Calculate your property tax for CA. Enter your home value, apply exemptions, and see your estimated annual tax.
California has one of the lowest effective property tax rates in the country — about 0.70% of a home's market value on average (Tax Foundation, 2024 ACS data) — yet because the state's median home value is among the highest in the nation (roughly $600,000), the typical dollar bill is far from small. What makes California unusual is not the headline rate but the rules that decide how your taxable value is set and how fast it can grow. Understanding Proposition 13, Proposition 19, and the county billing cycle is the difference between a predictable tax bill and an unwelcome surprise. This guide walks through exactly how your California property tax is calculated in 2026, the exemptions worth claiming, the deadlines that trigger penalties, and how to appeal an assessment you believe is too high. When you are ready to run your own numbers, use the calculator further down this page.
The core formula is simple: Assessed Value × Tax Rate = Annual Property Tax. In California the general levy is capped by the state constitution at 1% of assessed value under Proposition 13 (1978), and voter-approved bonds plus local direct assessments are added on top. That is why most Californians see a total rate between roughly 1.0% and 1.25% of assessed value on their bill, even though the general levy alone is 1%. The crucial twist is that "assessed value" is not the current market value. Instead, it is your base-year value — usually the price you paid when you bought the home — increased by no more than 2% per year. The assessed value only resets to market value when the property changes ownership or undergoes new construction.
Because of this, two identical houses side by side can carry wildly different tax bills. A neighbor who bought in 1998 for $180,000 may have an assessed value near $300,000 today, while the family that bought the identical house next door in 2024 for $850,000 is taxed on $850,000. Both pay roughly 1.1% — but on very different bases. This is the single most important fact about California property tax, and it rewards long-term ownership more than almost any other state's system.
Proposition 13 did three things that still govern every California tax bill in 2026. First, it capped the general property tax rate at 1% of assessed value. Second, it limited annual increases in assessed value to a maximum of 2% per year (or the rate of inflation, whichever is lower) for as long as you own the home. Third, it fixed the "base year" as the year of purchase or new construction, meaning market swings do not raise your taxable value until you sell. The practical effect is remarkable stability: a homeowner can forecast next year's bill within a few percent, something buyers in market-value states like Texas or New Jersey cannot do. The trade-off is a well-documented "lock-in" effect, where long-time owners are reluctant to move because a new purchase resets the base to today's market price.
Proposition 19 (effective 2021) softened the lock-in effect for certain owners. If you are 55 or older, severely and permanently disabled, or a victim of a wildfire or declared natural disaster, you may transfer your existing base-year value to a replacement primary residence anywhere in California, up to three times in your lifetime. If the replacement home costs the same or less than the market value of the home you sold, your old (low) assessed value carries over in full. If it costs more, the difference is added to your transferred base. Buying within one year of selling gives a 5% cushion on the equal-or-lesser-value test; within two years, a 10% cushion.
Proposition 19 also narrowed the popular parent-to-child transfer. Parents can still pass a home's low assessed value to a child, but only if the child moves in and uses it as a primary residence and files for the homeowners' or disabled veterans' exemption within one year. The exclusion covers the property's taxable value at transfer plus roughly $1 million (adjusted annually for inflation); market value above that combined figure is added to the child's assessed value. Inherited rental and vacation properties no longer keep the parent's low base.
If you own and occupy your home as your principal residence on the January 1 lien date, you qualify for the Homeowners' Exemption, which removes $7,000 from your assessed value (California Revenue & Taxation Code §218). At the 1% base rate that saves about $70 a year. It is modest, but you file Form BOE-266 with your county assessor only once and it stays in effect until you move or change how the property is used. Given that it costs nothing and requires a single form, there is no reason to leave it unclaimed.
California's Disabled Veterans' Exemption is far more substantial. Veterans with a service-connected disability rated at 100% (or compensated at the 100% rate for unemployability) can remove roughly $180,671 from assessed value in 2026 under the basic exemption, rising to about $271,009 for veterans whose household income falls below the annual low-income threshold. Both amounts are adjusted each year for inflation and require documentation of disability status from the U.S. Department of Veterans Affairs. California also offers a Property Tax Postponement program that lets qualifying seniors (62+), blind, or disabled homeowners with limited household income defer payment of taxes on their primary residence, and disaster/decline-in-value relief when a property loses value or is damaged.
Your total bill is rarely a clean 1%. Common add-ons include voter-approved bonded debt (school and infrastructure bonds), direct assessments for lighting, landscaping, sanitation, or flood control, Mello-Roos special taxes in newer developments (flat or characteristic-based charges that fund community facilities, typically running 20–40 years), and supplemental assessments — a separate, one-time bill issued after a change in ownership or new construction that captures the value change for the remainder of the tax year. New buyers are frequently caught off guard by supplemental bills, so budget for one in your first year of ownership.
The statewide average hides real county-level variation driven by local bonds and assessments. Effective rates below are drawn from our county datasets; click any county to open its dedicated calculator.
| County | Effective Rate | Est. tax on $600,000 |
|---|---|---|
| Orange | 0.69% | $4,140 |
| Los Angeles | 0.71% | $4,260 |
| San Diego | 0.73% | $4,380 |
| San Mateo | 0.75% | $4,500 |
| Santa Clara | 0.75% | $4,500 |
| Alameda | 0.78% | $4,680 |
| Ventura | 0.79% | $4,740 |
| Sacramento | 0.82% | $4,920 |
| Contra Costa | 0.85% | $5,100 |
| San Bernardino | 0.89% | $5,340 |
| Fresno | 0.92% | $5,520 |
| Riverside | 0.95% | $5,700 |
Estimates apply the county effective rate to a $600,000 market value for comparison; your actual bill depends on your Prop 13 base-year value, not current market value.
| Date | What happens |
|---|---|
| January 1 | Lien date — property values assessed for the coming fiscal year |
| July 1 | Fiscal tax year begins |
| November 1 | First installment of secured taxes due |
| December 10 | First installment delinquent (10% penalty if unpaid) |
| February 1 | Second installment due |
| April 10 | Second installment delinquent (10% penalty plus fees) |
California collects secured property taxes in two installments. Missing either delinquency date triggers a 10% penalty, and unpaid second installments add further costs. If your mortgage company pays through escrow, verify the county payment history after each due period to catch missed or duplicate payments early.
If you believe your assessed value exceeds your property's fair market value — most relevant after a purchase or a market decline — you can file an Assessment Appeal with your County Assessment Appeals Board. The typical filing window runs from July 2 to September 15 or November 30 depending on the county, so confirm your local deadline. Strong evidence includes recent comparable sales, an independent appraisal, or documentation of property condition issues. If your value has dropped below your Prop 13 base, you can also request a decline-in-value (Prop 8) reassessment directly from the assessor, which temporarily lowers your taxable value until the market recovers.
Suppose you buy a home in Los Angeles County for $700,000 in 2026 and occupy it as your primary residence. Your base-year value is $700,000. You file Form BOE-266, reducing taxable value to $693,000. At Los Angeles County's effective rate of about 0.71%, your first-year general and local bill is roughly $4,920, plus any voter-approved bonds, direct assessments, and a one-time supplemental bill for the partial year. In 2027, Prop 13 limits your assessed value increase to 2%, so your taxable value rises to about $706,860 — a predictable, capped increase regardless of how much the market moves. Run your own figures in the calculator below.
Is California property tax based on purchase price? Yes. Under Proposition 13 your assessed value starts at your purchase price (base-year value) and can rise no more than 2% per year until you sell or build.
How much is the California homeowners' exemption? $7,000 off assessed value for an owner-occupied primary residence, saving roughly $70 a year at the 1% rate. File Form BOE-266 once with your county assessor.
When are California property taxes due? In two installments: November 1 (delinquent after December 10) and February 1 (delinquent after April 10). Late payments incur a 10% penalty.
Can seniors transfer their property tax base in California? Yes. Under Proposition 19, homeowners 55 or older, the severely disabled, and disaster victims can transfer their base-year value to a replacement primary residence up to three times.
Why did I get a supplemental tax bill? California issues a one-time supplemental assessment after a change in ownership or new construction to capture the value change for the remainder of the tax year. It is separate from your regular bill.
Enter your home value, select your state, and see your estimated annual property tax.