Property taxes in San Marcos

San Marcos property tax: total rates 1.0674% to 1.1425% across 230 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, San Marcos code or CA state law, and links to its source (checked October 2026). General information, not legal advice.

County rate table The county lists 230 tax rate areas inside San Marcos for fiscal year 2025-26. Their total rate runs from 1.0674% to 1.1425% 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.

State data San Marcos has formed 3 Mello-Roos community facilities districts. A home inside one pays a special tax on its property tax bill, in addition to the rate above.

• San Marcos CFD No 2002-1 (bonds run to 2035)
• San Marcos CFD No 88-1 (bonds run to 2027)
• San Marcos CFD No 99-01 (bonds run to 2038)

The state data gives no tax amounts. Your tax bill shows them; the address lookup lists the districts named for the city. School, water and other districts may have formed districts here too. Source: California State Treasurer, DebtWatch (reporting year 2025).

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 →