Real results as your Treasurer-Tax Collector!
New! Pay Your Property Tax Payments Monthly
I'm excited to announce, starting July 1st, Sutter County property owners will be able to use our new Easy Smart Pay™ system, splitting your property tax into 12 automatic recurring payments. Simple enrollment. Easy cancellation. No additional fees with ACH/Bank Transfers.
VOTE VALENCIA for
TREASURER-TAX COLLECTOR
Integrity and transparency, every day.
Meet Nicholas!
A fourth-generation Sutter County resident, Nicholas lives in Yuba City with his wife, Kayla, and their three children. He is a graduate of Yuba City High School, Yuba College, and California State University, Sacramento, where he earned a Bachelor of Science in Business Administration with a concentration in Accountancy.
Nicholas began his accounting career with the State of California, working for the California Infrastructure and Economic Development Bank and later the Department of Toxic Substances Control. He subsequently served as a Financial Auditor with the California State Auditor’s Office, where he audited major state agencies including the Franchise Tax Board and the Employment Development Department. Valencia later returned to local government as an accountant in the Sutter County Auditor-Controller’s Office before being elected Sutter County Treasurer-Tax Collector in 2022.
ABOUT ME
Integrity &
Every Day!
Transparency,
Since taking office, I have focused on improving investment performance, modernizing systems, and enhancing taxpayer services. Under my leadership, the office has generated approximately $40.7 million in investment earnings—significantly outperforming prior periods—while maintaining the safety and liquidity of public funds. My office has also achieved approximately $1.2 million in budget savings.
I am honored to serve the community where I grew up. My priorities remain safeguarding taxpayer dollars, improving transparency, and making it easier for residents to manage their payments.
I have addressed challenges with a prior tax system and helped implement a new countywide financial management system. Continuing modernization efforts include launching Easy Smart Pay, allowing property owners to make monthly tax payments, and InvoiceCloud, which will provide improved billing notifications and reminders to taxpayers.
In addition to my local work, I was recently elected Area Chair for the 14-county Mother Lode region of the California Association of County Treasurers and Tax Collectors, reflecting my leadership among county finance officials.
We Proudly Endorse Nicholas Valencia!
Thank you to these community leaders, small business owners and organizations for your support!
Sutter County
Sheriff
Brandon Barnes
Yuba City
Councilman
Mike Pasquale
Former Yuba City Mayor
Shon Harris
Sutter County
District Attorney
Jennifer Dupré
Yuba City
Councilman
Wade Kirchner
Former Yuba City
Mayor
Karen Cartoscelli
Yuba City
Councilman
Dave Shaw
Yuba College Trustee & Retired Sutter County
Superintendent of Schools
Bill Cornelius
Community Leader
Tom Walther
Yuba City
Councilwoman
Toni Cole
Live Oak Unified School District Board Member
Scott Davis
Community Leader
Jackie Sillman
Sutter County Superintendent of Schools Trustee
Mike Reid
C.P.A. & Chief Financial Officer
Kathy Walker
Community Leaders
Sandee & Chris Drown
Community Leader
Mandy Jones
Operating Engineers Local 3
Sutter County Community Leaders
Sabi Bains
Gayle Barkhouse
Nabeel Bhatti
Karri Campbell
Liz Cervantes
Connie Cornelius
Jomarie Fenn
Richard & Sue Jones
Tom Jones
David Hamby
Margaret Hill
April & Cody Milligan
John Morrisson
Corine Perez
Michael Reid
Dave Samson
Tyler & Samantha Shelgren
County Treasurer-Tax Collectors
Jolie Turk
Yuba County Treasurer-Tax Collector
Patrick Sullivan
Lake County Treasurer-Tax Collector
Dan Mierzwa
Contra Costa County Treasurer-Tax Collector
Michelle Bodley
Nevada County Treasurer-Tax Collector
Lehua Mossa
Calaveras County Treasurer-Tax Collector
Phonxay Keokham
San Joaquin County Treasurer-Tax Collector
Liz Nelson
Amador County Treasurer-Tax Collector
Karen Adams
Merced County Treasurer-Tax Collector
Tracy Kennedy
Madera County Treasurer-Tax Collector
Sean Coppola
El Dorado County Treasurer-Tax Collector
Jenny Varn
Sierra County Treasurer-Tax Collector
Bob Minahen
Napa County Treasurer-Tax Collector
Jake Stroud
Monterey County Treasurer-Tax Collector
Jordan Kaufman
Kern County Treasurer-Tax Collector
Terri McBrayer
Trinity County Treasurer-Tax Collector
Donna Riley
Stanislaus County Treasurer-Tax Collector
Yes, I support Nicholas!
Background & Top Issues
What does the Sutter County Treasurer-Tax Collector Office do?
The Treasurer-Tax Collector's Office is accountable for three important County functions. As the County's banking depository, the department provides pooled treasury services to County departments, schools, and special districts. These services include receiving cash receipts and depositing them with the County's banking institution; paying County warrants issued by the auditor or schools; and managing and investing funds. The department also administers the property tax collection function for the County, cities, schools, and special districts. Tax activities include preparing and mailing bills, recording payments and reconciling accounts with the Auditor-Controller for the secured, unsecured, and supplemental property tax rolls. The Office of Revenue Collections, established in 1990, is the third division located in the Treasurer-Tax Collector's Office. Utilizing various techniques including a state-of-the-art automated collection system, the office pursues payment of delinquent debts owed to the County.
What experience do you have?
I began my accounting career with the State of California, working for the California Infrastructure and Economic Development Bank and later the Department of Toxic Substances Control. He subsequently served as a Financial Auditor with the California State Auditor’s Office, where I audited major state agencies including the Franchise Tax Board and the Employment Development Department. I later returned to local government as an accountant in the Sutter County Auditor-Controller’s Office before being elected Sutter County Treasurer-Tax Collector in 2022.
Treasurer Duties
Our latest Investment Policy was updated and posted for 2025. You can read all the details at:
https://www.sutter.gov/government/county-departments/treasurer-tax-collector#docaccess-24786f707b54bbd4739c1616c8e56122cdb0f7b4e83e3136f59ab8393d327b39
How do your investment earnings for the County compare to prior years?
Since taking office, in June 2022 (about 3.75 years ago), the office has generated approximately $45.2 million in record-setting investment earnings, compared to $42.8 million in the prior 13 year period —significantly outperforming prior periods—while maintaining the safety and liquidity of public funds.
What is the County's investment policy, goals and objectives?
What is the current Sutter County Investment Portfolio?
I give a monthly report to the Sutter County Board of Supervisors summarizing pooled treasury investments, allocations, maturities, ratings, and supporting statements from external investment managers and accounts.
March 2026's summary can be read at: https://acrobat.adobe.com/id/urn:aaid:sc:va6c2:41b46d63-ccd8-4136-9653-a176e3946918
Tax Collector Duties
Who determines the amount of my property taxes?
The County Assessor first determines the value of your property. The Auditor-Controller then applies the general property tax rate of 1% plus additional special assessments applicable to your area. Your taxes are computed by multiplying your property value by your tax rate percentage. Depending upon where you live, additional direct charges may be added to your bill.
Are there any exemptions and assistance programs available to property owners?
What should I do if I disagree with the valuation the Assessor has placed on my property?
If you disagree with the assessed values as shown on the secured bill, you have the right to an informal assessment review by contacting the Sutter County Assessor's Office at (530) 822-7160. If after the informal assessment review you continue to disagree on the proper assessed value, you have the right to file an application for reduction in assessment for the following year with the Sutter County Assessment Appeals Board during the period of July 2 to September 15, inclusive. Applications forms may be obtained from the Clerk of the Board of Supervisors, 1160 Civic Center Blvd., Yuba City CA 95993. If you choose to appeal your assessment, you should nonetheless pay the tax installment presently due and payable, by the appropriate deadline, if your appeal is granted a refund will be made. If you have not made a timely payment, you may incur penalties while the case is in appeals.
What is the California Mortgage Relief Program?
Application for the homeowner's, veteran's, church, welfare and other exemptions may be obtained from the Assessor's Office. These programs allow, under specific qualifications, for assessment exemptions, which result in tax savings. Additional information may be obtained from the Assessor's Office at (530) 822-7160.
The State of California administers programs that provide property tax assistance and postponement of property taxes to qualified homeowners 62 years of age and older, blind, or disabled. For information regarding the Homeowner's Assistance Programs call (800) 868-4171 or visit www.ftb.ca.gov. For information regarding the Property Tax Postponement Program call (800) 952-5661 or visit www.sco.ca.gov.
The California Mortgage Relief Program provided grants to thousands of homeowners who faced financial hardships as a result of the Covid-19 pandemic. Funded by the federal government, the program helped vulnerable homeowners get a fresh start.
Eligible homeowners received grants to help cover past-due mortgage payments, missed property taxes, partial claims/loan deferrals, reverse mortgages, and PACE loans.
Learn more at: https://camortgagerelief.org/
