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OR CALL 1-877-885-7654
Welcome to the
San Bernardino County Assessor's website!
Bill Postmus Assessor
The County Assessor is an elected official and constitutional officer, who is charged by law with the responsibility of independent oversight and preparation of the annual local property assessments, from which property taxes are derived.
The Office of the Assessor locates, inventories, and sets values for all taxable property within San Bernardino County, with the exception of certain State-assessed properties and other specified properties which are designated as exempt from taxation, by law.
This form describes a property owner's right to transfer their base year value to a
replacement property if the original property was damaged in a governor declared disaster. The
replacement property must be substantially equivalent to the original, and be within 120% of
the market value of the original property when it was destroyed and the replacement property must
be in the same county. Other conditions also apply.