Kern County property tax rates by city and area
Kern County does not have one property tax rate. The Auditor-Controller-County Clerk publishes a rate for every tax rate area, or TRA, in the annual Tax Rates and Assessed Valuations book. The 2025-26 edition runs to 629 pages. Every TRA starts with the same 1% general levy for local government. What changes from one TRA to the next is the list of voter-approved bonds and water district debt stacked on top.
The table shows one TRA for each of Kern's main cities, taken from the 2025-26 book. Most cities have many TRAs, so treat these as examples rather than a citywide rate.
| City or area | Example TRA | 2025-26 total rate | Tax per $100,000 of net value |
|---|---|---|---|
| Bakersfield (Bakersfield City School District) | 001-001 | 1.163785% | $1,164 |
| Bakersfield (Rosedale Union area) | 001-002 | 1.126856% | $1,127 |
| Bakersfield (Greenfield Union area) | 001-005 | 1.196692% | $1,197 |
| Delano | 002-001 | 1.136411% | $1,136 |
| Arvin | 009-001 | 1.147888% | $1,148 |
| Ridgecrest | 010-002 | 1.156682% | $1,157 |
| Tehachapi | 005-034 | 1.146271% | $1,146 |
| Wasco | 007-001 | 1.165475% | $1,165 |
| McFarland | 008-003 | 1.177143% | $1,177 |
| Taft | 004-002 | 1.183850% | $1,184 |
| California City (Mojave Unified) | 011-006 | 1.208364% | $1,208 |
| Southern Kern Unified area | 119-001 | 1.272086% | $1,272 |
| Maricopa | 003-000 | 1.052132% | $1,052 |
The spread is wide for a county where every bill starts at 1%. A home in the Rosedale part of Bakersfield and a home with the same assessed value in the Greenfield part of the city can differ by about $70 for every $100,000 of value, simply because of the elementary district bonds each area voted for.
What sits on top of the 1% in a Kern tax rate area
The Bakersfield TRA 001-001 shows how a Kern rate is built. The 2025-26 book lists these layers above the 1% general levy:
- Kern County Water Agency debt for Zones 7, 17 and 19: 0.037208%, 0.007835% and 0.007181%.
- Bakersfield City School District bonds from its 2006 and 2016 elections: six series totaling 0.036929%.
- Kern High School District bonds from its 2004, 2016 and 2022 issues and refundings: eight series totaling 0.043065%.
- Kern Community College District bonds for its two school facilities improvement districts: five series totaling 0.031567%.
Add those to the 1% and you get the 1.163785% total for TRA 001-001.
Kern County Water Agency zones in Bakersfield rates
The water agency debt is the line many buyers do not expect. In the Bakersfield TRAs shown in the book, the three Kern County Water Agency zone rates add 0.052224%, or about $52 on every $100,000 of net value. Outside the valley floor the water line changes. Ridgecrest TRA 010-002 carries no Kern County Water Agency debt at all; its extra layers are Sierra Sands Unified bonds and the college bonds. Tehachapi TRA 005-034 pays only the Zone 17 rate. In the Southern Kern Unified area, TRA 119-001 pays Antelope Valley-East Kern Water Agency debt of 0.070490% instead, plus Antelope Valley College and Southern Kern Unified bonds, which is why it tops the table.
Why Kern's countywide average is the highest in California
The BOE's 1.248% figure is an average over all taxable property, not just homes. In the 2025-26 book, state-assessed utility and pipeline property in Kern (TRA 000-001 and similar unitary areas) carries a debt service rate of 0.759252% on top of the 1% levy, for a total of 1.759252%. That property is taxed at one countywide rate rather than by local TRA. A typical homeowner's TRA rate is far lower, so do not budget at 1.248% if your TRA shows less.
Finding your own Kern TRA
The TRA is printed on the secured bill. You can also look up a bill by its Assessor Tax Number (ATN) on the Kern County Treasurer-Tax Collector site, then find that TRA in the rate book to see each bond line. If you are buying, ask the escrow officer for the seller's current bill and read the fixed charges as well as the rate.
A worked Kern County property tax bill under Prop 13
This example uses Zillow's typical Kern County home value for September 2026, $360,205, as the purchase price of an owner-occupied home in Bakersfield TRA 001-001.
| Line | Math | Amount |
|---|---|---|
| Assessed value (purchase price) | New base year value | $360,205 |
| Less homeowners' exemption | $360,205 - $7,000 | $353,205 |
| General levy (1%) | $353,205 x 1.000000% | $3,532.05 |
| Voter-approved debt (water, school, college) | $353,205 x 0.163785% | $578.50 |
| Ad valorem tax | $353,205 x 1.163785% | $4,110.55 |
That is two installments of about $2,055. Fixed charges such as sewer, refuse or a county service area are added below the rate-based tax, so the final bill will be higher. The homeowners' exemption is worth about $81 a year at this rate.
The same home in other Kern TRAs
Move the same $353,205 net value to the Rosedale TRA 001-002 at 1.126856% and the ad valorem tax is about $3,980. In Southern Kern Unified TRA 119-001 at 1.272086% it is about $4,493. That gap of about $513 comes only from the bonds each area carries.
How the Kern bill grows in year two
If the assessor applies the full 2% inflation factor, the assessed value rises to $367,409. Less the exemption, that is $360,409, and at the same 1.163785% the tax is about $4,194. Bond rates are reset every year, so the real figure will move a little in either direction.
Kern County property tax exemptions
Homeowners' exemption in Kern County
The Kern rate book lists the homeowners' exemption filing deadline as 5 p.m. on February 15. File the claim with the Assessor-Recorder at 1115 Truxtun Avenue in Bakersfield, (661) 868-3485. The Treasurer-Tax Collector's new homebuyer flyer says buyers receive a Homeowner's Exemption Notice from the Assessor-Recorder after purchase, and the home must be owner-occupied. The Treasurer-Tax Collector says you may also be eligible for the exemption on a supplemental tax bill.
Disabled veterans' exemption in Kern County
Veterans' exemption claims in Kern are also due between January 1 and February 15, according to the rate book. The disabled veterans' exemption is far larger than the homeowners' exemption; the California property tax guide explains the two levels. Ask the Assessor-Recorder for the current dollar amounts and income limit before you file.
Property tax postponement for older and disabled owners
The Treasurer-Tax Collector links to the State Controller's Property Tax Postponement program, which lets eligible seniors, blind or disabled owners defer current-year taxes on their home. It is a deferral secured by a lien, not a reduction.
Prop 19 transfers and Kern base year values
Kern buyers aged 55 or older, severely disabled owners and wildfire or disaster victims can move a lower taxable value to a replacement home anywhere in California under Prop 19. Children who inherit a Kern family home keep the parent's value only if they move in, within a value cap. The Prop 19 guide has the forms and deadlines. Kern's Treasurer-Tax Collector still describes the older rule for over-55 transfers within the same county on its supplemental tax page, so read the statewide guide rather than that summary, and file the claim with the Kern Assessor-Recorder.
Supplemental tax bills after you buy in Kern County
Kern's Treasurer-Tax Collector puts it plainly in its new homebuyer flyer: supplemental taxes are usually not included in escrow, and the bill is mailed to you, not your mortgage company.
Example supplemental bill for a Bakersfield purchase
Redfin's median sale price in Bakersfield was $419,800 for the three months to September 2026. Say you pay that for a home the seller held at a taxable value of $220,000, and the purchase closes on October 1. The supplemental assessment is the $199,800 difference. With about nine months of the July-to-June fiscal year left, the supplemental tax at TRA 001-001's 1.163785% is roughly $199,800 x 1.163785% x 0.75 = $1,744. Kern uses its own proration factors, so treat this as an estimate.
When Kern supplemental bills are due
The rate book explains the timing. A supplemental bill mailed from July through October follows the regular December 10 and April 10 dates. One mailed from November through June has a first installment that goes delinquent on the last day of the month after the bill is issued, and a second installment due on the last day of the fourth month after that. If you buy between January 1 and May 31, expect two supplemental bills, one for the current fiscal year and one for the next.
Special assessments and Mello-Roos on Kern bills
Below the rate-based tax, a Kern bill can list per-parcel charges. The rate book lists how each type is levied: county service areas, sanitation districts, public utility districts, pest control districts, citrus pest control and city assessments are service charges by parcel, while school bonds, health care district bonds and recreation and park districts are set as a tax rate by the county. The Treasurer-Tax Collector's "Why are my taxes so high?" leaflet names water, sewer and garbage as typical special assessments.
Checking for a Mello-Roos district in newer Bakersfield tracts
Newer subdivisions can sit inside a community facilities district that levies a Mello-Roos special tax. It is not part of the TRA rate, so you will only see it on the parcel's bill or in the seller's disclosure. Ask for the current bill and the district's maximum special tax before you write an offer. The Mello-Roos guide explains how to look one up.
Where Kern's general levy goes
The Auditor-Controller's chart of the general tax levy shows schools receive 59%, the county general fund 18%, county fire 11%, special districts 6% and cities 6%.
Paying Kern County property tax: deadlines and options
The Treasurer-Tax Collector mails secured bills in October. The first installment is due November 1 and becomes delinquent at 5 p.m. on December 10. The second is due February 1 and becomes delinquent at 5 p.m. on April 10. A late installment carries a 10% penalty, and a late second installment also carries a $10 cost. If a date falls on a weekend or holiday, it moves to the next business day.
Kern County payment methods
- Online: Visa, Mastercard, American Express and Discover are accepted 24 hours a day on the Treasurer-Tax Collector's site, with a convenience fee on all card payments.
- Mail: send the payment stub to KCTTC, Attn: Payment Center, P.O. Box 541004, Los Angeles, CA 90054-1004. The USPS postmark sets the payment date.
- In person: 1115 Truxtun Avenue, 2nd Floor, Bakersfield.
- Questions: call (661) 868-3490 or email ttc@kerncounty.com.
Kern tax default and the tax sale
Unpaid secured taxes default on June 30 and gain 1.5% a month plus a $15 redemption fee from July 1. After five years in default, the property can be sold. The Treasurer-Tax Collector lists its next tax sale for November 16 to 18, 2026. For scale, the 2026-27 secured roll has 412,360 bills totaling about $1.72 billion, according to the office's weekly collection statistics.
Appealing a Kern County assessment
Kern does not mail value notices to every owner by August 1, so its regular appeal window runs longer than in some counties. The State Board of Equalization lists Kern's 2026 filing deadline as November 30, and the Auditor-Controller's important dates page shows the Clerk of the Board accepting applications from July 2 through November 30. The same date is the last day to ask for a Proposition 8 decline-in-value review of the current bill.
Talk to the Kern Assessor-Recorder first
The rate book advises owners to discuss a disagreement with the Assessor before filing a formal appeal, because it can settle the issue faster. Bring recent sales of similar homes near January 1. If the market value on the lien date was below your factored base year value, a decline-in-value review can lower the assessment for that year.
Filing with the Kern Assessment Appeals Board
Formal applications go to the Clerk of the Board at 1115 Truxtun Avenue, 5th Floor, Bakersfield, (661) 868-3585. For a supplemental or escape assessment, file within 60 days of the notice. The Assessment Appeals Board begins meeting on the third Monday in July and sits until the year's cases are heard. Ask the clerk whether a filing fee applies before you send the application. Keep paying the bill while the appeal is pending; a reduction is refunded.