The Board of Supervisors of each California county is tasked to equalize valuation of property within their county. The assessed value of property is determined by the Assessor and forms the basis upon which property tax is calculated and collected by the Treasurer/Tax Collector.
Initially, when a property owner believes the assessed value of their property, as determined by the Assessor, is incorrect, they should contact the Assessor’s Office to discuss the matter. The Assessor can receive and provide information about the property value, explain the valuation process and/or reassess the property. If a difference of opinion of value still exists, the property owner can file an “Assessment Appeal” to dispute the value assigned by the County to real (land and structures) and/or personal (business fixtures, boats, planes, etc.) property. In general, property owners appeal in order to have their property values decreased and, during the appeal hearing, the property owner can present evidence to support the appeal.
The San Bernardino County Board of Supervisors appoints “Assessment Appeals Board” members, “Assessment Appeals Legal Hearing Officers” and “Assessment Appeals Value Hearing Officers” to resolve disputes regarding the legal issues and assessed value of property. These appointees must have experience in the fields of real estate, property appraisal, accounting, or law. After consideration of the evidence presented, the Assessment Appeals Board or Hearing Officers may determine that the property value should be decreased, increased or remain the same. If the property value is increased or decreased, the property owner will have a corresponding adjustment in taxes to be paid on the property.
The Clerk of the Board of Supervisors provides administrative support for the Assessment Appeals process and oversees the filing, review, processing and scheduling of appeals before the Assessment Appeals Boards and Hearing Officers. The Appeals Board members, Hearing Officers and Clerk of the Board are neutral parties that operate independently of the Assessor’s Office.
All questions regarding property valuation must be directed to the Assessor’s Office. The Clerk of the Board cannot provide any information about comparable properties or how property is assessed.
The filing of an Assessment Appeal does not relieve property owners of their tax obligations. Property owners who fail to pay property taxes will incur penalties in accordance with the guidelines established by the Treasurer/Tax Collector.
The County of San Bernardino requires that a $45.00 non-refundable administrative processing fee accompany EACH Assessment Appeal Application (application) filed. Applications filed without the fee attached will not be processed.
If you are receiving public assistance and/or do not have enough income to pay for your household’s basic needs and cannot afford the processing fee, a “Confidential Request for Waiver of Assessment Appeal Administrative Processing Fee” form is posted in the Forms and General Information section below to enable you to request waiver of the fee. If requesting a waiver of the processing fee, the waiver request form must accompany your application in lieu of the processing fee.