San Diego property tax rate
Average rate and assessed value for 2025-26
- San Diego County owners pay an average of 1.16729 percent of assessed value for 2025-26, before fixed charges; the City of San Diego's most common rate is 1.25114 percent.
- The rate is Proposition 13's 1 percent plus voter-approved bonds, and the County sets it for each of 5,165 tax rate areas, zones with the same taxing agencies.
- The County Assessor raises assessed value, the base for the rate, by no more than 2 percent a year until a sale or new construction.
The San Diego County Auditor and Controller puts the 2025-26 San Diego property tax rate at 1.16729 percent on average across 1,020,702 secured parcels. Owners of homes assessed at $800,000 in Carmel Valley and La Mesa pay different bills, because voters in each area approved different school and water bonds.
How the San Diego County property tax rate is built
| Part | What it is | 2025-26 |
|---|---|---|
| Base levy | Proposition 13's 1 percent of assessed value | 1.00 percent everywhere |
| Voter-approved debt | School, college, water and city bond rates for the parcel's tax rate area | By area; 0.16729 percent on average |
| Fixed charges | Mello-Roos and special assessments in flat dollars | Outside the rate |
The County Auditor applies the rate per $100 of assessed value and resets the debt part each year as local agencies issue new bonds or pay off old ones. Schools receive 44.7 percent of the 1 percent levy (2025-26).
The county receives 13.0 percent and cities 12.4 percent, plus 7.9 and 5.4 percent in place of vehicle license fees. The average San Diego County property tax rate was 1.15276 percent in 2024-25.
San Diego property tax rate by city
The Auditor publishes a separate rate for each tax rate area in its 2025-26 rate list, so one city can have more than one rate:
| City | Most common rate (2025-26) | Range across the city's tax rate areas |
|---|---|---|
| City of San Diego | 1.25114 percent | 1.03103 to 1.28214 percent |
| Carlsbad | 1.07830 percent | 1.06834 to 1.14247 percent |
| Chula Vista | 1.18748 percent | 1.13781 to 1.18748 percent |
| Escondido | 1.14011 percent | 1.07319 to 1.15863 percent |
| Oceanside | 1.12952 percent | 1.04574 to 1.12952 percent |
The most common rate is the one shared by the largest number of a city's tax rate areas, whatever their size.
Property tax on an $800,000 San Diego home
The owner of a City of San Diego home assessed at $800,000 owes this for 2025-26 at the city's most common rate, 1.25114 percent, before fixed charges:
| Line | Amount |
|---|---|
| Assessed value | $800,000.00 |
| California homeowners exemption | minus $7,000.00 |
| Taxable value | $793,000.00 |
| 1 percent base levy | $7,930.00 |
| Voter-approved bonds at 0.25114 percent | $1,991.54 |
| Tax before fixed charges | $9,921.54 |
Owners can run their own figures in the San Diego property tax calculator.
Fixed charges and Mello-Roos on the bill
Fixed charges are flat dollar amounts that local agencies add to the bill on top of the rate. Examples are Mello-Roos in San Diego, other special assessments and, in the City of San Diego, the San Diego trash fee.
In its 2018 guide for new homeowners, the Treasurer-Tax Collector shows a bill for a home assessed at $300,000, including fixed charges:
| Line | Amount |
|---|---|
| 1 percent tax | $3,000.00 |
| Voter-approved bonds at 0.12222 percent | $366.66 |
| Fixed charges, which may include Mello-Roos | $725.00 |
| Estimated annual tax | $4,091.66 |
That bill is about 1.36 percent of assessed value, while the rate is 1.12222 percent.
Only the agency that levies a fixed charge can say what next year's amount will be. Owners find its phone number next to the charge on the bill.
How to look up a parcel's tax rate area
Owners enter the tax rate area number from their bill in the Auditor's tax rate search to see its rate. A buyer without a bill can ask the seller for the latest one, or find it by parcel number on the Treasurer-Tax Collector's site.
When an owner needs a CPA for property tax
An owner splitting a bill between a home office and a rental unit, or paying Mello-Roos on a rental, can ask a CPA which parts are deductible. Start with how to choose a CPA.