Rate Breakdown

Property taxes in San Diego County are calculated by multiplying the assessed value (minus exemptions) by the total local millage rate.

How Property Tax Works in San Diego County

San Diego County, like the rest of California, calculates property tax based on the property's assessed value as of the lien date—January 1 of the tax year. The County Assessor determines that value by taking the property's market value and then applying the statutory “base‑year” limitation, which caps annual increases at 2 percent unless there is a change in ownership or new construction. The resulting assessed value is multiplied by the combined local tax rate, expressed in millage (one mill equals $1 per $1,000 of assessed value). For most residential parcels the total millage rate falls between 1.1 % and 1.2 % (≈1,100–1,200 mills), but it can rise in neighborhoods with special assessments, school bonds, or community‑facility districts. To estimate your tax, simply multiply the assessed value by the current millage rate and add any special assessments that appear on the bill.

Available Exemptions

California offers several exemptions that reduce the taxable portion of a property's assessed value. Eligible homeowners should review each option and submit the appropriate claim forms to the San Diego County Assessor’s Office.

• Homeowners (Homestead) Exemption: Reduces the assessed value by $7,000 for a primary residence, providing modest tax relief for most owners.
• Senior Citizen Exemption: Residents aged 62 or older with household incomes below $45,000 (adjusted annually) may receive an additional $7,000 reduction.
• Disabled/Veteran Exemption: Qualified disabled persons and veterans (including surviving spouses) can claim a $7,000 exemption; a further $5,000 is available for those with service‑related disabilities.
• Proposition 19 Transfer: Allows eligible seniors, disabled homeowners, or veteran survivors to transfer their primary‑residence tax base to a new home anywhere in the state, preserving low‑rate assessments.

Payment Schedule & Deadlines

San Diego County bills property taxes twice a year. The first installment is due on November 1 and becomes delinquent after December 10. The second installment is payable on February 1 and is delinquent after April 10. Both installments may be paid in full, or homeowners can opt for a third‑quarter installment plan (usually an additional $25 processing fee). Late payments incur a 10 percent penalty plus interest that accrues daily; the penalty applies once the delinquency date passes, regardless of when the bill is eventually paid. Paying early—especially via electronic funds transfer—avoids penalties and may qualify for modest discounts offered by some lenders.

Appealing Your Assessment

If you believe your property’s assessed value is inaccurate, you have the right to appeal. The process begins with filing a **Notice of Appeal** with the San Diego County Assessment Appeals Board (AAB) by the **30 day deadline** after receiving your assessment notice (typically in July). After the notice is filed, you must submit a formal written protest, supporting evidence (e.g., recent comparable sales, appraisal report), and any required filing fees. The AAB will schedule a hearing, during which you can present your case in person or by written declaration. The board issues a decision, which can be accepted, modified, or upheld. If unsatisfied, you may further appeal to the State Board of Equalization within 30 days of the AAB’s written decision. Engaging a qualified property tax attorney or consultant can improve the odds of a successful outcome.