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California · County guide

San Bernardino County property tax appeal

A San Bernardino County property tax appeal for 2026 goes to the San Bernardino County Assessment Appeals Board between July 2 and November 30, 2026. Each application carries a $45 non-refundable processing fee, which can be waived for owners on public assistance or with low income.

This season

Next deadline
Nov 30, 2026
Open now
San Bernardino County Assessment Appeals Board

Opens Jul 2, 2026Closes Nov 30, 2026

Source: Letter To Assessors No. 2026/023: County Assessment Appeals Filing Period for 2026 (BOE, June 2, 2026)Last checked

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Processing fee
$45 per application (waiver available)
Where to file first
San Bernardino County Assessment Appeals Board
Office address
385 N. Arrowhead Avenue, Second Floor, San Bernardino, CA 92415-0130 · (909) 387-4413
Our coverage
Free check available
  • Independent guide — not affiliated with San Bernardino County or any government agency.
Last updated
October 1, 2026
Sources last checked
October 1, 2026
Status
Verified guide

How we verify facts

When and where do I file a San Bernardino County property tax appeal?

Who hears a San Bernardino County appeal?

One stage. We are not affiliated with this office.

Who hears it: San Bernardino County Assessment Appeals Board

Filing: appeal

Open now

Where is the San Bernardino County office?

San Bernardino County Assessment Appeals Board[4]

Address
385 N. Arrowhead Avenue, Second Floor, San Bernardino, CA 92415-0130

Assessor[10]

San Bernardino Assessor District Office

Address
222 W. Hospitality Lane, 3rd Floor, San Bernardino, CA 92415
Fax
909.386.8871
Hours
8:00 am-5:00 pm

We are not affiliated with this office. Hours can change, so call before you visit.

Which San Bernardino County filing windows are coming up?

San Bernardino County filing windows
ClosesAreaWho hears itStatus
Nov 30, 2026CountywideSan Bernardino County Assessment Appeals Board · Official source · Last checked Sep 29, 2026Open now

When were past San Bernardino County deadlines?

Past San Bernardino County filing windows
Tax yearWindowOffice
2025Closed December 1, 2025San Bernardino County Assessment Appeals Board
2024Closed December 2, 2024San Bernardino County Assessment Appeals Board
2023Closed November 30, 2023San Bernardino County Assessment Appeals Board

How do I file a San Bernardino County appeal?

Filing period 2026
July 2 to November 30, 2026
Processing fee
$45 per application, non-refundable; a waiver is available on public assistance or low income

When is the deadline to appeal a property tax assessment in San Bernardino County?

The soonest deadline we list: San Bernardino County, San Bernardino County Assessment Appeals Board — Closes November 30, 2026.

When a filing counts as on timeSan Bernardino County Assessment Appeals Board
San Bernardino County's appeal rules deny an application unless its postmark or other objective indication shows it was filed or mailed in time; faxed applications and letters of intent do not count.[1]
Deadline detailSan Bernardino County Assessment Appeals Board · Filing period
San Bernardino County's 2026 regular filing period is July 2 to November 30, 2026.[2]
Deadline detailSan Bernardino County Assessment Appeals Board · Process timeline
San Bernardino County's Clerk reviews an application within 12 months, sends a hearing notice at least 45 days ahead, and a decision comes within 24 months unless continued or postponed.[3]

Who decides a property tax appeal in San Bernardino County?

The San Bernardino County Assessment Appeals Board's decision is final and not reheard; the owner or the San Bernardino County Assessor may seek review in superior court. San Bernardino County Assessment Appeals Board: In San Bernardino County the filing is an assessment appeal on the Assessment Appeal Application (BOE-305-AH), heard by the San Bernardino County Assessment Appeals Board.

Appeal stepsSan Bernardino County Assessment Appeals Board
The San Bernardino County Assessment Appeals Board's decision is final and not reheard; the owner or the San Bernardino County Assessor may seek review in superior court.[4]
What the appeal is calledSan Bernardino County Assessment Appeals Board
In San Bernardino County the filing is an assessment appeal on the Assessment Appeal Application (BOE-305-AH), heard by the San Bernardino County Assessment Appeals Board.[4]

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

San Bernardino County Assessment Appeals Board: In San Bernardino County you can file an assessment appeal online or download the application and file it with the Clerk of the Board. San Bernardino County Assessment Appeals Board: San Bernardino County publishes its own copy of the Assessment Appeal Application (BOE-305-AH) with filing instructions.

How to fileSan Bernardino County Assessment Appeals Board
In San Bernardino County you can file an assessment appeal online or download the application and file it with the Clerk of the Board.[5]
FormsSan Bernardino County Assessment Appeals Board
San Bernardino County publishes its own copy of the Assessment Appeal Application (BOE-305-AH) with filing instructions.[4]
Filing feeSan Bernardino County Assessment Appeals Board
San Bernardino County charges a $45 non-refundable processing fee per application; a fee waiver is available on public assistance or low income.[2]
Who may fileSan Bernardino County Assessment Appeals Board
In San Bernardino County a professional representative is not required; an agent who is not a California-licensed attorney or listed relative needs the owner's written Agent Authorization.[4]
Informal reviewSan Bernardino County Assessment Appeals Board
In San Bernardino County you can send the Assessor a decline-in-value application (ARP-068) any time from January 1 to December 31; a December 31 postmark is on time.[6]
HearingsSan Bernardino County Assessment Appeals Board
In San Bernardino County, appeals are decided by the Assessment Appeals Board or by appointed legal or value hearing officers, who can decrease, increase or keep the value.[2]

Upcoming appeal deadlines in every county we track

What evidence counts in San Bernardino County, and can the value go up?

Can the San Bernardino County appeals board raise my value?

Yes. Based on the evidence, the San Bernardino County Assessment Appeals Board, like every California appeals board, can raise, lower or keep an assessment.

What evidence can I use in San Bernardino County?

San Bernardino County Assessment Appeals Board: San Bernardino County's instructions ask for comparable sales, cost and income data, where relevant, to support the owner's opinion of value. San Bernardino County Assessment Appeals Board · Exchange: Before a San Bernardino County hearing, the owner may ask for an exchange of information with the Assessor; above $100,000 of assessed value the Assessor may start one.

Evidence acceptedSan Bernardino County Assessment Appeals Board
San Bernardino County's instructions ask for comparable sales, cost and income data, where relevant, to support the owner's opinion of value.[4]
Evidence ruleSan Bernardino County Assessment Appeals Board · Exchange
Before a San Bernardino County hearing, the owner may ask for an exchange of information with the Assessor; above $100,000 of assessed value the Assessor may start one.[4]

Can my assessment go up if I appeal in San Bernardino County?

San Bernardino County Assessment Appeals Board: San Bernardino County's appeal instructions say the San Bernardino County Assessment Appeals Board can raise, lower or keep the assessment, depending on the hearing evidence.

Can the value go up?San Bernardino County Assessment Appeals Board
San Bernardino County's appeal instructions say the San Bernardino County Assessment Appeals Board can raise, lower or keep the assessment, depending on the hearing evidence.[4]

Which exemptions can lower my bill without an appeal?

San Bernardino County's Homeowners' Exemption cuts the assessed value of an owner-occupied principal residence (as of January 1) by $7,000, saving about $70 a year. Annual increase: A San Bernardino County base year value can rise at most 2% a year; a Prop 8 (decline-in-value) assessment is not held to that 2% limit.

Homeowner exemption
San Bernardino County's Homeowners' Exemption cuts the assessed value of an owner-occupied principal residence (as of January 1) by $7,000, saving about $70 a year.[7]
Assessment limitsAnnual increase
A San Bernardino County base year value can rise at most 2% a year; a Prop 8 (decline-in-value) assessment is not held to that 2% limit.[8]

What do San Bernardino County property taxes and assessments look like?

Figures from public records and the Census, each with its source. They describe the county's homes as a group, not the value of any one home.

How much could a lower assessment save on San Bernardino County property taxes?

Tax rate used: 1.127% of assessed value (county average, fiscal 2024-25).

How much could a lower assessment save on San Bernardino County property taxes?
ExampleTax saved
$10,000 less assessed value$113 a year
10% less on a home assessed at $184,350 (the county's 25th percentile)$208 a year
10% less on a home assessed at $322,555 (the county's median)$364 a year
10% less on a home assessed at $498,900 (the county's 75th percentile)$562 a year

These are examples: the tax rate times a lower assessed value. Exemptions, credits, caps and phase-ins can make the real change smaller. This is not a prediction for any home. Rate source: BOE Annual Report 2024-25, Table 14: average tax rate by county (Property Tax Allocations, BOE Open Data Portal).

What do homeowners in San Bernardino County pay in property tax?

The median owner-occupied home in San Bernardino County was worth $505,000, and the median property tax its owners paid was $3,538 a year, according to the Census Bureau's American Community Survey.

Median home value
$505,000
Margin of error ±$4,319.
Median property tax paid per year
$3,538
Margin of error ±$36.
Median tax as a share of median value
0.70%
A ratio of two medians, not a tax rate. Your own bill depends on your assessment and local levies.
Owner-occupied homes
418,836
Margin of error ±3,452.

These are survey estimates of what owners reported about their own homes. They are not assessed values, not tax rates, and not an opinion of what any home is worth.

They cannot tell you whether your own assessment is fair. That takes a comparison with similar homes, which we offer only in counties we have researched.

From the county's assessment and appeal records

Homes in the county's assessment records
579,616
Median assessed value
$322,555
Middle half of assessed values
$184,350 to $498,900

Source: The county's open assessment data, aggregated by us (tax year 2026 final values). Our calculation from public records; not an opinion of any home's value.

How San Bernardino County home assessments are spread

Assessed values of 579,616 homes in the property classes our free check covers (051, 052, 053), tax year 2026 final values. Half are between $184,350 and $498,900; the median is $322,555. The last bar holds everything above it.Source: Assessment records from the county's open data (tax year 2026 final values), retrieved Sep 26, 2026; our calculation.

Median home value: San Bernardino County compared

  1. San Bernardino County$505,000
  2. Typical California county$481,100
  3. Typical US county$185,300

San Bernardino County $505,000; Typical California county $481,100; Typical US county $185,300

Census survey medians for owner-occupied homes. "Typical" is the middle county of the 58 in California and of all US counties.Source: U.S. Census Bureau, American Community Survey 5-year estimates, table B25077.

Median property tax paid: San Bernardino County compared

  1. San Bernardino County$3,538
  2. Typical California county$3,294
  3. Typical US county$1,619

San Bernardino County $3,538 a year; Typical California county $3,294 a year; Typical US county $1,619 a year

Census survey medians for owner-occupied homes. "Typical" is the middle county of the 58 in California and of all US counties.Source: U.S. Census Bureau, American Community Survey 5-year estimates, table B25103.

Median home assessment by map book

  1. Map book 1074$970,568
  2. Map book 0294$929,768
  3. Map book 1087$870,441
  4. Map book 1000$866,362
  5. Map book 1003$796,727
  6. Map book 1017$763,666
  7. Map book 0226$729,652
  8. Map book 1043$711,033
  9. Map book 0485$30,845
  10. Map book 0494$30,000
  11. Map book 0592$29,595
  12. Map book 0410$28,488
  13. Map book 0627$27,740
  14. Map book 0628$26,814
  15. Map book 0486$14,895
  16. Map book 0503$14,329

The 8 highest and 8 lowest of 429.

Median assessed value by map book: highest Map book 1074 ($970,568), lowest Map book 0503 ($14,329).

Median assessed value of homes in the property classes our free check covers (051, 052, 053) for each map book with at least 50 such homes, tax year 2026 final values.Source: Assessment records from the county's open data (tax year 2026 final values), retrieved Sep 26, 2026; our calculation.

San Bernardino County filing windows on a calendar

  1. San Bernardino County Assessment Appeals BoardNov 30, 2026 · Open now

The dashed line marks today.

San Bernardino County Assessment Appeals Board: Nov 30, 2026

Each bar is a filing window from its opening day to its last day. Forecasts show the expected closing range and are not official dates.Source: the official calendars and rules cited in the sources list below.

How often is property reassessed in San Bernardino County?

San Bernardino County reappraises real property only on a change of ownership or new construction; business personal property is appraised every year. San Bernardino County asks applicants to support their opinion of value as of January 1, ideally with sales of comparable properties.

Reassessment cycle
San Bernardino County reappraises real property only on a change of ownership or new construction; business personal property is appraised every year.[8]
Valuation date
San Bernardino County asks applicants to support their opinion of value as of January 1, ideally with sales of comparable properties.[6]
Level of assessmentDecline in value
In San Bernardino County a decline-in-value (Prop 8) assessment is temporary: it is reset to market value each January 1 but never above the factored base year value.[9]

Homes in San Bernardino County

From the Census Bureau's American Community Survey: how old the homes are, what kind they are, what owners say they are worth and the property taxes they pay. These figures describe all homes together, not any one home.

Median year built
1983
All housing units, owned and rented
Single-family houses, detached or attached
75%
of 743,886 housing units
Owned homes with a mortgage or similar loan
69%
of 418,836 owner-occupied homes

Home values reported by owners

  1. Less than $50,0004%
  2. $50,000 to $99,9993%
  3. $100,000 to $199,9994%
  4. $200,000 to $299,9996%
  5. $300,000 to $399,99914%
  6. $400,000 to $499,99919%
  7. $500,000 to $749,99932%
  8. $750,000 to $999,99913%
  9. $1,000,000 to $1,999,9995%
  10. $2,000,000 or more1%

Home values reported by owners in San Bernardino County: Less than $50,000 4%; $50,000 to $99,999 3%; $100,000 to $199,999 4%; $200,000 to $299,999 6%; $300,000 to $399,999 14%; $400,000 to $499,999 19%; $500,000 to $749,999 32%; $750,000 to $999,999 13%; $1,000,000 to $1,999,999 5%; $2,000,000 or more 1%.

Share of owner-occupied homes in each value range. Owners give this value in the survey; it is not the assessed value.Source: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, table B25075.

Property taxes owners pay a year

  1. No real estate taxes4%
  2. Less than $8007%
  3. $800 to $1,4999%
  4. $1,500 to $1,9997%
  5. $2,000 to $2,99917%
  6. $3,000 or more56%

Property taxes owners pay a year in San Bernardino County: No real estate taxes 4%; Less than $800 7%; $800 to $1,499 9%; $1,500 to $1,999 7%; $2,000 to $2,999 17%; $3,000 or more 56%.

Share of owner-occupied homes by the real estate taxes paid in a year, with or without a mortgage.Source: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, table B25102.

Source: U.S. Census Bureau, American Community Survey (2020–2024 5-year estimates, tables B25075, B25102, B25035, B25024 and B25081), retrieved Oct 1, 2026. Survey estimates have a margin of error.

More questions about San Bernardino County property tax appeals

When is the San Bernardino County property tax appeal deadline?

The San Bernardino County Assessment Appeals Board window closes November 30, 2026.[11][12]

Is there a fee to file a property tax appeal in San Bernardino County?

San Bernardino County charges a $45 non-refundable processing fee per application; a fee waiver is available on public assistance or low income.[2]

Where do I file an assessment appeal in San Bernardino County?

In San Bernardino County you can file an assessment appeal online or download the application and file it with the Clerk of the Board.[5]

Can my assessed value go up if I appeal in San Bernardino County?

San Bernardino County's appeal instructions say the San Bernardino County Assessment Appeals Board can raise, lower or keep the assessment, depending on the hearing evidence.[4]

What other rules apply in San Bernardino County?

San Bernardino County Assessment Appeals Board: Filing a San Bernardino County appeal does not postpone the tax bill: taxes are still due by the dates on the bill.

Paying the tax while you appealSan Bernardino County Assessment Appeals Board
Filing a San Bernardino County appeal does not postpone the tax bill: taxes are still due by the dates on the bill.[4]

Property tax guides for San Bernardino County homeowners

Counties next to San Bernardino County

California property tax appeals: all counties

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Where do these facts come from?

  1. [1]San Bernardino County Assessment Appeals Board Local Rules (PDF)Official notice, form, calendar or rules · last checked Sep 30, 2026
  2. [2]Assessment Appeals - San Bernardino County Clerk of the BoardOfficial guide or FAQ · last checked Sep 29, 2026
  3. [3]Appeals Process Steps | San Bernardino County Clerk of the BoardOfficial guide or FAQ · last checked Sep 29, 2026
  4. [4]Assessment Appeal Application and Instructions (San Bernardino County Clerk of the Board, 2025)Official notice, form, calendar or rules · last checked Sep 30, 2026
  5. [5]Forms and General Information – COBOfficial guide or FAQ · last checked Sep 30, 2026
  6. [6]How do I apply for a Decline-In-Value assessment? – San Bernardino County AssessorOfficial guide or FAQ · last checked Sep 29, 2026
  7. [7]Homeowners’ Exemption – San Bernardino County AssessorOfficial guide or FAQ · last checked Sep 30, 2026
  8. [8]What is Proposition 13 | San Bernardino County Assessor-Recorder-County ClerkOfficial guide or FAQ · last checked Sep 29, 2026
  9. [9]Property Tax Savings – Proposition 8 FAQs – San Bernardino County AssessorOfficial guide or FAQ · last checked Sep 30, 2026
  10. [10]San Bernardino Assessor District Office – San Bernardino County AssessorOfficial guide or FAQ · last checked Oct 1, 2026
  11. [11]Letter To Assessors No. 2026/023: County Assessment Appeals Filing Period for 2026 (BOE, June 2, 2026)Official notice, form, calendar or rules · last checked Sep 25, 2026
  12. [12]Publication 30: Residential Property Assessment Appeals (California State Board of Equalization, February 2020)Official guide or FAQ · last checked Sep 25, 2026
  13. [13]Letter To Assessors No. 2025/020: County Assessment Appeals Filing Period for 2025 (BOE, July 7, 2025)Official notice, form, calendar or rules · last checked Oct 1, 2026
  14. [14]Letter To Assessors No. 2024/022: County Assessment Appeals Filing Period for 2024 (BOE, June 25, 2024)Official notice, form, calendar or rules · last checked Oct 1, 2026
  15. [15]Letter To Assessors No. 2023/023: County Assessment Appeals Filing Period for 2023 (BOE, June 22, 2023)Official notice, form, calendar or rules · last checked Oct 1, 2026
  16. 16.County open data: sbco assessmentsRetrieved Sep 26, 2026; aggregated by us for the charts above.
  17. 17.County open data: sbco assessmentsRetrieved Sep 26, 2026; aggregated by us for the charts above.
  18. 18.County open data: sbco assessmentsRetrieved Sep 26, 2026; aggregated by us for the charts above.
  19. 19.County open data: sbco assessmentsRetrieved Sep 26, 2026; aggregated by us for the charts above.
  20. 20.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25077: Median value (dollars), owner-occupied housing units — San Bernardino County, California
  21. 21.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25103: Median real estate taxes paid, owner-occupied housing units — San Bernardino County, California
  22. 22.U.S. Census Bureau, ACS 2020–2024 5-year estimates, table B25003: Tenure (owner- and renter-occupied housing units) — San Bernardino County, California

Data credits: Census ACS (public domain) · Census county adjacency (public domain)

Not affiliated with San Bernardino County or any government agency. Not legal advice. Not an appraisal.

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