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California Property Tax Trends (2026): Rates, Appeals and More
Navigate California's complex property tax system with confidence. Learn about Proposition 13, county-specific rates, appeal processes, and available exemptions.
0.75%
Average Effective Rate
Sept 15
Appeal Deadline
$7,000
Homeowner's Exemption
How California Property Taxes Work
California's property tax system is fundamentally different from most other states due to Proposition 13, passed in 1978. This landmark legislation created an acquisition-based tax system where property taxes are based on purchase price rather than current market value. For current rates and appeal information in your specific county, see our California property tax insights where you can filter by your California county property taxes.
Proposition 13: The Foundation
Establishes a 1% cap on the base tax rate and limits annual assessment increases to 2%. Properties are reassessed to market value only upon change of ownership or new construction.
Assessment and Reassessment
Your property's assessed value starts at purchase price and can increase by up to 2% annually. Reassessment occurs when property is sold, new construction is completed, or ownership changes.
Tax Bill Calculation
Annual tax = (Assessed Value × 1%) + Voter-Approved Rates + Direct Assessments. The 1% funds county services, while voter-approved rates pay for bonds and special districts.
California Property Tax Rates by County
California has 58 counties, each with its own assessment practices and local tax rates. While the base 1% rate applies statewide, total effective rates vary based on voter-approved bonds and assessments.
Important Note on County Variations
While Proposition 13 creates statewide uniformity in assessment practices, significant variations exist between counties in terms of appeal deadlines, filing procedures, and local assessment districts. Check your specific county's procedures and deadlines in our detailed county-by-county breakdown.
California Property Tax Appeal Process
California property owners have the right to appeal their property tax assessment if they believe their property is overvalued. The appeal process is handled by county Assessment Appeals Boards.
Review Your Assessment
Examine your annual Notice of Assessment carefully. Compare your assessed value to recent sales of similar properties. If you believe your property is overvalued by at least 5%, consider filing an appeal.
File Your Application
Complete the "Application for Changed Assessment" form and submit it within the filing period (typically July 2 to September 15). Include all supporting documentation.
Prepare Your Evidence
Gather comparable sales data, professional appraisals, photographs of property conditions affecting value, and repair estimates. Organize your evidence clearly.
Attend the Hearing
The Assessment Appeals Board will schedule a hearing. Both you and the assessor will present evidence. The board will deliberate and make a decision.
California Property Tax Exemptions
California offers several property tax exemptions and relief programs designed to help homeowners reduce their tax burden.
| Exemption Type | Annual Savings | Eligibility Requirements |
|---|---|---|
| Homeowners' Exemption | $70 | Owner-occupied principal residence |
| Disabled Veterans' | $1,505 to $2,260 | Service-connected disabilities |
| Veterans' Exemption | $40 | Qualifying veterans |
Proposition 19 Benefits (Effective 2021)
Base Value Transfers for Seniors (55+)
Transfer property tax base value to replacement home anywhere in California. Can transfer up to 3 times. Can buy more expensive home with blended assessment calculation.
Disaster Relief Transfers
Victims of Governor-declared disasters can transfer property tax base to replacement home of any value in any California county within 2 years.
Additional Relief Programs
| Program | Benefit | Eligibility |
|---|---|---|
| Tax Postponement | Defer taxes until home sold | Seniors 62+, disabled, or blind |
| Solar Exclusion | Solar value excluded | Systems installed before 2025 |
| Mills Act | Reduced assessment | Historic properties |
Frequently Asked Questions
How is Proposition 13 different from other states?
Unlike most states that reassess properties regularly at market value, California's Proposition 13 bases taxes on purchase price with maximum 2% annual increases. This means identical homes can have vastly different tax bills based on when they were purchased.
What triggers a reassessment in California?
Full reassessment occurs upon: (1) Change in ownership including sales and transfers; (2) Completion of new construction; (3) Change in ownership interests exceeding 50%. Notable exclusions include transfers between spouses and qualifying parent-child transfers under Prop 19.
Can my assessment go down if property values decline?
Yes, under Proposition 8. If your property's market value falls below its Proposition 13 adjusted base value, you can receive a temporary reduction. These reductions are reviewed annually and will increase as markets recover.
How does Proposition 19 affect inherited properties?
Starting February 16, 2021, children can keep parent's lower tax basis only if they use the property as their principal residence within one year. The exclusion is limited to assessed value plus $1 million. Investment properties are reassessed to full market value. Learn more about how Prop 19 affects your specific situation in our California property tax analysis.
Explore Property Tax Information for More California Counties
California's 58 counties each have unique property tax considerations. Explore detailed property tax insights for these additional counties:
Alameda County
Home to Oakland and Berkeley, with diverse tax rates across 14 cities.
Avg Rate: 1.21% | Median Home: $1,050,000
View Alameda County Details →San Francisco County
Unique city-county with complex assessment districts and bond measures.
Avg Rate: 1.18% | Median Home: $1,380,000
View San Francisco County Details →Riverside County
Fastest-growing inland county with varied rates from desert to wine country.
Avg Rate: 1.10% | Median Home: $545,000
View Riverside County Details →San Bernardino County
California's largest county by area with diverse communities and tax rates.
Avg Rate: 1.09% | Median Home: $440,000
View San Bernardino County Details →Contra Costa County
East Bay county with strong schools and varying rates by city.
Avg Rate: 1.15% | Median Home: $825,000
View Contra Costa County Details →Sacramento County
State capital region with moderate rates and growing property values.
Avg Rate: 1.09% | Median Home: $495,000
View Sacramento County Details →Ventura County
Coastal county with agricultural preserves and varied municipal rates.
Avg Rate: 1.07% | Median Home: $745,000
View Ventura County Details →Fresno County
Central Valley hub with agricultural exemptions and urban development.
Avg Rate: 1.11% | Median Home: $365,000
View Fresno County Details →San Mateo County
Silicon Valley peninsula with high values and technology sector influence.
Avg Rate: 1.12% | Median Home: $1,600,000
View San Mateo County Details →Kern County
Oil and agriculture economy with lower rates and special assessments.
Avg Rate: 1.13% | Median Home: $335,000
View Kern County Details →Need information for a different county?
View All 58 California Counties →More tax trends
See your county tax data
Understand your county's tax rate, property tax filing guidelines and more.