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
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:
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.
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
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.
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 Annual Comprehensive Financial Reports (ACFR) 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 Annual Comprehensive Financial Reports (ACFR), 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 Annual Comprehensive Financial Reports. 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 Annual Comprehensive Financial Reports/Popular Annual Financial Report 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
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.
The CalSAWS Consortium (Consortium) is a service organization composed of the 58 California counties that have joined together as of June 28, 2019, for the design, development, implementation, migration, and on-going operation and maintenance of the automated welfare benefits and eligibility systems for use by its member counties. The member counties are working together to migrate to a single automated welfare benefits and eligibility system by year 2023. The San Bernardino County Auditor-Controller/Treasurer/Tax Collector serves as the Controller and Treasurer for the Consortium and works closely with its staff to ensure transactions are recorded accurately and reported in accordance with Generally Accepted Accounting Principles.