Property taxes in Mountain View

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

Each block below is marked county or state data, Mountain View 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

Mountain View code What Mountain View's code adds
Mills Act tax incentive	Mills Act contracts may be available Applies: Historic resources; only if the benefit will protect and enhance the character-defining features or retention of the resource § 36.54.80 · code text Mills Act contracts;

Utility users tax

Mountain View code What Mountain View's code adds
Tax on electricity	3% of electricity charges, including minimum service charges. § 29.20 · code text The tax imposed by this article shall be at the rate of three (3) percent of the charges made for such energy, including minimum charges for service, and shall be paid by the person paying for such energy.
Tax on gas	3% of gas charges, including minimum service charges. § 29.23 · code text The tax imposed by this article shall be at the rate of three (3) percent of the charges made for such gas, including minimum charges for service, and shall be paid by the person paying for such gas.
Tax on water, phone or cable	3% of all telecommunication charges. Applies: Telecommunication services. § 29.16 · code text The tax imposed by this section shall be at the rate of three (3) percent. The tax shall apply to all charges made for such telecommunication services.

Who this affects

HomeownersBuyersReal estate agents

Frequently asked questions

Does Mountain View offer Mills Act property tax contracts?

Mountain View's code: Mills Act contracts may be available (Historic resources; only if the benefit will protect and enhance the character-defining features or retention of the resource) (§ 36.54.80).

Does Mountain View charge a utility users tax?

Mountain View's code: 3% of electricity charges, including minimum service charges. (§ 29.20); 3% of gas charges, including minimum service charges. (§ 29.23).

General information, not legal advice.