The Victorville tax rate most people are asking about is one of two: the combined sales and use tax of 8.75%, or the property tax that starts at 1% of a home’s assessed value under Proposition 13. Both figures have layers underneath them, and the real cost to a resident or business owner usually includes a few additions on top.
Sales and Use Tax in Victorville
Every taxable purchase inside Victorville city limits is charged at 8.75%.1California Department of Tax and Fee Administration. California City and County Sales and Use Tax Rates That total is the sum of three separate taxes:
- The 7.25% statewide base rate, which funds the state general fund, local public safety, local health and social services, county transportation, and city or county operations.2California Department of Tax and Fee Administration. Detailed Description of the Sales and Use Tax Rate
- Measure I, a 0.50% countywide sales tax for transportation planning, construction, and maintenance across San Bernardino County, approved by voters in November 2004.3San Bernardino County Transportation Authority. Measure I Ordinance and Transportation Expenditure Plan
- Measure P, a 1.00% general-purpose tax approved by Victorville voters in November 2020, with revenue going to public safety, community improvements, and homelessness and housing programs.4City of Victorville. Measure P Annual Report 2025
The California Department of Tax and Fee Administration collects the tax and distributes it to the relevant jurisdictions. Businesses selling tangible personal property in Victorville need a seller’s permit from the CDTFA before they can collect it.
What Is Not Taxed
California exempts most unprepared food from sales tax. Produce, meat, dairy, bread, cereal, canned goods, and noneffervescent bottled water are not taxed at the register.5California Department of Tax and Fee Administration. Sales and Use Tax Regulations – Article 8 Prescription medications are also exempt. The exemption does not reach restaurant meals, hot prepared food, or carbonated beverages, so a receipt from a supermarket will show the 8.75% applied only to the non-food items in the basket.
Property Tax Rates
Victorville property taxes follow Article XIII A of the California Constitution, better known as Proposition 13. The base rate is capped at 1% of a property’s full cash value, which is generally the purchase price or the value at the time of new construction.6California Legislative Information. California Constitution Article XIII A – Tax Limitation Once assessed, the value can rise no more than 2% per year regardless of what the market does.7Justia Law. California Constitution Article XIII A Section 2
Your actual bill will come in above 1% because voter-approved bond measures add charges on top. In Victorville these commonly include local school districts, community college districts, and water agencies. The Constitution permits the additions when voters approve bonded debt for acquiring or improving real property, or for school construction and related projects. The San Bernardino County Auditor-Controller/Treasurer/Tax Collector sets the rates, calculates each bill, and handles collection.8San Bernardino County Auditor-Controller/Treasurer/Tax Collector. About Auditor-Controller/Treasurer/Tax Collector
The Supplemental Bill After You Buy
New owners often receive a supplemental property tax bill a few months after closing. When a property changes hands, the county reassesses it at the new purchase price. If that price is higher than the prior assessed value, you owe tax on the difference for the remaining months of the fiscal year, which runs July 1 through June 30.9California State Board of Equalization. Property Tax Annotations – 790.0000 The amount is prorated by the month you closed and arrives separately from your regular annual bill. Budget for both in the year you buy. The same rule applies to new construction.
Mello-Roos in Newer Subdivisions
Many newer Victorville neighborhoods sit inside Community Facilities Districts formed under the Mello-Roos Community Facilities Act of 1982.10California Legislative Information. California Code GOV 53321 A Mello-Roos special tax funds infrastructure and services tied to that specific area, such as fire protection, police services, park maintenance, street lighting, and flood control. The charge is a flat line item, not a percentage of assessed value, and it can add several hundred to several thousand dollars per year to housing costs.
If you buy a home in a Mello-Roos district, the seller must give you a written Notice of Special Tax before you sign a purchase contract. The notice has to disclose the maximum annual special tax, what the tax pays for, how long it runs, and any bond obligations tied to the district.11California Legislative Information. California Government Code 53341.5 A seller who skips that disclosure may give the buyer grounds to cancel or pursue a claim. Check the preliminary title report for Mello-Roos liens before making an offer.
Deadlines and Penalties
San Bernardino County collects property taxes in two installments. The first installment is due November 1 and becomes delinquent after December 10. The second is due February 1 and becomes delinquent after April 10.12California State Board of Equalization. Property Tax Calendar Miss either deadline and a 10% penalty attaches immediately to the unpaid amount.13California Legislative Information. California Revenue and Taxation Code 2617
If taxes stay unpaid through June 30, the property is declared tax-defaulted. A $15 redemption fee is added and interest starts accruing at 1.5% per month on the balance.14California State Controller’s Office. County Tax Collectors Reference Manual – Chapter 5000 That is 18% a year. After five years in default, the county can sell the property at auction.
Exemptions and Appeals
Homeowners’ Exemption
If you own and occupy a Victorville home as your primary residence, you qualify for a $7,000 reduction in assessed value, which saves roughly $70 a year at the 1% base rate.15California State Board of Equalization. Homeowners Exemption You have to file for it; the San Bernardino County Assessor does not apply it automatically.
Disabled Veterans’ Exemption
Veterans with a service-connected disability rated at 100%, or compensated at the 100% rate for unemployability, qualify for a much larger break. For the 2026 assessment year, the basic exemption reduces assessed value by $180,671. Veterans who also meet a household income limit of $81,131 qualify for the low-income version, which reduces assessed value by $271,009.16California State Board of Equalization. Disabled Veterans Exemption Increases for 2026 The amounts adjust annually for inflation.
Proposition 19 Value Transfers
Homeowners aged 55 or older can transfer their current assessed value to a replacement home anywhere in California under Proposition 19.17San Bernardino County. Property Tax Savings Opportunities A full transfer requires the replacement to be of equal or lesser market value; if it costs more, only the difference is reassessed. The same benefit extends to severely disabled persons and victims of wildfires or natural disasters.
Assessment Appeals
If you believe your assessed value is too high, you can file with the San Bernardino County Assessment Appeals Board. The filing fee is $45 per application and is non-refundable.18San Bernardino County Clerk of the Board. Assessment Appeals Filing does not pause your tax deadlines. If the board agrees the value was too high, you get a refund of the excess tax paid.
Transient Occupancy Tax on Short-Term Lodging
Hotels, motels, and short-term rentals in Victorville must collect a transient occupancy tax under Chapter 3.28 of the Victorville Municipal Code. The ordinance sets the TOT at a rate equal to the current combined state and local use tax rate, as declared by City Council resolution.19eCode360. Victorville Code of Ordinances Chapter 3.28 – Uniform Transient Occupancy Tax It applies to any stay of 30 consecutive calendar days or less and is collected from guests at payment. Operators file monthly reports with the City Treasurer and remit what they collect.
Business License Fees and Penalties
Anyone conducting business in Victorville must hold a current, active city business license. Renewal notices go out 30 to 60 days before expiration, and payment can be made in person, by mail, or online.20City of Victorville. Renewing a Business License Late penalties are steep. A 50% surcharge is added after 30 days, and another 50% after 60 days, capping the penalty at 100% of the original fee. Let a renewal slip past two months and you owe double.