The following list of important dates and deadlines is provided to assist property owners in Modoc County.
January 1- Lien Date for the 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 a 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.
April 10 - The last date to pay the second installment of secured property taxes without penalty.
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 the 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- The first day to file assessment appeal applications with the Clerk of the Board of Supervisors.
August 31 - Last date to pay unsecured taxes without penalty.
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.
December 10 - The last date to pay the first installment of secured property taxes without penalty and to file for homeowners and disabled veteran’s exemptions.
ALL DEADLINES (APPEALS, EXEMPTIONS, BILL DUE DATES) THAT FALL ON A WEEKEND OR HOLIDAY SHALL EXTEND TO THE NEXT WORKDAY.