Rate Breakdown

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

How Property Tax Works in Tehama County

In Tehama County, property taxes are calculated by first determining the assessed value of the real‑estate and then applying the local millage rates. The County Assessor annually appraises each property at its market value as of the lien date (January 1). This assessed value becomes the base for the tax calculation.

The millage rate is expressed in mills—one mill equals $1 of tax per $1,000 of assessed value. Tehama County’s combined rate typically ranges between 1.1 % and 1.3 % (about 11 to 13 mills), but the exact figure can vary each fiscal year based on the county, city, school district, and special‑district levies that apply to a specific parcel.

Example calculation:

• Assessed value: $350,000
• Combined millage rate: 12.5 mills (0.0125)
• Annual property tax: $350,000 × 0.0125 = $4,375

Available Exemptions

California law provides several exemptions that can lower your taxable base. In Tehama County you may qualify for one or more of the following:

• Homestead exemption – Up to $7,000 of the assessed value is removed for owner‑occupied residential property.
• Senior citizen exemption – Residents aged 62 or older may receive an additional $7,000 exemption if they meet income limits.
• Disability exemption – Qualified disabled persons (including those with a documented visual, hearing, or mobility impairment) can claim a $7,000 exemption.
• Veteran exemption – California offers a $7,000 exemption for 100 % permanently disabled veterans and a $100,000 exclusion of assessed value for surviving spouses of veterans killed in action.

All exemptions must be applied for through the Tehama County Assessor’s Office, and most require proof of eligibility and an annual renewal.

Payment Schedule & Deadlines

Tehama County follows the state‑wide two‑installment system:

• First installment – Due November 1 (or the first business day after) and delinquent after December 10.
• Second installment – Due February 1 and delinquent after April 10.

If you pay the full amount by the November 1 deadline you avoid any penalties. Late payments incur a 10 % penalty on the overdue portion, plus interest that accrues daily based on the state’s statutory rate. If a parcel is in tax‑sale status, the county may also issue a lien and eventually sell the property to recover the debt.

Payments can be made online, by mail, or in person at the County Treasurer‑Tax Collector’s office. Some taxpayers qualify for an installment plan beyond the two standard dates; this must be arranged directly with the Treasurer‑Tax Collector.

Appealing Your Assessment

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

• File a Notice of Protest – Submit the form to the Tehama County Assessor’s Office within 60 days of the mailing of your Assessment Notice (usually mailed in July).
• Request an Informal Review – The Assessor’s Office will schedule a hearing where you can present evidence such as recent sales, appraisals, or condition discrepancies.
• Formal Hearing – If the informal review does not resolve the issue, you can request a formal hearing before the Assessment Appeals Board (AAB) within 30 days of the informal decision.
• Further Appeal – Decisions of the AAB can be appealed to the Superior Court of California, County of Tehama, but only after all administrative remedies are exhausted.

Keep copies of all correspondence, supporting documents, and deadlines. Most disputes are settled at the informal stage, so thorough preparation and clear evidence are key to a successful appeal.