Orange County
Property Tax Guide

Orange County, California operates one of the state's largest property tax systems, collecting over $9.7 billion annually from more than 886,000 secured property tax bills. Property taxes serve as the primary funding source for essential local services including public schools, fire protection, law enforcement, libraries, parks, and county government operations. The revenue generated from property taxes directly supports the daily services that Orange County's 3.2 million residents rely on, from emergency response to educational programs.

Orange County's property tax system follows California's Proposition 13 framework, which caps the basic tax rate at 1% of assessed value countywide. However, the total effective tax rate varies by location due to additional voter-approved bonds and special assessments for schools, cities, and special districts. What makes Orange County unique is its sophisticated Tax Rate Area (TRA) system, where each geographic area has a specific six-digit identifier corresponding to its unique combination of taxing jurisdictions. This means two neighboring properties might have different tax rates depending on which school district, city, or special districts serve their location.

Orange County's total effective property tax rates typically range from 1.30% to 2.05% of assessed value, depending on your specific Tax Rate Area. The base rate of 1% applies uniformly across all properties in California due to Proposition 13, but additional voter-approved taxes and assessments create the variation. School district bonds often represent the largest additional component, as residents have approved various measures to fund classroom construction, technology upgrades, and educational programs.

Your exact tax rate depends on your property's Tax Rate Area (TRA), a six-digit number that identifies the unique combination of jurisdictions serving your location. Properties in areas with newer infrastructure or recent school bond measures typically have higher rates, while older established areas may have lower additional assessments. The Orange County Auditor-Controller publishes annual TRA tax rate books showing the precise breakdown for each area.