Tax Information

​Frequently Asked Questions

You must maintain a current mailing address for all parcels and personal property that you own. If your current mailing address is different from the address listed on your current tax bill or you have recently moved, you are responsible for providing a change of address to the Assessor to ensure future tax bills are mailed to you at the correct address. Please provide written notification to the Sacramento County Assessor's Office at 3636 American River Drive, Suite 200, Sacramento, CA 95864, or by email at Assessor@saccounty.gov

Change of Mailing Address Request Form is available on the Assessor's Website. If you have both secured and unsecured property, you must notify both sections of the Assessor's Office of your change of address. 

Direct levies are direct charges against property which are included in the total amount of your tax bill but which are not ad valorem taxes based on the Assessor's valuation. Direct levies are levied on the tax bill on behalf of the District and are not levied by the Assessor's Office, or the Auditor-Controller or Tax Collection Divisions of the Department of Finance. To dispute a special assessment levied against your property, you will need to contact the levying district directly.

When you send your remittance to pay your property taxes, the Tax Collector posts that payment to your tax bill. Our Auditor-Controller Division then distributes your payment to the appropriate taxing entities.

You may have a Mello-Roos special tax, a 1915 improvement bond act special assessment or a direct special charge, designated as DIRECT LEVIES, on your tax bill. If direct levies have been included on your tax bill, the name of the levy and the dollar amount of the levy will be shown in the "DIRECT LEVY NAME" block on the face of your tax bill.

District contact names and telephone numbers along with brief descriptions of the direct levies or special assessments shown on your tax bill can be obtained through option "2" of our Automated Information Line at (916) 874-6622.

  • ​For a complete directory of district contact names and telephone numbers for the direct levies or special assessments shown on your property tax bill, refer to the Direct Levy District Listings on the Auditor-Controller Division's Reports & Forms page.
  • For an index of direct levy descriptions, refer to the Direct Levy (Description) Listing.
  • Direct Levy amounts are available online. To look up a parcel using e-PropTax, Sacramento County's Online Property Tax Information, you will need the 14 digit Assessor's parcel number.

Special Assessments Subject to Judicial Foreclosure:

Some special assessments are subject to the accelerated judicial foreclosure process. Once taxes default on June 30, those special assessments subject to the accelerated judicial foreclosure are removed from the tax roll and the districts are responsible for collection enforcement. The Tax Collector no longer participates in the collection enforcement of the s​pecial assessment. The district that initiated the assessment will record a notice of intent to foreclose on the property, and the taxpayer will need to contact the district directly at the address and phone number provided in the statement under the direct levy number.

The delinquent taxes remain with the County Tax Collector's Office. Only the special assessment amount is removed from the tax bill.

District contact names and telephone numbers along with brief descriptions of the direct levies or special assessments shown on your tax bill can be obtained through option "2" of our Automated Information Line at (916) 874-6622.

  • For a complete directory of district contact names and telephone numbers for the direct levies or special assessments shown on your property tax bill, refer to the Direct Levy District Listings on the Auditor-Controller Division's Reports & Forms page.
  • For an index of direct levy descriptions, refer to the Direct Levy (Description) Listing.
  • Direct Levy amounts are available online. To look up a parcel using e-PropTax, Sacramento County's Online Property Tax Information, you will need the 14 digit Assessor's parcel number.

Information regarding tax bill calculations is located at the Tax Accounting Bureau of the Auditor-Controller Division.

Information regarding tax bill calculations is located at the Tax Accounting Bureau of the Auditor-Controller Division.

Informal Review

  • You have the right to request an informal review by the Assessor's Office. An auditor-appraiser is available for aircraft and business property inquiries. For questions regarding vessels (boats), contact the Marine Division at (916) 875-0740. Questions regarding land or improvements should be directed to the Real Property Division at (916) 875-0700.

Assessment Appeal

  • To obtain a formal review by the Assessment Appeals Board, all applications must be filed in writing on forms obtained from the Clerk of the Assessment Appeals Board at 700 H Street, Room 2450, Sacramento, CA 95814.

Annual Tax Bill

  • Applications for adjustments in valuation of annual bills must be filed with the Assessment Appeals Board between July 2 and November 30.

Supplemental Tax Bill

  • Applications on supplemental billings must be made with the Assessment Appeals Board no later than (60) days from the issue date of the bill.

Corrected, Additional and Escaped Assessments

  • Applications on escaped assessment billings must be made with the Assessment Appeals Board no later than (60) days from the issue date of the bill.
  • If you request an informal review and you do not agree with the Assessor's determination after the review, you will not be entitled to the formal review by the Assessment Appeals Board for this assessment unless you have filed your application for reduction in assessment within the 60 day period. However, if you miss that filing deadline, you will have the right to a formal hearing on next year's assessment by filing an application for reduction in assessment during the period of July 2 to November 30 with the Assessment Appeals Board.

Notice - Payment of Taxes on Assessment Appeals

  • ​If you have submitted an assessment appeal application to the Clerk of the Board, you must still pay your tax bill for the entire amount due. To avoid penalties, liens or other collection proceedings, the tax should be paid prior to it becoming delinquent. Should the tax be reduced upon finalization of your informal review by the Assessor or, assessment appeal by the Assessment Appeals Board, any overpayment of secured or personal property taxes will be refunded to you by our Auditor-Controller Division. 

When a delinquent tax becomes subject to unsecured collection procedures or an unsecured tax bill becomes delinquent, a summary judgment specifying the amount of tax due (including interest, penalties, and costs) may be filed with the Court and recorded by the Tax Collector. 

The lien is upon all personal and real property in the county owned by the assessee (taxpayer) or subsequently assessed or acquired by the assessee before the judgment expires in 10 years. A judgment may be renewed twice for an additional 10 years each time. 

Contact the Tax Collector's Office at (916) 874-7833 for payoff information. Upon satisfaction (payment), a release of lien will be recorded by the Tax Collector's Office.