Assessed Valuation by Agency / District

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

General Information

All agencies/districts provide service(s) to a specific geographical area. Agencies/districts that provide the same service may not be within the same geographical area. This is controlled by the assignment of a Tax Rate Area (TRA) to each parcel. The agency/district's assessed value is the sum of all the TRA valuations in which the agency/district provides service.

R&T §601 Local Roll
Assessed Values from Assessor's July 1 Local Assessment Roll pursuant to R&T §601 and §616.

§2052 Equalized Roll
Assessed Values from August 20 Equalized Assessment Roll which includes R&T §601 Local Roll, State BOE Roll {R&T §755}, and July Assessment Appeal Board changes for the current tax year. Used to calculate property tax distribution pursuant to R&T Code §95 et seq.(AKA AB-8). Aircraft Assessed Values aren't included in AB-8 calculations and have their own statutory distribution methodology pursuant to R&T §5451 et seq.

Links & Lookups - Assessed Values and/or APN Counts