Special Properties

The County of San Bernardino has a unique and expansive landscape with many types of property. It is home to over 100 mines which provide critical materials to the region and the nation and attracts a number of multi-million dollar business investments such as regional malls, large steel mills and a NASCAR race track, to name a few. Over 80% of our county land is owned by the federal government, with many taxable private entities operating on this otherwise tax exempt land. Such diverse properties require a team of appraising professionals with the knowledge and expertise to accurately and fairly assess their values.

San Bernardino County currently boasts the most hard-rock mining assessments in the state of California. Additionally, a significant number of utility scale solar power facilities are located across our desert, including the first in the state of California, constructed in the mid 1980’s.

The Special Properties Unit is responsible for appraising unusually complex property types such as:

  • Taxable government-owned properties
  • Mining properties
  • Oil properties
  • Power plants; both conventional and solar
  • Ontario International Airport possessory interests
  • Cable television rights-of-way
  • Rights-of-way for utilities
  • Cemeteries
  • Water companies
  • Regional shopping malls
  • Large steel mills
  • Golf courses

Please call (909) 382-3275 if you need assistance or have questions.


Special Properties

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.

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.

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