California's property tax rate is 1% of your home's assessed value, plus voter-approved local taxes that vary by county and district
California has one of the lowest base property tax rates in the country: 1% of your property's assessed value goes to the state and county. But that 1% is not the whole bill. On top of it, your county, city, school district, and special districts (fire, water, library) can add their own taxes. These local additions vary widely depending on where you live—a home in one county might pay significantly more or less than an identical home across the county line.
The assessed value itself is not your home's market price. Under Proposition 13, passed in 1978, your property is assessed at its purchase price, then increases by no more than 2% per year regardless of how much your home's actual value rises. This means two neighbors with identical homes can pay very different property taxes if one bought years ago and one bought recently.
Key Takeaways
- California's base rate is 1% of assessed value, but local taxes add 0.1% to 1% or more depending on your county and district.
- Your assessed value is locked to your purchase price and rises only 2% per year, so newer buyers pay more than long-term owners of similar homes.
- When you buy a home, the county reassesses it at the new purchase price, which triggers a jump in your property tax bill.
- Voter-approved bonds and measures appear as separate line items on your bill and fund schools, fire departments, water systems, and other local services.
- You can find your exact tax rate and assessed value on your county assessor's website or your property tax bill.
How the 1% base rate breaks down across county and local taxes
The 1% goes to multiple layers of government. Roughly 0.6% typically funds schools, 0.1% to 0.15% goes to county government, and the remainder is split among cities, special districts, and other local services. But this is a rough average—the actual split depends on your specific location and which districts serve your property.
On top of the 1%, your county and local districts can add taxes if voters approved them. These appear as separate line items on your property tax bill and are often labeled as "Mello-Roos" taxes, assessment district taxes, or specific bond measures. A Mello-Roos tax, for example, might add $500 to $2,000 per year to pay for infrastructure in a newer development. These vary dramatically by neighborhood and are not uniform across a county.
To find your exact rate, check your property tax bill or visit your county assessor's website. Most counties have online tools where you can enter your address and see the breakdown of all taxes on your property.
How Proposition 13 affects what you pay
Proposition 13 limits how fast your assessed value can rise. When you buy a home for $500,000, that becomes your assessed value. The next year it can increase by no more than 2%, so it becomes $510,000. The year after, it can rise another 2% to $520,200. This continues until the property sells again.
When you sell and a new buyer purchases the home, the county reassesses it at the new sale price. If that same home sells for $800,000 ten years later, the assessed value jumps from roughly $610,000 to $800,000, and the new owner's property tax bill jumps accordingly. This is why long-term owners often pay much less in property tax than their neighbors who bought more recently, even if their homes are worth the same.
Proposition 13 also protects you from sudden tax increases due to rising home values. If your neighborhood appreciates rapidly, your taxes do not spike—they grow only 2% per year until you sell.
What happens to your property tax when you buy a home
When you purchase a home in California, the county assessor will reassess the property at your purchase price. This reassessment typically happens within a few months of closing. Your first property tax bill will reflect the new assessed value, and it will be significantly higher than what the previous owner paid if the home appreciated.
Your property tax bill arrives twice a year, usually in November and February. The November bill covers taxes for July through December of that year, and the February bill covers January through June of the following year. If you have a mortgage, your lender may collect property taxes as part of your monthly escrow payment and pay the county on your behalf.
You can appeal your assessed value if you believe it is incorrect. Most counties allow appeals within 30 days of receiving your bill, though some allow longer windows. The appeal process is free and can be done by mail or in person at your county assessor's office.
Local voter-approved taxes and bonds
Beyond the base 1% and local additions, California counties and districts regularly ask voters to approve new taxes or bonds to fund schools, fire departments, parks, water systems, and other services. When these measures pass, they appear as separate charges on your property tax bill.
These voter-approved taxes vary by location. One school district might have passed a bond measure that adds $300 per year to your bill, while a neighboring district might have passed a different measure adding $600. Some areas have multiple overlapping measures, each funding a different service.
You can see all voter-approved taxes on your property tax bill. They are usually listed separately from the base 1% rate and labeled by the measure number or the service they fund. If you want to know what a specific measure funds, your county assessor's office or your local government website can provide that information.
How to find your specific property tax rate and amount
Your property tax bill is the most direct source of information. It shows your assessed value, the base 1% tax, all local additions, and all voter-approved taxes. If you do not have a recent bill, you can request one from your county tax collector or assessor.
Most California counties have online assessment tools on their assessor's website. You can enter your address and see your assessed value, the breakdown of taxes by district, and sometimes historical information about how your assessment has changed. Some counties also allow you to look up neighboring properties to compare assessed values.
If you are buying a home, your real estate agent or title company can provide an estimate of property taxes based on the purchase price and the local tax rate. This estimate helps you understand your total housing costs before you close.
Frequently Asked Questions
Why do I pay more property tax than my neighbor if our homes are worth the same?
Proposition 13 locks your assessed value to your purchase price and limits increases to 2% per year. If your neighbor bought their home years ago, their assessed value is much lower than yours, so they pay less tax even though your homes have similar market values. When either of you sells, the new owner's assessed value resets to the new purchase price.
Can I reduce my property tax bill?
You can appeal your assessed value if you believe the county overestimated it, but you cannot reduce the tax rate itself—that is set by law and voter-approved measures. If you own a home and your circumstances change (for example, you become disabled or are over 65), you may be may be able to access for exemptions or deferrals. Contact your county assessor to learn what programs exist in your area.
What is a Mello-Roos tax and why is it on my bill?
A Mello-Roos tax is a voter-approved special assessment district tax that funds infrastructure like roads, schools, or utilities in a specific area, usually a newer development. It appears as a separate line item on your bill and is not part of the base 1% rate. These taxes vary by neighborhood and can last 20 to 40 years.
Do I have to pay property tax if I own my home outright?
Yes. Property tax is owed by anyone who owns real property in California, whether or not they have a mortgage. If you own your home outright, you receive the property tax bill directly and must pay it yourself. If you do not pay, the county can place a lien on your property or eventually foreclose.
How often does my assessed value change?
Your assessed value increases by up to 2% per year automatically. It resets to the current market value only when the property sells or when you successfully appeal the assessment. If you make major improvements to your home, the county may reassess it upward, though some improvements are exempt from reassessment under Proposition 13.