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.