Property Tax Rates & Descriptions
The basic countywide tax rate in Mendocino County is $1.00 per $100 of assessed value, or 1% of assessed value. This is the basic tax rate prescribed by Article XIII-A of the California Constitution, more commonly known as Proposition 13. In addition to the 1% tax applicable debt service of one or more of several governing bodies is added to the rate. Those debt service taxes include Special Districts, Cities, School Districts and School District Bonds.
Mendocino County is divided into 262 tax rate areas, each with its own individual funding requirements. Tax rate area codes are designated by a specific numbering system. The primary part of the tax area code (the first 3 digits) designates the school district the parcel is located in. Below is a listing of the primary tax area code designations as well as the college district:
TRA Prefix
|
School District
|
College District
|
| 001- |
Fort Bragg Unified – within city limits |
Mendocino College * |
| 002- |
Arena Union – within city limits |
Sonoma Junior College |
| 003- |
Ukiah Unified – within city limits |
Mendocino College |
| 004- |
Willits Unified – within city limits |
Mendocino College |
| 052- |
Arena Union Elementary |
Sonoma Junior College |
| 053- |
Anderson Valley Unified |
Mendocino College |
| 076- |
Fort Bragg Unified |
Mendocino College * |
| 103- |
Manchester Union Elementary |
Sonoma Junior College |
| 104- |
Mendocino Unified |
Mendocino College * |
| 105- |
Leggett Valley Unified |
Mendocino College * |
| 112- |
Potter Valley Community Unified |
Mendocino College |
| 121- |
Southern Humboldt (Piercy) Unified |
Mendocino College * |
| 131- |
Round Valley Unified |
Mendocino College |
| 153- |
Willits Unified |
Mendocino College |
| 154- |
Ukiah Unified |
Mendocino College |
| 155- |
Laytonville Unified |
Mendocino College |
*The College of the Redwoods/Redwoods JC territory was formally transferred to Mendocino Lake Community College on July 1, 2017.
The remaining part of the tax area code (the last 3 digits) designates the other debt service areas that make up the rest of the tax rate. These debt service entities are specifically listed on your tax bill along with their rate. Below are all the debt service entities, their tax bill abbreviations, 2025-26 rates, and bond expiration dates (if available):
| Entity |
Tax Bill Abbreviation
|
25-26 Rate
|
| Arena Union Elementary Bond |
ARENA UNION ELEMENTARY BOND |
.000 |
| Anderson Valley Unified Bond |
ANDERSON VALLEY UNIFIED |
.101 |
| Fort Bragg Unified Bond |
FT BRAGG UNIFIED BOND |
.137 |
| Laytonville Unified Bond |
LAYTONVILLE UNIF BOND |
.036 |
| Mendocino Coast Hospital Bond |
MENDOCINO COAST HOSP |
.011 |
| Mendocino-Lake Cmmty College Bond |
MENDOCINO-LAKE CMMTY COLLEGE |
.019 |
| Mendocino Unified Bond |
MENDOCINO UNIF BOND |
.123 |
| Point Arena Joint Union High Bond |
PT ARENA JT HIGH BOND |
.000 |
| Potter Valley Unified Bond |
POTTER VALLEY UNIFIED BOND |
.035 |
| Mendo College/Rdwd JC (see * above) |
MENDO COLLEGE/RDWD JC BOND |
.009 |
| Round Valley Unified Bond |
ROUND VLY UNIF BOND |
.085 |
| Sonoma Junior College Bond 2002 |
SONOMA JC 2002 BOND |
.011 |
| Sonoma Junior College Bond 2014 |
SONOMA JC 2014 BOND |
.0185 |
| Southern Humboldt Unified Bond |
SO HUMBOLDT UNIFIED |
.074 |
| Ukiah Unified Bond |
UKIAH UNIFIED BOND |
.191 |
| Willits Unified Bond |
WILLITS UNIFIED BOND |
.067 |