Search Sierra County Property Tax Records

Sierra County property tax records are managed by the County Assessor and Tax Collector in Downieville. These offices handle 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 all payments. Property tax information is public record and can be searched by anyone. You can look up records using parcel numbers, property addresses, or owner names. The county provides search tools online and offers in-person assistance at county offices. Records show assessed values, exemptions, special assessments, and payment history for all Sierra County parcels.

Assessor Office and Property Values

The Sierra County Assessor office is at 100 Courthouse Square in Downieville. Call 530-289-3283 for assessment questions. The Assessor values all property in Sierra County including homes, land, commercial property, and business equipment. Property values are set annually on January 1, the lien date.

California Proposition 13 controls property valuation. When you buy property, it is assessed at the purchase price. Each year after that, the value can increase by up to two percent unless you add new construction. Major improvements like new buildings or additions trigger a supplemental assessment that adds value to your base assessment.

Property owners must report new construction to the Assessor. If you build a structure, add rooms, or make major improvements, notify the office. An appraiser will inspect and determine the added value. This gets added to your assessment roll starting the next tax year or sooner.

The Assessor maintains records on every parcel in the county. These include ownership history, parcel maps, building descriptions, and land details. You can request copies of assessment rolls or parcel information. Some records are available online. Others require an office visit or written request with possible fees.

Tax Bills and Payment Methods

Sierra County Tax Collector manages all property tax billing and collection. Call 530-289-3286 with payment questions. The office is at 100 Courthouse Square in Downieville. Tax bills are sent in two installments each fiscal year.

First installment bills mail in October and are due November 1. They cover taxes for July through December. If not paid by 5:00 pm on December 10, a ten percent penalty is added automatically. Second installment bills are due February 1 and cover January through June. These become delinquent at 5:00 pm on April 10 with a ten percent penalty plus additional costs.

You can pay online, by mail, or in person. The county website provides links for online payment. Credit and debit cards have a service fee. Electronic checks may be free or have a lower fee. Check current fees on the payment page before completing your transaction.

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. Bring your bill or parcel number.

Look Up Tax Information

Sierra County provides access to property tax records. You can search online or visit the county offices. Search by parcel number, property address, or owner name. The system shows current bills, payment history, and assessment details.

Your parcel number appears on your tax bill and deed. It is also called an Assessor's Parcel Number or APN. This unique identifier is needed for most searches. Keep it with your property documents.

Search results display assessed value, exemptions, and total tax. You can see special assessments and bonds that add to your base tax. Payment history shows when payments were received and applied.

Note: Searches are free for public use.

Property Tax Exemptions

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

Veterans with disabilities can apply for the Disabled Veterans' Exemption. The amount depends on disability rating and household income. Higher disability percentages result in larger exemptions. Submit proof of VA disability rating with your application.

Disabled persons under 62 who are not veterans may also qualify. Income limits apply. Blind persons qualify for this exemption as well. Get forms from the Assessor and submit them by February 15 with required documentation.

Churches and nonprofits may get exemptions on property used for religious or charitable purposes. These require annual filings. Contact the Assessor at 530-289-3283 for forms and requirements.

File an Assessment Appeal

Property owners who believe their assessment is too high can file an appeal. The Sierra County Assessment Appeals Board hears these cases. Regular appeals must be filed between July 2 and September 15. Some decline-in-value appeals can be filed until November 30. Verify deadlines with the Clerk of the Board.

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

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

Winning an appeal reduces your taxes for that year only. If you continue to disagree with future assessments, you must file a new appeal each year.

California Tax Law

California property taxes follow 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 ownership changes or new construction occurs. Proposition 13 is in California Constitution Article XIII A.

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

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

Key Property Tax Dates

Important dates for property owners include January 1, the lien date when values are set. February 15 is the deadline for exemption applications. November 1 is when first installment taxes are due. December 10 at 5:00 pm is when first installment becomes delinquent with a 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 enter default status. Business property statements are due April 1. Assessment appeals are filed between July 2 and September 15 or November 30 depending on type.

Nearby Counties

Sierra County borders several other California counties. Each has separate property tax administration.