The Property Tax Division prepares the levy for all taxable properties in the County. Each year, the division receives the assessed values, as determined by the County Assessor, multiplies those value times the constitutional tax limit, adds rates charged for any voter approved debt, and finally adds to those charges any direct assessments levied by individual taxing agencies for services provided. This total constitutes the amount of the tax to be collected on tax bills. The Auditor-Controller then charges the Tax Collector to collect the tax amount. After the tax bills are paid, the Property Tax Division distributes the tax collections to the County, Cities, Schools, Special Districts. The Property Tax Division also processes roll corrections.
Division Responsibilities
- Coordinating tax matter between the Assessor, Tax Collector, Cities, Schools, Special Districts, and the State
- Sets current and delinquent tax rates
- Calculates and maintains property tax apportionment factors and allocations
- Projects secured tax collections for various taxing agencies throughout the county
- Apportion all property tax collections to the taxing entities within the County including the County, Cities, Schools, Special Districts (Fire, Water, Cemetery, and Community Service Districts)
County Assessed Values
Tax Collector Questions
If you have questions about any of the following, please contact the Tax Collector’s Office at 530-749-7840.
- How can payments be made?
- How much do I owe?
- I lost or did not receive my tax bill, what do I do?
- If I don’t agree with a certain direct charge, can I exclude it from my payment?
- Is there a program to help people who need help in paying their property taxes?
- What are the penalties for delinquent payments?
- How do I pay property tax payments?
- Is there tax on defaulted land sales?
- What is tax redemption and installments plans?
- Who do I talk to regarding a lien?
If you have questions about any of the following, please contact the Assessor’s Office at 530-749-7820.
- What are assessed values?
- What are supplemental valuations due to ownership changes and/or new construction?
- How do I get property value exemptions such as homeowner's or veteran's?
- What are parent/child or grandparents/grandchildren transfers?
- Can I have more information on possessory Interest?
- Who can I contact to have my property value re-evaluated?
- Why did my value increase when my neighbors’ decreased?
- Why have I received a notice of change in assessed valuation?
- Why have I received a notice of supplemental assessment?
- How can I estimate my supplemental taxes?
- What is a lien date?
- Who do I contact to change my name and/or address?
- Can I carry over my value if moved from another county?