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1. Who collects property taxes?

The Nevada County Treasurer-Tax Collector is responsible for billing and collecting all County property taxes. For more information please call 530-265-1285.

2. What is a “secured” property tax and how is it determined?

“Secured” refers to a property tax that is assessed against real property (e.g. land or improvements). Nevada County’s real property tax is an “ad valorem tax,” a tax according to value. Proposition 13 established the tax rate as 1% of current assessed value, plus voter approved bonded indebtedness.

Real property is assessed when there is a change in ownership or completion of new construction. Proposition 13 also provides that the assessed value of property can increase no more than 2% annually, based upon the California Consumer Price Index. For more information please call 530-265-1285.

3. Who must pay property taxes?

All owners of real property must pay property taxes unless exempted by state law. Lessees must pay property taxes if they are leasing real estate from an owner whose property is exempt. Owners of business, industrial, agricultural and residential property must all pay property tax. For more information please call 530-265-1285.

4. When are the annual property taxes due?

The first installment of secured property tax is due on November 1st and becomes delinquent after December 10th. The second installment is due February 1st and becomes delinquent after April 10th. If the delinquent date falls on a weekend or holiday, you have until the close of the next business day to pay your tax bill.

The annual secured property tax bill are mailed beginning in October of each year.

Please note that is your responsibility to obtain your tax bill. Failure to receive a bill will not prevent penalties from being imposed on a late payment. If you have not received your tax bill by November 1st, please contact the Treasurer - Tax Collector's office. For more information please call 530-265-1285.

5. What if I fail to pay my property taxes by the deadline?

Failure to meet each installment deadline results in a 10% penalty immediately following the delinquent date. A $10 charge is also added to the second installment. If payment is not received for either the first and/or second installments by June 30th, the property becomes “tax defaulted.” Penalties begin to accrue on July 1st, an 18% annual interest rate (1.5% per month), and a $15 redemption fee is added to the bill. Please review the property tax calendar for important dates.