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California Property Tax Calculator (2026)

California's Prop 13 caps annual assessment growth at 2%. That means long-time owners pay dramatically less than recent buyers. Calculate your exact bill including the ~1.1-1.3% county rates.

🟢 Updated April 2026👤 Reviewed by MoneyMath Editorial⚡ Runs in your browser · inputs never leave your device
$
Annual Property Tax — Los Angeles County
$9,338
$778/month · Assessed value: $750,000
Purchase price (base year)$750,000
Prop 13 assessed value (today)$750,000
Combined county tax rate1.245%
Annual property tax$9,338
Show the formula
assessed value = purchase price × 1.02^years
annual tax = assessed × combined rate (1.1% statutory + local bonds)
Prop 13 (1978): assessed value can only grow 2%/year

Proposition 13: California's property tax rulebook

Passed in 1978, Prop 13 caps California property tax at roughly 1.1% of purchase price, with annual assessment increases limited to 2% per year. The practical effect: someone who bought a Bay Area house in 1985 for $200,000 pays about $3,800/year in tax, while their neighbor who bought the identical house in 2024 for $2.5 million pays about $30,000/year.

What the 1.1% rate includes

The 1% statutory rate + local bond measures (schools, parks, water) that voters approve. Combined effective rates:

  • Statutory base: 1.00% of assessed value
  • Voter-approved local bonds: Typically 0.1–0.3%
  • Mello-Roos districts (newer developments): Adds 0.1–0.5% often

When reassessment happens

  • Sale of property: New buyer = new base at purchase price
  • New construction: Additions increase assessed value by cost of construction
  • Death of owner: Heir-transferred properties USED to inherit the tax base, but Prop 19 (2020) changed this significantly — now only primary residences to children/grandchildren retain the low base, and only up to $1M of value

Prop 19 (2020) — the parent-child transfer change

Before 2021, you could inherit mom's Beverly Hills house with her 1972 tax base and save $20k/year. Prop 19 limits this:

  • The property must be your primary residence within 1 year
  • Only first $1M above the original base is excluded from reassessment
  • Non-primary transfers = full reassessment at market value

Biggest change to CA property tax in 40+ years. Estate planning for CA real estate now requires professional guidance.

How to appeal

You can appeal your assessment if you believe market value has DECREASED below your assessed value (relevant after market downturns). Process:

  1. File Assessment Appeal Application with your county Assessment Appeals Board
  2. Deadline is September 15 (some counties November 30) — check yours
  3. Bring recent comps and any decline-in-value evidence

Note: you CANNOT appeal for the standard 2% annual Prop 13 increase — only if market has dropped below your assessed value.

Frequently Asked Questions

Why do recent buyers pay so much more than long-time owners?

Prop 13 sets your tax base at your purchase price. Long-time owners who bought decades ago at low prices keep that base forever (with 2% annual caps). New buyers reset to current market prices. Two identical houses can have 10x different tax bills — it's the "Prop 13 inequality" critics cite.

Does the 2% cap apply during assessed-value declines?

Counties will automatically reduce your assessed value if it exceeds market value (Prop 8 disaster/decline relief). But they also automatically restore it up to the Prop 13 cap + 2%/year when markets recover.

What are Mello-Roos districts?

Community Facility Districts (Mello-Roos) add extra tax for infrastructure in newer developments (mostly Inland Empire, Central Valley suburbs). Check CFD # on your bill. Can add $3,000-$8,000/year. Often overlooked by first-time buyers.

Is California property tax deductible?

Yes on Schedule A, subject to the TCJA SALT cap of $10,000 for all state and local taxes combined. Most California high-earners are capped out by state income tax alone — property tax effectively becomes non-deductible beyond the $10k ceiling.

Can I transfer my Prop 13 base to a new home?

Yes — Prop 19 (2020) allows homeowners 55+ or disabled to transfer their Prop 13 assessed value up to 3 times to a replacement primary residence ANYWHERE in California. Huge benefit for retiring downsizers.