California property tax rates by county

What the figures are

This page reproduces the Board of Equalization's published average property tax rate for each county, in percent of assessed value. The report does not say how the average is computed; it is BOE's county figure, not the rate of any one tax rate area. Period: fiscal year 2024-25, from the Board of Equalization's 2024-25 annual report (the latest the Board has published).

Proposition 13. Proposition 13 limits the general property tax rate "to one percent of its assessed value", "plus the incremental rates necessary to fund locally voter-approved bonded indebtedness". (BOE annual report, Proposition 13 section)

• The rate applies to assessed value, which under Proposition 13 is a base-year value that grows by at most 2% a year, not the market value. A county average times market value is not a bill estimate.
• Bills vary by tax rate area within a county; the county figure is an average, not the rate in any one area.
• Neighbouring counties in alphabetical order that print the same rate: none. Different rates are expected from county to county, so equal neighbours are noted, not flagged.

All 58 counties, FY 2024-25

Ranked by average property tax rate (of assessed value), highest first. Click a heading to sort.

Worked example: $500,000 of assessed value

• Los Angeles County: $500,000 × 1.181% = $5,905.00 a year.
• San Diego County: $500,000 × 1.171% = $5,855.00 a year.
• Orange County: $500,000 × 1.064% = $5,320.00 a year.
• Median county: $500,000 × 1.100% = $5,500.00 a year.

The 1% general levy alone on $500,000 of assessed value is $5,000; the rest of each county figure is its average voter-approved debt rate.

How to appeal an assessment in California

1. File an application with the county assessment appeals board (or the board of supervisors sitting as one): regular filing period July 2 to September 15 (Revenue and Taxation Code section 1603); November 30 where the assessor does not send the value notice by August 1.

The Board's page cites California Constitution article XIII section 16, Revenue and Taxation Code sections 1601 to 1641.5 and Property Tax Rules 301 to 326. Sources: California State Board of Equalization, Survey Topic: Assessment Appeals, read October 26, 2026. The official notice and the body hearing the appeal govern the dates; this is not legal advice.

Questions

Other states

Town-by-town rates: New Hampshire, Connecticut, Rhode Island, New Jersey, Maine and Massachusetts. County or district figures, by census region: Northeast: New York, Vermont; Midwest: Illinois, Indiana, Iowa, Kansas, Michigan, Nebraska, North Dakota, Ohio, South Dakota, Wisconsin; South: Alabama, Arkansas, Delaware, District of Columbia, Florida, Georgia, Kentucky, Louisiana, Maryland, Mississippi, North Carolina, Oklahoma, Tennessee, Texas, Virginia, West Virginia; West: Alaska, Arizona, Colorado, Hawaii, Idaho, Montana, Nevada, New Mexico, Oregon, Utah, Washington, Wyoming. The states page compares them; the assessed-versus-market-value guide explains why a rate alone does not fix a bill.

Source: California State Board of Equalization, 2024-25 Annual Report (Publication 306), table "2024-25 Average Property Tax Rate", page 15 (Average tax rate (%) for each of the 58 counties, fiscal year 2024-25; read twice (ranked as printed, then alphabetically), both reads identical). Checks: the table was read twice, independently (once ranked as printed, once alphabetically), and the two reads agreed for all 58 counties; no county average is below the 1% general levy; no county lies outside three interquartile ranges of the others. Last checked October 26, 2026. See the methodology. Figures are reproduced from the official publication; the county, town or state office that issues the bill governs. Not tax or legal advice.