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Assessment Appeals

INFORMAL REVIEWS

• Differences over the valuation of property between the Taxpayer and the Assessor may arise when a notice of a new assessed value is issued. The taxpayer may contact the Assessor’s office for an informal review to discuss the basis for the new values and to provide any information relating to the value of the property.

APPEALS

• Differences over the valuation of property that cannot be resolved by discussion with the Assessor's Office are handled by the Assessment Appeals Board. This is an independent board composed of private citizens appointed by the County Board of Supervisors. At a formal hearing, the Assessment Appeals Board considers all information presented by the property owner and the Assessor's Office, and then establishes the value of the property in question.
  
  

• An appeal on a regular assessment must be filed between July 2nd and November 30th.
  




• An appeal on a supplemental assessment must be filed within 60 days of the mailing date on the supplemental notice.





• An appeal on an escape assessment must be filed within 60 days of the mailing of the notice of enrollment of escape assessment.

• An appeal on a damaged property reassessment must be filed within 6 months of the mailing of the notice of reassessment.
   

• An Application For Changed Assessment is available from the Clerk of the Board and is subject to a $45 filing fee.

• Appeal forms must be filed with the following:

County of San Bernardino
Clerk of the Board
County Government Center
385 North Arrowhead Avenue, Second Floor
San Bernardino, CA 92415-0130
(909) 387-4413
Clerk of the Board Website

Want to learn more about the appeals process?  A video describing the assessment appeal process, Your Assessment Appeal, is available on the California State Board of Equalization website.

For more information, contact the Assessor's district office nearest the location of your property.