Tuolumne County Tax Records and Information

Tuolumne County property tax records provide complete information on all parcels within the county. The County Assessor in Sonora determines property values for tax purposes. The Tax Collector sends bills twice each year and processes all payments. Public access to these records is guaranteed under California law. You can search records using parcel numbers, street addresses, or owner names. The county offers online search tools and in-person assistance at county offices in Sonora. Property tax records include assessed values, all exemptions, special assessments, voter-approved bonds, and complete payment history for every Tuolumne County property.

Tuolumne County Assessor Office

The Tuolumne County Assessor is at 2 S. Green Street in Sonora. Call 209-533-5535 for questions about assessments. The Assessor values all real and personal property in the county. Values are set each January 1, which is the lien date for property taxes.

Under California Proposition 13, property is valued at purchase price when ownership changes. After that, values can increase by up to two percent each year unless you add new construction. Major improvements like new buildings or room additions trigger a supplemental assessment that adds value. This system keeps tax bills predictable for property owners.

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 starting the next tax year or sooner through a supplemental bill.

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 parcel data. Some records are available online. Others require an office visit or written request with possible fees.

Tax Collector and Payment Options

Tuolumne County Tax Collector handles all property tax billing and collection. Call 209-533-5544 with payment questions. The office is at 2 S. Green Street in Sonora. Tax bills are sent in two installments each fiscal year.

First installment bills mail in October and are due November 1. They cover July through December. If not paid by 5:00 pm on December 10, a ten percent penalty is added. 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 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 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.

Search Property Tax Records

Tuolumne County provides online access to property tax records. You can search by parcel number, property address, or owner name. The system shows current bills, payment history, and assessment information. This is a free service for public use.

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

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

Note: Most searches require no login and provide instant results.

Property Tax Exemptions

Tuolumne 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 automatically unless you move or sell the property.

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. You must meet income limits and provide proof of disability. Blind persons qualify for this exemption as well. Get forms from the Assessor at 209-533-5535.

Churches and nonprofits may get exemptions on property used for exempt purposes. These require annual filings and documentation. Contact the Assessor for forms and filing requirements.

Appeal Your Assessment

If you believe your assessment is too high, you can file an appeal. The Tuolumne County Assessment Appeals Board hears these disputes. 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 an appeal form from the Assessor or Clerk of the Board. Complete all sections. State your opinion of the correct value and explain why you disagree. Attach evidence like recent sales of similar 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 presents their valuation. The Board decides the correct value based on all evidence. You can represent yourself or hire help.

A successful 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 Property 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 contains detailed procedures. Section 218 covers the Homeowners' Exemption. Sections 1601 through 1604 govern assessment appeals. These laws apply to all California counties including Tuolumne 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.

Important Property Tax Dates

Key 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 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 go into default. Business property statements are due April 1. Assessment appeals are filed between July 2 and September 15 or November 30.

Nearby Counties

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