Rate Breakdown

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

How Property Tax Works in Siskiyou County

In Siskiyou County, property taxes are based on the assessed value of real‑estate, not the market price you might pay when you buy. The County Assessor first determines the property's **Market Value** (the price it would likely sell for in an open market). For tax purposes, the **Assessed Value** is usually set at 1 % of that market value, as required by Proposition 13, plus any voter‑approved indebtedness (bonds, special districts, school taxes, etc.).

The final tax bill is calculated using the **millage rate**—the amount of tax per $1,000 of assessed value. Siskiyou County’s general millage rate hovers around 10–13 mills (0.010–0.013), but additional millages are added for schools, fire districts, water districts, and other special assessments. The formula is:

Tax Due = (Assessed Value ÷ 1,000) × Total Millage Rate

For example, a home with an assessed value of $150,000 and a total millage of 12.5 mills would owe:

(150,000 ÷ 1,000) × 12.5 = $1,875 in annual property tax.

Available Exemptions

Siskiyou County follows California state law for property‑tax exemptions. Qualifying owners can reduce their assessed value, which directly lowers the tax bill.

• Homestead Exemption – $7,000 off the assessed value for owner‑occupied primary residences. No income test.
• Senior Citizen (65 +) – If household income is ≤ $45,000 (adjusted annually), seniors may receive a further $7,000 exemption.
• Disability Exemption – Residents with a qualifying disability can claim the same $7,000 exemption as seniors, regardless of age.
• Veteran Exemptions –
  • Disabled veterans receive a $7,000 exemption for each 10% of disability rating.
  • Surviving spouses of veterans who died from service‑related causes may claim a $7,000 exemption.

All exemptions must be applied for on the annual property‑tax exemption form (BOE‑102) and are typically approved by the County Assessor’s Office by October 1 each year.

Payment Schedule & Deadlines

Property tax in Siskiyou County is payable in two installments:

• First Installment – Due November 1; payable until December 10 without penalty.
• Second Installment – Due February 1; payable until April 10 without penalty.

If a payment is not received by the due date, a **10 % penalty** is added to the delinquent amount. After the 30‑day grace period, an additional **10 % penalty** (totaling 20 %) may be assessed, and interest accrues at the legal rate. Failure to pay by the April deadline can result in a tax lien, possible tax‑sale auction, and loss of ownership rights. Payment can be made online, by mail, or in person at any Siskiyou County Treasurer‑Tax Collector office.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate, you have the right to appeal.

• File a notice of appeal with the Siskiyou County Assessment Appeals Board (AAB) within **60 days** of receiving the Notice of Assessment.
• Gather evidence – recent sale comparable properties, independent appraisals, or evidence of physical defects.
• Informal meeting – Request an informal conference with the County Assessor to discuss the case before a formal hearing.
• Formal hearing – If the issue isn’t resolved, the AAB will hold a public hearing where you can present your evidence. A decision is usually issued within 30 days of the hearing.
• Further review – If unsatisfied with the AAB decision, you may appeal to the Superior Court of California, County of Siskiyou, within 30 days of the board’s written decision.

Keeping documentation organized and acting promptly are key to a successful appeal. For detailed forms and filing instructions, visit the Siskiyou County Assessor’s website or contact the Assessment Appeals Board directly.