Sacramento County (Calif.) Assessor records, ca. 1849-1993

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Summary

Abstract:
Records from the Sacramento County Assessor, including maps, rolls, account books, and reports related to taxable properties such as real estate, mortgages, corporations, and personal property. This collection also includes special tax rolls such as poll tax, military tax, or racial taxes.
Extent:
395 Linear Feet (823 volumes, 561 rolls of microfilm, 1 box of microfiche)
Language:
English and English
Preferred citation:

[Identification of item and/or item number], [box and folder number], Sacramento County (Calif.) Assessor records, CNTY0003, Center for Sacramento History.

Background

Scope and content:

This collection was created by the Sacramento County Assessor and includes real property maps, real and unsecured property rolls, account books, and reports related to taxable properties such as real estate, mortgages, corporations, and personal property. This collection also includes special tax rolls such as poll tax, military tax, and taxes based on race. All map books are digitized and available at archive.org/details/cshcountyassessormapbooks.

Series 1. Map books, 1849-1969. This series consists of map books created by the County Assessor's Office showing property lines and property owners' names. It is divided into three series: properties within Sacramento's city limits, Sacramento County, and specific towns and unincorporated areas of the county (Folsom, Galt, Florin, Isleton, Elk Grove, and Antelope). All map books are digitized and available at archive.org/details/cshcountyassessormapbooks.

Subseries 1.1. Property in the City of Sacramento, 1851-1939. This subseries contains map books showing properties in the City of Sacramento. They were published every year. There are books for the original city's boundaries, which are organized block by block; and for the annexed portions of the city, which are organized by subdivision or neighborhood name. Books contain property lines and property owners' names. All are digitized and available at archive.org/details/cshcountyassessormapbooks. This subseries is arranged chronologically.

Subseries 1.2. Property in Sacramento County, 1870-1969; 1990. This subseries contains map books showing properties in Sacramento County. They were published every year; years prior to 1870 are not included in this collection and appear to be missing from the record. Through 1906, there is one book per year. After that, there are books for "country," "outside," and "sections." Books labeled "country" and "outside" show land outside of the city limits of the City of Sacramento that is named as a town, tract, or subdivision. Books labeled "sections" show unnamed areas of the county by township and range. Books contain property lines and property owners' names. All are digitized and available at archive.org/details/cshcountyassessormapbooks. This subseries is arranged chronologically.

Subseries 1.3. Property in specific Sacramento County towns and areas. This subseries contains map books specifically for Folsom, Galt, Florin, Isleton, Elk Grove, and Antelope from 1856 to 1883. These areas can be found in the other county map books after 1883. Books contain property lines and property owners' names. All are digitized and available at archive.org/details/cshcountyassessormapbooks. This subseries is arranged chronologically.

Series 2. Real property assessment rolls, 1849-1965. This series includes property tax assessment rolls that list property owners' names, property value, value of improvements made that year, and taxes paid. Listings are arranged alphabetically by last name. The collection is divided into three subseries: property within the city of Sacramento, property in Sacramento County that is outside of the city of Sacramento, and property in North Sacramento and Woodlake. The subseries are arranged chronologically.

Series 3. Personal, commercial, and unsecured property assessments, 1893-1965. This series is made up of tax assessment rolls for unsecured, personal, and commercial property. Rolls list property owners' names, property value, and taxes paid. Listings are arranged alphabetically by last name. The collection is divided into two subseries: property owned within the city of Sacramento and property owned in Sacramento County outside of the city of Sacramento. Some volumes list corporations, Chinese, and Japanese separately. The subseries are arranged chronologically.

Series 4. Special assessment districts, 1880-1970. This series contains assessments of specific districts, including swamplands, reclamation districts, drainage districts, levee maintenance districts, sanitary districts, irrigation districts, water districts, bypasses, and school districts. The series is arranged alphabetically by district.

Series 5. Delinquent tax rolls, 1853-1939; 1964-1966. This series is made up of listings of delinquent taxes for both real and personal property in the city and county of Sacramento. It is arranged chronologically.

Series 6. Military, poll, and Chinese tax rolls, 1864-1914. This series contains special tax rolls for poll taxes, military taxes, and taxes based on race, specifically Chinese. Poll tax rolls list men between the ages of 21 to 60 who were taxed by the state for the benefit of the State School Tax Fund; these sometimes list Chinese men separately by city district number. Chinese are also listed in two separate volumes (1883 and 1887). Military rolls list male citizens aged 18 to 45 who were subject to military duty. This series is arranged alphabetically then chronologically.

Series 7. Tax and sales registers, 1850-1913; 1990-1993. This series contains records of properties sold for nonpayment of county taxes; tax registers; migratory livestock registers; and sales and no sales maps. It is arranged chronologically.

Series 8. Master property record cards. This series consists of Master Property Record (MPR) cards on microfilm. These records contain assessment, ownership, value, and tax histories for parcels in Sacramento County.

Series 9. Building and appraisal records.

Series 10. Secured rolls on microform, 1961-1967.

Series 11. Legal description cards, 1961-1962.

Biographical / historical:

The Office of the County Assessor was formed in 1850 as part of the Administration and Finance Agency. The assessor is an elected official required to appraise all real and personal property in the county for tax purposes, except utility property. The appraisals are used to compile secured and unsecured property tax assessment rolls and to determine the tax base from which tax rates are computed. The City Assessor was incorporated with the County in 1964.

Acquisition information:
Acquired from the Sacramento County Clerk in 1976 and 1978 (accessions 1976/076, 1978/092, and 1978/093); Sacramento County Recorder in 1980 1980/096); California State Archives in 1980 (1980/132); and Sacramento County Assessor in 1995, 1996, and 1998 (1995/091, 1996/052, and 1998/058).
Processing information:

Processed by Center for Sacramento History staff from 1980-2024.

Arrangement:

The collection is arranged into 11 series:

  • Series 1. Map books, 1849-1969
  • Subseries 1.1. Property in the City of Sacramento, 1851-1939
  • Subseries 1.2. Property in Sacramento County, 1870-1969; 1990
  • Subseries 1.3. Property in Folsom, Galt, Florin, Isleton, Elk Grove, and Antelope, 1856-1883
  • Series 2. Real property assessment rolls, 1849-1965
  • Subseries 2.1. Property in the City of Ssacramento, 1849-1939
  • Subseries 2.2. Property in Sacramento County, 1851-1966
  • Subseries 2.3. Property in North Sacramento, 1954-1961
  • Series 3. Personal, commercial, and unsecured property assessments, 1893-1965
  • Subseries 3.1. Property in the City of Sacramento, 1894-1941; 1960-1965
  • Subseries 3.2. Property in Sacramento County, 1893-1939; 1958
  • Series 4. Special Assessment Districts, 1880-1970
  • Series 5. Delinquent tax rolls, 1853-1939; 1964-1966
  • Series 6. Military, Poll, and Chinese Tax Rolls, 1864-1914
  • Series 7. Tax and sales registers, 1850-1913; 1990-1993
  • Series 8. Master property record cards
  • Series 9. Building and appraisal records
  • Series 10. Secured rolls on microform, 1961-1967
  • Series 11. Legal description cards, 1961-1962

Rules or conventions:
Describing Archives: A Content Standard

Access and use

Restrictions:

Collection is open for research use.

Terms of access:

No permission is necessary to publish or quote from public records.

Preferred citation:

[Identification of item and/or item number], [box and folder number], Sacramento County (Calif.) Assessor records, CNTY0003, Center for Sacramento History.

Location of this collection:
551 Sequoia Pacific Blvd.
Sacramento, CA 95811, US
Contact:
(916) 808-7072
csh@cityofsacramento.org
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