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Message Annual ReportOffice of the Assessor, Sacramento CountyChristina Wynn, Assessor2025
2025 ANNUAL REPORT / 1County’s Valued Behaviors CampaignPeer Recognition Winners
Table of Contents ............................................................................................ 2Message from the Assessor ........................................................................... 3The Role of the Assessor ................................................................................ 4Property Tax Workflow .................................................................................... 5Property Tax Distribution ................................................................................ 5 .................................... ............................. ................................................................................ ............................................................................ 710 Year History of Local Assessment Roll .................................................... 7 ........................................... 8Proposition 13 .................................................................................................. 9Proposition 8 Decline in Market Value ..........................................................10 .............................................. ...................................................................13 ..........................................14 .................................15 ..................................................................................... ................................................. 17Exemptions…………………………………..............................………………………….18 ...........................................................19......................................................................................................20 ..........................................................................................21 ............................................................22Table of Contents2025 ANNUAL REPORT / 2
Message from AssessorChristina Wynna 5.41% increase over last year. This milestone reflects property in Sacramento County as of January 1, 2025. information. These impressive results reflect the communities with excellence while performing essential property assessment functions.I want to thank all employees for their unwavering efforts to improve our processes.Christina WynnSacramento County AssessorKey Highlights:Net Assessed ValueAfter deductions for property tax exemptions, including those for homeowners, disabled veterans, and charitable organizations, the net assessed value stands at $244 billion.Property Value GrowthWhile the overall assessment roll increased by 5.41%, most properties saw a 2% increase, thanks to the protections under Proposition 13.New Development ImpactThis year’s growth is largely attributed to sustained increases in residential values and ongoing new housing development, which added over $10.7 billion in value.Business Investment ImpactBusinesses invested over $1.1 billion in personal property assets.Revenue GenerationThe assessment roll is expected to generate approximately $2.4 billion in property tax revenue—an increase of $123 million over last year. Property tax revenue is a critical source of funding for over 175 local government agencies, including schools, fire districts, parks, and community service districts, as well as cities and redevelopment agencies. It is also one of the largest sources of discretionary funding for Sacramento County’s General Fund.Disabled Veterans’ Exemption Program Reaches New Milestone This program aimed to reach over 5,000 disabled U.S. Military Veterans homeowners in Sacramento County. We tripled the original savings goal and closed the gap with over 4,517 qualified disabled veterans receiving this benefit in 2025.Award Winning Innovation Our program is the first of its kind in California, setting a new standard for adding detailed ADU-specific attributes to our property database. 2025 ANNUAL REPORT / 3
The Assessor is a Constitutional Officer elected every four years by the people of Sacramento County. The Assessor’s primary responsibility is to locate all taxable property in Sacramento County; identify its ownership; appraise and assess this property, apply all legal exemptions and exclusions, as of January 1st of the calendar year; and to list it on the assessment roll.Property value is determined by the Assessor and applicable state and local laws. Although this value is then used to calculate property taxes, the Assessor does not set property tax rates, issue tax bills, or receive property tax payments.The Assessor must maintain records of the above and provide property owners and the public access to assessment roll information, as allowed by law.Our MissionOur Values Professionalism Integrity EfficiencyThe Role of the Assessor2025 ANNUAL REPORT / 4
Property Tax WorkflowProperty assessments generate significant property assessment roll generates over $2.4 billion in property tax over last year.Property Assessments & Tax Revenue DistributionDistribution of Property Taxes7.1% Redevelopment Successor Agencies11% Incorporated Cities15.8% County General Fund17% Special Districts49.1% SchoolsCOUNTY OF SACRAMENTO OFFICE OF THE ASSESSOR / 5Clerk RecorderCity & County AgenciesTreasurer-TaxCollectorthroughout the CountyAssessorAuditor-ControllerAuditor-ControllerAllocates property tax revenue to over 175 local taxing agencies, property tax payments
2025 ANNUAL REPORT / 6Values are secured and unsecured net of unreimbursed exemptionsYear Land Improvements Pers. Property Total Before Ex Non H/O Ex Total Homeowners Ex Net Total2025-26 68,811,299,742 175,821,380,251 12,248,613,546 256,881,293,539 11,404,358,476 245,476,935,063 1,448,159,347 244,028,775,716 2024-25 65,521,335,313 167,072,007,555 11,108,132,662 243,701,475,530 10,564,914,263 233,136,561,267 1,458,939,742 231,677,621,525 Difference 3,289,964,429 8,749,372,696 1,140,480,884 13,179,818,009 839,444,213 12,340,373,796 (10,780,395) 12,351,154,191 Net Increase in Assessed Values for Sacramento County 5.41% 5.29% 5.33%Total Number of Secured Assessments 504,305 Total Number of Unsecured Assessments 32,645Total Assessments 536,950Jurisdiction 2025-26 2024-25 Net Increase % IncreaseCitrus Heights 10,025,689,554 9,655,026,938 370,662,616 4% Elk Grove 30,447,141,962 28,732,989,483 1,714,152,479 6% Folsom 21,947,218,449 20,668,487,354 1,278,731,095 6% Galt 3,447,832,371 3,232,113,014 215,719,357 7% Isleton 90,177,374 86,380,870 3,796,504 4% Rancho Cordova 14,722,242,063 13,444,934,790 1,277,307,273 10% Sacramento City 78,585,412,259 75,396,324,743 3,189,087,516 4% Unincorporated Area 86,211,221,031 81,920,304,075 4,290,916,956 5% Totals 245,476,935,063 233,136,561,267 12,340,373,796 5%Parcel Count Assessed ValuesProperty Type 2025 2024 # Change % Change 2025 2024 $ Change % ChangeVacant Land - Residential 17,779 17,537 242 1.4% 3,029,446,307 2,971,136,056 58,310,251 2.0%Single Family Residences 403,361 398,509 4,852 1.2% 158,529,254,756 149,312,255,173 9,216,999,583 6.2%Condominiums 14,117 14,133 -16 -0.1% 3,530,595,758 3,402,565,243 128,030,515 3.8%Manufactured Homes 8,238 8,219 19 0.2% 621,932,174 586,040,389 35,891,785 6.1%Multi-Family 2 to 4 units 15,480 16,209 -729 -4.5% 6,107,762,624 6,093,148,576 14,614,048 0.2%Agricultural 2,995 2,990 5 0.2% 1,867,597,249 1,895,693,833 -28,096,584 -1.5%Multi-family 5 or more units 4,126 3,921 205 5.2% 20,134,337,215 18,830,697,760 1,303,639,455 6.9%Commercial/Industrial 17,291 17,247 44 0.3% 47,173,618,584 46,201,336,725 972,281,859 2.1%Vacant Commercial/Industrial Land 3,512 3,472 40 1.2% 1,919,862,850 1,822,783,958 97,078,892 5.3%Oil, Gas, and Minerals 119 119 0 0.0% 58,848,234 58,863,134 -14,900 -0.0%Church & Welfare Parcels 1,351 1,344 7 0.5% 2,709,513,286 2,215,841,155 493,672,131 22.3%Common Area Parcels 3,520 3,435 85 2.5% 3,290,286 1,713,360 1,576,926 92.0%Locally Assessed Utility Parcels (owned/leased) 567 566 1 0.2% 0 0 0 0.0%Government Owned 8,249 8,104 145 1.8% 0 0 0 0.0%Misc. Other 3,600 3,460 140 4.0% 265,510,761 251,514,463 13,996,298 5.6%Totals 504,305 499,265 5,040 1.0% 245,951,570,084 233,643,589,825 12,307,980,259 5.3%Distribution of Value by Property TypeValues are gross totals (land, improvement, fixtures and personal property) – before exemptions/exclusionsNon H/O Ex includes Institutional and Veterans’ Exemptions, Secured and Unsecured
School District 2025-26 2024-25 Net Increase % IncreaseArcohe Union 1,050,174,614 1,048,628,999 1,545,615 0.15% Center Joint 2,930,725,162 2,815,038,076 115,687,086 4% Dry Creek Joint 2,679,588,739 2,581,471,283 98,117,456 4% Elk Grove Unified 56,043,698,536 52,455,221,208 3,588,477,328 7% Elverta Joint 392,382,907 370,972,989 21,409,918 6% Folsom Cordova 96,028,750,509 90,579,570,177 5,449,180,332 6% Galt Joint Union Elem 4,161,651,649 3,906,553,895 255,097,754 7% Galt Joint Union High 5,211,826,263 4,955,182,894 256,643,369 5% Los Rios CCD 232,566,531,847 220,695,668,611 11,870,863,236 5% Natomas Unified 17,998,502,690 16,789,170,578 1,209,332,112 7% River Delta Unified 2,405,962,942 2,378,642,036 27,320,906 1% Robla 4,293,461,381 4,056,905,503 236,555,878 6% Roseville Joint Union 2,679,588,739 2,581,471,283 98,117,456 4% Sacramento City Unified 52,434,732,808 50,485,288,277 1,949,444,531 4% San Joaquin Delta CC 5,866,029,399 5,598,369,759 267,659,640 5% San Juan Unified 50,647,271,342 48,581,033,721 2,066,237,621 4% Sierra Joint CC 5,610,313,901 5,396,509,359 213,804,542 4% Twin Rivers Unified 58,960,541,124 55,756,019,731 3,204,521,393 6% Over 49% of local property tax revenue goes to fund public schools.COUNTY OF SACRAMENTO OFFICE OF THE ASSESSOR / 7Year Assessed Value* Amount of Increase % Change2015-16 140,691,283,846 6,193,465,438 4.60%2016-17 148,052,405,413 7,361,121,567 5.23%2017-18 157,548,104,712 9,495,699,299 6.41%2018-19 168,181,179,703 10,633,074,991 6.75%2019-20 179,165,611,212 10,984,431,509 6.53%2020-21 189,847,799,296 10,682,188,084 5.96%2021-22 199,704,342,326 9,856,543,030 5.19%2022-23 215,673,182,712 15,968,840,386 8%2023-24 231,698,750,641 16,025,567,929 7.43%2024-25 243,701,475,530 12,002,724,889 5.18%2025-26 256,881,293,539 13,179,818,009 5.41%*Gross Totals, Secured and Unsecured49% 10 Year History of Local Assessment Roll
2025 ANNUAL REPORT / 8Exciting Update: Disabled Veterans’ One Million More Thanks CampaignConnecting and Caring for Our HeroesCampaign.”Aiming for Impactover $1 million. Building BridgesExemption team.in 2020 to 4,517 in 2025, an increase of more than triple the original savings goal. The total amount of exemptions grew Join us in celebrating this monumental achievement and continue to support our disabled veterans. A million more thanks to our Disabled Veterans’ Exemption team, their dedication and participation has made this campaign an overwhelming success.
How Property Is Assessed Under Proposition 13Base Year Value:base year value.Annual Increases Limited:the market value changes.Tax Rate Cap:assessments.What This Means for Property Owners COUNTY OF SACRAMENTO OFFICE OF THE ASSESSOR / 9Example: A home was purchased in 2015 for $300,000. That becomes your base year value. Even if similar homes are now selling for $500,000, the assessed value might only be around $350,000 due to the 2% cap.Proposition 13 in Action: Property Value vs. Assessed Value Over Time300,000350,000400,000450,000500,000Year
Understanding How It WorksWhat Can Cause a Drop in Market Value? To get more information about Prop 8, use this QR Code to visit our websiteAnnual Adjustmentsa change in ownership or new construction, it can base year value.10K20KResidential & Commercial Prop 8 Parcels30K40K50K60K70K80K2023 2024 20252015 2016 2017 2018 2019 2020 2021 2022Total Number of Prop 8 AssessmentsTemporary Property Tax Relief2025 ANNUAL REPORT / 10market level.Proposition 8Market Downturns Don’t Affect All Properties EquallyNew Development Drives Future Revenue
COUNTY OF SACRAMENTO OFFICE OF THE ASSESSOR / 11Taxation TerraceKnow the reassessment impact!DEADENDResidence RoadSuccess SquareYou have inherited a home valued at $1,150,000Your journey begins!Future ForkSale/Rent PathYou have inherited a home valued at $1,150,000Your journey begins!
2025 ANNUAL REPORT / 12Inheritance EstateDelay Alley(Caution!)Exclusion ExpresswayValue ValleyPrimary Residence PathResidence RoadSuccess SquareFuture Fork
COUNTY OF SACRAMENTO OFFICE OF THE ASSESSOR / 13Unsecured Assessments2021-22 Gross Value2022-23 Gross Value2023-24 Gross Value2024-25 Gross Value2025-26 Gross ValueAircraft 255,205,056 335,167,060 404,522,809 353,065,185 404,550,996Boats/Vessels 230,099,994 298,054,897 267,491,299 228,460,246 217,918,537Fixtures 2,722,710,070 3,101,749,418 3,210,345,555 3,231,464,457 3,581,347,088Personal Property 4,001,708,634 4,327,824,646 4,553,765,048 5,045,287,012 5,787,503,390Secured AssessmentsFixtures 1,010,658,754 952,962,733 1,344,163,647 1,201,036,022 1,142,229,336Personal Property 1,103,556,743 1,051,880,872 1,112,689,163 1,048,819,740 1,115,064,199Business and Personal Property Assessment AnalysisBusiness & Personal Property AssessmentsWhat Is Business Personal Property?Each year, businesses must file a Business Property they operate in Sacramento County. This statement any business with personal property with a total cost of $100,000 or more at a single location. However, the To streamline reporting, businesses can file online through How Is It Assessed?market value of business personal property as of January 1 each year. These assets are generally the business owner.What About Other Personal Property?The Assessor also appraises non-business personal Like business personal property, these items are Ranking Business NameFixture & BPP Value1 Tesla Inc. 405705 952,878,1762 Intel Corp. 469,373,2933 NTT Global Data Centers Americas, Inc. 211,275,6374 HP Hood LLC 175,590,0575 Southwest Airlines (Aircraft Only) 164,064,2136 AMPAC Fine Chemicals LLC 157,387,0517 Calif-American Water Company 153,661,7548 Target Distribution Center T-3712 120,808,8409 Amazon.com Services LLC 116,462,09110 Amazon.com Services LLC 108,075,71511 Siemens Mobility 105,026,36312 FedEx Ground Package-Hub #958 95,859,94013 SK HYNIX NAND Product Solutions Corp. 94,761,69514 Apple Inc. 94,503,75215 Procter & Gamble 82,292,423Top 15 Businesses As of June 30, 2025
Requestsfor ReviewAssessor’s Office Informal ReviewFormal Appeals ProcessEach year, from July 1 to December 31, property owners may submit a Request for Assessment Review. This service is the informal review, they may file a formal appeal with Historical Assessment AppealsYear Appeals Filed Total Assessments % of Total2014-15 2,183 503,717 0.4%2015-16 1,446 505,436 0.3%2016-17 1,274 506,076 0.3%2017-18 1,186 508,941 0.2%2018-19 1,353 504,653 0.3%2019-20 1,251 514,745 0.2%2020-21 1,287 517,407 0.2%2021-22 1,285 522,902 0.2%2022-23 1,127 529,271 0.2%2023-24 3,268 532,992 0.6%2024-25 3,596 536,950 0.7%3444308852025 ANNUAL REPORT / 14
ADU Characteristics Program ReleasedUntil recently, property characteristics in our system Property Building InformationPrimary ................................. 1,182 sq ft ..........................................0 sq ft .........................0 sq ftTotal Living Area .................................... 1,182 sq ft .............................................................. 4Baths ....................................................................... 1Year Built ......................................................... 1957Effective Year .................................................. 1957 ........................................................1ADU ...................................930 sq ft ..........................................0 sq ft .........................0 sq ftTotal Living Area ......................................930 sq ft .............................................................. 2Baths ...................................................................... 2Year Built .........................................................2022Effective Year .................................................. 2022 ........................................................1Location ................................................... Location Detail ......................................................... ...................................Exterior Only ................ 2,112 sq ft ....................................0 sq ftCarport Parking Area....................................0 sq ft ...................................... 0Pool ........................................................................NSpa .........................................................................NDisclaimer ExplanationCOUNTY OF SACRAMENTO OFFICE OF THE ASSESSOR / 15
New Housing Trends2025 Apartment New Construction$1,072,756,500 in value added to the roll construction *The Gregory Group (916) 983-35241ST QTR 2ND QTR 3RD QTR 4TH QTR 1ST QTR 2ND QTR 3RD QTR 4TH QTRTOTAL HOMES2023 2024Average Price$687,943 $690,152 $689,371 $686,119 $683,456 $686,964 $692,730 $690,665Average Size2,353 2,378 2,392 2,370 2,365 2,330 2,339 2,333Average Price/Sq Ft$296.85 $295.23 $294.61 $297.97 $296.53 $302.24 $306.38 $303.68Quarter Sales745 945 867 794 1,220 999 1,285 937Quarter WSR0.53 0.71 0.62 0.55 0.85 0.69 0.89 0.59YTD Sold745 1,690 2,557 3,351 1,220 2,219 3,504 4,441Total WSR0.62 0.68 0.67 0.64 0.78 0.76 0.77 0.72Average Lot Size4,575 4,657 4,678 4,646 4,620 4,629 4,602 4,640Number of Projects109 103 107 112 111 112 111 122Total Inventory6,410 6,751 6,593 6,959 7,772 7,870 7,057 8,393Unsold Inventory592 541 661 697 726 850 734 879Weeks of Inventory9 8 9 10 8 10 9 10DETACHED HOMES2023 2024Average Price$694,692 $695,712 $692,863 $688,164 $684,322 $687,848 $693,683 $691,472Average Size2,377 2,399 2,407 2,380 2,371 2,337 2,345 2,339Average Price/Sq Ft$296.58 $294.88 $294.03 $295.38 $295.87 $301.62 $303.21 $303.10Quarter Sales697 917 858 775 1,212 999 1,283 927Quarter WSR0.52 0.71 0.63 0.54 0.85 0.69 0.90 0.59YTD Sold697 1,614 2,472 3,247 1,212 2,211 3,494 4,421Total WSR0.62 0.68 0.68 0.64 0.78 0.76 0.77 0.59Average Lot Size4,575 4,657 4,678 4,646 4,620 4,629 4,602 4,640Number of Projects104 99 104 110 110 111 110 121Total Inventory6,277 6,661 6,512 6,923 7,747 7,845 7,034 8,380Unsold Inventory564 526 639 679 713 837 723 866Weeks of Inventory9 8 9 10 8 10 8 10ATTACHED HOMES2024 2024Average Price$484,002 $504,325 $529,542 $536,485 $557,328 $557,328 $557,328 $562,328Average Size1,626 1,676 1,691 1,610 1,421 1,421 1,421 1,421Average Price/Sq Ft$304.94 $306.91 $321.28 $339.16 $392.13 $392.13 $392.13 $395.65Quarter Sales48 28 9 19 8 0 2 1Quarter WSR0.74 0.54 0.23 0.73 0.62 0 0.15 0.77YTD Sold48 76 85 104 8 8 10 11Total WSR0.69 0.62 0.55 0.56 0.37 0.34 0.33 0.36Average Density-- -- -- -- -- -- -- --Number of Projects5 4 3 2 1 1 1 1Total Inventory133 90 81 36 25 25 23 13Unsold Inventory28 15 22 18 13 13 11 13Weeks of Inventory8 6 13 16 35 38 34 36Completed new construction $295,455,000 in value added for 1,477 unitsConstruction in progress $777,301,500 in value added for 7,083 unitsHousing2025 ANNUAL REPORT / 16
2021-22 2022-23 2023-24 2024-25 2025-26REAL PROPERTY APPRAISALSSales and Transfers 32,041 37,360 30,808 25,541 26,058Assessable New Construction 6,934 8,306 7,618 7,127 7,086Prop 8 Assessments 20,820 12,906 11,717 11,983 11,506BUSINESS AND PERSONAL PROPERTYBoats 10,947 11,150 11,475 10,829 9,713Aircraft 499 472 480 467 475Business Accounts 22,628 23,084 21,781 22,456 23743Audits 218 239 226 231 225MAPPING SERVICESAssessor’s Maps Maintained 9,815 9,916 9,985 10,045 10,119New Parcels Created 3,927 5,068 6,761 4,694 5,611DOCUMENTS RECEIVEDRecorded Documents Received 80,177 92,352 67,503 52,759 57,892Total Building Permits Received 57,721 62,996 64,058 56,124 57,016Mailing Address Changes7,977 7,990 7,860 13,058 21,957Prop 60 Base Year Transfers176 41 13 6 5Parent-Child Exclusions3,853 1,359 1,647 1,284 1770Prop 19 Base Year Transfers30 598 766 634 815EXEMPTIONS PROCESSED Homeowners'27,975 24,391 18,540 16,349 16,003Institutional7,480 7,547 7,774 8,158 8,504Disabled Veterans' 3,625 3,746 4,010 4,415 4,756Yearly Comparison of Assessor’s WorkloadCOUNTY OF SACRAMENTO OFFICE OF THE ASSESSOR / 17
Homeowners’ ExemptionProperty owners who occupy their home as their in more than $70 in annual tax savings.Disabled Veterans’ Exemption $78,718, offers savings of more than $3,155.service. The exemption applies to the principal place income claimants.Institutional Exemptionspurposes may be eligible for Institutional Exemptions Filing Requirements and DeadlinesIt is important to note that none of these exemptions preserve eligibility.Qualifying Exemptions As of June 30, 2025Property Tax Exemptions: Expanding Access 2025 ANNUAL REPORT / 18Exemption TypeQTYTotal Value% of Total ValueHomeowners'* 206.900 1,448,159,347 11.27%Disabled Veterans' 4,517 763,700,170 5.94%Charities 1,606 6,020,035,428 46.84%Religious and Church853 963,253,809 7.49%School, Library, Museum204 773,448,413 6.02%Hospitals 104 2,758,928,522 21.47%Cemeteries 32 65,565,821 0.51%Colleges 24 59,193,354 0.46%Historical Aircraft 4 232,959 0.00%Totals 214,244 12,852,517,823 100.00%*Reimbursed by the State
Front Counter6,526WebsiteVisits436,765Emails11,985Telephone42,645Information Available Online athttps://assessor.saccounty.gov COUNTY OF SACRAMENTO OFFICE OF THE ASSESSOR / 19
Christina WynnWendy Pell-CastilloLinda CogburnLarry GroseSystemsLance WeibelServicesRuss DeleonCommercialPersonal PropertyLeadership 2025 ANNUAL REPORT / 20REALPROPERTY
COUNTY OF SACRAMENTO OFFICE OF THE ASSESSOR / 21District 1Phil Serna, ChairDavid VillanuevaCounty ExecutiveDistrict 2District 3District 4, Vice ChairDistrict 5Pat Hume Licensing DivisionAcknowledgments
2025 ANNUAL REPORT / 22. on January 1.without Appeals property * If date falls on Saturday, Sunday or legal holiday, mail postmarked on the next business day shall be deemed on time.JAN 1FEB 15DEC 10JUN 30AUG 31MAY 7JUL 1DEC 31APR 1APR 10JUL 2NOV 30Property Tax Assessment Calendar
Real Property Assessment Mobile/Manufactured HomesProperty Transfer InformationMapping Business Property AssessmentLeasing and Leased EquipmentMarine, Boats and Aircraft Parking is available at the main entrance ofInformation is also available online at Visit or Contact UsHomeowners’ Exemptions Institutional Exemptions Veterans’ Exemptions