Modoc County has been highlighted for providing the highest value per property-tax dollar in California, according to a study by SmartAsset. The analysis evaluated counties based on their property tax rates, public school performance, and changes in home prices over five years.
Modoc’s base property-tax rate is reported at 0.68 percent, which is lower than the state’s average of 0.71 percent. The county’s median home value stands at $83,080, with a significant rise of 37.41 percent in home prices from 2020 to 2025. These factors contributed to Modoc’s overall index score of 58.55, placing it ahead of Trinity County and Madera County.
In terms of educational quality, Modoc received a score of 6 on a 10-point scale based on district math and reading proficiency scores. A separate analysis by Ownwell indicates that the median effective tax rate in Modoc County is 1.11 percent, leading to an annual tax bill of approximately $948, which is considerably lower than the national median of $2,400.
The discrepancy between the statutory rate and the effective rate is attributed to California’s Proposition 13, which caps property tax increases and provides exemptions that can reduce assessed values further. Within Modoc County, effective tax rates vary by locality, with higher rates noted in Fort Bidwell and Alturas compared to Willow Ranch.
Overall, residents in Modoc County benefit from lower property tax bills relative to the national average, while experiencing a faster appreciation of home values compared to taxable values. Local governments determine tax rates based on their budgets and assessed property values, allowing Modoc homeowners to support public services with relatively low tax costs.
