Plumas County

The Plumas County Planning and Building Services Department issues ADU permits for unincorporated parcels including Quincy (the county seat itself is unincorporated), Greenville, Indian Valley, Crescent Mills, Taylorsville, Canyondam, Chester, the Lake Almanor basin (West/East/Country Club shore communities), Graeagle, Blairsden, Beckwourth, Cromberg, Sloat, Twain, Belden, La Porte, Bucks Lake. Practical permitting frictions are dominated by post-Dixie rebuild conditions: CAL FIRE State Responsibility Area covers nearly all non-federal land, Very High FHSZ across the full county after the 2022 FHSZ map update, septic/well infrastructure on most rural parcels with elevated post-fire soil-testing requirements, snow-load structural review for the higher elevations (Quincy 3,400 ft, Chester 4,500 ft, Graeagle 4,400 ft, Lake Almanor 4,500 ft), and a county building department operating under sustained Dixie Fire rebuild caseload.

Process overview: Standard ministerial 60-day review per Sec. 65852.2(b) for compliant ADU applications. Dixie Fire burn-footprint parcels benefit from a streamlined rebuild path with reduced fees, pre-cleared CEQA review for like-for-like reconstruction, and expedited septic-system replacement permits. CAL FIRE clearance, defensible-space sign-off (PRC 4291 - typically 100 ft, with stricter 200 ft buffer in some Dixie rebuild zones), and county fire department final inspection required for parcels in Very High FHSZ (effectively all unincorporated parcels). Snow-load structural review is universal at county elevations.

Impact fees: SB 13 fee waivers apply to ADUs under 750 sqft. Dixie Fire rebuild parcels also benefit from Plumas County Recovery fee deferrals and waivers per Board of Supervisors emergency resolutions. School-district fees (Plumas Unified) and county road impact fees are minimal on rural parcels.

The Plumas County Assessor's Office maintains parcel-level assessment records for the entire county. Dixie Fire-affected parcels were comprehensively re-assessed downward under Cal. Rev. & Tax. Code Sec. 170 (calamity reassessment) to reflect destroyed-structure values; rebuild ADUs and primary dwellings on those parcels carry Prop 50 / Prop 19 base-year transfer protections that allow the pre-fire base-year value to follow rebuild improvements rather than being assessed at full market value. ADU additions on non-fire-affected parcels are assessed at fair market value at completion and added to the existing parcel record at the next annual lien date.

Assessment policy: Standard Prop 13 treatment: ADU improvement value added at fair market value at completion, primary structure base-year value preserved with 2 percent annual cap. Dixie Fire parcels: Sec. 170 calamity reassessment provides immediate downward revaluation following destruction; Prop 50 / Prop 19 base-year transfer for substantially destroyed (50%+) structures allows pre-fire base-year value to follow comparable rebuild improvements on the same parcel within statutory timeframes, materially limiting tax impact of Dixie Fire rebuild ADUs.

Plumas County overlays of consequence: CAL FIRE State Responsibility Area on essentially all non-federal land with Very High FHSZ across the entire county after the 2022 FHSZ map update reflecting Dixie Fire burn-perimeter conditions; the Dixie Fire (2021) burn footprint covering Greenville, Canyondam, Indian Valley, Crescent Mills, Taylorsville, the west Lake Almanor shore, and large portions of the Plumas National Forest; Plumas National Forest covers ~71% of the county's land area; Lassen National Forest in the northwest; Tahoe National Forest along the southern boundary; Mountain Maidu and Greenville Rancheria tribal jurisdictions; Lake Almanor (the largest reservoir in the county, owned by PG&E as part of the Upper North Fork Feather River hydroelectric project); FEMA SFHA along the North Fork, Middle Fork, and East Branch North Fork Feather River; Mohawk Valley vernal-pool habitat; and the Genesee Valley/Indian Valley scenic landscapes.

• CAL FIRE State Responsibility Area / Very High FHSZ (post-Dixie 2022 update)
• Dixie Fire Burn Footprint (2021) - Greenville / Canyondam / Indian Valley / west Lake Almanor
• Plumas National Forest / Lassen National Forest / Tahoe National Forest
• Greenville Rancheria / Mountain Maidu Communities
• PG&E Upper North Fork Feather River Hydroelectric Project / Lake Almanor / Butt Valley Reservoir / Mountain Meadows Reservoir / Bucks Lake
• FEMA SFHA - North Fork, Middle Fork, East Branch North Fork Feather River
• Sierra Snow-Load Design Zones (Quincy / Chester / Graeagle / Lake Almanor / La Porte)
• Genesee Valley / Indian Valley / Mohawk Valley / American Valley scenic landscapes