If you own property in Oakland, you pay the Oakland parcel tax as a set of flat annual charges tacked onto your Alameda County property tax bill. A typical single-family homeowner owes roughly $850 or more a year across six voter-approved measures — three from the City of Oakland and three from the Oakland Unified School District — before annual cost-of-living adjustments push the number higher. Low-income, senior, disabled, and nonprofit owners can apply for exemptions, but the city and school district run separate programs with separate deadlines.
What You Owe Each Year
Three city parcel taxes appear on Oakland tax bills in the 2025-26 fiscal year. Each was approved by voters and funds a specific set of services. The amounts below are base rates; the city council adjusts them upward each year based on Bay Area cost-of-living figures, so the figure on your bill will be somewhat higher.
Measure Q — Parks and Homelessness
Approved in March 2020, Measure Q charges $148 per year on single-family parcels and $101.08 per residential unit on multi-family properties. The money funds park maintenance, homelessness services, water quality work, and administration.1City of Oakland. Parks and Rec Preservation The tax runs through fiscal year 2039-40.
Measure NN — Public Safety
Measure NN took effect July 1, 2025, after Oakland voters approved it in November 2024 with about 71 percent support. It replaced the expiring Measure Z at significantly higher rates: $198 per year on single-family parcels and $132 per unit on multi-family parcels.2Alameda County Registrar of Voters. Measure NN It is authorized for nine years.
Measure D — Libraries
Approved in June 2018, Measure D funds Oakland Public Library operations at $75 per year on single-family parcels and $51.24 per residential unit on multi-family properties.3Alameda County Registrar of Voters. Measure D The revenue is dedicated to direct library services across the branch system, and the measure runs through fiscal year 2037-38.4Oakland Public Library. Measure D June 2018
Annual Rate Adjustments
The city council can increase Measures D and Q each year by the greater of the Bay Area Consumer Price Index or California per capita personal income growth. Measure NN allows annual CPI adjustments as well. For fiscal year 2025-26, the city applied a 3.6 percent upward adjustment to Measures D and Q, and these increases compound, so the gap between base rates and billed rates grows each year.
What the School District Charges
Oakland Unified School District levies three separate parcel taxes that show up on the same county bill as the city measures:
- Measure G: $195 per year on each taxable parcel.
- Measure G1: $120 per year per taxable parcel.
- Measure H: $120 per year per taxable parcel.5Oakland Unified School District. Parcel Taxes
Combined, OUSD parcel taxes add $435 per year to a single-family owner’s bill. Added to the three city measures, the total parcel tax burden for a typical Oakland homeowner reaches roughly $850 a year before CPI adjustments.
Vacant Property Tax
A separate levy, the Vacant Property Tax under Measure W, charges $6,000 per vacant parcel and $3,000 per vacant condominium unit each year, targeting properties used fewer than 50 days annually.6Alameda County Registrar of Voters. Measure W If your property is occupied or in active use, this tax does not apply to you.
Who Can Get an Exemption
The city and the school district administer exemptions separately, so qualifying for one does not automatically cover the other. In most cases you need to file two applications.
Very Low-Income Homeowners
If you own and occupy your home and your household’s total income falls below 50 percent of the Area Median Income for Oakland, you can qualify for exemption from city parcel taxes.6Alameda County Registrar of Voters. Measure W The threshold varies by household size and is updated annually by HUD. For 2025, the very low-income limit in the Oakland-Fremont area is $55,950 for a single person, $79,900 for a family of four, and $105,500 for a household of eight.7U.S. Department of Housing and Urban Development. FY2025 HOME Income Limits – California Every household member’s income counts.
OUSD Measures G and G1 use a similar standard, tying the exemption to the Section 8 very-low-income level for your family size.5Oakland Unified School District. Parcel Taxes
Seniors
Homeowners age 65 or older with household income below 80 percent of Area Median Income can claim the senior exemption for city parcel taxes.6Alameda County Registrar of Voters. Measure W The 80 percent cap is more generous than the very-low-income threshold, so some seniors who earn too much for the general exemption still qualify under this one.
For OUSD, the senior exemption under Measures G1 and H has no stated income test, and once approved it does not need to be renewed each year.5Oakland Unified School District. Parcel Taxes That is a meaningful difference from the city exemption, which requires annual renewal.
Disability
OUSD’s Measure H has two disability-based exemptions. Homeowners receiving Supplemental Security Income for a disability qualify regardless of age or income. Homeowners receiving Social Security Disability Insurance also qualify if their yearly income does not exceed 250 percent of the federal poverty guidelines. Both must be renewed annually.5Oakland Unified School District. Parcel Taxes
Nonprofits and Religious Organizations
Property owned by religious institutions, schools, nonprofits, and affordable housing providers can qualify for full exemptions from city parcel taxes. These owners generally need to show a current Oakland business license and proof of their property tax exemption from Alameda County, such as an approved Claim for Welfare Exemption.8City of Oakland. Property Tax Exemptions and Refunds
How to Apply to the City
The city runs its parcel tax exemptions through the SPARE program (Special Parcel Assessment Reduction/Exemption). One application covers Measures Q, NN, and D together.
The deadline for the 2026-27 tax year is May 15, 2026, or the next business day if that date falls on a weekend. Late applications can still be accepted if they arrive within one year of the final tax payment date for that cycle.8City of Oakland. Property Tax Exemptions and Refunds Miss the window entirely and you pay the full tax that year and reapply next cycle.
Download the SPARE Exemption Application from the City of Oakland Finance Department website. Low-income applicants must provide documentation of every household member’s income, including federal tax returns. Any household member with no income during the relevant year must submit a No-Income Affidavit, though this is waived for dependents age 26 or younger who appear on your tax return.8City of Oakland. Property Tax Exemptions and Refunds Submit everything together. Incomplete applications are denied.
Send the completed packet to SPARE at 150 Frank H. Ogawa Plaza, Suite 5342, Oakland, CA 94612, by email to spare@oaklandca.gov, or drop it in the lobby drop box at the same address.8City of Oakland. Property Tax Exemptions and Refunds City exemptions are good for one tax year and must be renewed annually.
How to Apply to the School District
OUSD runs its own process. Even if your SPARE application is approved, you still have to apply separately to get relief from the school district’s $435 annual charge.
The deadline for the 2026-27 OUSD exemption is July 13, 2026. Late applications cannot be processed.5Oakland Unified School District. Parcel Taxes Mail the application and supporting documents to OUSD Fiscal Services Office, 1011 Union Street, Oakland, CA 94607, or email them to ousdparceltax@ousd.org. The form is on the OUSD website.
Most OUSD exemptions require annual renewal. The one exception: seniors approved for the G1 and H exemption do not need to reapply each year.5Oakland Unified School District. Parcel Taxes
When the Bill Comes Due
Neither the city nor OUSD sends a separate bill. Every parcel tax appears as a line item on your annual Alameda County property tax bill and is collected by the county treasurer-tax collector, which then distributes the revenue back to the city and school district.
The bill is paid in two installments. The first is due by December 10, the second by April 10.9Alameda County Assessor. Important Dates – Property Tax Calendar If either date falls on a weekend or holiday, payment postmarked by the next business day is on time. Missing a deadline triggers a 10 percent penalty under California law, with additional fees and interest if the balance goes into default after June 30.
Because parcel taxes are bundled with your regular property tax, falling behind on one means falling behind on all of them. The county will not let you pay the property tax portion while skipping the parcel taxes. If your mortgage servicer pays your taxes through escrow, parcel taxes are typically included, but confirm it. Rising parcel tax rates can create escrow shortages that catch homeowners off guard.