Rate Breakdown

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

How Property Tax Works in Shasta County

In Shasta County, property taxes are levied based on the assessed value of real‑estate as determined by the County Assessor’s Office. The assessment process begins on the property's “base year” (the year it was built or last transferred), at which point the Assessor assigns a market value. Each year thereafter, the assessed value may increase by no more than 2 % under California’s Proposition 13, unless there is a change in ownership, new construction, or a documented decline in market value.

The tax bill is calculated by applying the county’s total millage rate to the assessed value. One mill (one‑tenth of one percent) equals $1 of tax per $1,000 of assessed value. Shasta County’s general fund millage typically hovers around 1.1 mills, while additional rates for schools, cities, special districts, and voter‑approved bonds can bring the overall rate to roughly 1.8 – 2.0 mills. The exact millage varies by parcel depending on its location within city limits, fire districts, and other special zones.

Available Exemptions

California law provides several property‑tax exemptions that can lower the taxable amount for qualified owners. In Shasta County, the most common exemptions include:

• Homestead Exemption: Reduces the taxable value by $7,000 for owner‑occupied primary residences.
• Senior Citizen Exemption: Homeowners who are 65 years or older and meet income limits may receive a $7,000 exemption on their primary residence.
• Disability Exemption: Qualifying persons with a documented physical or mental disability can claim a $7,000 reduction on their primary home.
• Veteran Exemption: Disabled veterans (or their surviving spouses) may claim a $7,000 exemption, with an additional $5,000 exemption for those who are totally disabled.

All exemptions must be applied for through the Shasta County Assessor’s Office, typically by the annual deadline of October 1. Supporting documentation (proof of age, disability, military service, or income) is required for approval.

Payment Schedule & Deadlines

Shasta County’s property tax bill is mailed each August and is payable in two installments:

• First Installment: Due November 1; a half‑month grace period extends the deadline to December 10.
• Second Installment: Due February 1; the same grace period applies, moving the final due date to April 10.

If either installment is not paid by the respective deadline, a penalty of 10 % of the unpaid amount is assessed, plus a 0.5 % per month interest charge thereafter. Conversely, early payment does not earn a discount, but it does avoid penalties and interest.

Taxpayers may satisfy their obligations via online portal, mail, or in‑person at the County Treasurer‑Tax Collector’s office. Setting up automatic bank drafts is encouraged to ensure timely payment.

Appealing Your Assessment

If you believe your property has been over‑assessed, Shasta County offers a structured appeals process:

• Step 1 – Review Your Assessment: Obtain the assessment notice and compare the assessed value to recent comparable sales.
• Step 2 – File a Formal Appeal: Submit a completed “Property Tax Appeal” (Form PROP‑100) to the Assessment Appeals Board (AAB) by the filing deadline, which is typically July 31 of the tax year.
• Step 3 – Provide Evidence: Attach supporting documents such as appraisals, sales data, or photographs that demonstrate the correct market value.
• Step 4 – Attend the Hearing: The AAB will schedule a hearing where you can present your case. Representation by a qualified attorney or tax consultant is permitted.
• Step 5 – Decision: The board issues a written decision within 30 days. If the decision is unfavorable, you may further appeal to the Superior Court of California, County of Shasta.

Throughout the process, maintain copies of all correspondence and meet every deadline to preserve your right to appeal. Promptly addressing any discrepancies can result in a reduced tax liability for the current year.