Property taxes in Mammoth Lakes

Mammoth Lakes property tax: the 1 Mello-Roos district the city formed, the levies and the Prop 13 rules, with each source. The county sets and collects the tax.

Each block below is marked county or state data, Mammoth Lakes code or CA state law, and links to its source (checked October 2026). General information, not legal advice.

Mello-Roos districts

State data Mammoth Lakes has formed 1 Mello-Roos community facilities district. A home inside one pays a special tax on its property tax bill, in addition to the rate above.

Mammoth Lakes CFD No 2001-1 (bonds run to 2033)

The state data gives no tax amounts. Your tax bill shows them; the address lookup lists the districts named for the city. School, water and other districts may have formed districts here too. Source: California State Treasurer, DebtWatch (reporting year 2025).

The state rules underneath

CA state law California law sets this statewide. 1% property tax limit (Prop 13): The general property tax on real property may not exceed 1% of its full cash value; voter-approved bond debt is levied on top (Cal. Const. art. XIII A, § 1(a), (b)). 2% annual cap on assessed value: The base year value rises each year by the California CPI change, but never more than 2% (Rev. & Tax. Code § 51(a)(1)(D)). California property tax rules — the full state rule →

Utility users tax

Mammoth Lakes code What Mammoth Lakes's code adds
Tax on electricity	The tax is 2½% of electricity charges. Applies: On and after July 1, 1997. § 3.18.060 · code text Notwithstanding the foregoing, on and after July 1, 1997, the tax imposed by this section shall be at the rate of 2½ percent of charges made for such services and shall be paid by the person paying for such services.
Tax on gas	The tax is 2½% of gas charges. Applies: On and after July 1, 1997; it was 3½ percent before. § 3.18.070 · code text The tax imposed by this section shall be at the rate of 3½ percent of the charges made for the gas and shall be billed to and paid by the person using the gas.
Tax on water, phone or cable	The tax is 2½% of telephone charges. Applies: Intrastate telephone services, on and after July 1, 1997; it was 3½ percent before. § 3.18.050 · code text The tax imposed by this section shall be at the rate of 3½ percent of charges made for such services and shall be paid by the person paying for such services.

Who this affects

HomeownersBuyersReal estate agents

Frequently asked questions

Does Mammoth Lakes have Mello-Roos districts?

Yes. Mammoth Lakes has formed 1 Mello-Roos community facilities district (State Treasurer data). Only homes inside a district pay its special tax.

Does Mammoth Lakes charge a utility users tax?

Mammoth Lakes's code: The tax is 2½% of electricity charges. (On and after July 1, 1997.) (§ 3.18.060); The tax is 2½% of gas charges. (On and after July 1, 1997; it was 3½ percent before.) (§ 3.18.070).

General information, not legal advice.