Property taxes in Montclair

Property tax in Montclair follows the California rules below. The county sets and collects the tax.

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

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

Montclair code What Montclair's code adds
Mills Act tax incentive	Mills Act contracts that lower property taxes, authorized by the City Council Applies: Owners of designated landmarks § 11.56.090 · code text Mills Act contracts which will lower property taxes of designated structures;

Utility users tax

Montclair code What Montclair's code adds
Tax on electricity	3.89% of electricity charges. Applies: Billed to and paid by the person using the energy. § 3.36.060 · code text The tax imposed by this section shall be at the rate of 3.89 percent of the charges made for such energy by an electrical corporation providing service in the City and shall be billed to and paid by the person using the energy.
Tax on gas	3.89% of gas charges. Applies: Billed to and paid by the person using the gas. § 3.36.070 · code text The tax imposed by this section shall be at the rate of 3.89 percent of the charges made for the gas and shall be billed to and paid by the person using the gas.
Exemptions	A home's utilities are exempt if household income is below the HUD low-income limit for San Bernardino County. Applies: The household must prove this to the Tax Administrator's satisfaction. Income is the combined gross income of all household members. § 3.36.030 · code text The tax imposed by this chapter shall not apply to utilities supplied to a residence if: (1) the combined gross income of all members of the service user's residence is less than the amount established for San Bernardino County by the United States Department of Housing and Urban Development (HUD) for low-income families for the applicable household size; and (2) such condition is demonstrated to the Tax Administrator's satisfaction.
Tax on water, phone or cable	3.89% of telephone service charges. Applies: In-state, interstate and international telephone services. § 3.36.050 · code text The tax imposed by this section shall be at the rate of 3.89 percent of the charges made for such services, and shall be paid by the person paying for such services.

Who this affects

HomeownersBuyersReal estate agents

Frequently asked questions

Does Montclair offer Mills Act property tax contracts?

Montclair's code: Mills Act contracts that lower property taxes, authorized by the City Council (Owners of designated landmarks) (§ 11.56.090).

Does Montclair charge a utility users tax?

Montclair's code: 3.89% of electricity charges. (Billed to and paid by the person using the energy.) (§ 3.36.060); 3.89% of gas charges. (Billed to and paid by the person using the gas.) (§ 3.36.070).

General information, not legal advice.