Rate Breakdown

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

How Property Tax Works in Kings County

In Kings County, property tax is based on the assessed value of the real‑property as determined by the County Assessor. Under California’s Proposition 13, the assessed value is generally set at 1 % of the property's market value at the time of purchase (or at the time of a new construction). This 1 % figure is the base “mill rate” (10 mills). Each year the assessed value can increase by a maximum of 2 % plus the rate of inflation, unless a change in ownership or new construction occurs.

From the base assessment, the County adds various local special taxes and assessments, known as millage rates. In Kings County the typical combined millage is roughly 18‑20 mills (1.8 %‑2.0 % of assessed value), broken down as follows:

• County General Fund – about 6‑7 mills
• School Districts – 8‑9 mills
• Special Districts (e.g., fire, water, health) – 2‑4 mills
• Voter‑approved bonds and assessments – varies by parcel

The final property tax bill is calculated by multiplying the total assessed value by the combined millage rate, then dividing by 1,000. The estimator on this page uses the most recent millage data published by the Kings County Treasurer‑Tax Collector.

Available Exemptions

California offers several exemptions that can lower your taxable amount. Eligibility is determined by the County Assessor’s Office and must be applied for each year.

• Homestead Exemption – A $7,000 reduction in assessed value for owner‑occupied primary residences.
• Senior Citizen Exemption – Qualifies if you are 65 or older and meet income limits; provides a further reduction in assessed value.
• Disabled Person Exemption – Available to homeowners with a qualifying disability; also reduces assessed value.
• Veteran Exemptions – Includes a basic exemption for honorably discharged veterans, and an additional exemption for disabled veterans or surviving spouses.

These exemptions are not automatic; you must submit the proper claim forms to the Assessor’s Office, typically by the April 30 filing deadline for the tax year.

Payment Schedule & Deadlines

Kings County property tax bills are issued in two installments:

• First installment – Due November 1 (or the next business day if the 1st falls on a weekend/holiday). Payments made after December 10 incur a 10 % penalty plus interest.
• Second installment – Due February 1. Payments made after March 10 are subject to the same 10 % penalty and accrued interest.

If you miss a deadline, the County may place a tax lien on the property, and the amount owed can increase substantially due to penalties and the accrual of interest. Many homeowners choose to pay through escrow accounts, which the lender releases to the Treasurer‑Tax Collector on the due dates. You can also pay online, by mail, or in person at any Treasurer‑Tax Collector office.

Appealing Your Assessment

If you believe your assessed value is inaccurate, you have the right to appeal. The process in Kings County follows these steps:

• Informal Review – Contact the Assessor’s Office within 30 days of receiving the notice of assessment to discuss the discrepancy.
• Formal Appeal – If the informal review does not resolve the issue, file a written appeal with the Assessment Appeals Board (AAB) within 60 days of the notice.
• Prepare supporting evidence such as recent comparable sales, an independent appraisal, or evidence of physical defects.
• The AAB will schedule a hearing; you may represent yourself or hire a qualified property tax consultant.
• Decisions are final unless you petition the California Board of Equalization within 30 days of the AAB’s ruling.

Timely filing is critical; missed deadlines can forfeit your right to challenge the assessment for that tax year. For detailed forms and instructions, visit the Kings County Assessment Appeals Board website or call the Assessor’s Office directly.