How Much Is Property Tax in California? A Complete 2026 Guide

If you are buying a home, moving to California, or estimating your monthly housing costs, you may be asking: How Much Is Property Tax in California?

For a quick estimate, California’s basic property tax rate is generally 1% of a property’s assessed value, plus applicable voter-approved bonded indebtedness and other charges. However, the actual amount you pay can vary significantly depending on the property’s assessed value, county, local taxing districts, exemptions, special assessments, and whether the property has recently been purchased or otherwise reassessed.

California’s property-tax system is also different from states that routinely reassess homes at their current market value. Under Proposition 13, a property’s assessed value is generally established when a qualifying change in ownership occurs or qualifying new construction is completed. The factored base-year value can generally increase by no more than 2% annually.

For the 2026 lien date, California’s Proposition 13 inflation factor is 1.02, representing the maximum 2% annual inflation adjustment for eligible properties.

This guide explains how California property taxes work in 2026, how much you might pay on homes at different values, why two neighboring properties can have very different tax bills, how Proposition 13 and Proposition 19 affect taxes, what Mello-Roos and supplemental taxes are, when property taxes are due, and what to do if you believe your assessment is too high.

How Much Is Property Tax in California in 2026?

California’s constitutional property tax rate is generally 1% of assessed value. Additional amounts can apply, including voter-approved bonded indebtedness and other charges that may appear on a property-tax bill.

The basic calculation is:

Annual property tax = Taxable assessed value × applicable property tax rate

At the basic 1% rate, the calculation looks like this:

These figures show only the 1% base tax. They do not represent the complete tax bill for every California property.

Your actual bill may be higher because of local voter-approved bonds, special taxes, direct levies, Mello-Roos charges, and other applicable assessments.

How to Calculate Your California Property Tax

For a rough calculation:

1. Find the property’s taxable assessed value.
2. Determine the applicable ad valorem property-tax rate.
3. Multiply the taxable assessed value by that rate.
4. Apply any qualifying exemptions or reductions that affect the ad valorem tax.
5. Add applicable special taxes, direct levies, Mello-Roos charges, and other property-specific assessments.

For example, if a property’s taxable assessed value is $700,000 and the applicable ad valorem rate is 1.10%:

$700,000 × 1.10% = $7,700

If the property also has separate special charges, the final tax bill could be higher.

What Is the Average Property Tax Rate in California?

There is no single total property tax rate that applies to every property in California.

California’s constitutional base rate is generally 1%, while additional voter-approved bonded indebtedness and other charges can increase the total amount charged.

The California State Board of Equalization’s 2024–25 Annual Report lists county average property-tax rates ranging from about 1.000% to 1.248%. These are county-level averages for the 2024–25 period, not parcel-specific 2026 tax rates.

2024–25 California County Average Property-Tax Rates

These are 2024–25 county averages and should be used for broad comparisons only. They should not be treated as the exact rate for an individual property.

A property’s actual bill depends on its specific taxing jurisdictions, assessed value, exemptions, special taxes, and other applicable charges.

Why the California Property Tax Rate Is Not Simply 1%

The 1% figure is the constitutional base rate.

A property’s total tax bill may also include:

• Voter-approved bonds
• Special taxes
• Mello-Roos charges
• Direct levies
• Special assessments
• Other local charges

Some of these charges are not ad valorem property taxes because they are not calculated directly from assessed value.

That is why the most accurate answer to How Much Is Property Tax in California? requires looking at the individual property rather than using only the statewide 1% figure.

How California Property Tax Works

California property taxes are largely shaped by Proposition 13, approved by voters in 1978.

Under Proposition 13:

• The basic property tax rate is generally limited to 1% of assessed value.
• Voter-approved bonded indebtedness can add to the rate.
• A property’s factored base-year value generally cannot increase by more than 2% annually.
• A qualifying change in ownership can trigger reassessment.
• Qualifying new construction can result in a new assessment.

This system means California property taxes are not necessarily tied directly to today’s market value.

A homeowner who purchased a property decades ago may have a substantially lower assessed value than a neighbor who purchased a similar property recently.

What Is Proposition 13?

Proposition 13 established California’s acquisition-value approach to property taxation.

When a qualifying change in ownership occurs, the county assessor generally establishes a new base-year value based on the property’s fair market value at that time. That value is then adjusted annually according to California’s property-tax rules.

For eligible properties, the annual inflation adjustment cannot exceed 2%.

For the 2026 lien date, the official inflation factor is 1.02.

Proposition 13 Example

Suppose your property’s factored assessed value is:

$600,000

A 2% increase would produce:

$600,000 × 1.02 = $612,000

If another full 2% adjustment applies the following year:

$612,000 × 1.02 = $624,240

This does not mean the property’s market value can increase by only 2%.

The market value could rise much faster, remain unchanged, or decline. Proposition 13 primarily limits the annual increase in the property’s factored assessed value.

Assessed Value vs. Market Value in California

Understanding the difference between assessed value and market value is essential when calculating California property taxes.

Market Value

Market value is the amount a property could reasonably sell for under appropriate market conditions.

For example:

Current market value = $1,200,000

Assessed Value

Assessed value is the value used to calculate ad valorem property taxes.

Because of Proposition 13, it can be much lower than the property’s current market value.

For example:

Assessed value = $650,000

At a basic 1% rate:

$650,000 × 1% = $6,500

You would not automatically calculate the tax using the $1.2 million market value.

Why This Difference Matters

Consider two neighboring houses that are both currently worth $1.2 million.

• Home A was purchased many years ago.
• Home B was purchased recently for approximately $1.2 million.

Home A may have a much lower Proposition 13 assessed value.

Home B may have a new assessed value close to its recent purchase-related value.

As a result, the two homeowners can have very different annual property-tax bills despite owning similarly valuable homes.

California Property Tax vs. Market Value

One of the biggest misconceptions about California property taxes is that the tax bill is simply a percentage of the home’s current value.

It is not.

Consider this example:

These figures are simplified for illustration, but they demonstrate how Proposition 13 can create significant differences between neighboring homeowners.

This is one of the most important concepts to understand before purchasing property in California.

Is California Property Tax Based on Purchase Price?

For many ordinary home purchases, a qualifying change in ownership results in a new base-year value based on the property’s fair market value at the time of the transfer.

The purchase price is often an important indicator of fair market value, but it is not an absolute rule for every transaction.

Certain transfers can qualify for exclusions from reassessment.

Examples include specific qualifying:

• Family transfers
• Proposition 19 transfers
• Transfers involving certain trusts
• Other transactions covered by California assessment exclusions

Therefore, buyers should not assume that every transfer is automatically taxed in exactly the same way.

What Happens to Property Taxes When You Buy a California Home?

A qualifying purchase generally triggers reassessment.

Suppose a seller purchased a home years ago and has:

Current assessed value: $450,000

You purchase that home for:

$900,000

If the transaction results in a new assessed value of approximately $900,000, the basic 1% tax calculation changes from roughly:

$450,000 × 1% = $4,500

to:

$900,000 × 1% = $9,000

The actual amount can be higher because of local charges.

Important Buyer Warning

Do not assume the seller’s current property-tax bill will be your future property-tax bill.

A qualifying purchase can substantially change the property’s assessed value.

What Happens to Your Property Taxes in the First Year After Buying?

Your first year can involve several different tax events.

At Closing

Property taxes may be prorated between the buyer and seller.

After Closing

The county assessor may establish a new base-year value.

Later

You may receive a supplemental tax bill if the reassessment creates additional taxes for part of the fiscal year.

Future Years

The property’s assessed value generally becomes subject to the Proposition 13 annual adjustment rules, assuming no other reassessment event occurs.

This is why a buyer’s first-year tax experience can differ from the tax amount shown in the property’s previous tax records.

How Much Is Property Tax on a $500,000 Home in California?

If the property’s taxable assessed value is $500,000, the basic 1% calculation is:

$500,000 × 1% = $5,000 per year

That is approximately:

$417 per month

If the property’s applicable total rate were 1.10%, the calculation would instead be:

$500,000 × 1.10% = $5,500 per year

This is an illustration. The actual rate and additional charges depend on the property.

How Much Is Property Tax on a $1 Million Home in California?

If a newly purchased property has a taxable assessed value of $1 million, the basic 1% calculation is:

$1,000,000 × 1% = $10,000 per year

Using several illustrative rates:

These calculations are useful for budgeting but should not be confused with a parcel-specific tax estimate.

California Property Tax Examples by Home Value

The following examples use an illustrative total rate of 1.10%.

The figures are illustrative and exclude property-specific special charges.

California Property Tax by County

The county where a property is located affects its tax rate, but even the county alone does not determine the exact tax bill.

Different cities, school districts, special districts, and other taxing jurisdictions can affect the amount charged to individual parcels.

The following figures are 2024–25 county average rates reported by the California State Board of Equalization, included for comparison rather than as current parcel-specific rates.

Use these figures for broad comparisons only. For a specific property, the property’s actual tax bill is much more useful than a county average.

Why Two Homes in the Same County Can Have Different Property Taxes

Two homes in the same neighborhood can have different tax bills because of:

• Different purchase dates
• Different Proposition 13 base-year values
• Different assessed values
• Voter-approved bonds
• Mello-Roos charges
• Special assessments
• Homeowners’ exemptions
• New construction
• Proposition 19 exclusions
• Decline-in-value assessments

This is one of the biggest reasons a simple online property-tax calculator may not produce the same number as an actual county tax bill.

What Is Included in a California Property Tax Bill?

A California property-tax bill may include:

• General ad valorem property taxes
• Voter-approved bond charges
• Special taxes
• Mello-Roos charges
• Direct levies
• Special assessments

Not all charges are based on assessed value.

For example, if the basic property tax is $8,000, the final bill may be higher because of Mello-Roos or other local assessments. Homebuyers should review the actual property-tax bill instead of estimating costs only from the purchase price.

What Are Mello-Roos Taxes?

Mello-Roos are special taxes imposed through Community Facilities Districts to help fund public facilities and services.

These charges can increase a property’s total annual tax bill, so buyers should check:

• Whether the property is in a Mello-Roos district
• The current annual charge
• Whether the amount can change
• How long the charge may continue
• Whether other special assessments apply

Two similarly priced homes can have very different tax costs if only one has Mello-Roos charges.

Do Property Tax Exemptions Eliminate Mello-Roos?

Generally, no.

Property-tax exemptions such as the Homeowners’ Exemption apply to taxable assessed value for qualifying ad valorem taxes.

They do not automatically eliminate special taxes, direct levies, Mello-Roos charges, or other separate charges.

Therefore, even if you qualify for a property-tax exemption, you should still review the entire tax bill.

What Is a Supplemental Property Tax Bill?

A supplemental property tax bill can be issued after a qualifying change in ownership or qualifying new construction.

It generally reflects the difference between the property’s previous assessed value and its newly established value for the applicable portion of the fiscal year.

California’s supplemental assessment system uses a prorated assessment covering the period from the first day of the month following the supplemental event through the end of the fiscal year.

Example

Suppose:

• Previous assessed value: $600,000
• New assessed value: $900,000
• Difference: $300,000

At a basic 1% rate, the annualized difference is:

$300,000 × 1% = $3,000

The actual supplemental bill would depend on the applicable period and tax rate.

Why New Buyers Should Budget for Supplemental Taxes

A buyer may receive a supplemental bill after closing even after paying property taxes through escrow or through the normal annual bill.

A supplemental assessment is separate from the ordinary annual assessment process.

What Is an Escape Assessment?

An escape assessment can occur when property that should have been assessed was missed, under-assessed, or otherwise requires a correction for a prior period.

This can result in additional property taxes.

Escape assessments can arise from situations involving:

• Previously unreported changes in ownership
• New construction
• Incorrect assessments
• Information discovered after the original assessment

If you receive an escape assessment, review it promptly because special appeal deadlines may apply.

What Is the January 1 Lien Date?

January 1 is California’s property-tax lien date.

The January 1 assessment is important because it forms the basis for the regular property-tax assessment for the fiscal year beginning the following July 1.

The lien date is also important when considering a property’s market value for decline-in-value purposes.

This is why a property’s value on January 1 can matter even if its market value changes substantially later in the year.

Does California Reassess Property Every Year?

No.

California generally does not reassess every property to its current market value each year.

Instead, Proposition 13 generally allows the factored base-year value to increase by no more than 2% annually.

A qualifying:

• Change in ownership
• New construction

can trigger reassessment.

Special rules can also apply to certain transfers and property-value changes.

Does Remodeling Increase Property Taxes in California?

It can, but not every improvement results in a complete reassessment of the property.

California can assess qualifying new construction.

For example, a substantial addition that creates new taxable value may increase the property’s assessed value.

Ordinary repairs and maintenance are treated differently from assessable new construction.

If you are planning a major renovation or addition, check with the county assessor before assuming there will be no property-tax impact.

What Happens If Your California Home Loses Value?

California property taxes can decrease when a property’s current market value falls below its applicable Proposition 13 factored base-year value.

This is commonly associated with Proposition 8 decline-in-value assessments.

Example

Suppose:

• Factored Proposition 13 value: $800,000
• Current market value: $700,000

If the applicable rules are satisfied, the county assessor may reduce the taxable value to reflect the lower value.

If the property’s market value later recovers, the assessed value can increase again under California’s rules.

The 2% Proposition 13 limitation therefore does not guarantee that assessed values can never decrease.

California Homeowners’ Exemption

California offers a Homeowners’ Exemption for qualifying owner-occupied principal residences.

The exemption provides a $7,000 reduction in taxable assessed value.

It does not reduce the tax bill by $7,000.

Example

Suppose:

Assessed value = $500,000

After the exemption:

Taxable value = $493,000

At a basic 1% rate, the approximate tax savings would be:

$7,000 × 1% = $70 per year

The actual savings depend on the applicable tax rate.

Who Qualifies for the Homeowners’ Exemption?

Generally, the property must qualify as your principal residence under California’s requirements.

Eligible homeowners generally claim the exemption through the county assessor.

If you recently purchased a home, check your county’s records and filing requirements rather than assuming the exemption has already been applied.

Can Seniors Reduce California Property Taxes?

California does not automatically reduce every homeowner’s property taxes simply because the homeowner reaches a particular age.

However, qualifying homeowners can receive significant property-tax benefits through Proposition 19.

Depending on the circumstances, Proposition 19 may allow qualifying homeowners who are:

• 55 or older
• Severely disabled
• Certain victims of qualifying wildfires or natural disasters

to transfer a Proposition 13 base-year value to a replacement principal residence.

Specific eligibility requirements apply.

What Is Proposition 19?

Proposition 19 changed California’s property-tax rules in two major areas:

1. Base-year value transfers for certain homeowners purchasing replacement residences
2. Certain parent-child and grandparent-grandchild property transfers

These are separate Proposition 19 provisions with different eligibility requirements.

The rules are substantially different from California’s former Proposition 58 and Proposition 193 system.

How Does Proposition 19 Help Homeowners Age 55 or Older?

A qualifying homeowner may be able to transfer the taxable value of an existing principal residence to a replacement principal residence.

The replacement property generally must be purchased or newly constructed within the applicable period, and specific value-comparison rules determine how the transferred base-year value is treated.

This can be valuable because purchasing another California home would otherwise generally trigger reassessment.

Simple Example

Suppose a qualifying homeowner has:

Existing home’s factored base-year value: $400,000

The homeowner sells that home and purchases a qualifying replacement property.

If the Proposition 19 requirements are satisfied, the homeowner may be able to carry the existing taxable-value benefit to the replacement property rather than simply starting with the replacement home’s full market value.

Because the detailed rules depend on timing, property values, and eligibility, homeowners should verify the transfer with the county assessor before relying on it.

Can You Transfer California Property Tax to Your Children?

Sometimes, but the current rules are much more restrictive than the old system.

Under Proposition 19, a qualifying parent-child or grandparent-grandchild transfer can receive an exclusion from reassessment when specific requirements are satisfied.

This family-transfer provision is separate from the Proposition 19 rules for homeowners who are 55 or older, severely disabled, or certain disaster victims.

For qualifying transfers, the property generally must meet requirements relating to the transferor’s and transferee’s principal residences or family farm, and the value of the property must fall within the applicable limit.

For transfers occurring from February 16, 2025, through February 15, 2027, the applicable additional amount is $1,044,586.

This does not mean every California property can be transferred to a child without reassessment.

Investment properties and second homes can receive different treatment from qualifying family residences.

What Should Homebuyers Budget for California Property Taxes?

For rough budgeting, some buyers use about 1% to 1.25% of assessed value as a starting estimate.

This is only a planning range. Actual costs can vary because of local tax rates, Mello-Roos, special assessments, exemptions, reassessment, and supplemental taxes.

Example

For a $900,000 home:

• 1% estimate: $9,000 per year
• 1.25% estimate: $11,250 per year

That gives a rough range of $9,000–$11,250 annually.

Before buying, check the property’s actual tax bill and assessment information.

California Property Tax and Home Affordability

Property tax should be included in your total homeownership budget.

Monthly housing costs may include:

• Mortgage principal and interest
• Property taxes
• Homeowners insurance
• HOA dues
• Maintenance
• Utilities
• Mello-Roos
• Special assessments

A lower-priced home is not always cheaper to own if it has significant local charges. Longtime homeowners may also pay less because of a lower Proposition 13 assessed value.

What Should You Check Before Buying a California Home?

Before making an offer or closing, review:

1. Current assessed value – the value used for tax purposes.
2. Current tax bill – the property’s actual annual charges.
3. Expected reassessment – a qualifying sale may increase assessed value.
4. Mello-Roos and special assessments – check for additional local charges.
5. Homeowners’ Exemption – determine whether you qualify.
6. Supplemental taxes – budget for a possible bill after closing.
7. Proposition 19 – check whether transfer benefits apply.
8. Recent new construction – remodeling or additions may affect assessment.

When Are California Property Taxes Due?

For regular secured property taxes, the annual bill is generally divided into two installments.

The first installment is due November 1 and becomes delinquent after December 10. The second installment is due February 1 and becomes delinquent after April 10.

If a payment is not made by the applicable delinquency deadline, a penalty can generally apply.

Supplemental property-tax bills can have different deadlines depending on when they are issued.

Can You Pay California Property Taxes Through Mortgage Escrow?

Yes.

Many mortgage lenders collect property-tax funds through an escrow account.

Instead of paying the entire annual tax bill directly, you make monthly escrow payments along with your mortgage payment. The mortgage servicer then uses the escrow funds to pay the property-tax bill.

Important Point

Escrow does not reduce the amount of property tax you owe.

If your property taxes increase, your monthly mortgage payment can increase because the lender needs to collect enough money to cover the higher tax obligation.

Are California Property Taxes Deductible?

Property taxes may be deductible on a federal tax return if you itemize deductions and satisfy the applicable federal requirements.

However, federal law limits the deduction for state and local taxes, commonly known as the SALT deduction.

The amount you can deduct depends on your circumstances, including filing status, income, property ownership, and other state and local taxes.

Federal tax rules can change, so homeowners should verify the current rules with the IRS or a qualified tax professional.

How to Find the Exact Property Tax for a California Home

If you want the most accurate answer to How Much Is Property Tax in California? for a specific property, use the property’s actual county records.

Look for:

• Assessed value
• Tax rate
• Current tax bill
• Special assessments
• Mello-Roos charges
• Exemptions
• Supplemental assessments
• Parcel number

California property-tax administration is handled primarily at the county level.

For a home you are considering buying, ask the county assessor or tax collector about the property’s current assessment and whether the transaction is expected to trigger reassessment.

How to Lower Your California Property Tax Legally

You cannot choose your property’s tax rate, but you can make sure you receive every exemption, exclusion, or assessment adjustment for which you qualify.

Claim the Homeowners’ Exemption

If your property is your qualifying principal residence, make sure you have filed for the applicable exemption.

Check for a Decline in Value

If your property’s market value has fallen below its applicable taxable value, investigate Proposition 8 assessment rules.

Investigate Proposition 19

Qualifying homeowners may be able to transfer their base-year value when purchasing a replacement residence.

Review Your Assessment

If you believe the county’s assessed value is incorrect, investigate the county’s assessment-review and appeal process.

Check Your Tax Bill

Review the bill for unexpected:

• Special assessments
• Direct levies
• Mello-Roos charges
• Other local charges

Can You Appeal a California Property Tax Assessment?

Yes.

If you believe your property’s assessed value is too high, first contact the county assessor. If the issue is not resolved, you may be able to file a formal appeal with the county assessment appeals board.

Helpful evidence may include:

• Comparable sales
• Appraisals
• Photos
• Repair estimates
• Property-condition evidence
• Market data

Assessment Appeal Deadlines

Regular assessment appeals generally open July 2 and close on either September 15 or November 30, depending on the county.

Supplemental and escape assessments may have different deadlines. A supplemental assessment appeal is generally due within 60 days of the notice.

Always confirm the exact deadline with your county before filing.

Common California Property Tax Mistakes

Common mistakes homeowners and buyers should avoid include:

• Assuming California property tax is always exactly 1%
• Using current market value instead of taxable assessed value
• Assuming the seller’s tax bill will stay the same after purchase
• Forgetting about supplemental property taxes
• Ignoring Mello-Roos charges
• Thinking the Homeowners’ Exemption reduces the tax bill by $7,000
• Assuming seniors automatically receive a property-tax discount
• Believing every family transfer avoids reassessment
• Missing property-tax appeal deadlines
• Assuming assessed value always increases by exactly 2% each year

Understanding these mistakes can help you estimate your tax bill more accurately and avoid unexpected costs.

2026 California Property Tax Quick Reference

California Property Tax Checklist

Before buying or budgeting for a California property, check:

• Basic tax rate: Generally 1% of assessed value
• Local charges: May increase the total tax bill
• 2026 Proposition 13 factor: 1.02
• Homeowners’ Exemption: $7,000 reduction in taxable value
• Reassessment: A purchase or new construction may increase assessed value
• Supplemental taxes: May apply after reassessment
• Mello-Roos: Can add extra charges
• Proposition 8: May reduce assessed value when applicable
• Proposition 19: May provide reassessment relief
• Tax due dates: November 1 and February 1
• Delinquency dates: December 10 and April 10

Checking these points helps you estimate how much is property tax in California more accurately and avoid unexpected costs.

Frequently Asked Questions

1. How Much Is Property Tax in California?

California’s basic property tax rate is generally 1% of assessed value, plus voter-approved bonds and other local charges. The final amount depends on the property’s assessed value, location, exemptions, and special assessments.

2. Is California Property Tax Really 1%?

The constitutional base rate is generally 1%, but the total property-tax bill can be higher because of voter-approved bonds, Mello-Roos, and other local charges.

3. How Much Is Property Tax on a $500,000 House in California?

At the basic 1% rate, a $500,000 taxable assessed value would produce about $5,000 per year in property tax before additional charges or exemptions.

4. How Much Is Property Tax on a $1 Million House in California?

At the basic 1% rate, a $1 million taxable assessed value would produce about $10,000 per year before additional local charges and exemptions.

5. Does Buying a House Trigger Property-Tax Reassessment in California?

Usually, yes. A qualifying change in ownership can trigger reassessment unless a specific exclusion applies.

6. What Is Mello-Roos in California?

Mello-Roos is a special tax used by Community Facilities Districts to help fund public facilities and services. It can increase the total property-tax bill for certain homes.

7. When Are California Property Taxes Due?

For regular secured property taxes, the first installment is due November 1 and the second is due February 1. They generally become delinquent after December 10 and April 10.

8. Can You Appeal a California Property Tax Assessment?

Yes. Homeowners who believe their assessed value is too high can contact the county assessor and may be able to file a formal assessment appeal within the applicable county deadline.

Final Takeaway: How Much Is Property Tax in California?

For a quick estimate, California property taxes generally start with 1% of the property’s assessed value, plus applicable voter-approved bonds and other local charges. The actual bill can vary based on the property’s assessed value, location, exemptions, and special assessments.

The key figure is the property’s taxable assessed value, not simply its current market value. Under Proposition 13, a longtime homeowner may have a much lower assessed value than someone who recently purchased a similar home.

For eligible properties, the 2026 Proposition 13 inflation factor is 1.02, allowing the factored assessed value to increase by up to 2% under the annual adjustment rules. Reassessment, new construction, Proposition 8, Proposition 19, and exemptions can also affect the amount owed.

Before buying a California home, check the current assessed value, tax bill, local charges, Mello-Roos, potential reassessment, supplemental taxes, and applicable exemptions or Proposition 19 benefits.

Ultimately, there is no single property-tax amount for every California home. Reviewing the property’s actual county assessment and tax bill is the most reliable way to estimate your true property-tax cost.

Mercy

Mercy is a passionate writer at Startup Editor, covering business, entrepreneurship, technology, fashion, and legal insights. She delivers well-researched, engaging content that empowers startups and professionals. With expertise in market trends and legal frameworks, Mercy simplifies complex topics, providing actionable insights and strategies for business growth and success.

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