|
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).
If you would like to pay secured, supplemental or unsecured taxes by credit card,
please call 1-800-272-9829, use juris code 1504
or visit www.officialpayments.com.
You will need to have your Assessor's Parcel Number (APN) available.
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.
For information on Property Tax Assistance for Senior Citizens or Blind or Disabled Persons => Assistance
For information on Property Tax Postponement for Senior Citizens or Blind or Disabled Persons => Postponement
* For a copy of Library Assessment Appeal Form - click here
* For a copy of Solid Waste Re-evaluation and Refund Application - click here
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. 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 into our office on the last day of the month following the end of the quarter (January 31, April 30, July 31 and October 31). |
