Start With the Parcel, Then Use the Right Tax Office
Use the San Bernardino County Assessor portal for APN, address, owner-name, assessment and property-characteristic research. Use the Auditor-Controller/Treasurer/Tax Collector for the actual property-tax bill, payment balance, delinquency and payment history.
For 2026, the regular assessment appeal window is open now through November 30, while the next ordinary secured annual tax bill is normally mailed in October. This guide separates those two timelines and also covers supplemental bills, Proposition 8 reviews, homeowner exemptions, deeds and common search failures.
Fast Answer: Which San Bernardino Property Tax System Do You Need?
APN, owner, address or assessed value: use the Assessor’s govPIMS property information portal. Tax bill, amount due or payment: use the Auditor-Controller/Treasurer/Tax Collector. Value dispute: first consider an Assessor review, Proposition 8 request or formal Assessment Appeal depending on the issue. Deed or legal recording: use the Recorder’s official-record index.
Assessor vs Tax Collector vs Recorder vs Appeals Board
San Bernardino County property tax work is split between offices. Choosing the right one first prevents most search and payment mistakes.
Assessor-Recorder-County Clerk — Assessor
Use for APN, situs address, owner-name assessment search, roll values, property characteristics, exemptions, Proposition 13, Proposition 8 and reassessment questions.
Official San Bernardino County ARC Assessor Property InformationAuditor-Controller/Treasurer/Tax Collector
Use for annual secured and unsecured bills, payment balances, online payments, delinquency, tax defaults, installment information and payment history.
Official San Bernardino County ATC Property Tax ServicesRecorder
Use for deeds and recorded public documents. Assessment records help identify property but do not establish legal ownership.
Official Recorder Index Official Public RecordsClerk of the Board — Assessment Appeals
Use for a formal Application for Changed Assessment when an informal Assessor review does not resolve the valuation dispute.
Official Clerk of the Board Assessment AppealsHow to Search San Bernardino County Assessor Property Records
The official govPIMS portal supports Parcel Search, Address Search and Name Search. APN is the cleanest identifier once you have it.
Open the official Assessor portal
Start at the county’s Property Information page or the direct govPIMS property portal. The county recommends Chrome or Firefox for the interactive application.
Choose Parcel, Address or Name Search
Use Parcel Search when you already know the APN. Use Address Search for a physical site address. Use Name Search when you know the assessed owner or entity name.
Keep the first search simple
For an address, begin with the street number and street name. For a name, try the primary first/last-name or legal entity wording before adding complexity.
Open the correct parcel and confirm its APN
Match the situs address and other property facts. Save the APN because it is the most useful key for tax-bill, assessment, appeal and recorder research.
Review roll values and property history
Use the portal’s Property Info, Roll Values History, Parcel History, Owner History, Supplement History, Land and property-characteristic tabs as appropriate.
Move to the Tax Collector for the money owed
The Assessor record explains value and parcel data. The Tax Collector system is the final source for the actual bill, current balance and payment.
APN, Address and Owner-Name Search Tips
What you know |
Official search |
Best retry if no result |
|---|---|---|
Assessor Parcel Number |
Parcel Search |
Confirm the APN from a county notice, tax bill or parcel record. Remove accidental spaces or punctuation if the field rejects them. |
Street address |
Address Search |
Use street number + street name first; remove ZIP, extra city/state wording or unit information. |
Individual name |
Name Search |
Try first/last-name variations and check active vs inactive names. |
Trust / LLC / entity |
Name Search |
Try legal entity wording and both formatted/unformatted name options offered by the portal. |
Only a deed party name |
Recorder Index |
Use recorded-document grantor/grantee research rather than assuming the Assessor’s name search is a title search. |
Tax bill number |
Tax Collector |
Do not force a bill identifier into the Assessor parcel search; move to ATC tax services. |
What the Assessor Search Result Can Show
Property Info
Core assessment and parcel information used to identify the property.
Roll Values History
Useful for comparing enrolled assessment values across years.
Parcel History
Useful when parcel configurations or identifiers have changed.
Owner History
Useful as an assessment-record research clue, but not legal title proof.
Supplement History
Helpful after qualifying ownership changes or new construction.
Land / SFR / Other Characteristics
Use these tabs to review appraisal characteristics that may affect valuation research.
San Bernardino County Property Tax Bill Search
Once you know the correct APN, move to the Tax Collector. This is where you check the amount due, installment status, delinquency and payment history.
Secured property tax
Usually covers homes, vacant land and commercial real property because the tax lien is secured by the property.
Unsecured property tax
Often applies to boats, aircraft, business personal property and certain other assessments where the tax is primarily a lien against the owner rather than the real estate.
Best search sequence
- Find and verify the APN in the Assessor system.
- Open the official ATC Property Tax page.
- Search the bill associated with the parcel/account.
- Confirm the tax year and bill type.
- Check first- and second-installment balances separately.
- Review delinquency or default status before paying.
- Save the official payment confirmation.
San Bernardino County Property Tax Due Dates
A California secured property tax bill has “due” dates and later “delinquent after” dates. The latter are the dates that trigger penalties.
Tax event |
Published timing |
What happens next |
|---|---|---|
Fiscal year begins |
July 1 |
Start of the county property-tax fiscal year. |
Regular secured bills mailed |
October |
Tax Collector issues the ordinary annual secured bill. |
First installment due |
November 1 |
You may pay this installment before the delinquency date. |
First installment delinquent |
After December 10 |
A 10% penalty applies if not paid timely. |
Second installment due |
February 1 |
Second half becomes payable. |
Second installment delinquent |
After April 10 |
A 10% penalty plus a $10 cost applies if not paid timely. |
Current secured account defaults |
June 30 |
Additional 1.5% per-month penalties and a redemption fee apply after transfer to the delinquent roll. |
How to Pay San Bernardino County Property Tax
Use only the official ATC payment system or the Tax Collector’s published payment channels.
Payment route |
Practical guidance |
|---|---|
Online bank / eCheck |
County guidance identifies electronic-check payment as a no-charge option. Confirm routing/account details carefully before submitting. |
Credit / debit card |
A third-party processing fee applies. Review the exact live convenience fee shown before authorizing the payment. |
Phone |
Tax Collector payment/support line: 909-387-8308. |
Mail |
Include the tax bill or write the parcel number on the payment if no bill is enclosed. Use the current official mailing instructions. |
In person |
ATC is located at 268 W. Hospitality Lane, San Bernardino, CA 92415. Verify current lobby hours before traveling. |
Partial payment |
The current ATC site now advertises a Partial Payment Program. Review its exact eligibility and effect on delinquency before relying on partial payment. |
Before clicking Pay
- Match the APN to the correct property.
- Confirm the tax year and bill type.
- Confirm whether you are paying first installment, second installment or a delinquent balance.
- Check whether a supplemental bill is separate from the annual bill.
- Review processing/convenience fees.
- Do not assume your mortgage company paid a supplemental bill.
- Save the county payment confirmation.
- Recheck the account after payment posts.
Supplemental Property Tax Bill After a Purchase or Construction
A supplemental bill is separate from the normal annual secured bill. It commonly follows a change in ownership or completion of new construction.
Assessor side
The Assessor establishes a new base-year value for a qualifying ownership change or new construction and calculates the supplemental assessment difference.
Tax Collector side
The Tax Collector sends the resulting supplemental bill. Its delinquency dates depend on when it was mailed and are printed on the bill.
What the supplemental bill can show
- Owner/new owner at the event date.
- Fiscal year affected.
- Property/site address when applicable.
- Old and new assessed value.
- Net change in assessed value.
- Exemptions.
- Taxes due on the net increase.
- Effective date of ownership change or construction completion.
New San Bernardino County Homeowner Checklist
Assessment record
- Find the property in govPIMS.
- Save the APN.
- Review the owner and mailing information.
- Check land/building characteristics.
- Watch for a Notice of Supplemental Assessment.
- File eligible exclusions or exemptions promptly.
Tax bill
- Search ATC even if a paper bill has not arrived.
- Know the annual secured due dates.
- Watch separately for supplemental bills.
- Confirm whether escrow covers each bill.
- Keep receipts and closing records.
- Do not rely on the seller’s old assessed value as your future value.
How Proposition 13 Affects Your San Bernardino Property Tax
California property taxes are not simply a fixed percentage of today’s market price.
1% general levy
Proposition 13 limits the general property tax levy to 1% of assessed value, plus voter-approved bonded indebtedness and other applicable charges.
Base-year value
A qualifying ownership change or new construction generally establishes a new base-year value for the transferred or newly constructed portion.
Annual inflation factor
The factored base-year value generally cannot rise by more than 2% per year, although a temporary Proposition 8 market-value assessment can move differently while below the Prop 13 ceiling.
Prop 8 Decline-in-Value Review — Free Assessor Route
Do not assume the only way to challenge value is a $45 formal appeal. San Bernardino County also offers a free Proposition 8 decline-in-value review when the January 1 market value falls below the property’s factored base-year value.
Prop 8 review
File ARP-068 — Application for ‘Declined in Value’, Proposition 8 with the Assessor. The current county page says applications may be submitted from January 1 through December 31 for the preceding January 1 lien date.
Formal assessment appeal
File with the Clerk of the Board if the dispute cannot be resolved and you want the independent appeals process. The 2026 regular filing window is July 2 through November 30.
Good Prop 8 evidence
- Sales of comparable properties near the January 1 valuation date.
- Similar location, zoning and property type.
- Similar size, bedroom/bath count, age and quality.
- Condition differences supported with photos or inspection details.
- Your own reasoned opinion of January 1 market value.
2026 San Bernardino County Formal Assessment Appeal
The 2026 Regular Assessment filing period is July 2 through November 30, 2026. As of August 12, the window is open.
Before filing
- Review the parcel, assessed value and valuation date.
- Contact the Assessor for an informal review.
- Collect comparable sales, appraisal information and factual property corrections.
- Confirm that your appeal type is Regular, Supplemental, Escape or another applicable type.
- Use the current Assessment Appeal Application.
- Include the required processing fee or an eligible fee-waiver request.
- Save proof of timely submission.
2026 regular appeal cost
Application requirements highlighted in county rules
- Use the current approved appeal form.
- File by the owner, authorized agent or another qualifying affected party.
- Submit within the prescribed filing period.
- Include required property-identification information such as APN and address/location.
- State the assessment and your opinion of value as required.
- Include valid agent authorization when an agent represents the applicant.
- Pay the processing fee or file a complete waiver request.
Regular, Supplemental and Other Appeal Deadlines Are Different
Appeal type |
When it applies |
Published filing rule |
|---|---|---|
Regular Assessment / Decline in Value |
You dispute the annual January 1 value on the regular roll. |
2026 filing period: July 2–November 30. |
Supplemental Assessment |
Ownership change or new construction triggered reassessment. |
Generally tied to the mailing date of the supplemental assessment notice; verify the exact current statutory period shown by the Clerk. |
Escape Assessment |
Previously unassessed property/value was later added. |
Deadline is notice-based rather than the normal July–November regular window. |
Calamity-related assessment |
Assessment dispute follows qualifying damage/reassessment. |
Uses a separate notice-based statutory timeline. |
After Filing: Prepare for an Assessment Appeal Hearing
Hearing response
The Clerk says the Hearing Response Form is used to confirm attendance, waive appearance where permitted, request postponement or withdraw. The confirmation response must be returned at least 21 days before the scheduled hearing.
Agent representation
An owner can represent themselves. If an agent or attorney represents the applicant, current authorization requirements must be satisfied.
Evidence
Bring organized evidence supporting the valuation date at issue: comparable sales, appraisal reports, photos, repair/condition information and relevant property facts.
Failure to appear
If an appeal is denied because the applicant or agent failed to attend, the county provides a Reinstatement Request process with a 30-day deadline after notice of the denial is mailed.
San Bernardino County Homeowners’ Exemption
A qualifying owner-occupied principal residence can receive a $7,000 reduction in assessed value, generally saving about $70 per year.
Rule |
County guidance |
|---|---|
Occupancy |
Own and occupy the property as your principal residence as of 12:01 a.m. January 1. |
Full exemption filing |
File by 5 p.m. February 15 following the qualifying ownership change. |
Late filing |
County guidance says 80% of the full exemption remains available for qualifying late claims filed from February 16 through 5 p.m. December 10. |
Annual renewal |
Generally no yearly reapplication is required while eligibility continues. |
Form |
BOE-266 Homeowners’ Exemption Claim. |
Current submission routes
- Email: PropInfo@arc.sbcounty.gov
- Fax: 909-382-3297
- Mail: Exemptions Unit, 222 W. Hospitality Lane, 4th Floor, San Bernardino, CA 92415-0311
Proposition 19: Base-Year Transfers and Family Transfers
Proposition 19 can affect reassessment after certain transfers. Do not assume that merely adding or removing a family member from title automatically avoids reassessment.
Eligible base-year transfer
Qualifying homeowners such as certain people age 55+, severely disabled owners or disaster victims may be able to transfer a base-year value to a replacement principal residence when statutory requirements are met.
Parent/child or grandparent/grandchild
Current family-transfer rules are narrower than the older Proposition 58/193 system. Principal-residence and filing requirements matter, and the Assessor may require the appropriate BOE forms.
Search San Bernardino County Deeds and Recorded Property Documents
Assessor ownership is for assessment administration. When you need the recorded instrument, use the Recorder’s Index.
Find the parcel and current assessment name
Use govPIMS to capture the APN, situs address and assessment-record ownership clue.
Open Official Public Records
The Recorder indexes documents by document number, date, document title and grantor/grantee parties.
Search the party names and recording details
The Recorder says it does not maintain an ownership-by-street-address index, so begin with Assessor research if all you know is the property address.
Use the index to identify the document
The public web search is an index. Compare document number, recording date, title, grantor and grantee carefully.
Use the appropriate copy/viewing service
San Bernardino County notes that online document-index search does not itself display the official document image. Follow the Recorder’s current viewing/copy procedure when the document contents are required.
Change the Mailing Address on a San Bernardino Property Record
The Assessor maintains the property mailing address that feeds property-tax records. If tax correspondence is going to the wrong place, correct the Assessor record rather than only contacting the Tax Collector.
County-listed request information
- Assessor’s Parcel Number.
- Property location.
- Old mailing address.
- New mailing address.
- Property owner/agent signature.
- Printed owner/agent name.
- Date.
Mail: Office of the Assessor, Attention: Address Changes, 222 W. Hospitality Lane, San Bernardino, CA 92415-0311
Fax: 909-382-3297
San Bernardino Property Search or Tax Bill Not Working?
Problem |
Likely reason |
Best next step |
|---|---|---|
Address returns nothing |
Address formatting is too specific. |
Search street number + street name first; remove ZIP, unit and extra mailing text. |
Owner-name search fails |
Trust, LLC, prior owner or formatted-name variation. |
Use active/inactive and formatted/unformatted name options, then try address/APN. |
Old owner appears |
Recent transfer or assessment-record timing. |
Check the Recorder Index and contact the Assessor if assessment ownership needs correction. |
Tax bill is not available in August |
Regular secured bills are normally mailed in October. |
Confirm whether you need the current assessment, an older bill, supplemental bill or unsecured bill instead. |
Tax bill is more than 1% of value |
Voter-approved debt and other charges can be added to the Prop 13 1% general levy. |
Review the bill’s tax-rate area and charges rather than multiplying market value by exactly 1%. |
Assessment rose more than 2% |
Possible ownership/new-construction reassessment or recovery from a temporary Prop 8 reduction. |
Review base-year and Prop 8 history with the Assessor. |
Supplemental bill appeared after closing |
Purchase triggered a new base-year assessment. |
Compare the event date, old/new value and proration; contact lender separately about escrow responsibility. |
Formal appeal costs money |
County currently charges $45 per formal application. |
First consider informal Assessor review or free Prop 8 review when appropriate; check fee-waiver eligibility for a formal appeal. |
Need exact legal owner |
Assessor portal is not a title determination system. |
Research recorded documents and use a title company or attorney when a legal conclusion is required. |
GovPIMS map is not loading |
Browser/application compatibility or temporary service issue. |
Use current Chrome or Firefox and relaunch from the official Assessor Property Information page. |
San Bernardino County Property Tax Offices and Phone Numbers
Office |
Best for |
Current contact |
|---|---|---|
Assessor Property Information |
APN, value, owner/address assessment records, exemptions and reassessment. |
909-387-8307 Toll free: 877-885-7654 222 W. Hospitality Lane, 4th Floor, San Bernardino, CA 92415 County page lists 8:00 a.m.–5:00 p.m. |
Auditor-Controller/Treasurer/Tax Collector |
Tax bills, payments, delinquency, default and tax-payment history. |
909-387-8308 268 W. Hospitality Lane, San Bernardino, CA 92415 Verify live lobby hours before visiting. |
Recorder-Clerk |
Recorded documents, deeds and official records. |
909-387-8306 Toll free: 855-732-2575 222 W. Hospitality Lane, 1st Floor, San Bernardino, CA 92415 8:00 a.m.–5:00 p.m. |
Clerk of the Board — Assessment Appeals |
Formal appeal filing, fee/waiver, hearings and appeal status. |
Appeals: 909-387-4413 General: 909-387-3841 COB@sbcounty.gov 385 N. Arrowhead Avenue, San Bernardino, CA 92415 |
Assessor call
Tax Collector call
Appeals call
Need Bulk San Bernardino Property Tax Data?
ATC now maintains an official Open Data platform for researchers who need more than one bill or parcel.
Bills and installments
The official data catalog publishes recent bill/payment-balance datasets with bill number, installment balance, delinquency information, tax-rate area and other fields.
Current annual bills and assessments
Another county dataset contains secured annual assessment values, exemptions, taxable value, escrow company and tax-rate-area fields.
Official San Bernardino County Action Links
Use these after identifying the task above. They are for the final live search, payment, filing, exemption or document action.
Property Search
APN, address, name, value and property history.
govPIMS SearchAssessor Information
County property-search help, maps and public data.
Assessor Property InformationTax Bill / Payment
Official property-tax billing and payment route.
ATC Property TaxImportant Dates
Secured, unsecured and supplemental tax timeline.
Tax Important Dates2026 Assessment Appeal
Formal appeal rules, fee and filing system.
Assessment AppealsProp 8 Review
Free decline-in-market-value review information.
Prop 8 ReviewHomeowners’ Exemption
$7,000 assessed-value exemption for qualifying principal residences.
Homeowners’ ExemptionDeeds / Public Records
Recorded-document index and ordering route.
Recorder’s IndexOpen Data
Bulk property-tax datasets and API resources.
ATC Open DataSan Bernardino County Assessor Property Tax FAQs
How do I search San Bernardino County property records?
Use the official San Bernardino County Assessor govPIMS portal. It provides Parcel Search, Address Search and Name Search, plus property information, roll-value history, parcel history, owner history, supplemental history, land and property-characteristic views.
Where do I search for a San Bernardino County property tax bill?
Use the San Bernardino County Auditor-Controller/Treasurer/Tax Collector property-tax service. The Assessor determines assessed value and exemptions, while the Tax Collector handles the actual bill, balance, delinquency and payment.
When will the 2026–27 San Bernardino secured property tax bill be mailed?
The Tax Collector’s published calendar says ordinary secured property tax bills are mailed in October. The first installment is due November 1 and becomes delinquent after December 10; the second installment is due February 1 and becomes delinquent after April 10.
What is the 2026 San Bernardino County assessment appeal deadline?
The 2026 Regular Assessment filing period is July 2 through November 30, 2026. Supplemental, escape and other appeal types use different notice-based deadlines, so select the appeal type that matches the assessment notice you received.
How much does a San Bernardino County formal assessment appeal cost?
The county currently requires a $45 non-refundable administrative processing fee for each Assessment Appeal Application. An eligible applicant who cannot afford the fee may submit the county’s Confidential Fee Waiver Request with the application instead.
Can I request a free decline-in-value review instead of filing a formal appeal?
Possibly. San Bernardino County’s Proposition 8 program provides a free Assessor review when the property’s January 1 market value may be below its factored Proposition 13 base-year value. The ARP-068 application may be filed during the county’s stated January 1 through December 31 period.
How much is the San Bernardino County Homeowners’ Exemption?
A qualifying owner-occupied principal residence can receive a $7,000 reduction in assessed value, which the county says generally saves about $70 per year. The full-exemption filing deadline is normally February 15, with partial late-filed relief available under the county’s stated rules.
Why did I receive a supplemental property tax bill after buying a home?
A qualifying change in ownership normally creates a new Proposition 13 base-year value. The difference between the new value and the value already assessed for the period can generate a separate supplemental assessment and tax bill. It does not replace the ordinary annual secured bill.
Can I use the Assessor owner name as proof of legal ownership?
No. San Bernardino County expressly states that the Assessor does not determine legal ownership. Use the Recorder’s official public records and qualified title or legal assistance when a legal ownership determination is required.
Is this San Diego County property tax information?
No. This guide is for San Bernardino County, California. San Diego County uses different Assessor/Recorder, Tax Collector, APN and property-record systems, so San Bernardino links, parcel numbers and filing procedures should not be used for a San Diego property.
Final San Bernardino Property Tax Checklist
- Find the property in the official govPIMS Assessor portal.
- Save and verify the APN.
- Review assessed value and property characteristics separately from the tax bill.
- Use ATC for the actual balance and payment.
- Remember that the 2026 regular assessment appeal window is open through November 30.
- Consider the free Prop 8 review when market value may be below the factored base-year value.
- Watch for a separate supplemental bill after purchase or construction.
- Do not assume a mortgage servicer receives a supplemental bill.
- Use Recorder documents when legal ownership matters.
- Confirm every final payment, filing deadline and legal record on the responsible official county system.
Find the Right Property Record, Tax Bill, Deed or Assessor Search Route
Use this helper before searching county property records. It helps you choose the right office, prepare the right details, avoid wrong-office mistakes, and review property records safely.
Property Search Route Finder
Choose what you have and what you want to find. The tool will suggest the best search route and common mistake to avoid.
Parcel / APN / PIN Format Helper
Parcel numbers are formatted differently by county. Try these variations if your official search does not return results.
Assessor, Tax Collector, Recorder or GIS?
Select your issue and this tool will show the office that usually handles it.
Simple Property Tax Estimate Helper
This is a general estimate only. State and county tax rules differ, so always verify final bills with the official tax collector, treasurer or county tax office.
Exemption / Appeal Readiness Checklist
Use this before applying for an exemption or challenging a value. Missing proof is one of the biggest reasons users waste time or miss deadlines.
Property Record Review Checklist
Review these fields before relying on any assessor, appraiser, auditor, property appraiser, tax or deed record.