Tax Information

The Tax Collector of Modoc County is responsible for collecting all secured, supplemental, and unsecured property taxes, as well as the county transient occupancy tax (TOT).

Secured Property Tax (real estate, homes, commercial property, etc.)

- Bills are mailed in October of every year

- 1st installment of taxes are due November 1st and a late penalty of 10% attaches if payment is made after December 10th of each year

- 2nd installment is due February 1st and a 10% late penalty and $10.00 cost fee attaches if payment is made after April 10th of each year

If December 10 or April 10 lands on a weekend day, the delinquent date is the next business day after. We accept mail that is postmarked on or before the delinquent date.

Please contact our office to obtain a copy of your tax bill if you do not receive one. Failure to receive a tax bill does not provide a basis for excusing penalties. Both installments of taxes may be paid by December 10th. If you elect to pay your installments separately, you must retain your original bill and submit payment with the 2nd installment stub. Our office will not send a reminder notice for the 2nd installment.

If you would like to request a penalty be waived, please read our policy for accepting penalty waivers and fill out the penalty waiver form and send it to our office with your tax payment.

Late Penalty Justification

Penalty Waiver Application

For information on Property Tax Postponement for Senior Citizens or Blind or Disabled Persons =>

~ ~ Assessment Information ~ ~

The Last Frontier Healthcare District was formed and the $195 assessment per property owner in the district was approved by a 2/3 majority vote at an August 2010 special election in Modoc County. For more information on the district, or to inquire about appealing the assessment, please contact the district, or go to their website:
Last Frontier Healthcare District or call their phone number (530) 708-8801

Appeal Forms:

Unsecured Property Tax (business equipment, boats, possessory interests, etc.)

- Bills mailed in July of every year

- One installment is due when billed and a late penalty of 10% attaches if payment is made after August 31st. An additional penalty of 1.5% interest per month and fees attach after October 31st if the taxes remain unpaid.

Supplemental Property Tax (reappraisal due to new construction or change of ownership) - Bills mailed throughout the year

- Due date and delinquent dates are printed clearly on each bill

Transient Occupancy Tax

(TOT) When a lodging establishment opens for business in the unincorporated (outside Alturas City limits) area of Modoc County, they are required to register with the Tax Collector and collect TOT. The current TOT rate is 4% on the price of lodging. The Tax Collector's office sends remittance forms quarterly, and they are due to our office on the last day of the month following the end of the quarter (January 31, April 30, July 31 and October 31).