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Updated 2025 Tax Year

San Bernardino County
Property Tax Guide

Everything you need to know about property taxes in San Bernardino County, CA. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
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Quick Facts
Tax Rate
1.30-1.85%
1st Due
Dec 10
2nd Due
Apr 10
Exemptions
4+ Available
Section 1

How Property Tax Works

San Bernardino County operates under California's property tax system, which is governed by Proposition 13 and administered locally by the County Assessor-Recorder-County Clerk and the Auditor-Controller/Treasurer/Tax Collector. Property taxes in San Bernardino County fund essential local services including schools, fire protection, law enforcement, libraries, parks, and infrastructure maintenance. The county collects and distributes property tax revenue to over 600 different entities, including school districts, cities, special districts, and redevelopment agencies.

What makes San Bernardino County's system unique is its size and complexity - as California's largest county by area, it encompasses numerous cities, unincorporated areas, and special districts, each with different tax rate areas (TRAs). The county uses a sophisticated apportionment system to ensure each taxing jurisdiction receives its proper share of revenue. Additionally, the county maintains an active supplemental assessment program, with recent rolls like Supplemental Roll #136 carrying assessed values exceeding $4.7 billion, reflecting the dynamic nature of property ownership changes and new construction throughout the region.

Section 2

What Makes Up Your Tax Bill

Tax ComponentRateDescription
Basic County Rate1.00%Base rate established by Proposition 13
School Districts0.15-0.35%Varies by district and voter-approved bonds
Cities0.05-0.20%Varies by municipality
Special Districts0.10-0.30%Fire, water, lighting, library districts
Total Effective Rate1.30-1.85%Average across county TRAs

The total effective tax rate in San Bernardino County typically ranges from 1.30% to 1.85% of assessed value, depending on your specific Tax Rate Area (TRA). The base 1% rate mandated by Proposition 13 applies countywide, but additional voter-approved debt service and special assessments vary significantly by location. For example, properties in areas with Community Facilities Districts (CFDs) may pay additional special taxes, such as the CFD No. 2006-1 which levies $277.05 per residential unit for fiscal year 2024-2025.

Rate determination follows a complex process where the county Auditor-Controller calculates each jurisdiction's funding needs, divides by the total assessed value in their boundaries, and establishes the rate necessary to generate required revenue. These rates can change annually based on new debt issuances, changing assessed values, and expiration of existing bonds.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in San Bernardino County, property taxes are due in two installments:

First Installment
Dec 10
Delinquent after Dec 10
Second Installment
Apr 10
Delinquent after Apr 10
Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes are additional property tax bills issued when your property's assessed value changes mid-year due to ownership transfer or completion of new construction. California law requires San Bernardino County to reassess properties following these triggering events, whether values increase or decrease. The Assessor-Recorder regularly delivers supplemental assessment rolls to the Auditor-Controller/Treasurer/Tax Collector for billing.

When Supplemental Taxes Are Assessed:

  • Change of ownership (sale, transfer, inheritance)
  • Completion of new construction or major improvements
  • Removal or addition of exemptions
  • Correction of assessment errors

Timing and Billing Schedule: If the triggering event occurs between July 1 and December 31, you'll receive one supplemental bill covering the remainder of that fiscal year. If the event occurs between January 1 and June 30, you'll receive two supplemental bills - one covering the remainder of the current fiscal year and another for the following fiscal year.

Calculation Method: The supplemental tax equals the difference between the old and new assessed values, multiplied by your area's tax rate, prorated for the number of months remaining in the fiscal year from the date of the triggering event. For example, if your assessment increases by $50,000 effective October 1st in an area with a 1.5% tax rate, your supplemental bill would be: $50,000 × 0.015 × (9 months ÷ 12 months) = $562.50.

Example Calculation
$300,000 Home$3,809/year
Assessed Value:$300,000
Less Homeowners' Exemption:-$7,000
Net Taxable × 1.3%:$3,809
Monthly (Escrow):$317
$600,000 Home$7,709/year
Assessed Value:$600,000
Less Homeowners' Exemption:-$7,000
Net Taxable × 1.3%:$7,709
Monthly (Escrow):$642
$1,000,000 Home$12,909/year
Assessed Value:$1,000,000
Less Homeowners' Exemption:-$7,000
Net Taxable × 1.3%:$12,909
Monthly (Escrow):$1,076

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Section 5

Escrow & Property Taxes

Property Details:

  • Assessed Value: $300,000
  • Tax Rate Area: 1.45%
  • Homeowner's Exemption: $7,000

Step-by-Step Calculation:

  1. Assessed Value: $300,000
  2. Less Homeowner's Exemption: -$7,000
  3. Taxable Value: $293,000
  4. Annual Tax: $293,000 × 0.0145 = $4,248.50
  5. First Installment (due December 10): $2,124.25
  6. Second Installment (due April 10): $2,124.25
How HonestCasa Helps
  • Understand whether your escrow is set correctly
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Section 6

Frequently Asked Questions

Property Details:

  • Assessed Value: $600,000
  • Tax Rate Area: 1.62%
  • Homeowner's Exemption: $7,000

Step-by-Step Calculation:

  1. Assessed Value: $600,000
  2. Less Homeowner's Exemption: -$7,000
  3. Taxable Value: $593,000
  4. Annual Tax: $593,000 × 0.0162 = $9,606.60
  5. First Installment (due December 10): $4,803.30
  6. Second Installment (due April 10): $4,803.30
Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
FISCAL YEAR 2024-2025 ADMINISTRATION REPORTspecialdistricts.sbcounty.gov
02
Tax Doc
Explanation of Tax Rate Changes Operative April 1, 2025cdtfa.ca.gov
03
State
California Property Tax: An Overviewboe.ca.gov
04
Tax Doc
Property Taxsbcountyatc.gov
05
County
San Bernardino County's Auditor-Controller/Treasurer/Tax ...sbcountyatc.gov
06
Tax Doc
IRS announces tax relief for taxpayers impacted by ...irs.gov
07
State
Governor Newsom extends state property tax deadlines for LA ...gov.ca.gov
08
Tax Doc
CalVet Veteran Services Property Tax Exemptions - CA.govcalvet.ca.gov
09
Tax Doc
Property Tax Savings Opportunitiesarc.sbcounty.gov
10
BILLS-116HR7608-RCP116-59.xmldocs.house.gov
All sources verified as of 2025 Tax Year

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