FAQs – San Bernardino County Assessor

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Business Property

Why did I receive a Business Property Statement(571-L)?

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.

Do I have to file a Business Property Statement?

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

Can I amend a Business Property Statement filing?

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

Does the Assessor prorate taxes between buyer and seller in the event a business is sold?

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.

How does the Assessor arrive at the taxable value for personal property assessments?

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)

Do I have to print a copy?

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.

I sold this property years ago. Why are you still sending me tax bills?

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

Why aren’t you using my correct mailing 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

Fax to: (909) 382-3297

Change of Ownership

I sold this property years ago. Why are you still sending me tax bills?

An owner of record is deceased; how do I notify the Assessor? Will this remove the decedent from title?

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

How do I transfer title?

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

Manufactured Homes

I sold this property years ago. Why are you still sending me tax bills?

Property Tax Appeals

If I do not agree with my assessment, can I appeal?

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.

Property Tax Savings: Disabled Veterans' Exemption

Where can I get more information on Disabled Veteran Exemptions?

****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.

I am a 100% disabled veteran, how do I file a claim?

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.

If purchasing a new home, is the Disabled Veteran’s Exemption automatically transferred to the new property?

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.

Property Tax Savings: Homeowners' Exemption

Do I have to apply every year?

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.

Property Tax Savings: Other Institutional and Non-Profit Exemptions

How do I get more information about Exemptions from the Assessor’s Office?

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

What are the filing deadlines?

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.

Property Tax Savings: Proposition 8

What if I disagree with the Assessor’s findings?

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/.

What is the factored base year value (FBYV) of my property?

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.

How do I apply for a Decline-In-Value assessment?

To apply for a Decline-in-Value Review, you must submit the ARP-068: Application for ‘Declined in Value’, Proposition 8 form 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.

Real Property

Does the sale price mean the market value, if so, why are you taxing me on $300,000 when I only paid $200,000?

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.

I want to build an addition, but Building and Safety won’t give me a permit until I prove permits were issued for all the improvements that are already there. They assured me you have all of that information, so why don’t you?

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.

Why aren’t you using my correct mailing address?

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

Fax to: (909) 382-3297

I recently added a bedroom to my home. Will you reappraise the whole property or just the value of the new bedroom?

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.

My new home was assessed for more than my construction cost. Why?

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.

What is a supplemental tax bill?

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.

I just purchased my property and I am supposed to receive a supplemental tax bill. Can you tell me how much that will be?

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/.

I sold this property years ago. Why are you still sending me tax bills?

Tax Savings

What is a “Proposition 8” value?

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.

If my property is damaged in a fire, is this taken into consideration when appraising the property?

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.

Watercraft & Aircraft

I sold this property years ago. Why are you still sending me tax bills?