California Property Tax Calculator — 2026 Prop 13 Rates, Mello-Roos & County Comparison
California has the most buyer-friendly property tax system in the United States — and also one of the most confusing. Proposition 13, passed in 1978, caps the base property tax rate at 1% of assessed value and limits annual increases to 2% regardless of how much home values rise. A homeowner in San Francisco who bought in 2005 for $600,000 pays taxes on an assessed value that has grown to roughly $780,000 — while their neighbour who bought the same-valued home last year pays on $1,400,000. Same street. Vastly different tax bills.
Property Tax Calculator
Annual & monthly tax · Escrow · Mill rate · All 50 US states avg rates — 2026
Enter property value and tax rate to estimate your property taxes
The California property tax calculator above estimates your annual and monthly tax using your purchase price as the assessed value — plus the voter-approved bonds and special assessments that push the effective rate above the 1% Prop 13 base.
California Property Tax Rates 2026
How Proposition 13 Works
Proposition 13 (1978) fundamentally changed California property tax:
Before Prop 13: Properties were assessed at market value annually. Rising home values meant rising tax bills — many long-term homeowners were priced out of their homes by escalating taxes.
After Prop 13:
- Base property tax rate capped at 1% of assessed value
- Annual increases in assessed value capped at 2% or the California CPI rate, whichever is lower
- Assessed value resets to purchase price at time of sale (change of ownership)
- Additional voter-approved bonds and Mello-Roos assessments added on top of the 1% base
Result for buyers: Your assessed value is your purchase price. From that base, it can only increase by up to 2%/year — regardless of what the market does.
Result for long-term owners: Assessed value is often far below current market value, producing effective tax rates well below 1% of what the home would sell for today.
Effective Rate vs Nominal Rate
California’s nominal rate is 1% (Prop 13 base). But with voter-approved bonds and Mello-Roos, the effective rate — what buyers actually pay — ranges from approximately 1.10% to 1.55% depending on county and district.
On an $800,000 home in Los Angeles County: expect approximately $9,100–$10,700/year.
California Property Tax Rates by County — 2026
| County | Effective Rate (Approx.) | Median Home Value | Median Annual Tax |
|---|---|---|---|
| Los Angeles | 1.15%–1.25% | $839,000 | $9,600–$10,500 |
| San Diego | 1.05%–1.20% | $862,000 | $9,100–$10,300 |
| Orange | 1.05%–1.15% | $1,050,000 | $11,000–$12,100 |
| San Francisco | 1.10%–1.18% | $1,350,000 | $14,900–$15,900 |
| Santa Clara | 1.05%–1.15% | $1,556,000 | $16,300–$17,900 |
| Alameda | 1.15%–1.30% | $1,015,000 | $11,700–$13,200 |
| Sacramento | 1.10%–1.25% | $485,000 | $5,300–$6,100 |
| Riverside | 1.20%–1.40% | $602,000 | $7,200–$8,400 |
| San Bernardino | 1.20%–1.35% | $546,000 | $6,600–$7,400 |
| Fresno | 1.10%–1.25% | $380,000 | $4,200–$4,800 |
Rates include the 1% Prop 13 base plus typical voter-approved bonds. Mello-Roos, where applicable, adds additional fixed charges not reflected above.
How California Property Tax Is Calculated
Step 1 — Assessed Value at Purchase
When you buy a California home, the assessed value is set at your purchase price. This is the “base year value” under Proposition 13.
Purchase price: $750,000
Year 1 assessed value: $750,000
Year 1 base tax (1%): $7,500
Step 2 — Annual Inflation Adjustment (2% Cap)
Each subsequent year, the assessed value can increase by the lesser of 2% or the California Consumer Price Index change.
Year 1 assessed value: $750,000
Year 2 (2% increase): $765,000 → Base tax: $7,650
Year 5 (2%/yr): $828,000 → Base tax: $8,280
Year 10 (2%/yr): $915,000 → Base tax: $9,150
Year 20 (2%/yr): $1,114,000 → Base tax: $11,140
Even if the home’s market value reaches $1,800,000 by year 20, taxes are still based on the $1,114,000 assessed value — not the market value.
Step 3 — Add Voter-Approved Bonds
California allows local governments to levy additional property taxes above the 1% Prop 13 base for voter-approved bonds — school construction, infrastructure, hospitals. These are expressed as a rate per $100 of assessed value and vary by district.
Typical additional levies in California: 0.10%–0.55% of assessed value.
Base tax (1%): $7,500
School bond levy (0.15%): $1,125
Library bond (0.02%): $150
Park bond (0.03%): $225
Total annual tax: $9,000
Effective rate: 1.20%
Step 4 — Mello-Roos Special Taxes
Mello-Roos Community Facilities Districts (CFDs) levy a special tax on properties in newer residential developments to fund infrastructure — roads, utilities, schools, fire stations — that were built to serve those communities. Unlike standard property taxes, Mello-Roos taxes are typically a fixed annual dollar amount, not a percentage of assessed value.
Mello-Roos annual range: $360–$10,000+/year depending on the district and property type.
Critical for buyers: Mello-Roos taxes are disclosed in the Natural Hazard Disclosure report and on the property tax bill but are not always highlighted in listing information. Always ask your agent or escrow officer whether a property is in a Mello-Roos district before finalising your offer.
Step 5 — Supplemental Tax Bill (New Buyers Only)
When you purchase a California home, the county assessor triggers a supplemental assessment — a one-time adjusted tax bill reflecting the difference between the prior owner’s assessed value and your new assessed value (purchase price).
The supplemental tax surprise:
- Prior owner’s assessed value: $420,000 (long-term owner, Prop 13 capped)
- Your purchase price / new assessed value: $850,000
- Difference: $430,000 × 1% base rate = $4,300 supplemental tax
- Pro-rated for the portion of the fiscal year remaining at purchase
Supplemental tax bills arrive 3–9 months after closing and are not paid through your escrow/impound account — they come directly to you. Many new California homeowners are caught off-guard by this bill. Budget for it in advance.
Proposition 19 — Inheritance Rules Changed in 2021
Before February 2021, parents could transfer a primary residence to their children with the Prop 13 assessed value intact — children inherited both the property and the low tax base.
After Proposition 19 (February 16, 2021):
- Children inheriting a parent’s home must move in as their primary residence within 1 year to maintain the Prop 13 base
- If they move in, only the first $1 million of value difference above the parent’s assessed value is protected
- If they don’t move in or sell the property, it is fully reassessed at current market value
Impact: Many inherited properties in California are now fully reassessed, generating significantly higher tax bills for heirs who use the property as a rental or second home.
California Property Tax Exemptions
Homeowner’s Exemption — $7,000 Reduction
California offers a $7,000 reduction in assessed value for owner-occupied primary residences. At a 1% base rate, this saves approximately $70/year. File once with your county assessor using Form BOE-266 — the exemption continues automatically.
The savings are modest ($70/year) but the filing is simple and permanent. File within the first year of ownership.
Disabled Veterans’ Exemption
Qualifying veterans with a service-connected disability may receive a property tax exemption on their primary residence:
- Basic exemption: $4,000 reduction in assessed value
- Low-income exemption: $100,000–$150,000 reduction for veterans with total disability and low income
Senior Property Tax Postponement
California’s Property Tax Postponement programme allows qualifying homeowners aged 62 or older with household income below $51,762 (2026 threshold) to defer property tax payments until the property is sold. Interest accrues at 7%/year on the deferred amount.
Disabled Persons’ Exemption
Persons with a disability may qualify for the same $100,000–$150,000 assessed value reduction available to disabled veterans, subject to income limits.
Real Examples — California Property Tax
Example 1: Los Angeles — Recent Buyer
Purchase price: $875,000, Studio City, LA County Assessed value: $875,000 Base tax (1%): $8,750 Voter-approved bonds (est. 0.18%): $1,575 Mello-Roos: None (older neighbourhood) Homeowner’s exemption: −$70 Estimated annual tax: $10,255 ($855/month)
Example 2: San Jose — Long-Term Owner vs New Buyer
Same property, market value $1,400,000
Long-term owner (bought 1998 for $320,000, assessed value capped at $640,000 after 28 years): Annual base tax: $6,400 + bonds: $1,280 = $7,680/year
New buyer in 2026 ($1,400,000 purchase): Annual base tax: $14,000 + bonds: $2,520 = $16,520/year
Difference: $8,840/year on identical properties — this is Prop 13 in action.
Example 3: Sacramento — Mello-Roos District (New Development)
Purchase price: $565,000, Elk Grove (new construction) Base tax (1%): $5,650 Bonds (0.20%): $1,130 Mello-Roos (fixed): $2,400/year Total estimated annual tax: $9,180 ($765/month)
Without Mello-Roos, this would be $6,780/year. Always verify Mello-Roos status before purchasing new construction in California.
Frequently Asked Questions
How is California property tax calculated under Prop 13?
California property tax starts at 1% of your property’s assessed value — which is set at your purchase price when you buy. Annual increases are capped at 2% or the California CPI, whichever is lower. Voter-approved bonds add typically 0.10%–0.55% on top of the 1% base, bringing effective rates to approximately 1.10%–1.55% depending on your county and district.
What is a Mello-Roos tax in California?
A Mello-Roos tax is a special assessment levied on properties in newer communities to fund infrastructure improvements — roads, utilities, schools, and fire stations. Unlike standard property tax, Mello-Roos is a fixed annual dollar amount, not a percentage of assessed value. It can add $360–$10,000+ per year to your tax bill. Always check whether a property is in a Mello-Roos district before purchasing — it is disclosed in the Natural Hazard Disclosure report.
Why is California property tax so low compared to other states?
California’s nominal property tax rate appears low (1% base under Prop 13) compared to states like New Jersey (2.23%) or Illinois (2.08%). However, California home values are among the highest in the nation, so dollar-amount tax bills are typically much higher despite the lower rate. A $1,000,000 home at 1.2% effective rate generates $12,000/year in taxes — comparable to a $540,000 home at 2.2% in Illinois.
What is a supplemental tax bill in California?
When you purchase a California property, the county assessor issues a supplemental assessment reflecting the increase from the prior owner’s assessed value to your purchase price. This generates a one-time supplemental tax bill — pro-rated for the remaining months in the fiscal year — that arrives 3–9 months after closing. Unlike your regular property tax, the supplemental bill is not paid through your mortgage escrow account and comes directly to you.
How does Proposition 19 affect inherited property in California?
Under Prop 19 (effective February 2021), children who inherit a parent’s home must use it as their primary residence within 1 year to maintain the Prop 13 assessed value. If they do move in, only the first $1 million of value difference above the parent’s base year value is protected from reassessment. If they don’t occupy the property as a primary residence, it is fully reassessed at current market value — potentially generating a significantly higher annual tax bill.
When are California property taxes due?
California property taxes are paid in two instalments. The first instalment (covering July 1–December 31) is due November 1 and becomes delinquent after December 10. The second instalment (January 1–June 30) is due February 1 and becomes delinquent after April 10. A 10% penalty applies to delinquent payments.
Data Sources
California property tax rates and assessment rules from the California State Board of Equalization (boe.ca.gov), 2026 tax year. Proposition 13 (1978) base year value and 2% annual cap methodology from California Constitution Article XIII A. Proposition 19 (2021) parent-child transfer rules from BOE Publication 110. Mello-Roos Community Facilities District tax data from California Debt and Investment Advisory Commission (cdiac.ca.gov). County assessor rates from California BOE Publication 29. Last verified: April 2026
This calculator provides estimates for informational purposes only. California property tax bills include base rate, voter-approved bonds, and Mello-Roos levies that vary significantly by location. Consult your county assessor for your exact assessed value and total bill.
Related Calculators
For homebuyers calculating the full cost of purchasing in California, the Closing Costs Calculator California estimates lender fees, title insurance (California rates are regulated), transfer taxes (some California cities levy additional documentary transfer taxes), and prepaid items. For California homeowners evaluating whether to sell and trigger a full Prop 13 reassessment or refinance and stay, the Mortgage Refinance Calculator shows break-even on refinancing costs against monthly savings. And for rental property investors evaluating California investments where effective tax rates differ materially from owner-occupied properties, the Rental Yield Calculator incorporates full property tax into net yield calculations.