Rate Breakdown

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

How Property Tax Works in Mariposa County

Mariposa County follows California’s statewide property tax system established by Proposition 13. Each parcel is assessed at its **base year value**, which is the purchase price (or its declared replacement cost) at the time of acquisition, plus a maximum of 2% inflation adjustment per year. The County Assessor determines this market value and sends an Assessment Notice each summer.

The tax bill is calculated by multiplying the assessed value by the combined **millage rate** (expressed in dollars per $1,000 of assessed value). In Mariposa County the general rate is 1.0% (10 mills) for the County, and additional rates are added for schools, fire protection, community college districts, and special‑assessment districts. The total millage typically falls between 12 and 15 mills, meaning a property assessed at $300,000 could owe roughly $3,600‑$4,500 annually.

Available Exemptions

California law provides several exemptions that reduce the taxable portion of your assessment. Mariposa County applies these statewide exemptions automatically when you qualify.

• Homeowners (Homestead) Exemption: The first $7,000 of assessed value is exempt for owner‑occupied residential properties.
• Senior Citizen Exemption: Residents age 65 or older may receive a $7,000 exemption if they meet income limits (generally $30,000 household income).
• Disabled Veteran Exemption: Qualified veterans and their unmarried surviving spouses can claim up to $7,000 (or $14,000 for total and permanent disability).
• General Disability Exemption: Persons with severe visual impairment, or other qualifying disabilities, may also claim the $7,000 exemption.

To claim any of these exemptions, file the appropriate claim form (BOE‑190) with the Mariposa County Assessor’s Office by the February 15 deadline each year.

Payment Schedule & Deadlines

Mariposa County property taxes are due in two installments. The first installment is payable on **November 1** and becomes delinquent after **December 10**. The second installment is payable on **February 1** and is delinquent after **April 10**.

• If you pay the full amount by the November 1 deadline, you avoid any penalties.
• Partial payments before the delinquency dates incur a 10% penalty on the overdue portion.
• Late fees, interest, and collection costs accrue after the delinquency date and may eventually lead to a tax lien or tax‑sale proceeding.
• Many banks, the County Treasurer‑Tax Collector office, and online portals accept electronic payments, credit cards, and mailed checks.

Appealing Your Assessment

If you believe your property’s assessed value is too high, you have the right to protest the assessment.

• Timeline: File a protest with the Mariposa County Assessment Appeals Board (AAB) by the **July 2** deadline (or the next business day if July 2 falls on a weekend/holiday).
• How to File: Submit the “Notice of Protest” (BOE‑197) along with any supporting evidence—recent sales of comparable properties, independent appraisals, or photographs.
• Hearing: An AAB hearing is scheduled, usually within 30‑45 days of filing. You may represent yourself or hire a property tax attorney or consultant.
• Decision: The AAB issues a written decision. If unsatisfied, you can appeal to the State Board of Equalization within 30 days of the AAB’s ruling.

Act promptly—missed deadlines limit your ability to challenge the assessment and may result in paying unnecessary taxes.