San Diego Property Tax Rate: Base, Add-Ons, and Exemptions

The San Diego property tax rate for most homeowners falls between roughly 1.05% and 1.27% of a property’s assessed value, depending on which city and taxing districts the parcel sits in. The City of San Diego itself runs about 1.25% for the 2025–2026 fiscal year. Coronado is closer to 1.05%, and Lemon Grove reaches around 1.27%.¹ California’s constitution sets a 1% base rate for every parcel in the state; the rest of what you pay is voter-approved bond debt and local assessments that vary block by block.

Typical Total Rates by City

For 2025–2026, these are representative total ad valorem rates by city. They do not include flat-dollar Mello-Roos charges or fixed special assessments, which are billed separately on the same statement.¹

City of San Diego: 1.25114%
Chula Vista: 1.18748%
Oceanside: 1.11741%
Escondido: 1.14011%
Carlsbad: 1.07830%
El Cajon: 1.17108%
La Mesa: 1.19599%
Coronado: 1.05331%
Lemon Grove: 1.27164%

These are typical Tax Rate Areas for each city. Your actual rate can shift slightly up or down depending on the exact bonds and districts tied to your parcel. The county’s lookup tool at trasearch.sandiegocounty.gov returns the precise rate for any address.

The 1% Base Rate Under Proposition 13

California’s Constitution caps the base property tax at 1% of a property’s full cash value. Voters locked that limit in through Proposition 13 in 1978, and it applies to every residential and commercial parcel in the county.² The county collects the 1% and distributes it among cities, school districts, and special districts under a state formula. No local government can raise the base on its own.

The same constitutional provision carves out one exception, and that exception is where the variation above 1% comes from: voter-approved bonded debt.

What Pushes the Rate Above 1%

General Obligation Bonds

When San Diego County voters approve general obligation bonds for projects like school construction, library improvements, or transportation infrastructure, the debt repayment is added to the tax bills in the affected area. Most bond measures require a two-thirds supermajority. School facility bonds are the exception; under Proposition 39, passed in 2000, school districts only need 55% voter approval.² These bond charges are calculated as a percentage of assessed value and appear as separate line items.

Which bonds apply to you depends entirely on where the property sits. A home in the Sweetwater Union High School District faces different bond obligations than one in Poway Unified. That is the single biggest reason total rates vary across the county.

Mello-Roos Special Taxes

Newer developments in San Diego often fall within a Community Facilities District created under the Mello-Roos Community Facilities Act of 1982.³ Developers use these districts to finance roads, sewers, parks, and fire stations for new communities, and the cost is repaid through special taxes collected alongside the regular bill.

Mello-Roos works differently from an ad valorem tax. Instead of being tied to assessed value, the charge is typically a flat-dollar amount keyed to lot size or square footage. A homeowner in a Mello-Roos district can owe an additional $2,000 to $5,000 a year on top of the regular bill. The charge lasts until the bonds are repaid, which can take 20 to 40 years. If you are buying in a newer San Diego subdivision, check for Mello-Roos obligations before closing.

How Assessed Value Is Determined

Your tax bill is the rate multiplied by your assessed value, so how the county arrives at that value matters as much as the rate itself. The San Diego County Assessor sets a property’s “full cash value” based on fair market value at the time of purchase or when new construction is completed. Once that base year value is set, it can only increase by a maximum of 2% per year, no matter how fast the market moves.⁴

That 2% cap is the core benefit of Proposition 13 for long-term owners. Someone who bought a San Diego home for $300,000 in 2005 may have an assessed value near $450,000 today even if the market value is $900,000, and the tax bill reflects the lower figure. When the home sells, the Assessor resets the assessed value to the new purchase price, and the next owner’s bill jumps accordingly.

Supplemental Bills After You Buy

New San Diego homeowners are often caught off guard by supplemental tax bills that arrive separately from the regular annual bill. California requires the county to reassess property as of the first day of the month following a sale or the completion of new construction. The supplemental bill covers the difference between the old assessed value and the new one, prorated for the months remaining in the fiscal year, which ends June 30.⁵

Close escrow between January and May and you may receive two supplemental bills: one for the remainder of the current fiscal year and a second for the following fiscal year.⁶ A June closing produces only a single supplemental bill for the next full fiscal year starting July 1.

Supplemental bills are not sent to your mortgage lender for payment from escrow. You are personally responsible for paying them by the date printed on the bill.⁵ Missing one is a common mistake for new owners and triggers the same penalties as a missed regular installment.

Exemptions That Lower Your Bill

Homeowner’s Exemption

If you live in your San Diego home as your primary residence, you qualify for a $7,000 reduction in assessed value. That works out to roughly $70 to $90 in annual savings depending on your total rate. File claim form BOE-266 with the county assessor once, and the exemption stays in place as long as you continue living in the home. File by February 15 to receive the full exemption for that tax year.⁷

Disabled Veterans’ Exemption

Veterans rated 100% disabled by the U.S. Department of Veterans Affairs, or compensated at the 100% rate due to unemployability, receive a much larger exemption on their principal residence. The basic exemption reduces assessed value by roughly $100,000; the low-income version reduces it by about $150,000. Both amounts are adjusted annually for inflation.⁸ Unmarried surviving spouses of qualifying veterans can also claim it.

Property Tax Postponement for Seniors

California’s Property Tax Postponement program lets qualifying homeowners defer property taxes entirely until they move, sell, or pass away. To qualify, you must be at least 62 (or blind or disabled), have household income of $55,181 or less, hold at least 40% equity, and have no reverse mortgage.⁹ The state pays the taxes and places a lien on the property, which is repaid when the home eventually transfers.

Payment Schedule and Penalties

San Diego County property taxes are paid in two installments. The first is due November 1 and becomes delinquent after December 10. The second is due February 1 and becomes delinquent after April 10.¹⁰ Missing either deadline triggers a 10% penalty on the unpaid amount. The second installment also carries a $10 administrative cost if paid late.

The county accepts payments online at sdttc.com. Paying by e-check is free.¹¹ Credit card payments carry a convenience fee charged by the processor, typically around 2.19%. Mailed payments need a USPS postmark on or before the delinquency date.

If your mortgage includes an escrow account, your lender collects a monthly share of estimated property taxes and pays the county directly. Verify this with your servicer so you don’t accidentally double-pay. Escrow accounts typically do not cover supplemental tax bills or Mello-Roos charges, so plan to handle those yourself.

Taxes that remain unpaid at the end of the fiscal year on June 30 push the property into “tax-defaulted” status, which adds a $33 redemption fee and a penalty of 1.5% per month, or 18% per year, on the outstanding balance.¹⁰

Reading Your Tax Bill

Every parcel in San Diego County has a unique Assessor’s Parcel Number (APN). It appears on your deed and in the upper-left corner of previous tax bills. Enter it at sdttc.com to pull up the current bill and payment status.

The bill breaks down into two categories. Ad valorem taxes are percentage-based charges calculated on assessed value, including the 1% base levy and any voter-approved bond rates. Fixed-charge special assessments are flat-dollar amounts for specific services like flood control, vector control, or sewer maintenance; Mello-Roos charges also appear in this section. Each parcel carries a Tax Rate Area code that identifies the exact mix of taxing agencies, searchable at trasearch.sandiegocounty.gov.¹

Appealing Your Assessed Value

If you believe the county has overvalued your property, you can file with the San Diego County Assessment Appeals Board. For the 2025–2026 fiscal year, the filing window runs from July 2, 2025 through December 1, 2025.¹² Submit the Assessment Appeal Application to the Clerk of the Board of Supervisors by mail or in person at 1600 Pacific Highway, Room 402, San Diego, CA 92101.

The strongest appeals rely on recent sales of comparable homes — similar in size, age, condition, and location — showing values below your assessment. An independent appraisal and photographs of deferred maintenance or property conditions that reduce value also help. You can also argue that your parcel is assessed higher than comparable properties in the same area, even when every assessment is below market. If the board agrees, it reduces your assessed value, which lowers the tax bill going forward until the next reassessment event.

1
San Diego County. Tax Rate Area Search
2
Justia. California Constitution Article XIII A – Tax Limitation
3
California Legislative Information. California Code GOV 53321 – Proceedings to Create a Community Facilities District
4
California Legislative Information. California Constitution Article XIII A – Tax Limitation
5
San Diego County Treasurer-Tax Collector. Supplemental Property Taxes
6
California State Board of Equalization. Supplemental Assessment
7
California State Board of Equalization. Homeowners’ Exemption
8
California State Board of Equalization. Disabled Veterans’ Exemption
9
California State Controller’s Office. Property Tax Postponement Fact Sheet
10
San Diego County Treasurer-Tax Collector. Tax Collection
11
San Diego County Treasurer-Tax Collector. San Diego County Treasurer-Tax Collector
12
County of San Diego. Property Tax Assessment Appeals