Rate Breakdown

Property taxes in Inyo County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Inyo County

In Inyo County, property taxes are calculated based on the assessed value of real‑estate as determined by the County Assessor’s Office. Each year the Assessor reviews the market value of every parcel and then applies California’s statutory “1 %” base tax rate (the Proposition 13 limit). To this base rate, the county adds approved local “millage” rates—each mill represents $1 of tax for every $1,000 of assessed value.

Typical millage rates in Inyo County total roughly 11–13 mills, depending on the specific district (e.g., school, fire, road, or community services). The resulting tax bill is therefore calculated as:

• Assessed Value × (0.01 + total millage rate ÷ 1,000) = Annual Property Tax

For example, a home assessed at $300,000 with a combined millage of 12.5 mills would owe $300,000 × (0.01 + 0.0125) = $6,750 for the year.

Available Exemptions

California law provides several exemptions that can reduce the taxable portion of your property’s assessed value. In Inyo County you may qualify for:

• Homestead Exemption: Reduces the assessed value by $7,000 for owner‑occupied primary residences.
• Senior Citizen Exemption: For owners age 62 or older whose annual household income is $45,000 or less, the assessed value is reduced by $7,000.
• Disability Exemption: Qualifying persons with a qualifying disability (or a household member) receive a $7,000 reduction, similar to the senior exemption.
• Veteran Exemption: Veterans (or surviving spouses) who are disabled due to service may receive a $7,000 reduction; additionally, certain low‑income veterans can receive up to a $5,000 additional reduction for property tax postponement.

All exemptions must be applied for on the appropriate County Assessment Appeal Board (CAAB) form and are typically processed before the April 1 deadline for the upcoming fiscal year.

Payment Schedule & Deadlines

Inyo County follows the statewide “two‑installment” schedule for property tax payments:

• First Installment: Due November 1 (late payment penalty begins December 11).
• Second Installment: Due February 1 (late payment penalty begins March 2).

If you pay the full amount by November 1, you avoid any penalties. Payments made after the due date incur a 10 % penalty on the overdue portion, plus a 1 % per‑month interest charge. The county also offers an electronic payment portal, automatic bank drafts, and in‑person options at the Treasurer‑Tax Collector’s Office.

Appealing Your Assessment

If you believe your property has been over‑assessed, you have the right to appeal to the Inyo County Assessment Appeal Board (CAAB). Follow these steps:

• Gather Evidence: Collect recent comparable sales, appraisals, or evidence of damage that supports a lower market value.
• File a Notice of Appeal: Submit the completed CAAB Appeal Form (Form 115) and supporting documents to the Assessor’s Office by July 15 of the tax year in question.
• Attend the Hearing: A board hearing is scheduled within 60 days of filing. Present your evidence clearly; you may be represented by an attorney or qualified tax consultant.
• Receive a Decision: The board issues its ruling in writing, typically within 30 days after the hearing. If you disagree, you can further appeal to the Superior Court.

Timely filing and comprehensive documentation are critical to a successful appeal. For detailed forms and procedural guidance, visit the Inyo County Assessor’s website or contact the CAAB directly.