Property Tax Information

Fiscal Year 2025-26

• Allocation(PDF, 133KB)

Fiscal Year 2024-25

• Allocation(PDF, 132KB)

Fiscal Year 2023-24

• Actual Expenditures(PDF, 86KB)
• Allocation(PDF, 112KB)

Fiscal Year 2022-23

• Actual Expenditures(PDF, 86KB)
• Allocation(PDF, 112KB)

Below is a guide to determining or verifying whether or not your property is within the city limits
or in the unincorporated area of Mendocino County.

All assessor parcel numbers have an assigned Tax Authority Group (TAG), Tax Rate Area (TRA) or Tax Area Code (TAC) which is a six digit number with a dash (-) separating it’s three digit prefix and the last three digits. The TAG, TRA or TAC will easily determine what tax jurisdiction your property is in.

The TAG, TRA or TAC prefix designations for Mendocino County are as follows:

If you are not the property owner but need verification of the jurisdiction, please contact the
Assessor’s Office and they will provide you with documentation of the property parcel number
and TAG, TRA based on the address of the property.

If you have a need to verify the school district your property is located in, please refer to
Tax Rates & Descriptions.

In addition to the tax rate applied to the assessed value of property, a number of special districts add charges per agreement with the County Auditor. These assessments are of a specific dollar amount determined by the charging district and are not based on the assessed value of the property. These districts generally include fire, water, and sewer, as well as other districts or direct charges.

Mendocino County is merely the collection agent for these charges. The district is responsible for the
establishment and amount of the charge. Corrections or changes to these assessments must be requested by the particular district. Below is a listing of the special and direct assessments currently found on Mendocino County tax bills along with contact information:

*Per Improvement Bond Act of 1915                                                             *707 area code unless otherwise noted

 (rev. 01/26/26)

Improvement Bond Act of 1915 and Mello-Roos

Senate Bill 1122 took effect on January 1, 2002. The bill requires sellers of real property to disclose certain
information pertaining to any known special assessment that have been imposed pursuant to the Improvement Bond Act of 1915 and are being paid as part of the property taxes.

Mendocino County now has only one such district, which is Gualala Sewer as noted above. If you are being
charged on your tax bill for this assessment, please note the specific legal requirements in Government Code Section 53754 or consult with your real estate agent.

This bill also requires the disclosure of special taxes pursuant to the Mello-Roos Community Facilities Act. There are no Mello-Roos bonds in Mendocino County.

When property values are changed as a result of a change in ownership, new construction or damage, a lowered assessment made by the Assessor will result in a refund for the portion of the fiscal year (or years) for which that change affected.

Once that new value is determined by the Assessor a “Notice of Supplemental Assessment” is mailed to the taxpayer.  Normally, a Supplemental assessment roll will be extended the following month, although not every month of the year.  “Extended” simply means the tax rate is applied to the assessment and a bill created.

A Supplemental assessment roll will produce new bills for the Tax Collector to mail as well as refunds that the Auditor will pay by check.  There is a certain amount of coordination between the Assessor, Auditor, Tax Collector and Information Technology Division that must take place in order to produce the bills, forward the bills to the Tax Collector for mailing, and notify auditor of a potential refund to process.

By law the Tax Collector may request withdrawal of pending supplemental refunds in order to pay or partially pay any delinquent taxes on the same parcel.  In addition, any refunds for the current year are held for use in paying the current year’s taxes if those are due and payable and not yet paid.  That is intended to prevent refunds being mailed and taxes left unpaid.

If you have received your refund check, the refund amount will correspond to the notice of supplemental assessment previously sent from the Assessor’s Office.  The notice will calculate the portion of time you owned the property within the fiscal year.  With regard to the portion of year the new base value will affect, Section 75.41 (c)(7) of the Revenue & Taxation Code outlines the following:

If the “presumed date” specified is on or after August 1, and on or before January 1, the following table of factors shall be used: The “presumed date” is defined as the first day of the month following the date on which the change in ownership or completion of new construction occurred.

If you have any questions regarding the valuation of your property, please contact the Assessor at (707) 234-6800.  For questions regarding the status (paid or unpaid) of other assessments on your property, please contact the Tax Collector at (707) 234-6875. 

Please note, per California law this refund has no effect on any other secured or unsecured tax bill you may have received or will receive in the future.  All other bills must be paid prior to the delinquent date indicated on the individual bill.