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Imperial Beach · Property taxes

Property taxes in Imperial Beach

Property tax in Imperial Beach: the range of tax rates from the county's table and the state rules, with a link to every source.

Key points

Tax rates in this area — county data The state rules underneath — state law Mills Act contracts for historic homes — Imperial Beach rule

Imperial Beach property tax: total rates 1.2038% across 6 tax rate areas (FY 2025-26), the levies behind it and the Prop 13 rules, with the county source. The county sets and collects the tax.

Each block below is marked county or state data, Imperial Beach code or CA state law, and links to its source (checked October 2026). General information, not legal advice.

Tax rates in this area

County rate table The county lists 6 tax rate areas inside Imperial Beach for fiscal year 2025-26, all with the same total rate: 1.2038% of assessed value.

The total is the 1% general tax (Proposition 13) plus the rates voters approved for school, city and other bonds. It does not include fixed charges such as Mello-Roos special taxes, parcel taxes or assessments, which come on the same bill.

Your exact rate depends on your address. Look up the rate for an address → Source: San Diego County rate table, fiscal year 2025-26.

The state rules underneath

CA state law California law sets this statewide. 1% property tax limit (Prop 13): The general property tax on real property may not exceed 1% of its full cash value; voter-approved bond debt is levied on top (Cal. Const. art. XIII A, § 1(a), (b)). 2% annual cap on assessed value: The base year value rises each year by the California CPI change, but never more than 2% (Rev. & Tax. Code § 51(a)(1)(D)). California property tax rules — the full state rule →

Mills Act contracts for historic homes

Imperial Beach code What Imperial Beach's code adds
Mills Act tax incentive
  • Eligible if privately owned, paying property tax, and registered on the National or California Register of Historic Places.
    Applies: The property is privately owned, not exempt from property taxes typically assessed in Imperial Beach, and officially registered.
    § 15.56.020 · code text
    In order to participate in the Imperial Beach Mills Act Program, the subject property must:

Who this affects

HomeownersBuyersReal estate agents

Frequently asked questions

What is the property tax rate in Imperial Beach?

The county lists 6 tax rate areas inside Imperial Beach for fiscal year 2025-26, all with the same total rate: 1.2038% of assessed value. The exact rate depends on the address.

Does Imperial Beach offer Mills Act property tax contracts?

Imperial Beach's code: Eligible if privately owned, paying property tax, and registered on the National or California Register of Historic Places. (The property is privately owned, not exempt from property taxes typically assessed in Imperial Beach, and officially registered.) (§ 15.56.020).

General information, not legal advice.

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