San Bernardino Property Tax: Rates, Deadlines & Exemptions (2026)

For San Bernardino County, the 2026 regular assessment appeal window is July 2, 2026 through November 30, 2026. File the BOE-305-AH Assessment Appeal Application with the San Bernardino County Clerk of the Board of Supervisors online at the county’s assessment-appeals portal, or by mail/in person at 385 N. Arrowhead Avenue, 2nd Floor, San Bernardino, CA 92415-0130; the filing fee is $45 per application unless a fee waiver is approved.

How assessments work in San

This guide covers San Bernardino County. For the 2026 roll, the Assessor-Recorder-County Clerk signed and delivered an assessment roll covering 905,255 parcels with $376,926,409,190 in total assessed value. The roll reflects taxable property as of the January 1, 2026 lien date.

San Bernardino follows California’s Proposition 13 system. Real property is generally assessed at the lower of current market value or adjusted base-year value. Your base-year value is usually set when you bought the home or completed new construction, then can rise by no more than 2% per year unless there is a reassessable change in ownership or new construction. That is why a 2026 appeal usually asks: “Was my home’s market value on January 1, 2026 lower than the value the Assessor put on the roll?”

For a market-drop case, the county calls the regular appeal type Regular Assessment (also known as Decline in Value). It applies to the Assessor’s annual value on the tax bill and is filed when you believe the January 1 value is lower than the assessed value. San Bernardino also has separate appeal tracks for Supplemental Assessment after a purchase/new construction, Escape Assessment, and Calamity Assessment. Supplemental and escape appeals generally have 60-day deadlines from the notice mailing/postmark date; calamity appeals are tied to the calamity notice and can run up to six months.

You may also submit the Assessor’s informal Application for “Decline in Value” Reassessment (Prop. 8), ARP-068 to ask the Assessor to review your value. That is not the same as a formal appeal. The county’s own Prop. 8 form warns that you still have the right to file a formal Assessment Appeal with the Clerk during July 2 through November 30. If the deadline is approaching, file the formal appeal to preserve your rights.

Whether you should appeal

Appeal if you can support a lower value as of January 1, 2026, not because the tax bill feels high. The best evidence is usually closed comparable sales near your home, similar in size, condition, location, and date. San Bernardino’s Assessor Prop. 8 form points homeowners to comparable sales, listings, a recent appraisal, condition issues, and income/expense information for income-producing property; it also notes that comparable sales used for valuation must not be more than 90 days after January 1.

A realistic threshold: if your evidence suggests the roll is high by only $5,000, the annual base-tax savings is about $50 before local voter-approved debt, and the $45 filing fee may not be worth the time. If the roll is high by $50,000 or $100,000, the math changes.

Worked example using San Bernardino’s actual adopted rates: the countywide general property tax rate for FY 2025-26 is 1.00000000%. In an area served by San Bernardino Unified School District debt service at 0.08169816% and San Bernardino Community College debt service at 0.04989275%, those listed components total 1.13159091% before any other parcel-specific direct charges or special assessments. If a homeowner proves a 2026 value reduction from $550,000 to $500,000, the taxable reduction is $50,000. At 1.13159091%, estimated annual tax savings would be about $566. At the 1% countywide rate alone, the same reduction saves $500. Your exact rate depends on your Tax Rate Area and bond districts, so use your tax bill for parcel-specific math.

San Bernardino publishes exemption totals, but I did not find an official county-published success rate or median reduction for residential assessment appeals. Do not rely on marketing claims from tax agents unless they show local, verifiable results.

Step-by-step how to file

1. Confirm the value you are appealing. Use your tax bill or assessment notice and look up your parcel through the Assessor property information tools. For a regular 2026 decline-in-value appeal, the valuation date is January 1, 2026.

2. Talk to the Assessor first if there is time. The Clerk says value questions go to the Assessor, not the Clerk. The Assessor may explain the valuation process or reassess the property. Assessor valuation contact: 222 W. Hospitality Lane, 4th Floor, San Bernardino, CA 92415; 909-387-8307 or 1-877-885-7654.

3. Use the correct formal form. The filing form is BOE-305-AH, Assessment Appeal Application. San Bernardino’s PDF shows BOE-305-AH (P1) Rev. 12 (05-24) and requires your opinion of value. Do not attach your full hearing evidence to the application unless the form specifically requires a notice copy for certain appeal types.

4. Choose your filing method. San Bernardino accepts applications by online submission through the Clerk’s assessment-appeals portal, by mail, or by personal delivery. The Local Rules say the application must be received by the Clerk within the deadline and that copies/facsimile filings are not accepted. Initial applications are not filed by email. Email is listed for questions and later appeal forms: Appeals@cob.sbcounty.gov.

5. Send it to the right office. Mail or hand-deliver to: San Bernardino County Clerk of the Board of Supervisors, Assessment Appeals, 385 N. Arrowhead Avenue, 2nd Floor, San Bernardino, CA 92415-0130. Phone: 909-387-4413. Fax is listed for other appeal documents, but not for filing the original application.

6. Pay the fee or submit a waiver. The fee is $45 non-refundable per application. Paper filing instructions say payment is due at submission by cash, check, or money order payable to the Clerk of the Board; returned payments incur a $25 fee. If you receive public assistance or cannot afford household basic needs, submit the county’s Confidential Request for Waiver of Assessment Appeal Administrative Processing Fee with the application instead of the fee.

7. Consider Box 8 and Box 9 carefully. Box 8 lets the application be designated as a claim for refund. Box 9 lets qualifying homeowners elect a Hearing Officer. For a single-family home, condo, cooperative, or 2-4 unit dwelling, a Hearing Officer can decide the case regardless of value; for other property, the current roll value must not exceed $500,000. A Hearing Officer decision is final, and Findings of Fact are unavailable/waived.

What happens after

The Clerk assigns an appeal number, reviews the application, and sends a letter saying it is complete, incomplete, or denied. The county’s process chart says that review letter generally comes within 12 months of filing.

If the case goes forward, the Clerk sends a hearing notice at least 45 days before the hearing. You must return the Hearing Response Form. The county’s forms page says the response form can confirm attendance, waive appearance, request postponement, or withdraw; it must be postmarked, faxed, emailed, or hand-delivered at least 21 days before the hearing. The Local Rules define a waiver of appearance as due at least 40 days before the hearing, so do not wait if you want a paper-only decision.

A typical San Bernardino hearing is practical, not a full courtroom trial. Assessment Appeals Board hearings are usually on Wednesdays at 9:00 a.m.; agendas often list many cases at the same start time. The Board or Hearing Officer calls cases, witnesses are sworn, the homeowner presents evidence, the Assessor can question, then the Assessor presents and you can question. A regular owner-occupied single-family decline-in-value presentation normally should not exceed 15 minutes. Bring five copies of evidence for a Board hearing or three copies for a Hearing Officer.

The hearing body is the San Bernardino County Assessment Appeals Board or an Assessment Appeals Hearing Officer appointed by the Board of Supervisors. The Board/Hearing Officer may reduce, increase, or leave the value unchanged. The county’s timeline says the hearing and decision occur within 24 months of filing unless continued or postponed. The Clerk sends written notice of the decision. If the value is reduced, the Assessor processes the roll correction and the Auditor sends a refund claim form if taxes were overpaid.

Local tips

Check exemptions before appealing. San Bernardino’s Homeowners’ Exemption reduces assessed value by $7,000, saving about $70 per year; file BOE-266 with the Assessor if the home was your principal residence as of January 1. The county also lists the Disabled Veterans’ Exemption for qualifying 100% disabled veterans using BOE-261-G with DD214 and rating decision documentation. For 2026, the county reported 219,368 homeowners receiving the homeowners’ exemption and 7,628 disabled veterans qualifying for disabled-veteran relief.

If your property was damaged by fire, flood, earthquake, or another qualifying calamity, use the Assessor’s ARP-033 Damaged Property Reassessment Application first; damage must be at least $10,000, and late filing can reduce relief. If you disagree with the Assessor’s calamity value after that process, use the calamity appeal route.

Finally, pay your property tax bill even if you appeal. San Bernardino’s application instructions state that filing an appeal does not suspend tax due dates. If you win, the refund process comes later.

San Bernardino County Property Tax Rate

San Diego County secured property tax: Proposition 13 limits the tax rate to 1% of the property's current assessed value, plus any voter-approved bonds and assessments; the exact total varies by tax-rate area and special assessments.

Source: https://www.sdttc.com/content/ttc/en/tax-collection/secured-property-taxes.html

When Are Property Taxes Due in San Bernardino County?

Secured property taxes are due in two installments: first installment due November 1 and penalized if not paid by December 10; second installment due February 1 and penalized if not paid by April 10. If December 10 or April 10 falls on a weekend or holiday, payment is timely until close of the next business day. Regular secured taxes are billed in two installments. For prior-year defaulted taxes only, San Diego County may offer a five-year payment plan if eligibility requirements are met; it is not available for current-year taxes.

This is not the same as the assessment appeal deadline above. The appeal deadline is your window to contest your assessed value; the payment due date is when the resulting tax bill must be paid. Missing one does not affect the other, but missing either has real consequences — one forfeits your right to appeal for the year, the other can trigger penalties and interest.

Source: https://www.sdttc.com/content/ttc/en/tax-collection/secured-property-taxes.html

Property Tax Exemptions in San Bernardino County

• Homeowners' Exemption — An owner who occupies the dwelling as their principal place of residence.. $7,000 reduction in assessed value, described by the Assessor as about $70 in tax savings. Yes, one-time application; remains valid while the owner continues to occupy the property as the primary residence. Apply by February 15 for the full exemption; late filings February 16 through December 10 receive 80% for that year.. (Source: https://www.sdarcc.gov/HomeownersExemption/)
• Disabled Veterans' Exemption — Veterans rated 100% disabled due to service-connected disability, veterans compensated at 100% due to unemployability, and qualifying unmarried surviving spouses, for a principal residence.. For lien date 2026: basic exemption $180,671; low-income exemption $271,009; low-income household limit $81,131. Yes. Basic exemption requires initial filing and has no annual refiling after approval while eligible; low-income exemption requires annual filing. Apply by Initial claim generally due by the later of January 1 after the qualifying event or 90 days after the qualifying event for 100% of the exemption; low-income annual claim due February 15 for 100%, with reduced relief for later filings.. (Source: https://www.boe.ca.gov/proptaxes/dv_exemption.htm | https://www.boe.ca.gov/proptaxes/pdf/lta26019.pdf)
• Proposition 19 Senior Base-Year Value Transfer — Homeowners age 55 or older who sell an eligible principal residence and buy or construct a replacement principal residence in California, meeting Prop 19 conditions.. Allows transfer of the original home's factored base-year value to a replacement primary residence; if the replacement is higher in market value, the excess is added to the transferred assessed value. Yes, application to the Assessor for the replacement property. Apply by Application should be submitted within three years of buying the replacement property; original and replacement properties must generally be sold/purchased or constructed within a two-year period.. (Source: https://www.sdarcc.gov/content/arcc/home/divisions/assessor/property-tax-savings/senior-disabled-exclusion.html)
• Proposition 19 Base-Year Value Transfer for Severely Disabled Persons — Homeowners who are severely and permanently disabled and meet Prop 19 replacement-primary-residence requirements.. Allows transfer of the taxable value/factored base-year value of the existing primary residence to a replacement primary residence anywhere in California, up to three times for qualifying homeowners age 55 or older or severely disabled. Yes; file BOE-19-D and BOE-19-DC with the Assessor for the replacement property. (Source: https://www.sdarcc.gov/content/arcc/home/divisions/assessor/property-tax-savings/prop-19-disabled-persons.html)
• Disaster & Calamity Property Tax Relief — Owners of real property and certain assessable property damaged or destroyed by disaster or calamity such as fire, earthquake, or flood, through no fault of the owner, with at least $10,000 in damage.. Temporary reduction of assessed value for qualifying damaged property; Prop 19 may also allow transfer of a tax base after substantial damage or destruction in a Governor-declared disaster. Yes, application for reassessment of property damaged by misfortune or calamity. Apply by Within 12 months from the date the damage occurred.. (Source: https://www.sdarcc.gov/content/arcc/home/divisions/assessor/property-tax-savings/tax-relief-calamity.html)
• California Property Tax Postponement Program — California homeowners who are at least 62, blind, or disabled, occupy the property as a principal residence, and meet income, equity, and other state requirements.. Defers current-year property taxes; the postponed amount must be repaid and is secured by a lien against the property. Yes, apply annually to the California State Controller's Office; funding is limited and first-come, first-served. Apply by Applications may be submitted October 1 through February 10 each year.. (Source: https://www.sco.ca.gov/ardtax_prop_tax_postponement.html)

How to Look Up Your Property Record in San Bernardino County

You can look up your property's official record at https://www.sdarcc.gov/content/arcc/home/divisions/assessor/secured-assessment-roll-search.html. The San Diego County Assessor's Secured Assessment Roll Search lets users search by parcel number, address, or street name and view current assessed values for locally assessed real property; online results do not provide ownership information.