California property tax
Census ACS 2023 5-year estimates · updated 2026-09-20
The median effective property tax rate in California is 0.71%, below the national median of 0.98%, ranking 35 of 51 states and DC. The median homeowner pays $4,926 a year on a home worth $695,400. On a $300,000 home that is about $2,130 before exemptions.
- Effective rate
- 0.71%
- Median annual bill
- $4,926
- Median home value
- $695,400
- Rank (highest = 1)
- 35of 51
Property tax rates by county in California
Every California county with Census figures (58 of 58), largest first. The 49 linked counties have their own page with an estimate table, due dates and exemptions.
| County | Effective rate | Median bill | Median home value | Population |
|---|---|---|---|---|
| Los Angeles County | 0.69% | $5,438 | $783,300 | 9,848,406 |
| San Diego County | 0.70% | $5,542 | $791,600 | 3,282,782 |
| Orange County | 0.67% | $6,096 | $915,500 | 3,164,063 |
| Riverside County | 0.82% | $4,189 | $510,300 | 2,449,909 |
| San Bernardino County | 0.70% | $3,346 | $475,000 | 2,187,816 |
| Santa Clara County | 0.71% | $9,766 | $1,382,800 | 1,903,297 |
| Alameda County | 0.76% | $8,061 | $1,057,400 | 1,651,949 |
| Sacramento County | 0.76% | $3,768 | $498,900 | 1,584,047 |
| Contra Costa County | 0.83% | $6,903 | $830,800 | 1,161,458 |
| Fresno County | 0.75% | $2,704 | $362,600 | 1,012,152 |
| Kern County | 0.91% | $2,833 | $310,600 | 910,433 |
| Ventura County | 0.69% | $5,326 | $768,400 | 838,259 |
| San Francisco County | 0.68% | $9,412 | $1,380,500 | 836,321 |
| San Joaquin County | 0.76% | $3,782 | $494,500 | 787,416 |
| San Mateo County | 0.61% | $9,167 | $1,494,500 | 745,100 |
| Stanislaus County | 0.71% | $3,025 | $426,600 | 552,250 |
| Sonoma County | 0.72% | $5,580 | $779,000 | 485,642 |
| Tulare County | 0.73% | $2,213 | $303,000 | 475,774 |
| Solano County | 0.75% | $4,408 | $589,600 | 450,824 |
| Santa Barbara County | 0.66% | $4,870 | $735,700 | 443,975 |
| Monterey County | 0.66% | $4,782 | $723,100 | 435,834 |
| Placer County | 0.85% | $5,600 | $658,800 | 412,435 |
| Merced County | 0.68% | $2,487 | $368,400 | 285,597 |
| San Luis Obispo County | 0.70% | $5,475 | $777,200 | 281,486 |
| Santa Cruz County | 0.62% | $6,305 | $1,015,200 | 266,021 |
| Marin County | 0.72% | $10,000+ | $1,390,000 | 258,765 |
| Yolo County | 0.77% | $4,567 | $593,800 | 217,782 |
| Butte County | 0.69% | $2,819 | $408,700 | 209,470 |
| El Dorado County | 0.70% | $4,510 | $640,500 | 192,299 |
| Shasta County | 0.70% | $2,442 | $347,200 | 181,554 |
| Imperial County | 0.84% | $2,348 | $279,500 | 179,319 |
| Madera County | 0.70% | $2,575 | $367,700 | 158,790 |
| Kings County | 0.75% | $2,295 | $305,700 | 152,830 |
| Napa County | 0.70% | $5,840 | $838,800 | 136,070 |
| Humboldt County | 0.65% | $2,731 | $418,800 | 135,418 |
| Nevada County | 0.74% | $4,468 | $602,800 | 102,452 |
| Sutter County | 0.78% | $3,111 | $399,400 | 98,971 |
| Mendocino County | 0.69% | $3,376 | $486,000 | 90,709 |
| Yuba County | 0.75% | $2,865 | $380,000 | 83,079 |
| Lake County | 0.72% | $2,295 | $316,800 | 68,139 |
| San Benito County | 0.81% | $6,078 | $751,500 | 66,056 |
| Tehama County | 0.63% | $1,996 | $315,600 | 65,520 |
| Tuolumne County | 0.67% | $2,737 | $406,200 | 54,873 |
| Calaveras County | 0.71% | $3,154 | $441,800 | 45,995 |
| Siskiyou County | 0.66% | $1,880 | $284,500 | 43,834 |
| Amador County | 0.70% | $2,939 | $422,800 | 41,029 |
| Lassen County | 0.72% | $1,868 | $259,500 | 31,177 |
| Glenn County | 0.65% | $2,190 | $338,400 | 28,623 |
| Del Norte County | 0.59% | $1,872 | $319,600 | 27,293 |
| Colusa County | 0.66% | $2,481 | $375,100 | 21,895 |
| Plumas County | 0.72% | $2,360 | $327,400 | 19,607 |
| Inyo County | 0.71% | $2,392 | $338,400 | 18,803 |
| Mariposa County | 0.68% | $2,437 | $358,000 | 17,060 |
| Trinity County | 0.54% | $1,772 | $329,000 | 15,886 |
| Mono County | 0.77% | $3,936 | $514,300 | 13,169 |
| Modoc County | 0.68% | $1,445 | $212,000 | 8,646 |
| Sierra County | 0.78% | $2,590 | $334,100 | 2,731 |
| Alpine County | 0.68% | $3,190 | $466,100 | 1,695 |
California property tax rates by county, 2024-25
Kern County had the highest average property tax rate in 2024-25, 1.248% of net taxable value, and Modoc County and Sierra County the lowest, 1.000%. The middle county, Tulare County, averaged 1.100%. Under Proposition 13, the State Board of Equalization explains, the rate is limited to 1 percent plus the rate needed for local voter-approved bonded debt, so every county sits at or a little above 1%. These rates apply to assessed value, usually below market value, which is why the effective rates in the table above are lower.
| Rank | County | 2024-25 | 2019-20 | Schools | County | Cities | Other districts |
|---|---|---|---|---|---|---|---|
| 1 | Kern County | 1.248% | 1.251% | $58.30 | $22.80 | $5.40 | $13.40 |
| 2 | Alameda County | 1.220% | 1.250% | $43.60 | $13.90 | $17.70 | $24.80 |
| 3 | Fresno County | 1.213% | 1.196% | $65.70 | $11.50 | $10.70 | $12.10 |
| 4 | San Benito County | 1.204% | 1.221% | $66.60 | $9.90 | $1.80 | $21.70 |
| 5 | Santa Clara County | 1.193% | 1.210% | $62.20 | $14.80 | $8.80 | $14.20 |
| 6 | Los Angeles County | 1.181% | 1.171% | $46.90 | $20.40 | $13.90 | $18.80 |
| 7 | Solano County | 1.179% | 1.180% | $48.10 | $15.80 | $12.10 | $24.10 |
| 8 | San Francisco County | 1.174% | 1.180% | $29.70 | $0.00 | $57.30 | $13.00 |
| 9 | Riverside County | 1.173% | 1.175% | $47.00 | $9.20 | $5.80 | $38.10 |
| 10 | Imperial County | 1.171% | 1.208% | $58.80 | $14.10 | $6.30 | $20.70 |
| 11 | San Diego County | 1.171% | 1.166% | $62.50 | $11.70 | $11.00 | $14.80 |
| 12 | Sacramento County | 1.155% | 1.155% | $55.70 | $13.90 | $9.70 | $20.70 |
| 13 | Mendocino County | 1.152% | 1.131% | $63.30 | $23.50 | $1.00 | $12.20 |
| 14 | Contra Costa County | 1.151% | 1.171% | $52.00 | $11.20 | $7.80 | $29.00 |
| 15 | Sonoma County | 1.139% | 1.158% | $61.70 | $19.60 | $5.20 | $13.50 |
| 16 | Marin County | 1.133% | 1.140% | $60.70 | $16.90 | $9.30 | $13.10 |
| 17 | San Bernardino County | 1.127% | 1.155% | $40.00 | $9.30 | $5.50 | $45.20 |
| 18 | San Mateo County | 1.123% | 1.120% | $61.90 | $10.90 | $9.40 | $17.80 |
| 19 | Madera County | 1.122% | 1.121% | $73.60 | $13.00 | $2.20 | $11.20 |
| 20 | San Joaquin County | 1.122% | 1.141% | $58.10 | $18.70 | $8.10 | $15.10 |
| 21 | Stanislaus County | 1.117% | 1.106% | $71.90 | $11.70 | $6.00 | $10.40 |
| 22 | Ventura County | 1.116% | 1.103% | $52.80 | $15.00 | $8.30 | $23.80 |
| 23 | Lake County | 1.115% | 1.123% | $56.80 | $19.90 | $1.10 | $22.10 |
| 24 | Butte County | 1.114% | 1.113% | $59.90 | $9.10 | $4.10 | $26.80 |
| 25 | Yolo County | 1.114% | 1.088% | $56.50 | $8.60 | $14.70 | $20.20 |
| 26 | Mono County | 1.113% | 1.129% | $40.90 | $30.20 | $4.10 | $24.80 |
| 27 | Napa County | 1.104% | 1.109% | $68.20 | $20.80 | $9.20 | $1.80 |
| 28 | Shasta County | 1.104% | 1.112% | $64.50 | $10.20 | $5.80 | $19.50 |
| 29 | Glenn County | 1.100% | 1.108% | $71.60 | $19.40 | $5.00 | $4.00 |
| 30 | Tulare County | 1.100% | 1.112% | $60.80 | $17.30 | $5.60 | $16.30 |
| 31 | Monterey County | 1.099% | 1.102% | $64.00 | $14.30 | $5.80 | $15.80 |
| 32 | Santa Cruz County | 1.097% | 1.102% | $56.40 | $11.30 | $4.80 | $27.50 |
| 33 | Yuba County | 1.097% | 1.116% | $69.40 | $18.90 | $2.20 | $9.50 |
| 34 | Colusa County | 1.096% | 1.100% | $61.70 | $26.10 | $4.90 | $7.20 |
| 35 | Plumas County | 1.095% | 1.108% | $66.80 | $19.00 | $0.50 | $13.70 |
| 36 | Humboldt County | 1.093% | 1.095% | $64.90 | $18.40 | $2.20 | $14.50 |
| 37 | San Luis Obispo County | 1.090% | 1.100% | $63.50 | $22.90 | $7.20 | $6.40 |
| 38 | Sutter County | 1.089% | 1.095% | $66.70 | $15.40 | $8.10 | $9.80 |
| 39 | Calaveras County | 1.075% | 1.115% | $68.30 | $18.40 | $0.70 | $12.60 |
| 40 | Merced County | 1.074% | 1.102% | $62.80 | $21.90 | $5.60 | $9.80 |
| 41 | Tuolumne County | 1.074% | 1.072% | $66.00 | $28.00 | $1.00 | $5.00 |
| 42 | Kings County | 1.070% | 1.096% | $53.90 | $21.60 | $5.90 | $18.60 |
| 43 | Placer County | 1.068% | 1.098% | $63.00 | $16.10 | $7.50 | $13.40 |
| 44 | Santa Barbara County | 1.068% | 1.074% | $61.80 | $17.10 | $5.40 | $15.60 |
| 45 | Orange County | 1.064% | 1.070% | $61.30 | $5.30 | $10.00 | $23.40 |
| 46 | El Dorado County | 1.058% | 1.072% | $50.50 | $21.90 | $2.50 | $25.10 |
| 47 | Tehama County | 1.055% | 1.070% | $69.00 | $23.90 | $3.80 | $3.30 |
| 48 | Nevada County | 1.052% | 1.075% | $56.50 | $13.10 | $7.60 | $22.90 |
| 49 | Inyo County | 1.050% | 1.055% | $60.60 | $28.50 | $1.20 | $9.70 |
| 50 | Siskiyou County | 1.045% | 1.055% | $69.50 | $20.70 | $5.80 | $4.00 |
| 51 | Trinity County | 1.040% | 1.034% | $64.20 | $31.70 | $0.00 | $4.00 |
| 52 | Del Norte County | 1.037% | 1.051% | $65.60 | $17.90 | $0.70 | $15.80 |
| 53 | Mariposa County | 1.031% | 1.037% | $69.80 | $24.60 | $0.00 | $5.60 |
| 54 | Alpine County | 1.030% | 1.033% | $28.40 | $61.50 | $0.00 | $10.10 |
| 55 | Lassen County | 1.018% | 1.028% | $70.70 | $19.90 | $4.10 | $5.20 |
| 56 | Amador County | 1.013% | 1.015% | $61.70 | $31.40 | $5.00 | $2.00 |
| 57 | Modoc County | 1.000% | 1.000% | $64.60 | $26.60 | $3.60 | $5.10 |
| 58 | Sierra County | 1.000% | 1.002% | $34.20 | $52.40 | $0.80 | $12.70 |
Source: California State Board of Equalization, Property Tax Allocations; California Property Tax: An Overview (Publication 29).
How California assesses property
Purchase price at acquisition, growing at most 2% per year (Proposition 13); base rate 1% plus voter-approved local levies.
Homestead and other exemptions
A $7,000 homeowners' exemption reduces the taxable value of an owner-occupied home, worth about $70 a year at the 1% base rate. File with the county assessor by February 15 for the full exemption in the first year; it renews automatically. Proposition 13 sets the base rate at 1% of assessed value and caps assessed value growth at 2% a year until the property changes hands.
Due dates
Two installments: due November 1 (delinquent December 10) and February 1 (delinquent April 10).
Appeals
July 2 to September 15 or November 30 depending on the county. How to appeal, step by step.
Because assessed value resets only on sale, neighbours in identical homes can pay very different bills.
Rates and medians: U.S. Census Bureau, ACS 2023 5-year estimates. Rules: California State Board of Equalization, Homeowners' Exemption.
Frequently asked questions
What is the property tax rate in California?
The median effective property tax rate in California is 0.71% of home value, below the national median of 0.98%. On a $300,000 home that is about $2,130 per year before exemptions. Rates vary by county and school district.
Which California county has the highest property tax?
Kern County has the highest median effective rate in California at 0.91%. Del Norte County has the lowest at 0.59%. The largest county by population, Los Angeles County, is at 0.69%.
What are the property tax rates by county in California?
For 2024-25, California counties' average property tax rates run from 1.000% (Modoc County and Sierra County) to 1.248% (Kern County) of net taxable value, from the State Board of Equalization; the middle county is Tulare County at 1.100%. Proposition 13 limits the rate to 1 percent plus the rate for local voter-approved bonded debt. As a share of market value, the median California rate is 0.71% (Census ACS).
When are property taxes due in California?
Two installments: due November 1 (delinquent December 10) and February 1 (delinquent April 10).
Does California have a homestead exemption?
A $7,000 homeowners' exemption reduces the taxable value of an owner-occupied home, worth about $70 a year at the 1% base rate. File with the county assessor by February 15 for the full exemption in the first year; it renews automatically. Proposition 13 sets the base rate at 1% of assessed value and caps assessed value growth at 2% a year until the property changes hands.
How do I appeal my property tax assessment in California?
July 2 to September 15 or November 30 depending on the county.