California Property Tax Rates by County 2026
California property tax rates are governed by Proposition 13, which caps the base tax rate at 1% of assessed value. However, local voter-approved bonds and assessments can push effective rates higher. Understanding your county's tax rate is important when calculating your net proceeds from a home sale.
This guide covers effective property tax rates for major California counties and explains how property taxes factor into selling your home.
Effective Tax Rates by County
While the base rate is 1% statewide, actual effective rates vary due to local bonds, Mello-Roos districts, and special assessments. Here are the effective rates for major counties where Acquily operates.
Kern County: 1.08%
Sacramento County: 1.12%
Fresno County: 1.05%
Stanislaus County: 1.06%
San Joaquin County: 1.14%
Tulare County: 1.04%
Los Angeles County: 1.16%
Shasta County: 0.97%
How Proposition 13 Works
Proposition 13 limits property tax increases to 2% per year as long as ownership does not change. When a property is sold, it is reassessed at current market value. This means a home purchased in 1990 for $100,000 may be taxed far below a similar home purchased today for $400,000.
This is important for sellers because your buyer will be reassessed at the purchase price, not your current assessed value.
Mello-Roos and Special Assessments
Many newer developments in California are in Mello-Roos districts, which add an additional tax of 0.5% to 1.5% on top of the base rate. These bonds fund infrastructure like roads, schools, and parks.
Check your annual tax bill for any special assessments. These can significantly increase your total property tax obligation and affect your home's attractiveness to buyers.
Property Taxes and Selling Your Home
When you sell your home, property taxes are prorated at closing. The seller pays for the portion of the year they owned the home, and the buyer pays for the remainder.
If you have unpaid property taxes, they become a lien on the property and must be paid at closing. If you owe back taxes and are struggling to sell, a cash buyer can often purchase the property and handle the tax lien directly.
Frequently Asked Questions
What is the property tax rate in California?
The base rate is 1% of assessed value under Proposition 13. Effective rates vary by county due to local bonds and assessments, ranging from about 0.97% to 1.16% in major counties.
Do I have to pay property taxes when I sell my house?
Yes. Property taxes are prorated at closing. You pay for the portion of the year you owned the home. Any unpaid back taxes must also be settled at closing.
What happens if I have unpaid property taxes?
Unpaid property taxes become a lien on your property. The lien must be cleared before the sale can close. After five years of unpaid taxes in California, the county can sell the property at a tax sale.
What is Mello-Roos?
Mello-Roos is a special tax district that funds community infrastructure. It adds 0.5% to 1.5% to your base property tax rate and is common in newer California developments.
Does Proposition 13 affect my sale price?
Not directly. But buyers may factor in the reassessed tax rate when making offers, especially for homes in Mello-Roos districts or high-tax areas.
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