AppealDesk

San Bernardino County Property Tax Appeal — California

Rob HartleyRob Hartley·Updated February 15, 2026

San Bernardino County's median property tax rate stands at 1.20%, which is higher than the national median of 1.02%. San Bernardino is California's largest county, with 89 cities over 20,000 square miles. The county seat is San Bernardino, with major cities including Fontana, Ontario, Rancho Cucamonga, and Victorville. Median annual San Bernardino County tax bill: $3,260, $860 higher than the national median property tax bill of $2,400. Property tax appeals matter here because homeowners face a significant tax burden compared to the national average, and homeowners who believe their property tax assessments are inaccurate have the option to appeal. The process begins with filing an appeal with the county's Assessment Appeals Board, the body responsible for reviewing and deciding on disputes. Homeowners must submit their appeal within the specified timeframe after receiving their assessment notice.

Notable cities: San Bernardino, Fontana, Ontario, Rancho Cucamonga, Victorville

Median Home

$438,000

Tax Rate

1.20%

Annual Tax

$3,260

Population

2.2 million

2026 Appeal Deadline: September 15: Last day to file an application for changed assessment with the clerk of the board or assessment appeals board. The regular appeal filing period runs from July 2 through September 15 in counties where the assessor has provided value notices by August 1 to all assessees of real property on the secured roll. In all other counties, the filing period runs through November 30.

An assessment appeal can be filed on either the supplemental or the regular assessment. When appealing a supplemental assessment, the appeal must be filed within 60 days from the mailing date on the supplemental tax bill. When appealing the regular assessment, the appeal must be filed between July 2 and November 30.

Property in San Bernardino County, California — local tax assessment and appeal guide

How San Bernardino County Assesses Property

100%of market value

Assessed by: The Assessor is responsible for locating, describing, and identifying ownership of all property within the County of San Bernardino

Assessment cycle: annual

Notices typically mailed: June-August

When examining property taxes in San Bernardino County, understanding the distinction between 'market value' and 'assessed value' is crucial. The market value is what a willing buyer would pay to a willing seller in an open and competitive market, often influenced by location, property condition, and economic market trends. The assessed value is the market value minus any applicable exemptions or limits determined by local laws and offerings. The tax assessed value is the figure used to calculate your property taxes or the amount multiplied by your tax rate to get your tax bill. If your home's market value is $438,000, at California's 100% assessment ratio your assessed value would be $438,000, resulting in approximately $5,256 in annual taxes at the county's effective rate of 1.20%.

The Appeal Process

Appeals are heard by the Assessment Appeals Board. This is an independent board comprised of private citizens appointed by the County Board of Supervisors. At a formal hearing, the Assessment Appeals Board considers all information presented by the property owner and the Assessor's Office then establishes the value of the property in question.

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Step 1: First, you are encouraged to contact the Assessor's Office for an informal review to discuss the basis for the new values and to provide any information relating to the value of the property.

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Step 2: In instances where differences over the valuation of property cannot be resolved informally with the Assessor's Office, an Assessment Appeal Application may be filed with the Clerk of the Board.

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Step 3: The County of San Bernardino requires that a $45.00 non-refundable administrative processing fee accompany EACH Assessment Appeal Application (application) filed. Applications filed without the fee attached will not be processed.

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Step 4: At a formal hearing, the Assessment Appeals Board considers all information presented by the property owner and the Assessor's Office then establishes the value of the property in question. This board will review the evidence presented by the Assessor's Office and the taxpayer, and will then establish the taxable value for the property.

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Step 5: The filing of an Assessment Appeal does not relieve property owners of their tax obligations. Property owners who fail to pay property taxes will incur penalties in accordance with the guidelines established by the Treasurer/Tax Collector.

Required form: Assessment Appeal Application

Filing Methods

mail:The assessed value of property is determined by the Assessor and forms the basis upon which property tax is calculated and collected by the Treasurer/Tax Collector. Initially, when a property owner believes the assessed value of their property, as determined by the Assessor, is incorrect, they should contact the Assessor's Office to discuss the matter.
phone:contact the County of San Bernardino Clerk of the Board at(909) 387-4413.

Evidence to Bring

recent sales data of comparable propertiesindependent appraisalevidence of property damage that affects value

San Bernardino County Assessor Contact

San Bernardino County Assessor-Recorder-County Clerk

Phone: (909) 387-8307

Address: 222 W. Hospitality Lane San Bernardino, CA 92415-0311

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

Tax Exemptions in San Bernardino County

Homeowners' Exemption

$7,000 reduction in taxable value (approximately $70 savings)

A homeowner's exemption is a benefit to homeowners who occupy the property as their principal residence as of January 1st of any given year. The exemption reduces the taxable value by $7,000; therefore, saving approximately $70 on the tax bill.

Eligibility: The California Constitution provides a $7,000 reduction in the taxable value for a qualifying owner-occupied home. The home must have been the principal place of residence of the owner on the lien date, January 1st.Deadline: no later than February 15 to receive the full exemption for that year

Disabled Veterans' Exemption

Approximately $1,700 savings

A veteran who owns & occupies a home as their principle place of residence and who is rated 100% disabled by the V.A. due to a service connected disability.

Eligibility: Veterans rated 100% disabled by the V.A. due to service-connected disability who occupy the home as principal residenceDeadline: February 15

Property Tax Postponement

Deferral of current-year property taxes

This program allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence.

Eligibility: Homeowners who are seniors, blind, or have a disabilityDeadline: February 10: Last day to file a claim for postponement of property taxes under the State Controller's Property Tax Postponement Program.

Official Resources

San Bernardino County Assessor-Recorder-County Clerk Website →

Official website for property information, assessment appeals, and exemption applications

San Bernardino County Clerk of the Board - Assessment Appeals →

Information about the assessment appeals process and filing requirements

California State Board of Equalization - Property Tax →

State resources for property tax laws, exemptions, and taxpayer rights

San Bernardino County Tax Collector →

Online portal for viewing and paying property tax bills

Check Your San Bernardino County Assessment

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Frequently Asked Questions

What is the deadline to appeal my property taxes in San Bernardino County?
The deadline to file an application for changed assessment is September 15 if the assessor provided value notices by August 1. The regular appeal filing period runs from July 2 through September 15 in counties where the assessor has provided value notices by August 1 to all assessees of real property on the secured roll. In all other counties, the filing period runs through November 30. When appealing a supplemental assessment, the appeal must be filed within 60 days from the mailing date on the supplemental tax bill.
How much does it cost to file a property tax appeal in San Bernardino County?
The County of San Bernardino requires that a $45.00 non-refundable administrative processing fee accompany EACH Assessment Appeal Application (application) filed. Applications filed without the fee attached will not be processed. If you are receiving public assistance and/or do not have enough income to pay for your household's basic needs and cannot afford the processing fee, a 'Confidential Request for Waiver of Assessment Appeal Administrative Processing Fee' form is posted in the Forms and General Information section below to enable you to request waiver of the fee.
What is the homestead exemption worth in San Bernardino County?
A homeowner's exemption is a benefit to homeowners who occupy the property as their principal residence as of January 1st of any given year. The exemption reduces the taxable value by $7,000; therefore, saving approximately $70 on the tax bill. A person filing for the first time on a property may file anytime after the property or claimant becomes eligible, but no later than February 15 to receive the full exemption for that year. This exemption provides modest but meaningful savings for homeowners who use their property as their primary residence.
What happens at an Assessment Appeals Board hearing in San Bernardino County?
This is an independent board comprised of private citizens appointed by the County Board of Supervisors. At a formal hearing, the Assessment Appeals Board considers all information presented by the property owner and the Assessor's Office then establishes the value of the property in question. This board will review the evidence presented by the Assessor's Office and the taxpayer, and will then establish the taxable value for the property. Once the appeal is filed, the Assessment Appeals Board will review the submitted evidence and may schedule a hearing. During the hearing, homeowners can present their case, and the board will evaluate the evidence provided.
What evidence do I need for a San Bernardino County property tax appeal?
The appeal process typically involves providing evidence that supports a lower valuation, such as recent sales data of comparable properties, an independent appraisal, or evidence of property damage that affects value. Initially, when a property owner believes the assessed value of their property, as determined by the Assessor, is incorrect, they should contact the Assessor's Office to discuss the matter. The Assessor can receive and provide information about the property value, explain the valuation process and/or reassess the property. Having strong supporting documentation significantly improves your chances of a successful appeal.
Can I still pay my property taxes while my appeal is pending in San Bernardino County?
The filing of an Assessment Appeal does not relieve property owners of their tax obligations. Property owners who fail to pay property taxes will incur penalties in accordance with the guidelines established by the Treasurer/Tax Collector. Because of the extremely large number of assessment appeals cases being filed, chances are we will not be able to get to your case prior to the December 10th property tax installment deadline. Therefore, you should pay the December 10th installment, and hopefully, you will receive a corrected tax bill in time for the April 10th installment. If you pay both installments prior to receiving a corrected tax bill, any overpayment will be refunded.
How do I contact the San Bernardino County Assessor's office for an informal review?
First, you are encouraged to contact the Assessor's Office for an informal review to discuss the basis for the new values and to provide any information relating to the value of the property. For more information, see Appeals or contact the County of San Bernardino Clerk of the Board at(909) 387-4413. The taxpayer is encouraged to contact the Assessor's office for an informal review and to provide any information relating to the value of the property. Many property tax disputes can be resolved through informal review without the need for a formal appeal process.
What other property tax exemptions are available in San Bernardino County besides the homeowners' exemption?
A veteran who owns & occupies a home as their principle place of residence and who is rated 100% disabled by the V.A. due to a service connected disability can receive approximately $1,700 in savings through the Disabled Veterans' Exemption. This program allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence. Real and personal property used exclusively by a church, non-profit college, cemetery, museum, school or library may qualify for an exemption. Each exemption has specific eligibility requirements and application deadlines.

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)Kern County (Bakersfield)
← All California property tax appeal info

Sources: https://arc.sbcounty.gov/assessment-appeals/ | https://www.ownwell.com/trends/california/san-bernardino-county | https://cob.sbcounty.gov/assessment-appeals/ | https://boe.ca.gov/proptaxes/homeowners_exemption.htm

Last verified: 2026-02-15