Sacramento County Property Tax

Sacramento County property tax services help owners review tax bills, confirm payment deadlines, pay current or overdue taxes, and address billing or assessment questions. This article explains which county office handles each part of the process, how to use the official property tax system, what changes after a purchase or new construction, and which requirements apply to payment plans, penalty relief, and assessment appeals.

Which Office Handles Your Tax Question?

The Sacramento County Department of Finance handles property tax billing and collection through the Tax Collector. Its property tax service page provides access to payments, secured and unsecured tax information, payment plans, and penalty relief. Contact the Tax Collector about amounts due, payment status, duplicate bills, delinquent taxes, or payment arrangements.

The Tax Collector does not establish your property's assessed value or calculate the original tax amount. The County Assessor determines the person or entity to be assessed and the property's assessed value. The Auditor-Controller uses that information to calculate the tax, applying a rate of 1 percent plus bonded debt for the property's location. Direct levies and special assessments may also appear on a bill.

Questions about an assessment belong with the Assessor. A formal challenge to an assessed value goes through the Assessment Appeals Board, with filing assistance provided by the Clerk of the Board of Supervisors. Keeping these responsibilities separate helps you reach the office that can address the issue.

Property Tax Lookup and Bill Copies

The county's e-PropTax property tax system provides online tax searches and payment access. Select the appropriate property category: secured property generally concerns real estate, while unsecured property includes business personal property and fixtures, watercraft, aircraft, leased land, and equipment. The portal requires JavaScript.

Your 14-Digit Parcel Number

For a secured property lookup, have the 14-digit Assessor's parcel number ready. It appears at the upper left of the tax bill. If you do not have a bill or know the parcel number, the county directs owners to the Assessor's Parcel Viewer for an address search or to the Tax Collector for assistance.

Before paying, match the parcel number and the bill you intend to pay. A parcel can have an annual bill, a supplemental bill, or other assessments covering different periods. Selecting the parcel alone does not mean that every amount associated with it has been paid.

Information Available Through e-PropTax

The system provides the most recent annual secured bill and bills issued or due during the most recent fiscal year. It also provides payment coupons for unpaid current-year secured installments, information about direct levies and certain special assessments, and access to credit card and e-check payments.

If prior-year secured taxes remain unpaid, a warning and a link to further details may appear. Owner and address information are withheld from the tax information display for privacy. The county also cautions that online information may be incomplete or out of date, so contact the appropriate tax unit when a payment or balance needs clarification.

Property tax information is unavailable on Sundays from 9 a.m. to 1 p.m. during scheduled maintenance. A pop-up blocker may prevent some screens from opening. If you cannot view a bill or payment screen, review your browser settings before trying again.

Missing Bills and Telephone Access

Request a duplicate if your annual bill does not arrive. Failure to receive a bill generally does not justify cancellation of penalties, costs, or interest.

The Tax Collector's automated secured property information line operates 24 hours a day, seven days a week. Select option 1 and enter the 14-digit parcel number to hear current and prior-year amounts, payment deadlines, or payment dates. Option 2 provides direct levy information. Tax specialists are available Monday through Friday from 9 a.m. to 4 p.m.; select option 0 when offered. Call volume is especially heavy after bills and delinquency notices are mailed and near installment deadlines.

Annual Secured Tax Deadlines

Annual secured taxes cover the fiscal year from July 1 through June 30. The assessment is based on the property's status on January 1, the lien date. Annual bills are mailed once each year, by November 1.

The county's tax dates and bill information distinguishes the date an installment becomes due from the final date to pay without a delinquency penalty:

First installment: Due November 1; pay on or before December 10 to avoid a delinquency penalty.
Second installment: Due February 1; pay on or before April 10 to avoid a delinquency penalty.
Full annual payment: You may pay the entire annual bill on or before December 10 without penalty.

If December 10 or April 10 falls on a Saturday, Sunday, or holiday, payment may be made by the next business day. The county does not send a separate bill or reminder for the second installment. Keep the original bill and record the second deadline when you receive it.

The county's secured tax guidance identifies a 10 percent delinquency penalty and a $15 cost for unpaid bills. Taxes still unpaid after June 30 become prior-year delinquencies, with separate redemption charges and monthly penalties.

Payment Methods and Mailing Rules

Current-year and prior-year unpaid tax bills can be paid online by credit card or e-check through the county's payment system. The secured property tax information page explains the available bill information and online payment access.

For an e-check payment, verify the bank account and routing numbers before submitting. For a card payment, verify the card information. The county identifies incorrect payment information entered by a taxpayer as a reason it will deny a related penalty cancellation request.

Checks should be payable to Sacramento County and mailed to the payment address in the department list below. Include the appropriate payment stub when using the annual bill or an Owner's Information Copy.

Postmarks and Bank Bill Payments

Mailed payments should have a U.S. Postal Service cancellation postmark. A postage meter date shows that postage was paid; it does not establish when the Postal Service accepted the envelope.

A bank's online bill payment service is different from making a payment through the county's property tax portal. Bank bill payment envelopes may have no Postal Service postmark. The county states that initiating a bank payment before the delinquency date does not establish timely payment if it arrives late without a qualifying postmark. Review your bank's processing rules and allow for delivery.

Mortgage Impound Accounts

Owners whose mortgage companies pay annual property taxes receive an Owner's Information Copy. Mortgage companies typically pay in two installments. Receiving this copy does not, by itself, mean that you need to make a second payment.

If you paid off your mortgage or refinanced and became responsible for paying taxes directly, use the payment stubs on the Owner's Information Copy. The county does not issue a new annual bill simply because responsibility shifted from the lender to you.

Supplemental Bills After Property Changes

A change of ownership or completed new construction can trigger reassessment and a supplemental tax bill. The reassessment process normally takes six to nine months, but a supplemental bill may take a year or longer to arrive. A delay does not mean that no additional tax will be billed.

The county's supplemental and addenda tax information explains how these bills differ from annual taxes. A supplemental bill is additional to the annual secured bill; it does not replace it. Its deadlines depend on when it is mailed, so use the dates printed on that bill.

Why More Than One Bill Arrives

The timing of the ownership change or construction affects the number of supplemental bills. Events from July through December generally produce one bill covering the period through June 30. Events from January through May generally produce two bills: one for the remaining portion of the current fiscal year and another for the following fiscal year. A June event generally produces one bill for the following fiscal year.

Supplemental bills are not mailed to your lender. If you have an impound account, ask the lender specifically whether it will pay the supplemental bill. Do not assume that an arrangement covering annual taxes also covers this separate charge.

Corrected, Additional and Escaped Assessments

A corrected assessment bill replaces one previously issued bill. It may result from a calculation error, an exemption allocation error, or an approved decline-in-value reassessment. Depending on when the correction occurs, the replacement bill may be payable in one or two installments. Read the replacement bill and any Tax Collector notice to determine how earlier payments were credited and what balance remains.

An additional assessment bill concerns property or an event that should have been assessed for the current tax year. An escaped assessment bill concerns value omitted from a previous tax year's assessment. These distinctions matter because a replacement bill and an additional bill do not have the same effect on an existing obligation.

Negative Supplemental Assessments and Refunds

A reassessment following an ownership change can produce a negative supplemental assessment when the new market value is lower than the value used for the annual bill. That negative assessment does not change the current annual bill. The annual taxes must be paid in full before the Auditor-Controller can issue the supplemental refund.

Unsecured Property Tax Responsibilities

Unsecured taxes commonly apply to business equipment, fixtures, boats, aircraft, and other personal property. Certain real property-related assessments can also be issued as unsecured bills. The Unsecured and Personal Property Tax Unit handles questions about these accounts.

Annual personal property bills are mailed in July and are payable upon receipt. August 31 is the last day to pay without penalties and collection costs. When August 31 falls on a weekend or holiday, the deadline moves to the next business day.

Responsibility is based on ownership, possession, or control as of January 1. Selling a boat, aircraft, or business after that date does not remove responsibility for the annual bill issued the following July. Report the transfer to the Assessor so the next year's bill can reflect the buyer.

The online portal also distinguishes unsecured bills associated with a secured parcel from taxes that attach to the real estate. Such unsecured bills are owed by the assessed entity and do not attach to the property unless the entities are the same. Review the assessed entity and bill type before treating an unsecured amount as your obligation.

Overdue Taxes and Redemption Charges

Secured taxes unpaid on June 30 become tax-defaulted. A one-time $15 redemption fee is added, and redemption penalties begin accruing July 1 at 1.5 percent per month. Prior-year taxes become a separate account; their balance does not appear as part of the amount due on the current annual bill.

The county's prior-year delinquent tax information explains how to obtain a payoff amount. In e-PropTax, follow the “Prior Years are Delinquent” message on the Bill Summary screen. Contact the Secured Property Tax Unit for accounts five or more years overdue. Prior-year unsecured delinquent amounts are not available online and require assistance from the unsecured unit.

Some bonded special assessments are subject to accelerated judicial foreclosure. If an assessment is returned to the district for collection, payment must be arranged with that district. The remaining county tax balance continues to accrue applicable redemption charges.

After five or more years of delinquency, property may become subject to the Tax Collector's power of sale. Certain properties can reach that stage after three years. Property already subject to sale requires particular attention: redemption must be made with certified funds by 5 p.m. on the last business day before the sale, and California provides no extended redemption right.

Payment Plans for Eligible Bills

The county does not provide more than two installments for current secured taxes or more than one installment for current unsecured taxes. Its property tax payment plan information describes separate arrangements for eligible escaped assessments and tax-defaulted secured balances.

Five-Year Redemption Plans

Most prior-year secured delinquencies may qualify for a redemption plan paid in five or fewer installments. Starting a plan requires a signed contract, an initiation fee, and an initial payment of at least 20 percent of the original delinquent amount. Other tax bills must be paid on time. Foreclosable bonds are excluded.

Subsequent installments are due by April 10 each year and must include at least 20 percent of the original delinquent amount plus accrued penalties of 1.5 percent per month on the unpaid balance since the previous payment. Obtain the calculated amount through e-PropTax or the secured unit instead of reusing the previous installment amount.

Missing a required installment or failing to pay current-year taxes by April 10 can cancel the plan. Redemption penalties are then recalculated from the original default date as though the plan had not begun, with payments already made credited afterward.

Escaped Assessment Installment Plans

Certain prior-year escaped assessments exceeding $500 may qualify for a separate installment arrangement. A written request, initiation fee, initial payment of at least 20 percent, and timely payment of other taxes are required.

For secured escaped bills, the request deadline is April 10 of the current fiscal year or the last day of the month following the mailing month, whichever is later. For eligible unsecured business property or vessel escaped bills, the corresponding annual deadline is August 31 or the later mailing-based deadline. Confirm the applicable requirements with the unit handling your bill. Escaped bill payment plan information is not available online.

Requests for Tax Penalty Relief

The Tax Collector can cancel penalties only under limited statutory circumstances. The tax penalty relief application instructions require you to identify the bill type and year, select the applicable Revenue and Taxation Code provision, and explain the circumstances.

Potential grounds include evidence of a timely Postal Service postmark, substantial evidence that payment was mistakenly made on another property, certain county errors, or qualifying circumstances beyond the taxpayer's control despite ordinary care. Applications are reviewed individually.

Financial hardship alone is insufficient. The county also identifies a good payment history, unfamiliarity with the tax process, ordinary nonreceipt of a bill, and taxpayer errors entering online payment information as grounds that do not justify cancellation.

If relief is approved, the county instructs applicants to mail payment by check with the parcel number written on it and a copy of the confirmation page. Address the mailing to the Tax Collector, Attention: Penalty Cancellation, at the payment mailing address below.

Assessment Disputes and Appeal Filing

An assessment appeal addresses property value or another assessment matter within the board's jurisdiction. It is separate from a payment question or penalty cancellation request. The Assessment Appeals filing page identifies the 2026 annual decline-in-value filing period as July 2 through November 30, 2026.

The county accepts paper applications only. You may complete the application online and save it, but must submit the original signed application. The county requests blue ink. A $30 nonrefundable processing fee is required for each application filed for each year.

Applications are accepted at the Assessment Appeals main office and the South County Service Center. The main office operates Monday through Friday from 8 a.m. to 5 p.m.; the South County location operates Monday through Friday from 8 a.m. to 4 p.m.

Property Tax Offices and Addresses

Sacramento County Tax Collector's Office
700 H Street, Room 1710, Sacramento, CA 95814
Mailing address: P.O. Box 508, Sacramento, CA 95812-0508
Secured Property Tax Unit: (916) 874-6622
Unsecured (Personal Property) Tax Unit: (916) 874-7833

Sacramento County Assessor's Office
3636 American River Drive, Suite 200, Sacramento, CA 95864
(916) 875-0700

Assessment Appeals Board
700 H Street, Suite 2450, Sacramento, CA 95814
(916) 874-8174

County Service Center, South
8239 E. Stockton Boulevard, Suite A, Sacramento, CA 95828