How a Kern County property tax bill is figured, when each installment is due, the homeowners' exemption, what happens to the tax when you inherit a home, and how a Prop 19 move works here.
4 min read · Checked against BOE: 4 November 2026 · [Reviewer: pending attorney review]
A Kern County property tax bill follows the same state rules as every other California county, but a few of them matter more here: many homes change hands through families, and the deadlines for heirs are short.
How the bill is figured
Under Prop 13, the base tax is 1 dollar for every 100 dollars of your home's taxable value. On top of that come voter-approved bonds and direct charges, which differ from one area to the next.
Your taxable value is set when you buy. After that it can rise each year only by the state inflation factor, which is capped at 1.02. A home that has stayed in one family for decades often has a taxable value far below what it would sell for today.
When it is due
Kern County sends one bill with two installments.
- First installment: due November 1, late after December 10.
- Second installment: due February 1, late after April 10.
When December 10 or April 10 falls on a weekend or holiday, the deadline moves to the next business day. A late payment gets a penalty, and a late second installment also gets a cost. Source: Kern County Treasurer and Tax Collector.
The homeowners' exemption
If the home is your principal residence on January 1, the homeowners' exemption takes $7,000 off its taxable value. File the claim with the Kern County Assessor by February 15 for the full exemption. A claim filed after that and by December 10 gets a reduced exemption for the year. Source: BOE, Homeowners' Exemption.
Inheriting a home in Kern County
When a parent's home passes to a child, the county normally resets the taxable value to what the home is worth on the date of death or transfer. The child can keep the parent's low value only if both of these are true:
- The home was the parent's principal residence.
- The child makes it their own principal residence within one year and files for the homeowners' exemption within one year.
Even then there is a limit: the parent's taxable value plus $1,044,586, for transfers from February 16, 2025 to February 15, 2027. Any value above that is added. A rental or a home the heirs will not live in is reassessed. The claim form is BOE-19-P, filed with the Kern County Assessor.
The low value lasts only while an heir lives there. Moving out or renting it resets it. Read Will my kids keep my low property tax bill when they inherit the house? and try the inherited-home mode in the Prop 19 calculator.
The bill that comes after you buy
A purchase resets the taxable value to the price you paid, and the county sends a supplemental bill for the difference for the rest of the tax year. It is due on its own schedule, separate from the regular bill, and it usually comes to you rather than to your lender, so plan to pay it yourself. Read what a supplemental property tax bill is.
No senior exemption, but two real options
California has no property tax exemption based on age alone. Two programs do help older owners:
- Prop 19. If you are 55 or older, severely and permanently disabled, or a wildfire or disaster victim, you can move the low taxable value of the home you sell to a home you buy anywhere in California, within two years, up to three times.
- Property tax postponement. The State Controller lets some owners who are 62 or older, blind or disabled defer the tax on their home, with income and equity limits. Check the State Controller's office for the current limits.
Buying in Kern County with Prop 19
If you sell a home anywhere in California and buy in Kern County, the claim goes to the Kern County assessor, because it is filed where the new home is. Owners 55 or older use form BOE-19-B and have three years from the purchase to file. The claim guide walks through it.
Think your value is too high?
You can appeal the assessed value. For the January 1, 2026 value, the filing period runs to November 30, 2026. Source: BOE, County Assessment Appeals Filing Periods for 2026.
Who to contact
- Tax bills and payments: Kern County Treasurer and Tax Collector, kcttc.co.kern.ca.us
- Value, exemptions, inherited homes and Prop 19 claims: the Kern County Assessor, listed on the BOE county contacts page
This is general information from the county and state sources linked above, not tax or legal advice. Dates and amounts change, so confirm with the county before you rely on them.
Quick questions
When are Kern County property taxes due?
The first installment is due November 1 and is late after December 10. The second is due February 1 and is late after April 10. When a deadline falls on a weekend or holiday, it moves to the next business day.
Will the tax go up if I inherit my parent's home in Kern County?
Usually, unless you make it your principal residence within one year and file for the homeowners' exemption. Then you can keep your parent's taxable value, up to a limit of that value plus $1,044,586 for transfers from February 16, 2025 to February 15, 2027.
Is there a senior property tax exemption in Kern County?
No. California has no property tax exemption based on age alone. Owners 55 or older can move their old taxable value to a new home under Prop 19, and the State Controller runs a postponement program for some owners 62 or older with limited income.
Where do I file a Prop 19 claim for a home I buy in Kern County?
With the Kern County assessor, because the claim goes to the county where the new home is. The form for owners 55 or older is BOE-19-B, filed within three years of buying the new home.
Source: California Board of Equalization, Proposition 19
Selling and buying your next home? Talk to Zarko.
Zarko can walk through the sale and the purchase together. He can also point you to a CPA for the tax questions.
Call (831) 246-7773Zarko Maletin, Insider Realty · DRE #02440138 (CA) · [email protected]