California's property tax rate is 1% of assessed value, plus local voter-approved additions that vary by county and district

California has a base property tax rate of 1%, set by state law. That 1% applies to the assessed value of your property — not the market value, and not what you paid for it. On top of that base rate, counties and local districts (schools, fire, water, flood control) can add their own taxes, called voter-approved bonds and assessments. These additions vary widely depending on where your property sits. A house in one county might pay 1.1% total; the same house across the county line might pay 1.35%.

The assessed value itself is capped by Proposition 13, passed in 1978. Your property is assessed at market value when you buy it, then increases no more than 2% per year, even if the market value climbs much faster. This means your tax bill grows slowly after purchase — until you sell and the property reassesses at the new sale price.

Key Takeaways

  • The state base rate is 1% of assessed value, but your actual rate is usually higher because of county and local district add-ons.
  • Assessed value is set at purchase price and can only rise 2% yearly under Proposition 13, regardless of market changes.
  • Your county assessor's office publishes the total tax rate for your specific property address, which you can request or view online.
  • When you buy property, the county reassesses it at the new sale price, which resets the 2% annual cap.
  • Supplemental bills arrive after purchase to cover the difference between the old assessed value and the new one for the remainder of that fiscal year.

How the 1% base rate combines with local add-ons

The 1% is a floor, not a ceiling. Every county in California collects it, but then adds taxes for schools, county services, and special districts. A typical total rate in urban areas runs between 1.1% and 1.4%. Rural areas sometimes run lower. The only way to know your exact rate is to check your county assessor's website or call their office with your property address.

These add-ons are not arbitrary. They come from voter-approved measures — usually school bonds or county service expansions. When voters approve a bond measure, it becomes a line item on your tax bill. Some counties list 15 or more separate charges on a single property tax statement. Each one is legal and voter-approved, but they stack on top of the 1% base.

What assessed value means and how Proposition 13 affects your bill

Your property tax is calculated on assessed value, not market value. When you buy a house for $500,000, the county assesses it at $500,000 (or close to it). Your tax bill that year is roughly $500,000 × your total rate (say, 1.2%) = $6,000. The next year, the assessed value can only rise 2%, to $510,000, so your bill rises to about $6,120 — even if your house is now worth $550,000 on the open market.

This is Proposition 13's protection. It keeps tax bills predictable and prevents long-time owners from being taxed out of their homes as neighborhoods appreciate. But it also means your tax burden stays artificially low compared to your actual property value, until you sell. When you sell, the new owner's assessed value resets to the sale price, and their 2% cap starts over.

Supplemental bills and what happens after you buy

When you purchase property, you will receive a supplemental property tax bill within a few months. This bill covers the difference between the old owner's assessed value and your new assessed value, for the remainder of the fiscal year (July 1 to June 30 in California). If you bought mid-year, this bill is prorated. It is separate from your regular annual bill and usually arrives as a surprise to new owners.

Example: You buy a house on September 1 for $600,000. The previous owner's assessed value was $400,000. The supplemental bill covers the $200,000 difference for the 10 months remaining in that fiscal year. You pay roughly 10/12 of one year's tax on the $200,000 difference. This is normal and required by law — not an error or penalty.

Finding your specific property tax rate

Your county assessor maintains a public record of every property's assessed value and tax rate. Most counties now offer online lookup tools on their assessor's website. You enter your address or parcel number and see the assessed value, the base 1% rate, all local add-ons, and the total effective rate. Some counties still require a phone call or in-person visit.

If you cannot find the information online, contact your county assessor's office directly. They are required to provide this information. You can also look at your property tax bill itself — it lists the assessed value and breaks down each tax component. If you own the property, you have a right to this information.

How property tax bills are structured and what you receive

Your annual property tax bill arrives once per year, usually in the fall (though timing varies by county). It shows the assessed value, the tax rate, and a line-by-line breakdown of each tax component — the 1% base, school taxes, county taxes, special district taxes, and any voter-approved bonds. The bill also shows whether you owe the full amount by a single deadline or can split payment into two installments.

Most California counties allow you to pay in two installments: one in December and one in April. If you have a mortgage, your lender may require you to pay property tax through an escrow account, meaning the lender collects it monthly with your mortgage payment and pays the county on your behalf. Either way, the total amount owed is the same.

Frequently Asked Questions

Does California property tax ever decrease?

Yes, but rarely. If your property value drops significantly — for example, after a natural disaster — you can request a reassessment. The county assessor may lower the assessed value, which lowers your tax bill. However, assessed values generally only rise 2% per year or stay flat; they do not fall unless you formally request a reassessment and provide evidence of the decline.

What happens to property tax if I inherit a house?

Inherited property is usually reassessed at market value, which means your tax bill may jump significantly. However, California law provides some protections for certain family transfers — parents to children, grandparents to grandchildren — if the property is a primary residence and meets other conditions. You should consult a tax professional or your county assessor about whether your situation qualifies for these protections.

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

Yes. Every county has a formal appeals process, usually called the Assessment Appeals Board or Assessment Review Board. You must file within a set window (often 30 days of receiving your bill) and provide evidence that the assessed value exceeds market value. Many people hire tax professionals to handle appeals, but you can file yourself. The process is free.

Do senior citizens or disabled people get property tax breaks in California?

California offers a property tax exemption for people over 65 with low income, and for disabled people and veterans under certain conditions. These are separate from the 1% rate and require a separate application to your county assessor. may be able to access and income limits vary by program and county, so contact your assessor's office to learn whether you may may have access to.

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 or prices. If you bought recently, your assessed value is higher and your bill is higher. If your neighbor bought 20 years ago, their assessed value has only grown 2% per year, so their bill is much lower — even if your houses are worth the same today. This is Proposition 13 at work. You will also have different bills if your properties are in different special districts (different schools, fire districts, etc.).