La Jolla · Buyer and seller guides

Property taxes in La Jolla and San Diego: your bill, due dates and ways to save, explained

Short answer: In San Diego County your yearly property tax starts at 1% of your home's assessed value, plus any local bonds or special charges. The bill comes in two halves: the first is late after December 10 and the second after April 10. If you just bought, expect one more separate bill, called a supplemental bill, and know that your lender won't pay that one for you.

I'm Weston Clark, a real estate agent with Compass in La Jolla and coastal San Diego. Property taxes confuse a lot of people, mostly because a few key rules rarely get explained in plain words. So here they are. I'll quote the County where it matters, then tell you what it means for you. This isn't tax or legal advice, so for your own bill, check with the County or a tax pro.

How your tax is figured (Prop 13)

The San Diego County Assessor puts it this way: property "is reassessed to market value upon a change in ownership or new construction. Otherwise, assessments are subject to an annual inflation adjustment, not to exceed 2% per year." And: "The property tax rate is 1%, plus any bonds, fees or special charges."

In everyday words: when you buy a home, its value for tax purposes resets to roughly what you paid. After that, that number can only creep up by 2% a year at most, no matter how much the market rises. That's why two similar houses on the same La Jolla street can have very different tax bills. The one that hasn't sold in decades is still taxed on a much older value. The "plus" part matters too. Local bonds and special charges are added on top of the 1%, so the total rate on your bill depends on where the home is. Look at the actual bill for the home you're buying instead of guessing.

When the bill is due

Your yearly bill, which the County calls the "secured" bill, is split into two halves:

First half: due November 1, late after December 10.
Second half: due February 1, late after April 10.

If one of those dates falls on a weekend or holiday, you get until the end of the next business day. For the 2026-27 bill, that means December 10, 2026 for the first half and April 12, 2027 for the second, since April 10 is a Saturday. You can also pay both halves at once by December 10. The County's website, sdttc.com, lets you pay by e-check for free.

One thing that catches people: the County says "failure to receive a bill does not relieve taxpayers of their responsibility to pay on time." If you just moved in and never saw a bill, look it up online by your parcel number or address.

What late costs

Miss a deadline and the County adds a 10% penalty, plus a $10 charge on a late second half. If a bill still isn't paid by June 30, it goes into "tax default." From then on it adds 1.5% a month (18% a year), plus a $33 redemption fee when you pay it off. On a La Jolla tax bill, 10% adds up fast, so put both dates on your calendar.

The supplemental bill: the one new buyers miss

This is the bill that's easiest to miss. The County Tax Collector explains that when a home sells, "state law says it must be reassessed," and the supplemental bill "shows your home's change in value from the day you closed escrow ... through the end of the fiscal year, which is June 30th."

Here's what that means. The seller's old, lower value is still on the regular bill for the year you buy. So the County sends you a second, separate bill for the difference between that old value and your new one, for just the months you own the home before June 30. It's figured by taking the new value minus the old value, adjusting it for the months left in the year, and then applying the 1% rate.

The key line from the County: supplemental bills "are not sent to a lender for payment. The property owner is responsible for ensuring that the supplemental bills are paid on time." So even if your loan has an account that pays your taxes, this bill is on you. The same 10% late penalty applies. If your new value is lower than the old one, you can get a refund instead, which the County calls a "negative supplemental."

The Homeowners' Exemption: a small savings you have to ask for

If the home is your main residence, you can claim the Homeowners' Exemption. The state Board of Equalization says it "reduces your property taxes by deducting $7,000 from your property's assessed value," which at the 1% rate "generally equates to $70 in property tax savings." It's modest, but it's yours every year once it's granted.

After a purchase, the rules on the County's claim form (BOE-266) are:

You have to move in as your main home within 90 days of buying.
For the full amount, file within 30 days of the date on your Notice of Supplemental Assessment. File later, but before that supplemental bill's first half is late, and you get 80%.
It doesn't apply to a rental, a vacant home, or a vacation or second home.
If the home stops being your main residence, you have to tell the Assessor. The form warns of a 25% penalty for not doing so.

Selling at 55 or older? Prop 19 may let you keep your tax base

This one can matter a lot to long-time La Jolla owners thinking about a move. Under Prop 19, which took effect April 1, 2021, the County Assessor says owners "over 55 or severely disabled" can "transfer the taxable value of their existing home to their new replacement home anywhere within the state, up to three times."

In plain words: if you've owned your home a long time and your tax value is low, you may be able to carry that low value to the next home you buy, instead of resetting to today's price. The main rules from the County and the state:

Both homes have to be your main residence.
You have to buy or build the new home within two years of selling the old one, before or after the sale.
If the new home costs more, part of the difference is added to the value you carry over. The test is 100% of the old home's value if you buy first, 105% if you buy in the first year after selling, and 110% in the second year.
File your claim (form BOE-19-B for owners 55+) within three years of buying the new home. After that, the savings only start from when you file.
If you buy before you sell, the state says you'll pay tax on the new home's full market value for the time in between, with no refund for that period.

Prop 19 has more fine print than I can fit here, so talk to the Assessor or a tax pro before you plan a move around it. I'm happy to help you think through the timing of the sale and the purchase.

What I tell buyers and sellers

Buyers: budget for your own tax, not the seller's. Plan for the supplemental bill, and file the Homeowners' Exemption soon after you move in.
Sellers: your tax bill is a fact buyers will ask about. If you're 55 or older and buying again, ask about Prop 19 before you list.

For the rest of the money side, see what it costs to sell in La Jolla, my seller net sheet, and how escrow works. You'll find more short answers on my quick answers page and all my guides on the guides page.

Common questions

How are property taxes figured in San Diego County?

The base rate is 1% of your home's assessed value, plus any local bonds, fees or special charges. Thanks to Prop 13, your assessed value is reset to market value when you buy, and after that it can only go up by an inflation adjustment of no more than 2% a year.

When are San Diego County property taxes due?

The yearly bill comes in two halves. The first is due November 1 and is late after December 10. The second is due February 1 and is late after April 10. If either date lands on a weekend or holiday, you have until the next business day. For the 2026-27 bill, the second half is late after April 12, 2027, because April 10 is a Saturday.

What happens if I pay late?

The County adds a 10% penalty, plus a $10 charge on a late second half. If a bill is still unpaid by June 30, it goes into tax default, which adds 1.5% a month (18% a year) and a $33 redemption fee. Not getting a bill in the mail doesn't excuse a late payment.

What is a supplemental tax bill?

After you buy, the County reassesses the home and sends a separate bill for the jump in value, from the day you closed escrow through June 30. It comes on top of your regular yearly bill, and it is not sent to your lender, so you need to pay it yourself even if your loan has a tax account.

Can I lower my property taxes as a homeowner?

If the home is your main residence, the Homeowners' Exemption takes up to $7,000 off its assessed value. At the 1% rate that's usually about $70 a year. After a purchase, you need to live there within 90 days and file within 30 days of your supplemental notice to get the full amount.

Can I keep my low property tax base if I move?

Under Prop 19, an owner who is 55 or older, or severely disabled, can move their tax base from a home they sell to a replacement home anywhere in California, up to three times. You have to buy or build the new home within two years of the sale, and if it costs more, part of the difference is added. Confirm the details with the County Assessor.

Sources: San Diego County Assessor, Real Property Assessment; County Tax Collector, Secured Property Taxes; County Tax Collector, Supplemental Taxes; County Tax Collector, 2026-27 due dates; CA Board of Equalization, Homeowners' Exemption; BOE-266 claim form; CA Board of Equalization, Prop 19; County Assessor, Property Tax Relief for Seniors. Checked November 4, 2026. This page is general information, not tax or legal advice.

Questions about a home you're buying or selling?

Send me a note and I'll help you work out what the taxes on a specific home are likely to look like, using the County's own records. Or call or text (858) 997-8998.