Clerk of the Board, County of San Bernardino, California

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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.

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.

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.

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

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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 of each year	Click here to initiate a Regular Assessment Appeal Click here for instructions for the Regular Assessment Appeal form
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 initiate 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 initiate 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 initiate a Calamity Assessment Appeal Click here for instructions for the Calamity 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.
Representation by an Agent or Attorney		Property owners may be represented in the appeal process by an authorized agent or attorney. Property tax agent/agencies are required to advertise and represent their services in accordance with state regulations Business and Professions code 17537.9. In February of 2009, the California State Attorney General issued a Consumer Alert with respect to agent activities. Members of the public who are considering agent representation should carefully investigate and select their agent. 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.
Findings of Fact		The “Findings of Fact” is a document, prepared by legal counsel, summarizing the facts and evidence used by the appeals board in reaching its decision. An applicant can request Findings by checking the appropriate box on the appeal application, or submitting a separate request for findings, and paying the fee as indicated in the County Fee Schedule (San Bernardino County Code Section 16.0206) to the Clerk of the Board prior to the conclusion of the hearing.
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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