California's Property Tax Rate Is 1% of Assessed Value, Plus Local Additions

California's base property tax rate is 1% of your property's assessed value. This is set by state law and applies statewide. However, your actual bill is almost always higher because counties and local districts add their own taxes on top of that 1% base. These additions, called voter-approved bonds and assessments, vary by location and can add anywhere from 0.1% to 1.5% or more to your total rate.

Your property tax bill depends on three things: the assessed value of your home, the 1% state rate, and the specific local additions in your county or school district. Two identical homes in different California counties can have significantly different tax bills because of these local add-ons. The only way to know your exact rate is to look at your county assessor's website or your property tax bill itself.

Key Takeaways

  • California's statewide property tax rate is 1% of assessed value, but most properties pay between 1.1% and 2.5% total when local assessments are included.
  • Your assessed value is usually based on the purchase price of your home, not its current market value, because of Proposition 13.
  • Local additions come from school districts, county services, and voter-approved bonds, and these vary significantly by location.
  • You can find your exact tax rate and assessed value on your county assessor's website or your annual property tax bill.
  • Homeowners over 55 who buy a replacement home in the same county may transfer their previous property's lower assessed value under Proposition 60.

How Assessed Value Affects Your Tax Bill

Your property tax is calculated on your home's assessed value, not its market value. In most cases, the assessed value is the price you paid when you bought the home. This assessed value increases by a maximum of 2% per year, even if your home's market value rises much faster. This protection comes from Proposition 13, passed in 1978.

When you sell your home, the new owner's assessed value resets to the new purchase price. This is why two neighbors with nearly identical homes can pay very different property taxes—one may have bought decades ago at a much lower price, while the other bought recently. If you bought your home for $400,000, your assessed value starts at $400,000. Even if your home is now worth $600,000, your assessed value will only increase by about 2% per year, keeping your tax bill lower than a new buyer's would be.

Local Tax Additions and Where They Come From

On top of the 1% base rate, your county and local districts add their own taxes. These come from three main sources: school district taxes, county services, and voter-approved bonds or special assessments. School districts typically add 0.5% to 1% to your bill. County services like fire, roads, and libraries add another 0.2% to 0.5%. Voter-approved bonds for schools, parks, or infrastructure can add 0.1% to 1% or more.

The total of all these additions varies widely. In some rural counties, the total rate might be around 1.2%. In urban areas with many school districts and recent bond measures, the total can reach 2% or higher. Your property tax bill will list each of these additions separately, so you can see exactly which districts and services are charging you.

Finding Your Specific Tax Rate

The fastest way to find your exact property tax rate is to check your county assessor's website. Every California county maintains a public database where you can search by address or parcel number. The assessor's site shows your assessed value, the 1% base rate applied to it, and all local additions. You can also call your county assessor's office directly—they are required to provide this information.

Your annual property tax bill, which arrives in the fall, also shows your exact rate and all its components. If you do not have a recent bill, you can request one from your county tax collector. Some counties offer online portals where you can view your bill and payment history. The bill breaks down the 1% state rate and each local addition separately, so you can see where your money goes.

How Proposition 13 Protects Your Assessed Value

Proposition 13 limits how much your assessed value can increase each year. Once your home is assessed, that value can only go up by 2% per year, regardless of how much your home's market value rises. This protection continues as long as you own the home. The assessed value only resets to the current market price when the property is sold or ownership changes.

This means long-term homeowners pay significantly less in property taxes than newer buyers in the same neighborhood. If you bought your home 20 years ago, your assessed value is much lower than a home purchased last year, even if both homes are identical and worth the same amount today. This is one reason why property taxes in California are lower than in many other states—the 1% rate applies to older, lower assessed values rather than current market prices.

Proposition 60 and Property Tax Transfers for Seniors

If you are 55 or older and buy a replacement home in the same county, you may be able to transfer your previous home's lower assessed value to the new property under Proposition 60. This means your new home's assessed value would be based on what you paid for your old home, not the new purchase price. You must meet specific requirements: you must have owned and lived in the previous home, and the new home must be of equal or lesser value.

Proposition 60 is not automatic—you must file a claim with your new county assessor within three years of buying the replacement home. Some counties also allow transfers between counties under Proposition 90, though rules vary. If you think you may have access to, contact your county assessor's office to request the necessary forms and learn the specific important date in your area.

Frequently Asked Questions

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

The 1% base rate is the same statewide, but local additions vary by county and district. Your total rate depends on where your property is located. Two homes in different counties will have different total rates because of different school districts, county services, and local bonds.

Why is my property tax bill higher than my neighbor's if we have similar homes?

The difference is almost always the assessed value. If your neighbor bought their home years ago, their assessed value is much lower than yours, even if both homes are worth the same today. Assessed values only increase 2% per year and reset to market price only when the property is sold.

Can I appeal my assessed value if I think it's too high?

Yes. You can file a Proposition 8 appeal with your county assessor if you believe your assessed value is higher than the market value of your home. The important date is usually the last day of the assessment year, which varies by county. Contact your county assessor's office for the specific important date and forms in your area.

What happens to property taxes when I sell my home?

Your property taxes end when you sell. The new owner's assessed value resets to their purchase price, and they start fresh with a new assessed value that will increase 2% per year. Your final tax bill covers only the months you owned the home.

Do I have to pay property taxes every year?

Yes, property taxes are due every year as long as you own the home. Bills are typically sent in the fall for taxes due in the following calendar year. If you have a mortgage, your lender usually collects property taxes through your monthly escrow payment and pays them on your behalf.