Proposition 13

Proposition 13 limits the general property tax rate to 1 percent of the assessed value, plus an amount for the debt service on any bonds approved by popular vote. The tax rate will vary depending on where the property is located. You can obtain the exact tax rate for a particular parcel by contacting the San Bernardino County Auditor-Controller’s Office at 909-387-8322.

The most likely reason is that under California’s unique “Proposition 13” property tax system, the maximum assessment on real property is limited based on the value at the time it was acquired. This “base year value” cannot be increased by more than 2% each year, so it is normal for people who have owned their properties for many years to have lower assessments than neighbors who acquired the property more recently. The only other time a property’s assessment would reflect its current market value is if market value were to fall below the Prop 13 value limitation at some point in the future, known as a Prop-8 temporary value reduction.