 |
Property assessments cannot be increased
by more than 2% annually, based on the California Consumer
Price Index, except in two instances. Under State law (Proposition
13, passed June, 1978), real property is reappraised only
when a change in ownership occurs, or upon completion of new
construction. The property tax rate is 1%, plus any bonds,
fees or special charges. The assessed value of property can
be decreased whenever damage occurs such as fire, or when
structures are removed. State law (Proposition 8, Temporary
Reduction of Assessed Value For Property Tax Purposes, passed
in 1979) also allows property values to be reduced if there
is a decline in market values below the current assessed value.
San Diego County
| 2001 - 2002 |
866,077 |
$2,366,600,407 |
$2,301,481,579 |
98.5% |
| 2000 - 2001 |
854,952 |
$2,131,765,608 |
$2,099,248,120 |
98.5% |
| 1999 - 2000 |
848,183 |
$1,959,500,737 |
$1,925,853,566 |
98.3% |
| 1998 - 1999 |
841,161 |
$1,789,908,462 |
$1,761,930,834 |
98.4% |
| 1997 - 1998 |
828,941 |
$1,682,678,221 |
$1,652,874,952 |
98.2% |
| 1996 - 1997 |
817,419 |
$1,638,323,819 |
$1,602,076,073 |
97.8% |
| 1995 - 1996 |
807,868 |
$1,621,776,106 |
$1,576,525,411 |
97.2% |
| 1994 - 1995 |
803,585 |
$1,608,092,496 |
$1,552,665,363 |
96.6% |
| 1993 - 1994 |
796,694 |
$1,592,948,716 |
$1,523,881,460 |
95.7% |
| 1992 - 1993 |
788,212 |
$1,572,173,643 |
$1,480,825,634 |
94.2% |
Source: County of San Diego, Office of the
Assessor/Recorder/County Clerk
Last Modified: 05/03
Inventory of Parcels and Assessed Valuations
| Time-Share Condominiums |
62,613 |
$385,052,791 |
| Mobile Homes |
18,209 |
$974,667,324 |
| Vacant |
40,664 |
$3,573,201,084 |
| Single Family |
513,286 |
$115,944,962,426 |
| Duplex or 2 Houses |
12,530 |
$2,285,095,681 |
| Multi 2 to 4 Units |
20,261 |
$4,033,919,468 |
| Multi 5 to 15 Units |
7,650 |
$3,116,107,253 |
| Multi 16 to 60 Units |
2,355 |
$3,295,777,706 |
| Multi 61 Units or More |
1,560 |
$8,802,358,149 |
| Condominiums |
136,266 |
$23,391,829,402 |
| Transitional |
4,132 |
$172,399,405 |
| Total |
819,526 |
$165,975,370,689 |
| |
|
|
| Vacant |
2,326 |
$1,064,887,270 |
| Factory |
2,894 |
$6,141,477,225 |
| Warehousing |
3,214 |
$4,398,415,097 |
| Bulk Storage |
71 |
$65,779,689 |
| Extractive & Mining |
172 |
$469,066,100 |
| Industrial Condominiums |
555 |
$213,402,381 |
| General |
1,117 |
$799,972,100 |
| Total |
10,349 |
$13,152,999,862 |
| |
|
|
| Vacant |
3,475 |
$1,320,821,177 |
| Store Building |
11,508 |
$13,798,615,049 |
| Shopping Center |
1,199 |
$4,827,254,564 |
| Hotel/Motel |
757 |
$4,028,811,353 |
| Service Station |
739 |
$442,661,357 |
| Office Condominiums |
637 |
$102,760,992 |
| Parking or Used Car Lot |
1,417 |
$733,726,728 |
| Trailer Park |
554 |
$658,844,474 |
| Auto Sales & Service Agency |
398 |
$466,042,092 |
| General |
4,193 |
$5,230,562,140 |
| Total |
24,877 |
$31,610,099,926 |
| Irrigated Farm |
4,265 |
$992,519,848 |
| Rural Land (Non-Irrigated) |
11,804 |
$1,533,596,452 |
| Institutional |
2,119 |
$3,703,092,674 |
| Recreational |
10,949 |
$1,449,074,939 |
| Miscellaneous |
851 |
$221,951,141 |
| Grand Total |
884,740 |
$218,638,705,531 |
Source: County of San Diego, Office of the
Assessor/Recorder/County Clerk
Last Modified: 05/03
Includes Homeowners' Exemptions; Excludes All Other Exemptions
(All values in thousands)
| Alameda |
$121,342,112 |
$2,956,973 |
$124,299,085 |
| Contra Costa |
$91,257,619 |
$2,188,515 |
$93,446,134 |
| Imperial |
$6,428,895 |
$200,072 |
$6,628,967 |
| Los Angeles |
$617,338,677 |
$13,028,538 |
$630,367,215 |
| Marin |
$34,050,409 |
$367,975 |
$34,418,383 |
| Monterey |
$30,444,428 |
$579,512 |
$31,023,940 |
| Napa |
$14,167,170 |
$180,151 |
$14,347,321 |
| Orange |
$244,842,849 |
$4,568,171 |
$249,411,020 |
| Riverside |
$96,952,500 |
$2,099,886 |
$99,052,386 |
| Sacramento |
$68,460,394 |
$2,040,394 |
$70,500,887 |
| San Bernardino |
$85,262,019 |
$3,350,308 |
$88,612,327 |
| San Diego |
$208,779,946 |
$6,647,562 |
$215,427,508 |
| San Francisco |
$85,490,891 |
$2,429,405 |
$87,920,296 |
| San Mateo |
$89,983,071 |
$1,423,437 |
$91,406,508 |
| Santa Barbara |
$35,229,416 |
$774,256 |
$36,003,672 |
| Santa Clara |
$199,828,925 |
$3,301,384 |
$203,130,308 |
| Santa Cruz |
$21,335,188 |
$266,466 |
$21,601,654 |
| Solano |
$24,760,312 |
$567,029 |
$25,327,341 |
| Sonoma |
$40,438,228 |
$636,668 |
$41,074,897 |
| Ventura |
$60,873,833 |
$1,096,711 |
$61,970,544 |
| |
| Alameda |
$121,342,112 |
$2,956,973 |
$124,299,085 |
| Contra Costa |
$91,257,619 |
$2,188,515 |
$93,446,134 |
| Imperial |
$6,428,895 |
$200,072 |
$6,628,967 |
| Los Angeles |
$617,338,677 |
$13,028,538 |
$630,367,215 |
| Marin |
$34,050,409 |
$367,975 |
$34,418,383 |
| Monterey |
$30,444,428 |
$579,512 |
$31,023,940 |
| Napa |
$14,167,170 |
$180,151 |
$14,347,321 |
| Orange |
$244,842,849 |
$4,568,171 |
$249,411,020 |
| Riverside |
$96,952,500 |
$2,099,886 |
$99,052,386 |
| Sacramento |
$68,460,394 |
$2,040,394 |
$70,500,887 |
| San Bernardino |
$85,262,019 |
$3,350,308 |
$88,612,327 |
| San Diego |
$208,779,946 |
$6,647,562 |
$215,427,508 |
| San Francisco |
$85,490,891 |
$2,429,405 |
$87,920,296 |
| San Mateo |
$89,983,071 |
$1,423,437 |
$91,406,508 |
| Santa Barbara |
$35,229,416 |
$774,256 |
$36,003,672 |
| Santa Clara |
$199,828,925 |
$3,301,384 |
$203,130,308 |
| Santa Cruz |
$21,335,188 |
$266,466 |
$21,601,654 |
| Solano |
$24,760,312 |
$567,029 |
$25,327,341 |
| Sonoma |
$40,438,228 |
$636,668 |
$41,074,897 |
| Ventura |
$60,873,833 |
$1,096,711 |
$61,970,544 |
| |
| Alameda |
11.2% |
1.7% |
10.9% |
| Contra Costa |
10.7% |
0.5% |
10.5% |
| Imperial |
8.8% |
9.0% |
8.8% |
| Los Angeles |
6.9% |
0.8% |
6.7% |
| Marin |
9.8% |
0.5% |
9.7% |
| Monterey |
11.2% |
-1.9% |
10.9% |
| Napa |
12.9% |
-5.3% |
12.6% |
| Orange |
9.1% |
5.4% |
9.0% |
| Riverside |
10.7% |
-0.8% |
10.5% |
| Sacramento |
8.2% |
16.6% |
8.5% |
| San Bernardino |
6.8% |
-1.9% |
6.5% |
| San Diego |
9.6% |
9.6% |
9.6% |
| San Francisco |
12.6% |
1.3% |
12.3% |
| San Mateo |
12.4% |
9.9% |
12.4% |
| Santa Barbara |
8.9% |
6.9% |
8.8% |
| Santa Clara |
15.6% |
11.2% |
15.5% |
| Santa Cruz |
9.6% |
-0.9% |
9.5% |
| Solano |
10.3% |
-9.7% |
9.8% |
| Sonoma |
13.0% |
-4.1% |
12.7% |
| Ventura |
8.7% |
-3.2% |
8.4% |
Source: State of California, Board of Equalization
Last Modified: 05/03
|
| LARGEST TAXPAYERS 2009-2010 |
|
|
|
|
|
PROPERTY OWNER |
AMOUNT OF TAX |
|
|
|
| 1. |
SAN DIEGO GAS & ELECTRIC CO |
56,842,349.18 |
| 2. |
IRVINE CO |
19,181,454.24 |
| 3. |
SOUTHERN CALIFORNIA EDISON CO |
18,895,021.68 |
| 4. |
SAN DIEGO FAMILY HOUSING LLC |
17,976,306.60 |
| 5. |
KILROY REALTY LLP |
14,623,393.36 |
| 6. |
QUALCOMM INC |
14,214,399.60 |
| 7. |
CAMP PENDLETON & QUANTICO HOUSING LLC |
14,041,302.94 |
| 8. |
PACIFIC BELL TELEPHONE COMPANY |
10,868,903.78 |
| 9. |
ARDEN REALTY LLP |
8,948,348.20 |
| 10. |
SAN DIEGO EXPRESSWAY LLP |
6,990,533.88 |
| 11. |
O C/S D HOLDINGS LLC |
6,961,859.30 |
| 12. |
ONE PARK BOULEVARD LLC |
6,591,859.30 |
| 13. |
GENENTECH INC |
5,484,193.74 |
| 14. |
PFIZER INC |
5,375,315.90 |
| 15. |
FASHION VALLEY MALL LLC |
5,027,849.40 |
| 16. |
SEA WORLD INC |
4,653,966.88 |
| 17. |
HOST SAN DIEGO HOTEL LLC |
4,399,466.14 |
| 18. |
PREBYS CONRAD TRUST |
4,222,464.14 |
| 19. |
C N L HOTEL DEL PARTNERS LLP |
4,129,648.34 |
| 20. |
OTAY MESA GENERATING CO LLC |
4,085,754.76 |
| 21. |
MANCHESTER RESORTS LLP |
4,016,007.52 |
| 22. |
SOLAR TURBINES INC |
3,928,011.92 |
| 23. |
AVIARA RESORT ASSOCIATES LLC |
3,510,418.96 |
| 24. |
LA JOLLA CROSSROADS 1 LLC |
3,428,316.06 |
| 25. |
C C W LA JOLLA LLC |
3,403,697.04 |
| 26. |
E R P OPERATING LLP |
3,362,086.52 |
| 27. |
BLACK MOUNTAIN RANCH LLC |
3,349,812.86 |
| 28. |
CHELSEA SAN DIEGO FINANCE LLC |
3,331,918.96 |
| 29. |
PACIFIC GATEWAY LTD |
3,164,397.18 |
| 30. |
OMNIPOINT COMMUNICATIONS INC |
3,096,495.92 |
Source: County of San Diego, Office of the
Assessor/Recorder/County Clerk
Last Modified: 02/10
Fiscal Year 2009 - 2010
| Jurisdiction |
Tax Rate Area |
Tax Rate |
| City of Carlsbad |
09000 |
1.04079 |
| City of Chula Vista |
01000 |
1.11959 |
| City of Coronado |
02002 |
1.05030 |
| City of Del Mar |
11001 |
1.01052 |
| City of El Cajon |
03001 |
1.15634 |
| City of Encinitas |
19006 |
1.03948 |
| City of Escondido |
04013 |
1.12562 |
| City of Imperial Beach |
14018 |
1.13646 |
| City of La Mesa |
05003 |
1.15076 |
| City of Lemon Grove |
15012 |
1.15801 |
| City of National City |
06045 |
1.10722 |
| City of Oceanside |
07000 |
1.06816 |
| City of Poway |
17171 |
1.08567 |
| City of San Diego |
08001 |
1.10065 |
| City of San Marcos |
13066 |
1.02619 |
| City of Santee |
16007 |
1.13326 |
| City of Solana Beach |
18005 |
1.00430 |
| City of Vista |
12004 |
1.07585 |
*The Tax Rate Area can be found in the middle
of the property tax bill next to the parcel number
Source: County of San Diego, Office of the Assessor/Recorder/County
Clerk
Last Modified: 02/10 |
