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San Bernardino County tax questions split between value and payment

The Assessor sets taxable value and applies exemptions; the Tax Collector sends bills, records payments, and handles delinquency.

Use the Assessor for value, parcel data, tax breaks, and a new value after a sale or new work. The Assessor does not collect the tax or decide how land may be used or who owns it by law. Ask the city or County Land Use Services about use, and check the deed or a title expert for ownership.

Use the Tax Collector for bills, payment status, copies, late fees, and old unpaid tax. The first half is due November 1 and is late after December 10. The second half is due February 1 and is late after April 10. Use the bill’s date when a weekend or holiday moves the cutoff.

You may get a supplemental bill after a home sale or new work. It does not replace the yearly bill, and the county sends it to the owner. A lender often does not cover it through an impound account, so ask the lender.

Keep the parcel number, street address, tax year, and kind of notice nearby. Call the Assessor about value or a tax break, and call the Tax Collector about the amount due, a payment, or a late fee. Do not miss the bill’s cutoff while the two offices sort out your question.

Where to see it

San Bernardino County Assessor-Recorder-Clerk and Tax Collector pages.

Official sources

Official pages

Reviewed July 28, 2026

Current rules, forms, fees, deadlines, maps, and office instructions.

Rules, forms, fees, deadlines, and office procedures can change. Check the current page before you file, pay, or rely on a date.

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