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California Property Tax (2026)

Info: Under Proposition 13 (California Constitution Article XIII A), property is taxed at 1% of its assessed ("taxable") value plus any voter-approved debt-service rates; annual growth in a property's base-year value is capped at 2% until it changes ownership or is newly constructed, when it is reassessed to market value.

InfoVerified Jul 3, 2026

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Under Proposition 13 (California Constitution Article XIII A), property is taxed at 1% of its assessed ("taxable") value plus any voter-approved debt-service rates; annual growth in a property's base-year value is capped at 2% until it changes ownership or is newly constructed, when it is reassessed to market value. Property is assessed by the 58 county assessors.

Official source: boe.ca.gov →

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