Special Properties

DescriptionFAQ

The County of San Bernardino has a unique and expansive landscape with many types of property. It is home to over 100 mines which provide critical materials to the region and the nation and attracts a number of multi-million dollar business investments such as regional malls, large steel mills and a NASCAR race track, to name a few. Over 80% of our county land is owned by the federal government, with many taxable private entities operating on this otherwise tax exempt land. Such diverse properties require a team of appraising professionals with the knowledge and expertise to accurately and fairly assess their values.

San Bernardino County currently boasts the most hard-rock mining assessments in the state of California. Additionally, a significant number of utility scale solar power facilities are located across our desert, including the first in the state of California, constructed in the mid 1980’s.

The Special Properties Unit is responsible for appraising unusually complex property types such as:

  • Taxable government-owned properties
  • Mining properties
  • Oil properties
  • Power plants; both conventional and solar
  • Ontario International Airport possessory interests
  • Cable television rights-of-way
  • Rights-of-way for utilities
  • Cemeteries
  • Water companies
  • Regional shopping malls
  • Large steel mills
  • Golf courses

Please call (909) 382-3224 if you need assistance or have questions.

Special Properties FAQ

Why are you assessing my mining claim?

Mining claims constitute a possessory interest, which requires us to evaluate for a possible taxable assessment.

What is a possessory interest?

A possessory interest is a right, often contractual, to perform a private activity on a government owned piece of property. If that right is of sufficient value, it is subject to taxation.

Can you tell me who owns the mineral rights on my property?

Your mineral rights may have been severed from your surface rights by a separate recorded document. You can do a “title search” at the Recorder’s office to see if and when those rights were severed and by whom.

Due to COVID-19, Assessor Property Information and Business Property services at the San Bernardino Hall of Records location are open and all other Assessor offices remain closed to the public until further notice. For your convenience, all Assessor services remain available by mail, email, and phone.

Phone: 1 (877) 885-7654

Email Assessor Staff

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