Sac county property tax: rates, bills, exemptions, and how to appeal

Last updated 2026-07-09

How does Sacramento County property tax actually work?

California property tax runs on Proposition 13, passed by voters in 1978. That law caps the base rate at 1% of assessed value and holds annual assessment increases to 2% per year unless the property changes ownership or gets new construction. ^[1] Sacramento County sits inside that statewide framework, so the rules here are nearly identical to neighboring Contra Costa or Santa Clara down south.

On top of the 1% base, local governments add voter-approved debt service charges, sometimes called "add-ons" or "direct charges." These change by parcel location because different school districts, community facility districts, and special assessment zones cover different areas. The Sacramento County Auditor-Controller publishes the full breakdown of these rates each year in the Secured Property Tax Rate Book. ^[2]

The practical result: most Sacramento County homeowners pay between 1.05% and 1.15% of assessed value per year in total property taxes. A home assessed at $450,000 generates a bill in the range of $4,725 to $5,175. Parcels in Mello-Roos districts (common in newer subdivisions like Elk Grove or Natomas) can hit effective rates closer to 1.3 to 1.5% because Community Facilities District charges stack on top.

Three offices do three jobs. The Assessor sets the value. The Auditor-Controller applies the rates and produces the bill. The Tax Collector mails it and collects the money. Knowing which office handles your complaint saves you real time.

What are the Sacramento County property tax due dates?

Sacramento County uses California's standard split-payment schedule. Two installments per year, and the delinquency penalties are steep enough that you want these on your calendar right now.

Installment	Covers	Due Date	Delinquent After	Penalty
1st installment	July 1, Dec 31	November 1	December 10	10% of unpaid tax
2nd installment	Jan 1, June 30	February 1	April 10	10% + $10 fee

If April 10 falls on a weekend or holiday, the deadline shifts to the next business day. ^[3] The Tax Collector's office does not send reminder notices before the delinquency date, so the November 1 bill you receive is the only warning you get for both installments.

Pay online at the Sacramento County Tax Collector's portal, by mail (postmark counts), or in person. Credit card payments online carry a service fee of roughly 2.5%. If your mortgage lender impounds taxes, they pay directly from your escrow account, but double-check your impound statement after any reassessment. Lenders sometimes underpay when a new assessment lands too late to catch.

Miss December 10 and you owe an automatic 10% penalty on the first installment. Miss April 10 and the second installment picks up 10% plus a $10 cost fee. Property that stays unpaid for five or more years falls into the state's tax-defaulted sale process under Revenue and Taxation Code section 3691. ^[12]

Managing several parcels? Our guide on online tax payment for property covers ways to cut the risk of a missed deadline.

How is my Sacramento County home assessed?

Your assessed value starts at the purchase price the year you buy. That's the "base year value" under Proposition 13. Each January 1, the Assessor can raise that value by the California Consumer Price Index inflation factor, but the increase is capped at 2% even when actual inflation ran higher. ^[1]

The Assessor also has to enroll a "Decline in Value" (Proposition 8) assessment when the current market value of your property drops below your Proposition 13 base value. This happened widely during the 2008 to 2012 housing downturn. The Assessor reviews these each year and restores value as markets recover, again capped by what the market actually supports. ^[11]

New construction triggers a partial reassessment. Only the newly built portion gets assessed at current market value. The base year value of the land and existing structure stays put. That's why adding a kitchen doesn't reset your whole tax bill.

Change of ownership is the big event that causes a full reassessment. When a property sells, the Assessor sets a new base year value equal to the purchase price. Some transfers are excluded, including transfers between spouses, certain parent-to-child transfers under Proposition 19, and transfers into a trust where the beneficial ownership doesn't change. ^[5]

Proposition 19, passed in November 2020 and effective February 16, 2021, narrowed the parent-to-child exclusion hard. Now a child who inherits a parent's home keeps the parent's lower assessed value only if the child moves in and makes it their primary residence within one year. Rental properties and vacation homes inherited from parents get fully reassessed. ^[5] This catches a lot of Sacramento families off guard.

What exemptions can lower your Sacramento County property tax bill?

Several exemptions cut what you owe. Here's a rundown of the ones most homeowners actually qualify for.

Homeowners' Exemption: Available to anyone who owns and lives in a single-family home, condo, or manufactured home as their primary residence on January 1 of the tax year. The exemption reduces assessed value by $7,000, worth about $70 in annual tax savings at the 1% base rate. ^[4] It's not a huge number, but it's free money and you file the application once.

Disabled Veterans' Exemption: California offers two tiers. The basic exemption reduces the first $100,000 of assessed value (roughly $1,000 in savings). The low-income disabled veteran exemption reduces the first $150,000 for veterans with income below a set threshold that adjusts each year. For 2024, that income threshold was $65,574. ^[6] Veterans rated 100% service-connected disabled by the VA, or receiving 100% compensation for unemployability, qualify for the full exemption.

Senior Citizens Property Tax Postponement: This one isn't an exemption. It's a state program that lets qualifying seniors (age 62+, household income at or below $45,810 under the most recent program parameters) defer property taxes as a lien against the property, repaid when the home sells. The California State Controller runs it. ^[7]

Supplemental Exemption after purchase: If you buy a home that already had the Homeowners' Exemption from the seller, you still file your own application within 30 days of taking ownership. The Assessor does not transfer it automatically.

Calamity or Disaster Relief: Under Revenue and Taxation Code section 170, homeowners whose property is damaged or destroyed by fire, flood, or earthquake can apply for a reassessment reduction. Sacramento County has used this after several regional wildfires.

All exemption applications go to the Sacramento County Assessor's Office, not the Tax Collector. Deadlines matter. File the Homeowners' Exemption by February 15 for the full amount that tax year. Applications filed February 16 through December 10 get an 80% partial exemption.

How do supplemental property tax bills work in Sacramento County?

Buy a home in Sacramento County and you'll get a supplemental tax bill on top of the regular annual bill. This surprises a lot of new owners.

Here's what happens. The Assessor reassesses the property at your purchase price, then calculates the difference between the prior owner's assessed value and your new one. That difference gets prorated by how many months remain in the fiscal year (which ends June 30). The result is your supplemental assessment, and the Tax Collector sends a separate bill. ^[4]

Buy in the second half of the fiscal year (after January 1) and you may get two supplemental bills: one for the partial year of purchase and one for the following full fiscal year.

New homeowners often assume their first annual bill reflects their purchase price. It usually doesn't, because the Assessor takes time to process the change of ownership. Your first regular annual bill may still show the prior owner's value, and the supplemental bill arrives separately to make up the gap.

Supplemental bills go to the property address and whatever mailing address is on file at the Assessor's office. Miss updating that address and you could miss the bill entirely. The Tax Collector's website has a tool to look up supplemental bills by parcel number.

How do you appeal your Sacramento County property tax assessment?

The appeal runs through the Assessment Appeals Board, an independent three-member board that hears disputes between property owners and the Assessor. The process is more manageable than most homeowners expect, and you do not need an attorney or a contingency-fee tax agent.

Step 1: File the application. Applications go to the Sacramento County Clerk of the Board of Supervisors, which staffs the Assessment Appeals Board. The filing fee is $30 for residential property and $50 for commercial. ^[8] Download the application from the county website.

Step 2: Know the deadline. For regular roll values, the appeal window opens July 2 and closes November 30. That's a hard deadline. Miss it by one day and you lose your right to appeal for that year. For supplemental assessments, the window is 60 days from the date the supplemental bill was mailed. ^[8]

Step 3: Understand your burden of proof. The Assessor's value is presumed correct. You have to show it's wrong, either by proving your property's current fair market value is lower than the assessed value, or by proving a factual error (wrong square footage, wrong bedroom count, wrong property class). Comparable sales are your strongest evidence.

Step 4: Gather evidence. Pull recent sales of similar homes in your neighborhood from the last 12 months. Focus on properties close in size, age, condition, and location. Sales data comes from the Sacramento County Assessor's records, Zillow, or Redfin. If your home has physical defects that cut value (roof damage, foundation issues, deferred maintenance), photos and repair estimates help.

Step 5: Attend the hearing. The board schedules your hearing, often 6 to 18 months after filing. You present your evidence, the Assessor's representative presents theirs, and the board decides. Most residential hearings run 30 to 60 minutes.

DIY appeals win regularly. If you want a structured walkthrough of how to build your evidence package and present your case, TaxFightBack's Appeal Kit covers each step for California counties, Sacramento included, so you keep 100% of any reduction instead of handing 25 to 40% to a contingency firm.

Comparison note: the Sacramento process looks like la county property tax appeals and contra costa county property tax proceedings, since all three run under the same California Revenue and Taxation Code framework. Filing fees and hearing logistics differ a little county to county. The evidence standards are identical.

What is the Decline in Value (Prop 8) process and should you file one?

Proposition 8, a 1978 amendment to the California Constitution, requires assessors to temporarily reduce assessed value when a property's current market value drops below its Proposition 13 base value. ^[11] This is a separate process from the formal Assessment Appeals Board appeal.

Each year, the Sacramento County Assessor is supposed to review properties that might qualify for Decline in Value and enroll them automatically. In practice the Assessor catches most cases, but the office reviews hundreds of thousands of parcels and misses some.

Think your property's market value is below the assessed value as of January 1 of the current tax year? You can request a Decline in Value review directly from the Assessor at no cost. It's informal and faster than an Assessment Appeals Board hearing. If the Assessor agrees, they cut the value. If they disagree, you still have the right to file a formal appeal by November 30.

Here's the practical test. Get your assessed value from your tax bill or the Assessor's website. Then look at what comparable homes sold for in the 90 days before January 1 of the current tax year. If those comps say your home is worth less than the assessed value, you have a case. The closer to January 1 the comparable sale, the stronger the evidence.

One caution. If your assessed value already sits below market thanks to years of 2% caps, you're unlikely to get a Decline in Value reduction from a slight market dip, because you'd have to push market value below the already-capped base year value.

How do Mello-Roos and special assessments affect your Sacramento County tax bill?

Own property in a newer Sacramento subdivision, particularly areas developed after the mid-1980s, and your tax bill probably includes Community Facilities District (CFD) charges, commonly called Mello-Roos taxes. These add several hundred to several thousand dollars per year on top of the 1% base rate. ^[9]

Mello-Roos charges come from the Mello-Roos Community Facilities Act of 1982 and get approved by two-thirds of voters (or landowners) in the district. They fund infrastructure like roads, schools, and fire stations in new areas. Unlike the value-based property tax, Mello-Roos charges are usually calculated per square foot, per lot, or as a flat fee, and they don't drop when your home's value drops.

Your annual bill itemizes each special district charge. Look for line items labeled "CFD," "Community Facilities District," or specific district names. The Auditor-Controller's Secured Property Tax Rate Book identifies every special district charge by parcel. ^[2]

Mello-Roos charges usually fall outside the Assessment Appeals Board process because they aren't based on assessed value. If you think a CFD charge is being applied to your parcel by mistake, contact the agency that runs the specific district (often a school district or city agency) and ask for a review.

For context, Sacramento County's Mello-Roos map is fairly dense compared to older urban counties, but less extreme than parts of Orange County or San Diego. It's one reason Sacramento buyers in newer areas pay more than the headline 1% rate suggests.

How does Sacramento County property tax compare to other major counties?

Proposition 13 sets a floor of a 1% base rate across every California county, but effective rates diverge because of local bonds and special district charges. Here's how Sacramento stacks up against other major California and U.S. counties.

County	Approx. Effective Rate	Notes
Sacramento County, CA	~1.05 to 1.15%	Higher in Mello-Roos districts
Los Angeles County, CA	~1.10 to 1.25%	Varies widely by city
Santa Clara County, CA	~1.05 to 1.20%	See santa clara property tax
Contra Costa County, CA	~1.05 to 1.20%	Similar Prop 13 framework
San Mateo County, CA	~1.05 to 1.15%	See san mateo county property tax
Cook County (Chicago), IL	~2.0 to 2.5%	No acquisition-value cap
Sangamon County, IL	~2.5 to 3.0%	Higher rates, annual reassessment cycle
Hennepin County, MN	~1.0 to 1.5%	See hennepin county property tax

Sangamon County, Illinois (home of Springfield) runs on an entirely different model. Properties reassess every four years, there's no acquisition-value cap like Proposition 13, and effective rates run two to three times higher. Illinois's equalization factor system adds a layer that California homeowners never touch. ^[10]

Here's the point. Sacramento County's Proposition 13 framework genuinely shields long-term owners from runaway tax increases, but new buyers in high-value neighborhoods pay assessed values tied to purchase prices, which have climbed sharply. A home bought in East Sacramento in 2022 for $750,000 carries a very different bill than the same house held since 1995 with a base value of $200,000.

What happens if you don't pay your Sacramento County property taxes?

California tax delinquency has a set escalation path, and Sacramento County follows it precisely.

Miss the December 10 first-installment deadline: 10% penalty added automatically. No exceptions, no waivers for honest mistakes, unless you can show a documented county error (like a bill sent to the wrong address through no fault of yours).

Miss the April 10 second-installment deadline: 10% penalty plus a $10 cost fee.

Property becomes "tax-defaulted" on July 1 after the delinquency. At that point a 1.5% per month (18% annual) redemption penalty starts on the unpaid balance. ^[3] It compounds monthly, so a $5,000 unpaid bill grows fast.

After five years in tax-default status, the Tax Collector can start proceedings to sell the property at public auction to recover the unpaid taxes. Sacramento County holds these sales periodically. The original owner loses the property entirely. ^[12]

California does have a penalty cancellation process, but the bar is high. You generally have to show the failure to pay came from circumstances beyond your control and that you paid as soon as those circumstances cleared. Forgetting, being out of the country, or not receiving a bill because you didn't update your mailing address usually don't meet the standard.

In financial hardship? Contact the Tax Collector about payment plans before the delinquency date. Sacramento County has offered installment payment agreements for tax-defaulted property under Revenue and Taxation Code section 4216. ^[3]

Where do you actually go to handle Sacramento County property tax questions?

Three offices, three functions. Getting to the right one on the first try saves you a lot of frustration.

Sacramento County Assessor's Office: 3701 Power Inn Road, Suite 3000, Sacramento, CA 95826. Phone: (916) 875-0700. Go here for: assessed value questions, Homeowners' Exemption applications, Decline in Value review requests, change of ownership questions, Proposition 19 questions, and property characteristic corrections (wrong square footage, wrong number of units). ^[4]

Sacramento County Auditor-Controller: 700 H Street, Room 1710, Sacramento, CA 95814. This office applies the tax rates and calculates the final bill. If you think a special district charge landed on the wrong parcel, start here, though you'll likely get pointed to the specific district agency.

Sacramento County Tax Collector: 700 H Street, Room 1710, Sacramento, CA 95814 (same building). Phone: (916) 874-6622. Payment questions, delinquency information, penalty cancellation requests, tax lien searches, and supplemental bill lookups all go here. ^[3]

Assessment Appeals Board (Clerk of the Board of Supervisors): 700 H Street, Room 2450, Sacramento, CA 95814. This is where you file a formal appeal application and where hearings get scheduled. ^[8]

All four offices have online portals and let you look up your parcel by APN (Assessor's Parcel Number). Your APN appears on your tax bill and is the universal key to your records across every office.

Before you call any office, pull up your bill and note the APN, the fiscal year in question, and the specific dollar amount or line item you're disputing. Staff can help you much faster when you lead with those details.

Frequently asked questions

When is the Sacramento County property tax due date?

The first installment is due November 1 and becomes delinquent after December 10. The second installment is due February 1 and becomes delinquent after April 10. These dates are the same every year for all secured (real property) tax bills in Sacramento County. A 10% penalty applies automatically to any installment paid after the delinquency deadline.

How do I find my Sacramento County property tax bill online?

Go to the Sacramento County Tax Collector's website and search by Assessor's Parcel Number (APN) or property address. You can view current and prior-year bills, check payment status, and pay online. Your APN appears on any previous tax bill or on the Assessor's property lookup tool. If you don't have a prior bill, the Assessor's office can look up the APN by address.

What is the Sacramento County property tax rate for 2024?

The base rate is 1% of assessed value under Proposition 13, which applies statewide. Local voter-approved bond charges and special district assessments add to that, pushing the effective rate for most Sacramento County parcels to roughly 1.05 to 1.15%. Parcels inside Mello-Roos Community Facilities Districts can run higher, sometimes 1.3% or more.

How do I appeal my Sacramento County property tax assessment?

File an Application for Changed Assessment with the Clerk of the Board of Supervisors (the Assessment Appeals Board) between July 2 and November 30. The filing fee is $30 for residential property. You need to show that your property's fair market value is lower than the Assessor's enrolled value, usually with comparable sales from the 90 days before January 1 of the tax year.

What is the Sacramento County assessment appeal deadline?

For regular annual assessments, the appeal window is July 2 through November 30 of the same year the assessment appears on the tax roll. Missing November 30 by a single day forfeits your appeal rights for that year. For supplemental assessments, you have 60 days from the date the supplemental notice was mailed.

Who qualifies for the homeowners' exemption in Sacramento County?

Any homeowner who owns and occupies their home as their primary residence on January 1 of the tax year qualifies. The exemption reduces assessed value by $7,000, saving roughly $70 per year in property tax. File the initial application with the Sacramento County Assessor's Office by February 15 for the full exemption. You only file once; it renews automatically each year.

What is a supplemental property tax bill in Sacramento County?

A supplemental bill reflects the difference between the prior owner's assessed value and your new assessed value after purchase, prorated for the remaining months of the fiscal year. It arrives separately from the regular annual bill and has its own due dates. New homeowners sometimes miss these because they aren't included in the regular bill lenders pay from escrow accounts.

How does Proposition 13 affect Sacramento County property taxes?

Proposition 13 caps the base tax rate at 1% of assessed value and limits annual increases to the lesser of 2% or the California CPI inflation factor. Your assessed value resets to market value only when the property sells or gets new construction. This protects long-term owners from sharp tax increases but means neighbors in identical homes can have wildly different bills based on when they bought.

Can I get a property tax reduction if my Sacramento home's value dropped?

Yes. Under Proposition 8, the Assessor must reduce your assessed value to current market value if that value drops below your Proposition 13 base year value as of January 1. You can request an informal Decline in Value review from the Assessor at no cost, or file a formal appeal with the Assessment Appeals Board by November 30. You'll need comparable sales data to support the lower value.

What happens if I miss the Sacramento County property tax deadline?

A 10% penalty is added automatically to any unpaid installment the day after the delinquency date. No exceptions for first-time lateness. If taxes stay unpaid past June 30 of the following fiscal year, the property enters tax-default status and starts accruing 1.5% monthly redemption penalties. After five years of default, the county can start a public auction sale of the property.

Does Sacramento County tax property differently than Sangamon County, Illinois?

Yes, significantly. Sacramento County runs under California's Proposition 13, with assessed values capped at purchase price plus 2% annual increases and a 1% base rate. Sangamon County (Illinois) reassesses property annually at market value, has no acquisition-value cap, and posts effective rates of roughly 2.5 to 3%. Illinois also uses an equalization factor system that California counties don't have.

What are Mello-Roos taxes on a Sacramento County bill?

Mello-Roos charges are levies from Community Facilities Districts, common in newer Sacramento subdivisions like Elk Grove and Natomas. Authorized under the 1982 Mello-Roos Act, they fund infrastructure built with bond debt and appear as separate line items on your tax bill. They aren't based on assessed value, so they don't decrease when home values fall, and they aren't subject to Assessment Appeals Board review.

How do I contact the Sacramento County Assessor's Office?

The Assessor's Office is at 3701 Power Inn Road, Suite 3000, Sacramento, CA 95826. Phone: (916) 875-0700. For property tax payments and delinquency questions, contact the Tax Collector separately at (916) 874-6622. For formal appeals, contact the Clerk of the Board of Supervisors at 700 H Street, Room 2450, Sacramento, CA 95814.

What is a California property tax installment payment plan?

Under Revenue and Taxation Code section 4216, Sacramento County allows installment payment agreements for properties that have entered tax-default status. These plans let owners pay off delinquent taxes over a period of years rather than in a lump sum, keeping the property out of auction. Contact the Tax Collector before delinquency if you can; terms tend to be more favorable the earlier you reach out.

Sources

1. California State Board of Equalization, Proposition 13 overview: Proposition 13 caps the base property tax rate at 1% of assessed value and limits annual assessment increases to 2% or the California CPI, whichever is lower
2. Sacramento County Auditor-Controller, Secured Property Tax Rate Book: The Auditor-Controller publishes annual tax rate books showing the full breakdown of base rates plus local bond and special district charges by parcel
3. Sacramento County Tax Collector, property tax information: First installment delinquent after December 10 (10% penalty); second installment delinquent after April 10 (10% penalty plus $10 fee); 1.5% monthly redemption penalty after tax-default; installment agreements under R&TC section 4216
4. Sacramento County Assessor's Office, property tax exemptions and assessment information: Homeowners' Exemption reduces assessed value by $7,000; Decline in Value reassessment available when market value drops below Proposition 13 base year value; supplemental assessments triggered by change of ownership
5. California State Board of Equalization, Proposition 19 parent-child exclusion guidance: Proposition 19 (effective February 16, 2021) requires an heir to occupy an inherited home as their primary residence within one year to maintain the parent's lower assessed value; rental and vacation properties inherited from parents are now fully reassessed
6. California State Board of Equalization, Disabled Veterans' Exemption: Basic disabled veteran exemption reduces first $100,000 of assessed value; low-income disabled veteran exemption reduces first $150,000; income threshold for 2024 was $65,574
7. California State Controller's Office, Property Tax Postponement Program: Senior Property Tax Postponement available to homeowners age 62 or older with household income at or below $45,810; deferred taxes become a lien repaid at sale
8. Sacramento County Clerk of the Board of Supervisors, Assessment Appeals Board: Assessment appeal filing fee is $30 for residential property and $50 for commercial; appeal window for regular roll values is July 2 through November 30; supplemental assessment appeals must be filed within 60 days of mailing
9. California Debt and Investment Advisory Commission (State Treasurer), Mello-Roos Community Facilities Districts: Mello-Roos Community Facilities Districts are authorized under the Mello-Roos Community Facilities Act of 1982 and fund infrastructure in newly developed areas through bond charges separate from the 1% Proposition 13 base rate
10. Illinois Department of Revenue, property tax system overview: Illinois property taxes are assessed annually at market value with no acquisition-value cap, and effective rates including equalization factors in Sangamon County commonly run 2.5-3% of market value
11. California Revenue and Taxation Code, section 51 (Proposition 8 Decline in Value): R&TC section 51 requires the assessor to enroll the lesser of the property's base year value or its current fair market value as of the January 1 lien date
12. California Revenue and Taxation Code, section 3691 (tax-defaulted property): Properties with five or more years of unpaid taxes may be subject to the state's tax-defaulted property sale process under R&TC section 3691