San Diego County property tax rate by city, 2025-26
Every parcel in San Diego County sits in one of 5,165 tax rate areas (TRAs), according to the Auditor and Controller's 2025-26 rate book. Each TRA is a unique mix of the 1% general levy plus the bond rates of the school, college and water districts that overlap it. The table lists the rate shared by the most TRAs in each city in Table 27 of that book, an example TRA that carries it, and the full range inside the city. The last two columns apply that rate to Redfin's median sale price for the three months to September 2026, after the $7,000 homeowners' exemption, to show a rough first-year bill before Mello-Roos and fixed charges.
| City | Example TRA | Most common rate | Range of TRA rates in the city | Redfin median sale price, 3 months to Sept 2026 | Estimated ad valorem tax at that price |
|---|---|---|---|---|---|
| San Diego | 08001 | 1.25114% | 1.03103% to 1.28214% | $979,034 | $12,162 |
| Chula Vista | 01000 | 1.18748% | 1.16436% to 1.18748% | $849,096 | $10,000 |
| Oceanside | 07001 | 1.12952% | 1.04574% to 1.12952% | $869,586 | $9,743 |
| Escondido | 04000 | 1.14011% | 1.07319% to 1.15863% | $799,619 | $9,037 |
| Carlsbad | 09000 | 1.07830% | 1.06834% to 1.14247% | $1,548,263 | $16,619 |
| El Cajon | 03001 | 1.17108% | 1.16408% to 1.18099% | $749,643 | $8,697 |
| Vista | 12004 | 1.12952% | 1.08593% to 1.16052% | $874,584 | $9,800 |
| San Marcos | 13001 | 1.14247% | 1.06741% to 1.14247% | $957,044 | $10,854 |
| Encinitas | 19000 block | 1.07534% | 1.03143% to 1.07534% | $2,059,019 | $22,066 |
| La Mesa | 05002 | 1.19599% | 1.18899% to 1.28664% | $841,599 | $9,982 |
| Santee | 16000 | 1.17129% | 1.09709% to 1.19018% | $769,633 | $8,933 |
| Poway | 17001 | 1.12809% | 1.05003% to 1.12809% | $1,225,416 | $13,745 |
| Coronado | 02000 | 1.05331% | 1.05331% to 1.20381% | $2,625,750 | $27,584 |
| Lemon Grove | 15001 | 1.27164% | one rate in all 46 TRAs | $733,651 | $9,240 |
The count of TRAs is not weighted by homes, so treat the most common rate as a starting point, not your rate. Your own TRA number is printed on your bill and on the Assessor's roll search.
Why the City of San Diego has the widest spread
The City of San Diego covers 228 TRAs, from 1.03103% to 1.28214%. The city is served by more than one school district, and each district's bonds go into the TRA rate, so two homes at the same price inside city limits can be billed about $2,000 a year apart. Seventy-one TRAs share the 1.25114% rate and another 23 share 1.26552%. Check the TRA before you compare neighborhood pages such as Carmel Valley or La Jolla.
Unincorporated San Diego County rates
Outside city limits, TRA blocks follow the school district. The most common 2025-26 rates are 1.06741% in Rancho Santa Fe (114 of 118 TRAs), 1.07318% in Fallbrook Union (169 of 181), 1.05703% in both Ramona Unified and Valley Center-Pauma, 1.12734% in Alpine Union and 1.19018% in Lakeside Union (166 of 193). Rural parcels often add fire standby or water availability charges on top.
Worked example: a San Diego County property tax bill
Zillow's typical home value for San Diego County was $926,979 in September 2026. Here is the first-year bill for an owner-occupant who buys at exactly that price in TRA 08001 (City of San Diego, 1.25114% in 2025-26).
| Step | Calculation | Result |
|---|---|---|
| Base year value | Purchase price | $926,979 |
| Net taxable value | $926,979 less $7,000 homeowners' exemption | $919,979 |
| 1% general levy | $919,979 x 1.00000% | $9,199.79 |
| Voter-approved bonds in TRA 08001 | $919,979 x 0.25114% | $2,310.44 |
| Ad valorem total | $919,979 x 1.25114% | $11,510.23 |
| Each installment | Half of the ad valorem total | $5,755.11 |
Fixed charges come on top. In the City of San Diego the rate book lists items such as vector disease control and, for some parcels, solid waste and street lighting charges. A newer home in a Mello-Roos district can add several thousand dollars more.
The same price in Carlsbad or Lemon Grove
At Carlsbad's common 1.07830% rate, the same $919,979 net value would carry $9,920.13 in ad valorem tax. At Lemon Grove's 1.27164% it would be $11,698.82. The 1% part is identical. The difference is local bond debt.
How the bill grows after year one
Under Prop 13 the assessed value can rise by no more than 2% a year while you own the home. At the full 2% each year, the $926,979 base would reach about $945,519 in year two and about $1,129,982 after ten years, whatever the market does. Bond rates are reset every August, so that part of the bill can rise or fall. The statewide California property tax guide explains the 2% factor and the Prop 8 rules.
San Diego County property tax exemptions
Exemptions are filed with the Assessor/Recorder/County Clerk (ARCC), not with the Tax Collector.
Homeowners' exemption through the ARCC
The exemption takes $7,000 off the assessed value, which the ARCC puts at about $70 a year. The office mails a claim form (BOE-266) after each residential purchase. File by February 15 for the full amount; claims filed February 16 to December 10 get 80%, about $56. You can email the form to ARCCHOX@sdcounty.ca.gov, mail it to the Homeowners' Exemption Unit at 1600 Pacific Highway, Suite 103, or file in person. It is a one-time filing that stays in place while the home is your main residence.
Disabled veterans' exemption in San Diego County
Qualifying disabled veterans, and unmarried surviving spouses, can claim a larger exemption on their principal residence. The basic amount needs one filing; the low-income amount must be refiled each year. Ask the ARCC exemptions staff at (619) 236-3771 for the current dollar figures before you budget around it.
Prop 19 transfers and base year moves in San Diego County
Owners who are 55 or older, severely disabled or wildfire victims can move their factored base year value to a replacement home anywhere in California, and parents can pass a family home to a child who moves in, within a value cap. In San Diego County these claims go to the ARCC with the state forms. For a coastal seller moving inland, a base year transfer can matter more than the rate differences in the table above. Our Prop 19 guide covers the forms, deadlines and limits.
Supplemental tax bills in San Diego County
When you close escrow or finish new construction, the ARCC reassesses the property and the Treasurer-Tax Collector issues a supplemental bill. It is prorated from the day you closed escrow to June 30 and is separate from, and in addition to, the annual bill.
Supplemental bills are not sent to your lender
The Treasurer-Tax Collector says supplemental bills are not sent to a lender, so they will not be paid from an impound account. Budget for one within your first year. If the new value is lower than the old one, you get a negative supplemental and a refund. Late supplemental payments carry the same 10% penalty, plus $10 on the second installment.
Supplemental appeals: 60 days
If you disagree with a supplemental or escape assessment, you must file an appeal within 60 days of the date on the bill, not in the regular summer window.
Mello-Roos and fixed charges on San Diego County bills
The Auditor and Controller publishes a list of every fixed charge special assessment on the 2025-26 roll, with its fund number, the number of parcels charged, the total levy and an agency phone number. In 2025-26 the list ran to 803 line items worth $755.9 million. About 298 of those lines are community facilities districts (Mello-Roos), worth roughly $261.5 million by our keyword count of the file.
Common San Diego County direct charges
- Vector disease control: charged on 983,732 parcels in 2025-26.
- City of San Diego solid waste management: 224,725 parcels, $117.6 million.
- MWD water standby charge: 65,172 parcels.
- County street lighting Zone A: 101,563 parcels.
- Fire standby charges: for example Valley Center fire standby on 7,300 parcels.
Finding Mello-Roos before you buy in San Diego County
Mello-Roos is most common in communities built since the 1980s, but the only reliable check is the parcel itself. Ask the seller for the latest bill, read the Notice of Special Tax, and call the phone number the bill lists for each district. The Mello-Roos guide explains how the taxes are set and when they end.
Paying San Diego County property tax and deadlines
The Treasurer-Tax Collector's bill search at wps.sdttc.com finds secured, supplemental, defaulted and escape bills by parcel number or mailing address. The office says e-check payments are free; you can also pay by phone at (855) 829-3773, by mail postmarked by the delinquency date, or at a branch office.
2026-27 San Diego County installment dates
- First installment: due November 1, 2026; delinquent after December 10, 2026.
- Second installment: due February 1, 2027; delinquent after April 10, 2027.
A late installment adds 10%, plus a $10 cost on the second. Taxes still unpaid on June 30 go into default and add 1.5% a month and a $33 redemption fee. Sign up for e-notification on the Treasurer-Tax Collector's site to get reminders.
Five-year payment plan for defaulted taxes
If you fall behind, the county's five-year plan starts with at least 20% of the defaulted amount plus the current year's taxes and an $89 fee. You then pay at least 20% a year by April 10. The plan does not stop foreclosure on delinquent Mello-Roos or 1915 Act bonds.
How to appeal a San Diego County assessment
Start with the ARCC. If your home would have sold for less than its assessed value on January 1, 2026, the Assessed Value Notice tells you to call (619) 236-3771 and ask for a review. If you still disagree, file with the Assessment Appeals Board through the Clerk of the Board of Supervisors.
San Diego County appeal filing window and online portal
The regular filing period is July 2 to November 30, 2026; if November 30 falls on a weekend the deadline moves to the next business day. You can file online through the county's assessment appeal portal or on paper at 1600 Pacific Highway, Room 402. The Clerk's fee schedule lists no application fee, only $413 if you ask the board for written findings. Keep paying your installments while the appeal is open; any overpayment is refunded.
Transfer tax is a separate, one-time charge
When you sell, the Recorder collects the county documentary transfer tax of $0.55 per $500 of value, or $1.10 per $1,000. It is not part of the annual bill. See the transfer tax guide for who pays it.