Sacramento County tax rates start with a 1% base property tax on assessed value, plus voter-approved levies that push the effective rate to roughly 1.0%–1.3% depending on where you live. Sales tax runs from 7.75% in unincorporated areas, Citrus Heights, and Folsom up to 9.25% in Galt, with the City of Sacramento, Elk Grove, and Rancho Cordova all at 8.75%. Property tax is paid in two installments and becomes delinquent after December 10 and April 10, with a 10% penalty attached to each missed deadline.
Property Tax Rate
The base property tax rate in Sacramento County is 1% of a property’s full cash value, set by Article XIII A of the California Constitution (Proposition 13).1Justia. California Constitution Article XIII A – Tax Limitation On a home assessed at $500,000, that works out to $5,000 per year before any additional charges.
Proposition 13 also caps how fast your assessed value can rise. Under Section 2, the full cash value base can grow by no more than 2% per year, no matter what the market does.2Justia. California Constitution Article XIII A – Tax Limitation – Section 2 A full reassessment to current market value only happens when ownership changes or new construction is completed. That is why two identical houses next door to each other can carry very different tax bills: one owner may have a base from 1990 at $150,000, while the neighbor bought in 2023 at $600,000.
On top of the 1% base, voters in specific districts approve additional ad valorem taxes to repay bonds for schools, fire protection, and infrastructure. These levies vary by tax rate area, so your total effective property tax rate usually lands somewhere between 1.0% and 1.3% of assessed value.
Direct Levies and Mello-Roos
Your annual bill almost always includes flat-dollar charges on top of the percentage-based tax. These show up as separate line items for things like street lighting, park maintenance, flood control, and waste management, and they can add hundreds or thousands of dollars.
Newer subdivisions often carry Mello-Roos special taxes, which pay off bonds that funded roads, sewers, schools, and other public facilities serving the development.3California Legislative Information. California Code GOV 53321 – Proceedings to Create a Community Facilities District They are legally separate from the 1% base tax, Proposition 13’s cap does not limit them, and they do not drop if your assessed value falls. Mello-Roos charges typically expire after the underlying bonds are repaid, which usually takes 20 to 40 years. If you are buying in a newer development, ask for the Mello-Roos disclosure notice, which shows the annual maximum and when it ends.
Sales Tax Rates by City
California’s statewide base sales tax is 7.25%, with local jurisdictions adding district taxes on top. The rate that applies to a sale depends on where the transaction takes place. As of 2026, the Sacramento County rates are:4California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates
- City of Sacramento: 8.75%
- Elk Grove: 8.75%
- Rancho Cordova: 8.75%
- Citrus Heights: 7.75%
- Folsom: 7.75%
- Galt: 9.25%
- Unincorporated Sacramento County: 7.75%
Galt sits at the top because locally approved measures add a full two percentage points above the statewide base. Citrus Heights, Folsom, and unincorporated areas carry fewer local district taxes. Rates can shift when voters approve new measures, so check the California Department of Tax and Fee Administration’s rate lookup before any large purchase.
Use Tax on Out-of-State and Online Purchases
If you buy from an out-of-state retailer that does not collect California sales tax, you still owe use tax at the rate that would have applied where you live. This most often comes up with online orders. You can report and pay use tax on your California income tax return or directly through the CDTFA’s online portal.5California Department of Tax and Fee Administration. California Use Tax If your untaxed purchases exceed $10,000 in a calendar year (excluding vehicles, vessels, and aircraft), you are a “qualified purchaser” and must file and pay by April 15 of the following year. Vehicles, vessels, and aircraft are handled through separate registration-based processes and cannot be reported on the income tax return.
Payment Deadlines and Penalties
Property tax is paid in two installments. The first covers July through December; the second covers January through June. The dates that matter:
- First installment: due November 1, delinquent after 5 p.m. on December 10.
- Second installment: due February 1, delinquent after 5 p.m. on April 10.
Miss either delinquency date and a 10% penalty is added to the unpaid amount.6Sacramento County. First Installment of County Secured Property Taxes Due Dec 10, 20257California Legislative Information. California Revenue and Taxation Code RTC 2618 On a $5,000 installment, one day late costs an extra $500.
If the bill remains unpaid by June 30, the property is tax-defaulted as of July 1. A $15 redemption fee is added and penalties accrue at 1.5% per month on the unpaid amount, which comes out to 18% a year. Five years of default (three years for nonresidential commercial property) gives the county tax collector authority to sell the property at public auction.8California Legislative Information. California Revenue and Taxation Code RTC 3691 You can redeem the property at any time before the sale by paying all delinquent taxes, penalties, and fees. If you cannot pay on time, contact the Treasurer-Tax Collector early; payment plans are easier to set up before the default clock starts.
Payment options:
- Online through the county’s ePropertyTax portal (electronic checks are free; cards carry a convenience fee).
- By mail to the Treasurer-Tax Collector, with the USPS postmark serving as proof of timely payment.
- In person at the secure drop boxes at the County Administration Building.
Your Assessor’s Parcel Number, the 14-digit code on your bill, ties the payment to the right property. Tax bills go out annually in October. If yours does not show up, look it up on the Tax Collector’s website or call (916) 874-6622. Not receiving a bill does not excuse a late payment.
Homeowner’s Exemption
Owner-occupants of a primary residence qualify for a $7,000 reduction in taxable assessed value, which cuts about $70 a year off the tax bill at the 1% base rate.9California State Board of Equalization. Homeowners’ Exemption File a BOE-266 form with the Sacramento County Assessor by February 15 to get the full exemption for the current fiscal year. Once granted, it stays active until you move, sell, or stop using the property as your primary residence.
Supplemental Bills After Buying or Building
Buying a home or finishing new construction triggers a reassessment to current market value. The county then issues a supplemental tax bill for the difference between the old and new assessed values, prorated over the remaining months of the fiscal year (which runs July 1 through June 30).10California State Board of Equalization. Supplemental Assessment These bills arrive separately from the regular annual bill and often catch new owners by surprise.
Timing determines the count. Events between June 1 and December 31 produce one supplemental bill. Events between January 1 and May 31 produce two: one for the rest of the current fiscal year, and one for the full upcoming year. If the reassessment lowers your value, any refund comes separately; your regular annual bill is still due in full.
Appealing Your Assessed Value
If you think the assessor has overvalued your property, you can file an appeal with the Sacramento County Assessment Appeals Board between July 2 and November 30 each year.11Sacramento County Assessor. Assessment Appeals For supplemental or corrected bills, you have 60 days from the mailing date.
Recent comparable sales are the strongest evidence for a residential appeal. The board hears both sides and is not bound by either valuation; it can set a value higher or lower than what either party proposed.12California Department of Tax and Fee Administration. Assessment Appeals Frequently Asked Questions Filing an appeal does not pause your tax bill. Pay the full amount on time; if the board reduces the value, you get a refund for the overpayment.
Proposition 19 for Older and Disabled Homeowners
Homeowners 55 or older and those who are severely disabled can transfer the assessed value of their current home to a replacement property anywhere in California, up to three times in a lifetime.13California State Board of Equalization. Proposition 19 For someone who has owned a home for decades, this can preserve thousands in annual savings.
The replacement must be bought or built within two years of selling the original. If its market value is equal to or less than the sale price of the original, the old assessed value carries over intact. The “equal or lesser” test is 100% if the replacement is bought first, 105% if bought within the first year after the sale, and 110% if bought in the second year. Anything above those thresholds is added to the transferred base.
Proposition 19 also narrowed the inherited-property rules. Since April 1, 2021, a child who inherits a home keeps the parent’s low assessed value only if the child uses it as a primary residence and the current market value does not exceed the transferred value by more than $1 million. Inherited rentals and second homes are reassessed to market value.