Owning in California
Data from January 2026
Property tax in California
The typical owner in California pays $5,124 a year, about 0.70% of the home’s value (0.94% nationwide). Here are the exemptions and discounts the state publishes, the deadlines to claim them or appeal, and every county’s figure.
Key numbers in California
- Typical tax
- $5,124
- per year, typical household
- 64% more than the U.S.
- Effective rate
- 0.70%
- tax ÷ value (estimate)
- 26% less than the U.S.
- United States
- 0.94%
- national effective rate
- Cap on your home
- Inflation, up to 2%
- how much the assessment can rise
The state's rules
California's rules, in one table
The assessment cap, the homestead exemption, when to protest and when to pay, as California's official source states them. Tap "What the source says" to read the exact text.
| Rule | What California says | Source |
|---|---|---|
| Cap on your home Inflation, up to 2% | Under Proposition 13, your home's assessed value rises each year with inflation, but never more than 2%. It goes back to market value only when the home changes owners or new construction is completed. What the source says· Cal. Const. art. XIII A“The assessed value for most property taxed under Article XIII A is the prior year’s assessed value adjusted for inflation up to 2 percent.” | California State Board of Equalization (BOE) Verified November 5, 2026 |
| Cap on other property Inflation, up to 2% | The same 2% a year limit applies to most real property, not only the home you live in (a home you rent out, for example). What the source says· Cal. Const. art. XIII A“Proposition 13 generally limits annual increases in the base year value of real property to no more than 2 percent, except when property changes ownership or undergoes new construction.” | California State Board of Equalization (BOE) Verified November 5, 2026 |
| What triggers a new assessment | When you buy a home, or when new construction is completed, the county reassesses it at its market value on that date. You also get a supplemental assessment for the rest of the year. What the source says“However, if there has been a change in ownership or completed new construction, the new assessed value will be the market value of the property as of the date that it changed ownership or was newly constructed. That property will also be assessed on the supplemental roll.” | California State Board of Equalization (BOE) Verified November 5, 2026 |
| Homestead exemption | If the home is your main residence on Jan. 1, the county takes $7,000 off its taxable value. You file once with your county assessor on form BOE-266. To get the full exemption that year, file by Feb. 15. What the source says“The California Constitution provides a $7,000 reduction in the taxable value for a qualifying owner-occupied home. The home must have been the principal place of residence of the owner on the lien date, January 1st. … To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. … A person filing for the first time on a property may file anytime after the property or claimant becomes eligible, but no later than February 15 to receive the full exemption for that year.” | California State Board of Equalization (BOE) Verified November 5, 2026 |
| Protest deadline One for the whole state | You can appeal the value with an assessment appeal application to your county's appeals board. The window runs from July 2 to Sept. 15 or Nov. 30, depending on whether your county assessor mails assessment notices to everyone. What the source says“The regular assessment filing period is July 2 through either September 15 or November 30, depending on whether the assessor has elected to mail assessment notices to all taxpayers on the secured roll.” | California State Board of Equalization (BOE) Verified November 5, 2026 |
| When to pay | The county mails the bill by Nov. 1. It is paid in two equal installments; the first is late after Dec. 10 and the second after April 10. What the source says“Bills for the regular secured assessment roll (generally real property) are mailed by November 1 and are due in two equal installments. The first installment is due November 1 and becomes delinquent December 10. The second installment is due on February 1 and becomes delinquent April 10.” | California State Board of Equalization (BOE) Verified November 5, 2026 |
By place
Every county, with its figure
What the typical owner pays in each county of California, with the typical home value and the effective rate. Highest tax first.
| Marin County | $10,001 | $1,507,300 | 0.66% |
|---|---|---|---|
| Santa Clara County | $10,001 | $1,490,600 | 0.67% |
| San Francisco County | $9,862 | $1,394,500 | 0.71% |
| San Mateo County | $9,519 | $1,559,600 | 0.61% |
| Alameda County | $8,474 | $1,090,100 | 0.78% |
| Contra Costa County | $7,156 | $866,800 | 0.83% |
| Santa Cruz County | $6,538 | $1,027,500 | 0.64% |
| San Benito County | $6,441 | $793,400 | 0.81% |
| Orange County | $6,330 | $962,600 | 0.66% |
| Napa County | $5,995 | $869,500 | 0.69% |
| Placer County | $5,812 | $688,100 | 0.84% |
| San Diego County | $5,774 | $854,700 | 0.68% |
| Sonoma County | $5,695 | $815,500 | 0.70% |
| Los Angeles County | $5,675 | $834,200 | 0.68% |
| San Luis Obispo County | $5,636 | $824,700 | 0.68% |
| Ventura County | $5,574 | $822,700 | 0.68% |
| Santa Barbara County | $5,103 | $790,700 | 0.65% |
| Monterey County | $4,910 | $781,000 | 0.63% |
| El Dorado County | $4,753 | $679,900 | 0.70% |
| Yolo County | $4,749 | $620,700 | 0.77% |
| Nevada County | $4,694 | $621,800 | 0.75% |
| Solano County | $4,621 | $617,700 | 0.75% |
| Alpine County | $4,530 | $590,200 | 0.77% |
| Riverside County | $4,348 | $557,300 | 0.78% |
| Mono County | $4,177 | $639,400 | 0.65% |
| San Joaquin County | $3,960 | $530,700 | 0.75% |
| Sacramento County | $3,921 | $534,200 | 0.73% |
| Mendocino County | $3,545 | $512,200 | 0.69% |
| San Bernardino County | $3,538 | $505,000 | 0.70% |
| Calaveras County | $3,319 | $457,200 | 0.73% |
| Sutter County | $3,268 | $433,500 | 0.75% |
| Stanislaus County | $3,216 | $450,100 | 0.71% |
| Amador County | $3,172 | $449,800 | 0.71% |
| Yuba County | $3,071 | $412,300 | 0.74% |
| Kern County | $2,984 | $338,300 | 0.88% |
| Butte County | $2,951 | $424,700 | 0.69% |
| Tuolumne County | $2,864 | $433,200 | 0.66% |
| Fresno County | $2,861 | $388,800 | 0.74% |
| Humboldt County | $2,858 | $446,900 | 0.64% |
| Madera County | $2,756 | $393,200 | 0.70% |
| Merced County | $2,634 | $391,800 | 0.67% |
| Inyo County | $2,576 | $348,700 | 0.74% |
| Shasta County | $2,542 | $366,400 | 0.69% |
| Plumas County | $2,537 | $360,200 | 0.70% |
| Colusa County | $2,426 | $393,400 | 0.62% |
| Kings County | $2,425 | $324,300 | 0.75% |
| Imperial County | $2,394 | $309,600 | 0.77% |
| Mariposa County | $2,377 | $387,900 | 0.61% |
| Lake County | $2,369 | $324,300 | 0.73% |
| Tulare County | $2,318 | $330,100 | 0.70% |
| Sierra County | $2,279 | $331,900 | 0.69% |
| Glenn County | $2,263 | $352,400 | 0.64% |
| Tehama County | $2,118 | $339,600 | 0.62% |
| Del Norte County | $2,099 | $342,000 | 0.61% |
| Siskiyou County | $1,973 | $309,500 | 0.64% |
| Lassen County | $1,923 | $265,300 | 0.72% |
| Trinity County | $1,888 | $325,800 | 0.58% |
| Modoc County | $1,561 | $224,700 | 0.69% |
- Marin $10,0010.66%
- Santa Clara $10,0010.67%
- San Francisco $9,8620.71%
- San Mateo $9,5190.61%
- Alameda $8,4740.78%
- Contra Costa $7,1560.83%
- Santa Cruz $6,5380.64%
- San Benito $6,4410.81%
- Orange $6,3300.66%
- Napa $5,9950.69%
- Placer $5,8120.84%
- San Diego $5,7740.68%
- Sonoma $5,6950.70%
- Los Angeles $5,6750.68%
- San Luis Obispo $5,6360.68%
- Ventura $5,5740.68%
- Santa Barbara $5,1030.65%
- Monterey $4,9100.63%
- El Dorado $4,7530.70%
- Yolo $4,7490.77%
- Nevada $4,6940.75%
- Solano $4,6210.75%
- Alpine $4,5300.77%
- Riverside $4,3480.78%
- Mono $4,1770.65%
- San Joaquin $3,9600.75%
- Sacramento $3,9210.73%
- Mendocino $3,5450.69%
- San Bernardino $3,5380.70%
- Calaveras $3,3190.73%
- Sutter $3,2680.75%
- Stanislaus $3,2160.71%
- Amador $3,1720.71%
- Yuba $3,0710.74%
- Kern $2,9840.88%
- Butte $2,9510.69%
- Tuolumne $2,8640.66%
- Fresno $2,8610.74%
- Humboldt $2,8580.64%
- Madera $2,7560.70%
- Merced $2,6340.67%
- Inyo $2,5760.74%
- Shasta $2,5420.69%
- Plumas $2,5370.70%
- Colusa $2,4260.62%
- Kings $2,4250.75%
- Imperial $2,3940.77%
- Mariposa $2,3770.61%
- Lake $2,3690.73%
- Tulare $2,3180.70%
- Sierra $2,2790.69%
- Glenn $2,2630.64%
- Tehama $2,1180.62%
- Del Norte $2,0990.61%
- Siskiyou $1,9730.64%
- Lassen $1,9230.72%
- Trinity $1,8880.58%
- Modoc $1,5610.69%
Effective rate: typical tax ÷ typical value, our estimate from two Census medians. Source: American Community Survey (ACS) 5-year estimates Average 2020–2024 American Community Survey (ACS) 5-year estimates (external site)
Exemptions
Which exemption fits you?
What California publishes for each case. You have to apply for almost all of them: none is applied on its own.
-
If it is your main home
If the home is your main residence on Jan. 1, the county takes $7,000 off its taxable value. You file once with your county assessor on form BOE-266. To get the full exemption that year, file by Feb. 15.
What the source says
“The California Constitution provides a $7,000 reduction in the taxable value for a qualifying owner-occupied home. The home must have been the principal place of residence of the owner on the lien date, January 1st. … To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. … A person filing for the first time on a property may file anytime after the property or claimant becomes eligible, but no later than February 15 to receive the full exemption for that year.”
California State Board of Equalization (BOE) · Verified November 5, 2026
-
If you are an older owner
Over age 55, you can move your home's taxable value to a replacement home bought or built within two years of the sale. If the new home is worth more, the difference is added. You can use this relief three times.
What the source says· Proposition 19
“People over the age of 55 or who are severely and permanently disabled may transfer the taxable value of their principal residence to a replacement residence if it is purchased or newly constructed within two years of the sale of the original property. … A person may utilize this tax relief program three times.”
California State Board of Equalization (BOE) · Verified November 5, 2026
-
If you have a disability
If you are severely and permanently disabled, you can also move your home's taxable value to a replacement home bought or built within two years of the sale.
What the source says· Proposition 19
“People over the age of 55 or who are severely and permanently disabled may transfer the taxable value of their principal residence to a replacement residence if it is purchased or newly constructed within two years of the sale of the original property.”
California State Board of Equalization (BOE) · Verified November 5, 2026
-
If you are a veteran
Veterans with specified disabilities (or their unmarried surviving spouse) get a basic $100,000 exemption on the main home. It can rise to $150,000 under an income limit. The amounts are adjusted each year for inflation.
What the source says
“Current law provides a basic exemption of $100,000 on the principal place of residence for veterans with specified disabilities or for unmarried surviving spouses of deceased disabled veterans. A one-time filing is required. … The income limit and both the exemption amounts are adjusted annually for inflation.”
California State Board of Equalization (BOE) · Verified November 5, 2026
How it works
Where your bill comes from
The local government puts a value on your home, subtracts the exemptions you apply for and applies the rate of each body that taxes it: the county, the city, the school district and others.
- The value assigned to your home
- The exemptions you apply for
- The rates of each taxing body (county, city, schools)
- Your yearly bill
The effective rate on this page is something else: our estimate (typical tax ÷ typical value, from Census data) for comparing places. It is not the rate your local government sets.
Buying or selling
Taxes on the sale
Some states charge a tax or fee when the deed is recorded. What the official source says:
-
County documentary transfer tax
Sacramento County explains that the documentary transfer tax is 55 cents for each $500 (or fraction) of the property's value, not counting loans the buyer assumes. A city may also create its own transfer tax, which it collects separately. The buyer or the seller pays it, as they agree.
Cal. Rev. & Tax. Code §11911 · Sacramento County Clerk/Recorder · Verified October 16, 2026
Frequently asked questions
How much is property tax in California?
The typical owner pays $5,124 a year, about 0.70% of the home’s value, per the Census (Average 2020–2024). Nationwide the effective rate is 0.94%. Your bill depends on your county, city, school district and the exemptions you claim.
How much can my home's assessment rise in California?
Under Proposition 13, your home's assessed value rises each year with inflation, but never more than 2%. It goes back to market value only when the home changes owners or new construction is completed.
What is the deadline to protest the assessment in California?
You can appeal the value with an assessment appeal application to your county's appeals board. The window runs from July 2 to Sept. 15 or Nov. 30, depending on whether your county assessor mails assessment notices to everyone.
How do I apply for the homestead exemption in California?
If the home is your main residence on Jan. 1, the county takes $7,000 off its taxable value. You file once with your county assessor on form BOE-266. To get the full exemption that year, file by Feb. 15.
When is property tax paid in California?
The county mails the bill by Nov. 1. It is paid in two equal installments; the first is late after Dec. 10 and the second after April 10.
Which county in California pays the most property tax?
By amount, the highest typical tax is in Marin County ($10,001) and the lowest in Modoc County ($1,561). By effective rate, the highest is Kern County (0.88%) and the lowest Trinity County (0.58%).
What is the effective rate?
The typical tax divided by the typical home value in the same place. It is our estimate from two Census medians, not the rate your local government sets; it is for comparing places.