Free · 2026 · Prop 13 · 2% assessment cap

California Property Tax Calculator 2026

Estimate your California property tax under Proposition 13, project 20 years at the 2% cap, and see your Prop 13 savings if you've owned for a while.

🏡 California Property Tax (Prop 13) Estimator
Prop 13 in one line: ad valorem rate capped at 1% of assessed value + local voter-approved bonds (≈0.05%–0.28%), and assessed value can rise at most 2% per year. Your assessed value resets to the price you pay when you buy.
For a new buyer this becomes your assessed value. For a long-time owner, your original purchase price.
0 = brand-new buyer. Used to apply the 2% Prop 13 growth.
Effective rate = 1% base + local voter-approved bonds. Verify with your county assessor's tax bill.
Common in newer subdivisions; ask the seller or county for the exact amount.
If you've owned for years and want to see your Prop 13 savings vs current market.
Estimated Annual Property Tax
Current assessed value (Prop 13)
Effective rate
Ad valorem tax (assessed × rate)
+ Mello-Roos / special
Total annual tax
Monthly equivalent

20-Year Projection (2% Prop 13 growth)

YearAssessed ValueAd Valorem Tax+ MelloTotal

Estimate using county-level effective rates. Exact rates vary block by block with local bonds. For the binding figure use your county assessor with your APN.

How California Property Tax Works Under Prop 13

California's property tax system is built around Proposition 13, passed in 1978. It has two famous protections — a 1% rate cap and a 2% annual growth cap on assessed value — and a less-famous third rule that ties everything together: assessed value resets to the price you pay when the property changes hands. That single rule is why long-time California owners pay so much less than new buyers on identical homes, and why most other state property-tax intuitions don't translate to California.

The Three Prop 13 Rules

  1. The base ad valorem tax rate is capped at 1% of assessed value statewide.
  2. Voter-approved local bonds and direct assessments can be added on top, typically 0.05%–0.28%, producing effective rates of about 1.05%–1.28% in most metros.
  3. Annual increases in assessed value are capped at 2% (the CPI-adjusted maximum, currently 2% since CPI has been above 2%). Assessed value resets to the purchase price at sale.

Effective Rates by County (2026)

CountyEffective RateMedian Home ValueMedian Tax
Los Angeles~1.16%$795,000~$9,200
Orange~1.05%$925,000~$9,700
San Diego~1.08%$765,000~$8,300
Santa Clara~1.16%$1,450,000~$16,800
San Francisco~1.18%$1,380,000~$16,300
Alameda~1.15%$825,000~$9,500
Contra Costa~1.20%$830,000~$10,000
Sacramento~1.12%$555,000~$6,200

Why Long-Time Owners Pay So Little

Because assessed value only grows 2% a year, the gap between assessed and market value widens with every passing year of California's housing inflation. A $500,000 home bought 20 years ago has a 2026 Prop 13 assessed value around $743,000 regardless of market value. If that same home is now worth $1.5 million on the open market, the long-time owner pays ~$8,000/year while a new buyer of the identical property would pay ~$16,500 — a roughly $8,000/year Prop 13 dividend that lasts as long as you own.

Proposition 19 — What Changed in 2021

Prop 19 (effective April 1, 2021) rewrote two important Prop 13 transfer rules:

The Supplemental Property Tax Bill

When you buy in California, the county reassesses the property to your purchase price. The difference between the seller's old assessed value and your new one creates a one-time supplemental tax bill for the prorated remainder of the fiscal year — separate from the regular bill, usually not in your initial escrow, and arriving months after closing. New buyers should set aside cash for it.

Mello-Roos and Special Assessments

Many newer California subdivisions sit in a Community Facilities District (CFD) that funds local infrastructure with a Mello-Roos special tax. It is billed on top of your Prop 13 rate, can add $1,000–$5,000+/year, and is NOT capped by the 2% rule. Ask for the exact amount before buying in a CFD.

The Homeowner's Exemption

If the home is your principal residence on January 1 and you file form BOE-266 once with the county assessor, your assessed value drops by $7,000 — saving ~$70–$90/year at typical effective rates. It auto-renews. Disabled veterans qualify for a much larger exemption.

Appealing Your Assessment

If your home's market value falls below its Prop 13 assessed value (rare in recent years but common during downturns), file a Decline-in-Value (Prop 8) request. For formal disputes the Assessment Appeal Application window is typically July 2 – September 15 (county-specific). A successful Prop 8 reduction is temporary — when market recovers, the assessed value can rise back up to (but not above) the original factored Prop 13 value.

Frequently Asked Questions — California Property Tax

1% base rate on assessed value + local voter-approved bonds (≈0.05%–0.28%) = effective 1.05%–1.28% in most metros. Assessed value resets to purchase price at sale and rises at most 2% per year. Tax = assessed × effective rate, plus any Mello-Roos.
After purchase, assessed value can rise no more than 2% per year regardless of market. A $500k home bought 20 years ago has a 2026 assessed value ~$743k — even if it's worth $1.5M on the market, saving ~$8k/year at 1.1%.
~1.10%–1.18% effective in major metros: LA 1.16%, SD 1.08%, OC 1.05%, Santa Clara 1.16%, SF 1.18%, Alameda 1.15%, Sacramento 1.12%. Rural counties near the 1.00% Prop 13 base. Mello-Roos can add 0.2%–0.5%+.
Effective April 1, 2021. Over-55/disabled/disaster homeowners can transfer assessed value to a replacement anywhere in CA, any value, 3× in a lifetime. Parent-to-child transfers no longer keep the low base unless the child uses it as their principal residence within 1 year, and a $1,044,586 (2026) cap applies above that.
One-time bill prorated for the rest of the fiscal year when a property changes hands or is newly constructed — the difference between seller's old assessed value and your new purchase price. Separate from the regular bill, usually not in your initial escrow, arrives months after closing.
Two installments: 1st due Nov 1, delinquent after Dec 10; 2nd due Feb 1, delinquent after April 10. Paid through your county assessor-treasurer-tax collector or via mortgage escrow.
$7,000 reduction in assessed value — saves ~$70–$90/year. File BOE-266 once with your county assessor if the home is your principal residence on January 1; auto-renews. Larger exemptions exist for disabled veterans.
Special tax from a Community Facilities District funding local infrastructure. Common in newer subdivisions, billed on top of Prop 13, not capped by the 2% rule. Commonly $1,000–$5,000+/year for 20–40 years. Confirm the amount before buying.
Yes — file a Decline-in-Value (Prop 8) request anytime if market is below assessed, or a formal Assessment Appeal during the July 2 – September 15 window (county-specific). Prop 8 reductions are temporary; assessed value can rise back to (not above) the original Prop 13 factored value when market recovers.
Up to 2% on the base assessed value (the CPI-adjusted Prop 13 maximum). New voter-approved bonds can lift the effective rate slightly, and Mello-Roos has its own escalators. The 2% cap is the headline protection and the reason neighbor-to-neighbor tax bills vary so widely.
It applies the 1% base + your county's typical effective rate, the 2% annual cap projection, and any Mello-Roos you add. Real bills can differ slightly because bond rates vary block-by-block and counties apply small direct assessments. For the binding figure use your county assessor's lookup with your APN.
Last updated: May 2026  ·  Sources: California State Board of Equalization — Property Taxes, BOE Publication 801 — Prop 19, LA County Assessor — Prop 19, California property tax by county