California Property Tax Calculator (2026)

How do I calculate property tax in California?

Take the base year value (normally the purchase price), subtract the $7,000 homeowners' exemption if it is your main home, and multiply by the total rate for your tax rate area. The total rate is the 1% general levy plus voter-approved bonds. Then add fixed charges such as Mello-Roos and parcel taxes, which are not based on value.

Example: a $900,000 home in the City of Los Angeles at 1.1858% pays ($900,000 − $7,000) × 1.1858% = $10,589 in the first full year, about $882 a month.

Proposition 13: the 1% rate and the 2% cap

Prop 13 limits the general levy to 1% of assessed value and lets assessed value grow by the California CPI, capped at 2%, each year. For the 2026–27 roll the CPI rose 3.307%, so the Board of Equalization set the factor at 1.02. Value is reset to market only when the home changes owner or new construction is added.

Over time the cap matters a lot. If the Los Angeles home above gains 5% a year, its market value reaches $1,466,005 after ten years but its assessed value only $1,097,095. The year-ten bill is $12,927 instead of $17,301, and the owner saves about $21,751 over the period. If values fall, Prop 8 lets the assessor temporarily lower the assessed value to market.

Property tax rates in Los Angeles, San Francisco and San Diego

Rates differ by tax rate area (TRA) because each area carries different school, city and water district bonds. The calculator includes these published rates; use the TRA on your bill for an exact figure.

Property tax calculator for Los Angeles and San Francisco buyers

For a Los Angeles purchase, 1.1858% is the 2026–27 rate for tax rate area 4 (the core of the city): the 1% levy plus city, LAUSD, community college and Metropolitan Water District debt. San Francisco's single citywide rate is 1.1816% for 2026–27. The City of San Diego's main area, TRA 08001, was 1.2511% for 2025–26. On a $1,500,000 San Francisco home the first-year bill is about $17,642.

Supplemental tax bills, Mello-Roos and direct charges

When you buy, the assessor issues a supplemental assessment for the difference between the old and new values, prorated for the rest of the fiscal year (July to June). It arrives as a separate bill, is not usually paid from escrow, and often surprises new owners.

Newer subdivisions often sit in a Mello-Roos community facilities district. Its special tax is a fixed amount per parcel set by the district, not a percentage of value, and it can add thousands of dollars a year. Enter it in the direct charges field together with parcel taxes and assessments listed on the bill.

Prop 19: moving your tax base and inherited homes

Homeowners who are 55 or older, severely disabled, or victims of a wildfire or disaster can move their factored base year value to a replacement home anywhere in California, up to three times, if they buy within two years of selling. If the new home costs more than 100% of the old home's market value (105% when bought in the first year after the sale, 110% in the second), the excess is added. Selling a $1,200,000 home with a $400,000 base and buying a $1,500,000 home within a year gives a taxable value of $640,000 instead of $1,500,000.

Children who inherit a family home keep the parent's base only if they move in as their main home, and only up to the base plus $1,044,586 (February 16, 2025 to February 15, 2027). Any market value above that is added to the assessment.