San Bernardino County Property Tax Appeal, California

Travis Bunn·Updated July 24, 2026

San Bernardino County is the largest county in the United States by area, covering over 20,000 square miles across Southern California's Inland Empire region. The county seat is San Bernardino, with a population of approximately 2.2 million residents. Property tax appeals matter significantly here because homeowners face an effective tax rate around 0.70%, below the national average but still resulting in a median annual tax bill of $3,346. With a median home value of $475,000, the county's tax burden is lower than California's state median, making it a more affordable option compared to coastal counties while still warranting careful review of assessments to ensure fair taxation.

Notable cities: San Bernardino, Fontana, Rancho Cucamonga, Ontario, Victorville, Hesperia, Apple Valley, Redlands

Median Home

$475,000

Tax Rate

0.70%

Annual Tax

$3,346

Population

2,229,000

On the typical San Bernardino County home, valued near $475,000 at the county’s effective tax rate of 0.70%, an over-assessment of even 10% means you are overpaying year after year until you appeal it. Here is how to find out if yours qualifies.

2026 Appeal Deadline: July 2 through November 30, 2026

That is at most 97 days away. Your exact date is on your assessment notice, so do not wait on it.

For regular annual assessments, appeals must be filed between July 2 and November 30 each year. San Bernardino County uses the extended November 30 deadline because the Assessor does not mail value notices to all secured roll property owners by August 1. Supplemental and escape assessments have a 60-day deadline from the notice mailing date.

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California residential street with palm trees at sunset. San Bernardino County appeal guide.

How San Bernardino County Assesses Property

100%of market value

Assessed by: San Bernardino County Assessor-Recorder-County Clerk

Assessment cycle: annual

Notices typically mailed: July-August

Under California's Proposition 13, San Bernardino County assesses property at 100% of market value at the time of purchase, with annual increases capped at 2% until the property changes ownership. If your home's market value is $475,000 (the county median), at California's 100% assessment ratio your assessed value would be $475,000, resulting in approximately $3,325 in annual taxes at the county's effective rate of 0.70%. New purchases are reassessed at full market value on the transfer date.

The Appeal Process

Appeals are heard by the Assessment Appeals Board. Hearings are conducted by a three-member Assessment Appeals Board or appointed Hearing Officers with experience in real estate, appraisal, accounting, or law. You will present your evidence and the Assessor will present their valuation; the Board may reduce, increase, or sustain the assessed value.

Contact the San Bernardino County Assessor's Office informally at (909) 387-8307 to discuss your assessed value and request an explanation of how it was determined. The Assessor may review and adjust the value without a formal appeal.

If you disagree with the Assessor's valuation after the informal review, file an Assessment Appeal Application (BOE-305-AH) with the Clerk of the Board between July 2 and November 30, 2026. Include the $45 non-refundable processing fee (waiver available for those on public assistance).

Gather supporting evidence for your appeal, including 3-5 comparable sales from the January 1 lien date period, photos of property condition issues, recent appraisal reports, or repair estimates showing defects that reduce value.

The Assessment Appeals Board will schedule a hearing, typically within several months of filing. You will receive notice of the hearing date and time. Hearings are conducted by a three-member board or a hearing officer appointed by the Board of Supervisors.

Present your evidence at the hearing, explaining why your property's assessed value exceeds fair market value as of the January 1 lien date. The Board or Hearing Officer will review the evidence and issue a written decision that may decrease, increase, or maintain your assessed value.

If you disagree with the Assessment Appeals Board decision, you may appeal to the California State Board of Equalization within 60 days, or file a legal action in Superior Court challenging the decision on legal grounds.

For further appeals of State Board decisions, property owners may pursue remedies in California Superior Court under Revenue and Taxation Code provisions governing assessment disputes.

Required form: Assessment Appeal Application (BOE-305-AH)

Filing Methods

online:https://assessmentappeals.cob.sbcounty.gov/NewAppeal.aspx - File electronically with immediate confirmation of receipt

mail:San Bernardino County Clerk of the Board, 385 N. Arrowhead Avenue, San Bernardino, CA 92415-0130

in-person:Clerk of the Board office at 385 N. Arrowhead Avenue, San Bernardino, CA 92415

Evidence to Bring

3-5 comparable sales from the January 1 lien date periodRecent independent appraisal reportPhotos documenting property condition issuesRepair estimates or contractor bids for defectsDocumentation of income loss for income-producing properties

San Bernardino County Assessor Contact

San Bernardino County Assessor-Recorder-County Clerk

Website: https://arc.sbcounty.gov/

Online Portal: https://assessmentappeals.cob.sbcounty.gov/NewAppeal.aspx

Hours: Regular business hours; appointments prioritized and encouraged

Tax Exemptions in San Bernardino County

Homeowners' Exemption

$7,000 reduction in assessed value (saves approximately $70-80 annually)

Reduces the assessed value of an owner-occupied primary residence

Eligibility: Property must be owner-occupied as principal residence on January 1stDeadline: February 15 (one-time filing, continues automatically until ownership changes)

Disabled Veterans' Exemption - Basic

$175,298 reduction in assessed value (2026)

Exemption for veterans rated 100% disabled by the VA, or who are blind in both eyes or have lost use of two or more limbs

Eligibility: Veterans with 100% service-connected disability rating from USDVA, or unmarried surviving spouseDeadline: One-time filing with form BOE-261-G; continues until no longer eligible

Disabled Veterans' Exemption - Low Income

$262,950 reduction in assessed value for households earning $78,718 or less annually (2026)

Enhanced exemption for 100% disabled veterans with household income below threshold

Eligibility: 100% disabled veterans meeting household income limits; must file annuallyDeadline: Annual filing required for low-income exemption each year

Proposition 19 - Base Year Value Transfer

Transfers low Prop 13 assessed value up to 3 times, preventing property tax increases on downsizing or moving

Allows homeowners age 55+, severely disabled, or wildfire/disaster victims to transfer Proposition 13 base year value to replacement home anywhere in California

Eligibility: Homeowners age 55 or older, severely disabled persons, or victims of wildfire or natural disasterDeadline: Must file within specific timeframe after purchasing replacement property

San Bernardino County Appeal Packet · $49

Comparable sales evidence, county-specific filing guide, and professional cover letter. Enter your address to get started.

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Frequently Asked Questions

What is the deadline to appeal my property taxes in San Bernardino County for 2026?

The regular assessment appeal filing period in San Bernardino County runs from July 2 through November 30, 2026. This extended deadline applies because the County Assessor does not mail assessment notices to all secured roll property owners by August 1. If you received a supplemental assessment notice after purchasing property or completing new construction, you have 60 days from the mailing date on that notice to file an appeal. Missing these deadlines means you must wait until the next year's filing period to challenge your assessment.

How do I file a property tax appeal in San Bernardino County online?

San Bernardino County offers online filing through their assessment appeals portal at assessmentappeals.cob.sbcounty.gov/NewAppeal.aspx. You'll complete the Assessment Appeal Application (BOE-305-AH) electronically and receive immediate confirmation of receipt. The system allows you to review all information before submission and retains common data if you're filing multiple appeals. You must pay the $45 non-refundable processing fee per application online by credit card or arrange alternative payment. The online system is available during the regular filing period from July 2 through November 30, and it ensures faster, more accurate processing than paper filing.

What is the homestead exemption worth in San Bernardino County?

The California Homeowners' Exemption in San Bernardino County provides a $7,000 reduction in assessed value for owner-occupied primary residences, which saves homeowners approximately $70-80 annually at the county's effective tax rate. You must occupy the property as your principal residence on January 1st to qualify. This is a one-time filing using form BOE-266 submitted to the Assessor's office by February 15, and the exemption continues automatically each year until ownership changes or you no longer occupy the home as your primary residence. While modest compared to some states, it's an important benefit that many homeowners overlook.

What happens at an Assessment Appeals Board hearing in San Bernardino County?

At your San Bernardino County Assessment Appeals Board hearing, you will present evidence to a three-member board or appointed hearing officer who has experience in real estate, appraisal, accounting, or law. You should bring 3-5 comparable sales from the January 1 lien date, photos of property condition issues, appraisal reports, or repair estimates. The County Assessor will also present their evidence supporting the assessed value. The hearing is informal but follows structured procedures where both sides present their case. After reviewing all evidence, the Board issues a written decision that may decrease, increase, or sustain your assessed value, and you'll receive the decision by mail typically within 30-60 days.

How much can I save by appealing my property taxes in San Bernardino County?

Savings from a successful property tax appeal in San Bernardino County depend on how much your assessed value is reduced. With an effective tax rate of 0.70%, every $10,000 reduction in assessed value saves you $70 annually. For example, if your home is assessed at $500,000 but comparable sales support a value of $450,000, a successful $50,000 reduction would save you $350 per year. These savings continue every year until your next reassessment or ownership change. Given that the median home value is $475,000 and the median tax bill is $3,346, even a 10% assessment reduction could save the typical homeowner over $330 annually.

What evidence do I need for a San Bernardino County property tax appeal?

For a successful property tax appeal in San Bernardino County, you need evidence proving your property's market value as of January 1st was lower than the assessed value. The most compelling evidence includes 3-5 comparable sales of similar properties that sold near the January 1 lien date in your neighborhood. You should also provide a recent independent appraisal conducted by a licensed appraiser, photos documenting property condition issues like foundation problems or deferred maintenance, and contractor estimates for needed repairs. For income-producing properties, provide income and expense statements showing reduced cash flow. The Assessment Appeals Board gives greatest weight to actual arm's-length sales of comparable properties, so focus your evidence on recent market transactions.

Can I appeal my property taxes in San Bernardino County if I just bought my home?

Yes, you can appeal your property taxes in San Bernardino County even if you recently purchased your home, though it's generally more difficult. Under Proposition 13, your property is reassessed at the purchase price when ownership changes, and the County assumes the purchase price reflects market value. However, you can appeal if you have evidence the market value declined after your purchase, if there were special circumstances affecting the sale price, or if you received a supplemental assessment that incorrectly calculated the value. Recent purchasers often succeed when they bought at the peak before a market downturn and have comparable sales from the January 1 lien date showing lower values. You would file during the July 2 - November 30 period for the regular roll or within 60 days of receiving a supplemental assessment notice.

What is the $45 fee for filing a property tax appeal in San Bernardino County?

San Bernardino County requires a $45 non-refundable administrative processing fee for each Assessment Appeal Application you file. This fee must accompany your application or it will not be processed. The fee covers the county's costs of processing appeals, scheduling hearings, and administering the Assessment Appeals Board. If you are receiving public assistance or your household income is insufficient to meet basic needs, you can request a fee waiver by filing a 'Confidential Request for Waiver of Assessment Appeal Administrative Processing Fee' form available on the Clerk of the Board website. Unlike some counties, this fee is not refundable even if you win your appeal, so it's separate from any tax savings you might achieve.

Official Resources

San Bernardino County Assessor Official Website →

Access property information, exemption applications, assessment data, and contact information for the Assessor's office.

San Bernardino County Assessment Appeals Online Portal →

File your property tax appeal electronically with immediate confirmation and track your appeal status online.

San Bernardino County Assessment Appeals Information →

Complete information on appeal types, filing periods, required forms, hearing procedures, and downloadable applications.

California State Board of Equalization Property Tax Information →

State-level resources on California property tax laws, exemptions, Proposition 13, appeal rights, and publications for homeowners.

For state-wide appeal information including California's assessment ratio and deadlines, see our California Property Tax Appeal Guide →

Considering professional help with your appeal? Compare pricing, coverage, and pros/cons in our Best Property Tax Appeal Services (2026) or browse side-by-side service comparisons →

More California Counties

Alameda County (Oakland)Butte County (Chico)Contra Costa County (Martinez)El Dorado County (Placerville)Fresno County (Fresno)Imperial County (El Centro)

← All California property tax appeal info

Sources: https://cob.sbcounty.gov/assessment-appeals/ | https://arc.sbcounty.gov/ | https://propertytaxrates.org/counties/california/san-bernardino-county/ | https://californiacountyassessor.org/san-bernardino-county-assessor-property-records/ | https://assessmentappeals.cob.sbcounty.gov/NewAppeal.aspx | https://main.sbcounty.gov/2025/09/18/san-bernardino-county-honors-its-heroes-property-tax-exemption-for-100-disabled-veterans/

Last verified: 2026-07-24