Rate Breakdown

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

How Property Tax Works in Marin County

Marin County follows California’s statewide property tax system, which is anchored by Proposition 13 (1978). Your property’s taxable value is based on its assessed market value at the time of acquisition or new construction, then limited to a maximum 2 % annual increase, regardless of market fluctuations. The county assessor determines this assessed value each January 1 and sends the notice to the property owner.

The tax bill is calculated by applying the applicable millage rates to the assessed value. A “mill” represents one‑thousandth of a dollar ($0.001). In Marin County the base rate is 1 % (or 10 mills) for general school and county services, and additional local voter‑approved rates fund specific services such as fire protection, public safety, and community projects. As of the 2024‑25 fiscal year, the combined average millage for most residential parcels is roughly 16.5 mills (1.65 %).

Because the assessment is capped at 2 % growth annually, long‑time owners often pay a lower tax bill than recent buyers whose assessed values more closely reflect current market prices.

Available Exemptions

California law provides several property tax exemptions that can reduce your taxable amount. In Marin County you may qualify for one or more of the following:

• Homeowner (Homestead) Exemption: Reduces the assessed value by $7,000 for owner‑occupied single‑family homes, condos or manufactured homes.
• Senior Citizen Property Tax Postponement: Homeowners aged 62 or older may defer all or part of their taxes if they meet income and equity limits.
• Disabled Veteran Exemption: Qualifies for a $5,000 reduction for veterans with a 100 % service‑connected disability, plus an additional $5,000 for low‑income veterans.
• Veteran & Survivor Exemptions: A $3,000 exemption for veterans who served during a period of war, and a $3,000 exemption for surviving spouses of veterans who died on active duty.

To claim an exemption you must file the appropriate claim form with the Marin County Assessor’s Office by the deadline specified on your notice (typically February 28).

Payment Schedule & Deadlines

Marin County property taxes are due in two installments. The first installment is payable on November 1 and becomes delinquent on December 10. The second installment is due on February 1 and is delinquent on April 10. Payments can be made online, by mail, or in person at the County Treasurer‑Tax Collector’s office.

If you miss a deadline, a penalty of 10 % of the unpaid amount is assessed, plus a 1 % monthly interest charge until the balance is paid in full. To avoid penalties, many owners enroll in automatic electronic payments or set up a reminder for the November and February due dates.

Appealing Your Assessment

If you believe your property has been over‑assessed, you have the right to appeal. Follow these steps:

• File a Notice of Protest: Submit the form to the Marin County Assessment Appeals Board (AAB) by July 2 of the assessment year.
• Gather Evidence: Compile recent comparable sales, an independent appraisal, or evidence of physical damage that impacts value.
• Pre‑Hearing Conference: The AAB may schedule a conference to discuss your case before a formal hearing.
• Formal Hearing: Present your evidence before the board. A decision is typically mailed within 30 days.
• Further Review: If dissatisfied, you may appeal to the Superior Court of California, County of Marin, within 30 days of the board’s decision.

Timely filing and thorough documentation are essential for a successful protest. The Marin County Assessor’s Office also offers a free “Assessment Review” service to help owners understand their valuation before filing an appeal.