California Property Tax Rates by County, City, Area and Tax District

Select your California county below to explore local property tax rates. Choose a county to view tax rates by cities, areas, and tax districts, helping you understand the property tax rates that may apply to properties in different parts of the county.

Effective Tax Rate

0.71%

Median Property Tax

$4,000

Tax Rate Areas

Over 500

Total Counties

58

Tax Year

2026

Explore More California Property Tools and Resources

Once you find local property tax rates, explore our other California property tools to research properties, estimate taxes, calculate transfer costs, understand property-related topics, and stay updated with useful guides and the latest information.

Property Tax Calculator

Estimate annual property taxes using your property value, applicable tax rate, exemptions, and other relevant local tax factors.

Transfer Tax Calculator

Calculate estimated California real estate transfer taxes based on the property value and applicable county or local transfer tax rates.

Property Search

Search California property records by county and explore property details, ownership information, parcel data, and available property records.

Property Guide

Browse practical property guides covering California taxes, assessments, ownership, exemptions, transfers, and other important real estate topics.

Real Estate Updates

Read the latest property tax articles, local updates, helpful explanations, and California real estate information to stay informed.

How Are Property Tax Rates Determined in California?

California property tax rates follow a statewide framework established by the California Constitution, Proposition 13, and other state laws. The final rate applied to a property depends on its assessed value and the specific Tax Rate Area where the property is located. Local taxing jurisdictions can also affect the total rate through voter-approved bonds and other authorized levies.

Under Proposition 13, California generally limits the property tax rate to 1% of a property’s assessed value, plus certain additional amounts primarily related to locally approved bonded indebtedness. This means the actual rate shown on a property tax bill can be higher than the basic 1% rate.

Property taxes involve several county and state agencies, and each has a different responsibility.

California State Board of Equalization (BOE)

The BOE oversees the statewide property tax system and helps maintain uniform assessment practices.

County Assessor

The County Assessor determines the taxable assessed value of locally assessed property and applies qualifying exemptions or exclusions.

County Auditor-Controller

The Auditor-Controller calculates the taxes due based on assessed values and applicable rates and distributes tax revenue among taxing entities.

County Tax Collector

The Tax Collector issues property tax bills and collects the amount due from property owners.

A Tax Rate Area, commonly called a TRA, is a geographic area containing a specific combination of taxing jurisdictions. Different areas can include different combinations of cities, school districts, and other local districts, resulting in different composite property tax rates.

Each Tax Rate Area has a unique number. The applicable rate for a property is determined by identifying the Tax Rate Area where that property is located.

How the California Property Tax Process Works

The California property tax process involves several steps, beginning with the property’s assessed value and ending with the tax bill sent to the property owner.

The Property Is Assessed

The County Assessor determines the property’s assessed value for property tax purposes. For property subject to Proposition 13, the taxable value generally follows California’s rules for establishing and maintaining assessed value.

The Assessed Value Is Updated When Required

A change in ownership or new construction can trigger reassessment under California law. For properties subject to Proposition 13, the taxable value is generally protected from annual increases above 2%, subject to specific rules and exceptions.

The Property's Tax Rate Area Is Identified

The property is assigned to a specific Tax Rate Area based on its geographic location. The TRA represents the combination of local taxing jurisdictions that apply to that property.

The Applicable Tax Rate Is Applied

The applicable tax rate is applied to the property’s taxable assessed value.

Simplified formula:

Assessed Value × Applicable Tax Rate = Property Tax

For example, if a property has a taxable assessed value of $500,000 and an applicable composite rate of 1.20%, the estimated property tax before exemptions or other adjustments would be $6,000.

Additional Local Levies Are Included

The total property tax rate can include voter-approved bonded indebtedness and other legally authorized charges. These additional amounts can cause the total rate to vary between different Tax Rate Areas.

The County Calculates the Tax Due

After the assessed value and applicable rate information are established, the County Auditor-Controller calculates the property tax due and allocates the revenue among the appropriate taxing jurisdictions.

The Tax Collector Bills and Collects the Tax

The County Tax Collector issues the property tax bill and collects the amount due. Payment dates and delinquency rules are handled by the appropriate county Tax Collector.

Find Property Tax Rates for All 58 California Counties

California Property Checker provides dedicated property tax rate information for every county across the state. Browse the complete list of 58 California counties below and choose the county you need to explore its local property tax rates and tax areas.

FAQ's

No. California’s property tax system follows statewide rules, but the total rate applicable to a property can differ by county, city, tax rate area, and local taxing jurisdictions.

California’s statewide property tax rate is commonly discussed around the 1% base rate, but actual property tax rates can be higher because of additional voter-approved bonds and other local charges.

Not necessarily. California property taxes are generally based on the property’s taxable assessed value rather than its current market value. Proposition 13 rules can limit how assessed values increase over time.

Yes. The total property tax rate can change when new voter-approved bonds or other authorized local charges are added, expire, or otherwise change. The property’s assessed value can also affect the amount of tax owed.

Cities can be part of different combinations of taxing jurisdictions, but there is not necessarily one separate citywide property tax rate that applies to every property. The applicable rate depends on the property’s specific tax rate area.

Yes. School districts and other local taxing entities can be part of the tax structure applicable to a property. Their inclusion in a property’s tax rate area can contribute to differences in the total property tax rate.

Special districts can contribute to the total property tax obligation through authorized taxes, assessments, or other charges. Whether a particular charge applies depends on the property’s location and the governing district.

Proposition 13 establishes important property tax rules throughout California, but specific assessment situations, exemptions, exclusions, and property types can be subject to different provisions. The applicable rules depend on the property’s circumstances.

California Property Checker provides dedicated property tax rate pages for all 58 California counties. Select your county to explore available local rates by city, area, and tax district.

Yes, a property tax rate can be used as part of an estimate when combined with the property’s taxable assessed value. However, an estimate may not include every applicable charge, exemption, or adjustment appearing on an official tax bill.

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