What is the property tax rate in San Diego?

California's Proposition 13 sets a base rate of 1% of assessed value. Voter-approved bonds and special assessments add roughly 0.1% to 0.25%, so San Diego's effective rate on market value commonly lands near 0.74% to 1.2% depending on the district.

What is the homeowners exemption?

California offers a $7,000 reduction in assessed value for an owner-occupied primary residence, which lowers the taxable base. At a 1% rate that saves about $70 a year, applied automatically in this estimator when you select it.

How does Proposition 13 limit my assessed value?

Under Proposition 13 the assessed value is set at the purchase price and can rise by no more than 2% per year while you own the home. This is why long-term owners often pay far less than the current market value would imply.

Why is the effective rate only about 0.74%?

The effective rate compares total tax to current market value. Because Proposition 13 caps assessed-value growth, many San Diego homes are assessed well below market, pulling the effective rate on market value down toward 0.74%.

Are special assessments included?

The voter-approved levy field captures bond measures and district assessments as a percentage. Fixed Mello-Roos parcel charges and direct assessments are not modelled here, so add those separately if they apply to your parcel.

San Diego Property Tax Estimator

San Diego property tax starts from California’s Proposition 13 base rate of 1% of assessed value, with voter-approved levies on top. This estimator applies the base rate, the $7,000 homeowners exemption, and your district levy to project your annual bill, and notes San Diego’s typical effective rate near 0.74% of market value.

How it works

The tax is computed on the net assessed value after exemptions:

net_assessed = assessed_value - homeowners_exemption
annual_tax   = net_assessed * (base_rate + levy_rate)

The Proposition 13 base rate is 1%. Voter-approved bonds and assessments typically add 0.1% to 0.25%. The $7,000 homeowners exemption applies only to an owner-occupied primary residence. Because Proposition 13 caps assessed-value growth at 2% a year, long-held homes are often assessed below market, which is why the effective rate against current market value can be as low as 0.74%.

Tips and notes

Enter the assessed value from your tax bill, not the current market value, for the most accurate result. Fixed Mello-Roos charges and direct parcel assessments are not percentage-based and are not included here, so add them separately if your property carries them.