Sierra County Property Tax Guide for Homeowners and Sellers

Last updated November 13, 2026. Reviewed by the Cash Home Buyers CA team. Figures come from the Sierra County Treasurer/Tax Collector and Clerk-Recorder; sources are listed at the end.

Sierra County mails its secured tax bills in late October, and each installment is penalty-free only through December 10 and April 10. Pay the first half late and a 10 percent penalty applies. Pay the second half late and it is 10 percent plus a $10 cost. The county is small and the office is in Downieville, so it pays to know the deadlines and the mailing rules before you rely on the post.

Sierra County property tax at a glance

Secured bills mailed	Late October
First installment	Pay by December 10 to avoid the 10% penalty
Second installment	Pay by April 10 to avoid the 10% penalty and a $10 cost
Unsecured bills	Mailed late July, due August 31; 10% penalty through October 31, then 1.5% a month plus collection costs
Tax sale	Property in default five years or more is subject to the power of sale; three years for nonresidential commercial property
Tax Collector	100 Courthouse Square, Suite 14, Downieville, CA 95936. Phone (530) 289-3286. Monday to Friday, 9 a.m. to 4 p.m., closed noon to 1 p.m.
Transfer tax when you sell	$0.55 per $500 of net value, due when the deed is recorded

When are Sierra County property taxes due?

Home and land fall under the secured roll, and those bills go out in late October. The county’s schedule says the first installment is due December 10 without the 10 percent penalty, and the second is due April 10 without the penalty and the $10 cost. Any date that falls on a weekend or holiday moves to the next business day.

Applied to the current cycle, the first deadline is Thursday, December 10, 2026. April 10, 2027 is a Saturday, so the second moves to Monday, April 12, 2027.

Mailing is where Sierra County owners trip up. The county explains that only standard stamps get a USPS postmark.

Metered mail, pre-canceled stamps, Automated Postal Center stamps and permit imprints, such as those from online bill-pay services, are not postmarked by the Postal Service, so if they arrive late the penalty applies.

Mail can also sit at a regional facility before it is postmarked, which can push the date past your deadline. Ask the local post office to hand-cancel the envelope, buy a Certificate of Mailing, or use a Postage Validated Imprint label.

How do I look up and pay a Sierra County tax bill?

You can view bills and balances using the county’s tax lookup with the Assessor’s Parcel Number, but that lookup does not take payments. To pay online, use the Payments page on the county website.

The Treasurer/Tax Collector’s Office is at 100 Courthouse Square, Suite 14 in Downieville, and the mailing address is P.O. Box 376, Downieville, CA 95936. Call (530) 289-3286 during office hours, Monday to Friday from 9 a.m. to 4 p.m., closed for lunch from noon to 1 p.m.

What happens if I don’t pay property taxes in Sierra County?

The county’s example makes the cost concrete: on a $1,000 first installment the penalty is $100, and on a $1,000 second installment the total added is $110. Unpaid taxes then keep moving through the default process under the California Revenue and Taxation Code.

Residential property that stays tax-defaulted for five years or more is subject to the power of sale. For nonresidential commercial property the threshold is three years.

The county’s page gives a worked example: taxes billed for 2018-2019 and unpaid on June 30, 2019 became subject to the power to sell on July 1, 2024. Sierra County usually holds its sales online through GovEase, typically in spring, and posts full details at least 30 days before bidding begins.

It does not sell tax lien certificates, so nobody can buy your debt and then foreclose on the house.

The county’s tax sale page describes no installment plan for defaulted property, so the realistic options are paying in full, selling, or contacting the Tax Collector early about your parcel.

What is a supplemental tax bill in Sierra County?

When the Assessor reappraises a property because of new construction, a change of ownership, or a mining claim, the added tax comes as a supplemental bill. The Assessor’s Office issues these throughout the year, and the due date is at least 30 days after the billing date.

The detail that matters most is who receives it. The Tax Collector mails supplemental bills only to the property owner. If your lender pays the regular bill from impound, you must forward the supplemental bill yourself, because the office will not send it to the lender. A missed supplemental bill is a common source of surprise penalties for new buyers and heirs.

Estimate your Sierra County transfer tax when you sell

Under Sierra County Ordinance No. 309, the documentary transfer tax is $0.55 for each $500 of net value, and it applies only when the net amount exceeds $100. Net value leaves out liens or encumbrances that stay on the property, such as an assumed loan.

The Recorder will not record the deed until the tax is paid. The county’s own example: a net value of $100,000 owes $110.00. The calculator below uses the county rate and no city tax.

How to sell a house in Sierra County when you owe property taxes

You can sell with taxes owed. Because the tax is a lien on the land, the escrow company pays it from your proceeds and the buyer receives the parcel with the taxes current.

1. Call the Tax Collector. Dial (530) 289-3286 and ask for the full amount due on your parcel, including any supplemental bills.
2. Check for hidden bills. Supplemental bills go only to the owner, so ask whether one is outstanding before you list.
3. Set aside the transfer tax. A $300,000 sale at $0.55 per $500 comes to $330, collected when the deed is recorded.
4. Watch the calendar. Closing before December 10 or April 10 avoids the penalty on that installment, and any scheduled spring tax sale is a hard stop.

Remote parcels, cabins and mining-area land can be slow to sell on the open market. We make offers on Sierra County houses as they are, with a closing date you choose. Request a cash offer and there is no cost or obligation.

Sierra County property tax FAQ

When are Sierra County property taxes due?

The first installment is due by December 10 and the second by April 10. Bills are mailed in late October, and weekend or holiday deadlines move to the next business day.

What is the late penalty in Sierra County?

A late first installment draws a 10 percent penalty. A late second installment draws 10 percent plus a $10 cost.

Does Sierra County sell tax lien certificates?

No. The county does not sell tax lien certificates. Property in default five years or more may be sold at a tax sale, usually online in spring.

Who receives a supplemental tax bill in Sierra County?

Only the property owner. The Tax Collector does not forward it to a lender, so an owner with an impound account must pass it along.

How do I sell a house in Sierra County with delinquent property taxes?

Ask the Tax Collector for the payoff, give it to escrow, and the delinquent taxes are paid from your proceeds when the sale closes.

Sources

• Sierra County Treasurer/Tax Collector: How to Avoid Late Penalties
• Sierra County Treasurer/Tax Collector: Property Tax Information
• Sierra County Treasurer/Tax Collector: Property Tax Sales
• Sierra County: Documentary Transfer Tax Index

This guide is general information, not tax or legal advice. Rates, fees and dates can change; confirm the amount on your own bill with the Sierra County Treasurer/Tax Collector.