Santa Cruz County property tax rate by city
Every parcel in Santa Cruz County pays the same 1.000000% general levy. What changes from place to place is the bond debt approved by voters in the school district, Cabrillo College, the city and, in the south county, the Pajaro Valley Health Care District. The county publishes those rates each fall in its 2026-27 Tax Rate Book, compiled by Auditor-Controller-Treasurer-Tax Collector Laura Bowers. The table below shows a common total rate for each of the four cities, with the 2025-26 rate beside it and Zillow's typical home value for September 2026.
| City | Sample TRA | 2025-26 total rate | 2026-27 total rate | Zillow typical value, Sept 2026 |
|---|---|---|---|---|
| Santa Cruz | 01-003 | 1.140062% | 1.128718% | $1,338,649 |
| Watsonville | 02-021 | 1.231532% | 1.218905% | $813,218 |
| Capitola | 03-011 | 1.135557% | 1.125819% | $1,228,511 |
| Scotts Valley | most 04 TRAs | 1.122465% | 1.120825% | $1,233,968 |
Why Watsonville's rate is the highest of the four cities
Watsonville parcels in TRA 02-021 carry a city retirement levy of 0.077000% that dates from before Prop 13, plus 0.015581% for the 2024 Pajaro Valley Health Care District bond, Pajaro Valley Unified School District bonds and Cabrillo College bonds. Together they lift the total to 1.218905%. On the same $800,000 assessed value, a Watsonville owner pays about $721 a year more than a Santa Cruz city owner in TRA 01-003.
Why most rates fell slightly for 2026-27
Bond rates are set each year to cover that year's debt service, so they move as the roll grows and old bonds are paid down. The county's assessment roll reached a record $67.75 billion for 2026-27, up 4.66%, according to the Assessor-Recorder's July 2026 release. A larger roll spreads the same debt payment over more value, which is one reason the City of Santa Cruz rate dropped from 1.140062% to 1.128718%. Rates can rise again when a new bond is sold.
Not every parcel in a city pays the same rate
The book lists 26 Capitola TRAs at 1.125819% and four at 1.101988%, and other City of Santa Cruz TRAs sit at 1.105217% or 1.124054%. School district lines do not always follow city limits. Your exact TRA is printed on your bill and on the tax collector's online record.
Rates by tax rate area in unincorporated Santa Cruz County
Most of the county's homes sit outside the four cities, in places like Aptos, Soquel, Live Oak, Felton and Boulder Creek. The rate book groups these tax rate areas (TRAs) by school district rather than by community name, so the area labels below are a guide, not a boundary.
| Area (school district group) | Sample TRA | 2026-27 total rate | Tax per $100,000 of assessed value |
|---|---|---|---|
| Soquel (unincorporated) | 96-019 | 1.125819% | $1,125.82 |
| Live Oak | 82-003 | 1.101988% | $1,101.99 |
| San Lorenzo Valley (Felton, Ben Lomond, Boulder Creek) | 90-004 | 1.136767% | $1,136.77 |
| Santa Cruz city schools, unincorporated | 92-003 | 1.125489% | $1,125.49 |
| Pajaro Valley USD, unincorporated (Aptos, La Selva Beach, Corralitos, Freedom) | 69-012 | 1.141905% | $1,141.91 |
| Pajaro Valley USD, outside the health care district | 69-032 | 1.126324% | $1,126.32 |
| Bonny Doon | 58-000 | 1.097322% | $1,097.32 |
| Pacific School District (Davenport) | Pacific TRAs | 1.149208% | $1,149.21 |
| Happy Valley | Happy Valley TRAs | 1.070248% | $1,070.25 |
| Loma Prieta | Loma Prieta TRAs | 1.083900% | $1,083.90 |
How to find your Santa Cruz County TRA
Search the parcel on the tax collector's online tax bill system by APN or address; the TRA is shown with the bill. Then find that TRA in the rate book, where each line item (general levy, school bonds, college bonds, city or district bonds) is listed separately. San Lorenzo Valley alone has 58 TRAs at 1.136767%, so check the number rather than assuming a rate from the town name.
Worked example: a Santa Cruz County bill under Prop 13
Prop 13 sets your assessed value at the purchase price and lets it rise no more than 2% a year after that. Here is the math for a buyer who pays Zillow's September 2026 typical county value of $1,136,188 for a home in the City of Santa Cruz, TRA 01-003, and lives in it.
| Line | Amount |
|---|---|
| Purchase price = assessed value | $1,136,188 |
| Less homeowners' exemption | -$7,000 |
| Net taxable value | $1,129,188 |
| 1% general levy | $11,291.88 |
| Voter-approved debt (0.128718%) | $1,453.47 |
| Ad valorem tax at 1.128718% | $12,745.35 |
| Fixed charges and parcel taxes | Varies; see the bill |
Year two on the same Santa Cruz home
If the assessor applies the full 2% factor, the assessed value becomes $1,158,912. Less the $7,000 exemption and at the same 1.128718% rate, the ad valorem tax would be about $13,002. In practice the bond rate will change too, so the real figure moves with the next rate book.
The same price in other parts of the county
Using the same $1,129,188 net value, the 2026-27 tax would be about $13,764 in Watsonville TRA 02-021, $12,894 in Pajaro Valley TRA 69-012, $12,836 in San Lorenzo Valley TRA 90-004 and $12,444 in Live Oak TRA 82-003. That is a spread of about $1,320 a year from the same purchase price. The California property tax guide explains the Prop 13 rules behind these numbers.
Santa Cruz County property tax exemptions
Homeowners' exemption in Santa Cruz County
The homeowners' exemption takes $7,000 off the assessed value of your main home, which the Santa Cruz County Assessor says is worth about $70 to $80 a year. File form BOE-266 with the Assessor by mail or in person at 701 Ocean Street, Room 130; the office does not take this form by email. A claim filed by February 15 gets the full exemption for that year, and the Assessor lists December 10 as the last day to file for a partial exemption. When you move out or rent the home, end the exemption with form ASR E-2.
Disabled veterans' exemption in Santa Cruz County
For the 2026 lien date the basic exemption is $180,671 of assessed value and the low-income exemption is $271,009, with a household income limit of $81,131, according to the Board of Equalization's letter to assessors. The BOE has set the 2027 figures at $185,889, $278,836 and $83,474. Apply on form BOE-261-G with your VA disability rating letter and DD-214. The Santa Cruz County Assessor's page also notes that SB 296 changes the exemption from the 2027 lien date; read that page and confirm the current amounts with the office before you rely on them.
Other relief worth asking about
The Assessor also handles exemptions for churches, nonprofits and historical aircraft, and the parent-child and grandparent rules now run under Prop 19. Ask the Real Property division at 831-454-2270 if your situation does not fit a standard form.
Prop 19 transfers and base-year moves in Santa Cruz County
Prop 19 lets homeowners who are 55 or older, severely disabled, or who lost a home to a wildfire or disaster move their taxable value to a replacement home anywhere in California, and it narrowed the parent-child exclusion to family homes the child lives in. The full rules are in our Prop 19 guide. In Santa Cruz County, file form BOE-19-B for a senior or disabled base-year transfer and BOE-19-G for a grandparent-grandchild transfer, and file BOE-502-D after a death. The Assessor asks for the claim within three years of the purchase or transfer, and a child who takes over a parent's home must also file a homeowners' exemption within one year.
Disaster relief after the CZU fire and the 2023 storms
If a fire, flood or slide damages your home, file the Assessor's misfortune or calamity form (ASRR6) within 12 months. The county says a refund usually follows about 60 days after the notice of supplemental assessment, and rebuilding a like or similar home keeps your old base-year value. Owners whose homes were destroyed can transfer the base value within Santa Cruz County within five years, or seven years for certain disasters including the 2020 CZU Lightning Complex fire, using form BOE-65-P. The county's winter storm packet from April 2023 applied the same 12-month filing window.
Supplemental bills after you buy in Santa Cruz County
A sale or completed new construction triggers a supplemental assessment for the gap between the old taxable value and your new one, prorated over the months left in the fiscal year. The Santa Cruz County Assessor explains that a transfer between January and May produces two supplemental bills, and one between June and December produces one. A lower new value produces a refund.
Santa Cruz County supplemental bill example
Say the seller's 2026-27 taxable value was $520,000 and you close on the City of Santa Cruz home above at $1,136,188 on January 1, 2027. The supplemental value is $616,188. Half the fiscal year is left, so the first supplemental bill at 1.128718% is roughly $616,188 x 1.128718% x 0.5 = $3,478. A second supplemental bill would cover the full 2027-28 year, about $6,955 before rate changes, until your new value reaches the regular roll. Supplemental bills go to you, not your lender, so plan to pay them from cash rather than escrow.
Parcel taxes, fixed charges and Mello-Roos in Santa Cruz County
Below the ad valorem line, a Santa Cruz County bill lists fixed charges that do not depend on value. The Auditor-Controller's 2026-27 special assessment contact list names who to call about each one. Common charges include the CFD 2016-1 Santa Cruz Public Libraries special tax, the county's Measure Q and county parks parcel taxes, City of Santa Cruz Measure C, the city's Clean River, Beaches and Ocean tax and storm water fee, Santa Cruz City Elementary Measure U and Santa Cruz City High Measure T, Scotts Valley Unified Measure V, San Lorenzo Valley Unified and Happy Valley parcel taxes, Live Oak Measure R, and fire district taxes in Boulder Creek, Felton, Zayante and Pajaro Valley.
County service area charges set by the Board of Supervisors
The rate book lists these 2026-27 annual charges: CSA 48 County Fire, $99.30 per fire flow unit (up from $97.18); CSA 48 2020, $176.48 per single-family home (up from $172.71); CSA 9 highway lighting, $16.60 per improved parcel; CSA 9C disposal sites, $56.94 per single-family home; CSA 9D road maintenance, $56.40 per improved parcel; and CSA 12 septic, $36.98. Boulder Creek sewer customers in CSA 7 pay $3,212.96 per single-family home.
Mello-Roos and PACE liens in Santa Cruz County
Countywide, the library CFD is the special tax most owners see. Live Oak also has a school Mello-Roos district, and some homes carry PACE assessments (HERO, CaliforniaFIRST or Ygrene) for solar or efficiency upgrades that must be paid off or assumed at sale. Ask the seller for the last bill and see the California Mello-Roos guide for how these special taxes work.
Paying Santa Cruz County property tax and the 2026-27 due dates
The 2026-27 secured bill's first installment is due November 1, 2026 and becomes delinquent after 5 p.m. on December 10, 2026. The second installment is due February 1, 2027 and becomes delinquent after 5 p.m. on April 12, 2027, because April 10 falls on a weekend. A late installment adds a 10% penalty, and the second installment also adds a cost charge. You can pay both installments together in November.
Ways to pay the Santa Cruz County tax collector
- Online: the tax collector's bill search and payment site. E-check is free; credit cards carry a 2.29% fee and debit cards a $3.50 fee.
- Mail: Santa Cruz County Tax Collector, P.O. Box 5639, Santa Cruz, CA 95063. The postmark must be on or before the delinquent date.
- In person: 701 Ocean Street, Room 150, Santa Cruz, or the Watsonville office at 500 Westridge Drive on its posted days. There is also a drop box outside the Ocean Street building. Do not send cash.
Reminders instead of paperless bills
The county did not list paperless e-billing when we checked. It offers email reminders about two weeks before each delinquent date, with signup on the tax collector's Pay Property Taxes page. Unsecured bills, such as those on boats or business property, are delinquent after August 31. Questions go to 831-454-2510.
Appealing a Santa Cruz County assessment
Start with an informal decline-in-value review
If your home's market value on January 1 is below its Prop 13 assessed value, ask the Assessor for a decline-in-value review. In Santa Cruz County the filing period runs from July 2 to December 31, it is free, and the residential form is ASRR5. You can return it by email to assessor@santacruzcountyca.gov, by mail or in person. Include two or three sales of similar homes close to January 1.
Formal appeal to the Santa Cruz County Assessment Appeals Board
If the review does not settle it, file with the Assessment Appeals Board through the Clerk of the Board at 701 Ocean Street, Room 520. Regular appeals run from July 2 to November 30. Supplemental, escape and roll-change appeals must be filed within 60 days of the notice, and calamity appeals within six months. The board takes applications online, charges a $50 non-refundable fee per application with a fee waiver available, and does not accept a tax bill as the basis of an appeal. Keep paying your taxes while an appeal is pending, or penalties apply even if you win. Call 831-454-2323 with questions.