How to lower property taxes in California
How San Diego owners cut their property tax
- An owner saves about $934 a year when the Assessor cuts $80,000 off the assessment after a free review, at the County's 2025-26 average rate.
- Owners who want a formal appeal file with the Clerk of the Board between July 2 and November 30 each year.
- The Assessor takes $7,000 off the assessed value of a home the owner lives in, about $70 a year, after one filing by February 15.
The San Diego County Assessor warns that private firms mail offers to file the free review for a fee.
How to lower property taxes in California: routes and deadlines
| Route | Window | Where |
|---|---|---|
| Decline-in-value review | December 1 to April 30 | Assessor, free |
| Formal appeal, regular assessment | July 2 to November 30 | Clerk of the Board |
| Homeowners' exemption | By February 15 for the full year | Assessor, one filing |
| Disabled veterans' exemption | By December 31 of the tax year | Assessor |
| Prop 19 base year transfer, 55 and over or severely disabled | Within three years of buying the replacement | Assessor |
| Calamity reassessment | Within 12 months of the damage | Assessor |
An owner can request the review and claim an exemption in the same year.
Free decline-in-value review from the Assessor
The Assessor compares the home's January 1 market value with its assessed value and, for a home worth less than its assessment, lowers the assessment for that year.
- The Assessor reviews a reduced value each year and moves it up or down with market values, up to the original base value plus 2 percent a year.
- Owners file the Review of Assessment form online or at any Assessor office.
- The Assessor posts new values on its website on June 30.
San Diego property tax appeal with the Clerk of the Board
- Owners file with the Clerk of the Board online, by mail or in person.
- For a November 30 on a weekend or holiday, the Clerk accepts appeals on the next business day.
- The Clerk asks for the Assessor's enrolled value, from the notice, and the owner's own opinion of value, and may reject an application without the opinion.
- For a supplemental or escape assessment, owners usually file within 60 days of the date on the tax bill.
- Owners keep paying the tax while the Assessment Appeals Board decides.
Property tax exemptions for San Diego homeowners
- The Assessor takes $7,000 off the assessed value of a principal residence, about $70 of tax a year, after one filing of the California homeowners exemption claim.
- The Assessor grants 80 percent of the exemption for that year on a claim filed between February 16 and December 10.
- A veteran rated 100 percent disabled, or an unmarried surviving spouse, claims the disabled veterans' exemption instead: $180,671 off the assessed value in 2026, or $271,009 for a low-income household.
Prop 19 base year transfers and calamity reassessment
- Under Prop 19, an owner 55 or over, or severely disabled, can move the old home's taxable value to a replacement home in any California county.
- The owner buys or builds the replacement within two years of selling and files the claim within three years of buying it.
- An owner 55 or over can use the transfer three times; on a more expensive replacement, the Assessor adds the difference in market value.
- After more than $10,000 of damage from a fire, flood or earthquake, the Assessor temporarily cuts the assessed value by the share of market value lost.
Property tax saving for a Mira Mesa home assessed above market
The Assessor reviews a Mira Mesa home assessed at $900,000 and worth $820,000 on January 1, 2026:
- Reduction in assessed value: $900,000 − $820,000 = $80,000
- Tax saved at the County's 2025-26 average rate: $80,000 × 1.16729 percent = $933.83 for 2026-27
When to hire a CPA for a property tax reduction
Bring in a CPA when the owner rents out the home or runs a home office in it: after a reduction, the owner deducts a smaller property tax bill on each return. Before booking a firm, read how to choose a CPA.