What is the maximum ad valorem tax rate in California?

In California, the maximum ad valorem tax rate is established by Proposition 13, which was passed in 1978. Under this law, property taxes are generally limited to 1% of the assessed value of the property. This means that regardless of changes in property values or local tax assessments, the state imposes a ceiling on the base property tax rate at 1%.

This framework was designed to provide stability and predictability in property taxes for California homeowners and businesses. Although individual jurisdictions may add special assessments for local services and voter-approved bonds, those additional levies do not alter the fundamental 1% cap on the ad valorem tax rate. Thus, the answer of 1% accurately reflects the legal limits imposed by state law on property taxation in California.