State guide
California property taxes (2026)
✓ Verified August 2026 against official county pages — 3 sources linked below.
County pages for California are on the way — the statewide dates below apply everywhere, and county pages will add local rates, contacts, and exact appeal windows.
How California property taxes work
California property tax is built on Proposition 13: your base assessed value is set when you buy (or build), grows at most 2% a year after, and the base tax rate is 1% plus voter-approved debt. The county assessor sets values, and the treasurer-tax collector bills on a July–June fiscal year.
Secured bills arrive in the fall and split into two installments: the first due November 1 and delinquent after 5 pm December 10, the second due February 1 and delinquent after April 10 — each late installment takes an immediate 10% penalty (plus a small cost on the second).
Buy a home and a supplemental bill follows: the difference between the seller's old assessed value and yours, billed separately from the regular installments. It surprises nearly every first-time California buyer, and escrow usually does not pay it.
Appeals go to your county's Assessment Appeals Board during the regular filing window — July 2 through September 15 in some counties, July 2 through November 30 in the rest (the county's Clerk of the Board publishes which). Decline-in-value ('Prop 8') requests to the assessor are free and often faster when the market has dipped below your factored base value.
When payments are due
Two installments: due November 1 (delinquent after December 10) and February 1 (delinquent after April 10) — 10% penalty on each late installment.
| Payment | Due | Delinquent after | Notes |
|---|---|---|---|
| First installment (FY2026–27) | November 1, 2026 | December 10, 2026 | 10% penalty after 5 pm December 10 |
| Second installment | February 1, 2027 | April 10, 2027 | 10% penalty plus $10 cost after April 10 |
How to appeal your assessment
The statewide rule: File with your county's Assessment Appeals Board during the regular filing period — July 2 through September 15 or November 30, depending on the county
Which deadline applies depends on your county (the BOE publishes the list; your county Clerk of the Board confirms). Supplemental and escape assessments carry their own 60-day appeal windows from the notice date. For market dips, ask the assessor for a free decline-in-value review first.
- Check your assessed value in JulyMost assessors post values (and many mail notices) in July. Compare your factored base-year value against what the home would sell for.
- Try the assessor firstDecline-in-value (Prop 8) review requests are free and informal — the assessor can reduce a value that exceeds market without a formal appeal.
- File Form BOE-305-AH in the filing windowWith your county Clerk of the Board, July 2 – September 15 or November 30 depending on county; modest filing fees in some counties.
- Prepare your evidenceComparable sales around the January 1 lien date carry the hearing.
- Attend the Assessment Appeals Board hearingA quasi-judicial hearing; pay your installments on time while it's pending — appeals don't pause the bill.
County pages have the exact local deadlines, forms, and filing links.
Statewide exemptions
| Exemption | What it's worth | Deadline |
|---|---|---|
| Homeowners' exemption | $7,000 off assessed value on your owner-occupied home (about $70 a year at the 1% rate) — small, but it also matters for other programs | File by February 15 for the full exemption |
| Prop 19 base-value transfer (55+, disabled, disaster) | Homeowners 55+ (or disabled, or disaster victims) can move their low factored base-year value to a new California home up to three times | Claim within the statutory window around the move |
| Disabled veterans' exemption | A substantial exemption (basic and low-income tiers, indexed annually) for veterans with 100% service-connected disability and qualifying surviving spouses — far larger than the homeowners' exemption | File with the county assessor |
Reassessment
No periodic reassessment: your base value is set at purchase or new construction and grows at most 2% a year. Sales and construction trigger reassessment; market declines can be recognized temporarily through Prop 8 reviews.
Value notices (Assessed value notice) usually mail in July.
Common questions
- When are property taxes due in California?
- Two installments: due November 1 and delinquent after December 10, then due February 1 and delinquent after April 10. Each late installment takes an immediate 10% penalty — the December and April dates are the ones that matter.
- How do I appeal my California assessment?
- File with your county's Assessment Appeals Board between July 2 and your county's deadline — September 15 in some counties, November 30 in the rest. If the market has simply dipped below your factored base value, ask the assessor for a free Prop 8 decline-in-value review first.
- What is a supplemental tax bill?
- The catch-up bill after you buy: the county reassesses at your purchase price and bills the difference from the seller's old value, separately from the regular installments. Escrow usually doesn't cover it — budget for it in year one.
- Why are my neighbor's taxes so much lower than mine?
- Prop 13. Their assessed value was set when they bought decades ago and has grown at most 2% a year since; yours reset at your purchase price. Same street, very different bases.
- What exemptions should I have in California?
- At minimum the $7,000 homeowners' exemption (file by February 15). Disabled veterans have a far larger exemption, and homeowners 55+ can carry a low base value to a new home under Prop 19 — up to three times.
Sources
Every fact on this page comes from an official page. Check them yourself:
- Riverside County Treasurer-Tax Collector — secured due dates — checked 2026-08-12
- California BOE — assessment appeals — checked 2026-08-12
- LA County — property tax portal — checked 2026-08-12