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Updated 2025 Tax Year

Tuolumne County
Property Tax Guide

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

10 Official Sources
8 min read
Quick Facts
Tax Rate
1.0% to 1.3% of assessed value (varies by district and voter-approved bonds)
1st Due
Nov 1
2nd Due
Feb 1
Exemptions
4+ Available
Section 1

How Property Tax Works

Tuolumne County's property tax system is the primary funding mechanism for essential local services including schools, fire protection, law enforcement, libraries, and county operations. Located in California's Sierra Nevada foothills, the county operates under California's Proposition 13 framework, which establishes a base tax rate of approximately 1% of assessed value plus voter-approved bonds and assessments. Property taxes in Tuolumne County typically range from 1.0% to 1.3% of assessed value, depending on your specific location within the county.

The actual tax rate varies significantly by location due to special taxing districts, school bonds, fire district assessments, and community facilities districts (CFDs). Properties within incorporated cities like Sonora may have different rates than unincorporated areas, and rural properties may be subject to additional fire protection district fees. The Tuolumne County Assessor determines assessed values each year, while various local agencies set their individual tax rates to fund specific services.

Section 2

What Makes Up Your Tax Bill

Tuolumne County Property Tax Components (FY 2025-2026)

ComponentApproximate RateDescription
Base County Rate~0.25%General county services, administration
School Districts~0.60-0.75%K-12 education funding varies by district
Fire Protection~0.05-0.15%Fire services, varies by district
Library Services~0.02%County library system
Water/Sewer Districts~0.01-0.10%Municipal services where applicable
School Bonds~0.05-0.20%Voter-approved facility improvements
Total Effective Rate~1.0-1.3%Varies by location and districts

Note: Rates shown are estimates and vary by specific tax rate area (TRA). Properties may be subject to additional Mello-Roos Community Facilities District fees. Contact the Tuolumne County Assessor's Office for your exact tax rate area and current levy rates.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Tuolumne 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's a change in ownership or completion of new construction that increases a property's assessed value mid-year. In Tuolumne County, these taxes cover the period from when the change occurred until the end of the fiscal year (June 30). The supplemental assessment is calculated as the difference between the new assessed value and the previous assessed value, prorated for the remaining months in the tax year.

For example, if you purchase a home in Tuolumne County in October for $500,000 that was previously assessed at $300,000, you'll receive a supplemental tax bill for the $200,000 increase in assessed value covering October through June (9 months). At a 1.2% tax rate, this would result in a supplemental bill of approximately $1,800 ($200,000 × 1.2% × 9/12 months). Supplemental tax bills are typically mailed within 6-8 weeks after the assessor receives notice of the ownership change or completed construction.

Example Calculation

Property Tax Calculations for Tuolumne County (FY 2025-2026)

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Less: Homeowner's Exemption: -$7,000 (saves ~$70-80/year)
  • Net Taxable Value: $293,000
  • Tax Rate (estimated): 1.15%
  • Annual Tax: $3,370
  • Monthly (if escrowed): $281

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Less: Homeowner's Exemption: -$7,000
  • Net Taxable Value: $593,000
  • Tax Rate (estimated): 1.20%
  • Annual Tax: $7,116
  • Monthly (if escrowed): $593

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Less: Homeowner's Exemption: -$7,000
  • Net Taxable Value: $993,000
  • Tax Rate (estimated): 1.25%
  • Annual Tax: $12,413
  • Monthly (if escrowed): $1,034

Note: Homeowner's Exemption requires annual application and provides $7,000 reduction in assessed value. Veterans may qualify for additional exemptions with separate applications.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Tuolumne County require property tax payments to be escrowed, meaning your monthly mortgage payment includes 1/12 of your annual property tax bill. Your lender collects these funds monthly and pays your property taxes directly to the county when due. The escrow account is typically analyzed annually, and your monthly payment may be adjusted based on actual tax bills and account balance.

Property taxes in Tuolumne County are due in two installments: the first installment covers July through December and is typically due in November, while the second installment covers January through June and is due February 1st. However, recent information indicates the first installment may be due in April for the current tax year. Your lender will pay these installments from your escrow account. You should receive an annual escrow statement showing all deposits and payments, and you can verify payments were made by checking with the Tuolumne County Tax Collector's office or viewing your property's payment history online.

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 Tuolumne County for FY 2025-2026? A: The first installment is due April 2025, and the second installment is due February 1, 2026. The second installment becomes delinquent on April 11, 2026.

Q: What tax credits are available and do I need to apply? A: The Homeowner's Exemption reduces assessed value by $7,000 (saving ~$70-80 annually) and requires annual application. Veterans may qualify for additional exemptions up to $4,000-$10,000+ depending on disability rating, also requiring application. Senior citizens may qualify for postponement programs but must apply.

Q: How does the Homeowner's Exemption work? A: This is an assessed value reduction, not a homestead credit. It reduces your home's assessed value by $7,000, which translates to roughly $70-80 in annual tax savings. You must file an application with the Assessor's office to receive this benefit.

Q: When are properties reassessed? A: Properties are reassessed upon change of ownership or completion of new construction. Otherwise, assessed values can only increase by a maximum of 2% annually under Proposition 13. The assessment date is January 1st each year.

Q: What are the penalties for late payment? A: Late payments incur a 10% penalty, plus additional costs and potential redemption fees. Properties can eventually be sold at tax sales for continued non-payment.

Q: Can I pay property taxes online? A: Yes, Tuolumne County typically offers online payment options through their Tax Collector's website. Contact the Tax Collector's office for current online payment methods and any associated fees.

Q: What if I disagree with my assessment? A: You can appeal your assessment to the Tuolumne County Assessment Appeals Board. Appeals must typically be filed between July 2 and September 15, or within 60 days of receiving a notice of changed assessment.

Q: Are there additional taxes for special districts? A: Yes, properties may be subject to additional taxes for fire protection districts, school bonds, library services, and Community Facilities Districts (Mello-Roos). These vary by location within the county and appear as separate line items on your tax bill.

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