Follow us
Ensen Mason Tax Collector Logo

Privacy Policy

Thank you for visiting the website ("Site") of the San Bernardino County Auditor-Controller/Treasurer/Tax Collector ("we," "us," or "our"). We recognize your concern about privacy and security on the Internet. This Privacy & Security Policy describes the types of information gathered about you from your visit to this Site and establishes how we will use such information. You may not use the Site if you do not agree with this Privacy & Security Policy.

PLEASE READ THE FOLLOWING STATEMENTS:

Information Subject to Public Records Laws and Other Legal Requirements
Please be advised that we are subject to the public records laws of the State of California ("California Public Records Act") and that much of the information you submit to us is public information under these laws. All information you submit to us through this Site (by e-mail, surveys, or otherwise, as described below), including personally identifiable information, may be subject to the disclosure and access provisions of the California Public Records Act or other legal requirements. Consequently, under certain circumstances, we may be required to disclose such information in accordance with the California Public Records Act or other legal requirements.

No Unnecessary Personally Identifiable Information Collected
We do not collect personally identifiable information (e.g., your name, address, email address, credit/debit card number, checking account number or other information which can be associated with you without additional information) when you visit this Site, unless you use our Site to make a payment or purchase or otherwise choose to provide that information to us. The personally identifiable information collected through our Site and the personally identifiable information you otherwise choose to provide to us will be used and retained as described in the remainder of this Privacy & Security Policy.

Information Collected and Stored Automatically
We may collect and store information automatically when you visit our Site for statistical purposes. For example, we may count the number of visitors to the different sections of our Site to help us make our Site more useful to its users. We may also use this information to monitor your compliance with the Terms of Use and the applicable Terms of Payment. The information collected may include such items as the name and domain of the host from which you access the Internet, the Internet Protocol ("IP") address of the computer you are using, your browser software and operating system, and the time and date of your visit. This information does not identify you personally.

Personally Identifiable Information Collected from Emails, Surveys, Etc.
By sending us an email (e.g., by selecting the Contact Us option or emailing), you are sending us personally identifiable information (i.e., your name, address, email address, or other information which can be associated with you without additional information). We store this information in order to respond to your request or otherwise address the subject matter of your email.
From time to time, we may ask you for specific personally identifiable information, such as name and address, the properties on which tax is owed, and other pertinent information, in the form of an inquiry, survey, feedback form, questionnaire, or other means, all with the goal of providing better service. We will only retain the information that you provide in response to the inquiry, survey, etc.

You should know that email and these other means generally are not secure, and may also be subject to the disclosure requirements of the California Public Records Act or other legal requirements.

Personally Identifiable Information Transmitted and Stored for Online Financial Transactions
A user must provide certain contact information, including an account holder's name, email address, and billing address, along with certain financial information, such as a checking account number or a credit/debit card number, card expiration date, and card security code, in order to make a payment or purchase over the Internet. When you use this Site to make a payment or purchase using a checking account or a credit/debit card, you will be transferred to a portion of the Site hosted by our contracted payment processing vendor, PaymentExpress - Grant Street Group. This payment processor will prompt you to enter all information necessary to make such payment or purchase, and will thereafter take all steps necessary to process the payment on our behalf. The payment processor will abide by our privacy and security requirements while collecting such information and processing such payments on our behalf. Please note the following regarding the security of personally identifiable information you provide to us in order for us to process these transactions:

  • We are committed to data security and the data quality of personally identifiable information that is either available from or collected by our Site. We have taken reasonable precautions to protect such information from disclosure, loss, misuse, or alteration. We require "secure data networks" be operated, which are protected by industry standard firewalls and password protection systems. We require that only authorized individuals be permitted to have access to the information provided by our users.
  • We require the use of Transport Layer Security (TLS) standard transmission encryption to protect transmission of users' personally identifiable information submitted in connection with making a payment or purchase. TLS is a security technology designed to enable your browser to send and receive information with another server in an encrypted format. Your browser's security icon, usually located in the top or bottom status bar of your browser's window, reflects the security condition of the browser. The lock icon indicates that your browser is communicating over a secure link.
  • We require that all the information you provide to us in this manner is stored securely.

Use of Personally Identifiable Information
As described above, a user must provide certain contact information and financial information in order for the user to make a payment or purchase through our Site. We require that this information be used only for the limited purpose of processing these transactions and as otherwise permitted by the rules and regulations of the applicable credit card associations, debit card networks, credit/debit card issuers, credit/debit card processors, and/or financial institutions. We do not permit this information to be used for marketing purposes and we require that it be retained in accordance with banking and accounting requirements.

Sharing Personally Identifiable Information with Third Parties
We do not share personally identifiable information with third parties, except that we will provide the necessary personally identifiable information listed above to the companies assisting us with processing credit/debit card and eCheck transactions through our Site. In some circumstances, we may also be required by law to disclose certain personally identifiable information in accordance with the disclosure requirements of the California Public Records Act or other legal requirements or we may disclose such information to law enforcement and/or fraud investigatory agencies.

Use of Cookies
A "cookies" is a small text file that a website can place on your computer for the duration of your visit to the Site. It is used only for session integrity during your visit to the Site and not for any marketing or information-gathering purposes.
Our Site uses only non-persistent temporary "cookies" and neither places any permanent information on nor retrieves it from the user's computer. If you want to browse this Site without any interruptions, please make sure that your browser is not set to disable placement of "cookies" on your computer.

Website Links to Other Sites Not Covered by Privacy & Security Policy
This Privacy & Security Policy describes the information we gather through our Site and how we use such information. Our Site may contain links to websites maintained by other County departments, public agencies, or private organizations. Once you link to another website, you are no longer subject to this Privacy & Security Policy, but rather are subject to the privacy and security policy of the website containing the document. You use that website and anything contained on that website at your own risk.

Use of Google's reCAPTCHA
In order to enhance the security of our Site, we have implemented Google's reCAPTCHA. We utilize Google's reCAPTCHA to detect malicious software and provide an additional layer of protection to our Site from spam and abuse. Please be advised that its use is subject to Google's Privacy Policy and Terms of Service.

Contact Information
Should you have any further questions regarding this Privacy & Security Policy or your interaction with our Site, please contact us at .

Changes to the Privacy & Security Policy
We may add to, delete, or change the terms of this Privacy & Security Policy from time to time. This document will be updated to reflect such changes. By using our Site, you consent to this Privacy & Security Policy, as it is changed from time to time.

Ensen Mason Tax Collector Logo

Terms of Use

  1. Your Agreement. Thank you for visiting the website ("Site") for San Bernardino County Auditor-Controller/Treasurer/Tax Collector ("we," "us," or "our"). We ask that you carefully review our Terms of Use before using the Site. These Terms of Use establish a binding agreement that governs your use of this Site. These Terms of Use, together with the Privacy & Security Policy and any applicable Terms of Payment incorporated herein by this reference (together, "Terms"), govern your use of this Site. By using our Site, you agree to be bound by these Terms. If you do not agree to these Terms, you may not use this Site.
  2. No Warranties. We provide this Site to you on an "as is" basis without any warranties of any kind, whether express or implied. To the extent permissible under applicable law, we hereby disclaim all warranties, express or implied, including but not limited to, warranties of merchantability, fitness for a particular purpose, title and non-infringement. Without limiting the foregoing, we do not make any representations or warranties that: (a) the information or other materials available on our Site will be error-free; (b) defects in our Site will be corrected; (c) our Site or its servers are free of viruses or other harmful components; and/or (d) our Site will be secure, and accessible continuously and without interruption. Further, we do not make any representations or warranties regarding the use, accuracy, reliability, and/or completeness of the information or other materials available on our Site.
  3. Links to Other Sites. We may provide links from our Site as a convenience to our visitors. We have no control over the content posted at those linked sites, all of which have separate terms of use and privacy policies. We make no representations about the use, accuracy, reliability, and/or completeness of any information or material available thereon. Links to the third-party sites are not intended to, and do not, imply affiliation with or sponsorship or endorsement of these sites or the third parties operating these sites. Once you link to another site, you are subject to the terms of use and privacy and security policy of that site and use that site at your own risk.
  4. Third Party Sites. We have not reviewed all the third-party sites linked to or framing this Site and are not responsible for the content of any pages contained on such third-party sites. By entering this Site, you agree that we have not reviewed all the third-party sites linked to or framing this Site and are not responsible for the content of any pages of such third-party sites. We do not make any representations or warranties as to the security of any information (including, without limitation, credit/debit card, checking account and other personal information) you may have or might be requested to give to any third party, and you hereby irrevocably waive any claim against us with respect to such third-party sites and their content. Your use of other pages connected to other sites is at your own risk.
  5. Limitations on Use. You are prohibited from violating or attempting to violate the security of the Site, including, without limitation: (a) accessing data not intended for you or logging onto a server or an account which you are not authorized to access; (b) attempting to probe, scan, or test the vulnerability of a system or network or to breach security or authentication measures without proper authorization; (c) attempting to interfere with service to any user, host, or network, including, without limitation, via means of submitting a virus to the Site, overloading, "flooding," "spamming," "mailbombing," or "crashing"; or (d) sending unsolicited email, including promotions and/or advertising of products or services. Violations of system or network security may result in civil or criminal liability. We will investigate occurrences that may involve such violations and may involve, and cooperate with, law enforcement authorities in prosecuting users who are involved in such violations. You agree not to use any device, software, or routine to interfere or attempt to interfere with the proper working of this Site or any activity being conducted on this Site. You agree, further, not to use or attempt to use any engine, software, tool, agent, or other device or mechanism (including without limitation browsers, spiders, robots, avatars, or intelligent agents) to navigate or search this Site other than the search engine and search agents available on this Site and other than generally available third-party web browsers (e.g., Microsoft Internet Explorer and Mozilla Firefox).
  6. Communications and Notice. Any notice or other type of information that is provided to you in connection with this Site, such as each of the Terms, payment confirmations, amendments, and other information ("Communications"), may be sent to you electronically (e.g., by posting the information at this Site, or by sending it to your email address). We will not be obligated to provide any Communications to you in paper form. If you do not agree to receive electronic Communications, you should not use the Site.
  7. Limitation on Liability. We and the County of San Bernardino do not accept any liability for any conduct, acts or omissions occurring on this Site. Under no circumstances will we or the County of San Bernardino be liable to you for any direct, consequential, incidental or special damages, including any lost profits or loss of data, even if you claim to have notified us about such damages, or for any claims by any third parties.
  8. Indemnity. You agree to indemnify, defend, and hold us harmless, at your own expense, from and against any liability, fees (including attorney's fees), and/or costs arising out of or relating to any breach or violation of the Terms by you.
  9. Jurisdiction and Venue. You agree that jurisdiction over and venue in any legal proceeding directly or indirectly arising out of or relating to the Terms or the ownership, operation, or maintenance of this Site shall be resolved exclusively in the appropriate state or, where subject matter jurisdiction is proper. All such disputes shall be governed by and construed in accordance with the laws of the State of California.
  10. Amendments. You agree that we may modify or add to these Terms of Use at our sole discretion, without notice to you, and that your right to access this Site is conditioned upon your compliance with the most current version of these Terms of Use. You further agree that we may modify all or any portion of this Site and/or any service available on this Site without notice or cause at any time.
  11. Entire Agreement. The Terms constitute the entire agreement between you and us relating to your access to and use of this Site and supersede any prior or contemporaneous representations or agreements. The Terms shall govern our respective legal rights and obligations. Any rights not otherwise expressly granted by the Terms are reserved by us.
  12. Termination. We may terminate the agreement formed by the Terms without notice or cause at any time. You agree not to access or use this Site for any reason if at any time we terminate your access to this Site, we terminate the Terms, or you do not agree to the Terms.
  13. Invalidity. If any provision of these Terms of Use is deemed invalid or for some reason unenforceable, then that provision shall be deemed severable from these Terms of Use and shall not in any way affect the validity or enforceability of the remainder of these Terms of Use not deemed invalid or unenforceable.

Frequently Asked Questions.

Below is a list of frequently asked questions.

The Auditor-Controller/ Treasurer/ Tax Collector is the elected official who is responsible for determining property tax rates and bill amounts, the administration of the County Investment Pool, and the collection of all property tax bills in the County.

Property that has tax bill(s) remaining unpaid for a period of greater than five years becomes subject to a tax sale. The property(s) will be offered for sale at a public auction for a minimum bid. The minimum bid is the amount of taxes owed plus all penalties and costs that have been applied to the property(s). Check this site for upcoming tax sales.

We provide an E-mail Subscription service that includes notification for our Tax Sales. Click here.

The Comprehensive Annual Financial Report (CAFR) is a detailed set of U.S. government financial statements prepared in accordance with the generally accepted accounting principles as promulgated by the Governmental Accounting Standards Board (GASB), the accepted standard setting body for establishing governmental accounting and financial reporting. The Government Code of the State of California and the County of San Bernardino Charter requires that the County annually publish a CAFR, and that the report be audited by an independent firm of certified public accountants.

The Popular Annual Financial Report (PAFR) is a summary of the County’s current financial condition and economic outlook which includes condensed and simplified information obtained from the County’s Comprehensive Annual Financial Report (CAFR). The PAFR is published to increase public awareness of San Bernardino County finances by providing financial information that is understandable to the average citizen.

The County’s CAFR/PAFR is generally issued within six months (on or before December 31) after the County’s fiscal year-end (June 30). If you have any questions or need additional information about these reports, you can contact ATC's - General Accounting, 268 W. Hospitality Lane, San Bernardino, CA 92415. These financial reports are also available on the ATC website upon their issuance.

Use tax is a tax on purchases of physical merchandise that will be used, consumed, given away, or stored in California. When title to property transfers to the California customer outside this state, the transaction is subject to use tax regardless of whether any registered place of business of the retailer participates in the sale.

The California use tax is generally the liability of the purchaser and must be paid either directly to the seller from whom the physical merchandise was purchased or directly to the California Department of Tax and Fee Administration if the retailer is not required to collect and report California tax. The ATC Controller Division – General Accounting Section (GAS) remits the County’s use tax obligations to the California Department of Tax and Fee Administration monthly and files its returns quarterly.

The GANN Limit is used to set limits on the appropriation of the proceeds of tax revenues which are required to be established annually by Article XIII B of the California Constitution. These limits are required for all agencies receiving tax proceeds, unless exempted by Article 13B SEC 9. Preliminary appropriation limits are adopted annually by the County Board of Supervisors/Directors before the fiscal year begins (July 1). Final appropriation limits are calculated and approved by the County Board of Supervisors/Directors during the fiscal year but before the preliminary appropriation limits are adopted for the next fiscal year.

A confirmation fee is the billing of fees charged to agencies for the requests by their external auditors to confirm a certain accounting transaction or balance for the agencies’ audit purposes. The fee will be charged pursuant to the County Code.

Visit the County’s Finance and Administration site http://www.sbcounty.gov/CAO/Budget/ for recommended and adopted County Budgets.

The Countywide Cost Allocation Plan (COWCAP) is a plan required by the federal government in order for the County to receive reimbursement for general fund allowable indirect costs associated with federal and state mandated activities. The annual COWCAP proposal is prepared in accordance with 2 CFR Part 200 (formerly OMB Circular A-87). The COWCAP is reviewed, negotiated and approved by the cognizant Federal agency. In California, the State Controller acts on behalf of the Federal Government.

The COWCAP charges consist of two cost components: (1) general costs: computer/equipment use, rent, space use, and utilities, and (2) service units.

The Counties Financial Transactions Report also referred to as the State Controller’s Report is an annual report required by the California State to collect specific financial-related data of California counties on a uniform and comparable basis for use by the Governor, the State Legislature, and the public. ATC Controller Division – Management Services Section (MSS) prepares the report based on specific criteria and categories provided by the State. The Counties Financial Transactions Report can be viewed online at http://sco.ca.gov

The Government Compensation in California (GCC) report is an annual report required by the State to provide California public employee compensation information to increase government transparency and accountability. ATC Controller Division – Management Services Section (MSS) prepares this annual report for the County based on specific criteria provided by the State and data extracted from the County’s payroll system (EMACS). The GCC report can be viewed online at http://gcc.sco.ca.gov

California SAWS Consortium IV (C-IV) is the California Statewide Automated Welfare System-IV (the service organization) for 39 counties in the State of California. The purpose of C-IV is to design, develop, implement, and maintain the ongoing operations of the welfare system. ATC Controller Division – Management Services Section (MSS) is responsible for C-IV financial reporting. MSS works closely with C-IV throughout the year to ensure transactions are recorded accurately and reported in accordance with Generally Accepted Accounting Principles. Effective as of September 1, 2017, the 39 C-IV member counties and Los Angeles County formed a new Consortium named California Automated Consortium Eligibility System (CalACES).

The County is eligible to receive reimbursement for costs incurred for activities mandated by the State under Senate Bill 90. These are costs that are required to be incurred by the County as a result of any statute or executive order which mandates a new program or higher level of service of an existing program. ATC Controller Division – Management Services Section (MSS) works closely with the County departments to help ensure claims are filled out appropriately and filed timely with the California State Controller’s Office.

California Assembly Bill ABX1 16 (2011), as codified in the Welfare and Institutions Code section 10823, requires that the prior 39 C-IV counties migrate to a system jointly designed by the 39 counties and Los Angeles County, and that the migration result in a new Consortium composed of 40 counties. The 40 counties have joined together to form a new Consortium which replaces the Los Angeles Eligibility, Automated Determination, Evaluation and Report consortium (LEADER) and C-IV and have determined that the name of the new Consortium shall be called CalACES. The San Bernardino County Auditor-Controller/Treasurer/Tax Collector serves as Controller and Treasurer for CalACES.