Ad Valorem Tax Rates

Contact the Property Tax Division by phone (530) 621-5470, ext. 4 or email AuditorPropertyTaxDivision@edcgov.us

General Information

The Assessor determines the net assessed value of each property in the County and delivers an assessment roll to the Auditor by July 1 of each year. The Auditor then calculates the property's tax liability by multiplying the appropriate ad valorem (based on value) property tax rate by the net assessed value. Since the passage of Proposition 13, individual local jurisdictions no longer establish their own ad valorem property tax rate (tax rate). Instead, the State Constitution imposes a1% general tax rate plus any voter-approved debt tax rates. Voter-approved debts are often commonly thought of as "school bonds"; however, not all voter-approved debt in El Dorado County are for schools. Irrigation Districts and Community Service Districts currently have voter-approved debt in El Dorado County. Voter-approved debts are generally passed by a 2/3 vote of the registered voters within the local jurisdiction. Following the passage of Proposition 39 in November 2000, certain school voter-approved debt has been authorized by a 55% vote of the registered voters within the respective school's boundary.

In addition, some local jurisdictions may place non-ad valorem (non-value based) direct charges on the tax bills. These direct charges are based on criteria other than value and do not have a "tax rate." More information regarding the direct charges.

Links & Lookups

Reports & Publications

How was the Debt Service Rate Calculated for a Voter-Approved Debt?

How was the Debt Service Rate Calculated for a Voter-Approved Debt?(PDF, 286KB)

(Links to “FAQs for Calculation of Property Tax Bills and/or Refunds”)

 

Historical Perspective

Prior to the passage of Proposition 13, general tax rates were established independently by each local jurisdiction. The local jurisdictions forwarded their tax rates to the Auditor to apply to the properties within their respective local jurisdiction. The sum total of the tax rates for a property was unlimited by the State Constitution. The Auditor has these tax rates for 1966/67 through 1977/78. Following the passage of Proposition 13 (base year 1978/79) through 1980/81, the tax rate was limited to 4% instead of 1% (because the assessed valuation of property at that time was calculated at ¼ of the market value instead of 100% of market value). Tax rates are available by Tax Rate Area (TRA) for each year back to 1966/67. To obtain any years not published on this website, please contact the Property Tax Division at (530) 621-5470, ext. 4.