How Property Tax Works
San Diego County operates one of California's largest property tax systems, collecting over $7.4 billion annually to fund essential local services including schools, cities, the county government, and special districts. Property taxes represent the backbone of local government funding, supporting everything from public education and fire protection to libraries and infrastructure maintenance. In fiscal year 2024-2025, schools receive the largest share at 44.8% of property tax revenue, followed by county services at 13.0%, cities at 12.4%, and special districts at 3.3%.
What makes San Diego County's property tax system unique is its rapid assessment growth and comprehensive online services. The 2025-2026 assessment roll grew by 4.95% and broke records with $806 billion in total assessed value, marking the 13th consecutive year of positive growth. The county's Treasurer-Tax Collector and Assessor offices provide extensive digital resources for property owners, including online payment systems, supplemental tax calculators, and detailed property information databases. Property owners benefit from California's Proposition 13 protections, which limit annual assessment increases to 2% for properties that haven't changed ownership, while new construction and ownership transfers trigger immediate reassessment to current market value.