Rate Breakdown

Property taxes in Calaveras County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in Calaveras County

Every parcel of real‑estate in Calaveras County is reassessed on January 1 of each year. The assessor determines the market value of the property and then applies Proposition 13, which limits the assessed value to no more than 1 % of the market value plus a maximum 2 % annual increase. That assessed value becomes the taxable base for the year.

Tax rates are expressed in “mills” (one mill equals $1 of tax per $1,000 of assessed value). The total millage rate is a combination of the county rate, any city or township rates, and special district rates for schools, fire protection, water, or sewer. For 2024‑2025 the baseline Calaveras County rate is approximately 8.40 mills, while additional local rates bring the average combined rate to roughly 13‑15 mills, depending on the property’s location.

Available Exemptions

California offers several statutory exemptions that can lower the taxable portion of your assessed value. In Calaveras County you may qualify for:

• Homestead Exemption (Owner‑Occupied): Reduces the assessed value by $7,000 for owner‑occupied residential properties.
• Senior Citizen Exemption: Residents age 62 or older may receive an additional $7,000 reduction, provided the home is their primary residence.
• Disability Exemption: Qualified persons with a visual, auditory, mental, or physical disability can claim a $7,000 exemption on their primary residence.
• Veteran Exemption: Surviving spouses of veterans who died on active duty or from a service‑connected disability receive a $7,000 exemption; active‑duty veterans are not eligible for this exemption.

All exemptions must be applied for on the annual “Claim for Property Tax Relief” form, filed with the Calaveras County Assessor’s Office by the October 1 deadline. Supporting documentation (proof of age, disability, or veteran status) is required.

Payment Schedule & Deadlines

Calaveras County follows the state’s two‑installment system:

• First installment: Due November 1; must be paid by December 10 to avoid a penalty.
• Second installment: Due February 1; must be paid by April 10 to avoid a penalty.

If you pay the full amount by the December 10 deadline, both penalties and interest are waived. Late payments incur a 10 % penalty on the amount due, plus a statutory interest rate that accrues daily. Partial payments are accepted, but the penalty applies to any unpaid balance after the deadline. Payments can be made online, by mail, or in person at the County Treasurer‑Tax Collector’s office.

Appealing Your Assessment

If you believe your property has been over‑assessed, you have the right to protest:

• Receive a Notice of Assessment (usually mailed in late July). Review the assessed value and compare it to recent sales of comparable properties.
• File a Formal Protest with the Calaveras County Assessment Appeals Board (AAB) by the 30‑day deadline indicated on the notice (typically early September).
• Schedule a hearing where you can present evidence such as appraisals, sale data, or photographs. The AAB will issue a written decision within 30 days of the hearing.
• If you disagree with the AAB decision, you may appeal to the California State Board of Equalization within 60 days of the AAB’s notice.

Preparing a clear, well‑documented case and adhering strictly to filing deadlines greatly improves the chances of a successful reduction.