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Updated 2025 Tax Year

San Diego County
Property Tax Guide

Everything you need to know about property taxes in San Diego County, CA. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
1.17% - 1.38%
1st Due
Nov 1
2nd Due
Feb 1
Exemptions
4+ Available
Section 1

How Property Tax Works

San Diego County property taxes are assessed and collected annually on all real estate within the county boundaries. These taxes serve as the primary funding source for essential local services including public schools, fire protection, police services, libraries, parks, and other municipal services that benefit homeowners and communities throughout the region.

Property tax in California operates under Proposition 13, which established a baseline tax rate of 1% of assessed value in 1978. In San Diego County, homeowners typically pay between 1.0% and 1.25% of their property's assessed value annually, with the additional amounts above the base 1% rate coming from voter-approved bonds for schools, cities, and special districts. The San Diego County Assessor Jordan Z. Marks certified the 2025 gross assessed value roll at a record $806 billion, representing a 4.95% increase over the previous year.

Property taxes in San Diego County are paid in two installments annually, with the first installment due November 1st (becoming delinquent after December 10th) and the second installment due February 1st (becoming delinquent after April 10th). The county provides various exemptions including the Homeowner's Exemption ($7,000 reduction in assessed value) and disabled veterans' exemptions, delivering over $322 million in property tax savings for 2025.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
General Tax Levy1.00%Base property tax rate established by Proposition 13
School Bonds0.10% - 0.15%Voter-approved bonds for local school districts
City/Municipal Bonds0.05% - 0.10%City infrastructure and municipal improvement bonds
Special Districts0.02% - 0.08%Fire districts, water districts, library districts, parks
Community Facilities Districts0.00% - 0.05%Infrastructure financing for specific developments
Total Effective Rate1.0% - 1.25%Combined rate varies by Tax Rate Area (TRA)

The exact tax rate for your property depends on your specific Tax Rate Area (TRA), which is determined by the combination of cities, schools, and special districts that serve your location. Each TRA is assigned a six-digit identifier, and San Diego County maintains detailed maps showing the boundaries of each tax rate area. Properties within the same TRA pay identical tax rates, while neighboring properties in different TRAs may have slightly different rates based on their local service providers.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in San Diego County, property taxes are due in two installments:

First Installment
Nov 1
Delinquent after Dec 10
Second Installment
Feb 1
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes are additional property tax bills issued when there is a change in ownership or completion of new construction on a property. These taxes are required by Article XIIIA of the California Constitution, which mandates reappraisal whenever ownership changes or new construction occurs. The San Diego County Assessor transmits supplemental assessments to the County Auditor for inclusion in the tax rolls.

A supplemental tax represents the difference between the property's previous assessed value and its new assessed value as of the date of ownership change or construction completion. The supplemental tax bill retroactively taxes this difference on a pro-rata basis for the remainder of the fiscal year (July 1 through June 30).

Calculation Formula: (New Assessed Value - Previous Assessed Value) × Tax Rate × (Months Remaining ÷ 12)

Example Calculation: If you purchase a home in January for $500,000 that was previously assessed at $350,000, with a tax rate of 1.10%:

  • Value increase: $500,000 - $350,000 = $150,000
  • Months remaining in fiscal year: 5 months (February through June)
  • Supplemental tax: $150,000 × 1.10% × (5 ÷ 12) = $687.50

Properties purchased or with construction completed between January 1 and May 31 will receive an additional supplemental bill for the entire following fiscal year. Multiple supplemental bills are possible depending on when the ownership change occurred and when the Assessor recorded the new value.

Example Calculation

$300,000 Home Example:

  • Assessed Value: $300,000
  • Less Homeowner's Exemption: -$7,000
  • Net Taxable Value: $293,000
  • Tax Rate: 1.10% (typical San Diego County rate)
  • Annual Property Tax: $293,000 × 1.10% = $3,223
  • Monthly Payment (if escrowed): $3,223 ÷ 12 = $268.58

$600,000 Home Example:

  • Assessed Value: $600,000
  • Less Homeowner's Exemption: -$7,000
  • Net Taxable Value: $593,000
  • Tax Rate: 1.15% (higher TRA rate)
  • Annual Property Tax: $593,000 × 1.15% = $6,819.50
  • Monthly Payment (if escrowed): $6,819.50 ÷ 12 = $568.29

$1,000,000 Home Example:

  • Assessed Value: $1,000,000
  • Less Homeowner's Exemption: -$7,000
  • Net Taxable Value: $993,000
  • Tax Rate: 1.20% (high-service TRA rate)
  • Annual Property Tax: $993,000 × 1.20% = $11,916
  • Monthly Payment (if escrowed): $11,916 ÷ 12 = $993

Note that the Homeowner's Exemption provides approximately $70-80 in annual savings regardless of property value ($7,000 × tax rate), not $7,000 in tax reduction. The exemption reduces your assessed value by $7,000, which then gets multiplied by your tax rate.

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Section 5

Escrow & Property Taxes

Most homeowners with mortgages have their property taxes collected through an escrow account managed by their mortgage lender. The lender collects 1/12th of the estimated annual property tax with each monthly mortgage payment, holds these funds in escrow, and pays the San Diego County Treasurer-Tax Collector directly when taxes are due.

Lenders typically pay property taxes before the delinquent dates to avoid penalties. First installment payments are usually made in November before the December 10th delinquency date, and second installment payments are made in February before the April 10th delinquency date. Your lender receives the tax bill directly and handles the payment process.

To verify your escrow is paying correctly, review your annual escrow analysis statement from your lender and check that property taxes are being paid on time. You can also verify payments were received by visiting the San Diego County Treasurer-Tax Collector's website and searching for your property. If you notice discrepancies or late payments, contact your lender immediately to resolve the issue.

For properties without escrow accounts, homeowners are responsible for paying property taxes directly to San Diego County. You can pay online, by mail, or in person. The county offers online payment options through their official website, accepting both credit cards and electronic checks. Property owners without escrow must ensure payments are made by the due dates to avoid penalties.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

When exactly are property taxes due in San Diego County? Property taxes are due November 1st for the first installment and February 1st for the second installment. First installment becomes delinquent after December 10th at 5:00 PM, and second installment becomes delinquent after April 10th at 5:00 PM. You can pay the entire year's taxes with the first installment if you prefer.

How do I qualify for the Homeowner's Exemption? You must occupy the dwelling as your principal residence as of January 1st and file a one-time application with the San Diego County Assessor. The exemption reduces your assessed value by $7,000, saving approximately $70-80 annually. You can file anytime after becoming eligible, but no later than February 15th. Check your tax bill for "EXEMPTION: HOMEOWNERS" to confirm you're receiving this benefit.

How is my property assessed and when can it increase? Under Proposition 13, your assessed value can only increase by a maximum of 2% per year unless there's a change in ownership or new construction. Properties are reassessed to current market value when sold. The County Assessor completes the annual assessment roll by July 1st, and assessment notices are mailed by August 1st.

How do I appeal my property assessment? For Fiscal Year 2025-2026, assessment appeals must be filed between July 2, 2025 and December 1, 2025. You can also request an "Informal Review of Assessment" between December 1, 2025 and April 30, 2026 if you believe your property value has fallen below the assessed value. Complete the Assessment Appeal Application available through San Diego County's website.

What happens if I pay my property taxes late? A 10% penalty is added to any unpaid taxes after the delinquent dates (December 10th and April 10th). Additional penalties and interest continue to accrue, and the property can eventually go to tax sale if taxes remain unpaid for several years. Always pay by the delinquent deadlines to avoid penalties.

How do I pay my property taxes online? Visit the San Diego County Treasurer-Tax Collector's website at www.SDTTC.com for online payment options. The site accepts electronic checks and credit cards, provides payment status information, and allows you to view your tax bill. Online payments are processed 24/7 and provide immediate confirmation.

What other property tax exemptions are available besides the Homeowner's Exemption? Disabled veterans may qualify for exemptions ranging from $100,000 to $150,000 in assessed value reduction depending on disability rating and income. San Diego County qualified over 17,500 disabled veterans for $29.5 million in tax savings in 2024. Other exemptions exist for seniors with limited income, although California's senior exemptions are more limited than some states.

How does supplemental tax work when I buy a home? When you purchase a home, the County Assessor reassesses the property to the purchase price. You'll receive 1-2 supplemental tax bills covering the period from your purchase date through the end of the fiscal year (June 30th). These bills are separate from your regular annual tax bills and are calculated based on the increased assessed value and remaining months in the tax year.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
Tax Doc
San Diego 2025 tax roll breaks record with $806 billion & ...sdarcc.gov
02
Tax Doc
San Diego - BOE Tax Rate Area Maps - CA.govboe.ca.gov
03
County
Assessor/Recorder/County Clerksdarcc.gov
04
Tax Doc
Explanation of Tax Rate Changes Operative April 1, 2025cdtfa.ca.gov
05
State
California Property Tax: An Overviewboe.ca.gov
06
Due dates: personal | FTB.ca.govftb.ca.gov
07
County
LTA 2025/020, County Assessment Appeals Filing Period for ...boe.ca.gov
08
Tax Doc
Property Tax Assessment Appealssandiegocounty.gov
09
Homeowners' Exemptionsdarcc.gov
10
County
COUNTY OF SAN DIEGO, CALIFORNIAsandiegocounty.gov
All sources verified as of 2025 Tax Year

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