San Bernardino County, CA: Property Tax Appeal Instructions (2025-26)

Key facts at a glance

The 60-second primer

California taxes are based on the lower of:

1. your Prop 13 factored base-year value (purchase or new-construction value plus up to 2% inflation each year), or
2. market value on January 1 of the tax year (the lien date).

If market value is lower, you may qualify for a temporary Proposition 8 decline-in-value reduction. Counties re-review Prop 8 properties annually, so values can later rise by more than 2% until they return to the Prop 13 track, but never above it.

If you own property in multiple counties, see our county-specific guides for all California counties.

New to property tax appeals in California? Our appeal basics guide walks through how assessments work and what you need to know before filing.

The San Bernardino "Informal" Route (Prop 8 Review)

Most homeowners should start here. It is fast, free, and often enough to fix an overassessment. If you are weighing whether to begin with an informal review or go straight to a formal appeal, our comparison guide explains the tradeoffs and when each path makes sense.

Step 1: Check your enrolled value. Pull your parcel's current assessed value on the county site. You are trying to prove your January 1, 2025 market value is lower than that number.

Step 2: Build credible comps around the lien date. Aim for 3 to 5 closed sales similar in size, age, condition, and location. San Bernardino's local rules say for regular decline-in-value cases your sales should be on or before January 1 and no later than April 1 of the filing year (March 31 in leap years). That aligns with California's general "90 days or less after the valuation date" standard. For a detailed walkthrough of finding and adjusting comparable sales properly, see our complete comparable sales guide. Understanding the evidence boards prioritize keeps you focused on documentation that moves the needle.

Step 3: File the request by December 31. Submit the county's ARP-068 form to the Assessor. Prop 8 applications for the prior January 1 lien date are timely if received or postmarked by December 31.

Step 4: Watch the calendar. If you disagree with the Assessor's informal result, or you have not heard back, protect your rights by filing a formal appeal within the July 2 to December 1, 2025 window.

The San Bernardino "Formal" Route (Assessment Appeal)

If the informal review does not resolve it, the Assessment Appeals Board (AAB) is your formal path.

Step 1: Pick the right appeal type and timing. For regular assessment (decline-in-value) appeals, file July 2 to Dec 1, 2025. For Supplemental or Escape assessments, file within 60 days of the notice mailing or postmark date. For Calamity reassessments, file within 6 months of the notice mailing date.

Step 2: File the application. Use the county Assessment Appeals portal to e-file, or mail the state BOE-305-AH application to the Clerk of the Board. Submit one application per APN and per roll year. Include the $45 fee or an approved fee-waiver. Trusts and LLCs need to file with proper authority—see our guide on signing as a trustee or LLC to avoid dismissal.

Step 3: Choose who hears your case. Eligible residential appeals may go to a Hearing Officer, while others are calendared before the three-member Assessment Appeals Board. You can prefer the Board if you do not elect a Hearing Officer.

Step 4: Prepare and exchange evidence. Bring the right number of sets: 5 sets for an AAB hearing, 3 sets for a Hearing Officer. For comparable sales timing, regular decline-in-value sales should be no later than April 1 of the filing year (March 31 in leap years). For other valuation dates, sales must be no later than 90 days after the valuation date. Understanding what assessors actually care about helps you prioritize the right evidence. Use California's Exchange of Information to see the Assessor's evidence. Initiate at least 30 days before the hearing, the Assessor must respond 15 days before, and both sides should complete the exchange 10 days before the hearing.

Step 5: Hearing day and outcome. You present first, then the Assessor. The Board can decrease, increase, or sustain the value. Decisions typically issue after the hearing, and refunds flow through the Auditor-Controller/Treasurer-Tax Collector. Concerned about whether the Board might raise your value? Our appeal risks guide explains when this happens and how to avoid it.

DIY Evidence Checklist that actually works

Your evidence packet should include a sales grid with 3 to 5 comparable closings near January 1, adjusted for bed/bath, living area, lot, condition, and location. Apply timing discipline by keeping sales within the allowed window described above. Include condition proof as of January 1 such as photos, contractor estimates, permits, and inspection notes. Add neighborhood notes with a short paragraph that explains why your subject sits below the comp set. Finally, assemble 5 sets for AAB or 3 sets for Hearing Officer, cleanly tabbed. Our comparable sales guide provides detailed instructions on making proper adjustments and avoiding common mistakes that can undermine your case. Before submitting, review your property card to see if land or improvement values are driving the change.

Quick reference: What sales can I use?

Frequently Asked Questions

Can my assessment jump more than 2% next year?

Yes, if you are on a Prop 8 temporary reduction and the market rebounds, the county can raise the value by more than 2% until you return to your Prop 13 track, never above it. This is one of several common misconceptions about property tax appeals we address in our myths guide.

Do I need to reapply for Prop 8 every year?

No. The Assessor reviews Prop 8 properties annually and enrolls the lower of factored base-year value or market value. File again only if you disagree.

Where do I verify my parcel and assessed value?

Use the county's Assessor Property Information lookup.

How many copies of my evidence do I bring?

Five sets for a Board hearing, three sets for a Hearing Officer.

What happens after I file?

The Clerk reviews your application, schedules a hearing, and sends at least 45 days' notice. Final decisions are typically within 24 months unless you or the Assessor request delays.

Key San Bernardino-specific reminders

The 2025 regular filing window runs July 2 to December 1. Do not miss it. Prop 8 informal requests are free and due by December 31. Use ARP-068. Formal appeals cost $45 per application, with fee waivers available. Comparable-sale timing is strictly policed. For regular Prop 8, stop at April 1 of the filing year. Need the Assessor's packet? Use the Exchange of Information tool early so both sides finish at least 10 days before the hearing.

How AppealArc helps

AppealArc does the heavy lifting for homeowners. We pull same-neighborhood, same-vintage sales and build a clean, lien-date-focused grid that assessors and actually like to read. Then we package your evidence to match San Bernardino's local rules, down to the right number of sets.

Rules are local. Always verify the current instructions with San Bernardino County Assessor and San Bernardino County's official sites before filing.