California Property Tax Rate by County
The average California property tax rate is about 1.106% of assessed value. It starts at the 1% Proposition 13 base, and each county adds its own voter-approved debt on top — so the total rate varies. Below is the official average effective rate for all 58 counties from the State Board of Equalization (2024-25), ranging from about 1% (Modoc and Sierra) to 1.248% (Kern), plus how each tax dollar is allocated.
Quick answer: the property tax rate in California is 1% of assessed value (the Proposition 13 base) plus local voter-approved debt, which brings the typical total to about 1.106% — ranging from roughly 1% (Modoc and Sierra) to 1.248% (Kern) across the 58 counties. Your exact rate depends on your county and Tax Rate Area (see the table below).
Average effective ad-valorem rate (total levies ÷ net assessed value); your parcel's rate depends on its Tax Rate Area, and Mello-Roos and direct assessments are extra.
Tip: select any county name in the table below to open its own page — with a rate breakdown, a county-specific calculator, due dates, and links to the county Assessor and Tax Collector.
Showing 58 of 58 counties.
| County | Average rate | Schools | County | Cities | Other |
|---|---|---|---|---|---|
| Alameda | 1.22% | 44% | 14% | 18% | 25% |
| Alpine | 1.03% | 28% | 61% | 0% | 10% |
| Amador | 1.013% | 62% | 31% | 5% | 2% |
| Butte | 1.114% | 60% | 9% | 4% | 27% |
| Calaveras | 1.075% | 68% | 18% | 1% | 13% |
| Colusa | 1.096% | 62% | 26% | 5% | 7% |
| Contra Costa | 1.151% | 52% | 11% | 8% | 29% |
| Del Norte | 1.037% | 66% | 18% | 1% | 16% |
| El Dorado | 1.058% | 51% | 22% | 2% | 25% |
| Fresno | 1.213% | 66% | 11% | 11% | 12% |
| Glenn | 1.1% | 72% | 19% | 5% | 4% |
| Humboldt | 1.093% | 65% | 18% | 2% | 15% |
| Imperial | 1.171% | 59% | 14% | 6% | 21% |
| Inyo | 1.05% | 61% | 29% | 1% | 10% |
| Kern | 1.248% | 58% | 23% | 5% | 13% |
| Kings | 1.07% | 54% | 22% | 6% | 19% |
| Lake | 1.115% | 57% | 20% | 1% | 22% |
| Lassen | 1.018% | 71% | 20% | 4% | 5% |
| Los Angeles | 1.181% | 47% | 20% | 14% | 19% |
| Madera | 1.122% | 74% | 13% | 2% | 11% |
| Marin | 1.133% | 61% | 17% | 9% | 13% |
| Mariposa | 1.031% | 70% | 25% | 0% | 6% |
| Mendocino | 1.152% | 63% | 23% | 1% | 12% |
| Merced | 1.074% | 63% | 22% | 6% | 10% |
| Modoc | 1% | 65% | 27% | 4% | 5% |
| Mono | 1.113% | 41% | 30% | 4% | 25% |
| Monterey | 1.099% | 64% | 14% | 6% | 16% |
| Napa | 1.104% | 68% | 21% | 9% | 2% |
| Nevada | 1.052% | 56% | 13% | 8% | 23% |
| Orange | 1.064% | 61% | 5% | 10% | 23% |
| Placer | 1.068% | 63% | 16% | 8% | 13% |
| Plumas | 1.095% | 67% | 19% | 1% | 14% |
| Riverside | 1.173% | 47% | 9% | 6% | 38% |
| Sacramento | 1.155% | 56% | 14% | 10% | 21% |
| San Benito | 1.204% | 67% | 10% | 2% | 22% |
| San Bernardino | 1.127% | 40% | 9% | 5% | 45% |
| San Diego | 1.171% | 62% | 12% | 11% | 15% |
| San Francisco | 1.174% | 30% | 0% | 57% | 13% |
| San Joaquin | 1.122% | 58% | 19% | 8% | 15% |
| San Luis Obispo | 1.09% | 64% | 23% | 7% | 6% |
| San Mateo | 1.123% | 62% | 11% | 9% | 18% |
| Santa Barbara | 1.068% | 62% | 17% | 5% | 16% |
| Santa Clara | 1.193% | 62% | 15% | 9% | 14% |
| Santa Cruz | 1.097% | 56% | 11% | 5% | 27% |
| Shasta | 1.104% | 64% | 10% | 6% | 19% |
| Sierra | 1% | 34% | 52% | 1% | 13% |
| Siskiyou | 1.045% | 69% | 21% | 6% | 4% |
| Solano | 1.179% | 48% | 16% | 12% | 24% |
| Sonoma | 1.139% | 62% | 20% | 5% | 13% |
| Stanislaus | 1.117% | 72% | 12% | 6% | 10% |
| Sutter | 1.089% | 67% | 15% | 8% | 10% |
| Tehama | 1.055% | 69% | 24% | 4% | 3% |
| Trinity | 1.04% | 64% | 32% | 0% | 4% |
| Tulare | 1.1% | 61% | 17% | 6% | 16% |
| Tuolumne | 1.074% | 66% | 28% | 1% | 5% |
| Ventura | 1.116% | 53% | 15% | 8% | 24% |
| Yolo | 1.114% | 57% | 9% | 15% | 20% |
| Yuba | 1.097% | 69% | 19% | 2% | 9% |
“Schools / County / Cities / Other” show how each property-tax dollar is allocated in that county. Rows may not sum to exactly 100% due to rounding.
Lowest and highest property tax counties in California
By average effective rate (2024-25, State Board of Equalization), Modoc and Sierra counties tie for the lowest property tax in California (~1%), with Amador next, while the highest is in Kern County (~1.248%), with Alameda and Fresno close behind. The 1% Proposition 13 base is the same everywhere — the spread is voter-approved local debt. Mello-Roos and fixed direct assessments, where a parcel has them, are extra.
10 lowest-rate counties
| # | County | Avg rate |
|---|---|---|
| 1 | Modoc | 1% |
| = | Sierra | 1% |
| 3 | Amador | 1.013% |
| 4 | Lassen | 1.018% |
| 5 | Alpine | 1.03% |
| 6 | Mariposa | 1.031% |
| 7 | Del Norte | 1.037% |
| 8 | Trinity | 1.04% |
| 9 | Siskiyou | 1.045% |
| 10 | Inyo | 1.05% |
10 highest-rate counties (11 with a tie)
| # | County | Avg rate |
|---|---|---|
| 1 | Kern | 1.248% |
| 2 | Alameda | 1.22% |
| 3 | Fresno | 1.213% |
| 4 | San Benito | 1.204% |
| 5 | Santa Clara | 1.193% |
| 6 | Los Angeles | 1.181% |
| 7 | Solano | 1.179% |
| 8 | San Francisco | 1.174% |
| 9 | Riverside | 1.173% |
| 10 | San Diego | 1.171% |
| = | Imperial | 1.171% |
Average effective ad-valorem rate (all property-tax levies ÷ net assessed value), 2024-25, State Board of Equalization. A county average is not your parcel's rate, which depends on its Tax Rate Area; Mello-Roos and fixed direct assessments are billed separately.
The table above also shows how each county splits the dollar; the statewide picture and the 2012-to-now trend are on where California property taxes go.
These are county averages. Every county has its own page — select its name above for a rate breakdown, a county-specific calculator, due dates, and links to the county Assessor and Tax Collector. Los Angeles and Sacramento go further, with parcel-level Tax Rate Area and Mello-Roos lookups. Or estimate your own bill with the California property tax calculator →
Average single-family assessed value and typical bill by county
A county's rate is only half the bill — the other half is how much homes are assessed at. Across the 47 California counties the State Board of Equalization reports single-family data for (2025), the average single-family assessed value is about $602,307, running from $1,225,390 in San Mateo County down to $92,464 in Modoc County. Multiplying each county's average assessed value by its average rate gives a typical annual bill — from about $13,761 in San Mateo County at the top to under $1,000 in the lowest-value counties.
This is the average (mean) assessed value across existing single-family owners — a Proposition 13 basis that reflects when people bought, not current market or sale prices, and not the parcel medians shown on individual county pages. The typical bill is the average assessed value times the county average rate and excludes Mello-Roos and fixed direct assessments.
Showing 47 of 47 counties.
| County | Avg single-family assessed value | Avg rate | Typical bill |
|---|---|---|---|
| San Mateo | $1,225,390 | 1.123% | $13,761 |
| Santa Clara | $1,087,497 | 1.193% | $12,974 |
| San Francisco | $1,014,200 | 1.174% | $11,907 |
| Napa | $849,419 | 1.104% | $9,378 |
| Orange | $812,029 | 1.064% | $8,640 |
| Alameda | $731,914 | 1.22% | $8,929 |
| Monterey | $715,737 | 1.099% | $7,866 |
| Los Angeles | $705,867 | 1.181% | $8,336 |
| Santa Cruz | $704,242 | 1.097% | $7,726 |
| Contra Costa | $693,041 | 1.151% | $7,977 |
| San Diego | $677,080 | 1.171% | $7,929 |
| Mono | $674,914 | 1.113% | $7,512 |
| San Luis Obispo | $648,476 | 1.09% | $7,068 |
| Ventura | $628,137 | 1.116% | $7,010 |
| Placer | $611,636 | 1.068% | $6,532 |
| Sonoma | $607,376 | 1.139% | $6,918 |
| San Benito | $560,605 | 1.204% | $6,750 |
| Nevada | $531,213 | 1.052% | $5,588 |
| El Dorado | $526,133 | 1.058% | $5,566 |
| Riverside | $455,777 | 1.173% | $5,346 |
| Yolo | $452,351 | 1.114% | $5,039 |
| Solano | $435,090 | 1.179% | $5,130 |
| Sacramento | $393,021 | 1.155% | $4,539 |
| San Joaquin | $385,609 | 1.122% | $4,327 |
| San Bernardino | $363,087 | 1.127% | $4,092 |
| Amador | $345,212 | 1.013% | $3,497 |
| Calaveras | $342,833 | 1.075% | $3,685 |
| Inyo | $341,170 | 1.05% | $3,582 |
| Butte | $325,733 | 1.114% | $3,629 |
| Sutter | $312,442 | 1.089% | $3,402 |
| Tuolumne | $309,079 | 1.074% | $3,320 |
| Stanislaus | $306,821 | 1.117% | $3,427 |
| Yuba | $305,906 | 1.097% | $3,356 |
| Shasta | $303,137 | 1.104% | $3,347 |
| Fresno | $296,458 | 1.213% | $3,596 |
| Madera | $290,598 | 1.122% | $3,261 |
| Humboldt | $282,492 | 1.093% | $3,088 |
| Merced | $270,587 | 1.074% | $2,906 |
| Del Norte | $263,716 | 1.037% | $2,735 |
| Kern | $261,511 | 1.248% | $3,264 |
| Sierra | $244,896 | 1% | $2,449 |
| Tulare | $242,355 | 1.1% | $2,666 |
| Kings | $239,621 | 1.07% | $2,564 |
| Colusa | $227,123 | 1.096% | $2,489 |
| Siskiyou | $222,925 | 1.045% | $2,330 |
| Tehama | $201,181 | 1.055% | $2,122 |
| Modoc | $92,464 | 1% | $925 |
Source: California State Board of Equalization — Table E1 (secured residential assessed value by county) (2025), joined to the BOE county average rate. 47 of 58 counties report usable single-family totals for the latest year.
Frequently Asked Questions
What is the property tax rate in California?
The property tax rate in California is 1% of assessed value — the Proposition 13 general levy — plus local voter-approved debt (school, city, and special-district bonds) added on top. That brings the typical total to about 1.106% of assessed value, ranging from roughly 1% in Modoc and Sierra County to 1.248% in Kern County (2024-25, State Board of Equalization). Some parcels also carry Mello-Roos special taxes or fixed direct assessments that are billed separately.
What is the average property tax rate in California?
California's constitutional base rate is 1% of assessed value under Proposition 13, and voter-approved debt is added on top. Across the 58 counties the average effective ad-valorem rate is about 1.106%, ranging from roughly 1% in Modoc and Sierra County to 1.248% in Kern County (2024-25, from the State Board of Equalization).
Why do property tax rates differ by county?
The 1% Proposition 13 base is the same statewide, but each county's voters approve different amounts of bond debt (schools, cities, and special districts), which is added to the base rate. Counties with more approved bonds have higher average rates. Within a county the rate also varies by Tax Rate Area.
Which California county has the highest property tax rate?
By average effective rate, Kern County is near the top at about 1.248%, and Modoc and Sierra counties are near the bottom at about 1%. These are county averages; your parcel's rate depends on its Tax Rate Area, and Mello-Roos or special assessments can push a specific bill higher.
Is California property tax really 1%?
The 1% is the Proposition 13 general levy — the floor, not the whole bill. Voter-approved debt is added on top (bringing most counties into the low-to-mid 1.1% range), and some parcels also carry Mello-Roos special taxes and fixed direct assessments that are billed separately.
What is the average property tax bill by county in California?
It depends far more on home values than on the rate. Using the State Board of Equalization's single-family figures (2025) times each county's average rate, the typical bill ranges from about $13,761 a year in San Mateo County down to under $1,000 in the lowest-value counties. The average single-family assessed value statewide is about $602,307. See the by-county table above; these are averages for existing Proposition 13 owners, not a new buyer's bill.
What is the average assessed value of a California home by county?
For single-family homes, the average (mean) assessed value runs from about $1,225,390 in San Mateo County to $92,464 in Modoc County (2025, State Board of Equalization). This is the Proposition 13 assessed value across all existing owners — generally what they paid when they bought, rising no more than 2% a year — so it is lower than current market prices and is not a sale price.
Primary sources: California State Board of Equalization, county average property tax rates (assessment year 2024-25) · California State Board of Equalization, property taxes. Check a figure against the document before relying on it. Last reviewed October 2026.
Learn More
Source: California State Board of Equalization — county average property tax rate (assessment year 2024-25). Rates are county-average effective ad-valorem rates and exclude Mello-Roos and fixed direct assessments. Your parcel's actual rate depends on its Tax Rate Area. Educational information, not an official bill.
These are BOE county averages (all property-tax levies ÷ all net assessed value, 2024-25). Our individual county pages instead show the median Tax Rate Area rate on residential parcels for the latest roll year, so the two can differ by a few hundredths of a percentage point.
Last reviewed: October 2026.