How California property tax is calculated
Proposition 13 limits the general levy to 1% of taxable value; on top of it are rates for voter-approved debt, which differ by Tax Rate Area. The taxable value is the lower of your factored base year value (purchase price or new construction, raised by the inflation factor each year, at most 2%) and the market value on January 1.[1][2]
Tax = (Factored base year value − $7,000) × (1% + TRA debt rates) + direct assessments
| County | Tax Rate Area | Total rate | Tax |
|---|---|---|---|
| Los Angeles County | City of Los Angeles, LAUSD (TRA 00007) | 1.1858% | $9,404 |
| Los Angeles County | City of Long Beach, LBUSD (TRA 05001) | 1.2590% | $9,984 |
| Orange County | Anaheim – Anaheim Elementary SD / Anaheim Union HSD (TRA 01-001) | 1.1363% | $9,011 |
| Orange County | Irvine – Irvine Unified (TRA 26-006) | 1.0343% | $8,202 |
| Orange County | Santa Ana – Santa Ana Unified (TRA 11-002) | 1.1195% | $8,878 |
Prop 13 calculator: what your assessed value is today
The inflation factor is capped at 2% and was exactly 1.02 for both 2025-26 and 2026-27; it was lower in eleven years since 1983, including a decrease in 2010-11 (0.99763).[2] The table applies the real factors to a $500,000 purchase and shows the 2026-27 assessed value and tax in the City of Los Angeles (1.1858%, with the homeowners' exemption).[2][5]
| Roll year bought | 2026-27 assessed value | Tax, City of LA | Growth since purchase |
|---|---|---|---|
| 1995 | $856,664 | $10,076 | 71.3% |
| 2000 | $783,867 | $9,212 | 56.8% |
| 2005 | $710,899 | $8,347 | 42.2% |
| 2010 | $658,321 | $7,724 | 31.7% |
| 2015 | $612,944 | $7,185 | 22.6% |
| 2020 | $557,760 | $6,531 | 11.6% |
| 2023 | $530,604 | $6,209 | 6.1% |
| 2025 | $510,000 | $5,965 | 2.0% |
Roll year = the fiscal year starting July 1 in which the purchase was first enrolled. Supplemental assessments in the year of purchase and any Prop 8 reductions are not shown.
Exemptions in California
- Homeowners' exemption: $7,000 off the assessed value of your principal residence, worth about $70 to $90 a year.[7]
- Disabled veterans: $180,671 basic or $271,009 low-income (household income up to $81,131) for the 2026 lien date, rising to $185,889 and $278,836 for 2027.[8]
- Prop 19 base year transfer: owners 55 or older or severely disabled can move their factored base year value to a replacement home anywhere in California, up to three times; parent-to-child transfers keep the base value only for a family home that becomes the child's residence, up to the factored value plus $1,044,586 (February 2025 – February 2027).[9]
Supplemental tax after you buy
A sale or completed new construction is reassessed right away, and a supplemental bill (or refund) covers the rest of the fiscal year; an event between January 1 and May 31 creates two supplemental assessments.[1] Budget for it: it arrives on top of the regular bill and is not paid from a mortgage impound account.[10]
California property tax due dates and appeals
Secured bills are mailed by November 1; the first installment is due November 1 and delinquent after December 10, the second is due February 1 and delinquent after April 10, each with a 10% penalty.[1] Appeals run from July 2 to September 15, or to November 30 in counties that mail value notices to every owner, including Los Angeles and Orange.[11]
County details: Los Angeles County property tax, Orange County property tax and Santa Clara County property tax. California's rank among the states is on property tax rates by state.
Common mistakes
- Using today's price for a home you have owned for years. Use the assessed value; it may be a fraction of market value.
- Assuming 1.25% everywhere. The total depends on your TRA, from about 1.007% to over 1.25%.
- Forgetting Mello-Roos. Community facilities district taxes are fixed charges on top of the rate.
Frequently asked questions
How is property tax calculated in California?
1% of the assessed value (your Prop 13 base year value grown by at most 2% a year) plus your Tax Rate Area's voter-approved debt rates, after the $7,000 homeowners' exemption.
What is the property tax rate in California?
The general levy is 1%; with bonds the total is about 1.0% to 1.3%. Examples: 1.1858% in the City of Los Angeles for 2026-27, 1.0343% in Irvine for 2025-26.
How much can my assessed value go up in California?
At most 2% a year (the inflation factor was 1.02 for 2025-26 and 2026-27) until you sell or build; a sale resets it to the purchase price.
What is the California homeowners' exemption?
$7,000 off the assessed value of your principal residence; claim it with the county assessor.
Sources
- Publication 29 – California Property Tax: An Overview
- LTA No. 2026/002 – 2026-27 California Consumer Price Index (with final inflation factors table)
- Table B25103: Mortgage Status by Median Real Estate Taxes Paid (American Community Survey 2024 1-year)
- Table B25077: Median Value (Dollars), owner-occupied housing units (American Community Survey 2024 1-year)
- Property Tax – Tax Rates by TRA (FY 2025/2026 and 2026/2027)
- County of Orange Property Tax Rates 2025-2026 (TRA Tax Rates, Revised 3)
- Homeowners' Exemption
- LTA No. 2026/019 – Disabled Veterans' Exemption Increases for 2027
- Proposition 19
- 2025-2026 Taxpayers' Guide
- LTA No. 2026/023 – County Assessment Appeals Filing Period for 2026