San Bernardino County Property Assessor Search & Lookup 2026

San Bernardino County California Property Record Guide

Search San Bernardino County Property Values, APNs, Maps and Tax Bills

San Bernardino County property research crosses several county systems. The Assessor-Recorder-County Clerk identifies taxable property, maintains assessment information, applies exemptions and records official documents. The Auditor-Controller/Treasurer/Tax Collector calculates and collects property taxes, while the Clerk of the Board handles formal assessment appeals.

The county’s newly delivered 2026 assessment roll covers 905,255 parcels with $376.9 billion in total assessed value. This guide shows how to locate the correct parcel, verify an Assessor’s Parcel Number, read the 2026 assessment, understand Proposition 13, check the live tax account, handle a supplemental bill, request a Prop 8 review and file a 2026 assessment appeal.

Search parcel and assessment information
Check secured and delinquent tax bills
Review exemptions and Prop 8 relief
Find deeds and recorded documents
Assessor-Recorder-Clerk Josie Gonzales
Assessor services 909-387-8307
2026 parcels 905,255
2026 roll value $376.9 billion
Last reviewed August 7, 2026
Current August 2026 position

San Bernardino County 2026 Property Assessment and Tax Status

The 2026 Regular Assessment Appeals filing period is open now. San Bernardino County accepts 2026 regular assessment appeals from July 2 through November 30, 2026. A separate $45 non-refundable administrative processing fee is required for each application unless an eligible fee-waiver request is submitted.
$376.9B 2026 county assessment roll
905,255 Parcels included in the 2026 annual roll.
June 30 The Assessor signed and delivered the 2026 annual assessment roll.
August 1 Latest Assessor monthly roll and owner files are published for August 2026.
Nov. 30 Last day of the county’s 2026 regular assessment appeal window.
2026–27 fiscal year The current California county fiscal year began July 1, 2026. Annual secured bills using the new roll are mailed during the fall.
Prior secured taxes Any unpaid 2025–26 secured account remaining after June 30 has moved into delinquent/default collection status and can accrue additional redemption penalties.
Prop 8 review A 2026 Decline-in-Value request can be filed with the Assessor through December 31, 2026 based on market value as of January 1, 2026.
Assessment and tax balance are different records: The Assessor tells you what the property is assessed at. The Tax Collector tells you what is billed, paid, delinquent or defaulted. Always verify both systems before closing escrow or resolving a past-due account.
Start with the right county office

Which San Bernardino County Office Handles Your Property Task?

County Assessor

  • Assessed values
  • Parcel characteristics
  • Owner mailing records
  • Homeowners’ Exemption
  • Prop 8 decline in value
  • Prop 19 exclusions

Tax Collector

  • Secured tax bills
  • Unsecured tax bills
  • Current balances
  • Online payments
  • Defaulted taxes
  • Tax sales

Clerk of the Board

  • Assessment appeals
  • Online applications
  • Appeal fees
  • Hearing scheduling
  • Hearing officers
  • Appeal decisions

County Recorder

  • Deeds
  • Liens
  • Deeds of trust
  • Reconveyances
  • Recorded maps
  • Certified copies
Critical routing rule: The Tax Collector cannot reduce your assessed value. The Assessor cannot cancel a tax-payment penalty or confirm that a bill was paid. Assessment appeals are filed with the Clerk of the Board, not with the Assessor.

Choose What You Need to Do

Find a parcel and assessed value Start with the Assessor Property Information page and open Public Assessor Map or assessment-roll data.
Find or pay a property-tax bill Use the official Tax Collector portal and search using the APN or mailing address.
Challenge the 2026 value Contact the Assessor for an informal review, then file with the Clerk of the Board before November 30 if needed.
Ask for a temporary Prop 8 reduction Compare January 1, 2026 market value with the factored base-year value and submit ARP-068 by December 31.
Claim an exemption or exclusion Review Homeowners’, Disabled Veterans’, Prop 19 base-year transfer and intergenerational-transfer rules.
Find a deed, lien or recorded map Use the Recorder index and Self-Service portal rather than relying on assessment ownership as proof of title.

Jump to a San Bernardino County Property Task

Your cross-office identifier

How to Use a San Bernardino County APN

Assessment lookup Use the APN to identify the Assessor parcel and annual assessment.
Tax search Tax Collector searches accept the Assessor Parcel Number for secured property.
Appeal filing The online Assessment Appeal application requires the Assessor’s Parcel Number.
Address corrections Include the APN when requesting a new mailing address.
Recorder research Pair the APN with owner names, legal description and recording references.
Defaulted taxes Keep the APN ready when requesting a redemption payoff or discussing a payment plan.
Buyer tip: Save the APN before closing. A street address can change, a rural parcel may have no situs address, and several parcels can share one mailing address.

Six Checks Before You Pay, Appeal or Buy

APN Match the parcel.
Situs Confirm location.
Roll year Use 2026 data.
Assessment Land + improvement.
Exemption Verify credits.
Tax status Paid or due.
Do not rely on one screen: Match the Assessor parcel with the Tax Collector account and, for ownership questions, the Recorder’s official index.

San Bernardino County Property Record Field Decoder

Field What it means What to verify
Assessor Parcel Number County identifier assigned to the assessment parcel. Use the same APN across Assessor, Tax Collector and appeal records.
Land Value Assessed value attributed to land. Compare lot size, location and parcel configuration.
Improvement Value Assessed value attributed to buildings or other taxable improvements. Check additions, pools, structures and recent construction.
Total Assessed Value Combined taxable assessment before applicable exemptions. Use the correct annual roll or supplemental notice.
Factored Base Year Value Prop 13 value established at acquisition/new construction and adjusted by annual inflation not exceeding 2%. Do not confuse this limit with current market value.
Homeowners’ Exemption $7,000 assessed-value exemption for an eligible principal residence. Confirm it appears after an eligible filing.
Tax Rate Area Geographic grouping of taxing agencies and rates. The exact rate varies by parcel location.
Supplemental Assessment Reassessment generated by qualifying ownership change or new construction. Compare old value, new value, event date and proration.
Transfer Date Date associated with recorded ownership transfer data. Use official recorded documents for title research.
Parcel Map Assessment mapping used to identify taxable parcels. Do not treat it as a boundary survey.
Countywide 2026 assessment roll

What the San Bernardino County 2026 Assessment Roll Means

Assessor-Recorder-County Clerk Josie Gonzales signed and delivered the 2026 annual assessment roll on June 30, 2026. The roll contains 905,255 parcels with $376.9 billion in total assessed value.

January 1, 2026 Annual lien date used for the regular assessment cycle.
Market evidence should focus on the relevant valuation date.
Assessor Review Ownership, land, structures, exemptions and taxable values are maintained and updated.
Change of ownership and new construction can create new base-year values.
Annual Roll The 2026 roll is delivered to the Auditor-Controller/Treasurer/Tax Collector.
The roll becomes the valuation foundation for tax billing.
Tax Bill General levy, voter-approved debt and direct assessments are applied.
Annual secured bills are mailed during the fall.
Historical research: The Assessor provides historical assessment valuations dating to 1978, plus annual secured-roll files, property characteristics, owner-transfer dates and parcel-change files.
Read the Official 2026 Assessment Roll Release Confirm the roll date, total assessed value and parcel count directly from the Assessor.
Proposition 13 calculation

How San Bernardino County Property Tax Is Calculated

Proposition 13 limits the general property-tax rate to 1% of assessed value. A parcel’s total tax can be higher because voter-approved bonded debt and direct or special assessments are added according to the property’s Tax Rate Area.

$500,000 Assessment Example taxable assessed value
×
1% General Levy $5,000 base property tax
+
Other Charges Voter-approved debt and applicable direct assessments
Why a neighbor pays less Prop 13 ties base-year value to acquisition or new construction, so long-time owners can have much lower assessments.
Annual inflation limit A normal Prop 13 factored base-year value can increase by no more than 2% annually.
Prop 8 exception A temporarily reduced Prop 8 assessment can rise by more than 2% when market value recovers, but cannot exceed the factored Prop 13 value.
Do not estimate using a countywide flat percentage: San Bernardino County has many cities, districts, voter-approved bonds and direct assessments. Use the actual Tax Rate Area and tax bill for the parcel.
Exact rate help: The Assessor directs taxpayers to the Auditor-Controller for a parcel’s exact tax rate. Property Tax Division inquiries can be directed to 909-387-8322.
Annual secured property-tax cycle

San Bernardino County Property Tax Due Dates

Fiscal year begins New county fiscal year starts. Prior unpaid secured tax is in default/redemption status.
First installment due Annual secured property-tax first installment becomes due.
First installment delinquent 10% penalty applies after the statutory deadline.
Second installment due Second secured installment becomes due.
Second installment delinquent 10% penalty plus a $10 cost is added after the deadline.
Fiscal year ends Unpaid secured accounts transfer to the delinquent tax roll with further redemption penalties.
Weekend or holiday rule: When a statutory delinquency date falls on a weekend or legal holiday, the Tax Collector uses the next business day.
Missing bill does not remove penalties: California law still requires timely payment. Search and print the bill online or call 909-387-8308 if the mailed bill does not arrive.
New owners and new construction

San Bernardino County Supplemental Property Tax Bills

A qualifying change of ownership or completion of new construction can create a new base-year value. The Assessor compares the new assessed value with the value already assessed for the same period and enrolls the difference as a supplemental assessment.

Trigger Event Purchase, qualifying title change, new home, addition, pool or other taxable construction.
Save the acquisition or completion date.
New Base Value Assessor determines the market value of the portion reassessed.
Compare the Notice of Supplemental Assessment.
Net Difference New assessed value minus the value already assessed produces the supplemental amount.
A lower new value can generate a negative supplemental/refund.
Tax Bill Tax Collector bills the prorated increase for the applicable months.
Use the due dates printed on the supplemental bill.
July–December event A qualifying event in the first half of the fiscal year generally creates one supplemental bill for the remainder of that fiscal year.
January–June event A qualifying event can result in two supplemental bills because two fiscal-year periods are affected.
Mortgage warning Supplemental bills are mailed directly to the owner and generally are not automatically paid from the normal lender impound account.
Annual bill + supplemental bill: Paying the annual secured bill does not pay a separate supplemental bill. Both must be reviewed.
Supplemental appeal deadline: A Supplemental Assessment Appeal generally must be filed within 60 days of the mailing date or postmark date of the Notice of Supplemental Assessment, whichever is later.
2026 regular filing period open

How to File a San Bernardino County Assessment Appeal

Verify Value Review the Assessor record and January 1 evidence.
Informal Review Contact the Assessor before escalating.
File Appeal Submit one application and fee per parcel.
Prepare Hearing Organize comparable sales and supporting evidence.
Search the 2026 assessment. Confirm the APN, property address, land value, improvement value and total assessment.
Contact the Assessor first. San Bernardino County encourages an informal review before a formal appeal.
Identify the appeal type. Regular, supplemental, escape and calamity assessments have different filing periods.
Open the Clerk of the Board appeal page. Go to San Bernardino County Assessment Appeals.
For a regular 2026 assessment, file by November 30. The county’s 2026 regular filing period is July 2 through November 30.
Enter an opinion of value. The appeal application requires the applicant’s requested value.
Pay the processing fee. Each appeal application requires a $45 non-refundable administrative fee unless a complete qualifying fee-waiver request accompanies it.
Keep paying property taxes. Filing an assessment appeal does not suspend the obligation to pay the tax bill by its normal deadline.
Prepare for the hearing. Keep appraisal evidence, sales, photos, repair estimates and factual property corrections organized by APN.

Assessment appeal evidence checklist

  • 2026 Assessor property record
  • Assessment notice or tax bill
  • APN and property address
  • Opinion of value
  • Comparable sales near January 1, 2026
  • Independent appraisal
  • Property-condition photos
  • Repair or damage estimates
  • Incorrect building-characteristic evidence
  • Purchase and closing documents
Hearing timeline: The Clerk generally provides at least 45 days’ notice of a scheduled hearing. In most cases, a decision must be reached within two years after filing unless the deadline is extended.
An appeal can move value either direction: After considering the evidence, the Appeals Board or Hearing Officer can decrease, increase or leave the assessment unchanged.
Free informal decline-in-value review

San Bernardino County Proposition 8 Decline-in-Value Review

Prop 8 can temporarily reduce a property’s assessment when its market value as of January 1 is below its Proposition 13 factored base-year value.

2026 valuation date Compare the property’s market value as of January 1, 2026 with the 2026 factored base-year value.
Application Use ARP-068, Application for Declined in Value, Proposition 8.
2026 deadline Submit or timely postmark the application by December 31, 2026.
Search the current assessment. Save the APN and assessed value.
Estimate January 1 market value. Use comparable sales with similar location, size, age, quality, condition and property type.
Download ARP-068. Use the official San Bernardino County Prop 8 page.
State why market value is lower. Provide realistic evidence rather than only citing a general market decline.
File by December 31. If December 31 falls on a weekend or legal holiday, the Assessor applies the next-business-day rule described on its page.
Review the Assessor decision. If disagreement remains, use the formal Assessment Appeals Board process within the applicable filing period.
Prop 8 values are temporary: The Assessor reviews a reduced property annually. The value can rise by more than 2% as the market recovers, but it cannot exceed the factored Prop 13 base-year value.
Principal residence exemption

San Bernardino County Homeowners’ Exemption

An owner who owns and occupies the residence as a principal place of residence at 12:01 a.m. January 1 may qualify for a $7,000 reduction in assessed value, producing approximately $70 in annual property-tax savings before local variations.

Confirm principal-residence status. The property must be owned and occupied as the principal residence.
Download BOE-266. Use the official Homeowners’ Exemption page.
Complete and sign the claim. Match the ownership and property information shown in the Assessor record.
File by February 15 for the full exemption. The Assessor identifies 5 p.m. February 15 following the ownership change as the full-exemption deadline.
Use the late-filing window if needed. The Assessor states that 80% of the full exemption remains available for eligible claims filed from February 16 through 5 p.m. December 10.
Do not reapply annually. The exemption generally continues while ownership and qualifying principal-residence status continue.
Submission routes: The Assessor lists email at PropInfo@arc.sbcounty.gov, fax at 909-382-3297, and mail to Exemptions Unit, 222 W. Hospitality Lane, 4th Floor, San Bernardino, CA 92415-0311.
Owner responsibility: Notify the Assessor and file the cancellation form if the home stops being the qualifying principal residence.
Disabled Veterans’ Exemption

San Bernardino County Disabled Veterans Property Tax Exemption

Basic eligibility A qualifying veteran generally must have a 100% service-connected disability rating and own and occupy the home as the principal residence.
Low-income option A larger exemption can be available when household income remains within the annually adjusted state limit.
Surviving spouse An unmarried surviving spouse of a qualifying disabled veteran may also qualify under applicable rules.

Typical filing package

  • BOE-261-G claim form
  • DD214
  • VA Rating Decision letter
  • Property ownership information
  • Principal residence information
  • Household income documents for low-income claim
Moving to another property: The Disabled Veterans’ Exemption does not automatically transfer to a newly purchased home. A new claim must be handled with the Assessor.
Open Disabled Veterans’ Exemption Review current California exemption amounts, income limits, forms and eligibility instructions before filing.
Base-year transfers and family exclusions

San Bernardino County Proposition 19 Property Tax Transfers

55+, severely disabled or disaster victim Eligible homeowners can potentially transfer a qualifying base-year value to a replacement principal residence under Proposition 19.
Parent-child or grandparent-grandchild Qualifying principal-residence transfers can receive reassessment exclusion subject to Prop 19 requirements and value limits.
Identify which Prop 19 rule applies. A base-year transfer and an intergenerational exclusion are different claims.
Confirm principal-residence requirements. Many Prop 19 benefits depend on qualifying occupancy and Homeowners’ or Disabled Veterans’ Exemption status.
Choose the correct form. BOE-19-B is used for eligible age-55+ base-year transfers; other forms cover disability, disaster and family transfers.
File supporting exemption claims promptly. For an intergenerational transfer, San Bernardino County notes that the transferee must claim the required principal-residence exemption within one year of transfer.
Keep both property records. Save the original property’s base-year information and the replacement or transferred property’s record.
Open San Bernardino County Proposition 19 Select the correct BOE claim form and review current state guidance before changing title solely for tax reasons.
Title changes can trigger reassessment: Adding or removing someone from title can itself create a change in ownership unless an exclusion applies. Consider legal and tax advice before recording a transfer.
Keep assessment and tax mail current

How to Change a San Bernardino County Property Mailing Address

The Assessor is responsible for maintaining the property mailing address and passes address information to the Treasurer-Tax Collector for property-tax billing.

Find the property APN. Use the Assessor Property Information system.
Open the Assessor forms page. Look for AOS-058, Request for Change of Address.
Enter the APN or physical property address. Clearly identify every parcel affected.
Provide the new mailing address. Include complete street, city, state and ZIP information.
Sign as owner or authorized agent. Include printed name and date.
Mail or fax the request. Address Changes, 222 W. Hospitality Lane, San Bernardino, CA 92415-0311; fax 909-382-3297.
Changing the mailing address does not change legal ownership: Title changes require an appropriate recorded document.
Open Assessor Forms and Fees Search for AOS-058 and any ownership, exemption or reassessment form needed for the same property.
Official Recorder index and copies

How to Search San Bernardino County Deeds, Liens and Official Records

Find APN Save the parcel and current assessment information.
Open Index Use the County Recorder’s official public-records service.
Search Parties Look for grantor, grantee or other indexed names.
Match Document Confirm recording date, document type and parcel/legal description.
Request Copy Order a non-certified or certified copy if required.
Open Official Public Records. Go to San Bernardino County Recorder’s Index.
Use the online index or Self-Service portal. Search the indexed parties and document information associated with the property.
Compare with the Assessor record. Match owner names, transfer date and property description.
Identify the exact document needed. Common records include grant deeds, deeds of trust, reconveyances, liens, releases and recorded maps.
Order the copy. Non-certified copies can be delivered electronically through the county’s copy-request process; certified copies are shipped.
Use a title professional for legal conclusions. An Assessor owner field or Recorder index search alone is not a guarantee of clear title.
First page copy Current Recorder fee: $4.
Additional pages Current fee: $1.50 for each subsequent page after the first.
Certification Certificate under seal: $1.50 per page, in addition to applicable copy charges.
Mail fees changed July 1, 2026: The Recorder currently lists $3.50 for USPS Standard Mail and $29 for USPS Priority Mail on mailed copy requests.
Online card surcharge: Recorder online credit-card payments currently include a 3.5% surcharge. Review the final payment screen before ordering.
Past-due secured property taxes

San Bernardino County Defaulted Property Taxes

When annual secured taxes remain unpaid through the end of the fiscal year, the account moves into delinquent/default collection and redemption penalties continue to accumulate.

Initial delinquency Each regular installment can receive a 10% penalty after its statutory delinquency date.
Second installment cost A $10 cost is added when the second secured installment becomes delinquent.
Redemption penalty After transfer to the delinquent roll, the county publishes an additional 1.5% per month on unpaid tax amounts plus a $15 redemption fee.
Payment plan Certain defaulted accounts can qualify for an installment payment plan; contact a Tax Collector specialist for eligibility.
Five-year risk California tax-defaulted real property can become subject to tax sale after the applicable redemption period, commonly five years.
Open data County ATC datasets provide bill balances, delinquency information, default dates and defaulted-tax records.
Search the live tax account. Use the APN and open every delinquent year.
Request a payoff through the intended date. Redemption penalties change over time.
Ask whether a payment plan is available. Call 909-387-8308 with the APN or Tax Bill Number.
Confirm tax-sale status. If the property has been in default for multiple years, ask whether it is subject to power of sale.
Save redemption proof. Keep the final payoff, receipt and updated paid-status screen.
“I need the full redemption payoff for San Bernardino County APN __________ through __________. Please identify every unpaid tax year, penalties, monthly redemption charges, fees, payment-plan eligibility and whether the parcel is currently subject to tax sale.”
Do not assume an auction transfers a clean conventional title: Tax-sale buyers must perform their own due diligence regarding parcel location, surviving interests, access, environmental conditions and title issues.

San Bernardino County Property Offices, Phones and Map

Assessor Property Information 222 W. Hospitality Lane
4th Floor
San Bernardino, CA 92415
909-387-8307
Toll-free: 877-885-7654
Hours: 8:00 a.m.–5:00 p.m.
Recorder-Clerk Hall of Records
222 W. Hospitality Lane
San Bernardino, CA 92415
909-387-8306
Appointments strongly encouraged for in-person official-record research.
Treasurer-Tax Collector 268 W. Hospitality Lane
San Bernardino, CA 92415
909-387-8308
Lobby service available Monday–Friday, excluding county holidays.
Assessment Appeals Clerk of the Board
385 N. Arrowhead Avenue
San Bernardino, CA 92415
909-387-4413
Email: COB@sbcounty.gov
County is geographically large: Assessor district offices also serve Fontana, Ontario, Hesperia, Big Bear, Twin Peaks, Joshua Tree and other regions. Use the official Locations page before making a long trip to San Bernardino.
Find the Nearest Assessor or Recorder Office Select San Bernardino Valley, High Desert, Mountains or Morongo Basin and verify the services offered before traveling.

San Bernardino County Property Lookup Problems and Fixes

Problem Best next step Correct office
Cannot find property by address Use Public Assessor Map and identify the parcel visually; then save the APN. Assessor
Vacant parcel has no street address Use APN, parcel map, legal description and map location instead of situs address. Assessor
Parcel was recently split Review recent parcel-map and parcel-change files before using an older APN. Assessor
Owner shown appears outdated Search the Recorder index for the latest deed, then contact Assessor if the assessment record remains outdated. Recorder / Assessor
Mailing address is wrong File the Assessor’s written Request for Change of Address using the APN. Assessor
Tax bill is higher than 1% Review voter-approved bonded debt and direct assessments shown on the bill. Auditor / Tax Collector
2026 value seems too high Request an informal Assessor review and file a regular appeal by November 30 if unresolved. Assessor / Clerk of Board
Market value fell below assessment Submit the free Prop 8 ARP-068 application by December 31, 2026. Assessor
Supplemental notice seems wrong Compare event date and new value; appeal within the separate 60-day supplemental window if necessary. Assessor / Clerk of Board
Mortgage company did not pay supplemental bill Contact the lender immediately because supplemental bills generally are not automatically handled through impound. Lender / Tax Collector
Payment is missing Keep the transaction confirmation and contact Tax Collector before making a duplicate payment. Tax Collector
Old taxes remain unpaid Request a current redemption payoff including monthly penalties and tax-sale status. Tax Collector
Need exact property boundary Use the deed and recorded map, then hire a licensed surveyor when legal boundaries matter. Recorder / Surveyor
Need zoning or permitted use Contact the property’s city or San Bernardino County Land Use Services for unincorporated property. Planning / Land Use
Need clear legal title Use official Recorder documents and obtain appropriate title or legal review. Recorder / Title Professional
“I am researching San Bernardino County APN __________ at __________. Please confirm the current 2026 assessment, mailing record, exemption status and whether there is any supplemental assessment. I also need to know which office should handle __________.”
Official county action routes

San Bernardino County Property Action Center

Use these official pages after you identify the correct APN and decide whether the issue involves assessment, billing, appeal or recorded title documents.

10 title-specific answers

San Bernardino County Assessor Property Search FAQs

1. How do I search San Bernardino County Assessor property records?

Open the official Assessor Property Information page and use the Public Assessor Map or county assessment-roll resources. Identify the correct parcel, save its Assessor Parcel Number and verify the roll year, land value, improvement value and exemptions.

2. What is a San Bernardino County APN?

An APN is the Assessor’s Parcel Number assigned to a taxable assessment parcel. It is the most useful identifier for matching Assessor information, property-tax bills, parcel maps, assessment appeals and address-change requests.

3. What is the current San Bernardino County 2026 assessment roll?

The 2026 annual assessment roll was delivered June 30, 2026 and contains 905,255 parcels with $376.9 billion in total assessed value. The 2026 regular Assessment Appeals filing period runs from July 2 through November 30, 2026.

4. What is the San Bernardino County property tax rate?

Proposition 13 limits the general property-tax levy to 1% of assessed value. Voter-approved bonded debt and applicable direct or special assessments can raise the final bill, so the exact rate varies by Tax Rate Area.

5. When are San Bernardino County secured property taxes due?

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. Weekend and legal-holiday rules can move the delinquency deadline to the next business day.

6. How do I pay San Bernardino County property taxes online?

Use the official San Bernardino County Auditor-Controller/Treasurer/Tax Collector website, search the parcel by APN or address, verify the bill and installment, then choose a payment method. The county currently lists eCheck as free and a 2.25% processor convenience fee with a $1.95 minimum for credit-card payments.

7. How much is the San Bernardino County Homeowners’ Exemption?

The Homeowners’ Exemption reduces assessed value by $7,000 for a qualifying owner-occupied principal residence. The Assessor states that eligible owners should file by February 15 for the full exemption, with 80% of the exemption available for qualifying late filings through December 10.

8. How do I request a Proposition 8 decline-in-value review in San Bernardino County?

File Assessor form ARP-068 and provide evidence that the property’s January 1, 2026 market value is below its factored Proposition 13 base-year value. The 2026 application deadline is December 31, 2026.

9. Why did I receive a San Bernardino County supplemental property tax bill?

A qualifying change of ownership or new construction can create a supplemental assessment. The Assessor compares the new value with the value already assessed, and the Tax Collector bills or refunds the prorated difference. Supplemental bills are separate from the annual secured bill.

10. Where do I search San Bernardino County deeds and liens?

Use the San Bernardino County Recorder’s Official Public Records Index and Self-Service portal. Search the relevant parties and recorded documents, then request a non-certified or certified copy when needed. Assessor ownership information alone should not be treated as proof of clear legal title.

Official Sources and 2026 Verification

What was verified for this guide: 2026 assessment-roll totals, current Assessor leadership, August 2026 property-data files, Assessor office contacts, Proposition 13 rules, 2026 appeal dates and fee, Homeowners’ Exemption filing rules, Prop 8 deadline, Disabled Veterans’ filing requirements, Prop 19 forms, supplemental assessments, annual tax dates, online-payment fees, default penalties and July 2026 Recorder copy-mailing fees.

CountyPropertyAppraiser.org is an independent informational website. It is not affiliated with the San Bernardino County Assessor-Recorder-County Clerk, Auditor-Controller/Treasurer/Tax Collector, Clerk of the Board, Assessment Appeals Board, County Recorder or California State Board of Equalization.

Assessed values, tax balances, Tax Rate Areas, payment fees, exemptions, appeal rules, office hours, parcel numbers and recorded documents can change. Verify time-sensitive information with the responsible official office before paying taxes, filing an appeal, transferring title or making a real-estate decision.

Last reviewed: August 7, 2026.

Slug: san-bernardino-county-assessor-property-tax

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County Property Search, Homestead & Tax Help Toolkit

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Homestead Exemption Readiness Check

This helps homeowners prepare before filing through the official county Property Appraiser website.

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TRIM Notice & Value Review Helper

Use this to organize your questions before calling the Property Appraiser or preparing an appeal.

Your preparation checklist

Value term Simple meaning
Market value The appraiser’s estimate of the property’s value as of the assessment date.
Assessed value The value after limits or caps may be applied.
Exemptions Approved reductions such as homestead or other exemptions.
Taxable value The value used by taxing authorities after exemptions.

Property Tax Bill Direction Helper

The Property Appraiser values property, but the Tax Collector usually handles the actual bill and payment.

Florida timing reminder: Many Florida tax bills are mailed around November and become delinquent if unpaid after March 31. Always verify exact dates, discounts, and payment fees with the official county Tax Collector.

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