Assessment Appeals

Informal Reviews

Differences over the valuation of property between the taxpayer and the Assessor may arise. 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.

Appeals

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. 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.

Want to learn more about the appeals process? A video describing the assessment appeal process, Your Assessment Appeal, is available on the California State Board of Equalization website.

If you need assistance or have questions, please call our Appeals Unit at (909)382-3275.

FAQ

Property Tax Appeals

If you disagree with the value assessed once you receive your tax bill from the County Tax Collector, read the back side of the tax bill for your appeal rights. If you filed your property statement, contact our office for an informal review of the assessment. If the assessment made for failure to file your property statement, then you must file an appeal. R &T 1603

Yes. 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. Differences over the valuation of property that cannot be resolved by discussion with the Assessor’s Office are handled by the Assessment Appeals Board. For more information, see Appeals or contact the County of San Bernardino Clerk of the Board at (909) 387-4413.

Forms

Type Name
Application for Changed Assessment
pdf Claim for Refund of Tax Payment