In tax year 2026, the median California homeowner paid $5,134 in property taxes, a median effective rate of 1.21% of market value, compared with 1.27% nationally.
Under Prop 13, homes are assessed at their purchase price, and assessed values can rise no more than 2% per year. Rates range from 0.73% in Riverside County to 1.43% in Kern County.
- Median California effective property tax rate: 1.21%
- Median California home value: $427,605
- Median California property tax bill: $5,134
- Highest median bill: Marin County $11,574
- Lowest median bill: Modoc County $1,019
Last Updated October 21, 2026
How Property Taxes Work in California
Proposition 13 sets the base property tax rate at 1% of assessed value, plus voter-approved bonds and special assessments. A home's assessed value is set at its purchase price, called the base year value, and can increase by no more than 2% per year until it's sold or newly constructed.
Because assessments track purchase price instead of current market value, homeowners who bought long ago often pay far less than new buyers of similar homes. If your home's market value falls below its assessed value, Proposition 8 allows a temporary decline-in-value reduction.
Our median effective property tax rate (tax bill ÷ assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments.
Median California Effective Property Tax Rate
1.21%
Median California Home Value
$427,605
Median California Tax Bill
$5,134
What is the Median Effective Property Tax Rate?
Our median effective property tax rate (tax bill ÷ assessor's market value) accounts for exemptions and deductions, making it more accurate than the general median tax rate, which is the midpoint of statutory rates before adjustments. Because Prop 13 ties assessments to purchase price, effective rates in California vary widely between longtime owners and recent buyers.
Counties With the Highest and Lowest Property Taxes
Five Highest Median Property Tax Bills
| Rank | County | Median Tax Bill |
|---|---|---|
| 1. | Marin County | $11,574 |
| 2. | San Mateo County | $9,758 |
| 3. | Santa Clara County | $9,592 |
| 4. | San Francisco County | $9,489 |
| 5. | Alameda County | $8,209 |
Five Lowest Median Property Tax Bills
| Rank | County | Median Tax Bill |
|---|---|---|
| 54. | Del Norte County | $1,871 |
| 55. | Tehama County | $1,802 |
| 56. | Siskiyou County | $1,569 |
| 57. | Lassen County | $1,546 |
| 58. | Modoc County | $1,019 |
7 of 58 California counties have a median effective rate above the national 1.27%. Kern County has the highest median effective rate at 1.43%, and Riverside County has the lowest at 0.73%.
Property Tax Rates and Bills by County
| Rank | County | Median Effective Tax Rate | Median Home Value | Median Tax Bill | 25th % Bill | 75th % Bill | 90th % Bill |
|---|---|---|---|---|---|---|---|
| 1 | Marin County | 1.39% | $841,979 | $11,574 | $6,783 | $18,194 | $28,072 |
| 2 | San Mateo County | 1.23% | $810,000 | $9,758 | $5,386 | $16,107 | $25,649 |
| 3 | Santa Clara County | 1.31% | $717,300 | $9,592 | $5,444 | $15,110 | $23,173 |
| 4 | San Francisco County | 1.22% | $772,647 | $9,489 | $4,871 | $15,780 | $24,149 |
| 5 | Alameda County | 1.42% | $564,082 | $8,209 | $4,971 | $12,405 | $17,704 |
| 6 | Contra Costa County | 1.31% | $530,390 | $6,979 | $4,273 | $10,769 | $15,922 |
| 7 | San Benito County | 1.27% | $511,438 | $6,715 | $3,936 | $9,242 | $11,353 |
| 8 | Santa Cruz County | 1.23% | $500,310 | $6,340 | $3,536 | $9,981 | $14,077 |
| 9 | Napa County | 1.24% | $488,969 | $6,259 | $3,571 | $9,450 | $13,866 |
| 10 | Orange County | 1.14% | $539,567 | $6,177 | $3,516 | $9,754 | $15,064 |
| 11 | Los Angeles County | 1.29% | $457,139 | $5,993 | $3,593 | $9,395 | $14,692 |
| 12 | Placer County | 1.12% | $506,842 | $5,928 | $3,890 | $8,604 | $11,170 |
| 13 | Ventura County | 1.15% | $506,609 | $5,829 | $3,542 | $8,611 | $11,976 |
| 14 | San Diego County | 1.19% | $499,949 | $5,807 | $3,323 | $9,028 | $13,508 |
| 15 | Sonoma County | 1.17% | $473,427 | $5,647 | $3,344 | $8,375 | $11,626 |
| 16 | San Luis Obispo County | 1.08% | $492,000 | $5,465 | $3,220 | $8,158 | $11,172 |
| 17 | Santa Barbara County | 1.13% | $419,527 | $5,164 | $2,864 | $9,008 | $16,140 |
| 18 | Nevada County | 1.13% | $432,079 | $5,064 | $3,269 | $7,457 | $10,707 |
| 19 | Monterey County | 1.12% | $453,393 | $5,005 | $2,745 | $8,331 | $13,469 |
| 20 | Yolo County | 1.32% | $365,726 | $4,966 | $2,707 | $7,802 | $10,633 |
| 21 | Solano County | 1.21% | $378,209 | $4,831 | $3,025 | $6,915 | $9,217 |
| 22 | Mono County | 1.16% | $402,541 | $4,749 | $2,716 | $7,776 | $12,202 |
| 23 | Riverside County | 0.73% | $625,887 | $4,538 | $2,490 | $7,168 | $9,900 |
| 24 | El Dorado County | 1.08% | $413,970 | $4,531 | $2,747 | $7,090 | $10,152 |
| 25 | Sacramento County | 1.19% | $348,527 | $4,157 | $2,499 | $6,161 | $8,517 |
| 26 | Alpine County | 1.01% | $385,000 | $4,139 | $2,572 | $6,519 | $10,167 |
| 27 | San Joaquin County | 1.23% | $320,162 | $4,013 | $2,336 | $6,172 | $9,074 |
| 28 | San Bernardino County | 1.20% | $304,579 | $3,680 | $2,138 | $5,769 | $8,352 |
| 29 | Calaveras County | 1.21% | $291,047 | $3,486 | $2,234 | $4,980 | $6,724 |
| 30 | Yuba County | 1.23% | $241,820 | $3,196 | $1,561 | $5,115 | $6,921 |
| 31 | Stanislaus County | 1.14% | $268,470 | $3,195 | $1,917 | $4,740 | $6,441 |
| 32 | Mendocino County | 1.22% | $243,814 | $3,133 | $1,620 | $5,047 | $7,178 |
| 33 | Kern County | 1.43% | $219,332 | $3,124 | $1,944 | $4,564 | $6,067 |
| 34 | Sutter County | 1.20% | $240,759 | $3,092 | $1,809 | $4,570 | $6,102 |
| 35 | Fresno County | 1.22% | $245,047 | $2,963 | $1,670 | $4,548 | $6,240 |
| 36 | Amador County | 1.00% | $298,594 | $2,930 | $1,732 | $4,340 | $5,883 |
| 37 | Madera County | 1.12% | $250,988 | $2,726 | $1,656 | $4,185 | $5,932 |
| 38 | Plumas County | 1.10% | $250,988 | $2,711 | $1,469 | $4,529 | $7,207 |
| 39 | Butte County | 1.07% | $272,170 | $2,669 | $1,365 | $4,216 | $5,761 |
| 40 | Shasta County | 1.06% | $246,501 | $2,659 | $1,592 | $3,927 | $5,419 |
| 41 | Humboldt County | 1.08% | $238,477 | $2,611 | $1,434 | $3,967 | $5,412 |
| 42 | Merced County | 1.07% | $239,144 | $2,601 | $1,486 | $4,133 | $5,661 |
| 43 | Sierra County | 1.25% | $205,413 | $2,584 | $1,646 | $3,916 | $5,403 |
| 44 | Lake County | 1.19% | $215,510 | $2,503 | $1,422 | $3,838 | $5,337 |
| 45 | Tuolumne County | 1.06% | $238,559 | $2,430 | $1,017 | $3,809 | $5,286 |
| 46 | Imperial County | 1.17% | $177,768 | $2,267 | $1,386 | $3,429 | $4,531 |
| 47 | Inyo County | 1.05% | $197,563 | $2,260 | $625 | $3,922 | $5,554 |
| 48 | Kings County | 1.04% | $219,438 | $2,180 | $1,254 | $3,305 | $4,417 |
| 49 | Mariposa County | 1.05% | $202,340 | $2,178 | $1,103 | $3,474 | $4,956 |
| 50 | Glenn County | 1.13% | $170,598 | $2,135 | $1,342 | $3,155 | $4,237 |
| 51 | Colusa County | 1.14% | $188,260 | $2,133 | $1,211 | $3,472 | $4,817 |
| 52 | Tulare County | 1.07% | $196,205 | $2,099 | $1,223 | $3,299 | $4,478 |
| 53 | Trinity County | 1.03% | $183,243 | $1,878 | $1,056 | $2,961 | $4,316 |
| 54 | Del Norte County | 1.06% | $177,317 | $1,871 | $892 | $3,111 | $4,405 |
| 55 | Tehama County | 1.01% | $194,200 | $1,802 | $877 | $2,913 | $4,099 |
| 56 | Siskiyou County | 1.04% | $158,723 | $1,569 | $774 | $2,690 | $3,948 |
| 57 | Lassen County | 1.00% | $156,126 | $1,546 | $778 | $2,478 | $3,501 |
| 58 | Modoc County | 1.11% | $90,004 | $1,019 | $480 | $1,914 | $3,133 |
Source: Ownwell
How to Appeal Your Property Taxes in California
You can appeal if your home's January 1 market value is lower than its assessed value, or if your base year value was set too high. Formal appeals go to your county's Assessment Appeals Board.
Request an informal review
Most county assessors accept decline-in-value review requests each year. Many reductions are granted at this stage without a hearing.
File an assessment appeal
File an Assessment Appeal Application with your county's clerk of the board between July 2 and September 15. In counties that don't mail assessment notices to all property owners by August 1, the deadline is November 30, which includes major counties like Los Angeles, San Diego, Orange, and Santa Barbara.
Appeals board hearing
The Assessment Appeals Board or a hearing officer reviews evidence from you and the assessor, such as comparable sales, and sets the value.
Further appeal
If you disagree with the board's decision, you can file in superior court.
Supplemental and escape assessments have their own deadline: 60 days from the date the notice was mailed.
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California Property Tax Exemptions
The Homeowners' Exemption reduces the assessed value of a primary residence by $7,000. File with your county assessor by February 15 for the full exemption. Disabled veterans may qualify for a larger exemption.
Proposition 19, in effect since 2021, lets homeowners 55 or older, severely disabled homeowners, and victims of wildfire or natural disaster transfer their base year value to a replacement home anywhere in California. It also narrowed the parent-child exclusion, so most inherited homes are now reassessed unless the child uses the home as a primary residence.
Key Dates
| Date | What Happens |
|---|---|
| January 1 | Lien date; property valued for the tax year |
| February 15 | Homeowners' Exemption filing deadline |
| July 2 | Assessment appeal filing period opens |
| September 15 or November 30 | Assessment appeal deadline (varies by county) |
| November 1 | First installment due (delinquent after December 10) |
| February 1 | Second installment due (delinquent after April 10) |