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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 →

General legal information, not legal advice — verify important decisions with a licensed attorney.

Property Tax in states bordering California

The same rule in each neighboring state LawLert has verified, from that state’s own official source.

ArizonaInfo
No statewide property tax rate — Arizona property is classified and valued by each of the 15 county assessors and taxed at locally set rates to fund local governments, schools, and special districts (AZDOR centrally values utilities, mines, railroads, and airlines). Appeals, exemptions, and relief are handled at the county level; effective rates vary by county.
Verified Jul 3, 2026 · Source: azdor.gov · Full Arizona rule →
NevadaInfo
Nevada has no statewide property tax — real property is assessed and taxed locally by each county. Annual increases in a property owner's tax bill are limited by a partial abatement: capped at 3% for owner-occupied primary residences (and qualifying rentals) and 8% for other property, under NRS 361.4722–361.4723.
Verified Jul 3, 2026 · Source: tax.nv.gov · Full Nevada rule →
OregonInfo
County-administered: county assessors value property and collect the tax for 1,200+ local taxing districts. Tax applies to the lesser of real market value or maximum assessed value — MAV growth is capped at 3%/year (Measure 50) — with district permanent rate limits and Measure 5 category limits ("compression"), so bills do not track market value directly. Appeals go to the county Property Value Appeals Board by Dec. 31.
Verified Jul 17, 2026 · Source: oregon.gov · Full Oregon rule →

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