The following example is a single family home with a homeowner’s exemption:

Property Value ........................................................................ $375,000
Homeowner’s Exemption ........................................................  ( 7,000)
Net Assessed Value ................................................................ $368,000
Applicable Tax Rate * ............................................................. $1.19800 (per $100 assessed value)
Tax Due = $368,000 x .01198 = ........................................... $4,408.64
                                        ($1.198 divided by 100)
Add special taxes or assessments ........................................ $ 120.00
                           (Example is a fire charge - varies by district)
Net Tax Due ............................................................................ $4,528.64

*Applicable Tax Rate

The applicable tax rate will vary by the location of the property, primarily what school district the property is in. The basic tax rate is 1%. In addition to the 1% any voter approved debt is included in the rate. These would be school and/or municipal bonds.

For example, the basic tax rate in the Ukiah Valley for 2023-24 is $1.198. This rate is broken down as follows:

$1.000                Countywide 1%
    .178                Ukiah Unified Bond
    .020                Mendocino College Bond
$1.198                Total Rate