Sacramento Property Tax: Rates, Deadlines & Appeals (2026)

Sacramento County’s 2026 regular assessment appeal deadline is November 30, 2026 for the 2026-27 secured and unsecured rolls. File the county-specific BOE-305-AH Assessment Appeal Application as an original signed paper form with the Sacramento County Assessment Appeals Board, 700 H Street, Suite 2450, Sacramento, CA 95814; the filing fee is $30 per application, per year. (sccob.saccounty.gov)

How assessments work in Sacramento

Sacramento property taxes start with the assessed value set by the elected Sacramento County Assessor. The Assessor’s job is to locate taxable property, identify ownership, appraise and assess it, apply legal exemptions and exclusions as of January 1, and place it on the assessment roll; the Assessor does not set tax rates or collect tax bills. (assessor.saccounty.gov)

For a typical home, California’s Proposition 13 is the frame: after a purchase or new construction, a base-year value is established, and annual increases are generally limited to the inflation factor, capped at 2%, unless there is another reassessable event. Sacramento’s Assessor states that under Prop. 13, property is valued when there is a change in ownership, new construction, or a decline in value. The 2025 Assessor’s Annual Report says the 2025-26 roll reached about $256.9 billion, up 5.41%, while “most properties” saw a 2% increase because of Prop. 13. (assessor.saccounty.gov)

A 2026 appeal is usually about the value that will be used for your 2026-27 tax bill. Sacramento’s Assessed Value Look-Up shows both “This Year’s Prop 13 Assessment” and “This Year’s Assessment.” If those do not match, the property is in a temporary Proposition 8 decline-in-value status. Direct levies and special assessments on the bill are not reduced by a Prop. 8 value reduction. (assessor.saccounty.gov)

The countywide base ad valorem tax is 1%, plus voter-approved bond rates and direct levies. Sacramento’s Assessor describes the countywide average as roughly 1.1%, and the Auditor-Controller’s 2025-26 tax-rate book shows many Sacramento City / Sacramento Unified code areas at 1.1454% on net assessed value; other areas vary, such as Elk Grove Unified examples at 1.0457% and San Juan Unified examples at 1.1775%. (assessor.saccounty.gov)

Whether you should appeal

Appeal only if you can support a lower market value as of January 1, 2026, or if the Assessor made a factual or legal mistake. Good residential evidence is usually nearby comparable sales close to the lien date, not Zillow estimates, assessed values of neighbors, or “my taxes went up too much.” The State Board of Equalization explains that in a decline-in-value review, comparable sales are typically those close to January 1 and no later than March 31. (boe.ca.gov)

Start by using Sacramento’s Assessed Value Look-Up and your tax bill. If “This Year’s Assessment” is above what your house would likely have sold for on January 1, gather three to five comparable sales with similar location, size, age, condition, lot, and sale date. If the county’s data are wrong—wrong square footage, an ADU counted incorrectly, a pool that does not exist, or damage not reflected—document that with permits, photos, contractor records, or MLS data.

Sacramento also offers a no-cost informal route: the Assessor’s Office says owners may request an informal review from July 1 through December 31, online or by mail, and that many concerns can be resolved without a formal appeal. But do not let the informal review make you miss November 30. If the Assessor has not resolved it by then, file the formal appeal to preserve your rights. (assessor.saccounty.gov)

Published outcome statistics are limited. The 2025 Assessor’s Annual Report publishes appeal volume, not win rates or median reductions: 3,596 appeals were filed for 2024-25, equal to 0.7% of 536,950 assessments. I did not find an official Sacramento source publishing homeowner success rates or median appeal reductions. (assessor.saccounty.gov)

Savings example: Suppose your Sacramento City home is in a code area with the 2025-26 total rate of 1.1454% and the Assessor’s 2026-27 value is $575,000. You prove a January 1 market value of $540,000, a $35,000 reduction. Estimated annual tax savings: $35,000 × 1.1454% = about $401 for that roll year, before considering direct levies that do not change with assessed value. The $30 filing fee would be worthwhile if your evidence is credible. (finance.saccounty.gov)

Step-by-step how to file

1. Check your value. Use the Assessor’s value lookup for your 2026-27 roll value and compare it with your evidence of January 1, 2026 market value. Values in the lookup are updated at the end of June and mid-September, so check again before the deadline. (assessor.saccounty.gov)

2. Use the correct form. The main form is BOE-305-AH, Assessment Appeal Application for Sacramento County. The form itself says it is the required application for changed assessment, warns not to attach hearing evidence to the application, and lists the Sacramento County Assessment Appeals Board address. (sccob.saccounty.gov)

3. Choose the right appeal type. For most homeowners challenging the annual roll, use decline in value / regular roll. Supplemental, roll correction, and escape assessment appeals have different deadlines—generally 60 days from the tax bill date for supplemental and escape assessments, and six months from notice date for calamity appeals. (assessor.saccounty.gov)

4. State your opinion of value. Put the Assessor’s roll value and your requested value. You do not need to attach your comparable-sales package now; Sacramento’s application instructions say not to attach hearing evidence to the application. (sccob.saccounty.gov)

5. Sign in blue ink if possible. The Clerk’s page says you may fill the form online and save it, but Sacramento County accepts only paper applications, so submit the original signed application. (sccob.saccounty.gov)

6. Pay the fee. Include the $30 non-refundable processing fee per application for each year. (sccob.saccounty.gov)

7. File by November 30, 2026. Mail or hand-deliver to Assessment Appeals Board, 700 H Street, Suite 2450, Sacramento, CA 95814. Applications are also accepted in person at the County Service Center, South, 8239 E. Stockton Boulevard, Suite A, Sacramento, CA 95828. The filing-dates sheet says “Postmark Accepted.” Sacramento does not offer portal or email filing for the original application; email is for questions at AssessmentAppeals@SacCounty.gov. (sccob.saccounty.gov)

What happens after

The appeal is heard by the Sacramento County Assessment Appeals Board, an independent body separate from the Assessor, Tax Collector, and Auditor. County code establishes three Assessment Appeals Boards, each with three members and one alternate; the Clerk of the Board of Supervisors serves as Clerk of the Assessment Appeals Boards. (ecode360.com)

A hearing is less formal than court, but it is still a public, evidence-based proceeding. Sacramento’s local rules say the boards hear disputes between taxpayers and the Assessor and may adjust assessments based on evidence. Hearings are recorded; you generally must appear personally or through an authorized representative familiar with the facts. Bring five copies of evidence for a Board hearing. (sccob.saccounty.gov)

There is a practical non-oral ending if everyone agrees: if the Assessor, County Counsel, and you sign a written stipulation with the agreed value and facts, the Board can accept it at a public hearing and waive your appearance; if the Board rejects it, the case is reset for hearing. (sccob.saccounty.gov)

California law generally requires a hearing and final determination within two years of a timely filed reduction application unless you agree in writing or on the record to extend time. Sacramento’s local rules also describe written findings of fact: if requested before the hearing and the fee is paid, findings are provided within 180 days after the decision; otherwise the Clerk still provides a written notice of decision. (boe.ca.gov)

Keep paying tax bills while the appeal is pending. Sacramento’s Assessor warns that filing an appeal does not stop penalties and interest for late payment; if the Board lowers the value after you paid, excess taxes are refunded. (assessor.saccounty.gov)

Local tips

File the informal review and the formal appeal if timing is tight. The informal review is free, but the formal appeal protects the November 30 deadline.

Ask for the homeowner’s exemption if this is your principal residence. Sacramento’s Homeowners’ Exemption reduces assessed value by $7,000, saving roughly $70-$80 a year. File by February 15 for the full exemption; February 16 through December 10 usually gets an 80% partial exemption. You can only have one homeowner’s exemption in California, and a new deed or title change can require a new application. (assessor.saccounty.gov)

Disabled veterans should check the larger exemption first. For the 2026 lien date, Sacramento lists a $180,671 basic Disabled Veterans’ Exemption and a $271,009 low-income exemption, with a 2026 low-income limit of $81,131. You cannot receive both the Disabled Veterans’ Exemption and the Homeowners’ Exemption on the same residence. (assessor.saccounty.gov)

Do not appeal direct levies through the Assessment Appeals Board. Mello-Roos, special taxes, direct levies, delinquent utilities, and similar fixed charges are handled by the levying agency, not by the Assessor or the Appeals Board. (assessor.saccounty.gov)

Sacramento Property Tax Rate

Sacramento County does not publish one countywide effective rate for every parcel. The official ad valorem rate is parcel-specific: the base countywide levy is 1.0000% of net assessed value, plus voter-approved bonded debt/special rates for the property’s tax-code area; the 2025-2026 official rate book lists total rates by code area.

Source: https://finance.saccounty.gov/AuditorController/Documents/AcctRpt/Tax%20Accting%202025-26/RATE%20BOOK%2025-26%20v4.pdf

When Are Property Taxes Due in Sacramento?

Annual secured property tax bills are mailed by November 1; the first installment is due November 1 and may be paid without penalty through December 10, and the second installment is due February 1 and may be paid without penalty through April 10. If December 10 or April 10 falls on a Saturday, Sunday, or holiday, payment is timely through the next business day. The annual secured bill may be paid in full on or before December 10 without penalty, or in two equal installments: first installment on or before December 10 and second installment on or before April 10. The county does not send a second-installment reminder bill.

This is not the same as the assessment appeal deadline above. The appeal deadline is your window to contest your assessed value; the payment due date is when the resulting tax bill must be paid. Missing one does not affect the other, but missing either has real consequences — one forfeits your right to appeal for the year, the other can trigger penalties and interest.

Source: https://finance.saccounty.gov/us/en/tax/tax/secured-taxes.html

Property Tax Exemptions in Sacramento

• Homeowners' Exemption — Property owner, co-owner, or purchaser named in a contract of sale who occupies the home as their principal place of residence as of 12:01 a.m. on January 1; rented, vacant, unoccupied, vacation, or secondary homes do not qualify.. Reduces assessed value by $7,000, saving approximately $70-$80 per year in property taxes. Yes, application required. Apply by February 15 for the full exemption; February 16 through December 10 for a partial 80% exemption.. (Source: https://assessor.saccounty.gov/us/en/exemptions/homeowners-exemptions.html)
• Disabled Veterans' Exemption — Primary residence of a U.S. military veteran rated 100% disabled or 100% unemployable due to service-connected injury or disease, or an unmarried surviving spouse of a qualifying deceased veteran, including certain service-connected deaths or deaths on active duty.. For the 2026 lien date: basic exemption $180,671; low-income exemption $271,009 with a low-income household-income limit of $81,131. The exemption may not exceed the assessed value of the residence. Yes. Basic exemption is a one-time filing after approval; low-income exemption requires annual filing. Apply by Initial annual-bill claim must be filed by the end of the calendar year for the tax year sought; low-income exemption must be filed annually by February 15; supplemental-bill full exemption requires filing within 30 days of the Notice of Supplemental Assessment.. (Source: https://assessor.saccounty.gov/us/en/important-information/the-disabled-veterans--exemption--what-is-it--how-and-when-to-ap.html)
• California Property Tax Postponement Program — California homeowners who are at least 62, blind, or disabled, own and occupy the home as their principal residence, have at least 40% equity, meet the household-income limit, and satisfy other state requirements.. Defers current-year property taxes on the principal residence; postponed taxes must be repaid and are secured by a lien. The State Controller’s current published household-income limit is $55,181 or less, and interest on postponed taxes is 5% per year. Yes, apply to the California State Controller each year postponement is desired. Apply by Applications are generally accepted October 1 through February 10 each year.. (Source: https://www.sco.ca.gov/ardtax_prop_tax_postponement.html)
• Williamson Land Conservation Act / Land Conservation Act assessment — Private landowners who enter into a qualifying contract restricting specific parcels to agricultural or related open-space use under Sacramento County’s Williamson Act/Land Conservation Act process.. Land under contract is assessed based on farming/open-space use rather than full market value and may be much lower than Proposition 13 value; the Assessor enrolls the lowest applicable value among restricted value, Prop 13 factored base-year value, and current market value. Yes, a qualifying contract must be ratified and recorded; owners of Williamson Act properties may be required to file annual income/expense questionnaires. (Source: https://assessor.saccounty.gov/us/en/topics-a-to-z/williamson-land-conservation-act.html)

How to Look Up Your Property Record in Sacramento

You can look up your property's official record at https://assessorparcelviewer.saccounty.gov/. Sacramento County’s Assessor Parcel Viewer provides free parcel information including assessed values, limited residential and commercial building characteristics, parcel maps, and assessment/property-related data; owner information is not available online for privacy reasons.