San Bernardino County Assessor's Office
172 W. Third St.
San Bernardino, CA 92415
Phone: (909) 387-8307
Toll free: (877) 885-7654
The Personal Property Division is responsible for the discovery and assessment of all taxable business property, boats, and aircraft. Although assessed differently, the tax rate for both personal and real property at the same location is the same.
Most boats and general aviation aircraft are taxable and are assessed annually at their current market value in the county in which the boat or aircraft is habitually located.
Boat owners pay a registration fee to the Department of Motor Vehicles, but the personal property taxes are paid to the county where the boat is located.
The tax bill is mailed at the end of July and payment is due by August 31 of that year.
Values are determined by several different approaches including a review of the purchase price, purchase date, sales of comparable boat and aircraft, and other market data.
Aircraft Property Statements are mailed to identified aircraft owners after January 1 and are required to be returned by April 1.
Some older aircraft may be eligible for a Historic Aircraft Exemption.