Rate Breakdown

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

How Property Tax Works in Mono County

Mono County follows California’s statewide property tax framework, which is based on the “assessment‑at‑fair‑market‑value” principle established by Proposition 13. Each parcel is assessed at its 1975‑base year value, plus a maximum 2 % annual inflation adjustment, regardless of market fluctuations. The County Assessor determines the taxable value each year, and this figure is used to calculate the tax bill.

The tax amount is derived by multiplying the assessed value by the total millage rate. One mill equals one‑tenth of a cent ($0.001) per dollar of assessed value, or $1 per $1,000. In Mono County, the general tax levy (County, School, and Special Districts) typically ranges from 1.10 % to 1.25 % of assessed value, equivalent to 11‑12.5 mills. Additional voter‑approved measures—such as parcel‑based community facilities districts or school bonds—add specific millage on top of the base rate. The County Treasurer‑Tax Collector publishes the exact combined millage each fiscal year, and it is reflected on the annual property tax bill.

Available Exemptions

California law provides several exemptions that can reduce your taxable base value. Eligibility is determined at the state level, but the County Assessor applies the exemption to Mono County parcels.

• Homestead Exemption – Reduces the assessed value by $7,000 for owner‑occupied residential property, lowering the tax bill by roughly $7 per $1,000 of assessed value.
• Senior Citizen Exemption – For owners 62 years or older with a household income of $45,000 or less (as of the most recent fiscal year). The exemption amount varies but can be up to $7,000.
• Disabled Veteran Exemption – Provides a $7,000 reduction for veterans with a service‑connected disability of at least 10 %. Additional amounts (up to $100,000) are available for those with a 100 % disability rating.
• Other Veteran Exemptions – A $1,000 exemption for veterans who served during a declared war, and a $5,000 exemption for those who served in the Pacific theater during World War II.

Exemptions must be applied for through the Mono County Assessor’s office, usually by February 15 of the assessment year. Supporting documentation (proof of age, income, or service) is required.

Payment Schedule & Deadlines

Mono County’s property tax bill is issued in two installments:

• First installment – Due November 1; if paid after December 10, a 10 % penalty is added.
• Second installment – Due February 1; a 10 % penalty applies after April 10.

Taxpayers may also elect to pay the full amount in a single payment by the November 1 due date, which eliminates both penalties. Payments can be made online via the County Treasurer’s portal, by mail, or in person at the Treasurer‑Tax Collector office. Late payments that remain unpaid after the penalty periods incur additional interest at the statutory rate, currently 6 % per annum, compounding daily.

Appealing Your Assessment

If you believe your property's assessed value is inaccurate, you have the right to appeal to the Mono County Assessment Appeals Board (AAB). The process consists of three key steps:

• File a formal protest – Submit a completed Assessment Protest Form (available on the County Assessor’s website) to the AAB within 60 days of the mailing of your notice of assessment.
• Prepare evidence – Gather comparable sales, recent appraisals, or photographs that support a lower market value. The AAB may also request a property inspection.
• Attend the hearing – A public hearing is scheduled, typically within 30 days of filing. You may represent yourself or retain counsel. The board issues a written decision, which can be further appealed to the State Board of Equalization or the California Courts of Appeal.

Understanding these steps and preparing a solid evidence package greatly improves the chances of a successful reduction in your tax liability.