What is the tax rate? In all of California the property tax rate is one-percent of the assessed value as set by the California Constitution, Article XIII A, commonly referred to as Prop. 13. Add to the 1% rate another one-quarter of one percent (.25%) to cover the average voter approved overriding taxes. Bonds and other non-tax items levied against the property are in addition to the ad valorem taxes (value x rate = ad valorem tax). Use or online tax bill, or the tax payment history services to obtain the actual taxes. You will need the parcel number of the property. When are the property tax bills mailed? We have been mailing our tax bills in October. Each year we have mailed them a little bit earlier to give the property owners a longer time to know the amount to be paid. By law, the tax annual property tax bills must be mailed on or before November 1st. Rev. & Tax. Code sec 2610.5 When should I mail the payment, and how should I pay? Mail the tax payment early; avoid the 10% late penalty. The decision to wait until the last day to pay taxes is usually based on a strong desire to earn interest on the principle. Interest for one day on $2,500 at an interest rate of 10% is 68¢; however, the 10% penalty is $250. Don't be penny-wise and pound foolish. Mail the payment early. Note: $2,500 x 10% / 365 = $0.6849315 (rounded to be 68¢). Virtual Check -- Use our secure online form to send a check drawn on your U.S. checking account. There is no processing fee charged for this type of payment. This service will be online for your use until 5 PM PST, on the last day to pay taxes timely. Credit Card -- For the online system, you need to remember that our zip code is 95959 to start the process. Or, use a telephone system to send credit card payments. If you prefer the telephone system, please call 1-877-566-6071. Official Payments, Inc. charges a fee for this processing. I need a copy of my tax bill. Copies of your tax bill are now online. Visit our online tax bills page. You will need your parcel number in order to search our database. I need to know how much I have paid in taxes. We maintain payment status online for your review. Visit our historical tax data page. You will need your parcel number in order to find your tax records. What is the 'lien date'? The lien has been legally changed to be January 1st, at 12:01 a.m., effective January 1997. On that date, the Assessor takes a "snapshot" of ownership and value information which is then used for the tax bills mailed in October. I need a receipt for my mailed tax payment. If you mail your tax payment, and want a receipt, please send the entire tax bill along with the payment and we will mark it paid and return it to you by return mail. When taxes are paid by check, the cancelled check is the acceptable receipt as recognized by the U.S. Internal Revenue Service. Rev & Tax Code sec 2615. When are tax bills delinquent? The first installment is due on November 1st and delinquent after December 10th at 5:00 p.m. Rev. & Tax Code sec. 2605. The second installment is due on February 1st and delinquent after April 10th, 5:00 p.m. Rev. & Tax Code sec. 2606. What if the delinquency date falls on a Saturday, Sunday, or legal holiday? The delinquent date is moved to the next business day at 5:00 p.m.. Rev. & Tax Code sec. 2619. What additional charges are added to delinquent taxes? If taxes are unpaid after December 10th, a 10% penalty is charged on the first installment. If the delinquency continues until after April 10th another 10% penalty is charged on that installment, too, along with a flat $10.00 cost fee. Rev & Tax Code sec 2617 & 2618 If the taxes remain unpaid after June 30th, they are charged 18% interest (1.5% per month), and a flat $15.00 redemption fee in accordance with California State laws. Rev & Tax Code sec 4102 & 4103 What is the difference between a postmark date, a postage meter date, and a commercial carrier date? Only the U.S.P.S. postmark is the legally acceptable date that we can recognize as far as determining if the tax payments were "mailed" on time. The postage meter date is not a U.S.P.S. postmark 'date' and is NOT a postmark, nor is it recognized by law as being the 'mailed' date. We can legally accept a 'mailed date' from four federally recognized commercial carriers. They are: Airborne, DHL, FedEx, and UPS. Rev & Tax Code sec 2512. What is the meaning of the asterisk (*) next to some parcel charges on my tax bill? That asterick (*) means the Board of Supervisors has control of that particular district and the respective charges. What is Tax Defaulted? Tax Defaulted, simply means there is a delinquent tax against the property. We prepare an annual list of property which is "Tax Defaulted" at the end of the fiscal year (June 30). We mail a delinquency reminder notice to the property owner before June 30th of each fiscal year. Rev & Tax Code sec 3371 et seq If the "Tax Defaulted" notation is printed on your bill, it is an indication that the Treasurer-Tax Collector shows delinquent taxes for a prior year. Five years after the first year of delinquency, the property will be eligible for sale at public auction, and will be subsequently sold if the taxes are not paid. To find out how to pay the delinquent taxes, or to find out if the delinquent taxes can be placed onto a 5-year installment plan, contact our by e-mail or telephone us at (530) 265-1285, or by writing to: Treasurer-Tax Collector Redemption Division 950 Maidu Avenue Nevada City, CA 95959 My check was not honored by my bank; what will happen? We automatically redeposit all checks that are returned by the banks. If the check is returned to us for a second time, then a certified letter will be sent to you and a $25.00 'returned item fee' will be levied. If the check is returned after a penalty date, the penalty (and cost fee or accruing interest, if applicable) will also be levied. Rev & Tax Code sec 2508, 2509, 2509.1, 2510. What is: Property Tax Postponement? The California State Controller's Office offers to pay the entire tax bill on behalf of qualified applicants. Of course, their website will provide a vast amount of detailed information, but if you are at least 62 years old, or if your are blind, or if you are legally disabled, then you should review this program. There is an income qualification shown on their website and the postponed taxes have to repaid to the State, plus interest, when the property is sold or upon the death of the property owner. Claim forms and information are available by telephoneing the State Controller's Office at 1-800-952-5661 or by visiting the Property Tax Postponement Program website. For local senior citizens: If you need help filling out the forms telephone our local Senior Citizen's Information-Help Line at (530) 273-CARE (273-2273). What is: Homeowner and Renter Assistance? The California Franchise Tax Board offers financial assistance in the form of reimbursement of property taxes, and assistance to renters. You will find more information on their website, however, if you are at least 62 years old, or if you are blind, or if you are legally disabled, and you meet their income qualifications, then you should consider applying for their assistance. Their reimbursement does not have to be repaid. Claim forms and information regarding the Homeowner and Renter Assistance may be obtained by telephoning the Franchise Tax Board at 1-800-338-0505. For local senior citizens: If you need help filling out the forms, telephone our local Senior Citizen's Information-Help Line at (530) 273-CARE (273-2273). Help me change my address with the County. Use the Assessor's Address Change Form to change your address. Mail or fax the completed form to the Assessor's Office, 950 Maidu Avenue, Nevada City, CA 95959, - FAX NO (530) 265-9859. The change of address much include your name, the parcel number, new address, and your signature and the date. Why? Too often an angry neighbor or an upset ex-spouse have submitted malicious address changes. Therefore, the Assessor requires a hard-copy, signed document which they keep on file. If you need more information contact the Assessor's Office at (530) 265-1232. Can penalties for late payments be cancelled? Most of the time, no. But, look at the legal exceptions at our penatly waiver web page. May I make installment payments on my delinquent taxes? Yes, unless the taxes are five or more years delinquent. State law allows five annual payments on delinquent taxes. The current taxes must be paid on time, otherwise the installment plan will default. Contact our office and we will provide the calculations based on the unpaid taxes. We will mail to you the calculations and the contract for your review and signature. What is an "Improvement"? It can be any of the following or a combination: buildings, structures, pools, fixtures, etc. Requests for information concerning "improvements" should be directed to the Office of the Assessor at (530) 265-1232. Visit the Assessor's website.. What is "full cash value"? Generally, that is the amount you paid for the property when you purchased it, or when you built the structure. For specific answers please contact our Assessor's Office 950 Maidu Ave. Nevada City, CA (530) 265-1232. Visit the Assessor's website.. See R&T codes 52, and 110 & 110.1. I need information about values. Contact our Assessor's Office 950 Maidu Ave. Nevada City, CA (530) 265-1232. Visit the Assessor's website.. What are exemptions? Again, this is handled by our Assessor's Office 950 Maidu Ave. Nevada City, CA (530) 265-1232. Visit the Assessor's website.. I disagree with the new assessed value just sent to me. What should I do? Revenue and Taxation Code section 2611.5 (j) has been amended as follows: (1) That if the taxpayer disagrees with the assessed value as shown on the tax bill, the taxpayer has the right to an informal assessment review by contacting the assessor's office. (2) That if the taxpayer and the assessor are unable to agree on a proper assessed value pursuant to an informal assessment review, the taxpayer has the right to file an application for reduction in assessment for the following year with the county board of equalization or the assessment appeals board, as applicable, and the time period during which the application will be accepted. (3) The address of the assessment appeals board is as follows: Assessment Appeals Board Clerk of the Board of Supervisor's 950 Maidu Avenue Nevada City, CA 95959 Visit the Assessor's website. I'd like to see the laws (codes) for myself. Are there web sites? YES! As a matter of fact there are many sites. Try these: California Constitution California State Codes* *Please note, if you do not know the specific code section, just "check" the box next to the category of law and then click the "search" button. The entire set of codes for that category will appear. Where can I find federal income tax forms? Federal Tax Forms & Information Where can I find state income tax forms? Income Tax Forms for All States.