Guides / Property Taxes / California

Property Taxes in California

Effective Rate

Proposition 13 caps the base rate at 1% of assessed value, with local voter-approved bonds typically adding another 0.1%–0.5%, for a combined effective rate around 1.1%–1.3% for a new buyer. The statewide average of 0.71% is misleading for a new purchase — it's pulled down by long-tenured owners whose assessed value hasn't grown in decades under Prop 13's 2%-per-year cap.

Example: A new buyer should budget close to 1.1%–1.3% of purchase price annually, not the statewide average.

Exemptions

Homeowners' Exemption
Amount: $7,000 off assessed value (saves roughly $77/year at a 1.1% combined rate)
One-time filing (Form BOE-266) with the county assessor; continues automatically as long as it remains your primary residence.

Because Prop 13 resets your assessed value to the purchase price when you buy, a new buyer's tax bill is almost always higher than the seller's — factor the true post-purchase rate into affordability math, not the seller's current bill.

Facts on this page reflect research current as of 2026-07-05. Programs, rates, and laws change — confirm current figures with the relevant state agency before relying on them.

Related Resources
Down Payment Assistance in CaliforniaTransfer Tax & Closing Costs in CaliforniaBuyer-Agent Agreements in CaliforniaSeller Disclosure Laws in CaliforniaFind Agents in CaliforniaHome Affordability Calculator