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The Board of Supervisors of each California county serve as local representatives of the California State Board of Equalization and are tasked to ensure the equitable valuation and taxation of property within their county. The assessed value of property is determined by the Assessor and forms the basis upon which property tax is calculated and collected by the Treasurer-Tax Collector.

Initially, when a property owner believes the assessed value of their property, as determined by the Assessor, is incorrect, they should contact the Assessor’s Office to discuss the matter. The Assessor can receive and provide information about the property value, explain the valuation process and/or reassess the property. If a difference of opinion of value still exists, the property owner can file an “Assessment Appeal” to dispute the value assigned by the County to real (land and structures) and/or personal (business fixtures, boats, planes, etc.) property. In general, property owners appeal in order to have their property values decreased and, during the appeal hearing, the property owner can present evidence to support the appeal.

The San Bernardino County Board of Supervisors appoints “Assessment Appeals Board” members and “Assessment Appeals Hearing Officers” to arbitrate disputes regarding the assessed value of property. These appointees must have experience in the fields of real estate, property appraisal, accounting, or law. After consideration of the evidence presented, the Assessment Appeals Board or Hearing Officer may determine that the property value should be decreased, increased or remain the same. If the property value is increased or decreased, the property owner will have a corresponding adjustment in taxes to be paid on the property.
  

  •  The Clerk of the Board of Supervisors provides administrative support for the Assessment Appeals process and oversees the filing, review, processing and scheduling of appeals before the Assessment Appeals Boards and Hearing Officers. The Appeals Board members, hearing officers and Clerk of the Board are neutral parties that operate independently of the Assessor’s Office.                     
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  •  All questions regarding property valuation must be directed to the Assessor’s Office. The Clerk of the Board cannot provide any information about comparable properties or how property is assessed.                     
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  •  The filing of an Assessment Appeal does not relieve property owners of their tax obligations. Property owners who fail to pay property taxes will incur penalties in accordance with the guidelines established by the Treasurer-Tax Collector.


  • Effective July 22, 2010, the County of San Bernardino requires that a $45.00 non-refundable administrative processing fee accompany EACH Application for Changed Assessment (assessment appeal) filed. Applications filed without the fee attached will not be processed.

    If you are receiving public assistance and/or do not have enough income to pay for your household’s basic needs and cannot afford the processing fee, a “Confidential Request for Waiver of Assessment Appeal Administrative Processing Fee” form is posted in the General Information section below to enable you to request waiver of the fee. If requesting a waiver of the processing fee, the waiver request form must accompany your Application for Changed Assessment (assessment appeal) in lieu of the processing fee.

    Follow the links below for information about types of appeals, filing timelines, agent/attorney representation and access to the appeal application form.

    For your convenience and to ensure timely, accurate processing of your application, file online! You will receive immediate confirmation of receipt of your application. You will have the ability to review the information entered prior to submission to ensure that all necessary fields have been completed. For those filing multiple appeals, common data between applications is retained which reduces the need to enter redundant information.

     

    APPEAL TYPE

    DESCRIPTION

     

    FILING TIMELINE

     

    APPLICATION FORM

    REGULAR ASSESSMENT (also known as Decline in Value)

    ·        A regular assessment occurs annually and is reflected as the Assessor’s valuation of property on the tax bill.

    ·        File this type of appeal if you believe the value of your property as of January 1 of the current year is less than the assessed value on the tax bill.


     

     

     

    July 2 to November 30

     

    The 2013 filing period for regular (decline in value) appeals is closed. It will reopen on July 2, 2014.

    SUPPLEMENTAL ASSESSMENT

    ·        A supplemental assessment occurs when property is reassessed due to change in ownership (such as purchase of a new home) or new construction (such as adding a bedroom).

    ·        File this type of appeal if you believe the supplemental assessment was initiated in error and/or the assessed value is inaccurate.

     

     

    Within 60 days of mailing date or postmark date on the Notice of Supplemental Assessment, whichever is later

     

    Click here to complete and electronically submit a Supplemental Assessment Appeal

    Click here for instructions for the Supplemental Assessment Appeal form

    ESCAPE ASSESSMENT

    ·         An escape assessment occurs when events taking place in prior years (such as new construction) were not discovered in a timely manner by the Assessor. Upon discovery, the Assessor reassesses the property and issues a Notice of Enrollment of Escape Assessment.

    ·        File this type of appeal if you believe the escape assessment was initiated in error and/or the assessed value is inaccurate.

     

     

    Within 60 days of mailing date or postmark date on the Notice of Enrollment of Escape Assessment, whichever is later

     

    Click here to complete and electronically submit an Escape Assessment Appeal

    Click here for instructions for the Escape Assessment Appeal form

    CALAMITY ASSESSMENT

    ·         A calamity assessment occurs when a natural disaster (such as flood or fire) or other misfortune damages your property. The Assessor revalues your property and issues a Notice of Supplemental Assessment.

    ·        File this type of appeal if you believe the calamity assessment was conducted in error and/or the assessed value is inaccurate.

     

     

    Within 6 months of mailing date on Notice of Supplemental Assessment

     

    Click here to complete and electronically submit a Calamity Assessment Appeal

    Click here for instructions for the Calamity Assessment Appeal form

    ANY TYPE

    ·         Use this area to download the Application for Changed Assessment in order to manually complete and file any of the appeal types listed above.

     

    As described above

     

    Click here to download the application form for manual completion

    Click here for instructions for the Assessment Appeal form

    GENERAL INFORMATION

    Local Rules

     

    Follow this link to the adopted local rules for the handling of assessment appeals in San Bernardino County.

    "Your Assessment Appeal Hearing"

     

    This brochure contains summary information to assist applicants in preparing for their assessment appeals hearings. Reviewing this information will help applicants know what to expect when their cases are heard.

    Confirmation Card   Use this form to confirm attendance for a scheduled hearing regarding your assessment appeal(s). Note that your confirmation must be postmarked, faxed or hand-delivered to the Clerk of the Board at least 21 days prior to your scheduled hearing date. (A yellow confirmation post card is enclosed with every Notice of Hearing mailed to applicants/agents.)

    Confidential Request for Waiver of Assessment Appeal Administrative Processing Fee

     

    Use this form to request a waiver of the $45.00 assessment appeal administrative processing fee. You may request a waiver if you are receiving public assistance and/or do not have enough income to pay for your household’s basic needs and cannot afford the processing fee. Note that EACH Application for Changed Assessment (assessment appeal) filed must be accompanied by the processing fee OR a fully completed and signed waiver request.

    Representation by an Agent or Attorney

     

    Property owners may be represented in the appeal process by an authorized agent or attorney, although this is not a requirement. Applicants who are considering agent representation should carefully investigate and select their agent. Property tax agents/agencies are required to advertise and represent their services in accordance with State regulations (Business and Professions Code 17537.9). If represented by an agent, a completed Agent Authorization Form, bearing the original signature of the property owner, must be submitted with the appeal form.

    Request to Withdraw Assessment
    Appeal(s)
      Use this form to request that active assessment appeals applications be withdrawn.
    Revocation and Substitution of Agent   Use this form to revoke the authorization of an existing agent. This form may also be used to authorize (substitute) a different agent to provide representation during the appeal process.
    Request for Reinstatement of Appeal(s)   Use this form to request reinstatement of an appeal that has been denied due to the applicant’s or agent’s failure to appear at a scheduled hearing. Note that the request must be filed with the Clerk of the Board no later than thirty (30) days after the Clerk has mailed notice of the Assessment Appeals Board’s or Hearing Officer’s decision to deny the appeal for failure to appear.
    Contract to Extend Time for Hearing   Use this form to waive your right to a hearing and final determination of your assessment appeal within two years after filing the application. This form will often be needed in order for hearing postponements and/or continuations to be granted.

    Findings of Fact

     

    The "Findings of Fact" is a document, prepared by legal counsel, summarizing the facts and evidence presented at hearing, and setting forth the conclusions reached by the Assessment Appeals Board. An applicant may request Findings by checking the appropriate box on the appeal application, or by submitting a separate request for Findings to the Clerk of the Board. The applicant must confirm the request for Findings with the Clerk of the Board on the scheduled hearing date, prior to commencement of the hearing, and must pay the fee as indicated in the County Fee Schedule (San Bernardino County Code Section 16.0206). The requesting party may abandon the request and waive the Findings at the conclusion of the hearing. NOTE: Parties to a hearing are always notified of the decision in their case and need not make any special request or payment to receive such notification.

    Claim for Refund of Tax Payment

     

    An assessment appeal can be designated as a claim for refund by checking the appropriate box on the appeal application. If the appeal is designated as a claim for refund and the board reduces the value of the property, the county will automatically process a refund of tax payment.

    Steps in the Appeals Process

     

    Link to chart outlining the steps in the appeals process and timelines for each step.

    ADDITIONAL RESOURCES

    “Your Assessment Appeal” Video

     

     

    This video, produced by the State Board of Equalization, walks you through the process of preparing and presenting your Assessment Appeal at your county Assessment Appeals Board.

    Frequently Asked Questions

     

    Link to the State Board of Equalization’s list of frequently asked assessment appeals questions.

     

     

    Taxpayers' Rights

     

     

    Link to the State Board of Equalization’s California Taxpayers' Rights Advocate Office.

     

    Publication 30 - Residential Property Assessment Appeals

     

    Link to California Publication 30, produced by the California State Board of Equalization, which provides guidelines for property owners appealing the assessed value of residential properties.

     

     


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    Laura H. Welch
       Clerk of the Board
    Lynna Monell
       Chief Deputy
       Clerk of the Board
    Donna Young
       Executive Secretary

    County of San Bernardino
    Clerk of the Board of Supervisors

    385 N. Arrowhead Ave.
    2nd floor
    San Bernardino,
    CA 92415-0130

    Assessment Appeals
    (909) 387-4413

    General Information
    (909) 387-3841

    Fax
    (909) 387-4554


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