How Much Is Property Tax in San Diego?

Property taxes are a source of revenue for local governments, funding public services. In San Diego County, these taxes contribute significantly to the budgets of schools, libraries, public safety departments, and various infrastructure projects. Understanding how these taxes are determined and collected clarifies a homeowner’s financial obligations and the impact of their contributions.

Property Tax Assessment in San Diego

Property tax calculations in San Diego County begin with a property’s assessed value, governed by California’s Proposition 13. This 1978 constitutional amendment stipulates that a property’s base assessed value is established at its purchase price or the cost of new construction.

Following the initial assessment, the property’s assessed value can increase annually by an inflation factor, capped at 2% per year. This limitation provides predictability for property owners regarding future tax liabilities. However, certain events trigger a full reassessment of the property to its current market value.

A change in ownership is the most common trigger for reassessment, resetting the base value to the new purchase price. The completion of new construction can also lead to reassessment of the added value. When these events occur, new property owners may receive supplemental tax bills to account for the increase in assessed value from the date of the change until the next regular tax bill.

Components of the Property Tax Bill

A property tax bill in San Diego County includes several elements, based on the assessed value established through Proposition 13. The primary component is the general ad valorem tax, limited to 1% of the property’s assessed value. This rate applies to all taxable properties unless exempted.

Beyond the 1% base levy, property tax bills can include special taxes or direct assessments. Mello-Roos Community Facilities District (CFD) taxes are common additional charges, financing public improvements and services in specific areas, such as schools, parks, and infrastructure. These taxes are levied for a defined period, often 20 to 40 years, and are determined by a special tax formula that may vary based on property type.

Voter-approved bond measures also contribute to the total property tax bill. These bonds fund specific projects like school construction or public facility upgrades, with debt service collected through additional tax rates. Other direct assessments may appear for services like sanitation, street lighting, or flood control, representing charges for specific benefits provided to the property.

Homeowners may qualify for exemptions that can reduce their tax liability. The Homeowners’ Exemption provides a $7,000 reduction from a property’s assessed value for owner-occupied primary residences, resulting in an approximate annual savings of $70. This exemption requires a one-time application as long as the property remains the owner’s primary residence.

Another exemption is the Disabled Veterans’ Exemption, available to qualifying military veterans with a 100% service-connected disability or their unmarried surviving spouses. For 2025, the basic exemption can reduce the assessed value by $175,298, while a low-income exemption can provide a reduction of up to $262,950, provided certain household income limits are met. This exemption also applies only to the veteran’s principal residence.

Finding and Understanding Your Tax Bill

Locating and interpreting property tax information is a process for San Diego County property owners. The San Diego County Assessor’s Office and the Treasurer-Tax Collector’s Office maintain websites that provide public access to property tax data. These online platforms allow individuals to search for property tax details using either a property address or an Assessor’s Parcel Number (APN).

Once accessed, the online portals or a physical tax bill display information about a property’s tax obligations. This includes the current assessed value, the total tax amount due, and an itemized breakdown of charges. The itemization helps distinguish the base 1% levy from any special assessments, such as Mello-Roos taxes or voter-approved bonds, and indicates if any exemptions have been applied. Understanding these components allows property owners to verify the accuracy of their bill and understand the various levies contributing to their total tax amount.

Payment Process and Deadlines

San Diego County property taxes are collected in two annual installments, each with due and delinquency dates. The first installment is due on November 1st and becomes delinquent if not paid by December 10th. The second installment is due on February 1st and becomes delinquent if not paid by April 10th. If a delinquency date falls on a weekend or holiday, the deadline extends to the close of business on the next business day.

Several methods are available for making property tax payments. Online payment portals offer e-check options, which are free of charge and provide an immediate receipt. Payments can also be made by mail or in person at the Treasurer-Tax Collector’s Office.

Failing to meet the payment deadlines can result in penalties. A 10% penalty is applied to the first installment if it is not paid by December 10th. If the second installment is late, a 10% penalty plus an additional $10 fee is assessed. Further penalties accrue if taxes remain unpaid after June 30th, including a 1.5% penalty per month and a $33 redemption fee. Continued non-payment for five years can lead to the property being sold at a tax sale.