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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
1.10% - 1.30%
1st Due
Nov 1
2nd Due
Feb 1
Exemptions
4+ Available
Section 1

How Property Tax Works

San Bernardino County property taxes are annual taxes levied on real estate to fund essential local services including public schools, fire protection, police services, libraries, parks, and county operations. Property owners receive annual tax bills that are divided into two installments, with the tax year running from July 1 to June 30.

California's property tax system is governed by Proposition 13, which limits the base property tax rate to 1% of assessed value, plus voter-approved bonds and special assessments. This means that while the base rate remains consistent, the total effective tax rate varies by location within San Bernardino County depending on local school bonds, municipal bonds, and special district assessments. San Bernardino County achieved a record $361 billion in assessed property value for 2025, reflecting the continued growth in property values throughout the region.

Property taxes in San Bernardino County are collected by the Auditor-Controller/Treasurer/Tax Collector's office, with assessments determined by the County Assessor. The assessment is typically based on the purchase price at the time of acquisition, with annual increases limited to 2% per year under Proposition 13, until the property changes ownership or undergoes new construction.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
General Tax Levy1.00%Base Proposition 13 rate for county operations
School District Bonds0.10% - 0.20%Voter-approved bonds for local school districts
Community College Bonds0.02% - 0.05%Bonds for San Bernardino Community College District
Municipal Bonds0.05% - 0.15%City-specific voter-approved bonds (varies by city)
Special Districts0.03% - 0.10%Fire protection, water, sanitation, lighting districts
Total Effective Rate1.20% - 1.50%Combined rate varies by Tax Rate Area (TRA)

The exact tax rate for your property depends on your specific Tax Rate Area (TRA), which is determined by the unique combination of taxing jurisdictions that serve your location. San Bernardino County uses a six-digit TRA system to identify these boundaries. You can find your property's exact rate by contacting the San Bernardino County Auditor-Controller's Office at (909) 387-8322 or by checking your annual property tax bill.

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
Nov 1
Delinquent after Dec 10
Second Installment
Feb 1
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 there is a change in ownership or completion of new construction. These taxes ensure that property tax adjustments take effect immediately rather than waiting for the next January 1 assessment date. Supplemental taxes are calculated based on the difference between the old assessed value and the new assessed value, prorated for the remaining months in the current tax year.

Calculation Formula: (New Assessed Value - Previous Assessed Value) × Tax Rate × (Months Remaining ÷ 12)

Example: You purchase a home in San Bernardino County on March 15, 2025, for $500,000. The previous owner's assessed value was $350,000. Your tax rate area has an effective rate of 1.25%.

  • Value Increase: $500,000 - $350,000 = $150,000
  • Months Remaining: March 15 to June 30 = 3.5 months
  • Supplemental Tax: $150,000 × 1.25% × (3.5 ÷ 12) = $546.88

Supplemental tax bills are mailed throughout the year as changes occur, with payment typically due within 30 days of the bill date. If not paid by June 30th following the second installment delinquent date, the property becomes tax defaulted even if regular annual taxes have been paid.

Example Calculation

$300,000 Home Example:

  • Assessed Value: $300,000
  • Less Homeowner's Exemption: -$7,000
  • Net Taxable Value: $293,000
  • Tax Rate: 1.25% (average San Bernardino County rate)
  • Annual Tax: $293,000 × 1.25% = $3,662.50
  • First Installment: $1,831.25 (due Nov 1, delinquent after Dec 10)
  • Second Installment: $1,831.25 (due Feb 1, delinquent after Apr 10)
  • Monthly Escrow Amount: $305.21

$600,000 Home Example:

  • Assessed Value: $600,000
  • Less Homeowner's Exemption: -$7,000
  • Net Taxable Value: $593,000
  • Tax Rate: 1.25%
  • Annual Tax: $593,000 × 1.25% = $7,412.50
  • First Installment: $3,706.25 (due Nov 1, delinquent after Dec 10)
  • Second Installment: $3,706.25 (due Feb 1, delinquent after Apr 10)
  • Monthly Escrow Amount: $617.71

$1,000,000 Home Example:

  • Assessed Value: $1,000,000
  • Less Homeowner's Exemption: -$7,000
  • Net Taxable Value: $993,000
  • Tax Rate: 1.25%
  • Annual Tax: $993,000 × 1.25% = $12,412.50
  • First Installment: $6,206.25 (due Nov 1, delinquent after Dec 10)
  • Second Installment: $6,206.25 (due Feb 1, delinquent after Apr 10)
  • Monthly Escrow Amount: $1,034.38

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Section 5

Escrow & Property Taxes

Most homeowners with mortgages have their property taxes paid through an escrow account managed by their lender. The mortgage company collects monthly payments along with your principal and interest, holds these funds in escrow, and pays the county directly before the delinquent dates. Lenders typically pay the first installment by early December and the second installment by early April to ensure payments are received before the December 10th and April 10th delinquent dates.

Your annual escrow analysis statement shows how much your lender collected and paid for property taxes. If you believe there's an error, contact your lender immediately. Some lenders pay the full annual amount with the first installment, while others pay each installment separately. You can verify that your taxes were paid by checking the San Bernardino County Auditor-Controller/Treasurer/Tax Collector website at www.sbcountyatc.gov.

If your property taxes are not escrowed, you're responsible for making direct payments to San Bernardino County. You can pay online, by mail, or in person at the Tax Collector's office at 268 W Hospitality Lane, San Bernardino, CA 92415. Online payment options are available 24/7 through the county's website, accepting bank transfers and credit cards (processing fees apply for credit cards).

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When exactly are my property taxes due? A: The first installment is due November 1st and becomes delinquent after December 10th. The second installment is due February 1st and becomes delinquent after April 10th. If a delinquent date falls on a weekend or holiday, the deadline extends to the next business day.

Q: How do I qualify for the Homeowner's Exemption? A: You must occupy the property as your principal residence on January 1st. File form BOE-266 with the San Bernardino County Assessor's office. This is a one-time filing that provides a $7,000 reduction in assessed value, saving approximately $75-87 annually depending on your tax rate.

Q: How is my property assessed? A: Under Proposition 13, your property is assessed at purchase price, then can increase by a maximum of 2% per year until you sell or make major improvements. New purchases are assessed at market value on the date of transfer.

Q: How do I appeal my property assessment? A: File an appeal application with the San Bernardino County Clerk of the Board by the deadline (typically between July 2 and September 15). Include a $45 non-refundable processing fee per application. Appeals are heard by appointed Assessment Appeals Board members.

Q: What happens if I pay my property taxes late? A: A 10% penalty is added immediately after the delinquent date. Additional penalties, costs, and interest continue to accrue. After five years of delinquency, the property becomes subject to tax sale.

Q: How can I pay my property taxes online? A: Visit www.sbcountyatc.gov and use the "View & Pay My Property Tax Bill" option. You can pay by bank transfer (no fee) or credit card (processing fee applies). You'll need your Assessor's Identification Number (AIN) from your tax bill.

Q: What other exemptions are available besides the Homeowner's Exemption? A: Veterans with service-connected disabilities may qualify for the Disabled Veterans' Exemption. Senior citizens over 55 may transfer their assessed value to a new home of equal or lesser value. Low-income seniors and disabled persons may qualify for property tax postponement programs.

Q: How does supplemental tax work when I buy a home? A: You'll receive a separate supplemental tax bill covering the difference between the previous owner's assessed value and your purchase price, prorated from your purchase date to June 30th. This bill is separate from your regular annual property tax bill.

Verified Sources

Backed by 10 Official Government Sources

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

01
County
San Bernardino County Assessorarc.sbcounty.gov
02
County
Tax Rate Areas – San Bernardino County 2025boe.ca.gov
03
Tax Doc
Explanation of Tax Rate Changes Operative April 1, 2025cdtfa.ca.gov
04
Assessed Property Values, by City (Table 11), Charts Viewboe.ca.gov
05
State
California Property Tax: An Overviewboe.ca.gov
06
FISCAL YEAR 2024-2025 ADMINISTRATION REPORTspecialdistricts.sbcounty.gov
07
2024-25 ADOPTED BUDGETmain.sbcounty.gov
08
Tax Doc
tax collector - important datessbcountyatc.gov
09
FAQsarc.sbcounty.gov
10
State
Homeowners' Exemption - California State Board of Equalizationboe.ca.gov
All sources verified as of 2025 Tax Year

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