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

California's base property tax rate is 1% of your assessed property value. That 1% goes to the county assessor, schools, and local services. On top of that, most counties and cities add their own taxes — called voter-approved bonds and assessments — which typically range from 0.1% to 0.5% of assessed value, though some areas go higher. Your total property tax bill is almost never just 1%; it depends on where your property sits and what local measures have passed.

The assessed value is not the market value of your home. Under Proposition 13 (passed in 1978), your property is assessed at its purchase price, then increases by no more than 2% per year, even if the market value climbs 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 state base rate is 1%, but your actual bill includes county and local voter-approved additions that vary by location.
  • Your assessed value is locked to your purchase price and rises only 2% yearly under Proposition 13, not by market value.
  • New construction and property transfers trigger a reassessment at current market value, which resets the 2% annual increase.
  • You can find your specific tax rate and assessed value on your county assessor's website or your property tax bill.
  • Some properties may have access to for exemptions — homeowner exemptions, senior exemptions, and disabled veteran exemptions — that reduce assessed value.

How the 1% base rate breaks down across agencies

That 1% does not go into one pocket. The county assessor collects it and distributes it to multiple entities: county government, schools, fire districts, water agencies, and other local services. The exact split varies by county and by which special districts serve your property. A property in one county might send 0.35% to schools, 0.25% to the county, 0.15% to a fire district, and 0.25% to other services, while a property in another county has a completely different split.

You will not see this breakdown as separate line items on your bill. Your county assessor sends you one total amount due. If you want to know where your money goes, your county assessor's office can provide a detailed allocation, or you can ask at a public meeting — these are public records.

Voter-approved additions on top of the 1%

Most California counties and cities have passed local measures that add to the base 1%. These are called bonds, assessments, and special taxes, and they appear as separate line items on your property tax bill. A bond might fund school construction; an assessment might pay for a local fire station or road repairs. These additions are approved by voters in that specific area, so they vary dramatically by location.

In some areas, these additions total 0.1% to 0.2% of assessed value. In others, they reach 0.5% or higher. A home in San Francisco might pay significantly more in local additions than an identical home in a rural county. Your property tax bill will list each addition separately, so you can see what you are paying for.

How Proposition 13 affects what you pay year to year

When you buy a property, it is assessed at the purchase price. The next year, the assessed value can increase by no more than 2%, regardless of how much the market value rose. The year after that, another 2% maximum increase. This continues until the property is sold or transferred to a new owner.

This system creates a significant advantage for long-term owners. A home purchased in 1990 for $200,000 might be worth $1.2 million today, but its assessed value is roughly $480,000 — and the owner's tax bill reflects that lower figure. A new buyer of the same home would be assessed at $1.2 million and pay roughly 2.5 times as much in property tax, even though they own identical property next door.

When you sell or transfer the property, the new owner's assessed value resets to the current market value, and the 2% annual increase clock starts over. This is called reassessment upon transfer. Some transfers do not trigger reassessment — for example, transfers between spouses or from parent to child — but a standard sale always does.

Finding your specific property tax rate and bill

Your county assessor's office publishes a tax rate area map that shows which rate applies to your address. You can search your property on your county assessor's website (search "[your county] assessor" plus your address) to see your assessed value, the base 1% amount, and all local additions. Your property tax bill, mailed by your county tax collector, shows the total amount due and usually breaks down the 1% and each addition separately.

If you want the exact percentage of your assessed value that you pay, divide your total bill by your assessed value. For example, if your assessed value is $500,000 and your bill is $7,500, you are paying 1.5% — the 1% base plus 0.5% in local additions. This percentage is your effective tax rate for that year.

Exemptions that lower your assessed value

California offers several exemptions that reduce your assessed value before the 1% is applied. The homeowner exemption reduces assessed value by $7,000 for owner-occupied homes (this amount has not changed since 1978). If you are over 65, disabled, or a disabled veteran, you may may have access to for additional exemptions that reduce assessed value further or freeze it entirely.

You must file for these exemptions with your county assessor; they are not automatic. The homeowner exemption is the most common and can save you roughly $70 per year in property tax (1% of $7,000). Senior and disabled veteran exemptions can save significantly more, depending on your county and your specific situation. Check your county assessor's website for the process form and important date — some counties have rolling important date, while others have a single filing period each year.

Why your neighbor's tax bill might be very different from yours

Two homes of equal market value can have dramatically different property tax bills because of Proposition 13. The home that sold five years ago is assessed at a much lower value than the home that just sold. Additionally, if one property is in a special assessment district (for example, a neighborhood that voted to fund a specific improvement) and the other is not, the bills differ further.

This is not an error or unfairness in the system — it is how California property tax is designed. The law treats long-term owners and new buyers differently. If you are considering buying property in California, factor in the full property tax bill, not just the 1% base rate, because local additions and the reassessment at purchase price will affect your costs from day one.

Frequently Asked Questions

Is California property tax really just 1%?

The state base rate is 1%, but your actual rate is higher because of county and local voter-approved additions. Most properties pay between 1.1% and 1.5% of assessed value, though some areas are higher. Check your property tax bill to see your exact total.

What happens to my property tax if my home value goes up?

Under Proposition 13, your assessed value increases by no more than 2% per year, regardless of market value. Your tax bill will rise by roughly 2% annually until the property is sold or transferred. A sale triggers reassessment at the new market value, which resets the clock.

Can I reduce my property tax bill?

You can file for a homeowner exemption ($7,000 reduction in assessed value) if you own and occupy the home. If you are over 65, disabled, or a disabled veteran, you may may have access to for larger exemptions. File with your county assessor's office; these are not automatic.

How do I find out what my property tax rate is?

Search your address on your county assessor's website to see your assessed value and current bill. Your property tax bill, mailed by your county tax collector, shows the total amount and breaks down the 1% base and all local additions. Divide your total bill by your assessed value to find your effective rate.

Do all California counties charge the same property tax?

All counties charge the 1% base rate, but local voter-approved additions vary widely by location. One county might add 0.2% while another adds 0.6%. Your total rate depends on where your property is located and which special districts serve it.