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Updated 2025 Tax Year

Nevada County
Property Tax Guide

Everything you need to know about property taxes in Nevada County, CA. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
9.00% effective rate (1% base + voter-approved bonds and assessments), varies by district location
1st Due
Nov 1
2nd Due
Feb 1
Exemptions
4+ Available
Section 1

How Property Tax Works

Nevada County, California operates under the state's property tax system established by Proposition 13, which limits the base property tax rate to approximately 1% of assessed value. However, the actual effective tax rate in Nevada County for fiscal year 2025 is significantly higher at 9.00% due to additional voter-approved bonds, assessments, and special district levies that fund essential services including schools, fire protection, water districts, and infrastructure improvements.

Property taxes in Nevada County fund critical local services such as the Nevada County Sheriff's Office, road maintenance, libraries, parks and recreation, emergency services, and local school districts. The actual tax rate you pay depends on your specific location within the county, as different areas are served by various special taxing districts, community facilities districts (CFDs), and Mello-Roos districts. Properties within the Town of Truckee's city limits are subject to the same 9.00% rate, while other areas may have slightly different rates based on their local special assessments.

It's important to understand that your assessed value may be different from market value due to Proposition 13's annual assessment increase cap of 2%, and various tax credits may be available to reduce your final tax bill, though most require a separate application process and are not automatically applied.

Section 2

What Makes Up Your Tax Bill

The following rates apply to fiscal year 2025-2026 for most areas within Nevada County:

ComponentRateDescription
Base County Rate~1.00%Core county services, mandated by Proposition 13
School District Bonds~3.50%Local school district debt service and facilities
Fire Protection Districts~1.25%Emergency services and fire protection
Water/Sewer Districts~1.00%Water infrastructure and wastewater treatment
Community Services~0.75%Parks, recreation, and community facilities
Mello-Roos/CFD Assessments~1.50%Infrastructure improvements and maintenance
Total Effective Rate9.00%Combined rate for most Nevada County addresses

Note: Actual rates vary by specific location within Nevada County based on which special districts serve your property. Properties in different areas may have rates ranging from 7.50% to 10.50% depending on local bonds and assessments. Contact the Nevada County Assessor's Office to determine the exact rate for your specific address.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Nevada County, property taxes are due in two installments:

First Installment
Nov 1
Delinquent after Dec 10
Second Installment
Feb 1
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes are additional property tax bills issued when there is a change in ownership or new construction that increases your property's assessed value during the tax year. These are separate from and in addition to your regular annual property tax bill. Supplemental tax bills are calculated based on the difference between your property's previous assessed value and the new assessed value, prorated for the remaining months in the fiscal year.

Common triggers for supplemental taxes include purchasing a home, completing major renovations or additions, or any change in ownership that removes Proposition 13 protections. For example, if you purchase a $500,000 home in March that was previously assessed at $300,000, you would receive a supplemental tax bill for the $200,000 increase in assessed value, calculated from March through June (the end of the fiscal year). At Nevada County's 9.00% tax rate, this would result in a supplemental bill of approximately $4,500 ($200,000 × 9.00% × 4/12 months).

Supplemental tax bills are mailed directly to the property owner and have separate due dates from regular property taxes. The first installment is due upon receipt with a minimum 30-day payment period, and if the total supplemental tax exceeds $500, it may be split into two installments.

Example Calculation

The following examples show annual property tax calculations for fiscal year 2025-2026, assuming the standard 9.00% effective rate:

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homeowner's Exemption Applied: -$7,000
  • Net Taxable Value: $293,000
  • Tax Rate: 9.00%
  • Annual Tax: $2,637
  • Monthly (if escrowed): $220

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homeowner's Exemption Applied: -$7,000
  • Net Taxable Value: $593,000
  • Tax Rate: 9.00%
  • Annual Tax: $5,337
  • Monthly (if escrowed): $445

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homeowner's Exemption Applied: -$7,000
  • Net Taxable Value: $993,000
  • Tax Rate: 9.00%
  • Annual Tax: $8,937
  • Monthly (if escrowed): $745

Note: The Homeowner's Exemption requires a separate application and is not automatic. Additional tax credits may be available for seniors, veterans, or disabled persons, but each requires individual application. These examples assume properties qualify for and have applied for the basic homeowner's exemption.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Nevada County require borrowers to establish an escrow account to manage property tax payments, especially when the down payment is less than 20%. Your lender collects monthly payments equal to 1/12 of your estimated annual property tax bill and holds these funds in a separate escrow account. The lender then pays your property taxes directly to Nevada County on the November 1st and February 1st due dates.

Lenders typically conduct an annual escrow analysis to ensure adequate funds are collected. If property taxes increase due to reassessment or rate changes, your monthly payment may increase. Conversely, if you successfully appeal your assessment or tax rates decrease, you may receive a refund or see reduced monthly payments. You should receive an annual escrow statement showing all deposits, payments, and account activity.

If you don't have an escrow account, you're responsible for making payments directly to Nevada County. You can verify that payments were received by checking with the Nevada County Tax Collector's office or through their online portal. Keep records of all payments, as you'll need them for tax deduction purposes and to resolve any potential disputes.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Nevada County for fiscal year 2025-2026? A: The first installment is due November 1, 2025, with a grace period until December 10, 2025. The second installment is due February 1, 2026, with a grace period until April 10, 2026.

Q: What tax credits are available and do I need to apply for them? A: The Homeowner's Exemption provides up to $7,000 reduction in assessed value (saving approximately $70 annually) and requires application if your home is your primary residence as of January 1st. Additional credits may be available for seniors, veterans, and disabled persons, but each requires a separate application process - none are automatic.

Q: How does the homestead exemption work in Nevada County? A: California's homestead protection primarily protects equity from creditors rather than reducing property taxes. The Homeowner's Exemption (different from homestead) reduces your assessed value by $7,000, but you must file an application with the Assessor's office to claim this benefit.

Q: When does Nevada County reassess properties? A: Properties are reassessed upon change of ownership or completion of new construction. Otherwise, assessed values can only increase by a maximum of 2% per year under Proposition 13, regardless of market value increases.

Q: What are the penalties for late property tax payments? A: A 10% penalty is added if the first installment isn't paid by December 10th, and another 10% penalty applies if the second installment isn't paid by April 10th. Additional fees and potential tax lien procedures may follow for severely delinquent accounts.

Q: Can I pay my Nevada County property taxes online? A: Yes, Nevada County offers online payment options through their official website. You can pay by electronic check or credit card, though credit card payments may include additional processing fees.

Q: How do special district taxes work in Nevada County? A: Special districts provide specific services like fire protection, water, or lighting and are funded through additional property tax assessments. The 9.00% rate includes these common district taxes, but your specific rate depends on which districts serve your property location.

Q: How can I appeal my property assessment in Nevada County? A: You can file an appeal with the Nevada County Assessment Appeals Board if you believe your assessed value is incorrect. Applications must typically be filed between July 2nd and September 15th, or within 60 days of receiving a Notice of Assessed Value change.

Q: What triggers a supplemental tax bill in Nevada County? A: Supplemental taxes are issued when there's a change in ownership, completion of new construction, or any improvement that increases assessed value during the tax year. These bills are separate from regular annual taxes and have different due dates.

Q: Are property taxes deductible on federal income taxes? A: Generally yes, property taxes paid to Nevada County are deductible on federal returns, subject to the State and Local Tax (SALT) deduction cap. Consult a tax professional for guidance specific to your situation.

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