Property Tax Overview

Your property tax payments provide the major source of revenue necessary to support local public services in your area. They help cover the cost of schools, police, fire districts, cities, the county, and many other special districts.

Property Owner

Family and House

The California Constitution sets forth the process for determining the tax you are responsible to pay for your property. California’s current tax system is based on a constitutional amendment adopted in 1978 known as Proposition 13. Under this law, all property has an established base year value that restricts assessment increases to a maximum of 2% each year. The base year value stays in effect until the property changes ownership, or new construction is added.

The Placer County Assessor, Auditor-Controller, and Treasurer-Tax Collector work together to create and process your property tax bill and payment.

  1. Assessor
  2. Auditor-Controller
  3. Treasurer-Tax Collector

Kristen Spears

Kristen_Spears


The Assessor determines the assessed value (the value used to calculate your tax bill) for all real estate and personal property in the county. These values are established by appraising property in accordance with state law. In some instances, this value may be reduced by exemptions or exclusions that have been approved for your property.

The complete list of all assessed value in the county is known as the “Assessment Roll’. This list is provided to the Auditor-Controller for further processing.

Where Do Property Tax Dollars Go?*

Where Your Property Tax Dollars Go Pie Chart: Schools 61.20%, County 18.19%, Cities 7.03%

How the Property Tax Systems Work

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