Property taxes in San Jose

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

Each block below is marked county or state data, San Jose 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

San Jose code What San Jose's code adds
Mills Act tax incentive	Minimum term of 10 years; the owner spends at least 10% of tax savings yearly on preservation and maintenance Applies: Landmark property under a historical property contract; the city examines the property at least every 5 years § 13.48.520 · code text A requirement that the property owner(s) annually expend an amount equal to a minimum of ten percent of the tax savings attributed to this contract to the preservation and maintenance of the landmark property, and make this documentation available to the City of San José at the time of the periodic examination described above;

Utility users tax

San Jose code What San Jose's code adds
Tax on water, phone or cable	The telecommunications tax is at most 4.5% of the charges. Applies: Telecommunications services, including mobile; the code states only the maximum. § 4.70.500 · code text The maximum tax imposed shall be at the rate of four and one-half percent (4.50%) of the charges made for such services and shall be collected from the service user by the service supplier or its billing agent.

Who this affects

HomeownersBuyersReal estate agents

Frequently asked questions

Does San Jose offer Mills Act property tax contracts?

San Jose's code: Minimum term of 10 years; the owner spends at least 10% of tax savings yearly on preservation and maintenance (Landmark property under a historical property contract; the city examines the property at least every 5 years) (§ 13.48.520).

Does San Jose charge a utility users tax?

San Jose's code: The telecommunications tax is at most 4.5% of the charges. (Telecommunications services, including mobile; the code states only the maximum.) (§ 4.70.500).

General information, not legal advice.