A complete guide to every line item on a typical Alameda County tax invoice for a Berkeley residential property
Your Berkeley property tax bill isn't just one tax — it's a stack of 20+ separate levies from the county, city, school district, and special districts. Some are based on your home's assessed value (the Prop 13 value the county has on record). Others are based on the square footage of your building or lot. This page explains each one.
These are percentage-based taxes applied to your county-assessed property value. Under Prop 13, your assessed value can only increase by 2% per year (Berkeley applies the full 2% every year) unless the property changes hands, at which point it resets to market value.
| Tax | Rate |
|---|---|
| Base County Tax (Prop 13) The foundation — California's statewide 1% property tax | 1.0000% |
| Alameda County Voter-Approved Debt County bonds for infrastructure, hospitals, etc. | ~0.23% |
| Measure T1 — Infrastructure Bond (2016) City streets, parks, civic buildings, ADA | 0.0140% |
| Measure O — Affordable Housing Bond (2018) Affordable housing construction and preservation | 0.0200% |
| Measure M — Streets & Watersheds Bond (2012) | 0.0040% |
| Measure FF — Library Bond (2008) | 0.0035% |
| Measures G, S, I — Fire/Seismic/Shelter Bonds | 0.0075% |
| BUSD School Bonds Various school construction and renovation bonds | ~0.05% |
| Total Ad Valorem Rate | ~1.2323% |
These are voter-approved special taxes charged per square foot of building improvements. Nearly all include an annual escalator tied to city cost factors — the factor varies by year (FY 2027: 4.95%). Rates shown are FY 2026–27 adopted residential rates (Ordinances 8,013–8,026, adopted June 30, 2026).
| Tax | Rate / sq ft | FY27 Increase |
|---|---|---|
| Parks, Trees & Landscaping Maintenance of city parks and street trees | $0.2783 | +4.95% |
| Library Services Operating expenses for the Berkeley Public Library system | $0.3128 | +4.95% |
| Paramedic Supplemental Tax Emergency paramedic and ambulance services | $0.0492 | +4.95% |
| Emergency Services for Severely Disabled | $0.0234 | +4.95% |
| Fire Protection — Measure GG (2008) Berkeley Fire Department operations | $0.0703 | +4.95% |
| Fire & Wildfire Prevention — Measure FF (2020) Fire, emergency services, wildfire prevention | $0.1363 | +4.95% |
| SAFE STREETS — Measure FF (2024) NEW Sidewalk and street repair, safety improvements | $0.1784 | +4.95% |
| Library Relief Act — Measure X (2024) NEW Additional library funding | $0.0630 | +4.95% |
| Street Lighting Tax Streetlight maintenance and replacement (FY26 rate; not part of the annual rate ordinances) | $0.0108 | — |
| Total City Parcel Taxes | ~$1.12 / sq ft |
The escalator is not a fixed number — it's set each year from city cost factors and varies (the FY 2027 ordinances applied 4.95% across the board). At FY27 rates the combined increase came to about $0.052 / sq ft — roughly $73/year for a 1,400 sq ft home, even without any new measures passing.
BUSD rates escalate annually (CPI-linked); the rates below are FY 2025–26. FY 2027 rates publish with the October 2026 bills.
| Tax | Rate / sq ft |
|---|---|
| Berkeley School Tax — Measure H (2024) Replaces expiring school parcel tax; largest single parcel tax | $0.5400 |
| School Maintenance — Measure H (2020) | $0.1065 |
| Educator Recruitment — Measure E (2020) Teacher retention and recruitment | $0.1451 |
| Total BUSD Parcel Taxes | ~$0.79 / sq ft |
| Item | Basis | Typical Amount |
|---|---|---|
| Clean Stormwater Fee $50 per runoff unit (2,196 sf standard lot), prorated by lot size and use | lot sq ft | ~$50–150 |
| 2018 Street Light Assessment Capital improvement assessment for LED streetlight conversion | property | varies |
| 2018 Storm Water Fee | property | varies |
| Refuse Collection / Zero Waste Garbage, recycling, composting based on bin size | flat / bin | ~$600–900 |
| Underground Utility Assessment 30-year assessment (2006–2035) for burying overhead lines | property | varies |
These measures require voter approval on November 3, 2026. Statuses as of July 2026. The calculator lets you model their impact.
| Measure | Basis | Rate | Status |
|---|---|---|---|
| Arts Tax PROPOSED Performing arts grants, civic arts, festivals. Backed by Berkeley Rep, Berkeley Symphony, Freight & Salvage. | per sq ft | $0.07/sf | Signatures submitted May 2026; qualification pending |
| Infrastructure Bond PROPOSED $300M for fire stations, parks, Civic Center, ADA. Needs two-thirds approval. | assessed value | ~$22.14/$100k AV | On ballot — placed by Council June 2026 |
| Public Bank Tax PROPOSED Parcel tax to capitalize a city-owned public bank ($0.09/sf nonresidential). ~$9.2M/yr, six-year term. | per sq ft | $0.06/sf | On ballot — initiative certified May 20, 2026 |
| Bay Area Transit Sales Tax (Regional) PROPOSED Half-cent sales tax in Alameda, Contra Costa, San Mateo, Santa Clara (1% in SF). Funds BART, AC Transit, and other transit agencies. 14-year sunset. ~$1B/year regionwide. Authorized by SB 63. | sales tax | +0.50% | Qualified June 30, 2026 |
| Berkeley Sales Tax Increase PROPOSED City rate to 10.75%, matching Oakland and Alameda. ~$9–10M/yr for the General Fund. Simple majority. | sales tax | +0.50% | On ballot — placed by Council June 2026 |
Which proposed 2026 measures would you vote for? Record your preferences and see how your neighbors feel.
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