Tax Savings Opportunities

Property Tax Postponement

The State Controller’s Property Tax Postponement Program allows homeowners who are seniors, are blind, or have a disability to defer current-year property taxes on their principal residence if they meet certain criteria, including at least 40 percent equity in the home and an annual household income of $45,000 or less (among other requirements). Property Tax Postponement


Homeowners’ Exemption

  • Property owners may file an application for a Homeowners’ Exemption on a residence that is both owned and occupied as their principal place of residence as of 12:01 am on January 1.  The exemption reduces the assessed value by $7,000 therefore, reducing the property tax bill. This translates to a savings of approximately $70.00 per year.
  • Applications must be filed by 5 pm on February 15 following the change of ownership.  If not filed timely, 80% of the full exemption is available if filed between February 16 and 5 pm on December 10.
  • The application for Homeowners’ Exemption need only be filed once, provided the owner continues to occupy the property as the principal place of residence on which the exemption is filed.
  • It is the property owners’ responsibility to apply for the exemption; it is also the property owners’ responsibility to terminate the exemption when no longer eligible.
  • The property owner should notify the Assessor’s Office when any changes occur.

Disabled Veteran’s Exemption

  • A veteran who owns and occupies a home as their principle place of residence and who is rated 100% disabled by the Veterans Administration due to a service connected disability (or the unmarried surviving spouse of such a veteran), may be eligible for an exemption up to $150,000 of the assessed value of their home.
  • A veteran may qualify for either a Basic or Low Income Disabled Veteran Exemption.
  • The Basic Exemption increases to the Low Income Exemption if your household income for last year did not exceed the annual income limit stated by the State Board of Equalization.
  • The Basic Exemption need only be filed once, provided the owner continues to occupy the property as the principal place of residence on which the exemption is filed.  Annual filing is required for any year in which a Low Income Exemption is claimed.
  • It is the property owners’ responsibility to apply for the exemption; it is also the property owners’ responsibility to terminate the exemption when no longer eligible.
  • The property owner should notify the Assessor’s Office when any changes occur.

Institutional Exemptions

  • Real and personal property used exclusively by a church, non-profit college, cemetery, museum, school or library may qualify for an exemption.
  • Properties owned and used exclusively by nonprofit religious, charitable, scientific, or hospital corporations may qualify for a Welfare Exemption.
  • Applications for exemptions are due by February 15.

Proposition 8 – Decline in Market Value

This proposition allows the Assessor to temporarily lower assessments when the market value on January 1 is lower than the factored base year value for that year.

  • If you feel your property has suffered a decline in value; that is, the current market (saleable) value of your property has fallen below the current assessed value as shown on the assessment roll, you may request a “Prop 8” decline in value “free” reassessment by the County Assessor.
  • Upon written application by the property owner to the Assessor’s Office the property value will be reviewed as of the preceding January 1st lien date. The last day to file an application for the preceding January 1st lien date is December 31st.
  • If the market value of the property is less than its factored base year value, market value will be enrolled for that specific assessment year.
  • Whenever such relief is provided, the Assessor is obligated to annually review and enroll the lesser of either market value or the factored base year value, but never higher than the factored base year (Proposition 13) value.
  • Call, write or visit the Assessor’s district office for more information

If it is determined that the current market value of the property exceeds the factored base year value, the factored base year value will be fully restored for the assessment year.  When the factored base year value is restored, the property will no longer require an annual review and will then be subject to assessment under Prop 13 provisions. The application for “decline in value” reassessment (Prop 8)

Bar Chart for Proposition 8, Proposition 13 and Assessed Value from Year 1 to Year 7. Described under the heading Chart Description.
Chart Description
  • Initial base year value: In year 1, the subject property was purchased (transferred) for $200,000 and the Assessor enrolled that amount as the base year value.
  • Year 2: The market value of the property has grown to $250,000. The maximum amount the property could be assessed under proposition 13 is $204,000 ($200,000 + 2%).
  • Years 3-6: The market value of the property has decreased below the factored base year value (prop 13) limit. The assessment, upon request of the property owner, would be reduced to the actual market value.
  • Year 7: Although market value reaches $300,000, assessed value is just $225,232 (value at acquisition plus 2% for every year after base year).


Base Year Value Transfer Exclusion (Propositions 60/90/110)

  • Senior citizens 55 years of age (in the case of married couples, only one spouse must be 55 years or older) can buy a residence and transfer their current assessed value to the new home if the new residence is of equal or lesser market value. This prevents a tax increase due to reappraisal of the new home.
  • Effective January 1, 2014 the San Bernardino County Board of Supervisors adopted an ordinance which now enables you to transfer the taxable value from your original property (Proposition 90) located outside of San Bernardino County to your new property when certain conditions are met.
  • Other counties in California have passed ordinances enabling Proposition 90. We recommend that you contact the county to which you wish to move regarding Proposition 90 (inter-county transfers) eligibility within that county.

Parent to Child Exclusion (Proposition 58) / Grandparent to Grandchild Exclusion (Proposition 193)

  • The transfer of the principal place of residence and /or the first $1,000,000 of other real property between parents and their children can be excluded from reassessment if a proper application is filed. This can also apply for grandparent to grandchild transfers provided that all of the parents of the grandchild are deceased as of the date of the purchase or transfer.

Spousal Exclusion

  • The transfer of property between husband and wife does not result in a reappraisal for property tax purposes. This includes transfers resulting from divorce or death of the spouse. No form is required for this exclusion, but proof of the spousal relationship may be required.

Government Acquired Property Exclusion

  • Property owners that have property taken by government action or eminent domain proceedings may qualify for an exclusion from reappraisal by transferring their Prop-13 factored base year value of the government acquired property to a replacement property if an application is timely filed and all requirements are met.
  • The replacement property must be purchased and an application form must be filed with the Assessor within 4 years from the date of acquisition.
  • For claims filed after the 4 year deadline, retroactive relief is available – please contact the Assessor’s District Office for further details.

Builders Exclusion

  • Completed new construction may be excluded from supplemental assessment under certain circumstances. The property must be intended for sale and the builder must file the necessary application with the Assessor’s Office prior to or within 30 days of the start of construction.
  • If the application is filed and the exclusion is approved, the new construction is appraised as of the date completed and enrolled for the following lien date. The builder will not get a supplemental assessment unless the property is occupied or used, with their consent, for purposes that are not incidental to the sale of the property. If the builder allows occupancy or use for purposes other than marketing the property, the supplemental assessment would be based on the date occupied or used rather than the date it was actually completed.
  • If the application is not filed or the exclusion is not approved, a supplemental assessment is made to the builder upon the completion of construction.

Disaster Relief

  • If a major calamity such as a fire or flood damages your property, you may be eligible for property tax relief.

CA State Board of Equalization Taxpayer Advocate – Tax Savings Information Sheets


Tax Savings

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.

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.

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.

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.


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.


Type Form Name Department Source
pdf BOE-571-L Assessor
pdf BOE-571-L Instructions Assessor
pdf BLM Form 3830-4: Affidavit of Annual Assessment Work Assessor
pdf Affidavit of Change of Trustee Assessor
Affidavit of Cotenant Residency Assessor BOE-58-H
pdf AEO-011: Agent Authorization Assessor
Aggregate Production Report (Sand, Gravel, Limestone, Clay, and Similar Products) Assessor BOE-560-A
Certificate & Affidavit for Exemption of Certain Aircraft Assessor BOE-260-A
Claim for Exemption from Property Taxes of Aircraft of Historical Significance Assessor BOE-260-B
pdf BOE-577: Aircraft Property Statement Assessor
pdf ARP-068: Application for 'Declined in Value', Proposition 8 Assessor
Assessment Appeal Application Assessor Clerk of the Board
pdf APP-004: Business Property Statement Request / Account Number and BIN Request Assessor
Cemetery Exemption Claim Assessor BOE-265
Certificate and Affidavit for Exemption of Work of Art Assessor BOE-260
Certificate of Disability Assessor BOE-19-DC
Certificate of Disability Assessor BOE-62-A
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
Church Exemption – Claim for Exemption from Property Taxes Assessor BOE-262-AH
Church Lessor’s Exemption Claim Assessor BOE-263-C
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
pdf ARP-002: Claim for New Construction Exclusion from Supplemental Assessment Assessor
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