FAQs

Business Property

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)

Market value is determined at the consumer level. Market value includes sales tax, freight and installation charges, which are components of the value.

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/

Change of Address

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

Change of Ownership

A number of transactions are legally excluded from the meaning of the term “change of ownership”, but we can’t apply those exclusions without first verifying that all requirements have been met and the proper application (if required) has been filed. For example, if you simply added your spouse on title, but you have different last names, we will need a copy of your marriage certificate. If you had to add or remove someone from title so you could refinance or get a new loan on the property, we will need a Security Interest Affidavit signed by all affected parties. We may also request additional documentation to confirm who had financial and/or equitable interest in the property. If you transfer title into your trust, partnership, corporation or LLC, we may need copies of the relevant documents showing no one else has an ownership interest. Call your local district office or the Property Transfers Department immediately if you believe your property should not have been reappraised.

No. All transfers between husband and wife are excluded from reappraisal.

No. This is not a change of ownership requiring a reappraisal under the present law; however, you may need to apply for the proposition 58 exclusion. The creation of a Joint Tenancy is not generally considered a Change in Ownership.

In general, the transfer of any interest in real property to a corporation, partnership, limited liability company, or other legal entity is a change of ownership of the interest transferred and will be reassessed. Exception: Transfers between individuals and legal entities or between legal entities which result solely in a change in the method of holding title and in which the proportional ownership interest remain the same after the transfer are not subject to reappraisal. If this applies, the property owner will be required to provide documentation such as articles of incorporation, articles of organization, or partnership agreements to show that no proportional interest change took place.

Legal forms can usually be found at stationary stores or other businesses that carry legal forms. Some forms can also be found on our website.

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.

Document Recording

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.

Fictitious Business Name Info

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.

A post office box does not satisfy the requirement of “street address” or “residence address.”

All city names must be spelled out on the Fictitious Business Name Statement.

An FBN statement can be filed online via email or by mailing a completed application. An application can be obtained from our website.

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.

No, changes can not be made to the filing including business address, owner’s address or to add an additional owner(s) name(s) changes. These changes are considered a new filing and the same requirements for publishing apply.

A search for a business name can be done through our website.

No, business license/permit is obtained through City Hall where the business is located.

If your business is located in an unincorporated area, then you will need to contact the Clerk of the Board.

Resale license is obtained through the State Board of Equalization located in the City of Riverside.

You will need to contact the Franchise Tax Board.

Manufactured Homes

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.

Marriage Licenses & Ceremonies

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

If one or both parties requesting a marriage license are under the age of 18, then a court order and judge/parental consent for the minor must be obtained and filed with the county clerk before a license can be issued. This applies to emancipated minors as well. Additional information about marriage.

No. A ceremony must be performed after purchasing a marriage license for you to be legally married.

Property Tax Appeals

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

Proposition 13

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.

Under Prop 13, the law dictates that the taxable value each year can increase no more than 2%. If however, there is a change of ownership or new construction after 1975, this may require a re-appraisal, which would establish a new prop-13 base year value.

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.

In addition to the general tax levy of 1%, Prop 13 allows the tax bill to include bonded indebtedness (sewers, streetlights, etc.) previously approved by the voters to be added to the 1% general tax levy. This amount will vary across the county.

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.

Real Property

This is a very common misconception. The sale price is presumed to be market value only if it was an “arms-length”, open market transaction, and you notified the Assessor’s office of the sale price by timely filing a “Preliminary Change of Ownership Report” or a “Change of Ownership Statement”. If these two conditions are not met and the market evidence supports a different indication of fair market value, your base year value will be set at market value, based on our appraisal. If both of these conditions are met, we would only set your base year value at something other than the sale price if a preponderance of evidence indicates the property would have sold for at least 5% more or 5% less than the actual sale price in an open market transaction.

When there is an active market for the type of property being appraised, we compare it to similar properties that were recently sold. The process can involve anything from a simple comparison of prices of similar properties adjusted for any significant physical and locational differences, to a complex analysis of the rate of return investors expect for properties with similar income-generating potential. If there are not enough recent sales from which to draw a conclusion, the appraisal would be based on an analysis of the current replacement cost, including typical overhead and profit, and any necessary adjustments for depreciation.

Under Prop 13, the law dictates that the taxable value each year can increase no more than 2%. If however, there is a change of ownership or new construction after 1975, this may require a re-appraisal, which would establish a new prop-13 base year value.

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.

In addition to the general tax levy of 1%, Prop 13 allows the tax bill to include bonded indebtedness (sewers, streetlights, etc.) previously approved by the voters to be added to the 1% general tax levy. This amount will vary across the county.

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.

Tax law requires the separation the value between the land and the improvements. The improvement value is for the structure that is built on the land.

The Assessor has no legal obligation or business need to record every permit issued on every property in the county, so the fact that our records don’t include a permit number for a specific improvement does not mean a permit was never issued. We will be glad to provide any permit information we have, but we can’t guarantee it will include the one you are looking for.

Under guidelines issued by the State Board of Equalization, we round building measurements to the nearest foot. The square footage shown in our records is therefore rarely the same as the figure calculated by the architect. All building data we maintain is for assessment purposes only and a minor difference such as this would have no impact on value.

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

Supplemental assessments are generated due to qualifying changes of ownership or new construction. Well known types of change of ownership are those changes involving a buyer and a seller. However, change of ownership situations also include removing or adding someone’s name from title even when monetary consideration is not exchanged. Typical new construction events may include building a new home, adding on to an existing home, or adding a swimming pool. However, new construction can be considered adding any real property improvements that did not previously exist.

Under Proposition 13, a new base year value is established for the portion of a property that undergoes a “change of ownership”, and a separate base year value is established for any “new construction” completed after a change of ownership. As of July 1, 1983, taxes are based on these new values starting on the first day of the following month. These taxes come in the form of a supplemental assessment, which is determined by taking the new value and subtracting the total value already assessed to previous owners for that time period. If the new value is higher than the total value already assessed, additional taxes will be due. However, if the new value is less than the total value already assessed, taxes will be refunded. This is referred to as a negative supplemental.

Only the new addition (bedroom) will be assessed, and will then be added to the current value on the roll. The same will apply for a pool, second garage, or other major improvements. The Assessor will not re-appraise your existing home, as Prop-13 protects that value.

A number of transactions are legally excluded from the meaning of the term “change of ownership”, but we can’t apply those exclusions without first verifying that all requirements have been met and the proper application (if required) has been filed. For example, if you simply added your spouse on title, but you have different last names, we will need a copy of your marriage certificate. If you had to add or remove someone from title so you could refinance or get a new loan on the property, we will need verification from the lender or a signed affidavit from you. If you transfer title into your trust, partnership, corporation or LLC, we may need copies of the relevant documents showing no one else has an ownership interest. Call your local district office immediately if you believe your property should not have been reappraised.

The law requires the Assessor to appraise new construction at fair market value. Fair market value is the price that the property would bring if it were exposed for sale on the open market. We determine fair market value for single family residences by analyzing sales of homes similar to the one being appraised.

No. These items are considered normal maintenance.

State law requires the Assessor to reappraise property upon a change of ownership or new construction. The supplemental assessment reflects the difference between the new assessed value and the old or prior assessed value. If the property is reassessed at a higher value than the old assessed value, a supplemental bill will be issued by the Tax Collector. If the property is reassessed at a lower value than the old assessed value, a refund will be issued. Changes in ownership or new construction occurring from July 1 to Dec 31 will generate one bill covering a single fiscal year. The taxes are based on the number of months left in the fiscal year from the date of ownership change or the new construction completion date. If the change of ownership or new construction occurs between January 1 and June 30, two supplemental tax bills would be issued to cover changes for two fiscal years. The first bill would be from the date of the transaction for the remainder of the fiscal year; the second bill would be for the next fiscal year. Supplemental tax bills are mailed directly to the property owner and are the owner’s responsibility. In general, they are not paid out of your impound account. Please check with your lender.

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/.

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.

Special Properties

Mining claims constitute a possessory interest, which requires us to evaluate for a possible taxable assessment.

A possessory interest is a right, often contractual, to perform a private activity on a government owned piece of property. If that right is of sufficient value, it is subject to taxation.

Your mineral rights may have been severed from your surface rights by a separate recorded document. You can do a “title search” at the Recorder’s office to see if and when those rights were severed and by whom.

Tax Savings

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.

From time to time, the market value of a property on January 1 may have fallen below the Prop 13 adjusted base year value. In this situation the Assessor has the authority to reduce the assessed value to the current market value as of January 1. This is sometimes referred to as a “Proposition 8” assessment, after the November 1978 proposition that amended Article XIII A to allow these reductions in value.

 

Yes. If the loss was over $10,000, and if the Assessor has been informed of the damage, this will be taken into consideration. Other calamity damage is also taken into consideration. Please contact the Assessor if your property has experienced fire damage.

No. Contact the exemptions section at the Assessor’s office at (909) 387-8307 or toll free at (877) 885-7654 and request the appropriate forms.

A homeowner’s exemption is a benefit to homeowners who occupy the property as their principal residence as of January 1st of any given year. The exemption reduces the taxable value by $7,000; therefore, saving approximately $70 on the tax bill. The homeowner’s exemption form is due by February 15th or the 30th day following the date of the notice of supplemental assessment.

Watercraft & Aircraft

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.

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