Rate Breakdown

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

How Property Tax Works in Madera County

Madera County follows California’s statewide property tax system, which is based on the “tax‑based assessment” established by Proposition 13 (1978). Each parcel is assessed at its full market value as of the date of the most recent change of ownership or new construction. That assessed value is then “rolled forward” each year, increasing by no more than 2 % plus any inflation‑adjusted adjustments for new improvements.

The tax bill is calculated by multiplying the assessed value by the combined tax rate, expressed in mills (one mill = $1 of tax per $1,000 of assessed value). In Madera County the base rate is 1 % (10 mills) for general state and local schools. Additional rates are added for the County Board of Supervisors, the Madera County Fire Protection District, the Madera County Library, and any special districts (e.g., water, irrigation, public‑benefit districts). As of the 2024‑25 fiscal year, the typical combined rate for a single‑family residence ranges from 1.20 % to 1.35 % (12–13.5 mills), but specific properties may see higher or lower rates depending on the districts that serve them.

All property tax revenue is collected by the Madera County Treasury and then distributed according to the County’s budget and the mandates of the various taxing agencies.

Available Exemptions

California offers several exemptions that can lower the taxable portion of a property’s assessed value. Eligibility is determined by state law and administered locally by the Madera County Assessor‑Recorder’s Office.

• Homeowners (Homestead) Exemption: Reduces the assessed value by $7,000 for owner‑occupied single‑family residences, providing a modest tax credit.
• Senior Citizen Exemption: Residents aged 62 or older may qualify for an additional $7,000 exemption if their household income does not exceed the state‑determined threshold (approximately $45,000 for 2024‑25).
• Disabled Veteran Exemption: Qualified veterans with a service‑connected disability rating of 10 % or more receive a $7,000 exemption; those with 100 % disability may obtain up to $50,000, depending on the rating.
• Parent‑Child/Grandparent‑Child Transfer Exemption: When property is transferred between parents and children (or grandparents and grandchildren), the assessed value can be adjusted to the lower of the original value or the market value, subject to a $1 million limit per transfer.
• Other Special Exemptions: Certain agricultural, wildfire‑damage, and non‑profit exemptions exist, but they require specific documentation and county approval.

All exemption applications must be filed with the Assessor‑Recorder’s Office by February 15 of the tax year for which the relief is sought.

Payment Schedule & Deadlines

Property tax bills in Madera County are issued by the County Treasurer‑Tax Collector and are payable in two installments:

• First installment (30 % of the total tax): Due November 1, delinquent after December 10.
• Second installment (70 % of the total tax): Due February 1, delinquent after April 10.

If the due date falls on a weekend or legal holiday, the deadline is extended to the next business day. Taxpayers may pay the full amount at any time before the final deadline to avoid interest.

Late payments accrue a statutory penalty of 10 % of the unpaid amount, plus interest at the rate set by the State Board of Equalization. Continued non‑payment can result in a tax‑sale lien, notice of default, and eventual foreclosure.

Payments can be made online, by mail, at the Treasurer‑Tax Collector’s office, or at authorized banking locations. Setting up automatic bank drafts is encouraged to ensure on‑time payment.

Appealing Your Assessment

If you believe your property has been over‑assessed, Madera County provides a formal appeals process governed by California State Board of Equalization rules.

• File a Protest: Submit a written protest to the Madera County Assessment Appeals Board (AAB) by the protest deadline—generally July 2 of the tax year.
• Gather Evidence: Include recent comparable sales, an independent appraisal, and any documentation of property defects or recent market changes.
• Attend the Hearing: The AAB will schedule a hearing, during which you may present your case in person or via a qualified representative.
• Decision & Further Review: The AAB issues a written decision within 30 days. If unsatisfied, you may appeal to the Superior Court of California, County of Madera, within 60 days of the AAB’s decision.

Timely filing and thorough documentation are critical; missed deadlines generally forfeit the right to contest the assessment for that tax year. For assistance, consider consulting a local property tax professional or the county’s Assessment Appeals Office.