Modoc County Property Tax Guide for Homeowners and Sellers

Last updated November 13, 2026. Reviewed by the Cash Home Buyers CA team. Figures come from the Modoc County Tax Collector’s Tax Information page. Always confirm amounts on your own bill.

Modoc County mails secured property tax bills in October. The first installment is due November 1 and carries a 10 percent penalty after December 10; the second is due February 1 and carries a 10 percent penalty plus a $10 cost after April 10. When a date falls on a weekend or holiday it moves to the next business day, and mail postmarked on or before the delinquent date is accepted.

Modoc County property tax at a glance

Bills mailed	October
First installment	Due November 1; 10% penalty after December 10
Second installment	Due February 1; 10% penalty plus $10 cost after April 10
Weekend or holiday	Next business day
Mail	Accepted if postmarked on or before the delinquent date
Pay both at once	Allowed, by December 10
Unsecured bills	10% after August 31, then 1.5% monthly interest after October 31
Office	County Courthouse, 204 South Court Street, Alturas

When are Modoc County property taxes due?

The county says bills go out in October. The first installment is due November 1, becoming delinquent with a 10 percent penalty after December 10. The second is due February 1, with a 10 percent penalty plus a $10 cost after April 10. You can pay both installments together as long as you do it by December 10.

Modoc County is direct about missing a bill: it states that failing to receive a tax bill does not excuse penalties. If you own a house in Modoc County but live elsewhere, keep your mailing address current with the Assessor so bills reach you.

Penalty waivers and postponement

A Penalty Waiver Application can be submitted with a late payment if you believe the penalty should be waived. The county also notes the State Controller’s property tax postponement program for eligible seniors, blind or disabled homeowners. Postponement defers the tax and does not erase it.

What happens if I don’t pay property taxes in Modoc County?

Each missed installment adds its penalty. For unsecured bills on business property, the county charges 10 percent after August 31 and then 1.5 percent a month after October 31. The Tax Information page I reviewed did not describe the secured default and auction timeline, so ask the Tax Collector what applies to your parcel.

If you are also behind on the mortgage, see how to sell a house in foreclosure.

Supplemental bills in Modoc County

A change of ownership or new construction produces a supplemental bill. The county prints the due and delinquent dates on each supplemental bill, so use the dates on that bill rather than the annual calendar. If you inherit a Modoc County house, read how to sell an inherited property.

How to sell a house in Modoc County when you owe property taxes

You can sell with taxes owing. They are a lien on the property, so escrow pays the amount due from your proceeds and the buyer gets the property with taxes current.

1. Get the payoff. Ask the Tax Collector at the courthouse in Alturas for the total due at your expected closing date.
2. Give it to escrow. Delinquent taxes are paid first from proceeds.
3. Estimate transfer tax. California law sets the county documentary transfer tax at $0.55 per $500 of the sale price. Use the calculator below and confirm with escrow.
4. Time the close. Closing before December 10 or April 10 avoids the penalty on that installment.

Rural properties can be slow to sell on the open market. See our Modoc County cash home buyer page for how a no-loan sale works.

Estimate your transfer tax when you sell

Behind on Modoc County property taxes? Call (424) 435-2326 or request a cash offer. No cost, no obligation.

Modoc County property tax FAQ

What is the second-installment penalty in Modoc County?

10 percent plus a $10 cost after April 10.

Do I owe penalties if I never got my bill?

Yes. The county states that not receiving a bill does not excuse penalties, though you can submit a Penalty Waiver Application with your payment.

Can I pay both installments at once?

Yes, by December 10.

Does a postmark count in Modoc County?

Mail postmarked on or before the delinquent date is accepted.

Can I sell a Modoc County house with delinquent taxes?

Yes. Get a payoff figure and escrow pays the taxes from your sale proceeds at closing.

Sources

• County of Modoc: Tax Information
• Sacramento County Clerk-Recorder: Documentary Transfer Tax (state rate under Revenue and Taxation Code 11911)

This guide is general information, not tax or legal advice. Confirm amounts with the Modoc County Tax Collector.