Sacramento property tax starts at 1% of your home’s assessed value under Proposition 13, plus voter-approved bond debt and any special assessments tied to your parcel. The county mails one annual bill by November 1 and splits it into two installments due December 10 and April 10. Newer subdivisions with Mello-Roos taxes pay noticeably more than established neighborhoods at the same price point, and anyone who just bought will get a separate supplemental bill on top of the regular one.
How the Bill Is Calculated
Every Sacramento tax bill is built on Proposition 13, the 1978 constitutional amendment that fixed the base rate at 1% of assessed value. Your assessed value is set at the purchase price (or fair market value at the last change of ownership) and can rise no more than 2% per year after that, no matter what the local market does.1California State Board of Equalization. California Property Tax An Overview The 2% ceiling is tied to the California Consumer Price Index, so in low-inflation years the increase is smaller.
The Sacramento County Assessor identifies every taxable parcel and sets its value.2Sacramento County. About Us The Department of Finance uses that assessment roll to calculate and mail the bills. Reassessment to current market value happens only on a change of ownership or new construction, not because home prices went up.
Almost every parcel also carries add-ons: voter-approved bonds (school construction bonds are the most common) and direct levies for lighting, drainage, or mosquito abatement. Those extras run anywhere from 0.1% to more than 0.5% of assessed value depending on the neighborhood, which is why two homes with identical purchase prices in different parts of the county can have meaningfully different bills.
Mello-Roos in Newer Neighborhoods
Buyers in Natomas, Elk Grove, Rancho Cordova, and other newer areas often sit inside a Community Facilities District, better known as a Mello-Roos district. California’s Mello-Roos Community Facilities Act of 1982 lets local governments create these districts to pay for the roads, schools, parks, fire protection, and sewer systems that didn’t exist before the subdivision was built.3San Joaquin Valley Council of Governments. Mello-Roos Community Facilities District (CFD)
Mello-Roos charges are not capped by Proposition 13 and are not based on assessed value. They may be calculated by square footage, lot size, or a flat per-parcel amount, and they typically run 0.1% to 1.5% of the home’s value each year. The underlying bonds usually last 20 to 40 years, so the special tax eventually expires, but that expiration can be decades away. These charges appear as separate line items on the bill, and there is no appeal available because property owners inside the district originally voted them in.
The Supplemental Bill After You Buy
New buyers routinely get blindsided by this. When you close on a home, the Assessor reassesses it to current market value as of the ownership change. If that new value is higher than the seller’s assessed value (it almost always is), the county issues a supplemental assessment for the difference.4California Department of Tax and Fee Administration. Supplemental Assessment The same happens after new construction.
The supplemental bill covers only the months remaining in the current fiscal year, prorated monthly.4California Department of Tax and Fee Administration. Supplemental Assessment Close in January, and you owe the higher rate for the roughly six months left through June 30. Depending on when your purchase falls in the fiscal calendar, you may receive two supplemental bills: one for the balance of the current fiscal year and another for the following year. These are on top of the regular annual bill, not a substitute for it.5Sacramento County. Supplemental Assessments Set the money aside when you buy.
Payment Deadlines and Penalties
The Sacramento property tax fiscal year runs July 1 through June 30.6Sacramento County Department of Finance. Secured Taxes Secured tax bills go out once a year by November 1,7Sacramento County. Sacramento County, Property Tax Payment Notification Update with the total split into two installments.
- The first installment is due November 1 and delinquent after 5:00 p.m. on December 10. A 10% penalty applies the moment you miss it.8Sacramento County. First Installment of County Secured Property Taxes Due Dec. 10, 2025
- The second installment is due February 1 and delinquent after 5:00 p.m. on April 10. A 10% penalty plus a $10 administrative cost is added to the late amount.7Sacramento County. Sacramento County, Property Tax Payment Notification Update
If December 10 or April 10 falls on a weekend or holiday, the deadline slides to 5:00 p.m. the next business day. Mailed payments count as delivered on the U.S. Postal Service postmark date, so a check postmarked December 10 is on time even if it arrives later.8Sacramento County. First Installment of County Secured Property Taxes Due Dec. 10, 2025 Private postage meter marks do not count; only a USPS postmark or a designated private delivery service mark qualifies. Bank bill-pay services mail a physical check on your behalf, so allow extra days.
How to Pay
You need the 14-digit Assessor’s Parcel Number (APN) before you pay.9Sacramento County Assessor. Sacramento County Assessor – Parcel Maps It’s printed on the bill and searchable by address on the county’s online portal. Sacramento accepts payment through four channels:8Sacramento County. First Installment of County Secured Property Taxes Due Dec. 10, 2025
- Online by e-check or credit card at the county tax portal. Credit card payments usually carry a processor convenience fee.
- By phone at 1-844-430-2823 with your 14-digit APN.
- By mail with a check and payment stub to P.O. Box 508, Sacramento, CA 95812-0508.
- In person at the Tax Collector’s Office, 700 H Street, Room 1710, Sacramento, CA 95814. If you have your payment stubs, use the cashier window in Room 1703. Cash, check, money order, credit card, and pin debit are all accepted.
If your mortgage has an escrow account, your lender is collecting property tax with your monthly payment and remitting it to the county. Verify that it actually happened. You can confirm payment status by searching your APN on the county property tax portal or calling the automated tax line at (916) 874-6622.10Sacramento County. Secured Property Tax Bill Informational Reminder If a delinquency notice arrives and your lender was supposed to handle it, call the lender immediately. Penalties accrue no matter whose fault it is.
Exemptions That Reduce Your Bill
Homeowners’ Exemption
Live in the home as your primary residence on January 1 and you qualify for the Homeowners’ Exemption, which knocks $7,000 off the assessed value. At the 1% base rate that’s roughly $70 a year, slightly more where local bonds push the effective rate above 1%.11California State Board of Equalization. Taxpayers’ Rights Advocate Office Information Sheet File it once with the Sacramento County Assessor. A late filing (between February 16 and December 10) drops the exemption to $5,600 or 80% of the dwelling’s taxable value, whichever is less.12Cornell Law School. California Code of Regulations Title 18 Section 135 – Homeowners Property Tax Exemption
Disabled Veterans’ Exemption
Veterans who are blind in both eyes, have lost the use of two or more limbs, or are totally disabled from a service-connected injury or disease can exempt a portion of their home’s value. The basic exemption shields $100,000 of assessed value (adjusted annually for inflation); a higher tier shields $150,000 (also adjusted) for qualifying veterans with household income below $40,000 (adjusted).13California Legislative Information. California Revenue and Taxation Code 205-5 Because those base amounts compound upward each year, the current adjusted figures are higher than the statutory starting numbers. Contact the Sacramento County Assessor for the year’s exact amounts.
Nonprofit and Religious Property
Property owned and used exclusively for religious, charitable, scientific, or hospital purposes may qualify for the welfare exemption. A 501(c)(3) designation for income tax purposes does not carry over automatically. The organization must first obtain an Organizational Clearance Certificate from the California State Board of Equalization, then file an annual claim with the county Assessor showing continued qualifying use.14California Department of Tax and Fee Administration. Property Tax Exemption Information for Nonprofit Organizations
Parent-to-Child Transfers Under Proposition 19
The old rule that let parents transfer a home to their children without triggering reassessment ended in 2021. Under Proposition 19, the child must move into the property as their primary residence within one year of the transfer to keep the parent’s lower assessed value.15California State Board of Equalization. Proposition 19 Fact Sheet
Even when the child moves in, there’s a value cap. The exclusion protects the parent’s taxable value plus an inflation-adjusted amount, currently $1,044,586 for transfers between February 16, 2025, and February 15, 2027.15California State Board of Equalization. Proposition 19 Fact Sheet If market value exceeds the parent’s assessed value by more than that, the excess gets added to the child’s new taxable value. For a long-held family home that has appreciated dramatically, the child can still face a real tax jump.
The child files form BOE-19-P with the Sacramento County Assessor within three years of the transfer date, and before selling to a third party. Filing late does not disqualify you, but the exclusion only starts in the year you file rather than reaching back to the transfer date.16California State Board of Equalization. Proposition 19 Fact Sheet Investment properties and second homes get no exclusion; the transfer triggers a full reassessment to current market value.
Appealing Your Assessed Value
If the Assessor’s number looks too high, you can file with the Sacramento County Assessment Appeals Board, an independent body that resolves disputes between taxpayers and the Assessor.17California Department of Tax and Fee Administration. Assessment Appeals Frequently Asked Questions In Sacramento County, the filing window for secured and unsecured roll appeals runs July 2 through November 30.18Sacramento County Clerk of the Board. Property Assessment Appeals
Two situations drive most appeals. One is a standard dispute where you believe the Assessor overvalued the property against what it would actually sell for. The other is a Proposition 8 decline-in-value claim, where current market value has dropped below the Proposition 13 assessed value. In both, the burden of proof is on you.
Show up with concrete evidence: recent comparable sales in your neighborhood, a written appraisal from a licensed appraiser, or documentation of physical problems that reduce value (structural damage, environmental contamination, adverse location factors). A successful appeal adjusts the assessed value for that year only. If depressed conditions continue, you may need to refile the next year.
If You Don’t Pay
Missing a deadline triggers the 10% penalty already covered, and that’s just the start. If taxes remain unpaid at 12:01 a.m. on July 1 after the fiscal year they were due, the property is declared tax-defaulted.19California State Controller’s Office. Public Auctions and Bidder Information Additional penalties and redemption fees start accruing.
You can redeem at any time by paying all defaulted taxes, penalties, and costs. After five years in default, the tax collector can sell the property at public auction to recover what is owed.19California State Controller’s Office. Public Auctions and Bidder Information Properties with nuisance abatement liens face a shorter three-year timeline. Once the notice of power to sell is recorded, the tax collector has four years to attempt sale, and your right to redeem ends the business day before the sale begins. An installment plan for delinquent taxes exists, but only while the property is still redeemable and not yet subject to sale.
Losing a home over a few thousand dollars in back taxes is preventable. If you cannot pay, contact the Sacramento County Department of Finance early. The installment option and the exemptions above exist to keep people in their homes.