$
Purchase price for new buyers; Prop 13 value for existing owners
%
Proposition 13 sets 1% as the base rate statewide
%
Max 2% per year under Prop 13
%
Varies by county/city — check your tax bill. Typical: 0.1–0.5%
$
Special district tax — check your property records if applicable
Annual Property Tax Estimate
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⚠️ Note: This is an estimate. Your actual tax bill includes county-specific rates, special assessments, and any applicable exemptions. Contact your county assessor or visit their website for your exact tax bill.
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Sources & Methodology
Calculations are based on California's Proposition 13 property tax framework and data from the California State Board of Equalization.
How California Property Tax Works (Proposition 13)
California's property tax system is governed by Proposition 13, passed in 1978. It fundamentally changed how property is taxed by capping the rate and limiting annual increases.
The Formula
Annual Tax = (Assessed Value − Exemptions) × (Base Rate + Local Rate) + Mello-Roos
Example: $800,000 home − $7,000 exemption = $793,000 × (1% + 0.2%) + $2,000 Mello-Roos = $9,516 + $2,000 = $11,516/year
Key Proposition 13 Rules
- 1% base rate cap: Property tax cannot exceed 1% of assessed value (before local add-ons)
- 2% annual increase limit: Assessed value can only increase by 2% per year (or CPI, whichever is lower)
- Market value reset on sale: When you buy, the purchase price becomes the new base assessed value
- New construction: Additions and major renovations trigger reassessment for the improved portion only
California County Property Tax Rates (Typical Range)
- Los Angeles County: ~1.16–1.25% effective rate (including local bonds)
- San Francisco County: ~1.16–1.20% effective rate
- San Diego County: ~1.10–1.35% effective rate
- Orange County: ~1.05–1.20% effective rate
- Sacramento County: ~1.10–1.20% effective rate
💡 Pro Tip for New Buyers: Your property taxes are based on your purchase price, not the previous owner's Prop 13 value. A neighbor who bought decades ago may pay a fraction of your tax bill on an identical home. This is the "welcome stranger" effect of Prop 13.
Frequently Asked Questions
How much is property tax on a $1 million home in California?
On a $1 million home with a 1% base rate plus ~0.2% local add-ons and $7,000 homeowners' exemption: ($1,000,000 − $7,000) × 1.2% = $11,916/year, plus any Mello-Roos. In high-Mello-Roos districts, total tax can reach $15,000–$20,000+ on a $1M home.
Can California property taxes increase more than 2% per year?
The base assessed value under Prop 13 is limited to 2% annual increases. However, local bond measures (approved by voters), Mello-Roos special taxes, and other direct charges are NOT subject to the 2% cap and can increase more. Your total bill may rise faster than 2% due to these additions.
What is the Homeowners' Exemption in California?
The Homeowners' Exemption reduces your assessed value by $7,000, saving approximately $70 per year in taxes. It applies only to your primary residence and must be filed with your county assessor. It does NOT apply to rental properties or vacation homes.
What is Mello-Roos tax and how much does it cost?
Mello-Roos (Community Facilities Districts) is a special tax levied in new developments to fund infrastructure like schools, roads, and utilities. Amounts vary widely — from $500 to $5,000+ per year — and typically last 25–40 years. Always check for Mello-Roos before buying a home, especially in newer subdivisions.
When is California property tax due?
California property taxes are paid in two installments: the first installment (covering July–December) is due November 1 and delinquent after December 10. The second installment (January–June) is due February 1 and delinquent after April 10. A 10% penalty applies to delinquent payments.
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