Tax rates - Schedule.
San José Municipal Code § 4.54.050
in effect4.54.050 - Tax rates - Schedule.
The rates of the tax imposed under this chapter are as follows:
A. Each one-family dwelling: .....$150.00.
B. A dwelling unit in any building (other than a one-family dwelling) containing only one dwelling unit: .....$114.00.
C. Each dwelling unit in a two-family dwelling: .....$114.00.
D. Each dwelling unit in a multiple dwelling containing at least three, but not more than four, dwelling units: .....$101.75.
E. Each dwelling unit in a multiple dwelling containing at least five, but not more than nineteen, dwelling units: .....$82.50.
F. Each dwelling unit in a multiple dwelling containing at least twenty or more dwelling units: .....$75.00.
G. Each mobilehome lot in a mobilehome park: .....$82.50.
H. Any building, or portion thereof, planned or designed for use for business, commercial, or industrial uses, or for any other use other than dwelling unit use: .....$0.08 per
square foot
of floor area.
(Prior code § 16003.)
Source: City of San José, Municipal Code (Municode Library, library.municode.com)URL: https://library.municode.com/ca/san_jose/codes/code_of_ordinances?nodeId=TIT4REFIBUTA_CH4.54COTA_4.54.050TARACHFetched: 11/1/2026