The following list of important dates and deadlines is provided to assist property owners in Modoc County.
January 1- Lien Date for next assessment roll year. This is the date when taxes for the next fiscal year become a lien on the property.
February 15- Deadline to file exemption claims timely and receive full exemption.
April 1- Due date for filing statements for business personal property, aircraft and boats. Business property owners must file a statement each year detailing the cost of all supplies, machinery, equipment, leasehold improvements, fixtures and land owned at each location within Modoc County.
May 7- Last day to file a business personal property statement without incurring a 10% penalty.
May 31- Last day for property owners to amend property statements for errors or omissions.
July 1- Close of assessment roll and the start of the new assessment roll year. The assessment roll is the official list of all taxable property within the County.
July 2- First day to file assessment appeal applications with the Clerk of the Board of Supervisors.
November 30- Last day to file an assessment appeal application for reduced assessment with the Clerk of the Board of Supervisors for annual tax bills.