California · County guide
Modoc County, California property tax appeals
A Modoc County property tax appeal starts with the Modoc County Board of Supervisors (Assessment Appeals Board). The next deadline is Nov 30, 2026 for the Modoc County Board of Supervisors (Assessment Appeals Board). The filing fee is $30 per application.
This season
- Next deadline
- Nov 30, 2026
- Open now
- Modoc County Board of Supervisors (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 Modoc 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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- Filing fee
- $30 per application
- Where to file first
- Modoc County Board of Supervisors (Assessment Appeals Board)
- Office address
- Clerk of the Board, 204 South Court St., Suite 204, Alturas, CA 96101 · (530) 233-6201
- Our coverage
- Free check available
- Independent guide — not affiliated with Modoc County or any government agency.
- Last updated
- October 1, 2026
- Sources last checked
- October 1, 2026
- Status
- Verified guide
When and where do I file a Modoc County property tax appeal?
Who hears a Modoc County appeal?
One stage. We are not affiliated with this office.
Who hears it: Modoc County Board of Supervisors (Assessment Appeals Board)
Filing: appeal
Open nowWhere is the Modoc County office?
Modoc County Board of Supervisors (Assessment Appeals Board)[2]
- Address
- Clerk of the Board, 204 South Court St., Suite 204, Alturas, CA 96101
- Phone
- (530) 233-6201
- Online
- Official website
Assessor[4]
Modoc County Assessor
- Address
- 204 South Court Street, Suite 106, Alturas, CA 96101
- Phone
- 530-233-6218
- Fax
- 530-233-6237
- Hours
- Monday-Friday 8:30 a.m.-5:00 p.m., closed for lunch 12:00-1:00 p.m.
We are not affiliated with this office. Hours can change, so call before you visit.
Which Modoc County filing windows are coming up?
| Closes | Area | Who hears it | Status |
|---|---|---|---|
| Nov 30, 2026 | Countywide | Modoc County Board of Supervisors (Assessment Appeals Board) · Official source · Last checked Sep 29, 2026 | Open now |
When were past Modoc County deadlines?
| Tax year | Window | Office |
|---|---|---|
| 2025 | Closed December 1, 2025 | Modoc County Board of Supervisors (Assessment Appeals Board) |
| 2024 | Closed December 2, 2024 | Modoc County Board of Supervisors (Assessment Appeals Board) |
| 2023 | Closed November 30, 2023 | Modoc County Board of Supervisors (Assessment Appeals Board) |
When is the deadline to appeal a property tax assessment in Modoc County?
The soonest deadline we list: Modoc County, Modoc County Board of Supervisors (Assessment Appeals Board) — Closes November 30, 2026.
- When a filing counts as on timeModoc County Board of Supervisors (Assessment Appeals Board)
- In Modoc County an appeal deadline that falls on a weekend or holiday moves to the next workday; November 30 is the last day to file for annual tax bills.[1]
- Deadline detailModoc County Board of Supervisors (Assessment Appeals Board) · Filing period
- In Modoc County the appeal application for the regular roll must reach the Clerk of the Board by November 30.[2]
Who decides a property tax appeal in Modoc County?
Modoc County Board of Supervisors (Assessment Appeals Board): The Modoc County Board of Supervisors, sitting as the assessment appeals board's decision is final and not reheard; the owner or the Modoc County Assessor may seek review in superior court. Modoc County Board of Supervisors (Assessment Appeals Board): In Modoc County the Board of Supervisors hears assessment appeals as the Assessment Appeals Board; you file an assessment appeal application with the Clerk of the Board.
- Appeal stepsModoc County Board of Supervisors (Assessment Appeals Board)
- The Modoc County Board of Supervisors, sitting as the assessment appeals board's decision is final and not reheard; the owner or the Modoc County Assessor may seek review in superior court.[3]
- What the appeal is calledModoc County Board of Supervisors (Assessment Appeals Board)
- In Modoc County the Board of Supervisors hears assessment appeals as the Assessment Appeals Board; you file an assessment appeal application with the Clerk of the Board.[2]
How do I file a property tax appeal in Modoc County?
Modoc County Board of Supervisors (Assessment Appeals Board): In Modoc County the assessment appeal application is filed with the Clerk of the Board by November 30 for the regular roll. Modoc County Board of Supervisors (Assessment Appeals Board): Modoc County's appeal forms come from the Clerk of the Board, 204 South Court St., Suite 204, Alturas, or can be downloaded.
- How to fileModoc County Board of Supervisors (Assessment Appeals Board)
- In Modoc County the assessment appeal application is filed with the Clerk of the Board by November 30 for the regular roll.[2]
- FormsModoc County Board of Supervisors (Assessment Appeals Board)
- Modoc County's appeal forms come from the Clerk of the Board, 204 South Court St., Suite 204, Alturas, or can be downloaded.[2]
- Filing feeModoc County Board of Supervisors (Assessment Appeals Board)
- Modoc County's appeal application is returned to the Clerk of the Board with a $30 fee.[3]
- Who may fileModoc County Board of Supervisors (Assessment Appeals Board)
- On the Modoc 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.[3]
- Who may fileModoc County Board of Supervisors (Assessment Appeals Board) · Family
- At a Modoc County hearing the owner's spouse, adult children or parents may appear for the owner; a non-attorney agent needs the signed authorization on the application.[2]
- Informal reviewModoc County Board of Supervisors (Assessment Appeals Board)
- Modoc County advises contacting the Assessor's Office first; many issues are resolved without an appeal hearing.[2]
- HearingsModoc County Board of Supervisors (Assessment Appeals Board)
- Modoc County gives at least 45 days' written notice of the hearing; the owner or authorized agent must attend or the application is denied, and testimony is under oath.[2]
- HearingsModoc County Board of Supervisors (Assessment Appeals Board) · Schedule
- In Modoc County the Board of Supervisors hears appeals, and the Clerk of the Board gives written notice of the hearing time and place at least 45 days ahead.[2]
What evidence counts in Modoc County, and can the value go up?
What evidence can I use in Modoc County?
Modoc County Board of Supervisors (Assessment Appeals Board): Modoc County's instructions ask for comparable sales, cost and income data, where relevant, to support the owner's opinion of value. Modoc County Board of Supervisors (Assessment Appeals Board) · Burden: At a Modoc County hearing the applicant must prove the assessment wrong, except for owner-occupied single-family homes, where the Assessor goes first and carries the burden.
- Evidence acceptedModoc County Board of Supervisors (Assessment Appeals Board)
- Modoc County's instructions ask for comparable sales, cost and income data, where relevant, to support the owner's opinion of value.[3]
- Evidence ruleModoc County Board of Supervisors (Assessment Appeals Board) · Burden
- At a Modoc County hearing the applicant must prove the assessment wrong, except for owner-occupied single-family homes, where the Assessor goes first and carries the burden.[2]
- Evidence ruleModoc County Board of Supervisors (Assessment Appeals Board) · Exchange
- Before a Modoc 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.[3]
- Evidence ruleModoc County Board of Supervisors (Assessment Appeals Board) · Opinion required
- A Modoc County application must state the owner's opinion of value and the facts supporting a reduction.[2]
Can my assessment go up if I appeal in Modoc County?
Modoc County Board of Supervisors (Assessment Appeals Board): Modoc County's appeal instructions say the Modoc County Board of Supervisors, sitting as the assessment appeals board can raise, lower or keep the assessment, depending on the hearing evidence.
- Can the value go up?Modoc County Board of Supervisors (Assessment Appeals Board)
- Modoc County's appeal instructions say the Modoc County Board of Supervisors, sitting as the assessment appeals board can raise, lower or keep the assessment, depending on the hearing evidence.[3]
Which exemptions can lower my bill without an appeal?
Modoc County homeowners file exemption claims by February 15 for the full exemption; December 10 is the last day to file for the homeowners' exemption.
- Homeowner exemption
- Modoc County homeowners file exemption claims by February 15 for the full exemption; December 10 is the last day to file for the homeowners' exemption.[1]
What do Modoc 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 Modoc County property taxes?
Tax rate used: 1% of assessed value (county average, fiscal 2024-25).
| Example | Tax saved |
|---|---|
| $10,000 less assessed value | $100 a year |
| 10% less on a home assessed at $224,700 (the Census median home value) | $225 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 Modoc County pay in property tax?
The median owner-occupied home in Modoc County was worth $224,700, and the median property tax its owners paid was $1,561 a year, according to the Census Bureau's American Community Survey.
- Median home value
- $224,700
- Margin of error ±$19,423.
- Median property tax paid per year
- $1,561
- Margin of error ±$234.
- Median tax as a share of median value
- 0.69%
- A ratio of two medians, not a tax rate. Your own bill depends on your assessment and local levies.
- Owner-occupied homes
- 2,530
- Margin of error ±196.
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: Modoc County compared
- Modoc County$224,700
- Typical California county$481,100
- Typical US county$185,300
Typical California county $481,100; Modoc County $224,700; Typical US county $185,300
Median property tax paid: Modoc County compared
- Modoc County$1,561
- Typical California county$3,294
- Typical US county$1,619
Typical California county $3,294 a year; Typical US county $1,619 a year; Modoc County $1,561 a year
Modoc County filing windows on a calendar
- Open
- Opens soon
- Forecast
- Modoc County Board of Supervisors (Assessment Appeals Board)Nov 30, 2026 · Open now
The dashed line marks today.
Modoc County Board of Supervisors (Assessment Appeals Board): Nov 30, 2026
How often is property reassessed in Modoc County?
Modoc County's appeal application instructions explain that the base year is the year the property changed ownership or new construction was completed. Modoc County's lien date is January 1, the date taxes for the next fiscal year become a lien on the property.
- Reassessment cycle
- Modoc County's appeal application instructions explain that the base year is the year the property changed ownership or new construction was completed.[3]
- Valuation date
- Modoc County's lien date is January 1, the date taxes for the next fiscal year become a lien on the property.[1]
- Level of assessmentDecline in value
- On the Modoc County application, a Decline in Value appeal means the home's January 1 market value is below its assessed value, and it covers only the year appealed.[3]
Homes in Modoc 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
- 1976
- All housing units, owned and rented
- Single-family houses, detached or attached
- 82%
- of 4,764 housing units
- Owned homes with a mortgage or similar loan
- 42%
- of 2,530 owner-occupied homes
Home values reported by owners
- Less than $50,0006%
- $50,000 to $99,9996%
- $100,000 to $199,99930%
- $200,000 to $299,99926%
- $300,000 to $399,99916%
- $400,000 to $499,9997%
- $500,000 to $749,9996%
- $750,000 to $999,9992%
- $1,000,000 to $1,999,9991%
- $2,000,000 or more<1%
Home values reported by owners in Modoc County: Less than $50,000 6%; $50,000 to $99,999 6%; $100,000 to $199,999 30%; $200,000 to $299,999 26%; $300,000 to $399,999 16%; $400,000 to $499,999 7%; $500,000 to $749,999 6%; $750,000 to $999,999 2%; $1,000,000 to $1,999,999 1%; $2,000,000 or more <1%.
Property taxes owners pay a year
- No real estate taxes6%
- Less than $80017%
- $800 to $1,49929%
- $1,500 to $1,99911%
- $2,000 to $2,99922%
- $3,000 or more15%
Property taxes owners pay a year in Modoc County: No real estate taxes 6%; Less than $800 17%; $800 to $1,499 29%; $1,500 to $1,999 11%; $2,000 to $2,999 22%; $3,000 or more 15%.
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 Modoc County property tax appeals
When is the Modoc County property tax appeal deadline?
The Modoc County Board of Supervisors (Assessment Appeals Board) window closes November 30, 2026.[5][6]
Is there a fee to file a property tax appeal in Modoc County?
Modoc County's appeal application is returned to the Clerk of the Board with a $30 fee.[3]
Where do I file an assessment appeal in Modoc County?
In Modoc County the assessment appeal application is filed with the Clerk of the Board by November 30 for the regular roll.[2]
Can my assessed value go up if I appeal in Modoc County?
Modoc County's appeal instructions say the Modoc County Board of Supervisors, sitting as the assessment appeals board can raise, lower or keep the assessment, depending on the hearing evidence.[3]
What other rules apply in Modoc County?
Modoc County Board of Supervisors (Assessment Appeals Board): Filing a Modoc County appeal does not postpone the tax bill: taxes are still due by the dates on the bill.
- Paying the tax while you appealModoc County Board of Supervisors (Assessment Appeals Board)
- Filing a Modoc County appeal does not postpone the tax bill: taxes are still due by the dates on the bill.[3]
Property tax guides for Modoc County homeowners
- How Comparable Homes Are Chosen, and Why It MattersCalifornia · Modoc County
- How to Appeal Your Property Taxes YourselfCalifornia · Modoc County
- Assessed Value vs. Market Value: How They Differ by StateCalifornia · Modoc County
- Homestead and Other Exemptions to Check FirstCalifornia · Modoc County
- Homestead Exemption: What It Is and How to Get ItCalifornia · Modoc County
- How to Lower Your Property Taxes: What to Check FirstCalifornia · Modoc County
Counties next to Modoc County
- Lassen County property tax appealsFree check availableNext deadline: Nov 30, 2026
- Siskiyou County property tax appealsFree check availableNext deadline: Nov 30, 2026
- Shasta County property tax appealsFree check availableNext deadline: Nov 30, 2026
Check a Modoc County home free
You decide and file yourself.
Where do these facts come from?
- [1]Important Dates | Modoc County, CAOfficial guide or FAQ · last checked Sep 30, 2026
- [2]Assessment Appeal | Modoc County, CAOfficial guide or FAQ · last checked Oct 1, 2026
- [3]Assessment Appeal Application (BOE-305-AH) with instructions (Modoc County, PDF)Official notice, form, calendar or rules · last checked Sep 30, 2026
- [4]Assessor | Modoc County, CAOfficial guide or FAQ · last checked Oct 1, 2026
- [5]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
- [6]Publication 30: Residential Property Assessment Appeals (California State Board of Equalization, February 2020)Official guide or FAQ · last checked Sep 25, 2026
- [7]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
- [8]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
- [9]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
- 10.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25077: Median value (dollars), owner-occupied housing units — Modoc County, California
- 11.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25103: Median real estate taxes paid, owner-occupied housing units — Modoc County, California
- 12.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25003: Tenure (owner- and renter-occupied housing units) — Modoc County, California
Data credits: Census ACS (public domain) · Census county adjacency (public domain)
Not affiliated with Modoc County or any government agency. Not legal advice. Not an appraisal.