Modesto · Property taxes
Property taxes in Modesto
Property tax in Modesto: the Mello-Roos districts the city formed and the state rules, with a link to every source.
Key points
Modesto property tax: the 2 Mello-Roos districts 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, Modesto code or CA state law, and links to its source (checked October 2026). General information, not legal advice.
Mello-Roos districts
State data Modesto has formed 2 Mello-Roos community facilities districts. A home inside one pays a special tax on its property tax bill, in addition to the rate above.
- Modesto CFD No 2003-01 (bonds run to 2035)
- Modesto CFD No 2004-1 (bonds run to 2036)
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 →
Mills Act contracts for historic homes
| Mills Act tax incentive |
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Utility users tax
| Tax on electricity |
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| Tax on gas |
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| Tax on water, phone or cable |
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Who this affects
Frequently asked questions
Does Modesto have Mello-Roos districts?
Yes. Modesto has formed 2 Mello-Roos community facilities districts (State Treasurer data). Only homes inside a district pay its special tax.
Does Modesto offer Mills Act property tax contracts?
Modesto's code: Owners can apply for a property tax incentive program through a Historical Property Contract (Applies to resources designated as a Modesto Landmark Preservation Site) (§ 9-10.10).
Does Modesto charge a utility users tax?
Modesto's code: 6% of electricity charges, including related supplemental services. (The tax is capped at $1,500.00 per individual service per calendar year.) (§ 8-2.905); 6% of gas charges, including storage, transportation and delivery services. (The tax is capped at $1,500.00 per individual service per calendar year.) (§ 8-2.906).
General information, not legal advice.
Ask about a specific Modesto property
Ask GoCodebook how these rules apply to your address and get an answer that cites the section.
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