Property Tax Appeals in San Bernardino County, California
San Bernardino County's 2026 Regular Assessment filing period is open from July 2, 2026, to November 30, 2026, according to the Clerk of the Board. Every Assessment Appeal Application filed must be accompanied by a $45.00 non-refundable administrative processing fee; an application filed without the fee, or without a completed fee-waiver request, will not be processed. The county provides an online e-filing option at assessmentappeals.cob.sbcounty.gov alongside a downloadable paper application. FairPath can organize an owner-managed comparison table, condition exhibits, official links, and a filing checklist. It does not file the application, select the owner's opinion of value, pay the fee, negotiate with the Assessor, or appear at the hearing.
Assessment context: Begin with the Assessor-Recorder-Clerk's parcel record and identify whether the dispute concerns the January 1, 2026 lien-date value on the regular roll, a supplemental assessment tied to a change of ownership or new construction, or an escape assessment discovered later by the Assessor. San Bernardino County covers dense valley communities near San Bernardino, Fontana, and Rancho Cucamonga, fast-growing High Desert cities such as Victorville and Hesperia, mountain communities around Big Bear and Lake Arrowhead, and vast unincorporated desert acreage. A property in the next town is not automatically comparable. Neighborhood, lot size, elevation, access, and permitted improvements should be confirmed against the Assessor's record before relying on them.
Filing process: Use the county's Assessment Appeal Filing Types page to choose Regular, Supplemental, Escape, or Calamity assessment, then either submit the Regular Assessment Appeal online or download the application for manual completion. Provide the parcel number, assessment year, requested value, and grounds for the appeal, and include the $45.00 processing fee (or a signed fee-waiver request if the household qualifies). Mail or deliver the completed application to the Clerk of the Board of Supervisors. Keep a copy of the submitted application, the payment or waiver record, and any online confirmation. The Clerk mails a Notice of Hearing at least 45 days before the scheduled date, and confirmation of attendance or a request to waive appearance is due at least 21 days before the hearing.
Evidence to review: San Bernardino's Local Rules follow the State Board of Equalization's exchange-of-information procedure: either the applicant or the Assessor's Office may request an exchange under Revenue and Taxation Code Section 1606 once the application is filed. Build a comparable-sales table showing sale date, price, parcel, community, lot size, living area, age, and condition, and favor transactions close to the January 1, 2026 lien date; California generally excludes comparable sales occurring more than 90 days after that date. Because the county spans valley, mountain, and desert climates, document any weather, access, or infrastructure differences that could explain a value gap, and support condition claims with dated photographs, inspection reports, or repair estimates.
Current deadline guidance: 2026 regular assessment appeals: July 2 through November 30, 2026. The San Bernardino County Clerk of the Board states that the 2026 Regular Assessment filing period is open from July 2, 2026, to November 30, 2026, matching the California State Board of Equalization's certified county filing-period table. Supplemental and escape assessments instead run on a notice-specific 60-day clock from the mailing or postmark date on the notice, whichever is later, and calamity assessments generally have six months from the notice.
San Bernardino County's 2026 Regular Assessment filing period runs July 2 through November 30, matching the state's extended deadline group rather than the earlier September 15 group.
The Clerk of the Board requires a $45.00 non-refundable processing fee with every application; applications filed without the fee or a signed waiver request are not processed.
The county offers an online e-filing system for Regular Assessment appeals as well as a downloadable paper application for mail or in-person filing.
A signed hearing confirmation, postponement request, or withdrawal must reach the Clerk of the Board at least 21 days before the scheduled hearing date.
Official filing authority: San Bernardino County Clerk of the Board of Supervisors, Assessment Appeals. https://assessmentappeals.cob.sbcounty.gov/appealfilingtypes.aspx
Source: San Bernardino County Clerk of the Board of Supervisors, Assessment Appeals, https://cob.sbcounty.gov/assessment-appeals/. Reviewed 2026-09-22.
Source: San Bernardino County Clerk of the Board of Supervisors, Appeal Filing Types, https://assessmentappeals.cob.sbcounty.gov/appealfilingtypes.aspx. Reviewed 2026-09-22.
Source: San Bernardino County Clerk of the Board of Supervisors, Forms and General Information, https://cob.sbcounty.gov/assessment-appeals/forms-and-general-information/. Reviewed 2026-09-22.
Source: San Bernardino County Assessor-Recorder-Clerk, San Bernardino County Assessor, https://arc.sbcounty.gov/. Reviewed 2026-09-22.
Source: California State Board of Equalization, Letter to Assessors 2026/023: 2026 Assessment Appeal Filing Periods, https://boe.ca.gov/proptaxes/pdf/lta26023.pdf. Reviewed 2026-09-22.
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