Assessed value
The county assessor establishes the value used for taxation. For many properties, Proposition 13 rules connect this to a base-year value.
How property taxes are calculated in California.
Property taxes generally begin with an assessed value, then reflect the local tax rate and voter-approved charges. The rules behind that calculation matter when you review your tax bill or prepare an appeal.
THE BASIC FORMULA
Taxable value × local rates = your property tax bill.
The actual bill can include the general tax levy, voter-approved debt, special assessments, exemptions, and other local charges. Your county’s tax collector can explain the specific line items on your bill.
HOW THE SYSTEM WORKS
Four parts to understand
Annual adjustment
Under Proposition 13, the assessed value generally may increase by up to 2% annually, subject to applicable exceptions.
Reassessment events
A change in ownership or new construction can trigger reassessment, although exclusions and special rules may apply.
Local charges
The final bill may include the 1% general levy plus voter-approved bonds, special assessments, exemptions, and other authorized charges.
WHEN REVIEWING YOUR BILL
Learn about assessment appeals Look beyond the total.
Compare the assessed or taxable value, the tax rate, exemptions, and additional charges. If the value appears incorrect or higher than the market value, an assessment appeal may be worth exploring.
OFFICIAL RESOURCES
Confirm the rules at the source.
California Board of Equalization
Statewide property-tax guidance, forms, and explanations.
Open source County assessor resourcesStart with your county for local assessment information and procedures.
Open source Proposition 13 informationReview California’s official taxpayer information and related guidance.
Open sourceThis is a general educational overview, not legal or tax advice. Property-tax rules, deadlines, exemptions, and charges can vary by county and property type. Confirm your circumstances with the appropriate county office or a qualified professional.
