AppealDesk

Merced County Property Tax Appeal — California

Rob HartleyRob Hartley·Updated February 26, 2026

Merced County is located in the northern San Joaquin Valley in the Central Valley of California, with a population of approximately 296,774 as of 2024. The county seat is Merced, and property tax appeals are particularly important here as the median property tax bill of $2,293 is slightly below the national median of $2,400, but the effective tax rate of 1.07% is above the national median of 1.02%. With median home values substantially lower than the California average, homeowners in Merced County who successfully appeal their assessments can achieve meaningful savings, especially given that approximately 25% of homes nationally are overassessed.

Notable cities: Merced, Atwater, Los Banos, Livingston, Gustine, Dos Palos

Median Home

$222,190

Tax Rate

1.07%

Annual Tax

$2,293

Population

296,774

2026 Appeal Deadline: July 2 through November 30, 2026

For regular assessment appeals, the filing period runs from July 2 through November 30 annually. Merced County uses the November 30 deadline. For supplemental or escape assessments, appeals must be filed within 60 days after the mailing date printed on the tax bill or notice, whichever is later. If November 30 falls on a weekend or holiday, the deadline extends to the next business day.

Property in Merced County, California — local tax assessment and appeal guide

How Merced County Assesses Property

100%of market value

Assessed by: Merced County Assessor's Office

Assessment cycle: annual

Notices typically mailed: Spring (typically mid-April)

In California, properties are assessed at 100% of their market value at the time of purchase or new construction, then increase by no more than 2% annually under Proposition 13. For example, if your home's market value is $222,190 (the county median), at California's 100% assessment ratio your assessed value would be $222,190, resulting in approximately $2,377 in annual taxes at the county's effective rate of 1.07%. Assessment notices are typically mailed in the spring and reach homeowners by mid-April each year.

The Appeal Process

Appeals are heard by the Assessment Appeals Board. The Assessment Appeals Board hearing is an informal proceeding where you present evidence supporting your opinion of your property's fair market value. Both you and the Assessor will present evidence, and the Board will evaluate all information to determine the correct assessment value.

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Step 1: Contact the Merced County Assessor's Office at (209) 385-7631 to discuss your assessment informally. You are urged to discuss the basis of your assessment with Assessor's staff before filing a formal appeal.

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Step 2: If you disagree with the assessed value after informal discussion, obtain and complete an Assessment Appeal Application from the Assessor's Office or county website. One application is required for each parcel.

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Step 3: File your completed Assessment Appeal Application with the Clerk of the Board of Supervisors within the applicable deadline period (July 2 - November 30 for regular assessments, or within 60 days of notice for supplemental assessments).

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Step 4: Continue to work with the Assessor's office to reach an agreement on value. You may attempt to reach an agreement anytime up to the date set for the Assessment Appeals Board hearing.

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Step 5: If no agreement is reached, attend your scheduled hearing before the Assessment Appeals Board. You will be notified of your hearing date at least 45 days in advance. Present evidence supporting your opinion of fair market value, including comparable sales, photos, appraisals, and repair estimates.

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Step 6: The Assessment Appeals Board will review the evidence from both you and the Assessor and make a decision. The Board can decrease, increase, or sustain your assessment.

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Step 7: If you disagree with the Assessment Appeals Board decision, you may appeal to the California State Board of Equalization.

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Step 8: If administrative appeals are exhausted, you may appeal your assessment in Superior Court as a final option.

Required form: Assessment Appeal Application (available from County Assessor)

Filing Methods

mail:Clerk of the Board of Supervisors, 2222 M Street, Merced, CA 95340
in-person:County Administration Building, 2222 M Street, Merced, CA 95340, Monday-Friday 8:00 AM - 5:00 PM

Evidence to Bring

Comparable sales of similar propertiesProfessional appraisal reportsPhotographs of property conditionRepair estimates or contractor bidsDocumentation of property defects or damageIncome and expense statements (for income properties)

Merced County Assessor Contact

Merced County Assessor / Clerk / Recorder

Phone: (209) 385-7631

Address: 2222 M Street, Merced, CA 95340

Website: https://www.countyofmerced.com/3885/Assessor

Hours: Monday - Friday, 8:00 AM - 5:00 PM

Tax Exemptions in Merced County

Homeowners' Exemption

$7,000 reduction in assessed value

Reduces the assessed value of an owner-occupied primary residence

Eligibility: Must own and occupy the home as your principal place of residence on the lien date (January 1st). This is a one-time filing that remains in effect until the property changes ownership or use.Deadline: February 15 (for full exemption for that year)

Disabled Veterans' Exemption

Up to $234,019 exemption (basic exemption) for veterans rated 100% disabled or receiving 100% compensation due to unemployability

Reduces property tax liability on the principal residence of qualified disabled veterans

Eligibility: Must be a veteran with a service-connected disability rated at 100% or receiving compensation at the 100% rate due to unemployability. Property must be the veteran's principal place of residence.Deadline: February 15

Property Tax Postponement Program

Postponement of full property tax payment (becomes a lien on property)

State program allowing eligible homeowners to postpone payment of current-year property taxes

Eligibility: Homeowners 62 or older, blind, or disabled who meet income requirements and have at least 40% equity in their home. Property must be primary residence.Deadline: Applications accepted October 1 through February 10 annually

Official Resources

Merced County Assessor's Office →

Official county assessor website with assessment information, property search, and exemption applications.

Merced County Assessment Appeals Board →

Information about filing property tax appeals, downloadable appeal forms, and hearing procedures.

California State Board of Equalization - Property Tax →

State-level property tax information, exemption details, and guidance on the California property tax system.

California Property Tax Forms (CAA e-Forms) →

Online access to Merced County property tax forms including homeowner exemption and disabled veterans exemption applications.

Check Your Merced County Assessment

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Frequently Asked Questions

What is the deadline to appeal my property taxes in Merced County for 2026?
For regular assessment appeals in Merced County, the filing period runs from July 2, 2026 through November 30, 2026. If you receive a supplemental assessment or escape assessment notice, you have 60 days from the mailing date printed on the notice or tax bill to file your appeal, whichever is later. It's critical to file within these deadlines as there are no extensions available. If November 30 falls on a weekend or holiday, applications postmarked on the next business day are considered timely filed.
How do I file a property tax appeal in Merced County?
To file a property tax appeal in Merced County, first contact the Assessor's Office at (209) 385-7631 to discuss your assessment informally. If you still disagree with the value, obtain and complete an Assessment Appeal Application from the Assessor's Office or download it from the county website at www.countyofmerced.com/251/Assessment-Appeals. File the completed application with the Clerk of the Board of Supervisors at 2222 M Street, Merced, CA 95340, either in person during business hours (Monday-Friday, 8:00 AM - 5:00 PM) or by mail, postmarked by the deadline. One application is required for each parcel you wish to appeal.
What is the homestead exemption worth in Merced County?
The Homeowners' Exemption in Merced County reduces your property's assessed value by $7,000, which translates to approximately $70 in annual property tax savings at the county's 1% base tax rate. This exemption is available to homeowners who own and occupy their home as their principal place of residence on January 1st (the lien date). You only need to file once when you first become eligible, and the exemption continues automatically as long as you occupy the home and meet the requirements. The application deadline is February 15th to receive the full exemption for that year.
What happens at an Assessment Appeals Board hearing in Merced County?
At a Merced County Assessment Appeals Board hearing, you will present evidence supporting your opinion of your property's fair market value, while the Assessor presents their evidence for the current assessment. The hearing is conducted in an informal setting before a three-member board, though formal rules of evidence do not apply. You should bring comparable sales of similar properties, photographs, appraisals, repair estimates, and any other relevant documentation. The Board will evaluate all evidence presented and make a decision to decrease, increase, or sustain your property's assessed value. You'll be notified of your hearing date at least 45 days in advance, and you may continue working with the Assessor to reach an agreement up until the hearing date.
How much can I save by appealing my property taxes in Merced County?
The amount you can save depends on how much your property is overassessed. In Merced County, with an effective tax rate of 1.07%, every $10,000 reduction in assessed value saves you approximately $107 annually in property taxes. For example, if the median home valued at $222,190 is overassessed by $20,000, a successful appeal could save approximately $214 per year. Nationally, about 25% of homes are overassessed and pay an average of $1,346 too much in property taxes annually. Given the county's median tax bill of $2,293, even a 10% assessment reduction could save a homeowner approximately $229 per year.
What evidence do I need for a Merced County property tax appeal?
For a successful property tax appeal in Merced County, you need evidence demonstrating that your property's market value is lower than its assessed value as of January 1st. The most reliable evidence includes comparable sales of similar properties in your area that sold within the past year, showing characteristics like square footage, lot size, age, condition, and location. You should also bring a professional appraisal if available, photographs documenting property condition or defects, repair estimates from licensed contractors, and any documentation of damage or issues affecting value. For income-producing properties, include income and expense statements. Bring multiple copies of all documents to the hearing for the Board members and Assessor to review.
Can I appeal my Merced County property assessment if I recently purchased my home?
Yes, you can appeal your property assessment in Merced County even if you recently purchased your home, though it may be more challenging. Under California's Proposition 13, when you purchase a property, it is reassessed at the purchase price, which establishes a new base year value. However, if you believe the Assessor's valuation exceeds the fair market value as of January 1st following your purchase, you have grounds for appeal. This might occur if market conditions declined after your purchase, if there were special circumstances affecting your sale price, or if the property had defects not reflected in the assessment. You'll need strong comparable sales evidence and documentation to support your claim that the assessed value exceeds true market value.
How long does the Merced County property tax appeal process take?
The Merced County property tax appeal process typically takes several months from filing to resolution. After you file your Assessment Appeal Application during the July 2 through November 30 filing period, the Assessor's office will review your information. You will be notified of your hearing date at least 45 days in advance. Under California law, the Assessment Appeals Board has up to two years from the date you file to schedule, hear, and render a decision on your appeal. However, many appeals are resolved sooner, either through an informal agreement with the Assessor before the hearing or through the formal hearing process. If you reach an agreement with the Assessor before your scheduled hearing, you can withdraw your appeal and avoid the hearing altogether.

For state-wide appeal information including California's assessment ratio and deadlines, see our California Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

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← All California property tax appeal info

Sources: https://www.countyofmerced.com/251/Assessment-Appeals | https://www.countyofmerced.com/3885/Assessor | https://www.ownwell.com/trends/california/merced-county | https://boe.ca.gov/proptaxes/homeowners_exemption.htm | https://en.wikipedia.org/wiki/Merced_County,_California

Last verified: 2026-02-26