What is California's average effective property tax rate?

California's statewide average effective property tax rate is approximately 0.71%, well below the national average of around 1.07%. This low rate is a direct consequence of Proposition 13 (1978), which caps the base tax rate at 1% of assessed value and limits annual reassessment increases to 2% per year (or the CPI change, whichever is lower). The effective rate falls below the 1% statutory cap because many long-time owners are assessed at values far below current market prices.

How is California property tax calculated?

The county assessor sets your property's assessed value, which starts at the purchase price and can rise by no more than 2% each year under Proposition 13. The base tax is 1% of that assessed value. Your county then adds voter-approved bond levies (schools, infrastructure, community facilities) and special assessments, typically adding 0.20%–0.40% to the bill. Multiply your assessed value by the total rate to get your annual tax; divide by 12 for the monthly instalment.

Why do different California counties have different rates?

Every California county charges the same 1% base rate under Proposition 13, but local voter-approved bonds and special assessments vary significantly. Counties and cities with heavier infrastructure bonds or school construction bonds — such as Sacramento or Fresno — layer more on top of the 1% base, raising the effective rate to 0.85%–1.00% or higher. Wealthier coastal counties (San Francisco, Orange, Santa Clara) often have lower effective rates — typically 0.65%–0.75% — because their high land values generate more revenue at lower levy rates.

What is Proposition 13 and how does it affect my tax bill?

Proposition 13 is a California constitutional amendment passed in June 1978 that permanently limits property taxes in two ways. First, the base property tax rate cannot exceed 1% of assessed value. Second, assessed value can only increase by a maximum of 2% per year (or the annual CPI inflation rate, whichever is lower). Properties are re-assessed to full market value only when they change ownership or undergo significant new construction. This means a homeowner who purchased decades ago may pay taxes on an assessed value many times lower than today's market price.

When are California property taxes due?

California property taxes are billed in two instalments. The first instalment (covering July 1 to December 31) is due on November 1 and becomes delinquent after December 10. The second instalment (covering January 1 to June 30) is due on February 1 and becomes delinquent after April 10. If the delinquency date falls on a weekend or legal holiday it moves to the next business day. Late payments incur a 10% penalty; unpaid taxes that remain delinquent on June 30 attract an additional 1.5% per month redemption penalty.

Are there exemptions that can lower my California property tax?

Yes. The most common is the Homeowners' Exemption, which reduces assessed value by $7,000 for an owner-occupied primary residence, saving roughly $70 per year at the 1% base rate. Veterans may qualify for the Veterans' Exemption (up to $4,000) or the Disabled Veterans' Exemption (up to $150,000 or $224,991 for low-income qualifying veterans). Seniors aged 55 and older who sell their home and buy a replacement of equal or lesser value may transfer their Proposition 13 base-year value to the new property under Proposition 19 (effective Feb 2021). Contact your county assessor's office to apply for any exemption.

California Property Tax Calculator

California levies one of the lowest average effective property tax rates in the United States — approximately 0.71% of assessed value per year — yet homeowners in the state collectively pay billions of dollars annually because of high real-estate values. Understanding how that 0.71% figure is calculated, and why it varies by county and ownership history, helps buyers, sellers, and long-time owners budget accurately and compare locations.

The Proposition 13 framework

All California property taxes trace back to Proposition 13, passed by voters in June 1978. It introduced two permanent rules. The base tax rate cannot exceed 1% of assessed value. And the assessed value can increase by no more than 2% per year (or the Consumer Price Index increase, whichever is smaller). A property is reassessed to full market value only when it is sold or substantially renovated.

Because values have compounded at only 2% per year while California’s housing market has appreciated far faster, long-time owners are taxed on assessed values well below current market prices. That compression is why the statewide average effective rate — actual taxes paid divided by actual market value — sits at roughly 0.71%, not 1.00%.

How to use this calculator

Enter your home or assessed value. If you are a recent buyer, your assessed value equals the purchase price. If you have owned for many years, check your county assessment notice — the assessed value may be substantially lower.
Check the effective rate. The calculator defaults to California’s statewide average of 0.71%. Override this with your county’s typical effective rate for a sharper estimate (see the county table in the results panel).
Read the breakdown. You will see your estimated annual tax, monthly amount, daily cost, and tax per thousand dollars of value.

Worked example

A buyer purchases a home in Los Angeles County for $850,000. Los Angeles has a typical effective rate of 0.82% (the 1% base plus roughly 0.82% when local bond measures are factored into the final effective figure across the county):

Input	Value
Assessed value (purchase price)	$850,000
Effective tax rate (LA County)	0.82%
Annual property tax	$6,970
Monthly property tax	$581
Tax per $1,000 of value	$8.20

The same home in San Francisco County (effective rate ~0.65%) would carry an annual bill of approximately $5,525 — a $1,445 annual difference purely from the county’s lower bond-levy burden.

If the LA buyer has owned the home since 2000 and the assessor’s records show an assessed value of $380,000 (result of 2% annual caps since purchase), the annual bill at 0.82% would be only $3,116, illustrating how dramatically Proposition 13 protects long-time owners from market-value appreciation.

What makes up the rate above 1%?

California counties can charge voter-approved bond measures on top of the 1% base. Common categories include:

School bonds — the largest component in most counties, approved under Propositions 39 and 46.
Community College bonds — district-level construction levies.
City/county infrastructure bonds — roads, libraries, parks.
Mello-Roos Community Facilities Districts (CFDs) — special taxes in newer developments to fund infrastructure; can add $500–$4,000+ per year on their own.

The exact breakdown appears on your county property tax bill, itemised by levy.

Key payment dates

California property tax is billed in two equal instalments. The first covers July through December and is due 1 November, delinquent after 10 December. The second covers January through June and is due 1 February, delinquent after 10 April. A 10% penalty applies immediately on the delinquent date.

Disclaimer

This calculator estimates property tax by applying a single effective rate to a stated assessed value. Actual bills depend on your Proposition 13 base-year value, all applicable exemptions, local Mello-Roos levies, parcel taxes, and special assessments. Verify with your county assessor or tax collector for official figures.