San Diego Property Taxes: A General Look at How Prop 13 Works

San Diego County property taxes start with a base rate of 1% of a home's assessed value, plus any voter-approved bonds and special charges. At the time this article was written (October 2026), the California State Board of Equalization (BOE) said in its March 2025 overview that Proposition 13 sets that 1% rate. It also limits the yearly rise in assessed value to 2%, with exceptions when a home changes owners or gets new construction. This guide is a general overview for learning. It is not tax or legal advice, and I am not a tax professional.

How a San Diego property tax bill is put together

Three County offices share the work. The Assessor sets the value of a property. The Auditor applies the tax rates. The Treasurer-Tax Collector sends the bill and collects the payment. That is how the County Treasurer-Tax Collector describes it in its homeowner guide.

A bill can have several parts. One part is the 1% base tax. Another part can be extra tax for voter-approved bonds, such as school bonds. A third part can be fixed charges and special assessments, which may include Mello-Roos taxes. These extra parts differ by address, so two homes with the same value may get different bills.

The BOE also describes a homeowners' exemption. It lowers the taxable value of a qualifying home that is the owner's main residence. The County Assessor handles that exemption, and its rules are on the Assessor's website.

Where does the money go? Statewide, the BOE reported that property taxes raised more than $89 billion for local governments in 2022-23. Schools received the largest share, followed by counties, cities and other districts. That is a statewide picture, not a San Diego one.

What Prop 13 changed

California voters approved Proposition 13 on June 6, 1978. The BOE says it rolled most assessments back to 1975 market value levels. It also limited the base rate to 1% plus the cost of voter-approved bonds.

It changed how value works, too. According to the BOE, a property is generally reassessed to market value when it changes ownership or when new construction is finished. That value is often called the base year value. After that, the assessed value can rise by no more than 2% a year.

In plain words, a bill is based on a value tied to an earlier date, not on what the home could sell for today. Some special rules let certain transfers keep an earlier value. I describe one of them in my general overview of Prop 19 property tax transfers. Whether any rule applies to a person is a question for the County Assessor and a tax professional.

Why neighbors can have different bills

The BOE notes that similar properties can have very different assessed values, only because they were bought at different times. A home bought many years ago may have a lower assessed value than a similar home bought recently.

Bonds, special assessments and exemptions can also differ from one parcel to the next. For that reason, the seller's tax bill is only a record of the seller's situation. The County is the place to learn how a bill is set for a given property.

What can happen after a purchase

The County's guide explains that when ownership changes, the Assessor may set a new assessed value. If the value goes up, the County may send a supplemental tax bill. The guide describes it as a separate bill, based on the change in value, that covers part of a fiscal year.

The County's guide also says a supplemental bill is not sent to a mortgage company. Lenders, escrow officers and tax professionals can explain how this fits a particular loan or purchase. My guide to closing costs for home buyers in San Diego covers other costs that come up around a purchase.

Payment schedules and late charges

At the time this article was written, the County Treasurer-Tax Collector's guide described two yearly installments, with the first due in the fall and the second in the spring. The guide also described penalties for late payments. The dates, amounts and penalty rules are set by law and by the County, and they can change.

The exact dates are printed on each bill and posted on the Treasurer-Tax Collector's website. The County is the right place to confirm them for a given year.

Appeals and impound accounts

The County's guide says an owner who disagrees with an assessed value may file an appeal. It says appeals go to the Clerk of the Assessment Appeals Board. The rules and deadlines for an appeal are set by the County and the state.

Many buyers pay their taxes through an impound account. That is an account a lender uses to collect money for taxes and insurance. Whether a loan has one depends on the lender and the loan, so a lender can answer that.

Please talk with a professional

Property tax is a tax and legal topic, and I am a REALTOR, not a tax professional or an attorney. Everything here is a general summary of public sources. It is meant to help you learn the vocabulary, not to tell you what applies to you.

For questions about your own bill, your own purchase or your own exemptions, please contact the San Diego County Assessor or Treasurer-Tax Collector, and talk with a licensed CPA, tax professional or attorney. The County guide I used is an older edition, so I left out older dollar figures and dates. Check the County's website for current details.

Questions people bring to the County or a tax professional

• How is my assessed value set, and what could change it?
• Are there bonds, Mello-Roos or special assessments on this parcel?
• Which exemptions might apply, and how are they claimed?
• How could a supplemental bill work with my loan and my closing?
• What are the current due dates and late charges?

Related guides

• How Mello-Roos taxes work in San Diego
• How Prop 19 property tax transfers work
• ADU rules, costs and rental income in San Diego
• Junior ADU vs. detached ADU in San Diego
• Closing costs for San Diego home buyers
• How much income you need to buy in San Diego

Frequently asked questions

How much are property taxes in San Diego?

The BOE says the base rate in California is 1% of assessed value, plus voter-approved bonds and any special charges. Your own bill depends on your parcel. The County Treasurer-Tax Collector or a tax professional can explain a specific bill.

Will my property taxes go up every year?

The BOE says Prop 13 limits yearly increases in assessed value to 2%. A new assessed value can be set when a home changes owners or has new construction. Bonds and special charges can change on their own.

Do property taxes change when someone buys a home in California?

A change in ownership can lead to a new assessed value. Some transfers have special rules. The County Assessor and a tax professional can explain how the rules apply to a certain transfer.

When are San Diego County property taxes due?

At the time this article was written, the County Treasurer-Tax Collector described two yearly installments, in the fall and spring. Check your bill and the County's website for the dates that apply now.

What is a supplemental property tax bill?

The County's guide describes it as an extra bill that can follow a change in ownership or new construction. It says the bill is separate from the regular bill. The County can explain how it applies to a given property.

About the author

Trevor Landress is a San Diego REALTOR® with Coldwell Banker West (DRE# 02126901). He was born and raised in San Diego and has been licensed since 2021. Trevor helps homeowners sell, guides first-time buyers through the home buying process and assists investors with their next acquisition. His work includes negotiating offers, analyzing market trends, building pricing strategies and running marketing campaigns for his listings.

He serves clients across San Diego County, from coastal communities like La Jolla, Del Mar and Carlsbad to neighborhoods inland. Trevor is part of the Campbell Group, a three-generation real estate team, and he and the Campbell Group consistently rank as a top producing team at Coldwell Banker West each month. He writes these guides to help San Diego buyers and sellers navigate an ever-changing market.

Each guide on this blog is built from official or primary sources, and the text names the source and the month it was checked. When a fact can go stale, such as a rate, a fee, a deadline or a rule, the guide says so. The goal is plain answers you can use before you make a big decision.

Trevor is a REALTOR, not a tax advisor, attorney, lender or contractor. For questions in those areas, he recommends you check with the right professional. To talk through your plans, call or text (619) 402-4614 or contact Trevor Landress.

How I help San Diego home buyers

Trevor guides first-time buyers through the home buying process, from setting a budget to closing. His work includes negotiating offers and analyzing market trends so buyers understand what a home may really cost to own.

How I help San Diego home sellers

Trevor helps homeowners sell with pricing strategies, marketing campaigns, offer negotiation and market analysis, so sellers know what to expect before they list.

Sources

• California State Board of Equalization, California Property Tax: An Overview (Publication 29, March 2025)
• San Diego County Treasurer-Tax Collector, Homeowners Property Tax Guide (older edition, checked October 2026)

This guide is general information only. It is not tax, legal or financial advice, and I am not a tax professional or an attorney. Please talk with a licensed CPA, tax professional or attorney, and with the County or the agency named above, before you make any decision.