SAN BERNARDINO, CA (July 5, 2023) – The 2023 San Bernardino County Assessment Roll contains 823,449 parcels valued at $318,143,073,715. Upon his signature, Assessor-Recorder Wilhite delivered the 2023 Assessment Roll to Ensen Mason, San Bernardino County’s Auditor-Controller/Treasurer/Tax Collector.

“For the eleventh year in a row, San Bernardino County has seen a steady increase in our regions property values,” said Assessor-Recorder Chris Wilhite. “It is an honor and privilege to lead an office that is responsible for the timely Assessment Roll completion of the nation’s largest geographical county. The Assessment Roll reflects the conscientious work Team ARC is committed to providing, our Board of Equalization certified Appraisers and supporting staff ensure that all properties in our County are assessed at a fair and accurate value.”

The assessment roll reflects the total gross assessed value of locally assessed real, business, and personal property in San Bernardino County as of the previous lien date of January 1st. State law requires county assessors to discover all assessable property, inventory and list all taxable property, to value the property, apply all legal exemptions/exclusions, and to enroll the property on the annual local assessment roll.

2023 San Bernardino County Assessment Roll Highlights:

  • San Bernardino County set a record high of over $318 billion in assessed value.
  • City of Ontario has the highest assessed value at $40 billion, followed by the cities of Rancho Cucamonga ($34 billion), and Fontana ($30 billion).
  • City of Rialto, valued at $14 billion, had the largest assessment value increase, adding $1.7 million from 2022, a 13.7% increase.
  • Incorporated cities as a total are valued at $270 billion, a 9.5% increase.
  • Unincorporated areas are valued at $47 billion, a 10.4% increase.

In compliance with state regulations, the assessor must enroll real property at the lower value of its current market value or the Proposition 13 value—the market value from the date the property was purchased or built, adjusted by a maximum of 2% each year. “I encourage all property owners to visit our website to learn more about tax savings opportunities,” said Assessor-Recorder Wilhite. Please visit to learn more about tax saving programs such as the homeowners’ or disable veteran’s exemption.

Assessed valuations should not be used as forecasts or be deemed as predictions of future property valuations. Annual assessment rolls are snapshots in time as of the previous lien date. Individuals wishing to see their personal assessed values may visit the Assessor’s website at: The public can also call the Assessor’s toll-free number at 1-877-885-7654.