California property tax by county

Property tax rate by county in California

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For California's income and retirement taxes, see California income tax and California retirement taxes.

How does California assess homes for property tax?

Proposition 13: assessed at its base-year value (market value at purchase or new construction), increased no more than 2% per year, and reassessed to current market value only on a change of ownership or new construction. The base tax rate is 1% of assessed value plus voter-approved debt, so no single market-value ratio applies.

Is there a homestead exemption in California?

Yes. California has a homestead exemption of $7,000, applied to assessed value of an owner-occupied principal residence. Homeowners' Exemption: a $7,000 reduction in taxable (assessed) value; no income limit; file form BOE-266 with the county assessor (by February 15 for the full exemption).

Other state relief for homeowners:

• Seniors and disabled owners: No separate senior/disabled homestead beyond the $7,000 homeowners' exemption; Proposition 19 lets owners 55+ or severely disabled transfer their base-year value to a replacement home.
• Disabled veterans: Disabled Veterans' Exemption (2026 lien date): basic $180,671 with no income test, or $271,009 for household income up to $81,131. Indexed annually; cannot be combined with the homeowners' exemption on the same property.
• Proposition 13 caps assessed-value growth at 2%/year and the base rate at 1% plus voter-approved debt. Proposition 19 governs base-value transfers and the parent-child reassessment exclusion.

California sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in California?

Secured property tax is billed in two installments: the first is due November 1 (delinquent after December 10) and the second is due February 1 (delinquent after April 10), with a 10% penalty after each. Billed and collected by the county tax collector.

California splits the bill into 2 installments. That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in California?

You contest the assessed value with the County Assessment Appeals Board. The filing deadline is typically July 2 to September 15 (or November 30 in some counties). File an Application for Changed Assessment with the clerk of the county board of supervisors during the regular period: July 2 to September 15 where the assessor mails value notices by August 1, otherwise July 2 to November 30.

California property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.