Sacramento County Property Tax Guide for Homeowners, Buyers and Families.

Section 1

How Sacramento County property taxes are calculated

California uses an acquisition-value system. The county does not tax a home at its current market value every year. Instead, the assessed value is established when the property changes hands or is newly constructed, and under Proposition 13 that assessed value may increase by an inflation factor of no more than 2% per year. For the 2026-27 assessment year, the California Board of Equalization set that factor at the full 2.0% cap. A home bought decades ago and held without a triggering event can therefore carry an assessed value far below today's market price.

The three county offices behind your bill

Three Sacramento County offices work together on property tax, and each answers a different question:

There is no separate City of Sacramento standard rate. The statewide 1% levy is allocated among local agencies, which is why Sacramento County, school districts, and special districts each receive a share of the single bill.

Section 2

Illustrative examples at the 1% rate

The table below shows the base tax at the 1% rate only. These examples exclude voter-approved debt, direct assessments, Mello-Roos/CFD charges, special taxes, and exemptions, and actual bills are usually higher than the 1% basic amount. Use the table to estimate the base, then confirm the full bill for a specific parcel with the county.

What can change the assessed value

• Change in ownership: a purchase or another triggering transfer generally restarts the assessed value at the new market value.
• Completed new construction: newly built or significantly added square footage is added to the roll at current value.
• A qualifying transfer of taxable value: in specific situations, such as a Proposition 19 55+ transfer, taxable value can move to a replacement home.
• Temporary reduction under Proposition 8: when the January 1 market value falls below the Prop 13 factored base-year value, the Assessor may temporarily lower the assessed value to market, and it can be raised back as the market recovers.
• Expiration or loss of an exemption or exclusion: for example, when a property stops being an owner's principal residence.
• Correction of an error or an escaped assessment: fixing a mistake on the roll or adding value that was previously missed.

What appears on the bill

• The 1% basic tax on assessed value.
• Voter-approved bond debt rates, such as school facilities and infrastructure bonds.
• Direct assessments and special taxes tied to the parcel.
• CFD / Mello-Roos charges, when the property sits in a community facilities district.
• Service or district charges, such as fire, sewer, or lighting districts.
• Corrections, prior-year amounts, and supplemental amounts, which may arrive on separate bills.

Section 3

Important property tax dates

Sacramento County runs on a fiscal year that runs from July 1 to June 30, and the important dates are fixed. Here is the calendar, in order:

How to pay: Sacramento County payment options

• Online through the Tax Collector's ePropTax system (eproptax.saccounty.gov) using the 14-digit Assessor's Parcel Number. E-check payments are free; credit and debit card payments carry a convenience fee charged by a third-party processor.
• By phone, by mail, or in person at the Tax Collector window at 700 H Street, Room 1710, Sacramento.
• Late installments accrue a 10% delinquency penalty on the unpaid portion, so pay each installment on time. Many owners let a mortgage escrow impound account handle both installments, but confirm the servicer actually pays on schedule.

Source: Sacramento County Department of Finance, annual tax dates and bill information and secured taxes.

Section 4

Supplemental bills: the tax surprise after a purchase

A supplemental bill is issued after a change in ownership or completed new construction. It covers the difference between the prior assessed value and the new assessed value for the portion of the fiscal year remaining after the change. For a buyer, that means the home's tax bill can jump to reflect the purchase price, and the county bills that difference separately.

What surprises buyers most

• The regular annual bill may still reflect the prior owner's assessed value, so it can look lower than expected.
• The supplemental bill is separate from the regular secured bill and arrives on its own schedule.
• More than one supplemental bill may be issued, for example when an appraisal is revised.
• A mortgage impound account may not pay the supplemental bill. Many escrow accounts only budget the regular annual tax.
• A closing-statement proration of taxes is not the same as paying future bills. The county charges the owner of record, not the party that received a credit at closing.

Buyer steps to stay ahead of the bill

• Watch the mail carefully after the purchase, including mail to the address the Assessor has on file.
• Confirm the Assessor has the correct mailing address for the new owner.
• Check the county online property-tax system regularly with the parcel number.
• Ask the loan servicer whether supplemental bills are paid through the impound account or must be paid separately.

Section 5

Homeowners' Exemption

The Homeowners' Exemption reduces the assessed value of a qualifying principal residence by $7,000, which generally saves approximately $70 to $80 per year. It is free, but an application is required. Most owner-occupants who have not filed should consider it.

Who qualifies

• Owner, co-owner, or a purchaser named in a contract of sale for the property.
• The home must be the principal place of residence, occupied as the owner's principal residence as of 12:01 a.m. on January 1.
• Rental, vacant, vacation, and secondary homes generally do not qualify.

Filing windows

• File by February 15 for the full annual exemption for that year.
• February 16 through December 10 generally allows a partial exemption, subject to county rules.
• For a home purchased or built after January 1, file within 30 days of the supplemental assessment notice.

Section 6

Proposition 19 for age 55+ homeowners

Proposition 19 lets a qualifying homeowner transfer the taxable value of the original principal residence to a replacement principal residence anywhere in California. Instead of losing a low Prop 13 assessed value at the sale, the qualified homeowner can carry it to the next home, with adjustments when the replacement costs more.

Who qualifies

• At least 55 years old at the time the original principal residence is sold.
• Severely and permanently disabled, under the rules in California Revenue and Taxation Code section 69.5.
• A qualifying victim of a Governor-declared disaster whose original property sustained more than 50% damage.

The rules in plain language

• Both the original home and the replacement home must be principal residences.
• The sale of the original home and the purchase or new construction of the replacement generally happen within two years of each other.
• Any California county qualifies; the replacement does not have to be in the same county.
• The benefit is usable up to three times in a lifetime.
• If the replacement home is more expensive than the original, part of the difference is added to the transferred taxable value.
• The transfer is not automatic. A claim is filed in the county where the replacement home is located.
• A claim filed within three years may receive full retrospective benefit; a later claim may receive prospective relief only.

Section 7

Property Tax Postponement

The Property Tax Postponement program lets certain homeowners defer current-year property taxes on their principal residence. It is important to be clear about what it is: postponement is a deferral, not forgiveness. The state records a lien on the property, and the deferred amount, with interest, must be repaid, usually when the home is sold or the borrower no longer qualifies.

2026-2027 snapshot

• The applicant must be at least 62 years old, blind, or disabled.
• The applicant must own and occupy the home as a principal residence.
• The current household-income limit is $57,002 or less (2026).
• The applicant must have at least 40% equity in the home.
• A reverse mortgage generally makes the property ineligible.
• Applications are available September 2026; the filing period runs October 1, 2026, through February 10, 2027.

Section 8

Disabled Veterans' Exemption

California offers a Disabled Veterans' Exemption at two levels: a basic exemption with no income test, and a larger low-income exemption that requires annual income qualification. The exemption can be significant, so a qualifying veteran or surviving spouse should make sure the Assessor knows about it.

Who qualifies

• A veteran rated 100% disabled, or rated 100% unemployable, due to a service-connected injury or disease.
• The unmarried surviving spouse of a qualifying deceased disabled veteran.
• The unmarried surviving spouse of a qualifying veteran who died on active duty from a service-connected injury or disease.

2026 Sacramento County amounts

The 2026 household-income limit for the low-income exemption is $81,131. The amounts above apply for the 2026 assessment year (lien date January 1, 2026), which funds the 2026-27 tax bills. For the 2027 assessment year, the California State Board of Equalization has announced higher amounts effective January 1, 2027: a basic exemption of $185,889, a low-income exemption of $278,836, and a household income limit of $83,474. The basic exemption is a one-time filing; the low-income exemption must be claimed each year. Verify the current amounts and income limit with the Sacramento County Assessor and the California State Board of Equalization before relying on them.

Section 9

Death of the owner: what families need to know

The decedent's representative must generally notify the Assessor within 150 days of the death, or, if the estate is probated, when the probate inventory and appraisal is filed. Notifying the Assessor is what triggers a review of whether the property should be reassessed and whether an exclusion applies.

Documents the Assessor generally asks for

• A Change in Ownership Statement, Death of Real Property Owner, for each property owned by the decedent.
• A certified copy of the death certificate.
• A signed will, if applicable.
• The entire trust, including amendments and attachments, if the property is held in a trust.
• Letters of Administration and a list of heirs, when there is no will or trust.
• Any claim for an available reassessment exclusion.
• Other supporting documents the Assessor requests.

Sources: California Courts, guide to property after someone dies, and the California Franchise Tax Board, Publication 1016, Real Estate Withholding Guidelines.

Proposition 19 and inherited homes

The parent-child and grandparent-grandchild exclusions were narrowed for transfers occurring after February 15, 2021. An inherited residence does not automatically keep the lower assessed value, and the old automatic exclusion assumptions no longer hold.

Principal-residence requirement: at least one eligible child generally must make the property a principal residence and file for, and qualify for, the Homeowners' Exemption or Disabled Veterans' Exemption within one year of the transfer for the full benefit. Otherwise the property may be reassessed to fair market value.

Value limitation: for transfers from February 16, 2025, through February 15, 2027, Sacramento County lists the adjustment amount as $1,044,586 above the property's taxable value at transfer. If the market value exceeds the applicable limit, the excess is added to the taxable value.

The exclusion generally does not extend to a residential rental, vacation home, or commercial property. Grandparent-grandchild transfers carry additional requirements, including whether an intervening parent is deceased. Confirm every detail with the county and a qualified tax professional.

For the full walkthrough of selling an inherited home, from authority and title to escrow and closing, see the Sacramento Probate and Inherited Property Guide . Homeowners 55 and older planning ahead will also find the 50+ Real Estate Guidance page useful for downsizing and next-home decisions.

A short checklist for heirs

• Confirm the legal authority for the estate or trust, such as Letters, the trust document, or another authority instrument.
• Confirm the Assessor was notified of the death.
• Ask whether a reassessment already occurred and what value was enrolled.
• Review all current, supplemental, and delinquent bills, and confirm who is paying them.
• Determine the heirs' intent and eligibility to occupy the property as a principal residence.
• Ask a qualified tax professional about tax consequences before transferring title or selling.
• Request a current market analysis of the property from a local real estate professional.

Section 10

Assessment review and appeal

Proposition 8 can provide a temporary reduction when the January 1 market value of a property falls below its Prop 13 factored base-year value. When the market drops, owners can ask the Assessor to review the enrolled value, and the value can be raised again later as the market recovers. There are two paths, and they run on different calendars.

Sources: Sacramento County Clerk of the Board, assessment appeals filing deadlines, and the Sacramento County Assessor, informal decline-in-value review.

Section 11

Look up your property: official Sacramento County tools

The county publishes the tools to verify a property's tax picture online, and they are free to use. Four steps:

1. 1 Find your 14-digit Assessor's Parcel Number (APN) using the Sacramento County Assessor Parcel Viewer.
2. 2 Use the APN in the county online property-tax system to pull up the parcel's record.
3. 3 Confirm the assessed value, tax-rate area, installment status, direct assessments, and any separate supplemental bills.
4. 4 Save or print the result, and verify anything you do not recognize with the county office.

Official resources

These links open in a new tab and go directly to Sacramento County, the California State Controller's Office, the California Board of Equalization, the California Franchise Tax Board, and the California Courts.

Section 12

Frequently asked questions

The questions Sacramento County homeowners, buyers, and families ask most, answered in plain language:

More questions about the home side of an estate? The Sacramento Probate Real Estate FAQ answers the questions executors, trustees, and heirs ask first.