California's property tax rate is 1% of your home's assessed value, plus any local voter-approved additions
California has a statewide base property tax rate of 1%, which applies to the assessed value of your property. On top of that base rate, most counties and cities add their own local taxes — called voter-approved bonds and assessments — that fund schools, fire departments, water systems, and other services. The total you pay depends on where your property sits and what local measures have passed in your area.
The 1% rate has been in place since 1978, when California voters passed Proposition 13. That law capped the statewide rate and changed how properties are assessed for tax purposes. Your actual bill combines the state's 1% with these local additions, which vary widely by county and sometimes by neighborhood.
Key Takeaways
- California's base property tax rate is 1% of your home's assessed value, set by state law since 1978.
- Most properties also carry local voter-approved taxes and assessments on top of the 1%, which can add 0.1% to 0.5% or more depending on your location.
- Your assessed value is usually much lower than your home's market value because Proposition 13 limits how often assessments can increase.
- The county assessor's office determines your assessed value, and you can request a reassessment if you believe it is wrong.
- Your property tax bill arrives once or twice per year depending on your county, and you can pay in installments.
How the 1% base rate works with local additions
The 1% applies to your property's assessed value, not its market value. In most California counties, the total property tax rate — base plus local additions — falls between 1.1% and 1.3% of assessed value. Some areas run higher. For example, a county with a 1% base rate plus 0.25% in local bonds and assessments would charge you 1.25% of your assessed value each year.
Local voter-approved measures are the main source of variation. A school district might have passed a bond measure that adds 0.15% to the tax rate. A city might have a separate assessment for street repairs. A water district might have its own tax. These stack on top of the base 1%, and they differ from place to place. You can find your county's exact rate breakdown on your property tax bill or by contacting your county assessor's office.
Why your assessed value is lower than what your home is worth
Proposition 13 limits how much your assessed value can increase each year. When you buy a home, the assessor sets the assessed value at or near the purchase price. After that, the assessed value can rise by no more than 2% per year, even if your home's market value climbs much faster. This means that if you bought your home years ago, your assessed value is probably far below what it would sell for today.
The assessed value resets to market value only when the property changes ownership or when new construction is added. If you have owned your home for 20 years and the market has doubled, your assessed value might still be close to what you paid, while a neighbor who just moved in pays tax on a much higher assessed value for an identical house. This is why two similar homes on the same street can have very different property tax bills.
How to find your county's specific tax rate
Your property tax bill shows the exact rate applied to your property. The bill lists the base 1% and each local addition separately, so you can see what you are paying for schools, bonds, assessments, and other services. If you do not have a recent bill, you can contact your county assessor's office — every county has one, and they maintain public records of all assessed values and tax rates.
Many county assessor websites let you search by address or parcel number to see your assessed value and the tax rate applied to it. Some counties also publish rate tables that show the total rate for different areas. The California State Board of Equalization publishes statewide data on property tax rates by county, though the most current information usually comes from your county assessor directly.
What happens when you buy or build
When you purchase a property, the assessor reassesses it at the sale price (or market value if the sale price seems unusually low). Your new assessed value becomes the starting point for the 2% annual increase cap. If you add a room, pool, or other improvement to your home, the assessor may reassess the added value, but the rest of your property's assessed value still follows the 2% cap.
New construction — a house built on vacant land, for example — is assessed at full market value when it is completed. The owner then benefits from the 2% annual cap going forward. This is why new homes in established neighborhoods often have higher property tax bills than older homes nearby, even if they are similar in size and condition.
How to challenge your assessed value
If you believe your assessed value is too high, you can file a Proposition 8 appeal or a Proposition 13 appeal with your county assessor. A Proposition 8 appeal challenges the current year's value based on market conditions — you argue that your home is worth less than the assessor says. A Proposition 13 appeal challenges whether the assessor correctly applied the 2% annual increase cap or whether a reassessment was done improperly.
The process and important date vary by county, but most require you to file within 30 days of receiving your bill or by a set date in the spring. You will need to provide evidence: recent sales of comparable homes, a professional appraisal, or documentation of property damage or defects. Contact your county assessor's office for the specific forms and important date in your area, and ask whether they offer informal review before a formal appeal.
When and how you pay your property tax bill
Most California counties send property tax bills twice per year — one bill in the fall (usually November or December) and one in the spring (usually April or May). Each bill covers six months of taxes. You can pay the full amount at once or in two installments, depending on your county's rules. Payments are typically due by December 10 for the fall bill and April 10 for the spring bill, though dates vary by county.
You can pay by mail, in person at the county tax collector's office, or online through your county's website. Some counties accept credit cards or electronic transfers. If you have a mortgage, your lender may handle property tax payments through an escrow account — the lender collects a portion of the tax bill each month with your mortgage payment and pays the county on your behalf.
Frequently Asked Questions
Is California's property tax rate the same everywhere in the state?
No. The base rate is 1% statewide, but every county and city adds its own local taxes and assessments. Total rates typically range from 1.1% to 1.3%, but some areas are higher. Your county assessor can tell you the exact rate for your address.
Why is my property tax bill so different from my neighbor's?
The most common reason is that you and your neighbor bought at different times. Proposition 13 caps assessed value increases at 2% per year, so if your neighbor bought recently and you bought years ago, their assessed value is higher even though your homes are similar. The second reason is different local taxes — some neighborhoods may be in different school districts or assessment zones.
What is Proposition 13 and how does it affect my taxes?
Proposition 13, passed in 1978, set the statewide property tax rate at 1% and limited assessed value increases to 2% per year. Without it, your assessed value would reset to market value every year, and your taxes would rise much faster. It is why long-time homeowners pay far less in property tax than new buyers in the same area.
Can I reduce my property tax bill?
You can challenge your assessed value if you believe it is wrong, but you cannot reduce the tax rate itself — that is set by state law and local voter-approved measures. Some homeowners may be may be able to access for exemptions (such as disabled veterans or seniors), which you can ask your county assessor about. Homeowners who have made energy-efficient improvements may also may have access to for a temporary exemption.
What if I do not pay my property tax bill on time?
Late payments incur penalties and interest. If taxes remain unpaid for several years, the county can place a lien on your property or sell it at a tax sale. Contact your county tax collector when ready if you are unable to pay — some counties offer payment plans or hardship programs for property owners facing financial difficulty.