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Why two identical houses on the same street can have wildly different tax bills.
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California's Proposition 13 sets the base property tax rate at 1% of assessed value and limits annual increases in assessed value to 2% while you own the property. Voter-approved bonds and local direct assessments push most San Diego County bills to roughly 1.1–1.3% of assessed value, and homes in Community Facilities Districts add Mello-Roos special taxes on top, which can run into the thousands annually. Assessed value resets to market price when a property sells, which is why a long-time neighbor may pay a fraction of what a new buyer pays for an identical house. Proposition 19 changed the rules for transferring a low assessment to a new home or to children. Confirm anything specific with the San Diego County Assessor and a tax professional.
| Component | Typical size | What it is |
|---|---|---|
| Prop 13 base rate | 1% of assessed value | The statewide constitutional rate |
| Voter-approved bonds | Roughly 0.1–0.3% | School and infrastructure bonds, varies by district |
| Direct assessments | Fixed dollar charges | Vector control, lighting, sewer, landscaping districts |
| Mello-Roos (CFD) | $0 to several thousand/yr | Only in newer master-planned developments |
| Homeowners' exemption | Small reduction in assessed value | Must be claimed for an owner-occupied home |
| Supplemental bill | One-time after purchase | Covers the reassessment gap for the partial year |
Caps the base rate at 1% of assessed value and limits annual assessed-value growth to 2%, regardless of what the market does. Assessment resets to market value on a change of ownership or new construction.
Local tip: This is why asking a neighbor what they pay in taxes tells you nothing about what you'll pay.
Voter-approved bond measures and direct assessments are layered on the base rate. The exact total depends on your tax rate area — which school and special districts you sit in.
Changed two things: eligible homeowners aged 55+, severely disabled, or wildfire/disaster victims can transfer their assessed value to a replacement home, and the parent-to-child assessment transfer was narrowed to primary residences with a value cap. This is a major factor for retirees and heirs.
Community Facilities Districts levy special taxes to pay for roads, schools and parks in newer developments. Common in eastern Chula Vista, parts of San Marcos, Santaluz, 4S Ranch and other newer communities. The charge runs for a fixed term.
Local tip: Mello-Roos is not capped by Prop 13 and doesn't automatically go away when you sell.
Owner-occupants can claim a modest reduction in assessed value. It's small but you have to file for it — it doesn't apply automatically.
The assessor reassesses at your purchase price. Expect a supplemental bill covering the difference from the prior owner's assessment for the remainder of the fiscal year.
New construction is assessed and added to your base — but only the new portion is reassessed, not the whole property. Building an ADU raises your bill by the ADU's assessed value, not by resetting the house.
Under Prop 19, a child inheriting a parent's home generally keeps the low assessment only if they make it their primary residence, and only up to a value cap. Otherwise it reassesses to market.
Proposition 8 allows a temporary reduction when market value falls below assessed value. You can request a review from the assessor.
San Diego County bills in two installments, due in the fall and the spring, with delinquency penalties after set dates. Most owners with a mortgage pay through escrow.
The Prop 13 base rate is 1% of assessed value. Voter-approved bonds and direct assessments typically bring effective bills to roughly 1.1–1.3%, before any Mello-Roos special tax. The exact rate depends on your tax rate area.
It caps the base property tax rate at 1% of assessed value and limits annual increases in assessed value to 2% while you own the property. The assessment resets to market value when the property changes hands or when new construction is added.
Mello-Roos is a special tax levied by a Community Facilities District to fund infrastructure in newer developments. You pay it only if your parcel is inside such a district. It appears on your property tax bill, can run into the thousands annually, and lasts for a defined term.
It let homeowners 55+, severely disabled homeowners, and wildfire or disaster victims transfer their existing assessed value to a replacement home statewide, and it narrowed the parent-to-child exclusion so an inherited home generally keeps its low assessment only if the child makes it their primary residence, subject to a value cap.
After you buy, the county reassesses at your purchase price and bills the difference from the prior assessment for the remainder of the fiscal year. It's a one-time bill and it usually arrives separately from your regular installments.
San Diego County bills annually in two installments, due in the fall and the spring, with penalties after the delinquency dates. Check the Treasurer-Tax Collector for current dates.
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Written and fact-checked by the Sandi Spots Editorial team — San Diego residents publishing under Sleep Coast LLC. Every place we recommend has been visited in person or verified against an official source, and no business can pay for inclusion or a higher ranking. Last updated .