California's base property tax rate is 1% of assessed value, plus voter-approved local additions

California's statewide property tax rate is 1 percent of your home's assessed value. This is the baseline set by state law. On top of that, your county, city, school district, and other local agencies can add their own taxes — called voter-approved bonds and assessments — which typically range from 0.25 percent to 1.5 percent of assessed value, depending on where you live.

The total you pay depends on your location. A home assessed at $500,000 in one county might have a total property tax bill of $6,500 per year, while the same home in another county could be $7,200 or higher. The difference comes entirely from those local additions.

Your property tax bill also depends on when the home was last sold. California's Proposition 13, passed in 1978, froze assessed values at the sale price and limits increases to 2 percent per year, even if the market value rises much faster. This means two identical homes on the same street can have vastly different tax bills if one sold recently and the other sold decades ago.

Key Takeaways

  • The statewide rate is always 1 percent of assessed value, but your actual bill includes local voter-approved additions that vary by county and city.
  • Your assessed value is locked at the purchase price under Proposition 13 and increases only 2 percent per year, regardless of market changes.
  • When you buy a home, the county assessor reassesses it at the new sale price, which resets your tax base upward.
  • You can find your exact tax rate and assessed value on your county assessor's website or your property tax bill.
  • Some properties may have access to for exemptions or reductions, such as homeowner exemptions, senior exemptions, or disabled veteran exemptions.

How the 1% base rate works with local additions

The 1 percent statewide rate goes to a county tax collector, who distributes it to schools, county government, and other agencies. This is not negotiable — every property owner pays it. But counties and cities also ask voters to approve additional taxes for specific purposes: school bonds, fire protection, flood control, or library services.

These voter-approved additions are called special assessments or bonded indebtedness. They appear as separate line items on your property tax bill. In some areas, they add 0.25 percent to your total rate. In others, they add 1 percent or more. You can see the breakdown on your annual tax bill or on your county assessor's website.

The total rate you pay is sometimes called your effective tax rate. If you live in a county where local additions total 0.75 percent, your effective rate is 1.75 percent of assessed value. If local additions total 1.25 percent, your effective rate is 2.25 percent.

Assessed value and Proposition 13

Proposition 13 is the reason California property taxes are lower than in many other states, and also why neighbors pay different amounts for identical homes. When you buy a property, the county assessor sets its assessed value at the purchase price. That becomes your tax base. Each year, the assessor can increase that value by up to 2 percent, but no more — even if your home's market value doubles.

When you sell the home, the new owner's assessed value resets to the new sale price. This is called reassessment. If you bought for $400,000 and sell for $600,000, the new owner's assessed value jumps to $600,000, and their tax bill jumps accordingly. Your tax bill, if you kept the home, would have risen only 2 percent per year.

This system creates a significant advantage for long-term homeowners. A house purchased in 1990 for $200,000 might have a current market value of $1.2 million but an assessed value of only $350,000 (roughly). The owner pays tax on $350,000, not $1.2 million. A new buyer of the same house pays tax on the full $1.2 million.

Finding your county's exact tax rate

Your property tax bill shows your total rate, but to understand the breakdown, visit your county assessor's website. Every county assessor publishes a tax rate table showing the 1 percent base plus all local additions for each area. Search "[your county] assessor property tax rates" to find it.

You can also call your county assessor's office directly. They can tell you your assessed value, your total tax rate, and what each line item on your bill represents. The assessor's office is a public agency and answers these questions regularly.

Your property tax bill itself is another source. It lists your assessed value at the top and shows each tax component separately. If you do not have a recent bill, you can request one from your county tax collector or read it from the county's online property records system.

Homeowner exemptions and other reductions

California offers a homeowner exemption that reduces assessed value by $7,000 for owner-occupied homes. This means if your home's market value is $500,000, your assessed value might be $493,000 instead of $500,000. The exemption applies automatically in most counties when you file a claim, usually within a few months of purchase.

Other exemptions exist for specific groups: disabled veterans may reduce assessed value based on disability rating, seniors over 65 may defer property taxes under certain income limits, and blind persons receive a $4,000 exemption. Agricultural land, churches, and nonprofits also may have access to for reductions or exemptions.

To claim an exemption, contact your county assessor's office. You will need to file a form and provide proof of may be able to access — a disability rating letter, proof of age, or a deed showing you are the owner. The process is free and takes a few weeks.

What happens when you buy or sell

When you purchase a home in California, the county assessor automatically reassesses it at the sale price. Your first property tax bill, which arrives about 60 days after closing, reflects that new assessed value. You will owe property tax for the remainder of the fiscal year (July 1 to June 30), prorated based on your purchase date.

The seller typically pays property tax through the closing date, and you pay from that date forward. Your escrow company or title company handles this calculation and shows it on the closing statement. After that first year, your assessed value increases by up to 2 percent annually, regardless of market conditions.

If you believe your assessed value is too high, you can file a Proposition 8 appeal with your county assessor within 30 days of receiving your bill. This is a formal challenge based on market value. You will need evidence — comparable sales, an appraisal, or documentation of property damage — to support a lower value. The process is free but requires paperwork and sometimes a hearing.

Frequently Asked Questions

Is California's property tax rate the same everywhere in the state?

No. The statewide base is always 1 percent, but every county and city adds its own voter-approved taxes. Total rates range from about 0.85 percent to over 2 percent depending on location. Check your county assessor's website to see the exact rate for your address.

Why do my neighbors pay different property taxes for similar homes?

Proposition 13 locks assessed value at the purchase price and allows only 2 percent annual increases. If your neighbor bought their home 20 years ago and you bought yours last year, their assessed value is much lower even though the homes are worth the same. When either of you sells, the new owner's assessed value resets to the sale price.

Can I reduce my property tax bill?

You may may have access to for a homeowner exemption (reduces assessed value by $7,000), a senior exemption, a disabled veteran exemption, or other reductions depending on your situation. File a claim with your county assessor. You can also file a Proposition 8 appeal if you believe your assessed value exceeds the home's market value, though this requires evidence and a formal process.

When do I pay property taxes, and how often?

Property taxes are due twice per year in California: November 1 and February 1. Payments are typically due by December 10 and April 10. If you have a mortgage, your lender usually collects property tax through your monthly escrow payment and pays the county on your behalf.

What if I disagree with my assessed value?

File a Proposition 8 appeal with your county assessor within 30 days of receiving your tax bill. You will need to show that the assessed value exceeds the home's current market value using comparable sales, an appraisal, or evidence of property damage. The process is free, and you can represent yourself or hire an appraiser to help.