Seller guide · 8 min read
San Diego County property taxes, explained.
California property taxes are predictable while you own and jarring when ownership changes. Understanding the Prop 13 base, what triggers reassessment, and how delinquency works helps you decide whether to keep, transfer, or sell a house — and avoid a surprise bill after you do.
The basics
How your bill is calculated
General information for California homeowners, not legal, tax, or financial advice. Laws change and every situation differs — confirm with a California attorney, escrow or title company, or tax professional.
Prop 13 base year value
Your assessed value is what you paid (or the market value when you acquired it), and it can rise no more than 2% per year while you own. The general tax rate is 1% of assessed value plus voter-approved bonds — in most of the South Bay, roughly 1.1%–1.25% total.
Reassessment on change of ownership
A sale, and most transfers, reset the assessed value to current market value. That's why a long-time owner's bill can be a fraction of a new neighbor's.
Supplemental bills
After a reassessment, the Assessor bills the difference between the old and new value for the remainder of the fiscal year. Supplemental bills arrive separately from the regular bill, often months later, and are not paid through an impound account.
Special assessments
Mello-Roos community facilities districts and other direct levies appear on the bill in newer areas — Otay Ranch, eastern Chula Vista, parts of San Ysidro and Otay Mesa. They're disclosed in the NHD report and transfer with the house.
Prop 19
Inheritance and seniors under Proposition 19
Prop 19 changed two things in 2021. For heirs: the parent-child exclusion now applies only when the child moves into the inherited home as a primary residence and files the claim on time, and protects only the old assessed value plus a set allowance; everything above that is reassessed. Second homes and rentals passed to children are reassessed fully. For seniors, severely disabled homeowners, and disaster victims: you can now transfer your low Prop 13 base to a replacement home anywhere in California, up to three times, even to a more expensive home (with the difference added).
The San Diego County Assessor's office handles both the parent-child exclusion claim and the base-year-value transfer. Deadlines matter; late claims can lose part of the benefit.
Exemptions and relief
Ways to lower or defer the bill
- Homeowners' exemption — a small reduction in assessed value for an owner-occupied primary residence; file once with the Assessor
- Decline-in-value (Prop 8) review — if market value falls below your assessed value, you can request a temporary reduction
- Assessment appeal — file with the San Diego County Assessment Appeals Board within the annual window if you believe the assessed value is too high
- Property Tax Postponement — the State Controller's program lets qualifying seniors and disabled homeowners defer current taxes on their residence, secured by a lien
- Disabled veterans' exemption — a larger exemption for qualifying veterans
Falling behind
Delinquency, penalties, and tax sale
Bills are due in two installments — November 1 and February 1 — and become delinquent after December 10 and April 10, each with a 10% penalty. Unpaid taxes become tax-defaulted on July 1, after which redemption penalties accrue monthly plus a fee. After five years in default (three for certain properties), the Treasurer-Tax Collector can sell the property at public auction to satisfy the taxes, and there is no redemption after the sale.
Most owners of tax-defaulted property can open a five-year installment plan, which stops the power-to-sell clock as long as payments and current taxes stay current. A sale of the house pays the full redemption amount through escrow. See our delinquent-taxes page.
FAQ
Questions San Diego homeowners ask
Will my buyer's taxes go up when I sell?
Yes — the buyer is reassessed to the purchase price. That doesn't affect you, except that buyers factor the higher bill into what they can afford.
I'm transferring the house to my child. Will it be reassessed?
Under Prop 19, generally yes unless the child makes it their primary residence and claims the exclusion, and then only partially if the value has grown well beyond the assessed value. Talk to the Assessor's office or an attorney before transferring.
What is a supplemental tax bill and why did I get one months after buying?
It's the catch-up bill for the difference between the seller's old assessed value and your purchase price, for the part of the year you owned the house. It's normal, and it isn't paid by your lender's impound account.
Can I sell if the property is tax-defaulted?
Yes, as long as it hasn't been sold at a tax sale. Escrow obtains the redemption amount and pays it at closing.