What Is the Property and Sales Tax Rate in San Bernardino County?

Understanding the local tax landscape in San Bernardino County is important for both residents and businesses. The overall taxation structure can appear intricate, influenced by various layers of levies imposed by different governmental entities. Familiarizing oneself with these components provides clarity on financial obligations within the county, helping in anticipating costs and making informed decisions.

Property Tax Rates

Property taxes in San Bernardino County are primarily governed by Proposition 13, a California constitutional amendment. It establishes a base property tax rate of 1% of a property’s assessed value. This assessed value, typically the purchase price, can only increase by a maximum of 2% annually or by the rate of inflation, whichever is less. A new base year value is established only when there is a change in ownership or upon completion of new construction.

Beyond this 1% base rate, property owners also contribute to voter-approved bonded indebtedness. These additional levies often fund local services such as schools, libraries, public safety initiatives, and other community infrastructure projects. The combination of the base 1% rate and these voter-approved additions means the combined property tax rate can vary significantly depending on the specific location of a property within the county. For example, some areas might have an effective rate around 1.15% or higher due to these extra charges.

Property tax bills itemize these different components, providing a detailed breakdown of how the total tax is calculated. These bills show the assessed value, the 1% general levy, and any specific additional assessments for bonds or services. To find the exact property tax information for a particular parcel, individuals can contact the San Bernardino County Assessor’s office for valuation details or the County Tax Collector’s office for billing inquiries.

Sales Tax Rates

Sales tax in San Bernardino County begins with the statewide base sales tax rate set by California. This statewide rate is 7.25% and applies to the sale of tangible personal property. The California Department of Tax and Fee Administration (CDTFA) is the state agency responsible for administering this tax.

San Bernardino County adds its own sales tax rate. The minimum combined sales tax rate for San Bernardino County is 7.75%. This figure includes the statewide 7.25% and an additional 0.25% county-specific rate, along with another 0.25% for local transportation funds. However, the actual combined sales tax rate can differ throughout the county due to further local district taxes.

These additional local district taxes are implemented for various purposes, such as transportation projects, public safety, or other city-specific measures. For instance, while the minimum combined rate in San Bernardino County is 7.75%, some cities within the county, like Apple Valley, Barstow, Chino, Fontana, Ontario, Redlands, and Victorville, have combined rates of 8.75%. The city of Montclair has a rate of 9.00%. The California Department of Tax and Fee Administration (CDTFA) website offers a tool to look up the most current and specific sales tax rates by address.

Special Local Taxes and Assessments

Beyond the general property and sales taxes, residents in San Bernardino County may encounter other specific, localized charges known as special taxes and assessments. These charges are distinct from broader taxes, levied for particular services or infrastructure improvements within defined geographic areas. They are not universal across the county but depend on a property’s specific location.

One common example of such a charge is a Mello-Roos Community Facilities District (CFD). These districts are formed by local governments to fund public works and services, especially in newly developing areas. Mello-Roos taxes often fund infrastructure like streets, sewers, water systems, parks, and even ongoing services such as landscaping or fire protection. These special taxes are typically collected as separate line items on annual property tax bills.

Another type of localized charge might include specific parcel taxes. These are fixed charges per parcel, rather than being based on property value, and can fund services like schools or library improvements in certain areas. Property owners can determine if their property is subject to these special taxes or assessments by reviewing their annual property tax bill, where these charges are usually itemized. Additionally, contacting local government agencies or the San Bernardino County Assessor-Recorder-County Clerk’s office can provide more detailed information regarding specific parcel assessments.