Published · Merced County secured property tax calendar for the 2026-27 fiscal year; assessment appeal window and exemption amounts per the County of Merced and the California Board of Equalization
Merced County property tax deadlines for November 2026 are straightforward: the 2026-27 first installment is due November 1, the assessment appeal window for this year's values closes November 30, and the November 3 ballot carries property-tax-backed school bonds that could change future bills. If you own a home in Merced, Atwater, McSwain, Livingston, Turlock, Winton, Chowchilla, Catheys Valley, or Mariposa, this month's update walks through what is due, how to check your assessed value, what is on the ballot, and which exemptions apply to you.
Merced County property tax deadlines: the November 1 first installment
Secured property taxes in Merced County are billed in two equal installments each fiscal year. The 2026-27 first installment is due November 1, 2026 and becomes delinquent after 5 p.m. on December 10, 2026, at which point a 10 percent late penalty is added. The second installment is due February 1, 2027 and becomes delinquent after 5 p.m. on April 10, 2027, when a 10 percent penalty plus a $10 cost is added. When a delinquency date falls on a weekend or holiday, the penalty does not kick in until 5 p.m. on the next business day, a detail that matters for December 10, 2026 and April 10, 2027, so confirm the calendar with the county before paying late on purpose.
The county mailed 2026-27 secured tax bills on or about October 11, 2026, so your bill should already be in hand. Two rules are worth repeating: not receiving a bill does not relieve you of the obligation to pay on time, and escrow account holders should still verify that the installment amount was paid by their servicer. The Merced County Tax Collector's current secured property tax notice carries the official dates for this exact installment, and the county accepts payment online, by mail, and in person at the Tax Collector's office. If you are planning to sell, property taxes are prorated and settled through escrow at closing, which my guide to the true cost of selling a home in Merced County covers line by line.
Assessment notices: check your 2026-27 property value
The Merced County Assessor began releasing 2026-2027 property value notices on July 1, 2026, so this year's assessed values are already on the public record. Under Proposition 13, most homes carry a base value from their purchase year, adjusted upward by no more than 2 percent each year, which is why long-time owners usually see small, predictable changes. New construction, changes in ownership, or a market decline (a Proposition 8 temporary reduction) can produce a different value, and those properties receive a separate notice explaining what changed.
The quickest way to check your number is the Merced County Assessor's assessment inquiry page, where 2026-27 values have been posted since July 1. Compare the assessed value to what you believe the property is worth, and double-check the basics: square footage, bedroom count, and whether the tax roll correctly reflects your property's characteristics. For a plain-language walkthrough of how assessed value, exemptions, and the tax bill connect, my Merced County property tax savings guide explains the whole system and ends with a free 1-minute check.
Assessment appeals: the November 30 deadline
If you believe your 2026-27 assessed value is too high, the deadline to say so is November 30, 2026. Merced County's regular appeal filing period for 2026-27 runs July 2 through November 30, 2026, and an application postmarked by that date is timely. Appeals use statewide form BOE-305-AH, carry a $30 filing fee, and are filed with the clerk of the Merced County Assessment Appeals Board, which publishes the exact filing instructions, the form, and the fee schedule.
The strongest cases are recent purchases where the sale price came in below the assessed value, neighborhoods where values have slipped since the January 1 lien date, and properties with factual errors on the roll, such as wrong square footage or a missed exemption. A separate rule covers supplemental and escape assessment notices: for those, an appeal must be filed within 60 days of the bill's mailing or postmark date, not by November 30. Keep in mind that assessed value drives your property tax bill, not the market value a lender's appraisal measures, and my guide to home appraisals in Merced County explains the difference and why the two numbers rarely match.
Ballot measures: school bonds on the November 3, 2026 ballot
Merced County voters will decide several property-tax-backed school facility bond measures on November 3, 2026, along with the statewide propositions. The Merced Union High School District placed three general obligation bonds on the ballot, each applying to a specific facility improvement area: Measure W, $33.8 million for the Livingston High School area; Measure X, $59.1 million for the Atwater and Buhach Colony High School area; and Measure Z, $129 million for the El Capitan, Merced, and Golden Valley High School area. Le Grand Union High School District's Measure A is a $9.1 million general obligation school bond, and Los Banos Unified School District also has a school bond measure on the county ballot.
General obligation bonds are repaid through property tax assessments on parcels inside the district or facility improvement area, so approving one adds a levy to local property tax bills, with the exact rate depending on the measure's terms and local taxable values. Because they are voter-approved debt, each measure lists its projected annual assessment on the official ballot materials. Also on the ballot: the City of Merced's Measure B, a 1 percent general sales tax increase that is a sales tax, not a property tax; and state Proposition 43, which would raise the vote threshold for local special taxes such as parcel taxes from a simple majority to two-thirds, a change that would shape future property-related tax measures in California. The County of Merced's November 3, 2026 General Election page lists every measure on the county ballot with sample ballots and election dates, and the California Secretary of State Voter Guide carries the official analyses of the statewide propositions. This post reports what is on the ballot and does not take positions on any measure.
Exemptions and relief programs for Merced County homeowners
Exemptions lower the assessed value that your tax bill is computed on, and the most widely missed one is the California Homeowner's Exemption: $7,000 of assessed value removed on a home you own and occupy as your principal residence as of the January 1 lien date, worth about $70 a year at the 1 percent base rate. It is claimed with the Merced County Assessor and, once granted, carries forward automatically in later years. If you bought a home in the last year or two and did not see an exemption on your bill, it is one of the quickest fixes available.
Three other programs are worth knowing, with eligibility in one line each. The Veterans' Exemption removes up to $4,000 of assessed value for a veteran of a qualifying wartime period with an honorable discharge, or a qualifying surviving spouse or parent, subject to an asset test and an annual claim (form BOE-261). The Disabled Veterans' Exemption applies to veterans rated 100 percent disabled by a service-connected condition and their unmarried surviving spouses, with a 2026 basic exemption of $180,671 and a low-income tier of $271,009 at an $81,131 household income limit, filed instead of the Homeowner's or Veterans' Exemption. And California has no general senior exemption from assessed value; the senior benefit is the Property Tax Postponement program from the State Controller's Office, which lets homeowners 62 and older, blind homeowners, and disabled homeowners defer current-year taxes when they hold at least 40 percent equity and meet the income limit, about $55,181 for the 2025-26 cycle based on 2024 income, with applications accepted each fall from October 1 through February 10.
All of these are claimed with the right office, never through a third party: exemption forms go to the Merced County Assessor, and postponement applications go to the State Controller's Office. If you are not sure which programs fit your situation, my property tax savings guide walks through each exemption with the exact claim step, and the county offices above will confirm your eligibility within your own service area, whether that is Merced, Atwater, McSwain, Livingston, Turlock, Winton, Chowchilla, Catheys Valley, or Mariposa.
Sources
Every figure in this post is sourced to an official government office, linked inline where it appears: the Merced County Tax Collector for installment due dates and penalties, the Merced County Assessor and the Assessment Appeals Board for values and appeal deadlines, the County of Merced elections office and the California Secretary of State for ballot measures, and the California Board of Equalization and the State Controller's Office for exemption programs. Nothing here substitutes for the notice or the bill the county sends you, and all exemption and postponement claims are filed directly with those offices.
Frequently Asked Questions About Property Taxes in Merced County
When are property taxes due in Merced County?
On the secured roll, property taxes are billed in two equal installments each year. The first installment is due November 1 and becomes delinquent after 5 p.m. on December 10, when a 10 percent penalty is added. The second installment is due February 1 and becomes delinquent after 5 p.m. on April 10, when a 10 percent penalty plus a $10 cost is added. If a delinquency date falls on a weekend or holiday, the penalty begins after 5 p.m. on the next business day, and under county rules, not receiving a bill does not relieve you of the obligation to pay on time.
When is the deadline to appeal my 2026-27 property assessment?
November 30, 2026. Merced County's regular appeal filing period for 2026-27 assessed values runs July 2 through November 30, 2026. Use form BOE-305-AH, pay the $30 filing fee, and file with the clerk of the Merced County Assessment Appeals Board. A supplemental or escape assessment notice has its own shorter window: an appeal must be filed within 60 days of the bill's mailing or postmark date.
How do I claim the Homeowner's Exemption in Merced County?
File a claim with the Merced County Assessor for the home you own and occupy as your principal residence as of the January 1 lien date. The exemption removes $7,000 of assessed value, which saves about $70 a year at the 1 percent base rate, and it renews automatically in later years until eligibility ends, for example if you stop occupying the home as your primary residence.
Is there a property tax break for seniors in California?
California does not have a general senior exemption from assessed value. The main senior program is the Property Tax Postponement program through the State Controller's Office: homeowners 62 and older, blind homeowners, or disabled homeowners may defer current-year property taxes if they own and occupy the home, hold at least 40 percent equity, and meet the household income limit (about $55,181 for the 2025-26 cycle, based on 2024 income). The state pays the county and records a lien repaid with interest when the home sells or ownership transfers.
Do the school bond measures on the November 3, 2026 ballot affect my property taxes?
If approved, yes. Measure W, Measure X, and Measure Z are general obligation bonds for three Merced Union High School District facility improvement areas, and Measure A is a general obligation bond for Le Grand Union High School District. General obligation bonds are repaid through a property tax assessment on parcels within the district or facility improvement area, so approval would add a levy to local property tax bills. The specific rate depends on each measure's terms and the taxable values in the area; the county elections office and the school districts publish those details before the election.
The Seller's Agent, serving home sellers across Merced County for more than two decades. Each month Monica compiles the county's property tax calendar, assessment deadlines, ballot measures, and exemption programs so homeowners have one reliable place to check what is due and what is changing.
Questions about your property or its value? Monica is happy to talk.
Whether you are weighing an assessment appeal, planning a sale, or just want your numbers straight, Monica offers a free, no-obligation consultation and serves every Merced County community equally, from Merced and Atwater to McSwain, Livingston, Turlock, Winton, Chowchilla, Catheys Valley, and Mariposa.