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Information & FAQs
Property Tax Overview
The Assessor, Auditor-Controller, and Treasurer-Tax Collector all work together to produce and account for your property tax bill and payment. Review a diagram that shows the flow of the process (JPG).
There are two types of property taxes: Secured (real property) and Unsecured (personal property), either of which may affect you. There are four steps in the property tax process. Below is how each County department affects you as a homeowner.
The Nevada County Assessor establishes the assessed value of your property by appraising the value of that property under applicable State laws. The assessed value is then placed on a list with all other properties in Nevada County and this list is called the "Assessment Roll." The Assessor also approves and applies all exemptions, which are added to the Assessment Roll. The Assessment Roll is then presented to the Nevada County Auditor-Controller for further processing.
The Nevada County Auditor-Controller adds direct assessments to the Assessment Roll and then applies the tax rates, which consist of general (1%) levy and debt service (voter and bonded) tax rates to the value to create an Extended Assessment Roll. The Extended Roll is then sent to the Nevada County Treasurer and Tax Collector for individual tax bill distribution and payment collection.
Treasurer & Tax Collector
The Nevada County Treasurer and Tax Collector receives the Extended Roll, prints, and mails the property tax bills to the name and address on the Extended Roll. The Treasurer and Tax Collector collects secured and unsecured taxes. Secured taxes are taxes on real property, such as vacant land, structures on land, i.e. business/office buildings, home, apartments, etc. Unsecured taxes are taxes on assessments such as office furniture, equipment, airplanes, and boats, as well as property taxes that are not liens against the real property. See frequently asked questions about property taxes (PDF) in Nevada County.
- October 1: Annual Secured Tax bills begin going out in the mail.
- November 1: Secured property tax bill 1st installment due date.
- December 10: The 1st Installment delinquent date. This is the last day to pay the first installment without penalty. A penalty of 10% attaches thereafter.
- January 10: Treasurer-Tax Collector mails reminder notices of any unpaid, secured taxes.
- February 1: Secured property tax bill 2nd installment due date.
- April 10: 2nd installment delinquent date. This is the last day to pay the second installment without penalty. A penalty of 10% and a $10 cost attaches thereafter.
- May 10: Treasurer-Tax Collector mails reminder notices of any unpaid, secured taxes.
- June 30: The last day to pay current taxes and penalties before they default.
- July 1: Delinquent secured accounts are transferred to the defaulted tax roll and an additional 18% annual interest charge (1.5% per month) is applied to the base amount, plus a $15 redemption fee.
Delinquent Property Taxes
When current year taxes are unpaid, there is a 10% penalty applied to each installment not paid. When taxes are allowed to remain delinquent after June 30 of each fiscal year, interest will start to accrue at 1.5% per month, 18% per year. Delinquent reminder letters are sent to taxpayers each year, reminding them of the tax delinquency and options available. No action is taken until taxes become delinquent for 5 or more years, at which time the tax collector has the Power to Sell.
To avoid this situation, taxes must be repaid in full, including all penalties and interest, or the taxpayer may enter into a 5-year installment payment plan. We encourage those that are having a difficult time keeping up with their tax liability to contact our office so that we can assist them in getting back on track.