The Assessor is responsible for locating, describing, and identifying ownership of all property within the County of San Bernardino; establishing a taxable value for all properties subject to taxation; listing all taxable values on the assessment roll; and applying all legal exemptions.


Business Property

The Personal Property Division is responsible for the discovery and assessment of all taxable business property, boats, commercial and private aircraft.

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Change of Ownership

When a change in ownership occurs, the Assessor receives a copy of the recorded deed or other official document and determines if an appraisal is required under State law.

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Watercraft & General Aircraft

Learn more about the California law requiring an annual assessment for property taxes on all watercraft and general aircraft based on the location and value of the property on January 1 of each year.

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