California Property Tax: Lookup, Pay & Rates Guide 2026

Updated 2026 • Official California Links

California County Tax Bill Search, Online Payment, Proposition 13 and Assessment Help

A practical California property tax guide for homeowners, buyers and landlords who need to look up a county tax bill, pay online, understand the 1% base rate, review supplemental bills, claim a homeowners exemption or appeal an assessed value.

1%
Base rate rule
Dec 10
1st delinquent date
Apr 10
2nd delinquent date
$7k
Homeowners exemption
California State Board of Equalization – Property Tax Department
(916) 274-3350
Mailing address listed by BOE: Property Tax Department, MIC: 63, P.O. Box 942879, Sacramento, CA 94279-0063. Email: PTWebRequests@boe.ca.gov. For actual tax bill payment, use your county tax collector.

01 — Overview

California Property Tax Lookup, County Tax Collector and Assessor Basics

California property tax is mostly handled at the county level. The county assessor values the property, the auditor-controller applies rates and charges, and the county tax collector or treasurer-tax collector sends and collects the bill.

This is why California property owners should not search for one single statewide payment page. A home in Los Angeles County, Orange County, San Diego County, Alameda County or Riverside County will usually have a different official county payment portal.

Simple rule: Use the county assessor for assessed value, parcel records and exemptions. Use the county tax collector for bill lookup, online payment, payment history and delinquent balances. Use the State Board of Equalization for statewide property tax guidance.
NeedBest Official Office / ToolWhat You Can Do
Pay property taxCounty Tax Collector or Treasurer-Tax CollectorPay online, view bill, print receipt, review payment history and check penalties.
Find parcel valueCounty AssessorSearch parcel number, assessed value, ownership mailing address and exemption status.
Understand ratesCounty Auditor-Controller / Tax Collector bill detailsReview 1% general levy, voter-approved debt, direct assessments and special charges.
Appeal assessed valueCounty Assessment Appeals BoardFile or review assessment appeal rules when you disagree with assessed value.

02 — Lookup

How to Search California Property Tax by Parcel Number, Address or Bill Number

A California property tax lookup normally starts with the county where the property is located. Some counties allow search by assessor parcel number, address, tax bill number, assessment number or owner-related details.

1
Identify the county first
County location controls the correct payment portal

Start by confirming the county where the property is located. This is important because California’s 58 counties operate their own assessor and tax collector systems.

If you only know the address, search the address with the county name and “official assessor parcel search” or “official tax collector property tax.” Avoid ad-style payment results.

2
Use the county assessor for parcel and value details
Helpful for APN, assessed value and exemption review

The county assessor search is useful when you need the assessor parcel number, assessed value, base year value, property characteristics, mailing address or homeowners exemption information.

Before paying a bill, compare the parcel number and property address against the assessor record so you do not pay the wrong parcel.

3
Use the county tax collector for bill and payment details
This is where due amounts and installment status appear

Open the official county tax collector or treasurer-tax collector website. Search your secured property tax bill by parcel number, bill number, property address or tax year where available.

Review whether you are seeing the annual secured bill, a supplemental bill, an escaped assessment, an unsecured bill or a prior-year delinquent amount.

4
Download or save the bill copy
Useful for escrow, accounting and sale records

Many county tax collector websites let you view or download a PDF bill. Save a copy each year with your payment receipt. This helps during refinance, sale closing, rental bookkeeping and CPA review.

Lookup tip: In California, the assessor parcel number is often the fastest way to find the correct tax bill. Keep your APN saved with your deed, insurance and escrow documents.

03 — Pay

How to Pay a California County Property Tax Bill Online

California property tax payments are made through the county tax collector or treasurer-tax collector. Most counties provide online payment, mailed payment, phone payment or in-person options, but the exact payment methods and fees vary by county.

Online payment

Many counties allow e-check, credit card or debit card payments. E-check may be lower cost in some counties, but always check the final payment screen.

Mail or in-person payment

If mailing, follow the county’s postmark rules. If paying in person, check office hours, holiday closure and accepted payment types first.

1
Open the official county tax collector website
Do not start from random payment ads

Search for your county name plus “tax collector property tax official.” Confirm the website is a county government website or a payment portal directly linked from the official county tax collector page.

2
Search the secured tax bill
Use APN, bill number, assessment number or address

Enter the parcel number or bill details exactly as shown on your tax bill. If the county search is sensitive, remove spaces or dashes and try again. Some counties separate secured, supplemental and unsecured tax searches.

3
Check installment and delinquency dates
California secured bills are commonly split into two installments

The first installment is commonly due November 1 and becomes delinquent after December 10. The second installment is commonly due February 1 and becomes delinquent after April 10. If the date falls on a weekend or legal holiday, check the county’s next-business-day rule.

4
Save receipt, confirmation number and bill PDF
Important for escrow and duplicate payment issues

After payment, save your receipt immediately. If your mortgage company pays taxes through escrow, check county payment history after the due period so you can catch missed or duplicate payments early.

Payment safety warning: Never pay California property tax through a link received by text message, social media, unknown email or a sponsored ad unless you first confirm it from the official county tax collector website.

04 — Rates

California Property Tax Rates: Proposition 13, 1% Base Rate and Local Charges

California property tax is strongly shaped by Proposition 13. The general property tax rate is commonly described as 1% of assessed value, but the final tax bill may include voter-approved bonded debt, direct assessments, special taxes, parcel charges and local district items.

Bill ComponentWhat It MeansWhere to Review
1% General LevyThe basic Proposition 13 property tax rate applied to assessed value.County tax bill and county auditor-controller information.
Voter-Approved DebtAdditional amounts approved by voters, often for bonds or public improvements.Tax bill line items and tax rate area details.
Direct AssessmentsLocal charges for services or districts, such as lighting, landscaping, sanitation or flood control.Tax bill special assessment lines and agency contact notes.
Supplemental TaxesAdditional bill after change in ownership or new construction reassessment.County assessor and county tax collector supplemental bill pages.
Rate tip: If your California property tax bill is more than 1% of assessed value, review voter-approved debt, direct assessments, special district charges, penalties and supplemental bills before assuming the county made a mistake.

Assessed value is not always market value

Because of Proposition 13, long-time owners may have assessed values far below current market value. A new purchase can trigger reassessment based on the purchase price or market value rules.

New owners should expect changes

If you recently bought a home, the old owner’s tax bill may not reflect your future tax bill. Watch for reassessment and possible supplemental bills.


05 — Exemptions

California Homeowners Exemption, Property Tax Savings and Owner-Occupied Relief

The California homeowners exemption provides a $7,000 reduction in taxable value for a qualifying owner-occupied home that is the owner’s principal place of residence on the January 1 lien date.

Homeowners Exemption

For a qualifying owner-occupied principal residence. The claim is filed with the county assessor where the property is located.

Disabled Veterans Exemption

Eligible disabled veterans or surviving spouses may qualify for special exemption treatment. Check official BOE and county assessor instructions.

Disaster or decline-in-value relief

If your property value dropped or the property was damaged, county assessor relief programs may apply depending on facts and deadlines.

1
Check your county assessor record
Confirm whether the exemption is already applied

Search your parcel on the county assessor website and look for exemption status. If you recently purchased the home, do not assume the exemption is already active for your ownership.

2
File with the county assessor
The homeowners exemption is not filed through the tax collector

The claim form is handled by the county assessor. The BOE identifies BOE-266 as the Claim for Homeowners’ Property Tax Exemption, but your county assessor may provide local filing instructions.

Official exemption pagehttps://www.boe.ca.gov/proptaxes/homeowners_exemption.htm
3
Update your mailing address after moving
Wrong mailing address can cause missed bills and notices

Property owners are responsible for keeping the assessor mailing address current. If your bill or assessment notice goes to an old address, you may still be responsible for penalties or missed deadlines.

Homeowner tip: The homeowners exemption is small compared with the full bill, but it is still worth checking. It also helps confirm your assessor record correctly shows the home as your principal residence.

06 — Appeals

California Assessment Appeal Help for High Property Values or Record Errors

If you disagree with the assessed value of your California property, you may be able to file an assessment appeal locally. The appeals board is an independent body that resolves value disputes between the county assessor and taxpayers.

Check assessor details first

Look for incorrect square footage, wrong property characteristics, ownership errors, missed exemptions or new construction mistakes.

Prepare market evidence

Comparable sales, appraisals, repair estimates, photos and condition evidence can help support a lower value claim.

Confirm county deadline

Appeal filing windows can vary by county and bill type. Annual assessment appeals and supplemental assessment appeals may have different timing.

1
Review the notice and assessor record
Understand what you are challenging

Before filing, identify the exact issue. Is the market value too high, is the base year value wrong, is new construction overstated, or is an exemption missing?

2
Contact the county assessor if the issue is simple
Some record problems can be corrected before appeal

If the issue is a mailing address, obvious property description error or missing document, contact the assessor first. If you still disagree with the assessed value, follow the county’s assessment appeal process.

3
File with the correct county appeals board
Appeals are local, not filed through the tax collector payment page

Assessment appeals are usually handled by the county assessment appeals board, county board of supervisors or local board of equalization process. Use your county’s official appeal instructions and keep proof of filing.

Official BOE appeal helphttps://www.boe.ca.gov/proptaxes/asmappeal.htm
Appeal tip: Paying your tax bill and appealing your assessed value are different actions. Do not ignore payment deadlines while waiting for an appeal result unless your county gives specific written instructions.
Insider Tips

Real California Property Tax Tips That Save Time and Prevent Penalties

These practical checks help California property owners avoid wrong-county payments, missed supplemental bills, escrow confusion and avoidable penalties.

Tip 01

Save your APN permanently

The assessor parcel number is the fastest key for county tax lookup, assessor search, escrow questions and appeal research.

Tip 02

Watch for supplemental bills after purchase

New California homeowners often receive supplemental bills after ownership change. These may not be paid automatically by escrow unless your lender confirms it.

Tip 03

Check both installments

Do not assume paying the first installment clears the whole year. Confirm both first and second installments show paid.

Tip 04

Review direct assessments

Special charges can make the final bill look higher than the 1% base rate. Read each line item before assuming the property value is wrong.

Tip 05

Verify escrow payment history

If your mortgage company pays taxes, check the county tax collector payment history after December and April deadlines.

Tip 06

Keep evidence before appeal season

If value looks too high, save comparable sales, photos, repair estimates and assessor record screenshots early.

07 — Supplemental Bills

California Supplemental Property Tax Bills After Buying or Building

California homeowners often get confused by supplemental property tax bills. These bills can appear after a change in ownership or new construction when the county reassesses the property and calculates an additional amount or refund for part of the year.

After purchase

If you buy a home, the assessor may reassess the property. The difference between the old assessed value and new assessed value can create a supplemental bill.

After new construction

Additions, major improvements or new construction may trigger reassessment for the new improvement value and create supplemental tax changes.

1
Do not ignore a separate supplemental bill
It may not be part of your regular annual bill

A supplemental bill is different from the annual secured tax bill. It may arrive separately and may have different installment amounts and due dates.

2
Ask your lender whether escrow covers it
Many owners wrongly assume escrow pays every bill automatically

If your mortgage payment includes escrow, contact your servicer and ask specifically whether they pay supplemental property tax bills. Keep the written response or message record.

New buyer tip: During your first year after purchase, check the county tax collector website monthly until you understand whether your county has issued a supplemental bill.

08 — Offices

California Property Tax Offices, Phone Numbers and Where to Get Help

California property tax questions go to different offices depending on the issue. Calling the wrong office can waste time, especially near payment deadlines.

Office / ResourceMain RoleOfficial Contact / Link
County AssessorAssessed value, parcel records, ownership mailing address, homeowners exemption and property characteristics.Use your county assessor’s official website.
County Tax Collector / Treasurer-Tax CollectorTax bill lookup, online payment, payment history, penalties, receipts and delinquent taxes.Use your county tax collector’s official website.
County Assessment Appeals BoardAssessment value disputes and formal appeal hearings.Use your county clerk of the board or assessment appeals website.
California State Board of EqualizationStatewide property tax guidance and county assessor oversight.(916) 274-3350
PTWebRequests@boe.ca.gov
BOE Contact Page

California State Board of Equalization

Property Tax Department, MIC: 63, P.O. Box 942879, Sacramento, CA 94279-0063. For actual payments, use your county tax collector.

Open Map
Call with details ready: Keep your county name, APN, property address, tax year, bill number, installment, notice date and payment confirmation number ready before contacting any office.

09 — FAQ

California Property Tax Lookup, Payment, Rates and Appeal FAQs

These quick answers cover the questions most California homeowners search before paying, estimating, claiming exemptions or disputing an assessment.

QWhere do I pay California property taxes online?

Pay through the official county tax collector or treasurer-tax collector website where the property is located. California does not use one single statewide payment portal for all county property tax bills.

QCan I look up California property tax by address?

Many county assessor and tax collector sites allow address search, but parcel number or bill number is often more accurate. Start with the county assessor for parcel details and the tax collector for bill payment details.

QWhat is the California property tax rate?

The general Proposition 13 base rate is commonly 1% of assessed value. Final bills may include voter-approved debt, special assessments, parcel charges, penalties or supplemental taxes.

QWhen are California property taxes due?

For many secured annual bills, the first installment is due November 1 and delinquent after December 10. The second installment is due February 1 and delinquent after April 10. Always confirm with your county tax collector.

QWhat is Proposition 13?

Proposition 13 is California’s property tax framework that generally limits the basic tax rate to 1% and limits annual assessed value increases until a change in ownership or new construction triggers reassessment.

QWhat is the California homeowners exemption?

The homeowners exemption provides a $7,000 reduction in taxable value for a qualifying owner-occupied home used as the principal residence on the January 1 lien date.

QWhy did I receive a supplemental property tax bill?

You may receive a supplemental bill after a change in ownership or new construction. It reflects a reassessment difference for part of the tax year and is separate from the annual secured bill.

QHow do I appeal a California property tax assessment?

File with your county assessment appeals board or local board process. Review your assessor record first, gather evidence and follow the county filing window and documentation rules.

QWho sends California property tax bills?

County tax collectors or treasurer-tax collectors generally send and collect property tax bills. The county assessor values property, and other county offices help apply rates and charges.

QIs PropertyTaxUSA.org an official California government website?

No. PropertyTaxUSA.org is an independent informational guide. Always use official California, county assessor, county tax collector and county assessment appeals websites for payments, exemptions, appeals and property-specific decisions.

Final takeaway: For California property tax, first identify the county, then use the county assessor for parcel and value information, the county tax collector for payment, and the Board of Equalization for statewide property tax guidance. Always pay from the official county tax collector website.

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