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Updated 2025 Tax Year

Sutter County
Property Tax Guide

Everything you need to know about property taxes in Sutter 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
1.0% to 1.3% of assessed value (1% base rate plus voter-approved assessments, varies by Tax Rate Area)
1st Due
Nov 1
2nd Due
Feb 1
Exemptions
4+ Available
Section 1

How Property Tax Works

Sutter County property taxes fund essential local services including schools, fire protection, libraries, roads, and county operations. Property owners pay taxes based on their property's assessed value multiplied by the total tax rate for their specific Tax Rate Area (TRA). California's Proposition 13 establishes a base tax rate of approximately 1% of assessed value, with additional voter-approved assessments added on top.

The effective tax rate in Sutter County typically ranges from 1.0% to 1.3% of assessed value, depending on your property's location and the special taxing districts that serve it. These districts may include school bonds, community facilities districts (CFDs), and other local assessments. Your exact tax rate depends on your specific Tax Rate Area, as properties in different cities and unincorporated areas may have different combinations of special districts and their associated rates.

Properties are reassessed at market value when sold or when new construction is completed. Between these events, assessed value increases are capped at 2% annually under Proposition 13, regardless of actual market value changes.

Section 2

What Makes Up Your Tax Bill

ComponentApproximate RateDescription
Base County Rate~1.000%General county services, schools, basic operations
School Bonds0.000-0.200%Varies by school district and approved bond measures
City Bonds0.000-0.100%Municipal bonds (incorporated areas only)
CFD/Mello-Roos0.000-0.150%Community Facilities Districts for infrastructure
Other Special Districts0.000-0.050%Fire districts, library districts, other local services
Total Effective Rate1.000-1.300%Varies by Tax Rate Area (TRA)

Note: These rates apply to the FY 2024-2025 levy year. Actual rates vary significantly by Tax Rate Area within Sutter County. Properties in Yuba City, Live Oak, and unincorporated areas will have different rate combinations. Contact the Sutter County Assessor's Office for your specific TRA rate.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Sutter 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 your property's assessed value changes mid-year due to ownership transfer or new construction completion. When you purchase property or complete building improvements, the Assessor determines the difference between the old and new assessed values and calculates a prorated tax for the remaining portion of the fiscal year (July 1 - June 30).

The supplemental tax is calculated by taking the increase in assessed value, multiplying it by your property's tax rate, then prorating it for the months remaining in the fiscal year. For example, if you purchase a home in January that increases the assessed value by $100,000, and your tax rate is 1.15%, you would owe approximately $575 in supplemental taxes ($100,000 × 1.15% × 6 months ÷ 12 months).

Supplemental tax bills are typically mailed 30-90 days after the triggering event and have their own due dates separate from regular property tax installments. These taxes are in addition to, not instead of, your regular property tax payments.

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 (assumed TRA): 1.12%
  • Annual Tax: $3,282
  • Monthly (with escrow): $274

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 (assumed TRA): 1.18%
  • Annual Tax: $6,997
  • Monthly (with escrow): $583

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 (assumed TRA): 1.25%
  • Annual Tax: $12,413
  • Monthly (with escrow): $1,034

Note: Homeowner's Exemption requires annual application and saves approximately $70-80 per year. Tax rates vary by specific location within Sutter County.

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Section 5

Escrow & Property Taxes

Most mortgage lenders require borrowers to maintain an escrow account for property tax payments. Your lender collects 1/12th of your estimated annual property tax bill each month along with your mortgage payment, then pays the tax bills directly to Sutter County when due. The lender typically adds a cushion (usually 2 months of taxes) to ensure sufficient funds are available.

Property taxes in Sutter County are due November 1st and February 1st each year. Your lender will pay the first installment by December 10th (delinquent date) and the second installment by April 10th. If your actual tax bill differs from the estimate, your lender will conduct an annual escrow analysis and adjust your monthly payment accordingly, providing you with a refund for overpayments or requiring additional payments for shortages.

You can verify your tax payments and balances through the Sutter County Treasurer-Tax Collector's website. Even with an escrow account, you remain ultimately responsible for ensuring taxes are paid on time, so it's important to monitor that your lender is making timely payments.

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 Sutter County for FY 2024-2025? A: The first installment is due November 1, 2024 (delinquent December 10, 2024) and the second installment is due February 1, 2025 (delinquent April 10, 2025).

Q: What tax credits are available and do I need to apply? A: The Homeowner's Exemption reduces assessed value by $7,000 and requires annual application. Veterans' Exemptions and Disabled Persons' Exemptions are also available but require specific eligibility documentation and application. None of these are automatic.

Q: How does the Homestead exemption work in California? A: California does not have a traditional homestead exemption. The Homeowner's Exemption reduces your assessed value by $7,000, saving about $70-80 annually, and must be applied for through the Assessor's office.

Q: When does the Assessor revalue my property? A: Properties are reassessed to current market value upon change of ownership or completion of new construction. Otherwise, assessed values increase by a maximum of 2% annually under Proposition 13.

Q: How do I appeal my property assessment? A: File an assessment appeal application with the Sutter County Assessment Appeals Board between July 2 and November 30. The filing fee is typically $60 for residential properties.

Q: What are the penalties for late payment? A: A 10% penalty is added to the first installment after December 10th and to the second installment after April 10th. Additional penalties and costs may apply for extended delinquency.

Q: Can I pay my property taxes online? A: Yes, Sutter County accepts online payments through their Treasurer-Tax Collector website using bank transfers (e-check) or credit/debit cards. Convenience fees may apply for card payments.

Q: What are special district taxes on my bill? A: These include school bonds, CFD/Mello-Roos assessments, and other voter-approved taxes that vary by location within Sutter County. Contact the Assessor's office to understand the specific districts affecting your property.

Q: How do I apply for the Homeowner's Exemption? A: File form BOE-266 with the Sutter County Assessor's office by February 15th. The exemption must be renewed if you change ownership or if requested by the Assessor.

Q: What happens if I don't receive my tax bill? A: Property owners are responsible for paying taxes even if no bill is received. Contact the Treasurer-Tax Collector's office immediately to obtain your bill and avoid penalties.

Verified Sources

Backed by 10 Official Government Sources

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

01
County
BOE Tax Rate Area Maps – Sutter County 2025boe.ca.gov
02
State
California Property Tax: An Overviewboe.ca.gov
03
Tax Doc
Property Assessment and Taxessutter.gov
04
County
Property Tax Unclaimed Refunds - Sutter County, CAsutter.gov
05
County
Treasurer-Tax Collector | Sutter County, CAsutter.gov
06
County
County Assessment Appeals Filing Period for 2024boe.ca.gov
07
Tax Doc
Extension of Time for Accepting Claims for Property Tax ...boe.ca.gov
08
County
Sutter County Assessment Practices Surveyboe.ca.gov
09
2024 Letters To Assessors – Board of Equalizationboe.ca.gov
10
County
Sutter County, Californiasutter.gov
All sources verified as of 2025 Tax Year

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