Frequently Asked Questions

There are a few compliance requirements to rent property on a short-term basis (short term rental is considered a stay for 30 days or less). This could be rental of a room in your home, a rental property or your whole home. Current compliance requirements are listed below. For more information please visit the Transient Occupancy Tax (TOT) and Short-Term Rental Compliance page on our website.

Short-Term Rental Compliance Requirements:

1. Property Registration
   • Hold current Registration Certificate Number (RCN) within 30 days of commencing business.
2. Quarterly Tax Return
   • File tax return and pay taxes due.
   • 10% Transient Occupancy Tax (TOT)
   • + 2% Truckee Tourism Business Improvement District (TTBID) Assessment
   • 12% TOTAL
3. Registration Certificate Number (RCN)
   • Beginning November 10, 2016, operators will be required to include the Town of Truckee Registration Certificate Number (RCN) on all property rental listings/advertisements.

No. October 1, 2024, 8.50% was the tax rate for addresses within Nevada County and the Town of Truckee's city limits.  Effective April 1, 2025, 9.00% is the tax rate for addresses within  Nevada County and the Town of Truckee's city limits.

If you live in Placer County or outside of the incorporated limits of the Town of Truckee (example: within the Northstar subdivision), the Sales and Use Tax rate is different. Please refer to the County in which you reside or do business. You can also contact the California State Board of Equalization for more information.

As of April 1, 2025, the Sales and Use Tax rate in the Town of Truckee is 9.00%.

Historical Tax Rate Changes:

• April 1st, 2017: The tax rate was increased to 8.25% following the approval of Nevada County Ballot Measure A during the November 8th, 2016 election. This measure raised the Nevada County Library tax from .125% to .25%.
• October 1st, 2024: The tax rate increased to 8.50% after the renewal of the Nevada County Ballot Measure U, which was approved during the June 7, 2022 election. This measure extended the existing 0.25% Truckee Measure R (which expired September 30, 2024) and increased the tax to 0.50% to continue funding trail construction and maintenance.
• April 1, 2025: The tax rate was raised to 9.00% following the passage of Nevada County Ballot Measure E in the November 5, 2024 election. This measure implemented a 0.50% sales tax increase to support essential services such as wildfire preparedness, transit services, environmental protection, and workforce housing.

Current Tax Rate Breakdown

• State of California - 7.25%
  • State General Fund – 3.9375%
  • Counties for Health and Welfare – 0.5%
  • Counties for Corrections – 1.0625%
  • Counties & Cities Public Safety (Prop 172) – 0.5%
  • County Transportation Fund – 0.25%
  • City County General Fund – 1.0%
• Nevada County Library .25%
• Truckee Measure V (Road Maintenance) .50%
• Truckee Measure U (Trails Construction and Maintenance) .50%
• Truckee Measure E .50%

More information about Sales and Use Tax can be obtained at the Sales & Use Tax in California website.

The current Transient Occupancy Tax (TOT) rate is 10%. In addition to the TOT, please note for short-term rentals, there are a few other compliance requirements, including Property Registration, Quarterly Tax Returns (including TOT 10% + Truckee Tourism Business Improvement District (TTBID) Assessment of 2%, for a total of 12%) and beginning November 10, 2016, Registration Certificate Numbers will be required on all rental listings/advertisements.

For more details on Transient Occupancy Tax (TOT) and Short-Term Rental Compliance information.