San Diego Property Tax Guide (2026): Rates, Due Dates and How to Pay

By Kyle Whissel, Whissel Beer Group · Updated November 13, 2026

San Diego County property tax starts at 1% of your home's assessed value, plus voter-approved bonds and special assessments that vary by neighborhood^*. On the county's median home price of $895,000^*, the 1% base alone is about $8,950 a year. For the 2026-27 tax year, the first installment is due November 1 and becomes late after December 10, 2026; the second is due February 1 and becomes late after April 12, 2027^*.

This guide from Whissel Beer Group, the #1 real estate team in California by homes sold, per The Wall Street Journal (RealTrends Verified 2026), covers how San Diego property tax is calculated, when it's due, what a new buyer should expect, and how to lower the bill.

How is San Diego County property tax calculated?

Your tax is 1% of your property's assessed value, plus any voter-approved bonds and special assessments for your area^*. That 1% is the general levy set by Proposition 13. Bonds for schools, water districts and other local measures are added on top, so two homes with the same value can have slightly different bills depending on their tax rate area.

The assessed value is usually your purchase price. After that, it can rise no more than 2% a year, based on the California Consumer Price Index, until the home sells again or new construction is added^*.

Here is what the 1% base looks like at common San Diego price points. Your actual bill will be higher once local bonds and assessments are added.

The county median comes from every residential sale in San Diego County over the past 12 months^*. Houses alone sold for a median of $1,090,000, and condos and townhomes for $665,000.

Why does my neighbor pay so much less?

Because of Proposition 13, a home is reassessed at market value only when it sells or is newly built^*. An owner who bought years ago is taxed on that old price plus at most 2% a year, while a new buyer is taxed on today's price.

For example, a home bought for $600,000 in 2016 could be assessed at no more than about $731,000 in 2026 after ten years of 2% increases. If that same home sells today for $895,000, the new owner's assessed value starts at $895,000. That gap can make long-time owners think twice about moving, and it is what Proposition 19 was written to soften for some homeowners (see below).

When are San Diego property taxes due?

San Diego County bills secured property tax once a year, payable in two installments^*:

The second installment's usual April 10 deadline moves to April 12, 2027, because April 10 falls on a Saturday^*. If taxes are still unpaid after June 30, the property goes into default, and the county adds interest of 1.5% a month plus a redemption fee^*.

The county mailed 1,022,131 secured property tax bills for 2026-27, totaling more than $10.28 billion^*. If you didn't receive yours, you still owe the tax; you can look it up and pay on the Treasurer-Tax Collector's site.

How do I pay my San Diego property tax?

You can pay four ways^*:

• Online at sdttc.com, by e-check for free, or by credit card with a 2.19% convenience fee^*.
• By phone at 855-829-3773.
• By mail to P.O. Box 129009, San Diego, CA 92112, using the return envelope.
• In person at a Treasurer-Tax Collector branch office, by check, cashier's check or money order.

If you have a mortgage with an impound (escrow) account, your lender usually pays the annual bill for you. The supplemental bill described next is the exception.

What is a supplemental tax bill?

When a home sells or new construction is finished, the county must reassess it, and the new owner gets a supplemental bill for the change in value from the close of escrow through June 30^*. Supplemental bills are separate from the annual bill and are not sent to your lender for payment^*, so new buyers should plan to pay this one themselves.

If you buy a home for more than the previous owner's assessed value, your supplemental bill covers the difference, prorated for the months you own it in that tax year. If the new assessed value is lower, you may receive a refund (a "negative supplemental") instead^*. Supplemental bills often arrive months after closing, so set money aside when you buy.

How can I lower my San Diego property tax?

There are three common ways:

1. File for the homeowners' exemption. If the home is your main residence on January 1, you can reduce its taxable value by $7,000, which saves about $70 a year at the 1% rate^*. It is a one-time filing (form BOE-266) with the county Assessor; file by February 15 for the full exemption that year^*.
2. Use Proposition 19 if you qualify. Homeowners who are 55 or older, severely disabled, or victims of a wildfire or natural disaster can move their current assessed value to a replacement home anywhere in California, up to three times, if they buy or build the new home within two years of selling^*. If the new home costs more, part of the difference is added to the transferred value^*.
3. Ask for a review if values fall. If your home's market value drops below its assessed value, the Assessor can review it for a temporary reduction. Check the San Diego County Assessor's site for current filing periods.

Some newer communities also carry special taxes, such as Mello-Roos, that appear on the same bill. Here is how Mello-Roos taxes work and whether they affect you.

What buyers and sellers should know at closing

At closing, escrow splits the current year's property tax between buyer and seller by the day, based on who owns the home during each part of the tax year. Sellers who paid the first installment early usually get a credit; buyers then owe the next installment and, later, the supplemental bill.

Before you make an offer, ask your agent for the home's current tax bill, any special taxes, and a rough supplemental estimate at your purchase price. Whissel Beer Group agents build that into every buyer's monthly payment estimate, alongside what homes are selling for in San Diego right now.

Talk With a San Diego Agent

• Buying? Talk with a team agent about your monthly costs. The VIP Buyer Program™ covers a moving truck, a 13-month home warranty, the termite report, appraisal reimbursement and move-in setup fees, typically $1,800 or more, and comes with the Love It or Leave It Guarantee™: if you're not happy in the home within 12 months of closing, for any reason, Whissel Beer Group sells it for you with no listing-side commission.
• Selling? Find out what your home is worth and what a sale would mean for your next home's tax bill.
• Questions? Call 619-815-5589. Whissel Beer Group has helped clients buy and sell more than 9,000 homes, with 3,500+ five-star reviews.

Keep Reading

• San Diego Housing Market Report: what homes are selling for this month
• What Are Mello-Roos Taxes?: the special tax on many newer communities
• How to Buy a Home in San Diego: a step-by-step guide for 2026
• San Diego Cost of Living Guide: housing, insurance, taxes and everyday costs

Frequently Asked Questions

What is the property tax rate in San Diego County?

The base rate is 1% of a home's assessed value under Proposition 13, plus voter-approved bonds and special assessments that vary by tax rate area, so the total is somewhat higher than 1% of the assessed value.

When are San Diego property taxes due in 2026?

The first installment for 2026-27 was due November 1, 2026 and is late after December 10, 2026. The second is due February 1, 2027 and is late after April 12, 2027, because April 10 falls on a Saturday.

How much is property tax on a $1 million home in San Diego?

The 1% base is $10,000 a year, or $9,930 with the homeowners' exemption. Voter-approved bonds and assessments add to that, so the actual bill depends on the home's tax rate area.

What is the penalty for paying San Diego property tax late?

A late installment carries a 10% penalty, and a late second installment also adds a $10 fee. Taxes still unpaid after June 30 go into default and add interest of 1.5% a month plus a redemption fee.

Do I have to pay a supplemental tax bill after buying a home?

Yes. When you buy, the county reassesses the home and sends a supplemental bill for the change in value through June 30. It is separate from your annual bill and is not sent to your lender, so plan to pay it yourself.

How do I look up my San Diego property tax bill?

Search by address or parcel number on the San Diego County Treasurer-Tax Collector's website, sdttc.com, where you can also pay by free e-check.

Sources

1. San Diego County Treasurer-Tax Collector. "Secured Property Taxes." sdttc.com. Accessed November 11, 2026. ↩
2. San Diego MLS (SDMLS). Closed residential sales, San Diego County, November 1, 2025 to October 31, 2026 (23,379 sales). Data pulled November 7, 2026. ↩
3. San Diego County Treasurer-Tax Collector. "2026 Property Tax Season Is Here! First Installment Due November 1." News release, October 28, 2026. Accessed November 11, 2026. ↩
4. San Diego County Treasurer-Tax Collector. "Secured Property Tax FAQs." sdttc.com. Accessed November 11, 2026. ↩
5. San Diego County Treasurer-Tax Collector. "Supplemental Property Taxes." sdttc.com. Accessed November 11, 2026. ↩
6. California State Board of Equalization. "Homeowners' Exemption." boe.ca.gov. Accessed November 11, 2026. ↩
7. California State Board of Equalization. "Proposition 19." boe.ca.gov. Accessed November 11, 2026. ↩

Disclosure: This guide explains how property taxes generally work in San Diego County. It is not tax or legal advice. Tax rates, assessments and exemptions for a specific property come from the San Diego County Assessor and Treasurer-Tax Collector.