Tehama County property tax rates by city and school district
Tehama County's Treasurer-Tax Collector posts a two-page 2025-2026 tax rate list that gives one total rate for every tax area code, labeled by city or school district. As of November 2026 the office had not posted a 2026-27 list. Rates are low by California standards because only a handful of school and college bonds sit on top of the 1% levy. The table groups the codes by the rate they share.
| Area on the rate list | Tax area codes | 2025-26 rate | Redfin median sale price, 3 months to Sept 2026 |
|---|---|---|---|
| City of Red Bluff (most codes) | 002-001, 002-002, 002-004, 002-024 and others | 1.0368% | $276,868 (Red Bluff) |
| City of Red Bluff (some codes) | 002-003, 002-005, 002-007, 002-008, 002-011, 002-016 | 1.0284% | Same as above |
| Red Bluff school district, outside the city | 095-001 to 095-014 | 1.0368% | Not reported separately |
| City of Corning | 001-000 to 001-018 | 1.0560% | $259,876 (Corning) |
| Corning school district, outside the city | 056-000 to 056-009 | 1.0560% | Not reported separately |
| Gerber, Antelope, Evergreen, Reeds Creek, Lassen View | 067, 051, 053/063, 096, 104 series | 1.0284% | $239,886 (Gerber, few sales) |
| Capay, Kirkwood, Richfield, Flournoy | 054, 076, 097, 102 series | 1.0294% | Not reported separately |
| City of Tehama and Los Molinos | 003-000, 082 series | 1.0139% | Too few sales |
| Orland school district (Tehama portion) | 078-000, 078-001 | 1.0739% | Not reported separately |
Red Bluff is the county seat and its own hub is on our Red Bluff page. Redfin's three-month median for Lake California, an unincorporated community, was $333,341. Its tax area code is on each parcel's bill.
The bonds behind each Tehama County tax rate
Page two of the Tax Collector's rate list names the debt that makes up every rate above 1%. Adding them shows exactly why two Red Bluff addresses can pay different rates. The 2026-27 special assessment list also names a Lassen View Union Elementary 2024 bond, which is not in the 2025-26 rates.
| Levy | 2025-26 rate |
|---|---|
| Countywide (Prop 13) | 1.0000% |
| Corning Elementary 2002 | 0.0157% |
| Corning Elementary 2024 | 0.0109% |
| Corning High School 2016 | 0.0155% |
| Red Bluff Elementary 2018 | 0.0084% |
| Red Bluff High School 2017 | 0.0145% |
| Shasta Community College 2002 | 0.0014% |
| Shasta Community College 2016 | 0.0125% |
| Orland JUSD 2008 bond | 0.0600% |
Red Bluff's two rates explained
The 1.0368% codes pay the Red Bluff Elementary bond (0.0084%), the Red Bluff High bond (0.0145%) and both Shasta College bonds (0.0139% together). The 1.0284% codes skip the Red Bluff Elementary bond, which suggests those parcels fall in a different elementary district; on the same list, Antelope, Evergreen, Reeds Creek and Lassen View codes also sit at 1.0284%. On a $300,000 assessed value the gap is $25.20 a year.
Corning's rate explained
Corning's 1.0560% is the 1% levy plus both Corning Elementary bonds (0.0266%), the Corning High bond (0.0155%) and the Shasta College bonds (0.0139%). Rural districts that feed Corning High, such as Kirkwood, Capay, Richfield and Flournoy, pay 1.0294%: the high school and college bonds without an elementary bond.
Los Molinos, Tehama and the Orland edge
Los Molinos and the City of Tehama show 1.0139%, which matches the 1% levy plus the two Shasta College bonds and nothing else. The two Orland codes on the west side pay 1.0739% because the Orland Joint Unified School District 2008 bond adds 0.0600%.
A worked Tehama County tax bill under Prop 13
Zillow's typical home value for Tehama County was $315,084 in September 2026, up 3.1% in a year and below its July 2022 peak of $329,827. Here is a first full-year bill for a buyer who pays that price and lives in the home.
- Assessed value at purchase: $315,084.
- Homeowners' exemption: $315,084 minus $7,000 = $308,084.
- 1% countywide levy: $3,080.84.
- Red Bluff 1.0368% code: $308,084 x 1.0368% = $3,194.21.
- Corning 1.0560% code: $308,084 x 1.0560% = $3,253.37.
- Los Molinos 1.0139% code: $308,084 x 1.0139% = $3,123.66.
The spread between the cheapest and dearest common codes on this home is about $130 a year. Direct charges, covered below, often matter more than that in Tehama County. The BOE's 2024-25 average rate for the county is 1.055%, which gives $3,250.29 on the same value. That average divides all general levies by all assessed value countywide, so it does not equal any single code.
Tehama County value increases after purchase
The assessor raises the base year value by an inflation index, capped at 2% a year, as its terms page explains. On $315,084 the maximum is $321,386 in year two and about $347,878 after five years. If the market drops below that factored value on January 1, the lower market value is enrolled instead.
Tehama County property tax exemptions
The Tehama County Assessor, Burley Phillips, works from 444 Oak Street, Room B, in Red Bluff (mailing address P.O. Box 428). The office's forms list includes the homeowners' exemption claim in English and Spanish, Prop 19 claims, and the application for reassessment of property damaged or destroyed. Call (530) 527-5931.
Homeowners' exemption in Tehama County
The assessor's terms page describes it as a small break on owner-occupied homes that lowers taxable value by $7,000 and requires an application. At Red Bluff's 1.0368% that is $72.58 a year. File by February 15 for the full amount; the BOE's Publication 29 gives December 10 as the last day to get 80% of it.
Disabled veterans' exemption in Tehama County
A veteran rated 100% disabled for a service-connected condition, or paid at the 100% rate for unemployability, can exempt a large part of the home's value. There are basic and low-income levels, both indexed every year by the BOE, and an unmarried surviving spouse may qualify. On a Tehama County home the basic amount can remove a large share of the taxable value, so it is worth a call to the assessor for the current figure.
Disaster reassessment in Tehama County
Owners whose homes are damaged by fire, flood or other calamity can ask the assessor to reduce the value until repairs are done, using the application for reassessment of property damaged or destroyed on the assessor's forms list. A like-kind rebuild normally keeps the prior base year value.
Prop 19 transfers in Tehama County
Tehama County's older guidance still describes Prop 60 and Prop 90 and says the inter-county Prop 90 transfer was not offered here. Those rules were replaced for transfers on or after April 1, 2021. Under Prop 19, an owner 55 or older, severely disabled, or displaced by wildfire or natural disaster can now move a base year value into Tehama County from any California county, up to three times for the age-based transfer. The assessor's forms list carries the current Prop 19 claims, dated "on or after April 1, 2021" and "on or after February 16, 2021" for parent-child transfers.
What Prop 19 means for a move to Red Bluff or Corning
If the Tehama replacement home costs less than the old home sold for, the old factored base carries over as is. If it costs more, the difference is added. Because Tehama prices are lower, a seller from a coastal county may keep a base well below the Tehama purchase price. File with the Tehama County Assessor. The full rules are in our Prop 19 guide.
Supplemental tax bills after buying in Tehama County
The assessor's terms page explains that a new base year value after a sale or new construction takes effect the first of the month after the event, and the supplemental assessment is the difference between the new and old values. It can be positive or negative.
Example supplemental bill for a Red Bluff purchase
You close on April 10 at $315,084 and the seller's assessed value was $160,000. The new value applies from May 1, so the increase is $155,084. A full year of tax on that at 1.0368% is $1,607.91. Two months remain in the fiscal year (May and June), so the first supplemental bill is about $267.99. Because the sale fell between January 1 and May 31, a second supplemental bill covers the whole next fiscal year, as the BOE's Publication 29 explains. A Tehama County sale between June 1 and December 31 gets one supplemental bill.
Supplemental bill deadlines in Tehama County
A supplemental bill mailed July 1 to October 31 is due on the regular December 10 and April 10 dates. One mailed November 1 to June 30 becomes delinquent at the end of the month after mailing, with the second installment four months later. An appeal of a supplemental assessment must be filed within 60 days of the bill's mailing date, according to the Tax Collector.
Special assessments, CFDs and PACE liens in Tehama County
The Tax Collector's 2026-2027 special district list names every agency that places a flat charge on the secured roll. These charges are added after the percentage rate and are often larger than the gap between tax codes.
Community facilities districts on Tehama bills
Two Mello-Roos districts appear on the list: RAWD CFD No. 2011-1 for the Rio Alto Water District, administered by Goodwin Consulting, and CHFA CFD 2014-1, administered by Willdan Financial Services. If a home is in either, the special tax shows as a separate line on the bill. Our Mello-Roos guide explains how these taxes are set and when they end.
Water, sewer, lighting and fire charges in Tehama County
The list includes the Berrendos Community Services District, Gerber and Las Flores sewer and water, the Los Molinos Community Services District, Corning Water District assessments, City of Corning lighting and landscape zones, Capay Fire, Mineral County Water District, Proberta Water District, Tehama County Sanitation District No. 1, and both Tehama County Mosquito and Vector Control District charges. Delinquent water and sewer bills can also be placed on the roll.
PACE financing liens on Tehama County homes
The list carries CSCDA PACE Funding, CSCDA Open PACE, CA First and the HERO Program. These are energy or water improvement loans repaid through the tax bill. A PACE balance usually has to be paid off or assumed at sale, so ask for the payoff before you set a price.
Paying Tehama County property tax: dates and plans
The Treasurer-Tax Collector, Parker R. Hunt, mails secured bills no later than November 1, according to the office's main page. Not receiving a bill does not cancel penalties, so print a duplicate online at tax.tehama.gov or call the office if one does not arrive.
| Date | What happens |
|---|---|
| November 1 | First installment of the secured bill is due |
| December 10 | First installment delinquent; 10% penalty if not received or postmarked |
| February 1 | Second installment due; no reminder notice is mailed |
| April 10 | Second installment delinquent; 10% penalty plus a cost charge |
A delinquency date that lands on a weekend or holiday moves to the next business day. Card and EFT payments count as of the transaction date. Use the stub from the bill mailed in the fall for the second installment.
Tehama County installment plans for back taxes
If a property has defaulted, the payment plans page describes a five-year installment plan. It starts with a $75 fee plus 20% of the redemption amount, and current taxes must be paid too. Each year by April 10 you pay the current taxes and the next 20% plus interest at 1.5% a month on the unpaid balance. Missing a payment defaults the plan, and after five years in default the county can record a power to sell. The office is at P.O. Box 769, Red Bluff, CA 96080, (530) 527-4535.
Appealing a Tehama County assessment
In Tehama County the Board of Supervisors sits as the County Board of Equalization to hear value appeals. The Tax Collector's page says regular-roll appeals are filed each year between July 2 and November 30, and the BOE's 2026 filing-period letter confirms November 30, 2026 for Tehama. Values are available from the assessor from July 1.
How to file a Tehama County appeal
The county's assessment appeals page recommends talking to the assessor first, since staff can correct an error without a hearing. To file, get the Application for Changed Assessment from the Clerk of the Board at 633 Washington Street, Room 12, in the County Courthouse, by mail from P.O. Box 250, Red Bluff, CA 96080, or as a download from the county site. The Clerk's office can confirm the current filing period at (530) 527-3287. Appeals of corrected, escape or supplemental assessments are due within 60 days of the bill's mailing date.
Keep paying during a Tehama appeal
Pay both installments on time while the appeal is pending; a granted appeal produces a refund, and an unpaid bill keeps building penalties. For how appeals work statewide, see our California property tax guide; Tehama County home values by ZIP are on the Tehama County data page.