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Article XIIIA of the California Constitution

Added to the Constitution by the voters in June, 1978, Article XIIIA provides that:

  • The maximum amount of property tax cannot exceed 1% of the property's appraised value, plus any bonds or fees.  In Sierra County the tax rate is generally 1%.  Benefit assessment fees and parcel taxes may be added to the total tax bill.
  • Real property can be reappraised only upon a change in ownership or new construction.  Business personal property, and boats and airplanes, are appraised annually.  Special property types, such as timberland and some agricultural lands, are also appraised annually.
  • Except for the above cases, no increase in the base-year value of any real property will exceed 2% annually, regardless of the rate of inflation.  The single exception to this rule is when adjusted base year values are being re-enrolled on decline-in-value properties.

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Laura Marshall
Assessor
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Assessor's Office
100 Courthouse Square
Room B1
P.O. Box 8
Downieville, CA 95936

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Ph: 530-289-3283

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