TAX & LICENSES / STATE TAX SYSTEM
State Income Tax
California imposes a graduated income tax similar to the federal income tax in structure, where the tax owed varies with your income level and filing status. Standard deductions, credits, personal and dependent exemptions, and other factors will affect the taxable income. For complete details on personal income tax in California, contact:
California Franchise Tax Board
Sacramento 916-845-6600
Information 800-338-0505
www.ftb.ca.gov
Frequently Requested Information
Forms Order Line
800-338-0505
916-845-6600
Online Forms Ordering
www.ftb.ca.gov
Individual Account Information
800-852-5711
916-845-6500
Status of Homeowner’s or Renters Assistance
800-868-4171
Inquiries by Mail
Franchise Tax Board
P.O. Box 942840
Sacramento 94240-0040
Sales & Use Tax
In California, sales and use taxes vary slightly by county and may also fluctuate with voter-approved taxes for special funding projects. The total state tax rate is 7.50 percent. For the exact rate in your community, contact your city or county offices. Items that are exempt from retail sales tax include groceries, prescribed medication, newspapers, periodicals and public utilities. Sales tax is paid by the consumer on the retail level, but use taxes are paid directly to the state. Use taxes pertain to merchandise such as catalog orders or Internet orders when no California sales tax has been collected but the item(s) are used in California. For complete details on sales and use taxes, contact:
Board of Equalization
Sacramento 800-400-7115
www.boe.ca.gov
Property Taxes
Property taxes are paid on the local level, creating a major revenue stream for local governments as they provide services to residents. The process begins with cities and counties providing copies of all building permits that are issued, and the county clerk-recorder supplying copies of all deeds and recorded documents. The county assessor then assesses all real estate and personal property such as businesses, manufactured homes, boats, and airplanes that are located in the entire county. The controller-treasurer receives these assessments and applies the appropriate tax rate to determine the actual amount of property tax due. The tax collector then mails out property tax bills, collects the money, and deposits this revenue in the county treasury. The controller-treasure then allocates the revenue to local taxing agencies, including the county, cities, schools, and special districts. For complete information on property taxes, the Homeowner’s Exemption, and the exact rate in your jurisdiction, contact:
Colusa County Assessor
Colusa 530-458-0450
www.countyofcolusa.com
Colusa County Tax Collector
Colusa 530-458-0440
www.countyofcolusa.com
El Dorado County Assessor
Placerville 530-621-5719
South Lake Tahoe 530-573-3422
www.edcgov.us/assessor/
El Dorado County Tax Collector & Treasurer
Placerville 530-621-5800
South Lake Tahoe 530-573-3011
www.edcgov.us
Glenn County Assessor Office
530-934-6402
www.countyofglenn.net
Glenn County Tax Collector
530-934-6410
www.countyofglenn.net
Nevada County Assessor
Nevada City 530-265-1232
Toll free 888-806-1232
www.mynevadacounty.com
Nevada County Tax Collector & Treasurer
Nevada City 530-265-1285
www.mynevadacounty.com
Placer County Assessor
Auburn 530-889-4300
Tahoe City 530-581-6260
www.placer.ca.gov
Placer County Tax Collector & Treasurer
Auburn 530-889-4120
www.placer.ca.gov
Sacramento County Assessor
Sacramento 916-875-0700
www.saccounty.net
Sacramento County Tax Collector & Treasurer
Sacramento 916-874-7833
www.saccounty.net
Sutter County Assessor
Yuba City 530-822-7160
www.suttercounty.org
Sutter County Tax Collector & Treasurer
Yuba City 530-822-7117
www.suttercounty.org
Yuba County Assessor
Marysville 530-749-7820
www.co.yuba.ca.us
Yuba County Tax Collector & Treasurer
Marysville 530-749-7840
www.co.yuba.ca.us
Yolo County Assessor
Woodland 530-666-8135
http://www.yolocounty.org
Yolo County Tax Collector & Treasurer
Woodland 530-666-8625
http://www.yolocounty.org
Excise Taxes
California imposes excise taxes on a number of items including alcoholic beverages, cigarette and tobacco products, a tire fee, emergency telephone user’s surcharge, energy resources surcharge, integrated waste management fee, tax on insurers, and natural gas surcharge. For further information on any of these taxes, contact:
Excise Taxes Division
State Board of Equalization
Sacramento 800-400-7115
www.boe.ca.gov
State Residency Requirements
California imposes no formalized residency procedure beyond physical presence within the state and the intention of making it your home. Colleges, universities and other institutions have developed and implement their own residency requirements and procedures. Common residency criteria include voting in a California election, paying resident tuition, filing for home owner’s property tax exemption, or any other privilege or benefit not ordinarily extended to nonresidents.
