Taxes
Property Tax
Property Tax is the City’s largest source of general fund revenue. Property taxes are assessed by the County of Orange. State law mandates that the Assessor identifies and values all property in the County for property tax purposes each year. The taxes are calculated by the Auditor-Controller.
The average tax rate in Orange County is approximately 1.1% of the property’s taxable value. For additional information, please visit the Orange County Assessor’s office or the Auditor-Controller’s office.
View information on Aliso Viejo’s property tax allocation and OCFA (PDF).
Sales Tax
Sales and Use Tax is one of the City’s major revenue sources. Collections are made by the State based on a percentage of taxable sales within Orange County. The total tax percentage in Orange County is 7.75%. The sales and use tax of 7.75 is allocated to the:
- City of Aliso Viejo (1%)
- Education Protection Account (0.25%)
- Fiscal Recovery Fund (0.25%)
- Local Public Safety Fund (0.50%)
- Local Revenue Fund (1.5625%)
- Orange County (0.25%)
- State’s General Fund (3.9375%)
Further sales tax information can be obtained from the State of California Board of Equalization website.
View the EFUEL Sales Tax Sharing Report (PDF).
View the EFUEL Economic Subsidy Report (PDF).
Transient Occupancy Tax
Chapter 3.06 of the City of Aliso Viejo Municipal Code states that for the privilege of occupancy in any hotel, each transient is subject to and shall pay a tax in the amount of 10% of the rent charged by the operator. The tax constitutes a debt owed by the transient to the City which is extinguished only by payment to the operator or to the City. As an example, if the hotel room rate being charged is $150 per night, then a tax of $15 per night will apply. Hotel operators may pay Transient Occupancy Taxes (TOT) on a quarterly basis to the City. For further information, please contact the Department of Financial Services at 949-425-2520.