加州房产税法律法规
第13号提案（1978年通过）将房产税税率限制在评估价值的1%加上偿还选民批准的任何评估债券所需的金额。评估价值的年度增长幅度限制在通货膨胀率或2%以内，以较低者为准。此后，许多提案都对第13号提案的细节进行了完善。
Proposition 8:
If the tax assessment is reduced because of a decline in value, the property assessment can climb as quickly as the assessed value in the future until it reaches the Proposition 13 value.
Proposition 60:
This applies to transfers within one county.
Proposition 90:
This applies to transfers between two different counties, both of which must have ordinances allowing the transfer.
Proposition 110:
If a person has transferred their tax assessment based on age, they may later do a second transfer based on disability. If a transfer has been done based on disability, age can not be used as the basis for a later transfer.
Additional California Property Tax Information
Please see the California State Board of Equalization website for more details.
Santa Clara County Property Taxes
The property tax for a home in Santa Clara County can be estimated by multiplying the purchase price by 1.25%. The property tax is 1% but there are typically 0.25% special assessments added.
To find which special assessments a property is currently subject to, go to:
http://payments.scctax.org/payment/jsp/currentSecured.jsp
Find the property you are interested in, then click the link under the column heading APN Suffix.
Santa Clara County publishes the special assessment tax rates at:
https://www.sccgov.org/sites/controller/property-tax-apportionment/Documents/tax-rate-book-FY2019-20.pdf (see pg A4)
San Mateo County Property Taxes
Please check one of the best summaries about San Mateo’s County property tax programs HERE.
Other California Property Tax Programs
California Williamson Act Program
The Williamson Act, aka the California Land Conservation Act of 1965, enables local governments to enter into contracts with private landowners for the purpose of restricting specific parcels of land to agricultural or related open space use. Though this does not affect most Silicon Valley home purchasers, it may be of significant value to people wanting to have a significant vineyard, orchard, or garden to provide income as they approach or enter retirement. By entering a contract with local governments specifying they will not convert their land to development for housing or commercial buildings, significant property tax reductions might be achieved.
