Sheet CA · 2026 rules
California Property Tax Calculator
California's general property tax rate is 1% of assessed value, plus any voter-approved debt rate. Assessed value starts from the base-year value set at purchase or new construction, and its yearly inflation increase is capped at 2%; an approved homeowners' exemption removes $7,000 of assessed value, about $70 a year at 1%. Section 51 uses the lesser of that factored base and current market value, so a market decline can lower the assessment.
Rules verified 4 primary sources Editorial policy
Estimate your 2026 California bill
- Tax — Basic ad valorem —
- Tax — Voter-approved debt —
- Credits subtracted —
- Fixed charges added —
Different allowances for different levies need separately approved taxable bases in the prepared levy worksheet. The extra exemption above subtracts the same assessed-dollar amount from every modeled levy.
How California turns value into a tax bill
| Step | California rule | Source |
|---|---|---|
| Value | Enter the lesser assessed value determined under RTC 51: factored base-year value or current full cash value. This worksheet deliberately does not treat every year’s inflation factor as 2%, and does not substitute a sale price for a long-held assessment. | [1] |
| Assessment | 100% of approved assessed value | [1] |
| Annual limit | Use the current assessing-year value; a town or county levy-growth limitation is not a parcel bill cap. | |
| Exemption | Home owners exemption: $7,000 off assessed value; all levies.Use only an approved exemption shown by the assessing authority. | [2] |
| Rate | Basic ad valorem: 1% everywhere in California.Basic ad valorem from the current parcel tax statement; local rate is not a statewide average. | [3] |
| Rate | Voter-approved debt: local rate — you enter it.Voter-approved debt from the current parcel tax statement; local rate is not a statewide average. |
California’s assessed base can differ sharply from a sale price
A long-held property’s taxable assessment should not be replaced with today’s estimated market value. Conversely, a buyer should investigate reassessment and supplemental notices rather than assuming the seller’s recurring bill will continue. Section 51 addresses valuation; it does not supply every local levy or charge.
Use the county’s approved taxable value and the actual tax-area rates. Keep direct or parcel charges separate from value-based levies. An exemption already included in the taxable assessment must not be deducted a second time. The monthly result divides the entered annual total by twelve; it is not a lender’s escrow quote.
Suppose a county notice supplies $400,000 of taxable value and an illustrative combined 1.2% rate. The levy is $4,800. Adding $200 in confirmed direct charges gives a $5,000 annual worksheet total; a $734,700 historical statewide median does not replace that parcel assessment.
The general 1% levy and voter-approved debt use the approved assessment after the home owners exemption. Direct parcel charges do not use the assessed base and belong in fixed charges. Special tax districts are not all ad valorem debt.
A supplemental assessment following sale or construction has a separate effective date and proration. This annual worksheet does not combine a partial-year supplemental bill with the recurring annual bill. Disabled-veteran relief replaces incompatible exemptions; use its prepared assessment instead of also claiming the home owners amount.
Secured bills are mailed by November 1 and paid in two equal installments: the first becomes delinquent after December 10 and the second after April 10, and an unpaid installment draws a 10% penalty.4
File the homeowners' exemption claim with the county assessor by February 15 for the full $7,000; a claim filed by December 10 receives 80% of it. The home must be your principal residence on January 1, the lien date.42
Worked example
Prepared assessed value $400,000 minus approved home owners exemption $7,000=$393,000. Statutory 1%=$3,930; illustrative debt 0.2%=$786; approved direct charges $200. Total $4,916.
| Line | Taxable value | Tax |
|---|---|---|
| Basic ad valorem at 1% | $393,000.00 | $3,930.00 |
| Voter-approved debt at 0.2% | $393,000.00 | $786.00 |
| Annual total | $4,916.00 |
Left to your local bill
- Mixed-use and non residential parcels, new construction and separately approved special-purpose valuation.
- Automatic eligibility decisions; use the approval and tax year shown by the assessor.
- Local levy rates, special assessments, penalties and interest; actual rates must be entered.
Census context, not a rate
American Community Survey 2020–2024: median owner-occupied value $734,700 (±$1,307), median real-estate taxes $5,124 (±$17). Dividing one by the other gives 0.70% for California. Tables B25077 and B25103; why it is only context.
Sources
- leginfo.legislature.ca.govCalifornia Revenue and Taxation Code §51, read .
- boe.ca.govCalifornia BOE Publication 800-6, read .
“The Homeowners’ Exemption, which allows a $7,000 exemption from property taxation, is authorized by Article XIII, section 3, subdivision (k) of the California Constitution and implemented by Revenue and Taxation Code section 218.”
- leginfo.legislature.ca.govCalifornia Constitution Article XIIIA§1, read .
- boe.ca.govCalifornia BOE Publication 29, California Property Tax: An Overview (March 2025), read .
“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.”
Bordering jurisdictions
Elsewhere in the region:
Rules verified by the Property Tax Calculator Editorial Team. Report a correction