San Bernardino County property tax rates by district, 2025-26 and 2026-27
San Bernardino County's tax rate areas mix dozens of school, college and water districts. Each year the Board of Supervisors adopts the rate for every district that levies voter-approved debt. The 2026-27 rates were adopted on September 1, 2026 (Resolution 2026-133) and the 2025-26 rates on September 9, 2025 (Resolution 2025-194). Your total rate is 1% plus the rates of the districts that overlap your parcel.
| District | 2025-26 rate | 2026-27 rate |
|---|---|---|
| County general levy (Prop 13) | 1.00000000% | 1.00000000% |
| San Bernardino City Unified | 0.08169816% | 0.08894654% |
| Fontana Unified | 0.08647212% | 0.08189119% |
| Chino Valley Unified | 0.08273693% | 0.08123720% |
| Redlands Unified | 0.07442314% | 0.09871228% |
| Rialto Unified | 0.07321468% | 0.10878034% |
| Colton Unified | 0.08022841% | 0.12257972% |
| Upland Unified | 0.04655313% | 0.07321030% |
| Ontario-Montclair Elementary | 0.03801044% | 0.04627171% |
| Alta Loma Elementary | 0.04336816% | 0.01819491% |
| Etiwanda Elementary | 0.02446000% | 0.02515465% |
| Chaffey Union High | 0.03003225% | 0.02200386% |
| Victor Valley Joint Union High | 0.09806656% | 0.09033448% |
| Apple Valley Unified | 0.02678816% | 0.02573139% |
| Rim of the World Unified | 0.04001818% | 0.03570301% |
| Bear Valley Unified | 0.00681969% | 0.00708374% |
| Chaffey Community College | 0.01962915% | 0.01645009% |
| San Bernardino Community College | 0.04989275% | 0.04566430% |
| Victor Valley Community College | 0.01960532% | 0.02078168% |
| Metropolitan Water District (each annex) | 0.00700000% | 0.00850000% |
| San Bernardino Valley Municipal Water District | 0.11000000% | 0.04000000% |
| Mojave Water Agency, land only | 0.11250000% | 0.11250000% |
The table shows the larger districts that serve the valley, the High Desert and the mountains. The full Attachment A lists every district, including those that serve the county from outside it.
Valley cities: Chaffey and San Bernardino Valley districts
West valley cities such as Ontario, Rancho Cucamonga, Upland, Chino and Chino Hills generally fall in the Chaffey Community College District and inside a Metropolitan Water District member agency. East valley cities such as San Bernardino, Redlands and Rialto fall in the San Bernardino Community College District and the San Bernardino Valley Municipal Water District. A typical total is 1% plus one or two school districts, one college district and a water rate, When we add up the 2026-27 adopted rates for the districts that usually overlap nine valley cities, the totals come to about 1.07% to 1.19%. That is our estimate, not a published rate for any parcel.
2026-27: a lower water rate in the east valley
The San Bernardino Valley Municipal Water District rate fell from 0.11% to 0.04% for 2026-27. On a net assessed value of $541,565 that change alone cuts the bill by about $379. Several school bond rates rose at the same time: Colton Unified from 0.080% to 0.123% and Rialto Unified from 0.073% to 0.109%. Whether your bill went up or down depends on your mix.
High Desert and mountain rates
In Victorville, Hesperia and Apple Valley, the Mojave Water Agency levies 0.1125% on land value only, plus 0.055% on land and improvements inside its Improvement District No. 2. Victor Valley Joint Union High's 0.0903% is one of the larger school rates in the county. In the mountains, Rim of the World Unified (Lake Arrowhead) is 0.0357% and Bear Valley Unified (Big Bear) only 0.0071%, and the Crestline-Lake Arrowhead Water Agency adds its own bond rates.
San Bernardino County property tax by city: the 1% floor
Because the county's per-area rate list was not available to us, the table below shows the part of the bill every owner pays: 1% of net value. It uses Redfin's median sale price for the three months to September 2026, less the $7,000 homeowners' exemption. Add your school, college and water rates from the table above, plus direct charges, to reach your full bill. Your tax rate area and every rate in it are printed on your bill.
| City or community | Redfin median sale price, 3 months to Sept 2026 | 1% general levy at that price |
|---|---|---|
| Rancho Cucamonga | $804,617 | $7,976 |
| Ontario | $657,687 | $6,507 |
| Fontana | $644,693 | $6,377 |
| San Bernardino | $504,760 | $4,978 |
| Redlands | $649,691 | $6,427 |
| Chino | $749,643 | $7,426 |
| Chino Hills | $984,531 | $9,775 |
| Upland | $802,118 | $7,951 |
| Victorville | $444,788 | $4,378 |
| Hesperia | $470,276 | $4,633 |
| Lake Arrowhead | $589,719 | $5,827 |
| Big Bear City | $358,829 | $3,518 |
Getting your exact rate
Call the Auditor-Controller's property tax section, or look up your bill on the Auditor-Controller/Treasurer/Tax Collector (ATC) website, which lists each district on your parcel and its rate. The BOE puts San Bernardino County's 2024-25 average rate at 1.127%.
Sample 2026-27 bill on a typical San Bernardino County home
Zillow's typical San Bernardino County home value was $548,565 in September 2026. This example assumes a parcel in the Chino area that is taxed by Chino Valley Unified, Chaffey Community College and the Metropolitan Water District. Your own parcel may carry other districts.
| Line | Basis | 2026-27 amount |
|---|---|---|
| Purchase price (base year value) | Sale price | $548,565 |
| Net after homeowners' exemption | $548,565 - $7,000 | $541,565 |
| General levy | 1.00000000% | $5,415.65 |
| Chino Valley Unified bonds | 0.08123720% | $439.95 |
| Chaffey Community College bonds | 0.01645009% | $89.09 |
| Metropolitan Water District | 0.00850000% | $46.03 |
| Ad valorem total | 1.10618729% | $5,990.72 |
That is about 1.09% of the price paid, or $2,995.36 per installment, before direct charges such as sewer, trash, lighting or a Mello-Roos special tax.
The 2% cap in later years
Prop 13 limits increases in your assessed value to 2% a year. At the maximum, $548,565 becomes $559,536 in year two and about $668,698 by year ten. District bond rates change every September, as the table above shows. Read the California property tax guide for the full statewide rules.
Exemptions from the San Bernardino County Assessor
The Assessor-Recorder-County Clerk (ARC) handles exemptions and value reviews.
Homeowners' exemption in San Bernardino County
The ARC describes the $7,000 exemption as saving about $70 a year. File form BOE-266 by 5 p.m. on February 15 after you buy for the full exemption; claims filed February 16 to 5 p.m. on December 10 get 80%. The ARC accepts forms by email at PropInfo@arc.sbcounty.gov. If you inherit a home under Prop 19, file the homeowners' exemption within one year of the transfer.
Disabled veterans in San Bernardino County
Qualifying disabled veterans and surviving spouses can claim a larger exemption on their principal residence. The low-income version is refiled each year. Ask the ARC for the current amounts and form.
Prop 19 transfers into San Bernardino County
Owners aged 55 or older, severely disabled owners and disaster victims can move a factored base year value to a replacement home anywhere in California. For someone selling in Los Angeles or Orange County and buying in the Inland Empire or the High Desert, that can keep the bill well below the table above. File the claim with the San Bernardino County ARC. Our Prop 19 guide explains the limits and deadlines.
Supplemental bills after you buy in San Bernardino County
Like every California county, San Bernardino County reassesses a home when it sells and issues a supplemental bill for the gap between the new value and the old one, prorated to June 30. A purchase between January and May brings a second supplemental bill for the next fiscal year. The bill comes to you, not your lender.
Estimating the supplemental bill
The ARC offers ParcelQuest Lite and its Assessor's Parcel Access map for property information. Multiply the difference between your price and the seller's assessed value by your total rate, then by the share of the fiscal year left after closing, for a rough figure.
Mello-Roos and direct charges in San Bernardino County
Many subdivisions built in the county since the 1980s pay a community facilities district (Mello-Roos) special tax. Each CFD special tax is listed as a direct charge on the bill, with a phone number for the agency. The ATC distributes property tax to more than 600 taxing entities, so many bills carry several fixed charges.
Checking a CFD on a San Bernardino County home
Ask for the seller's latest bill and the Notice of Special Tax, then call the CFD administrator to learn the annual amount, the escalator and the payoff year. The Mello-Roos guide lists the questions.
Paying San Bernardino County property tax and deadlines
The ATC moved to a new cloud-based property tax system, TaxSys, on July 14, 2025, with a redesigned website at SBCountyATC.gov. The county calls paying online there the safest, fastest and most affordable method. The ATC calculates taxes for more than 900,000 parcels. Check the site for current e-check and card fees and for the partial-payment and postponement pages.
2026-27 San Bernardino County due dates
- First installment: due November 1, 2026; late after December 10, 2026.
- Second installment: due February 1, 2027; late after April 10, 2027.
- Late penalty: 10% on each late installment under state law.
Transfer tax when you sell
The Recorder's 2026 fee schedule lists the county documentary transfer tax at $0.55 per $500 of value, or $1.10 per $1,000. Our transfer tax guide covers who pays it.
Lowering your San Bernardino County assessment
San Bernardino County gives you a long window for a free review and a shorter one for a formal appeal.
Prop 8 decline in value review: form ARP-068
If your home was worth less than its assessed value on January 1, ask the ARC for a free Prop 8 review on form ARP-068. The ARC accepts applications from January 1 to December 31 and treats them as on time if postmarked by December 31. Once reduced, the value is reviewed each year.
Assessment Appeals Board: $45 per application
For a formal appeal, file with the Clerk of the Board between July 2 and November 30, 2026. Each application needs a $45 non-refundable processing fee, with a hardship waiver form available. Contact COB@sbcounty.gov or (909) 387-4413. Filing an appeal does not pause your tax payments.