Nevada County Property Tax Records

Nevada County property tax records are available through the County Assessor and Tax Collector offices in Nevada City. These offices manage all property valuations and tax collections for the county. The Assessor sets property values each January 1. The Tax Collector sends bills twice yearly and processes payments from property owners. You can search tax records online or visit the county offices in person. California law allows public access to most property tax information. Searches work with parcel numbers, property addresses, or owner names. Both offices provide assistance to help property owners understand their assessments and bills.

Nevada County Assessor Office

The Nevada County Assessor is located at 950 Maidu Ave Suite 290 in Nevada City. Call 530-265-1232 for assessment questions. The Assessor values all real and personal property in the county. Property values are set annually on January 1, which is the lien date for property taxes.

Under California Proposition 13, property is assessed at market value when purchased. After that, the assessed value can increase by up to two percent each year unless you add new construction. When you sell or transfer property, it gets revalued at the new sale price. This system keeps taxes predictable for long-term property owners.

If you make improvements to your property, the Assessor will add value for the new construction. Adding a garage, expanding your home, or building other structures triggers a supplemental assessment. You must report new construction to the Assessor. Failure to report can result in penalties and back taxes.

The Assessor maintains detailed records for every parcel. These include ownership information, parcel maps, building details, and assessment history. You can request copies of assessment rolls or specific parcel data. Some records are available online while others require a visit or written request.

Tax Collector and Payment Options

Nevada County Tax Collector handles all property tax billing and collection. The office is at 950 Maidu Ave in Nevada City. Call 530-265-1285 with payment questions. Property tax bills are sent in two installments each fiscal year.

The first installment is due November 1 and covers July through December. Bills mail in October. Payment must be made by 5:00 pm on December 10 to avoid a ten percent penalty. The second installment is due February 1 and covers January through June. It becomes delinquent at 5:00 pm on April 10 with a ten percent penalty plus costs.

You can pay online, by mail, or in person. Online payments are available through the county website. Credit and debit cards have a service fee. Electronic checks may be free or have a lower fee. Check the website for current fee amounts before paying.

For mail payments, send to the address on your bill. Include the payment stub. Payments must be postmarked by the due date. For in-person payments, visit the Tax Collector during business hours. Cash, checks, and cards are accepted at the counter.

Search Property Tax Information

Nevada County provides online access to property tax records. Search by parcel number, property address, or owner name. The system shows current bills, payment history, and assessment details. This is a free public service provided by the county.

Your parcel number is on your tax bill and deed. It is also called an Assessor's Parcel Number or APN. This number uniquely identifies your property. Keep it available for future searches and payments.

Online searches display assessed value, exemptions, and total tax amount. You can see special assessments for bonds and other charges. Payment history shows when payments were received and credited to your account.

Note: Most searches are instant and require no login or registration.

Property Tax Exemptions

Nevada County offers several property tax exemptions. The Homeowners' Exemption reduces assessed value by $7,000 for owner-occupied residences. File by February 15 to get the exemption for that tax year. Once approved, it renews automatically as long as the home remains your primary residence.

Disabled Veterans' Exemption is available to veterans with service-connected disabilities. The exemption amount depends on disability rating and income. Higher disability percentages result in larger exemptions. Submit your VA disability rating documentation with the application.

Disabled persons under 62 can also qualify for an exemption. You must meet income limits and provide proof of disability. Blind persons qualify for this exemption as well. All applications go through the Assessor office.

Churches and nonprofits may get exemptions on property used for religious or charitable purposes. These require annual filings and proof of exempt use. Contact the Assessor at 530-265-1232 for forms and filing instructions.

Assessment Appeals Process

If your property assessment seems too high, you can file an appeal. The Nevada County Assessment Appeals Board hears these disputes. Appeals must be filed between July 2 and September 15 for regular assessment disputes. Some decline-in-value appeals have extended deadlines through November 30.

Get an appeal form from the Assessor or the Clerk of the Board. Fill out all sections completely. State your opinion of the correct value and explain why you disagree with the Assessor. Attach evidence like recent sales of similar properties, a professional appraisal, or photos of damage.

After filing, the Board schedules a hearing. You get at least 45 days notice before the hearing date. At the hearing, present your case with supporting evidence. The Assessor presents their valuation. The Board decides the correct value based on all evidence. You can represent yourself or hire professional help.

A successful appeal reduces your taxes for that year only. You must file a new appeal each year if you continue to disagree with the assessment.

California Property Tax Law

Property taxes in California are governed by Proposition 13. This constitutional amendment limits the base tax rate to one percent of assessed value. It also caps annual increases at two percent unless property changes ownership or receives new construction. Proposition 13 is in California Constitution Article XIII A.

The California Revenue and Taxation Code contains detailed rules for assessment and collection. Section 218 covers the Homeowners' Exemption. Sections 1601 through 1604 govern assessment appeals. These laws apply to all California counties including Nevada County.

The California State Board of Equalization oversees county assessors. They conduct audits and issue guidance on assessment practices. Find resources and FAQs at boe.ca.gov/proptaxes/proptax.htm.

Key Dates for Property Owners

Important dates include January 1, the lien date when values are set. February 15 is the exemption filing deadline. November 1 is when first installment taxes are due. December 10 at 5:00 pm is the first installment delinquency date with ten percent penalty.

February 1 is the second installment due date. April 10 at 5:00 pm is when second installment becomes delinquent. After June 30, unpaid taxes go into default. Business property statements are due April 1. Assessment appeals are filed between July 2 and September 15 in most cases.

Nearby Counties

Nevada County borders several other California counties. Each county manages its own property tax system.