San Diego property tax: the real rate and when it's due
The base rate is 1% of your assessed value (Prop 13), plus voter-approved bonds and any special assessments like Mello-Roos, so real bills run somewhat above 1%; for 2026–27 the first half is due November 1 and late after December 10, 2026, and the second half is due February 1 and late after April 10, 2027 (April 12, since the 10th is a Saturday).
- Base rate
- 1% of assessed value
- 1st installment late after
- Dec 10, 2026
- 2nd installment late after
- Apr 12, 2027
- Late penalty
- 10%
The short version
- Prop 13 caps the general levy at 1% of assessed value; your bill then adds voter-approved school and district bonds and flat special assessments.
- Assessed value rises with inflation but no more than 2% a year — until a sale or new construction triggers reassessment at market value.
- 2026–27 deadlines: 1st installment delinquent after Thursday, December 10, 2026; 2nd installment delinquent after April 10, 2027, which rolls to Monday, April 12.
- Miss a deadline and the County adds a 10% penalty. E-check payments online are free; cards cost 2.19%.
- File the homeowners' exemption by February 15 for about $70 a year off — once, and it renews automatically.
The number people quote — "property tax is 1% in California" — is the floor, not the bill. Your bill has three layers, and only the first is fixed statewide. The County mails 2026–27 bills in late September and early October, so if you own a home, one is arriving about now.
The three layers of a San Diego property tax bill
County of San Diego Auditor & Controller, General Information for Property Owners.
Why two neighbors pay very different amounts
Your assessed value is set when you buy, then can rise by inflation — capped at 2% a year — until the property sells again or you build something new. So a house bought in 1998 and an identical one next door bought in 2025 can have assessed values hundreds of thousands of dollars apart. When you buy, the County also sends one or more supplemental tax bills to cover the gap between the old owner's value and your purchase price for the rest of the fiscal year. Those are separate from the regular bill, so ask your lender whether its escrow account covers them — don't assume it does.
2026–27 property tax calendar
San Diego County Treasurer-Tax Collector and Assessor. If a delinquency date falls on a weekend or holiday, you have until the close of the next business day.
A worked example
| Line | Amount |
|---|---|
| Assessed value | $800,000 |
| Homeowners' exemption | −$7,000 |
| Net taxable value | $793,000 |
| 1% general levy | $7,930 |
| Voter-approved debt (varies by area) | See your bill |
| Special assessments (Mello-Roos etc.) | See your bill |
Illustration only. The debt rate and assessments depend on your parcel's tax rate area; the County lists each one on your bill.
- 01
Look up your bill
Search by address or parcel number on the Treasurer-Tax Collector's site.
- 02
Pay by e-check
Free and credited the same day. Credit and debit cards cost 2.19%. Online banking bill-pay mails a paper check that can take 5–10 business days.
- 03
Don't cut it close
The 10% penalty applies once the delinquency date passes. Bill-pay from your bank can take days to arrive, so send it well ahead.
- 04
New owner? Expect supplemental bills
They're separate from the annual bill. Confirm with your lender who pays them.
$9.83B
Property taxes billed countywide for 2025–26, a record
975,199
Secured tax bills issued for 2025–26
2%
Maximum yearly growth in assessed value without a sale
KEEP READING
SOURCES
Everything above traces back to one of these. Follow them — if one has changed and we haven't, that's our mistake, not yours.
- PrimarySecured property tax FAQs
San Diego County Treasurer-Tax Collector · 2026-09-29
Mailing, installment dates, weekend rule, payment methods
- PrimaryHomeowners' exemption
San Diego County Assessor/Recorder/County Clerk · 2026-09-29
$7,000 / ~$70; Feb 15; 80% late filing
County of San Diego Auditor & Controller
1% levy, voter-approved debt, special assessments, 2% cap, 10% penalty
San Diego County Treasurer-Tax Collector · 2025-10-30