San Bernardino Property Tax Appeal

San Bernardino Property Tax: Real Property

In 1978, Proposition 13 was passed which allowed California properties to be reassessed to

current market value only in instances of a change in ownership or the completion of new

construction (called the base year value). In addition, Proposition 13 has limited annual increases

in the base year value of real property to no more than 2 percent; that is except when property

changed ownership or underwent new construction.

San Bernardino Property Tax: Personal Property

Personal property tax, also known as a “Luxury Tax,” is collected on pricey possessions, such

as yachts and air planes. Property that is not real property (e.g., land) is considered personal

property for which the state of California issues an unsecured tax bill.

Each year, business owners must detail the cost of all their supplies, equipment, and fixtures in a

571-L. A business not only must pay for items that they own such as machinery, fixtures, office

furniture and equipment, but also, depending on the agreement made, may need to account for

leased equipment. While computers are understandably taxable, operating systems are included

on the taxable-items list. However, most application software isn’t taxable, nor is business

inventory.

Tax Appeal: San Bernardino

If a business disagrees with the assessment made, first contact the appropriate county to request

an explanation of how the assessment was determined and inform the assessor of any facts

affecting the value of the property. Most disagreements are settled this way, however, if an

agreement cannot be reached an appeal should be considered.

In most counties an appeal is heard at an administrative hearing before the Board of

Equalization. The property owner has the burden of proving that the assessor has improperly

valued the property and the property owner can be represented by a lawyer.

We specialize in real and personal property tax filings. When needed, we know how to file

and effectively win an appeal in any county. We represent our clients throughout the filing and

appeals processes.