Property taxes in California are assessed and collected at the local level — primarily by counties and municipalities — with rates varying significantly depending on where your home is located. The statewide average effective rate for 2025is 0.76%, meaning a homeowner with a $741,100 median-value home typically pays around $5,632 per year in property taxes. For a monthly perspective, that works out to roughly $469/month — a line item that should factor into every home purchase decision in California.
California uses a 100% assessment ratio for primary residential properties. Most states with a 100% ratio assess property at full market value — what the county believes your home would sell for — and apply a millage rate directly to that figure.
Available Exemptions in California
$7,000 off assessed value for owner-occupied homes — saves approximately $70/year. Very small due to Proposition 13's 1% base rate cap.
Seniors 55+ can transfer their Prop 13 assessed value to a new home (Prop 19, effective 2021). This preserves lower tax base when downsizing.
Disabled veterans: $100,000–$150,000 off assessed value (depending on status). Low-income disabled veteran exemption up to $196,262 (2024).
What Makes California's Property Tax System Unique
Proposition 13 (1978): property taxes capped at 1% of purchase price with a maximum 2% increase per year until sold. Long-term owners often pay far below market-rate taxes. Proposition 19 (2021) changed parent-to-child transfers significantly. New buyers pay 1% of purchase price + local bonds/assessments (typically 1.1–1.3% total).
When Are California Property Taxes Due?
California property taxes are paid on a semi-annual (twice per year) basis. Due dates: November 1 (delinquent December 10) and February 1 (delinquent April 10). Missing a due date typically results in penalty interest (often 1–2% per month) and eventually tax liens, so it is important to calendar these dates well in advance — especially if you have a mortgage and your lender handles property tax through escrow (in which case they pay on your behalf from your escrow account).
How to Appeal Your Property Tax Assessment in California
If you believe your property has been over-assessed — which is surprisingly common, especially after rapid market changes — you have the right to appeal. File an Assessment Appeal with your county Assessment Appeals Board by September 15 (some counties November 30). No fee to file.
To build a strong appeal, gather comparable sales (homes similar in size, age, and condition that sold recently for less than your assessed value), photos documenting property defects, and any independent appraisals you have. Many homeowners who appeal see their assessments reduced — and some jurisdictions allow free informal hearings before a formal appeal is required.
Property Tax Rates by Major California Cities
Within California, effective property tax rates vary significantly by city and county. Here are the major areas and what to expect:
- Los Angeles— rates in this area may differ from the 0.76% statewide average. Use the calculator above with your specific assessed value for a more accurate estimate.
- San Francisco— rates in this area may differ from the 0.76% statewide average. Use the calculator above with your specific assessed value for a more accurate estimate.
- San Diego— rates in this area may differ from the 0.76% statewide average. Use the calculator above with your specific assessed value for a more accurate estimate.
- San Jose— rates in this area may differ from the 0.76% statewide average. Use the calculator above with your specific assessed value for a more accurate estimate.
- Sacramento— rates in this area may differ from the 0.76% statewide average. Use the calculator above with your specific assessed value for a more accurate estimate.
Note: County rates within California can range from well below to well above the statewide average. Always verify the current mill rate with your county assessor's office.
Pro Tips for California Property Owners
- Apply for every exemption you qualify for — many homeowners leave money on the table by not filing for the homestead or senior exemption. Applications are typically annual or one-time, and deadlines are firm.
- Review your assessment notice every year. If the county's estimate of your home's market value seems too high relative to what similar homes are actually selling for, appeal it. Even a 10% reduction on a $400,000 assessment saves $400–$700/year at typical California rates.
- If you have a mortgage, confirm with your lender whether property taxes are paid via an escrow account. If so, ensure your escrow balance is adequate — under-funded escrow leads to an escrow shortage and a sudden increase in your monthly mortgage payment.
- Pay early if your state offers discounts. Some states (like Florida) give 1–4% discounts for early payment. On a $5,000 tax bill, a 4% early-payment discount saves $200 — for essentially zero work.
- Property taxes are generally deductible on your federal income tax return as part of the SALT deduction (state and local taxes), subject to the $10,000 cap introduced by the Tax Cuts and Jobs Act. For high-tax states, this cap is often a binding constraint.