Property Taxes and Mello-Roos (CFD) Special Taxes When Buying a Home in Yuba County (2026)

Buying a home in Plumas Lake, Olivehurst, Linda, Wheatland or Marysville? Your mortgage payment is only part of the monthly cost. Property taxes, and in many newer neighborhoods Mello-Roos special taxes, can add hundreds of dollars a month.

This guide explains how Yuba County property taxes are built, what the actual tax rates are by area, which Mello-Roos districts show up on south county tax bills, and how to check any home before you write an offer. Every figure links to an official county, state or district source.

How Are Property Taxes Calculated in Yuba County?

Every year the Yuba County Auditor-Controller’s Property Tax Division takes the Assessor’s value for each parcel, multiplies it by the 1% constitutional tax limit, adds rates for voter-approved debt, and then adds any direct assessments levied by local agencies. That total is your tax bill.

So a Yuba County tax bill has three layers:

• The 1% base levy under Proposition 13, applied to your assessed value.
• Voter-approved bond rates for schools and the community college, also applied to assessed value. These vary by tax rate area.
• Direct charges, which are flat dollar amounts: Mello-Roos CFD special taxes, levee and reclamation district assessments, lighting, park, fire or law enforcement service charges, and similar items.

What Is My Assessed Value After I Buy?

Under Prop 13, a purchase is a change in ownership, so the Assessor resets the value to market value as of the purchase date, which is usually close to your price. After that, the assessed value generally rises no more than 2% a year until the next sale or new construction (California BOE Publication 29).

That is why the seller’s current tax bill is not a good guide to what you will pay. A long-time owner’s bill is based on an older, lower value.

What Is the Property Tax Rate in Plumas Lake, Marysville, Olivehurst and Wheatland?

Your rate depends on your tax rate area (TRA), a six-digit number printed on your tax bill. Each TRA is a unique mix of school, city and special districts, and you can look one up on the Board of Equalization’s Yuba County TRA map.

Here are the totals from the county’s 2024–25 Multi-Year Tax Rates report, the most recent rate book posted on the Auditor-Controller’s site as of October 23, 2026. Rates for 2025–26 and 2026–27 can differ slightly as bond payments change, so check the current bill.

Notice that Marysville-area rates are higher on paper, but Plumas Lake homes often carry more in flat Mello-Roos and levee charges, as the next section shows. Compare the whole bill, not just the rate.

What Would the Tax Be on an Example Home?

Here is the math on an illustrative assessed value of $450,000 with the $7,000 homeowners’ exemption, using the 2024–25 rates above. This is an example only, not a quote for any home, and it leaves out direct charges.

What Is Mello-Roos, and Which Yuba County Neighborhoods Have It?

A Mello-Roos Community Facilities District (CFD) is a special tax district approved under the Mello-Roos Community Facilities Act of 1982, usually when a new subdivision is built. The special tax repays bonds or pays for facilities and services such as water and sewer lines, parks, schools and levees. It is a fixed amount set by a formula, not a percentage of your home’s value.

In Yuba County most CFDs are in the newer south county neighborhoods. The county’s 2024–25 Direct Charge Tax Code Summary lists these on the secured roll:

• Olivehurst Public Utility District (OPUD) CFD 2002-1, Plumas Lake: water, sewer and park facilities. 2,971 parcels.
• OPUD CFD 2005-2: park maintenance in North Plumas Lake neighborhoods. 2,905 parcels.
• Plumas Elementary School District CFD #1 and CFD #2: 2,697 and 707 parcels.
• TRLIA CFD 2006-1 and CFD 2006-2 (South County Area): special taxes in specific zones that repay builder bonds used for the levee improvement program that protects Plumas Lake and south Yuba County.
• Yuba County CFD 2004-1 (Edgewater) and CFD 2005-1 (Areas A, Orchards, and C, Montrose).
• Newer CFDs: CFD 23-09 Dantoni Ranch (Improvement Area No. 1) and CFD 24-09 Rio del Oro.
• Wheatland City CFD 2015-1 inside the City of Wheatland.

The same county list also shows non-Mello-Roos direct charges that work in a similar way, such as Reclamation District 784 operations and maintenance, Statewide Community Infrastructure Program (SCIP) assessments for several newer subdivisions, County Service Area charges, and PACE energy loans. Want to compare Plumas Lake new builds side by side? Join my New Construction VIP List.

How Much Is Mello-Roos in Plumas Lake?

It depends on the neighborhood, the zone and the land use, and a home can sit in several CFDs at once. Two official data points:

• OPUD CFD 2002-1: the district’s FY 2026–27 tax report (Resolution 2464, adopted June 18, 2026) sets the levy at $206.70 per developed parcel, against a maximum annual special tax of $600.
• OPUD CFD 2005-2: the FY 2026–27 tax report (Resolution 2465, adopted June 18, 2026) sets $154.50 per developed single-family unit in most zones and $186.00 in Wheeler Ranch, against a maximum of $423.28.

For the other districts, the chart below shows the county’s 2024–25 total levy divided by the number of parcels. Treat these as averages. Your parcel’s actual amount is on its tax bill.

TRLIA posts its CFD and assessment documents on its website. For any district, the phone number printed next to the charge on your tax bill is the fastest way to confirm a specific parcel.

How Do I Find the Property Taxes and Special Taxes on a Specific Home?

1. Read the current tax bill. Yuba County bills show the TRA, the ad valorem rate and each direct charge with a phone number. The Treasurer-Tax Collector can help you find a bill by parcel number.
2. Ask for the Mello-Roos notice. California Civil Code 1102.6b requires the seller of a home in a CFD to make a good-faith effort to get a notice of special tax from each district and give it to the buyer. Government Code 53340.2 sets out that Notice of Special Tax, which shows the current special tax and the maximum that may be levied on the parcel.
3. Read the Natural Hazard Disclosure (NHD) report. Most third-party NHD packages include a tax report listing CFDs and assessment districts on the parcel.
4. Check the preliminary title report. It lists the taxes and any bonds or assessments that are liens on the property.
5. Budget on your price, not the seller’s value. Multiply your expected price by the TRA rate and add the direct charges.

Ask for these documents early in escrow and read them as soon as they arrive. If a notice shows a special tax you did not expect, talk with me or a real estate attorney about your options before your contingencies expire.

What Is a Supplemental Tax Bill After I Buy?

Because a sale resets the assessed value, the Assessor issues a supplemental assessment for the difference between the old and new values, prorated from the first of the month after you buy to the end of the fiscal year on June 30 (California BOE).

• Close between June and December: usually one supplemental bill.
• Close between January 1 and May 31: usually two supplemental bills, one for the rest of the current fiscal year and one for the next.
• Paid by you: supplemental bills are usually mailed to the owner and are not always paid from a mortgage impound account. Ask your lender and set the money aside.
• Not a mistake: the bill is in addition to the regular annual bill the seller may have prorated with you in escrow.

If the value goes down instead, for example when a long-held home sells for less than its current assessed value, the county issues a refund instead.

When Are Property Taxes Due in Yuba County?

The Yuba County Treasurer-Tax Collector mails secured bills in October. For the 2026–27 bills now arriving:

If December 10 or April 10 falls on a weekend or holiday, the deadline moves to the next business day (Revenue and Taxation Code section 2619). April 10, 2027 falls on a Saturday, so the second-installment deadline moves to 5 p.m. on Monday, April 12, 2027. Payments must be received or USPS-postmarked by the delinquent date. Taxes still unpaid after June 30 go into default and accrue 1.5% interest a month.

How Can I Lower My Yuba County Property Taxes?

What Is the Homeowners’ Exemption?

The California homeowners’ exemption cuts $7,000 from the taxable value of an owner-occupied principal residence. At Yuba County’s 2024–25 rates, that saves about $74 to $78 a year. File with the Yuba County Assessor by February 15 for the full exemption. It may also apply to the supplemental bill.

Can I Transfer My Tax Base If I Am 55 or Older?

Yes, under Proposition 19. Homeowners 55 or older, severely disabled homeowners, and victims of wildfire or natural disaster can move their taxable value to a replacement home anywhere in California, as long as the original home is sold and the replacement is bought within two years of each other. Owners 55 and older can do it up to three times.

If the replacement home costs more than the original home’s market value (100% if bought first, 105% in the first year after the sale, 110% in the second year), the difference is added to the transferred value. For downsizers moving from the Bay Area or Sacramento to Plumas Lake or Wheatland, this can be a big savings. File the claim with the Yuba County Assessor.

Curious about Marysville’s older, established neighborhoods? See my Marysville neighborhood guide.

FAQ: Property Taxes and Mello-Roos in Yuba County

What is the property tax rate in Yuba County?

It depends on the tax rate area. In fiscal year 2024-25 the 1% base plus voter-approved bonds totaled 1.112399% in Marysville and Marysville Joint Unified areas such as Linda and Olivehurst, 1.067893% in Plumas Lake, and 1.050163% in Wheatland, before Mello-Roos and other flat charges.

Does Plumas Lake have Mello-Roos?

Yes, most Plumas Lake neighborhoods do. The county roll lists OPUD CFDs 2002-1 and 2005-2, Plumas Elementary School District CFDs #1 and #2, and TRLIA levee CFDs 2006-1 and 2006-2, depending on the neighborhood and zone.

How much is Mello-Roos in Plumas Lake?

It varies by neighborhood and zone. For FY 2026-27, OPUD CFD 2002-1 is $206.70 per developed parcel and OPUD CFD 2005-2 is $154.50 per developed single-family unit in most zones ($186.00 in Wheeler Ranch). In 2024-25, average TRLIA levee CFD charges ran about $613 to $2,090 per parcel by zone. Check the home’s tax bill for the exact total.

How do I find out if a home has Mello-Roos?

Look at the current tax bill and the NHD tax report. Under Civil Code 1102.6b the seller must make a good-faith effort to give you a notice of special tax from each CFD, and Government Code 53340.2 sets out what that notice shows, including the maximum special tax.

What is a supplemental tax bill?

It is an extra bill for the change in value when you buy. The Assessor reappraises the home as of the purchase date and bills the difference, prorated to June 30. Close between January and May and you usually get two supplemental bills.

When are Yuba County property taxes due?

The first installment is due November 1 and delinquent after December 10. The second is due February 1 and delinquent after April 10, with a 10% penalty, plus a $20 cost on the second installment.

How much does the homeowners’ exemption save in Yuba County?

About $74 to $78 a year. It removes $7,000 from the assessed value of an owner-occupied home. File with the Yuba County Assessor by February 15 for the full exemption.

Can I bring my low property tax base to Yuba County?

Yes, if you qualify under Proposition 19. Homeowners 55 or older, severely disabled homeowners, and disaster victims can transfer their taxable value to a replacement home anywhere in California within two years, with any extra value added on.

Sources

• Yuba County Auditor-Controller: Property Tax Division
• Yuba County Auditor-Controller: 2024–25 Multi-Year Tax Rates (Tax Year 2024)
• Yuba County Auditor-Controller: 2024–25 Direct Charge Tax Code Summary
• California BOE: Tax Rate Areas, Yuba County 2025
• Olivehurst Public Utility District: Resolution 2464 and Plumas Lake CFD No. 2002-1 Tax Report, FY 2026–27
• Olivehurst Public Utility District: Resolution 2465 and CFD No. 2005-2 Tax Report, FY 2026–27
• Three Rivers Levee Improvement Authority: CFD 2006-1 Annual Tax Report, FY 2019–20
• Three Rivers Levee Improvement Authority
• Yuba County Treasurer-Tax Collector: Property Tax Types and Due Dates
• Yuba County Treasurer-Tax Collector: Important Dates
• Yuba County Assessor
• California BOE: Homeowners’ Exemption
• California BOE: Proposition 19
• California BOE: Supplemental Assessments
• California BOE: Publication 29, California Property Tax: An Overview
• California Civil Code 1102.6b (Mello-Roos notice to buyers)
• California Government Code 53340.2 (notice of special tax)

Last updated October 23, 2026 by Aaron Rose, REALTOR®, DRE #02165433, eXp Realty of California, Inc. (broker DRE #01878277). Equal Housing Opportunity. This article is general information, not tax or legal advice. Rates and special taxes come from the public sources above and change every year; the most recent county rate book posted online was for 2024–25. Confirm the taxes on a specific property with its current tax bill, the CFD notices, the Yuba County Assessor and Treasurer-Tax Collector, and a tax professional.