Property Taxes, HOAs & Special Assessments

September 15, 2026

Three small white model houses standing on printed bar and pie charts

The purchase price is only part of what a home costs to own. Property taxes, the supplemental bill that arrives after you move in, association dues and the special charges on the tax bill all belong in your budget. This article explains how each works in Siskiyou County as of 2026, so there are no surprises in your first year.

This is general information, not tax or legal advice. For your specific property, the county assessor and tax collector are the authorities, and a tax professional can help with your situation.

California property tax in four numbers

1%General tax rate, plus voter-approved bonds
2%Most your assessed value can rise in a year
$7,000Homeowners' exemption off your taxable value
10%Penalty on a late installment

Actual rates vary by tax rate area and are usually a little above 1 percent.

How California property tax works

California property taxes follow Proposition 13. According to the Board of Equalization:

The general tax rate is 1 percent of assessed value, plus whatever is needed to repay local voter-approved bonds, such as school bonds. That is why actual rates vary from one tax rate area to another and are usually a little above 1 percent.
When you buy, the property is generally reassessed at the purchase price. That becomes your base year value.
After that, your assessed value can rise by no more than 2 percent a year, or the rate of inflation if it's lower, until the property sells again or you add new construction.

The practical result: two identical homes on the same street can have very different tax bills, depending on when each was last sold. When you look at a listing, the seller's current tax bill is not a reliable guide to yours. Estimate your taxes from your purchase price instead, using the total rate for the property's tax rate area. The tax bill shows the tax rate area, and the county Auditor-Controller's office can tell you its current rate.

If market values fall below your assessed value, California law (Proposition 8) allows a temporary reduction. You can ask the county assessor to review your value.

Two kinds of property follow different rules:

Williamson Act land. Agricultural land enrolled in the Williamson Act is assessed on its agricultural or open-space use rather than its market value, in exchange for the owner keeping it in that use. See buying land in Siskiyou County.
Manufactured homes. A home first sold new on or after July 1, 1980 pays local property tax like a house. One first sold new before then generally pays an annual license fee to the state instead. See manufactured homes in Siskiyou County.

The supplemental tax bill

This is the bill that surprises new owners most. When a property changes hands, the county assessor figures the difference between the old assessed value and the new one and sends a supplemental tax bill for the rest of the tax year. Sometimes there are two.

A few things to know:

Supplemental bills go directly to the owner, not to your lender. Even if your lender pays your regular taxes through an impound account, you are responsible for making sure a supplemental bill gets paid.
They are not paid at closing by escrow.
In Siskiyou County, supplemental bills are due when mailed and have their own delinquency dates. They can arrive months after you close, so watch the mail.

If you receive one and aren't sure whether your lender will pay it, call your lender right away. Counties generally cannot waive a late penalty just because of a mix-up with your lender.

The regular tax calendar in Siskiyou County

The annual secured tax bill is paid in two installments, per the Siskiyou County Treasurer-Tax Collector:

First installment: due November 1, delinquent after 5:00 p.m. on December 10, when a 10 percent penalty is added.
Second installment: due February 1, delinquent after 5:00 p.m. on April 10, when a 10 percent penalty and a $20 cost are added.

At closing, escrow prorates the current year's taxes between buyer and seller so each pays for their share of the year.

Exemptions worth claiming

Homeowners' exemption. If the home is your principal residence, the California Constitution provides a $7,000 reduction in taxable value. File once with the Siskiyou County Assessor. File by February 15 for the full exemption for that year; a later claim filed by December 10 gets 80 percent. Assessors often mail the claim form to new owners after a sale, but don't wait if you don't see one.
Disabled veterans' exemption. Qualifying veterans or their surviving spouses may be eligible for a larger exemption. Ask the assessor's office.
Prop 19 transfers. Homeowners who are 55 or older, severely disabled, or whose home was destroyed by wildfire or another disaster may be able to bring their current taxable value with them to a replacement home anywhere in California. Our article on holding title, trusts and inherited homes explains Prop 19, including the rules for parents passing a home to their children.

Special assessments and direct charges

Look past the base tax on a Siskiyou County bill and you'll often see a list of other charges. These can include fees or assessments for services such as fire protection, water, sewer, lighting or other local districts. They vary by location, and they come with the property. A few examples of what to look for:

Community services districts. Some communities get services such as water, sewer, fire or police through a CSD. In Lake Shastina, for example, the Lake Shastina Community Services District provides domestic water, wastewater, fire and police services, and bills separately from the property owners' association.
Fire district charges in areas served by a local fire district.
Bonded assessments or special taxes, such as a Mello-Roos community facilities district or a 1915 Act improvement bond. They are most common in newer subdivisions elsewhere in California. If a property is in one, it appears as its own line on the tax bill and the seller must give you a notice about it (see below).
PACE liens. Some owners financed solar panels or energy upgrades through a PACE program, which is repaid on the property tax bill. It can affect a sale or refinance, so it should be dealt with early.

California Civil Code section 1102.6b requires a seller whose property is subject to a Mello-Roos special tax, a 1915 Act assessment or a contractual assessment (PACE) to make a good-faith effort to give the buyer a notice about it. Beyond that, ask for a copy of the seller's most recent tax bill and read every line. The preliminary report will also show assessments; see our guide to title insurance and preliminary reports.

HOAs and the Davis-Stirling Act

Some local communities have a homeowners or property owners association with recorded CC&Rs, dues and rules. In California, most are governed by the Davis-Stirling Common Interest Development Act (Civil Code section 4000 and following). One local example is the Lake Shastina Property Owners Association, which governs through CC&Rs, bylaws and architectural rules.

Before you buy in an association, the seller must provide a package of documents under Civil Code section 4525. It includes:

The governing documents: CC&Rs, bylaws, articles and rules.
The current budget and reserve study summary, which show whether the association is saving enough for future repairs.
The assessment and fee schedule, including any special assessments already approved.
Any unresolved notice of violation on the property, and any rental restrictions.
On request, minutes of board meetings from the past 12 months.

Once asked in writing, the association has 10 days to deliver the documents, and the fee it charges is limited to its reasonable cost to prepare them.

What to look for when you read them:

Dues and what they cover. Roads, common areas, amenities, water or mainly administration?
Reserves. An underfunded reserve can mean a special assessment later.
Architectural rules. If you plan to add a shop, fence, deck or solar, check what needs approval.
Rental and use restrictions. These matter if you plan to rent the home part of the year. Our article on buying a cabin or second home covers short-term rental rules.
Animals, RVs, burning and firewood storage, which matter more in the mountains than people expect.

Road associations and private roads

Many rural parcels here are reached by private roads rather than county-maintained ones. Some have a recorded road maintenance agreement or an informal road association that shares the cost of grading and snow plowing; others have nothing in writing. These aren't HOAs, but they are a real ownership cost. Ask who maintains the road, how costs are split and whether anything is recorded. The preliminary report may show a recorded agreement.

Put it all in your budget

Before you write an offer, it helps to know your likely annual taxes, any direct charges, association dues and road costs. We're glad to help you pull those numbers together for any home you're considering. Contact us, search current listings or explore our communities.