Rate Breakdown

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

How Property Tax Works in Plumas County

Plumas County follows California’s statewide property tax system, which is anchored in Proposition 13 (1978). Each parcel is reassessed at its fair market value only when a change of ownership occurs or when new construction is completed. The assessed value is then “locked in” for the next 12 months and may increase by no more than 2 percent per year, regardless of market fluctuations.

The taxable amount is calculated by multiplying the assessed value by the combined tax rate, expressed in mills (one mill = $1 per $1,000 of assessed value). Plumas County’s base rate is 1 percent (10 mills). Additional voter‑approved bonds, school district levies, and special assessments add to this base. As of the 2024‑2025 fiscal year, the average combined rate for most residential parcels is approximately 13.75 mills (1.375 %). Rates can vary for commercial, agricultural, or special‑district properties, so consult the latest County Treasurer‑Tax Collector’s rate schedule for exact figures.

Available Exemptions

California law provides several exemptions that directly reduce the assessed value of a property before the tax rate is applied. Eligible Plumas County owners should review each option carefully.

• Homeowners’ (Homestead) Exemption: Offers a $7,000 reduction in assessed value for owner‑occupied single‑family homes, condominiums, and mobile homes.
• Senior Citizen Exemption: Residents age 65 or older may receive an additional $7,000 exemption if they meet income limits (generally $45,000 household income, adjusted annually). The exemption can be combined with the standard homeowner exemption.
• Disabled Veteran Exemption: Qualified veterans with a service‑connected disability receive a $7,000 exemption; those with a 100 % disability rating qualify for a $100,000 exemption.
• Other Disability Exemptions: Persons with a qualifying disability (non‑veteran) may apply for a $7,000 exemption, subject to the same income test as seniors.

All exemption applications must be filed with the Plumas County Assessor’s Office, typically by March 1 of the tax year. Supporting documentation—proof of age, disability, veteran status, and income—must accompany the request.

Payment Schedule & Deadlines

Plumas County property taxes are due in two installments, each covering six months of the fiscal year (July 1 – June 30). The schedule is as follows:

• First Installment: Due **November 1**; delinquent after **December 10**.
• Second Installment: Due **February 1**; delinquent after **April 10**.

Property owners may also choose a quarterly or monthly payment plan through the County Treasurer‑Tax Collector, which spreads the total amount over 12 or 4 payments and may include a modest processing fee.

Late payments incur a penalty of **10 %** of the delinquent amount, plus interest at the statutory rate (currently 0.5 % per month). Continued non‑payment can result in a tax lien, wage garnishment, or a tax deed sale. To avoid these consequences, contact the Treasurer’s Office before a deadline if you anticipate difficulty meeting the payment schedule.

Appealing Your Assessment

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

1. File a Protest: Submit a written protest to the Plumas County Assessment Appeals Board (AAB) by **July 15** of the tax year (or **July 2** if filing by mail). Use the Assessment Appeal Form (Form 1567) and include supporting evidence such as recent sales of comparable properties, an independent appraisal, or evidence of physical defects.
2. Attend a Hearing: The AAB will schedule a public hearing, typically within 30 days of the filing. Bring all documentation and be prepared to explain why the assessed value is inaccurate.
3. Decision: The Board issues a written decision within 30 days after the hearing. If you disagree with the outcome, you may file a further appeal to the California State Board of Equalization within **60 days** of the AAB’s decision.

Throughout the process, maintain copies of all correspondence and deadlines. Accurate assessments protect both the taxpayer’s wallet and the county’s revenue base.