California Assessed Value by County, 2025-26
California's 2025-26 assessment rolls carry $9.15T of net taxable value, +4.6% in a year and +75.4% over ten. The table lists every county's roll from the Board of Equalization's annual figures, with one-, five- and ten-year growth and how far each has come since 2000-01. Imperial County grew fastest this year (+7.6%); San Francisco County grew least (+1.9%). These are Proposition 13 assessed values, not market values: a parcel is carried at its purchase price plus at most 2% a year until it sells.
Quick answer: the five largest rolls (Los Angeles, Orange, San Diego, Santa Clara, Riverside) hold 55% of the state's assessed value; the fastest ten-year growth is in San Benito (+110.1%), Yuba (+104.8%), San Joaquin (+97.4%).
Every county's assessed roll, 2025-26
Net assessed value is land plus improvements plus personal property, less exemptions, as enrolled for the year. “Since 2000-01” is the total growth over the 25 roll years in the series. Improvements share is the share of gross value that is buildings rather than land or personal property.
| County | Net assessed value 2025-26 | 1-year | 5-year | 10-year | Since 2000-01 | Improvements share | Secured parcels | Value per parcel |
|---|---|---|---|---|---|---|---|---|
| California (all 58) | $9.15T | +4.6% | +31.3% | +75.4% | +288.4% | 52.3% | 9,103,078 (29 counties with a stable series) | — |
| Los Angeles | $2.21T | +3.9% | +27.8% | +71.5% | +274.8% | 43.6% | 2,397,949 | $880K |
| Orange | $863B | +5.1% | +29.9% | +68.9% | +277.2% | 35.3% | 974,363 | $844K |
| San Diego | $796B | +4.9% | +32.7% | +75.1% | +304.8% | 49.5% | 1,020,253 | $736K |
| Santa Clara | $732B | +4.2% | +31.6% | +86.5% | +316.2% | 46.3% | 499,570 | $1.38M |
| Riverside | $460B | +6.3% | +43.9% | +89.2% | +412.8% | 71.6% | 1,871,622 † | — |
| Alameda | $443B | +3.7% | +31.9% | +83.5% | +295.3% | 66.7% | 460,472 | $895K |
| San Bernardino | $374B | +5.9% | +44.5% | +92.8% | +349.3% | 67.4% | 826,610 † | — |
| San Francisco | $359B | +1.9% | +18.8% | +84.0% | +358.2% | 51.1% | 211,547 | $1.60M |
| San Mateo | $345B | +4.9% | +33.7% | +91.4% | +324.4% | 49.6% | 222,621 | $1.48M |
| Contra Costa | $296B | +4.2% | +28.8% | +68.5% | +249.8% | 53.5% | 377,518 | $747K |
| Sacramento | $248B | +5.3% | +35.1% | +81.8% | +281.2% | 70.2% | 504,305 | $468K |
| Ventura | $191B | +4.4% | +28.3% | +58.8% | +234.4% | 47.9% | 277,903 | $651K |
| Kern | $130B | +3.0% | +27.1% | +44.9% | +199.2% | 71.3% | 438,717 † | — |
| Sonoma | $129B | +5.5% | +29.1% | +65.7% | +254.9% | 59.5% | 184,614 | $669K |
| San Joaquin | $128B | +7.2% | +46.7% | +97.4% | +332.2% | 65.9% | 245,326 | $475K |
| Fresno | $124B | +6.4% | +35.6% | +74.3% | +255.0% | 68.9% | 298,883 | $374K |
| Santa Barbara | $123B | +5.1% | +32.5% | +67.9% | +270.7% | 52% | — | — |
| Placer | $120B | +6.1% | +38.7% | +83.8% | +386.6% | 69.1% | 188,510 † | — |
| Marin | $112B | +4.4% | +28.3% | +66.2% | +255.6% | 49.1% | — | — |
| Monterey | $98B | +4.7% | +31.2% | +70.5% | +251.8% | 50.2% | 133,455 | $685K |
| San Luis Obispo | $80B | +4.7% | +27.5% | +64.3% | +260.7% | 52.2% | 146,931 | $512K |
| Solano | $80B | +5.6% | +28.3% | +67.9% | +245.3% | 70.6% | 153,162 | $489K |
| Stanislaus | $74B | +4.6% | +32.4% | +74.1% | +251.1% | 64% | 172,220 | $400K |
| Santa Cruz | $65B | +6.0% | +28.6% | +67.0% | +231.7% | 40.9% | 100,011 | $634K |
| Napa | $58B | +4.2% | +31.0% | +76.5% | +357.4% | 55.5% | 52,995 † | — |
| Tulare | $56B | +6.2% | +38.0% | +75.0% | +252.0% | 70% | 163,717 | $296K |
| El Dorado | $48B | +4.8% | +30.9% | +69.3% | +273.8% | 68.4% | 128,939 † | — |
| Yolo | $41B | +4.6% | +31.7% | +70.4% | +283.4% | 68.5% | 63,999 | $593K |
| Merced | $38B | +4.5% | +35.3% | +80.1% | +286.0% | 65.7% | 90,285 | $379K |
| Butte | $32B | +6.3% | +31.9% | +56.5% | +198.6% | 61.8% | 100,523 | $282K |
| Nevada | $29B | +4.9% | +32.4% | +70.3% | +254.3% | 69.8% | 60,850 | $458K |
| Shasta | $27B | +4.5% | +32.3% | +64.9% | +197.6% | 70.7% | 98,950 † | — |
| Madera | $23B | +6.3% | +38.8% | +77.2% | +267.3% | 68.9% | 63,606 | $329K |
| Humboldt | $19B | +3.7% | +25.2% | +53.3% | +199.4% | 59.9% | 61,072 † | — |
| Imperial | $19B | +7.6% | +30.5% | +52.6% | +213.6% | 58.5% | — | — |
| Kings | $17B | +4.6% | +36.8% | +70.8% | +275.4% | 66.8% | 50,984 † | — |
| Mendocino | $16B | +3.7% | +23.0% | +46.8% | +173.7% | 55.4% | — | — |
| San Benito | $15B | +6.9% | +46.4% | +110.1% | +274.7% | 58.1% | 24,641 | $548K |
| Sutter | $14B | +4.5% | +32.3% | +63.6% | +217.0% | 61.8% | 35,900 | $364K |
| Calaveras | $11B | +5.2% | +34.5% | +72.5% | +228.8% | 75.2% | 45,497 | $227K |
| Yuba | $11B | +7.0% | +52.5% | +104.8% | +337.6% | 69.7% | 34,537 | $276K |
| Lake | $11B | +3.9% | +34.6% | +53.9% | +193.5% | 63.8% | — | — |
| Tuolumne | $10B | +3.9% | +27.3% | +56.1% | +179.7% | 68.7% | 38,420 | $254K |
| Mono | $9.5B | +5.2% | +38.9% | +68.8% | +321.3% | 67.8% | 17,054 † | — |
| Tehama | $8.7B | +4.4% | +31.0% | +71.3% | +211.7% | 64.7% | 36,964 † | — |
| Amador | $7.6B | +5.0% | +30.3% | +60.1% | +207.1% | 66.3% | 22,926 † | — |
| Siskiyou | $7.0B | +4.6% | +30.4% | +52.5% | +163.5% | 64.9% | 50,946 † | — |
| Inyo | $6.6B | +5.2% | +30.4% | +59.6% | +167.8% | 31.7% | 13,902 † | — |
| Plumas | $6.5B | +5.9% | +38.8% | +68.0% | +186.5% | 69% | — | — |
| Colusa | $5.6B | +2.8% | +25.7% | +51.8% | +217.3% | 57.4% | 14,198 † | — |
| Glenn | $4.7B | +5.3% | +21.3% | +59.1% | +192.5% | 55.6% | — | — |
| Mariposa | $3.4B | +4.4% | +27.4% | +59.6% | +182.5% | 63.3% | 6,900 † | — |
| Lassen | $3.0B | +3.0% | +18.4% | +38.2% | +100.2% | 63% | — | — |
| Del Norte | $2.9B | +5.7% | +39.6% | +64.3% | +166.8% | 60.1% | 14,469 † | — |
| Trinity | $2.4B | +2.4% | +30.4% | +66.0% | +226.4% | 52% | — | — |
| Modoc | $1.5B | +3.9% | +25.6% | +42.1% | +109.1% | 49.2% | 34,316 † | — |
| Alpine | $1.0B | +6.5% | +28.0% | +44.9% | +258.6% | 68.2% | — | — |
| Sierra | $849M | +3.9% | +26.4% | +49.5% | +105.9% | 60.1% | 3,890 † | — |
County hubs with the full picture: Los Angeles, Orange, San Diego, Santa Clara, Riverside, Alameda, San Bernardino, San Francisco, San Mateo, Contra Costa, Sacramento, Ventura, Kern, Sonoma, San Joaquin, Fresno, Santa Barbara, Placer, Marin, Monterey, San Luis Obispo, Solano, Stanislaus, Santa Cruz, Napa, Tulare, El Dorado, Yolo, Merced, Butte, Nevada, Shasta, Madera, Humboldt, Imperial, Kings, Mendocino, San Benito, Sutter, Calaveras, Yuba, Lake, Tuolumne, Mono, Tehama, Amador, Siskiyou, Inyo, Plumas, Colusa, Glenn, Mariposa, Lassen, Del Norte, Trinity, Modoc, Alpine, Sierra.
The statewide roll, year by year
The roll grew every year in the series except 2009-10 and 2010-11, when Proposition 8 decline-in-value reductions after the 2008 crash pulled it down. The last decade compounds to +75.4%, about 5.8% a year, well above the 2% cap on any one unsold parcel, because turnover resets sold parcels to market value and new construction adds value that was never on the roll.
| Roll year | Net assessed value (all counties) | Change |
|---|---|---|
| 2025-26 | $9.15T | +4.6% |
| 2024-25 | $8.75T | +5.1% |
| 2023-24 | $8.32T | +6.7% |
| 2022-23 | $7.80T | +7.5% |
| 2021-22 | $7.25T | +4.1% |
| 2020-21 | $6.97T | +5.7% |
| 2019-20 | $6.59T | +6.0% |
| 2018-19 | $6.22T | +6.4% |
| 2017-18 | $5.84T | +6.2% |
| 2016-17 | $5.50T | +5.5% |
| 2015-16 | $5.22T | +6.0% |
How to read these numbers
- Assessed, not market. Under article XIII A a property is assessed at its base-year value plus the inflation factor, so a county where homes rarely sell carries values far below the market. The roll grows through sales, new construction and the 2% factor.
- The roll funds the 1%. Multiply a county's net assessed value by 1% for the Proposition 13 base levy it generates; the voter-approved debt rates on top of it are set to the debt, so they fall as the roll grows.
- Most exemptions are already out. Net value excludes the veterans', church, welfare, college and other exemptions, but still includes the $7,000 homeowners' exemption: the state reimburses local agencies for it, so the BOE leaves it in the roll. Personal property (business equipment, boats, aircraft) is included, and is the part of the roll that can shrink in a bad year.
- State-assessed property is included. Table 5 covers both county-assessed property and the utility and railroad property the state assesses, so it is the whole roll.
Frequently Asked Questions
How much is all the taxable property in California worth for 2025-26?
The 2025-26 assessment rolls carry $9.15T of net assessed value statewide (land, improvements and personal property, after exemptions), +4.6% from 2024-25 and +75.4% over ten years. That is assessed value under Proposition 13, not market value: most parcels are carried at a purchase price plus at most 2% a year, so the roll lags the market.
Which California county has the highest assessed value?
Los Angeles County, at $2.21T for 2025-26, followed by Orange ($863B), San Diego ($796B), Santa Clara ($732B). The five largest counties hold 55% of the state's assessed value; Sierra County, the smallest roll, carries $849M.
Why does assessed value grow even when home prices fall?
Proposition 13 resets a property to market value only when it changes hands or is newly built; between sales the assessed value rises by the inflation factor (at most 2% a year) regardless of the market. So the roll grows from turnover and construction, and it falls only when Proposition 8 decline-in-value reductions or a weak market outweigh them, as in 2009-10 to 2011-12 in most counties. The inflation factor, year by year
Does a bigger assessed roll mean higher property tax rates?
Usually the opposite for the voter-approved debt rates: each district sets its bond rate to raise a fixed debt service, so when assessed value grows faster than the debt the rate falls. The 1% base never changes. Across the 16 counties whose 2026-27 rate books are in, the typical rate fell in 11, mostly because school and city bond rates are reset each year to the debt service. What changed in the 2026-27 rate books
Primary sources: California State Board of Equalization, Open Data Portal — Assessed Property Values (Table 5): assessed value of state- and county-assessed property subject to general property taxes, inclusive of the homeowners' exemption, by county; retrieved 2026-10 · California State Board of Equalization, Open Data Portal — Table D: Local Roll Value and Statistics (secured and unsecured roll units and values by county; ten counties leave the unit columns blank and are shown as a dash); retrieved 2026-10 · California Constitution, article XIII A (assessed value and the 1% limit). Check a figure against the document before relying on it. Last reviewed October 2026.