Orange County's 2025-26 Local Assessment Roll totals $850.11 billion across more than one million parcels, with Irvine and Newport Beach alone accounting for roughly 24% of that base. For asset-backed borrowers in this market, the county's Proposition 13 mechanics, vessel counts, and coastal real estate trajectory are the starting points.
California's 58 counties each maintain independent Assessment Rolls, and Orange County operates its own apparatus entirely separate from Los Angeles. The OC Assessor — office at 333 W. Santa Ana Blvd., Santa Ana — maintains no shared comparable-sales databases or linked appeal processes with the LA County Assessor. Assessments, timelines, and methodologies are developed independently within OC. This matters not only for appeal procedures but for how a lender must source and weigh comparable transactions when underwriting a loan against OC real estate.
The OC Assessor's 2025-26 Local Assessment Roll totals $850.11 billion across 1,046,450 parcels, a 5.07% increase — $41.06 billion — over the prior year's $809.06 billion. Irvine holds the county's highest total assessed value at $119 billion; Newport Beach ranks second at $84.4 billion. Together, those two cities account for roughly $203 billion, approximately 24% of the county's entire taxable base — a concentration of assessed wealth that distinguishes OC from most California counties of comparable geographic size.
California's Proposition 13 fixes the base property tax rate at 1% statewide. Annual increases in assessed value are capped at the Consumer Price Index, with a maximum of 2% per year. For FY 2025-26, the OC Assessor confirmed the CPI factor hit its ceiling at exactly 2.000%. On any property held for a decade or more, this cap means the assessed figure can trail current market value by a considerable margin — sometimes by millions on a high-end coastal estate. The gap widens with each year of ownership, which is why our lender partners treat assessed value as one reference point among several; an independent appraisal ordered at the time of application carries the most weight in sizing a loan.
The average home value in Newport Beach reached $3,687,121 as of June 2026, up 9.8% year-over-year. The median sale price rose 13.4% in Q2 2025 versus Q2 2024, following a 12.5% annual increase the prior year. Back-to-back years of double-digit appreciation in the same coastal submarket signals sustained demand at the high end. For borrowers evaluating a real estate-secured loan, that trajectory also means loan-to-value ratios established at an earlier date may have improved materially.
Orange County's Unsecured Roll — which covers boat and aircraft assessments alongside business personal property — reached $30.707 billion in FY 2025-26, up 2.48% from the prior year. In the prior assessment year, the OC Assessor itemized 13,584 vessel assessments and 748 aircraft assessments among 75,976 total unsecured assessments. Vessels and aircraft are valued annually as of the January 1 lien date, which means acquisition timing has assessment-year implications.
Newport Harbor is identified by the City of Newport Beach as one of the largest recreational harbors in the United States. The Newport Harbor Yacht Club, founded in 1916 and located on the Balboa Peninsula, is one institution in a harbor that includes multiple private marinas and an active mooring field. For borrowers whose primary collateral is a high-value vessel, our lender partners conduct independent appraisals rather than relying on the assessed figure alone.
Orange County's 2023 per capita personal income was $91,300, ranking 8th among California's 58 counties. Total county personal income reached $278.8 billion in 2023, ranking 3rd statewide (Caltrans, 2026). Windfall's Q2 2026 data identifies coastal Orange County explicitly as one of California's top-1% wealth concentration zones, alongside Silicon Valley, San Francisco, the Peninsula, and West Los Angeles. That concentration supports a borrowing population with diverse high-value asset types — real property, watercraft, aircraft, and other holdings — rather than a single dominant collateral category.
Our licensed lender partners review secured loan requests from Orange County applicants against the following collateral types common in this market:
For a step-by-step explanation of how submission, appraisal, and funding are structured, see How It Works. The FAQ addresses common questions about asset types, timelines, and documentation requirements. To open a direct inquiry, use the contact page.
Compliance notice: All figures on this page are drawn from publicly available sources and are provided as general context, not as loan commitments, approvals, or offers of credit. Loans are originated exclusively by licensed lender partners. Loan-to-value ratios, applicable terms, and eligibility are determined on a case-by-case basis at the time of application.
Loans are originated by licensed lender partners. Loan offers, terms, rates and final decisions are made by the originating licensed lender at appraisal — figures shown here are general guidance, not loan offers.
Last reviewed August 16, 2026.
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