The one percent general levy
Calculated on assessed value, split among the county, cities, schools, and special districts by formula. This is the bulk of the bill and the part Prop 13 governs.
San Diego Property Tax, Explained
Why your bill is more than one percent, the surprise supplemental bill after closing, and the two deadlines that cost you a ten percent penalty.
Last updated
Quick answer
California's base property tax rate is one percent of assessed value under Proposition 13, but nobody in San Diego County pays exactly one percent. Voter-approved school and water bonds plus fixed district charges push the typical effective rate to roughly 1.05 to 1.25 percent, and in a Mello-Roos community — Santaluz, 4S Ranch, Del Sur, Otay Ranch, Millenia, much of eastern Chula Vista — a special assessment on top can add $1,800 to $5,000 a year for decades. On a $900,000 home that is about $9,500 to $11,000 annually before any Mello-Roos. Assessed value is not market value: Prop 13 locks it at your purchase price and caps increases at two percent a year, which is why a neighbor who bought in 1994 pays a fraction of what you do on an identical house. Two things surprise new buyers. First, the supplemental bill — within a few months of closing the Assessor reassesses at your purchase price and sends a separate one-time bill for the difference, which your impound account usually does not cover. Second, the payment schedule: the bill arrives in the fall in two installments, the first due November 1 and delinquent after December 10, the second due February 1 and delinquent after April 10, with a flat ten percent penalty the day after each deadline. File the homeowners' exemption once after you buy — it is a small but permanent reduction and it is free.
San Diego County property tax at a glance, 2026
| Item | Number | What it means |
|---|---|---|
| Prop 13 base rate | 1.00% of assessed value | The statewide floor, set in 1978 |
| Typical effective rate | 1.05%–1.25% | Base plus voter-approved bonds and district charges |
| Annual assessed value cap | 2% maximum increase | Until the property changes hands or is rebuilt |
| Mello-Roos (CFD) districts | +$1,800–$5,000/year | Newer master-planned areas; runs 20–40 years |
| First installment | Due Nov 1, delinquent after Dec 10 | 10% penalty the next day |
| Second installment | Due Feb 1, delinquent after Apr 10 | 10% penalty plus $10 cost |
| Homeowners' exemption | $7,000 off assessed value | About $70/year; file once with the Assessor |
| Assessment appeal window | July 2 – Nov 30 | Filed with the county Assessment Appeals Board |
The parts of a San Diego tax bill
Voter-approved bond rates
School construction and water bonds passed by your district, expressed as a small percentage. These vary by parcel, which is why two homes of equal value in different school districts pay different totals.
Fixed charges and special assessments
Flat dollar amounts for vector control, lighting and landscape districts, sewer service, and similar. Small individually, a few hundred dollars combined.
Mello-Roos (Community Facilities District)
The big variable. Newer master-planned developments financed their own roads, schools, and parks with bonds repaid by residents. Always ask for the exact annual amount and the payoff year before buying — the seller's disclosure must include it.
Supplemental assessment
A one-time catch-up bill covering the gap between the seller's old assessed value and your purchase price, prorated from your closing date. It arrives separately, often is not paid by your impound account, and is the single most common new-buyer surprise in this county.
Direct levies from your city
Trash, weed abatement, or PACE energy financing left over from a prior owner can ride along on the bill. Read the itemization the first year rather than just paying the total.
Ways to legally lower what you pay
File the homeowners' exemption
Knocks $7,000 off assessed value for your primary residence — roughly $70 a year. One form with the County Assessor, filed once, and a startling number of owners never do it.
Request a Prop 8 decline-in-value review
If market value has fallen below your assessed value, the Assessor can temporarily reduce it. The informal review request is free and far easier than a formal appeal; the assessment goes back up when the market recovers.
File a formal assessment appeal
Between July 2 and November 30 you can appeal to the Assessment Appeals Board with comparable sales as evidence. There is a modest filing fee. Beware of mailers from private 'tax reduction' firms charging hundreds for a form you can file yourself.
Use Prop 19 base-year transfers if you are 55+
Homeowners 55 and older, severely disabled, or wildfire victims can transfer their existing low assessed value to a replacement home up to three times, anywhere in California. On a long-held San Diego home this can be worth thousands a year.
Check the disabled veterans' exemption
California offers a substantial exemption to qualifying disabled veterans and some surviving spouses, with a higher amount for lower-income households. In a county this military-heavy it is widely under-claimed.
Know the parent-child rules before inheriting
Prop 19 narrowed the old parent-child exclusion sharply — the child generally has to move in as a primary residence to keep the low assessed value, and even then only up to a value cap. Talk to a CPA or estate attorney before transferring title.
Where to go next
Finding a CPA in San Diego
Who to call when the property questions turn into return questions.
HOA fees across San Diego
The other recurring cost that varies wildly by community — and stacks on top of Mello-Roos.
Best neighborhoods to buy by budget
Where Mello-Roos districts are, and where they are not.
Rent vs. buy in San Diego
The full monthly cost of owning, taxes included.
Retiring in San Diego
Prop 19 transfers, fixed incomes, and where retirees actually land.
Cost of living in San Diego
How property tax fits into the whole household picture.
How to verify anything on this page
- • Nothing here is tax, legal, or investment advice. It is a starting map of how the local systems work so you know what to ask a licensed professional and what a fair price looks like.
- • Every fee range is a mid-2026 San Diego County snapshot. Quotes vary by complexity, and any firm should give you a written engagement letter with the price before work starts.
- • Licenses are public and free to check. CPAs are searchable in the California Board of Accountancy license lookup, non-CPA paid preparers must appear in the IRS Directory of Federal Tax Return Preparers or the CTEC register, and advisors show up in FINRA BrokerCheck and the SEC's Investment Adviser Public Disclosure system.
- • Property tax numbers come from your own bill. The San Diego County Treasurer-Tax Collector publishes your parcel's exact bill online, and the County Assessor handles assessed value, exemptions, and Prop 19 transfers. Use those two offices rather than a Zillow estimate.
- • Deadlines move when they land on a weekend or holiday. Confirm the current year's dates with the county and the IRS before relying on one.
- • Free help exists and is real. VITA sites, AARP Tax-Aide, the county's Small Business Development Center, and SCORE San Diego all provide no-cost service to people who qualify.
Frequently asked
What is the property tax rate in San Diego County?
The Proposition 13 base rate is 1 percent of assessed value statewide. Adding voter-approved bonds and fixed district charges, most San Diego County parcels land between about 1.05 and 1.25 percent effective. Communities with Mello-Roos special assessments pay considerably more in total dollars, though that portion is a fixed charge rather than a percentage. Your exact rate is printed on your bill and searchable by parcel on the Treasurer-Tax Collector's site.
When are San Diego property taxes due?
The annual bill is mailed in the fall in two installments. The first is due November 1 and becomes delinquent after December 10; the second is due February 1 and becomes delinquent after April 10. Each missed deadline triggers a flat 10 percent penalty, and the second installment adds a $10 cost. If a deadline falls on a weekend or holiday it rolls to the next business day.
What is a supplemental property tax bill?
When you buy, the Assessor reassesses the property at your purchase price. The supplemental bill covers the difference between the old assessed value and the new one, prorated from your closing date to the end of the fiscal year. It arrives weeks or months after closing, it is separate from the regular bill, and most impound accounts do not pay it automatically. Set aside a few thousand dollars for it on a typical San Diego purchase.
Does Mello-Roos ever go away?
Yes, eventually. Community Facilities District bonds are typically issued for 20 to 40 years and the assessment ends when they are repaid, though districts sometimes issue new bonds. Ask the seller or the district administrator for the current payoff year in writing before you buy — a 1997 district with four years left is a very different proposition from a 2021 district with thirty-five.
How do I appeal my San Diego property assessment?
Start with an informal decline-in-value review request with the County Assessor, which is free and often resolves it. If that fails, file a formal application with the Assessment Appeals Board between July 2 and November 30 for the current roll, with recent comparable sales as evidence. Ignore mailers from private firms offering to do this for a fee — the forms are public and the county walks you through them.
Keep reading
Finding a CPA
Local tax help and what it costs.
HOA Fees Compared
The other recurring housing cost.
Where to Buy by Budget
Mello-Roos and non-Mello-Roos areas.
Rent vs. Buy Math
Full ownership cost, honestly run.
First-Time Buyer Programs
Assistance and income limits.
Retiring Here
Prop 19 and fixed-income planning.
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