Real Property

The terms Real Property and Real Estate are typically used interchangeably. Real Property refers to ownership interests in land, water rights, mineral rights, and any improvements affixed to the land, including structures, trees/timber/natural vegetation and fixtures. Real Property is defined by the by the California Revenue & Taxation Code as; the possession of, claim to, ownership of, or right to the possession of land and improvements. The fundamental rights associated with real property are the rights to possession, control, enjoyment, and disposition.

Examples of taxable real property include; the houses we live in, typically referred to as single family residential, vacant land held for future development, developed land with an apartment complex, a regional mall, a manufacturing plant or an industrial warehouse on the property. Taxable real property can also include private beneficial interests in publically owned real estate, commonly known as possessory interests.

With respect to Real Property, Proposition 13, passed in 1978, is the constitutional amendment that substantially changed the taxation of Real Estate.

The annual review, maintenance of building records, and appraisal of all real property parcels throughout the county, are handled by our eight district offices. Please contact the nearest district office if you have questions or wish to make an appointment.


Real Property

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 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

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.

No. These items are considered normal maintenance.

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.

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.

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.

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.


Type Form Name Department Source
pdf Affidavit of Annual Assessment Work Assessor BLM Form 3830-4
Affidavit of Cotenant Residency Assessor BOE-58-H
pdf Agent Authorization Assessor AEO-011
Aggregate Production Report (Sand, Gravel, Limestone, Clay, and Similar Products) Assessor BOE-560-A
pdf Application for 'Declined in Value', Proposition 8 Assessor ARP-068
Assessment Appeal Application Assessor Clerk of the Board
Change in Ownership Statement – Death of Real Property Owner Assessor BOE-502-D
Change in Ownership Statement – Oil and Gas Property Assessor BOE-502-G
Claim for Base Year Value Transfer – Acquisition by Public Entity (Eminent Domain) Assessor BOE-68
Claim for Disabled Persons Exclusion of New Construction (Non-Owner Occupied) Assessor BOE-63-A
Claim for Disabled Persons Exclusion of New Construction (Owner Occupied) Assessor BOE-63
Intracounty Transfer of BYV to Replacement Property for Property Damaged/Destroyed in Disaster BOE-65-P
pdf Claim for New Construction Exclusion from Supplemental Assessment Assessor ARP-002
Claim for Reassessment Exclusion for Transfer Between Parent and Child Assessor BOE-58-AH
Reassessment Exclusion for Transfer Between Parent and Child Occurring on or After 2/16/21 Assessor BOE-19-P
Claim for Reassessment Exclusion for Transfer from Grandparent to Grandchild Assessor BOE-58-G
Reassessment Exclusion for Transfer Between Grandparent and Grandchild on or After 2/16/21 Assessor BOE-19-G
Claim for Reassessment Reversal Assessor BOE-62-LRDP
pdf Claim for Refund of Tax Payment Clerk of the Board
pdf ARP-096: Claim for Tax Deferral- Damaged property Assessor
Claim for Transfer of Base Year Value from Qualified Contaminated Property to Replacement Property Assessor BOE-65-CP
Claim for Transfer of Base Year Value to Replacement Primary Residence for Persons At Least Age 55 Assessor BOE-19-B
Claim for Transfer of Base Year Value to Replacement Primary Residence for Severely Disabled Persons Assessor BOE-19-D
Claim for Transfer of Base Year Value to Replacement Primary Residence for Victims of Wildfire… Assessor BOE-19-V
Claim for Welfare Exemption (First Filing) Assessor BOE-267
Claim of Person(s) at least 55 years of Age for Transfer of Base-Year Value to Replacement Dwelling Assessor BOE-60-AH
College Exemption – Claim for Exemption from Property Taxes Assessor BOE-264-AH
pdf ARP-033: Damaged Property Reassessment Application Assessor
Disabled Persons Claim for Transfer of Base Year Value to Replacement Dwelling(+Cert. of Disability) Assessor BOE-62
Disabled Veterans’ Exemption Change of Eligibility Report Assessor BOE-261-GNT
Disabled Veterans’ Exemption Claim for Disabled Veterans’ Property Tax Exemption Assessor BOE-261-G
pdf Disabled Veterans’ Exemption Information Sheet Assessor AOS-069
Exemption of Lease Property Used Exclusively for Low-Income Housing Assessor BOE-236
Exhibition Exemption Claim from Property Taxes Assessor BOE-270-AH
pdf AOS-009: Homeowners’ Exemption Cancellation Card Assessor
Homeowners’ Exemption Claim Assessor BOE-266
Housing – Elderly or Handicapped Families Supplemental Affidavit Assessor BOE-267-H
pdf AOS-062: How to Transfer Title Assessor
Initial Purchaser Claim for Rain Water Capture System New Construction Exclusion Assessor BOE-64-RWC
Notice of Rescission of Claim to Transfer Base Year Value to Replacement Dwelling Assessor BOE-60-NR
pdf APP-132: Landlord Report of Tenants-Instructions Assessor
Lessees’ Exemption Claim Assessor BOE-263-B
Lessors’ Exemption Claim Assessor BOE-263
Library or Museum Exemption – Exemption for Property Used by a Free Public Library or Free Museum Assessor BOE-268-B
Lower Income Households Family Household Income Reporting Worksheet Assessor BOE-267-L-A
Lower Income Households Supplemental Affidavit Assessor BOE-267-L
Low-Income Housing Supplemental Affidavit for Managing General Partners Assessor BOE-267-L1
pdf ASSR-027: Map Order Form Assessor
pdf BOE-560-C: Mining Claim Production Report Assessor
Mining Production Report (Diatomite, Iron, Rare Earths, Gold, Talc, Tungsten & Other Minerals) Assessor BOE-560-B
Mutual or Private Water Company Property Statement Assessor BOE-540-S
Notice of Rescission of Claim to Transfer Base Year Value to Replacement Dwelling Assessor BOE-60-NR
pdf APP-144: Notification to the Assessor of Business in San Bernardino County Assessor
Oil and Dissolved Gas Production Report Assessor BOE-566-D
Oil and Gas Operating Expense Data Assessor BOE-566-K
Oil, Gas, and Geothermal Personal Property Statement Assessor BOE-566-J
pdf AOS-047: Parcel Combination and Rescission Guidelines Assessor
Pipeline Property Statement Assessor
Possessory Interests Annual Usage Report Assessor BOE-502-P
Power Plant Property Statement Assessor BOE-571-C
Preliminary Change of Ownership Report Assessor BOE-502-A
Public Records Request Assessor-Recorder-Clerk
Public School Exemption – for Property Used Exclusively by a Pubic School Assessor BOE-268-A
Reassessment Exclusion For Transfer of Corporation Stock From Parent To Child Assessor BOE-62-R
Rehabilitation – Living Quarters (Yearly Filing) Assessor BOE-267-R
Religious Exemption – Change in Eligibility or Termination Notice Assessor BOE-267-SNT
Religious Exemption – Claim for Exemption from Property Taxes Assessor BOE-267-S
pdf APP-149: Report a Change on Business Property, Aircraft, and Boats Assessor
pdf AOS-058: Request for Change of Address Assessor
pdf ASSR-002: Request for Information Assessor
pdf ACO-031: Request to Remove Owner’s Name from Assessment Roll (Law Enforcement Personnel Only) Assessor
Right-of-Way Property Statement Assessor BOE-571-RW
pdf ARP-109: Security Interest Affidavit Assessor
Servicemembers Civil Relief Act Declaration Assessor BOE-261-D
Solar Exclusion Form – New Construction Assessor BOE-64-SES
Supplemental Affidavit for BOE-236 – Housing – Lower-Income Households Assessor BOE-236-A
Veteran’s Exemption – Claim for Veterans’ Exemption Assessor BOE-261
Veterans’ Organization Exemption – Claim for Veterans’ Organization Assessor BOE-269-AH
Welfare Exemption Supplemental Affidavit, Households Exceeding Low-Income Limits- Tenant Data Assessor BOE-267-L3
Welfare Exemption Supplemental Affidavit, Housing-Lower Income Households-Tenant Data Assessor BOE-267-L2
Welfare Exemption Supplemental Affidavit, Organizations and Persons Using Claimant’s Real Property Assessor BOE-267-O
Wind Generation Property Statement Assessor BOE-571-W