Merced County Property Tax
1.074% average rate in fiscal year 2024-25 · The 40th-highest of California's 58 counties
The average property tax rate in Merced County is 1.074% of assessed value (fiscal year 2024-25): the 1% Prop 13 levy every California property pays, plus 0.074% in voter-approved debt. On a home assessed at $750,000 with the homeowners' exemption, that is about $7,980 a year. The rate is below the 1.152% average across all 58 counties.
Merced County Property Tax Calculator
Estimated yearly property tax
Property tax on typical home values in Merced County
| Assessed value | Primary residence (with exemption) | Rental or second home | Each installment (residence) |
|---|---|---|---|
| $500,000 | $5,295 | $5,370 | $2,647 |
| $750,000 | $7,980 | $8,055 | $3,990 |
| $1,000,000 | $10,665 | $10,740 | $5,332 |
At 1.074%, the $7,000 homeowners' exemption saves $75 a year. Prop 13 lets a home's assessed value rise by no more than 2% a year until it sells or is newly built on, so owners who bought years ago usually pay on far less than market value.
How Merced County's rate compares
Merced County's 1.074% average is the 40th-highest of California's 58 counties (tied with 1 other) and below the 1.152% average for the state as a whole. Every county starts at the same 1% levy; the difference is voter-approved bonds for schools, water and other local projects, which add 0.074% here.
| Fiscal year | Average rate in Merced County |
|---|---|
| 2024-25 | 1.074% |
| 2023-24 | 1.080% |
| 2022-23 | 1.083% |
| 2021-22 | 1.098% |
| 2020-21 | 1.092% |
| 2019-20 | 1.102% |
| 2018-19 | 1.088% |
| 2017-18 | 1.094% |
| 2016-17 | 1.105% |
| 2015-16 | 1.100% |
| 2014-15 | 1.092% |
Over the 11 years shown, the average ranged from 1.074% to 1.105%, down from 1.092% in 2014-15. The rate moves as old bonds are paid off and new ones are approved.
Merced County vs. neighboring counties
Merced County borders 6 counties. 5 of them have a higher average rate and 1 a lower one. On a $750,000 home with the homeowners' exemption, the yearly difference looks like this:
| County | Average rate (2024-25) | Tax on $750,000 | vs. Merced County |
|---|---|---|---|
| Merced County | 1.074% | $7,980 | — |
| Fresno County | 1.213% | $9,013 | +$1,033 |
| San Benito County | 1.204% | $8,946 | +$966 |
| Santa Clara County | 1.193% | $8,864 | +$884 |
| Madera County | 1.122% | $8,336 | +$356 |
| Stanislaus County | 1.117% | $8,299 | +$319 |
| Mariposa County | 1.031% | $7,660 | −$320 |
These are county averages. Two parcels a mile apart can differ by more than this if they sit in different school or water bond districts, so check the tax rate area on a listing's last bill.
Where Merced County's property tax goes
In 2024-25, property owners in Merced County were levied $387 million. For every $100:
| Recipient | Of every $100 | Total levied |
|---|---|---|
| Schools and community colleges | $62.77 | $243 million |
| County government | $21.85 | $84.5 million |
| Special districts (water, fire, parks, transit and others) | $9.77 | $37.8 million |
| Cities | $5.61 | $21.7 million |
Merced County property tax payment dates
| 2026-27 bill | Due | Late after 5 p.m. on | Penalty if late |
|---|---|---|---|
| First installment | Nov 1, 2026 | Dec 10, 2026 | 10% |
| Second installment | Feb 1, 2027 | Apr 12, 2027 | 10% plus a cost charge |
State law sets these dates for every county. A purchase or new construction also brings a supplemental bill from the Merced County Tax Collector, which the calculator above estimates. How the bill is calculated →
Merced County Assessor and Tax Collector
| Office | What it handles | Phone |
|---|---|---|
| Merced County Assessor | Assessed values, the homeowners' and other exemptions, Prop 19 base-year transfers, decline-in-value (Prop 8) reviews | 209-385-7631 |
| Merced County Tax Collector | Tax bills, payments, supplemental bills, penalties and payment plans | 209-385-7307 |
On the 2025-26 roll, Merced County property was assessed at $37.9 billion after exemptions, up 4.5% from 2024-25.
Appealing your assessed value in Merced County
In 2026, Merced County's regular appeal filing period runs from July 2, 2026 to November 30, 2026. That is the extended November 30 deadline, which applies because the Merced County Assessor does not mail a value notice to every property owner by August 1. The window is open now.
Before filing, you can ask the Merced County Assessor for a free decline-in-value (Prop 8) review if the property was worth less than its assessed value on January 1. A formal appeal goes to the county's assessment appeals board on form BOE-305-AH, and the bill must still be paid while it is pending. The BOE's residential appeals guide walks through the hearing.
Exemptions you can claim in Merced County
The homeowners' exemption takes $7,000 off a primary residence's assessed value, worth $75 a year at Merced County's average rate; 29,037 homes here claim it (check if you qualify). The county also counts 573 disabled veterans' exemptions. Charities, hospitals and religious groups can claim the welfare exemption.
Low-value exemption: Merced County is one of the counties that skip property worth so little that the tax would cost more to collect than it raises (R&TC 155.20); $459,000 of value was exempt this way on the 2025-26 roll. The board of supervisors sets the threshold, up to $10,000 of value.
Not sure which applies? The Property Tax Exemption Finder sorts it out in three questions.
Other local costs in Merced County
Transfer tax when you sell: the county documentary transfer tax is $0.55 per $500 of value ($1.10 per $1,000), or $825 on a $750,000 sale. Some charter cities add their own transfer tax on top; ask the city. Calculate it.
Sales tax by city: Merced.
Frequently Asked Questions
What is the property tax rate in Merced County?
The average total property tax rate in Merced County was 1.074% of assessed value in fiscal year 2024-25, according to the State Board of Equalization: the 1% Prop 13 general levy plus 0.074% in voter-approved debt. Your parcel's exact rate depends on its tax rate area and is printed on the bill.
How much is property tax on a $750,000 home in Merced County?
About $7,980 a year at the county's average rate if the home is assessed at $750,000 and you claim the $7,000 homeowners' exemption ($8,055 without it). Parcel taxes, Mello-Roos and other direct charges on the bill are extra.
How do I look up my assessed value or pay my bill in Merced County?
The Merced County Assessor sets assessed values and handles exemptions (209-385-7631). The Tax Collector sends the bills and takes payments (209-385-7307). Both offices are linked on this page.
What is the deadline to appeal my assessed value in Merced County?
In 2026, Merced County's regular appeal filing period runs from July 2, 2026 to November 30, 2026. That is the extended November 30 deadline, which applies because the Merced County Assessor does not mail a value notice to every property owner by August 1. The window is open now. An appeal of a supplemental or escape assessment has its own deadline, generally 60 days from the notice.
Does Merced County exempt low-value property?
Yes. The Board of Equalization's figures show Merced County exempts some low-value property under Revenue and Taxation Code 155.20, which lets a county skip property whose tax would cost more to collect than it brings in ($459,000 of value was exempt on the 2025-26 roll). The limit is set by the board of supervisors, up to $10,000 of value; ask the assessor for the current threshold.
Sources
- BOE Property Tax Allocations (Tables 14 and 15): average rate and where the levy goes
- BOE Net Assessed Values by County (Table 10), Gross Assessed Values and Homeowners' Exemptions (Table 9) and Property Tax Exemptions (Table 8)
- BOE County Contacts: assessor and tax collector offices
- BOE Letter to Assessors 2026/023 (June 2, 2026): each county's assessment appeal filing deadline; Revenue and Taxation Code 1603 and 1605
- U.S. Census Bureau county adjacency file: neighboring counties
- California Revenue and Taxation Code sections 2192, 2605, 2606, 2607, 2617, 2618, 2619 and 2621 (lien date, payment deadlines and the delinquency cost charge), 75.41 (supplemental bills) and 155.20 (low-value exemption), on leginfo.legislature.ca.gov
Educational estimate only. The rate shown is the county's average across all tax rate areas for fiscal year 2024-25; a specific parcel's rate can be higher or lower, and direct charges vary by property. Your tax bill from the Merced County Tax Collector is the final word.