpone the tax bill: taxes are still due by the dates on the bill.

Paying the tax while you appealMerced County Assessment Appeals Board
Filing a Merced County appeal does not postpone the tax bill: taxes are still due by the dates on the bill.[2]

Property tax guides for Merced County homeowners

Counties next to Merced County

California property tax appeals: all counties

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Where do these facts come from?

  1. [1]Assessment Appeals | Merced County, CA - Official WebsiteOfficial guide or FAQ · last checked Sep 29, 2026
  2. [2]Assessment Appeal Application (Merced County Assessment Appeals Board)Official guide or FAQ · last checked Sep 29, 2026
  3. [3]Assessment Appeals Board Committee Summary (Merced County, PDF)Official guide or FAQ · last checked Oct 1, 2026
  4. [4]Exemptions | Merced County AssessorOfficial guide or FAQ · last checked Sep 29, 2026
  5. [5]Proposition 8 | Merced County News FlashOfficial press release · last checked Sep 29, 2026
  6. [6]Assessor | Merced County, CA - Official WebsiteOfficial guide or FAQ · last checked Oct 1, 2026
  7. [7]Assessment Appeals Frequently Asked Questions (Merced County, PDF)Official guide or FAQ · last checked Sep 29, 2026
  8. [8]Letter To Assessors No. 2026/023: County Assessment Appeals Filing Period for 2026 (BOE, June 2, 2026)Official notice, form, calendar or rules · last checked Sep 25, 2026
  9. [9]Publication 30: Residential Property Assessment Appeals (California State Board of Equalization, February 2020)Official guide or FAQ · last checked Sep 25, 2026
  10. [10]Letter To Assessors No. 2025/020: County Assessment Appeals Filing Period for 2025 (BOE, July 7, 2025)Official notice, form, calendar or rules · last checked Oct 1, 2026
  11. [11]Letter To Assessors No. 2024/022: County Assessment Appeals Filing Period for 2024 (BOE, June 25, 2024)Official notice, form, calendar or rules · last checked Oct 1, 2026
  12. [12]Letter To Assessors No. 2023/023: County Assessment Appeals Filing Period for 2023 (BOE, June 22, 2023)Official notice, form, calendar or rules · last checked Oct 1, 2026
  13. 13.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25077: Median value (dollars), owner-occupied housing units — Merced County, California
  14. 14.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25103: Median real estate taxes paid, owner-occupied housing units — Merced County, California
  15. 15.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25003: Tenure (owner- and renter-occupied housing units) — Merced County, California

Data credits: Census ACS (public domain) · Census county adjacency (public domain)

Not affiliated with Merced County or any government agency. Not legal advice. Not an appraisal.