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Updated 2025 Tax Year

Sierra County
Property Tax Guide

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

10 Official Sources
8 min read
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Quick Facts
Tax Rate
1% base rate + special districts (varies by location within county)
1st Due
Nov 1
2nd Due
Feb 1
Exemptions
4+ Available
Section 1

How Property Tax Works

Sierra County operates under California's property tax system, which is governed by Proposition 13 and administered at the county level. Property taxes in Sierra County fund essential local services including schools, county government operations, fire protection, and various special districts. The tax system is based on assessed value rather than market value, with annual assessment increases capped at 2% under Proposition 13.

The effective property tax rate in Sierra County varies by location within the county due to different combinations of special taxing districts, school districts, and municipal bonds. While the base county rate is 1% of assessed value as mandated by Proposition 13, additional assessments for voter-approved bonds and special districts can bring the total effective rate higher. Property owners should expect rate variations depending on their specific location within Sierra County and the special districts that serve their property.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Base County Rate1.00%Proposition 13 mandated base rate for county services
School District BondsVariesVoter-approved school facility bonds (location dependent)
Municipal BondsVariesCity/district infrastructure bonds where applicable
Special AssessmentsVariesFire districts, water districts, other local services
Total Effective Rate~1.00-1.25%Combined rate varies by property location

Rates shown are for FY 2024-2025. Actual rates vary significantly by location within Sierra County based on which special taxing districts serve each property. Contact the Sierra County Assessor's Office for your specific tax rate area.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Sierra 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 property undergoes reassessment due to a change in ownership or completion of new construction. State law requires the Sierra County Assessor's Office to immediately reappraise property when these events occur, creating a supplemental assessment that reflects the difference between the prior assessed value and the new assessment.

The supplemental tax amount is calculated by taking the difference between the old and new assessed values, multiplying by the applicable tax rate, and prorating based on the number of months remaining in the fiscal year (which ends June 30). For example, if a property's assessed value increases from $200,000 to $400,000 due to new construction completed in January, and the tax rate is 1.1%, the supplemental tax would be calculated as: ($400,000 - $200,000) × 1.1% × (6 months remaining ÷ 12 months) = $1,100. Supplemental tax bills are generated throughout the year as reassessment events occur.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Less: Homeowner's Exemption: -$7,000 (if applied for)
  • Net Taxable Value: $293,000
  • Tax Rate: 1.10% (example rate including districts)
  • Annual Tax: $3,223
  • Monthly Escrow: $269

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Less: Homeowner's Exemption: -$7,000 (if applied for)
  • Net Taxable Value: $593,000
  • Tax Rate: 1.15% (example rate including districts)
  • Annual Tax: $6,820
  • Monthly Escrow: $568

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Less: Homeowner's Exemption: -$7,000 (if applied for)
  • Net Taxable Value: $993,000
  • Tax Rate: 1.20% (example rate including districts)
  • Annual Tax: $11,916
  • Monthly Escrow: $993

Note: Homeowner's exemption requires annual application and saves approximately $70-84 annually. Tax rates vary by location within Sierra County.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Sierra County require property tax escrow accounts to ensure timely payment of property taxes. Your lender collects monthly payments equal to 1/12th of your annual property tax bill plus any additional amounts needed to maintain adequate reserves. The escrow account pays your property taxes directly to Sierra County when they become due.

Sierra County follows a unique payment schedule compared to most California counties, with the first installment due December 10th and the second installment due April 10th. Your lender will make these payments on your behalf if you have an escrow account. Annual escrow analysis statements from your lender will show any adjustments needed based on actual tax bills versus estimated amounts. You can verify that payments have been received by checking with the Sierra County Tax Collector's office or through their online payment portal.

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 Sierra County for FY 2024-2025? A: The first installment is due December 10, 2024, and the second installment is due April 10, 2025. This schedule differs from most California counties.

Q: What is the homeowner's exemption and how do I apply? A: The homeowner's exemption reduces your assessed value by $7,000 if you own and occupy the home as your primary residence on January 1st. You must apply annually with the Sierra County Assessor's Office - it is not automatic.

Q: Are there other tax credits available that require application? A: Yes, various credits may be available including disabled veteran exemptions, senior citizen exemptions, and low-income exemptions. All require separate applications with specific deadlines and eligibility requirements.

Q: How is my property assessed and when can I appeal? A: Properties are assessed annually as of January 1st based on purchase price or previous year's value plus up to 2% under Proposition 13. You can appeal assessments through the Sierra County Assessment Appeals Board, typically with filing deadlines in late fall.

Q: What are the penalties for late payment? A: Late payments incur a 10% penalty if paid through October 31st after the due date. Additional penalties and costs may apply for extended delinquency.

Q: Can I pay property taxes online? A: Contact the Sierra County Tax Collector's office to inquire about online payment options and acceptable payment methods.

Q: Why did I receive a supplemental tax bill? A: Supplemental bills are issued when property is reassessed due to change in ownership, new construction, or other reappraisable events. This is separate from your regular annual tax bill.

Q: What if I haven't received my tax bill? A: Tax bills are mailed in late October. Contact the Sierra County Tax Collector's office if you haven't received your bill by the due date, as you are still responsible for timely payment.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
SIERRA COUNTY - State Controller's Officesco.ca.gov
02
County
Property Tax Assistance | Sierra County, CA - Official Websitesierracounty.ca.gov
03
County
Property Tax Cycle | Sierra County, CA - Official Websitesierracounty.ca.gov
04
County
Calendar • Sierra County, CA • CivicEngagesierracounty.ca.gov
05
County
Important Dates | Sierra County, CA - Official Websitesierracounty.ca.gov
06
County
Calendar • Sierra County, CA • CivicEngagesierracounty.ca.gov
07
Homeowners' Exemptionsierracounty.ca.gov
08
County
Tax Savings Available | Sierra County, CA - Official Websitesierracounty.ca.gov
09
Tax Doc
Quick Links • Exemptions & Tax Reliefsierracounty.ca.gov
10
Tax Doc
Property Tax Informationsierracounty.ca.gov
All sources verified as of 2025 Tax Year

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