San Bernardino County Property Tax Rates by City, Area, and Tax District 2026

San Bernardino County’s recent county-level data shows a 0.73% effective property tax rate and a $3,538 median annual property tax. The amount a specific owner pays can differ because California property taxes depend on assessed value, tax rate area, local levies, bonds, and parcel-specific charges.

Effective Tax Rate

0.73%

Median Property Tax

$3,538

Tax per $100K

$730

Last Update

August 2026

San Bernardino County Property Tax 2026-27

San Bernardino County Property Tax Rate

San Bernardino County property tax rates vary by district in the provided data. Parcel bills can still include fixed charges, parcel taxes, CFD charges, or special assessments depending on the property.

Base rate

1.0000% general ad valorem tax.

District rates

San Bernardino County district rates vary from 1.0000% to 1.4835% in the provided data.

Direct charges

Special assessments and parcel charges are added separately.

Area

Representative Rate

Adelanto District

1.2450%

Apple Valley (Town) District

1.0620%

Barstow (City) District

1.0850%

Big Bear Lake (City) District

1.0345%

Chino (City) District

1.1765%

Chino Hills (City) District

1.0535%

Colton (City) District

1.1850%

Countywide-Unitary Base Rate

1.0000%

Fontana (City) District

1.1415%

Grand Terrace (City) District

1.1215%

Hesperia (City) District

1.0740%

Highland (City) District

1.1645%

Loma Linda (City) District

1.1210%

Montclair (City) District

1.1925%

Needles (City) District

1.0125%

Ontario (City) District

1.1340%

Rancho Cucamonga (City) District

1.0825%

Redlands (City) District

1.1150%

Rialto (City) District

1.2150%

San Bernardino (City) District

1.2205%

State Unitary Utility Allocation

1.0000%

Twentynine Palms (City) District

1.0115%

Unincorporated Area Baseline

1.0000%

Upland (City) District

1.0810%

Victorville (City) District

1.1460%

Yucaipa (City) District

1.0550%

Yucca Valley (Town) District

1.0450%

Other San Bernardino County Property Tools

Tax-rate research becomes more useful when paired with parcel-level information. These tools help users locate properties, estimate potential taxes, review transfer-related charges, and examine zoning or geographic details.

San Bernardino County Property Search

Search property information by owner name, address, parcel number, city, ZIP code, or other available property filters.

San Bernardino Property Tax Calculator

Estimate potential annual property taxes by entering property value and using relevant tax-rate information.

San Bernardino Doc Stamp Calculator

Estimate applicable documentary transfer taxes or related charges for qualifying real estate document transactions.

San Bernardino County Zoning and Maps

Explore property locations, parcel boundaries, zoning information, maps, and related geographic details.

How Property Tax Rates Are Applied in San Bernardino County

A property tax calculation begins with the taxable assessed value established under California assessment rules. The applicable tax rate is then determined by the parcel’s tax rate area. Proposition 13 generally limits the basic property tax levy to 1% of assessed value, while voter-approved bonded debt and other applicable charges can increase the total obligation.

Assessed Value and Taxable Value

Under Proposition 13, a property generally receives a base-year value when ownership changes or qualifying new construction occurs. That value becomes the starting point for future assessments and is generally adjusted annually by an inflation factor capped at 2%.

The Applicable Tax Rate

The basic levy is generally 1% of assessed value, but the amount appearing on a particular parcel’s bill can be higher. San Bernardino County notes that the applicable rate varies by location because voter-approved bond debt and other local components differ between tax rate areas.

Tax Rate Area Assignment

A tax rate area, or TRA, identifies a geographic combination of cities, schools, and revenue districts using the regular assessment roll. The California Board of Equalization assigns each TRA a unique six-digit number, allowing parcel locations to be connected with their applicable taxing jurisdictions.

Special Charges and Assessments

Not every amount on a property tax bill represents the basic ad valorem tax. Depending on the parcel, additional voter-approved taxes, special assessments, direct charges, or other local obligations may appear and increase the total amount due.

Reassessment After Ownership Changes

Buying a property can establish a new base-year value under California law. The San Bernardino County Assessor generally appraises real property when ownership changes or qualifying new construction occurs, which can make a new owner’s assessment substantially different from the seller’s previous taxable value.

Homeowner Exemption

Eligible homeowners who occupy a property as their principal residence may claim California’s Homeowners’ Exemption. San Bernardino County states that the exemption reduces taxable value by $7,000, which can lower the resulting property tax by approximately $70.

Why San Bernardino County Has Different Tax Districts and Local Rates

The county stretches across a large geographic area with cities, unincorporated communities, school districts, and numerous service jurisdictions. Because these areas do not all receive or fund the same services, parcels can fall within different tax rate areas and carry different combinations of local charges.

Check Property Tax Rates in Nearby California Counties

Comparing nearby counties can give buyers, homeowners, investors, and researchers useful context when evaluating real estate costs. California Property Checker provides county-specific property information that can help users research tax rates alongside other property details.

Frequently Asked Questions

A purchase can trigger a change in ownership and establish a new base-year value for property-tax purposes. The resulting assessment is generally based on the property’s value at the time of the ownership change, subject to applicable exclusions or special rules.

Similar properties can have different bills because their base-year values may have been established at different times. Under Proposition 13, a long-term owner’s factored base-year value can remain substantially different from the assessed value established after a more recent purchase.

A supplemental bill can arise after a change in ownership or qualifying new construction creates a new assessment. It generally reflects the difference between the previous and newly established taxable values for the applicable portion of the tax year.

Secured property taxes are generally paid in two installments. The first installment is due November 1 and becomes delinquent after December 10; the second is due February 1 and becomes delinquent after April 10.

A delinquent installment can result in statutory penalties. Property owners should review the current tax bill and county payment instructions for the exact amount required, particularly when making a late payment.

Yes. San Bernardino County provides assessment review and appeal procedures. Property owners who disagree with an assessment can use the county’s available review process and, when appropriate, pursue an appeal through the Assessment Appeals Board.

Potentially. When a property’s market value on January 1 falls below its Proposition 13 factored base-year value, a Proposition 8 decline-in-value assessment may apply. The temporary value can change with subsequent annual market conditions.

Not every repair or maintenance project creates a new assessment. Qualifying new construction can be assessed separately, however, so substantial additions or improvements may increase the property’s taxable assessed value under applicable California rules.

The countywide effective rate is useful for comparison but cannot determine an exact parcel bill. For a specific property, the applicable tax rate area and local charges should be verified through the county’s assessment and tax records. The Assessor directs taxpayers seeking an exact rate to the County Auditor-Controller.

The $730 figure is only a county-level estimate based on the 0.73% effective rate. An actual bill uses the property’s taxable assessed value and applicable parcel-specific tax components, including exemptions, bonds, special assessments, and other charges.

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