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.
Change of Address Requests
Mailing address changes may only be made by the owner of record or their pre-designated agent and must be in writing. Click here to learn more.
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.
Real Property
Information on how our office appraises real property, which includes residential property.
Special Properties
The Special Properties Unit is responsible for appraising unusually complex property. Learn more about special properties.
Tax Savings and Relief Programs
Information on exemptions, exclusions, and tax savings programs available to Californians.
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.
What is Proposition 13?
Proposition 13 substantially changed the taxation of real property. Learn more about Prop 13.