FAQs

You were identified as having taxable personal property in San Bernardino County and per the California R & T Code section 441 every person owning taxable personal property must file a business property statement with the County Assessor.

YES, if you receive a Business Property Statement (Form 571-L) or a request to file a Business Property Statement you must file. If you have an aggregate cost of taxable personal property over $100,000 you are required to file a Business Property Statement. The Assessor does not have to make the request for you to file. R & T 441

Failure to file your property statement will result in the Assessor making an Assessor Estimate of value for your property and a 10% penalty for failure to file. R & T 501 & 463

Yes, Property Statements are due April 1. If you file a timely property statement you may file an amended property statement by May 31. R & T 441

When it can be ascertained by the Assessor, from an audit of books and records, that there has been a defect of description or clerical error by the tax payer on the filed property statement, the error on the roll may be corrected. R & T 4831.5 There is a four (4) year statute of limitations for making corrections to the assessed value. R & T 532

No, the owner of the property on January 1 (lien date) is the responsible party for the assessment and property taxes. Any arrangement regarding the tax liability must be worked out between the buyer and seller. Any failure to pay the property taxes will be the responsibility of the assessed party on January 1. It is important for the seller to be sure the property taxes are paid.

The California Constitution and the Revenue and Taxation Code state that all property is taxable, including business property, unless it is specifically exempt by law.

Examples of taxable business property are: Supplies, machinery & equipment used in the profession or trade, tools, office furniture & equipment, computer hardware and operating systems, leasehold or tenant improvements to the building for the business, including electrical and plumbing for the machinery, equipment or business use. Property leased, loaned, or rented to others, construction in progress, underground & above ground tanks, vending machines, and water dispensers.

Examples of exempt property are: Inventory for sale, computer application software such as payroll programs, excel, word.

Inventory is items subject to sale, rent or leases. Supplies are things consumed in your normal course of business. Inventory will lose its exemption if used by the owner in the course of the business or trade.

For most personal property the Assessor uses the cost reported by the current owner and applies an equipment and fixtures index and percent good valuation factors provided by the State Board of Equalization to arrive at the market value. (AH 581)

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

No, if you previously mailed in your current year’s property statement, you do not need to e-file. E-file invitations are mailed out a few weeks after the property statements for the current year. However, if you do use e-file, your filing will be stored and accessible to you during the filing time frame of March 1 – May 30. E-filing will allow you to easily electronically file next year.

Yes, the e-file system accepts amended property filings, within the time frame per State Tax Law. Log onto the website and enter your account number and BIN. Click the Start Filing button and you can then File Amendment. You may amend the return twice before the mandated deadline. If you have amended the return twice and additional changes are necessary please contact our office at (909) 382-3220.

Yes, call our office at (909) 382-3220 Monday through Friday between the hours of 8:00 am and 5:00 pm.

Yes, you can use the same BIN number to make the changes to the business name or location. You can also enter the updated business or location in the remarks section.

It could be that you are using an old BIN number (Business Identification Number); a new BIN number is issued each year. It could also be because of heavy traffic around April 1st and May 9th.

Yes, each location requires its own account number and BIN. However, you can register on the website to manage multiple accounts. To register go to the page where you would normally enter your account number and BIN. Click on the button marked ‘Register and Manage My Statements’. You can now consolidate all of your BINs and account numbers into one registered account.

If you e-filed your 2015 property statement, for 2016 you may not receive a 571-L form but only an invitation to e-file. If you would like to file a paper copy of this form instead, you can request a form to file by contacting our office at (909) 382-3220, or downloading a Business Property Statement Request form.

The tax is collected by the Auditor-Controller/Treasurer/Tax Collector. The Auditor-Controller/Treasurer/Tax Collector sends the tax bills at the end of July. No amount of taxes due is shown in the e-file system.

The preview only shows DBA and 2 assessee names, a list is attached that shows the rest of the assessee names entered. In the first section of the e-file website (Situs Section) enter the Assessees as stated on the Business Property Form. Individual partners are entered in the Ownership Section and each partner can be entered as necessary.

No, by submitting the e-file Property Statement and receiving a confirmation number, we consider this to be a valid business property filing. Just attach the confirmation number and printed e-filed return to the paper form and keep for future reference if necessary. If you do not receive a confirmation number the e-filing did not go through.

After completing the e-file, you should print a copy for your records for future reference, but you do not need to print a copy to send to the Assessor. We will receive your e-filing electronically.

Yes you need Adobe Reader, which most computers do have. If you do not have Adobe Reader it can be downloaded free from Adobe.

If this is your first year e-filing or if last year you changed locations, the costs will not be in the system. If you e-file this year and again next year, the costs you are entering now will be in the system for next year.

Go to “Property Belonging to You” section and click on Update button to the left side of the listed schedule. Select the common list of categories or more categories and enter the costs by year of acquisition. To add or delete costs and proceed to the next schedule, you must click Update. Be sure to save each page as complete them so you will not lose any data if your online session times out.

The Assessor’s Office does not send out tax bills. The bill will come from the Tax Collector for one of two reasons. Either we failed to update our records after a deed transferring real property was recorded, or the property was transferred by means other than a recorded deed and no notification was sent to the Assessor’s office. Personal property (including boats, aircraft, manufactured homes, and business property) is typically not transferred by a deed, so it is imperative that you notify the Assessor as soon as possible after selling it. The same is true for real property transactions in which a deed is not recorded until the buyer has paid the seller in full and/or satisfied any other conditions of the sale. Please visit the Tax Collector’s website for more information: https://www.mytaxcollector.com/

Mailing addresses are obtained first from the Preliminary Change in Ownership Report signed by the new owner and filed with the legal document at the time of recording or from the recorded document evidencing a transfer of an interest in real property or manufactured home. This address is used until you sign a request for a change of address.

If you own property in San Bernardino County, it is important to keep your current mailing address on file with the Assessor’s Office to assure delivery of important assessment notices. Assessor mailing address information is also passed to the Treasurer-Tax Collector for the purpose of mailing property tax bills.

Mailing address changes may only be made by the owner of record or their pre-designated agent and must be in writing. Change of Address cards are available in any Assessor’s Office location or requests may be made via correspondence to the Assessor’s Office. Please include the following:

• Assessor’s Parcel Number or physical address of the property
• New mailing address
• Signature of the property owner or agent
• Printed name of the owner or agent
• Date

Please mail your request to:

Office of the Assessor
Attention: Address Changes
222 W. Hospitality Lane
San Bernardino, CA 92415-0311

Or

Fax to: (909) 382-3297

The Assessor’s Office does not send out tax bills. The bill will come from the Tax Collector for one of two reasons. Either we failed to update our records after a deed transferring real property was recorded, or the property was transferred by means other than a recorded deed and no notification was sent to the Assessor’s office. Personal property (including boats, aircraft, manufactured homes, and business property) is typically not transferred by a deed, so it is imperative that you notify the Assessor as soon as possible after selling it. The same is true for real property transactions in which a deed is not recorded until the buyer has paid the seller in full and/or satisfied any other conditions of the sale.

The Assessor’s Office must be notified upon the death of an owner within 150 days of the date of death, or if the estate is probated at the time the inventory and appraisal is filed. You may notify the Assessor of death by completing a Change in Ownership Statement – Death of Real Property Owner. This form is required even if the decedent held property in a trust.

This form does not remove or change the current title and is used for assessment purposes only.

Relief will continue until the property is fully repaired, restored or reconstructed.

Both personal and real property are eligible for relief. This includes land, improvements such as structures fixtures or planted fruit, nut, or ornamental trees/vines.

• Poor Craftsmanship that leads to damage, such as to a single family residence, pool, spa, concrete and septic system, is not considered an “event out of the ordinary”. Sub-par construction does not qualify as a misfortune or calamity.
• Wear and tear, deferred maintenance, damaged inflicted over time by a tenant.

A major misfortune or calamity might include a Governor’s proclamation for events like an earthquake, flood, mud slide or wildfire. A smaller scale misfortune or calamity could be a single house fire.

According to case law, a misfortune or calamity is defined as an unforeseen event or, at the very least, an occurrence that is out of the ordinary.

Legal Advice Limitation:

• The Assessor’s Office is prohibited from giving legal advice. It may be advisable to consult an attorney because of the legal aspects involved in holding title to property or transferring title.

How To Transfer Title:

• Name changed to the tax records on real property cannot be made by request, only by documents recorded in the Office of the San Bernardino County Recorder.
• To change the name(s) on real property, the present owner(s) may execute a new deed conveying the property from the name(s) as they presently appear, to the name(s) that will be used to hold title. Full names of all parties must be used. The new deed should state how title will be held, i.e., joint tenants, tenant in common, etc. The new deed must be acknowledged by a Notary Public.
• Deed forms may be obtained from stationery stores that carry legal forms. They are not available in this office, however, some forms can also be found on the Recorder’s Website.
• The deed must be recorded in the county where the property is located. There is a fee for the recordation.
• A Preliminary Change of Ownership Report should be completed, signed, and returned with the document. If it is not completed and submitted, an additional fee of $20.00 will be required for recording. If you need assistance in completing this form, call (909) 387-8307.

For property in San Bernardino County, please contact the Recorder’s Office for information regarding procedures.

San Bernardino County Recorder
Hall of Records
222 W. Hospitality Lane
San Bernardino, CA 92415-0022
Telephone: (909) 387-8306

• The form used for a California Notary Acknowledgment shall be in the format as shown.
• An acknowledgment is to be completed legibly by either type or legible block print. It is to be completed with blue or black ink only.
• A complete notary acknowledgment includes a completed venue, meaning the state and county is to be completed.
• A complete notary acknowledgment includes the date the document was signed in front of the notary.
• A complete notary acknowledgment includes the name of the notary as set out on his/her oath and the entire title of the notary public.
• A complete notary acknowledgment includes the name(s) of the parties that the notary witnessed sign the document.
  • Must be complete names for each signor. Example, John and Jane Smith would not be acceptable. Example, John Smith and Jane Smith is acceptable.
• Must contain a legible notary seal. All characters and numbers must be clearly legible.

• Statute requires that the document be photographically reproducible. This includes all portions of the documents including areas completed by pen, signatures and/or seals.
• Type must be complete. No chipped type will be accepted.
• Maps, diagrams and pictures are strongly discouraged. Scanning is done in black and white therefore colored images/documents often lose their detail when imaged.

• Documentary Transfer Tax is due on all taxable conveyances in excess of $100 at a rate of $.55 per $500 or fractional portion of real property value, excluding any liens or encumbrances already of record. Transfer tax is collected at the time of recording.
• A Documentary Transfer Tax Declaration must be completed for all conveyances. DTT $dollar amount is not considered an acceptable documentary transfer tax declaration.
• Per RTC11933 a declaration of the amount of tax due, signed by the party determining the tax or his or her agent, shall appear on the face of the document in compliance with RTC11932 “Every document subject to tax that is submitted for recordation shall show on the face of the document the amount of tax due and the incorporated or unincorporated location of the lands, tenements, or other realty described in the document.”

• Prior to submitting your document for recording, refer to the Fee Calculator.
• The Recorder’s Office does accept Not To Exceed (NTE) checks. All checks submitted for recording fees are to include a current date, be made payable to San Bernardino County Recorder and state on the memo line the NTE amount. Do not write after the dollar sign $ or on the dollar line. Be sure to sign your check.
• Checks must have the name and address preprinted on the check. Temporary checks are not acceptable.

• A conformed copy is an exact photo copy of the completed document, made by the customer and presented to the examiner at the time of the recording.
• For a fee, the examiner will affix the recording information, which includes the document number and date of recording on the copy to be conformed. If the document is being submitted via mail, a self-addressed stamped envelope is required.

In the case of a business owned by an individual, a “fictitious business name” is any name that does not include the last name (surname) of the owner, or which implies additional owners (such as “Company,” “and Company,” “and Sons,” “Associates,” etc.)

Examples:

• “Joyce Smith Catering” is not a Fictitious Business Name.
• “Smith and Company Catering” is a Fictitious Business Name.

In the case of a corporation, limited liability company or limited partnership, a fictitious business name is any name other than the exact name that is on record with the Secretary of the State’s Office.

California law requires that FBN’s are filed at the County level; there is no State-wide registry or national registry.

Yes, as long as you bring in a complete application signed (original signature) by the owner/s.

Your filing will expire 30 days from the date you filed and you will have to file again, and pay the fee/s.

There are a number of differences. A regular marriage license is a public record. A license and certificate of confidential marriage is only accessible by a spouse or by decree signed by a superior court judge. At least one witness is required to observe the solemnization for a regular, public ceremony. No witnesses are required to observe a confidential marriage ceremony. The confidential license fee is $1.00 more than the regular license.

1. Driver’s license
2. State issued I.D. card
3. Passport
4. Military service or military dependent I.D. card
5. Alien registration card (formerly known as “Green” card)
6. I.D. card issued by the U.S. Government

If a form of identification which includes both a photograph and birth date is not available, the use of two other identification documents will be necessary to prove identity and age (one with a photograph and one with a birth date). Some examples of these types of documents are:
Photograph:

• School identification card
• Employee identification card

Birth Date:

• Certified copy of a birth certificate
• Baptismal certificate
• Adoption records

If you do not have a government-issued, picture identification, contact the County Clerk’s Office at (909)387-8306 to discuss your options.

No. As of January 1, 1995, the State of California has stopped requiring blood tests.

No. Not since January 1, 1995, when the State of California stopped requiring blood tests.

No. You do not have to be a U.S. citizen to marry in California.

No. California does not have any residency requirements.

No. As long as you were legally married in the other country, the United States should recognize/accept your marriage. However, you may need to provide proof of your marriage. You should always have at least one certified copy of your marriage record.

1. California’s Governor, Lieutenant Governor, Secretary of State, Controller, Treasurer, Attorney General, Insurance Commissioner, Superintendent of Public Instruction
2. A Member of Congress currently representing a district in California
3. An elected member of the California Senate or Assembly
4. A current California County Supervisor, city mayor, or the City Clerk of a charter city
5. The County Clerk and appointed Deputy Commissioners
6. Any priest, minister, rabbi, or authorized person of any religious denomination authorized to solemnize marriages by their denomination
7. Captains and Majors of the Salvation Army
8. Religious leaders such as a Shaman or Medicine Man
9. Any US Supreme Court justice, US appeals court or district court judge, judge of a bankruptcy court or tax court, and US magistrates; whether serving or retired
10. A judge, a commissioner of civil marriages, a commissioner, or assistant commissioner of a court of record in this State whether serving or retired; also a judge or magistrate who has resigned from office

Please complete the Notary Journal Entry Request Form and mail to our main office at:

San Bernardino County Clerk
222 W. Hospitality Lane, 1st Floor
San Bernardino, CA 92415-0022

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.

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

****The San Bernardino County Assessor’s Office honor and value our veterans!****

One of our staff members would be happy to assist you with your additional questions. You can contact our office at 877-885-7654 or 909-387-8307.

Unfortunately no, the Disabled Veterans’ Exemption requires a 100% disability rating. If you own and occupy your home, please visit our Homeowners’ Exemption page for more information.

If you are rated 100% disabled by the Veterans Administration, you must file form BOE-261-G with the Assessor’s office along with a copy of your DD214 and Rating Decision letter. In addition, your spouse or widow may qualify, for more information see AOS-069. Claimants applying for the Low-Income Exemption must file annually. 

No, the exemption will continue each year or so until such time there is a change in title. Note: You are responsible for notifying the Assessor immediately if you no longer occupy the property as your primary residence. If you move out, you will need to file a Cancellation of Homeowners’ Exemption form (AOS-009) with our office.

If you are eligible and would like to apply for the exemption:

1. Download the Homeowners’ Exemption BOE-266 form.
2. Complete and sign the form.
3. Submit your form to our office.
   • Email: PropInfo@arc.sbcounty.gov
   • Fax: (909) 382-3297
   • Mail:
     • Attention: Exemptions Unit
       222 W. Hospitality Lane, 4th Floor
       San Bernardino, CA 92415-0311

If you are applying for an intergenerational transfer (parent/child/grandparent/grandchild) under Prop 19, you must file your Homeowners’ Exemption within one year of the transfer to meet the filing requirements of the exclusion.

For more information or additional help, please email our office.

Most nonprofit organization exemption claims must be filed with the Assessor’s office between January 1 (lien date) and 5:00PM on February 15th, to receive full exemption for the upcoming fiscal year. For some claims, a partial exemption is available for late filings.

For more information or additional assistance, please email our office. We also encourage you to visit the Board of Equalization (BOE) website at boe.ca.gov for the most up to date information regarding Proposition 19.

Under Prop. 19, “Natural Disasters” means the existence, as declared by the Governor, of conditions of disaster or extreme peril to the safety or property within the affected area caused by the conditions such as fire, flood, drought, storm, mudslide, earthquake, civil disorder, foreign invasion, or volcanic eruption.

If you are over 55 years, severely disabled, or the victim of a disaster, Prop. 19 allows homeowners who purchase a replacement home of greater value than their original home to transfer to their tax base with an adjustment to account for the value difference. The portion that is over the value of the original home will be reassessed at current market value.

Yes, Prop. 19 allows homeowners who are at least 55 years or disabled to transfer their base year value up to three times. Victims of wildfires or other natural disasters may transfer their tax base once per event.

You will need to file:

• BOE-19-B: Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons At Least Age 55
• BOE-19-D: Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons
• BOE-19-V:Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfires

Once completed, you may submit the form in-person or by mail.

Mailing address:
Attention: Exclusions Unit
222 W. Hospitality Lane, 4th Floor
San Bernardino, CA 92415-0311

You will need to file:

• BOE-19-B: Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons At Least Age 55
• BOE-19-D: Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons
• BOE-19-V:Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfires

Once completed, you may submit the form in-person or by mail.

Mailing address:
Attention: Exclusions Unit
222 W. Hospitality Lane, 4th Floor
San Bernardino, CA 92415-0311

Prop 19 for base year transfers went into effect April 1, 2021. It allows persons at least 55 years or older, severely disabled or victims of disaster to transfer their base year value from an original property to replacement property, provided all qualifications are met.

Prop. 19 for intergenerational transfers (parent/child/grandparent/grandchild) went into effect February 16, 2021. It allows the transfer of a principal residence between parent, child, grandparent, or grandchild to be excluded from reassessment, limited to the first $1 million of value.

For more information or additional assistance, please email our office. We also encourage you to visit the Board of Equalization (BOE) website at boe.ca.gov for the most up to date information regarding Proposition 19.

You can file the BOE-19P (Parent to Child) or BOE-19G (Grandparent to Grandchild) with our office in-person, by mail or email.

Mailing address: 
Attention: Exclusions Unit
222 W. Hospitality Lane, 4th Floor
San Bernardino, CA 92415-0311

No, the property must have been the transferor’s principal residence as of the date of transfer/death. In addition, the transferee must continue to occupy the residence after the transfer and claim the homeowners’ or disabled veteran exemption within one year from the date of transfer in order to qualify. Note: the exclusion will be removed if the transferee ceases to occupy the home as their principal residence.

Yes, you may be granted up to a $1 million exclusion. The amount exceeding the value limit is added to the factored base year value.

You can file an appeal with Assessment Appeals Board through the Clerk of the Board’s website. For filing deadlines and additional details about the appeals process, please visit the Clerk of the Board website at https://cob.sbcounty.gov/assessment-appeals/.

Yes, all real property qualifies for Decline-in-Value reviews.

Yes, you have the right to request an informal review if you believe the market value of your property on January 1 has fallen below the Prop 13 FBYV.

Decline-in-value reassessments are temporary but last at least one year. The assessed value of your property may adjust up or down based on its market value as of January 1 of each subsequent year. Your assessed value will never increase above its factored base year value. When a property is taken off Prop 8, its assessed value will increase by an annual inflation factor not to exceed 2% per year.

A property sold with features and location that are similar to your property is a comparable sale. Comparable sales information helps you analyze the value of your home. For example, a property similar in location, zoning, size, number of bedrooms and bathrooms, age, quality and condition to yours that sold in the open market is a comparable sale.

The price at which a property, if exposed for sale in the open market with a reasonable time for the seller to find a purchaser, would transfer for cash or its equivalent under prevailing market conditions between parties who have knowledge of the uses to which the property may be put, both seeking to maximize their gains and neither being in a position to take advantage of the exigencies of the other.

Proposition 13, adopted by California voters in June 1978, mandates that the Assessor appraise real property based on its value at the time of ownership or new construction.

The factored base year value (FBYV) of real property is either the market value from 1975 or the value established when the property last changed ownership or underwent new construction. This value is then adjusted by an annual inflation factor not to exceed 2% per year.

To apply for a Decline-in-Value Review, you must submit form Insert # to the Assessor’s Office between January 1^st and December 31^st . Applications are considered timely if they are postmarked by December 31^st. If December 31^st falls on a Saturday, Sunday, or a legal holiday, application will be accepted if filed or postmarked by the next business day.

On your application, you encouraged to provide information that supports your opinion of value as of January 1. The most effective documentation includes details on sales of comparable properties.

Mailing addresses are obtained first from the Preliminary Change in Ownership Report signed by the new owner and filed with the legal document at the time of recording or from the recorded document evidencing a transfer of an interest in real property or manufactured home. This address is used until you sign a request for a change of address.

If you own property in San Bernardino County, it is important to keep your current mailing address on file with the Assessor’s Office to assure delivery of important assessment notices. Assessor mailing address information is also passed to the Treasurer-Tax Collector for the purpose of mailing property tax bills.

Mailing address changes may only be made by the owner of record or their pre-designated agent and must be in writing. Change of Address cards are available in any Assessor’s Office location or requests may be made via correspondence to the Assessor’s Office. Please include the following:

• Assessor’s Parcel Number or physical address of the property
• New mailing address
• Signature of the property owner or agent
• Printed name of the owner or agent
• Date

Please mail your request to:

Office of the Assessor
Attention: Address Changes
222 W. Hospitality Lane
San Bernardino, CA 92415-0311

Or

Fax to: (909) 382-3297

The Assessor’s Office determines the assessed value of property. In order to determine your estimated supplemental bill, contact the Tax Collectors office at (909) 387-8308 or their website at https://www.mytaxcollector.com/.

Under Proposition 13, base year values may not be increased more than 2 percent per year. A property under Proposition 8, however, is not restricted to the 2 percent increase. For example, in a situation where a property’s market value increased 20% since the prior lien date, but the value is still below the Proposition 13 adjusted base year value, the new increased Proposition 8 value will be enrolled.

The Assessor’s Office does not send out tax bills. The bill will come from the Tax Collector for one of two reasons. Either we failed to update our records after a deed transferring real property was recorded, or the property was transferred by means other than a recorded deed and no notification was sent to the Assessor’s office. Personal property (including boats, aircraft, manufactured homes, and business property) is typically not transferred by a deed, so it is imperative that you notify the Assessor as soon as possible after selling it. The same is true for real property transactions in which a deed is not recorded until the buyer has paid the seller in full and/or satisfied any other conditions of the sale.