How Much Are Property Taxes in San Diego?

Property taxes in San Diego fund essential local public services like education, fire protection, law enforcement, and infrastructure maintenance. These taxes are based on the assessed value of real estate within the county, which determines a property owner’s annual tax obligation.

Determining Your Property Tax Bill

Property tax calculations in San Diego are governed by Proposition 13, a 1978 constitutional amendment. This proposition establishes a property’s assessed value as its “base year value,” which is the market value at purchase or new construction. This base year value can only increase by a maximum of 2% annually.

The base year value is reassessed only upon a change in ownership or new construction. A general property tax levy of 1% is applied to this assessed value, forming the primary component of the annual tax bill.

Key Factors Influencing Your San Diego Property Tax

While Proposition 13 limits the annual increase of the base year value to 2%, a property’s assessed value resets to its current market value upon a change in ownership. This reassessment establishes a new base year value for the new owner, from which the 2% annual cap applies.

Beyond the standard 1% levy, property tax bills in San Diego can include additional assessments, such as Mello-Roos Community Facilities Districts taxes. These special taxes are levied on properties within specific districts to fund public improvements and services like schools, parks, roads, and utilities in new or developing areas. Mello-Roos taxes are separate from the general property tax and are added to the annual tax bill.

Local voters can also approve other special assessments for various community purposes. These charges might fund specific projects like school bonds, library improvements, or flood control initiatives. These additional assessments are typically levied as a fixed amount per parcel or based on property characteristics.

Understanding Your Property Tax Statement and Payment

The San Diego County Treasurer-Tax Collector mails annual property tax statements by early October each year. This statement provides a detailed breakdown of the assessed value, tax levies, and any special assessments applicable to the property, including payment due dates.

Property taxes are payable in two equal installments. The first is due November 1st and becomes delinquent if not paid by December 10th. The second is due February 1st and becomes delinquent if not paid by April 10th. If a due date falls on a weekend or holiday, the delinquency date is extended to the next business day.

Payment methods include online, mail, or in-person at the Treasurer-Tax Collector’s office. Property owners can also use direct debit or have their mortgage lender handle payments through an escrow account.

Potential Reductions and Appeals

Property owners in San Diego may be eligible for exemptions that can reduce their taxable assessed value. The most common is the Homeowners’ Exemption, which provides a $7,000 reduction from a property’s assessed value for owner-occupied primary residences. To qualify, the property must be the homeowner’s principal place of residence as of January 1st of the tax year.

Another available exemption is the Veterans’ Exemption, which can provide a reduction in assessed value for qualified veterans or their unmarried surviving spouses. This exemption can be either basic or disabled, with varying benefit amounts depending on specific eligibility criteria. Property owners must apply for these exemptions with the County Assessor’s office.

Property owners also have the right to appeal their assessed value if they believe it is incorrect. An appeal might be considered if the property’s market value has declined below its assessed value, or if there is a perceived clerical error in the assessment. Appeals are typically filed with the Assessment Appeals Board within a specific timeframe, usually between July 2nd and November 30th for the regular assessment period.