Important Dates

JANUARY 1

FEBRUARY 1

Second installment of real estate taxes is DUE (DELINQUENT after 5:00 PM on April 10).

FEBRUARY 15

Deadline for timely filing of affidavits and claims for exemptions (late after 5:00 PM; a postmark before midnight is considered timely) for real property, including Veterans’ and Disabled Veterans’.
Last day to file for the Homeowners’ Exemption claim (late after 5:00 PM; a postmark before midnight is considered timely) to receive the maximum exemption ($7,000 of assessed value).

APRIL 10

SECOND INSTALLMENT¹ OF REAL ESTATE TAXES BECOMES DELINQUENT AFTER 5:00 PM (a postmark before midnight is considered timely).
Annual payment on the Installment Plan of Redemption is due.

¹The property tax year (fiscal year) runs from July 1 to June 30. Property is taxed as of January 1 for payment in the following fiscal year.

JUNE 1

JUNE 30

Last day of the property tax year (fiscal year).
DELINQUENT property becomes TAX DEFAULTED for nonpayment of taxes. If delinquent taxes are not paid in full, the property is subject to the power of sale after five (5) years for residential property, and after three (3) years for non-residential commercial property. Last day (prior to 5:00 PM) to open an installment plan of redemption on those parcels in their fifth year of delinquency.

JULY 1

First day of the property tax year (fiscal year).
First day affidavit and claim for homeowner or renters assistance may be filed with the State Franchise Tax Board (if funding is available).

JULY 2

First day to file an application for a “Decline-in-Value Review”.
First day to file an Assessment Appeal Application for equalization of assessment.

SEPTEMBER – FOURTH MONDAY

OCTOBER 1

Beginning day of annual secured tax bill mailing (by Treasurer and Tax Collector).

OCTOBER 15

Last day affidavit and claim for homeowner or renters assistance may be filed with the State Franchise Tax Board (if funding is available).

OCTOBER 31

NOVEMBER 1

The first installment of real estate taxes is DUE (DELINQUENT after 5:00 pm on December 10).

NOVEMBER 30

Last day to file an ASSESSMENT APPEAL APPLICATION for reduction of assessment made in regular period in Los Angeles County. If November 30 falls on a Saturday, Sunday, or a legal holiday, an application is valid if either filed or postmarked by the next business day.
Last day to file an application for a “Decline-in-Value Review” with our office. If November 30 falls on a Saturday, Sunday, or a legal holiday, an application is valid if either filed or postmarked by the next business day. This should be done if you feel the market value of your property is below your Proposition 13 value.

DECEMBER 10

FIRST INSTALLMENT^¹ OF REAL ESTATE TAXES BECOMES DELINQUENT AFTER 5:00 PM (a postmark before midnight is considered timely).
Last day to file late Homeowners’ Exemption to receive 80% of the exemption.
Last day to file late Veterans’ Exemption to receive 80% of the exemption.
Last day to file late Disabled Veterans’ Exemption to receive 90% of the exemption.
Last day to terminate Homeowners’, Veterans’, and Disabled Veterans’ exemptions.

DECEMBER18

the last day to file a claim for Unclaimed Property Tax Refunds in San Bernardino County is December 18, 2018, for refunds that were issued between March 27, 2007, and August 24, 2014. These refunds are due to a reduction in assessed value after property taxes have been paid. Taxpayers were previously mailed refund claim forms that were never returned to office for processing, or were mailed warrants that stale dated.
State law allows for property tax refunds that remain unclaimed after four years to be transferred to the County’s general fund if ordered by the Board of Supervisors. The unclaimed refunds that have exceeded the four-year time limit will be presented to the Board of Supervisors on December 18, 2018, to obtain such approval.

Taxpayers have the ability to search for property tax refunds by the parcel number or property address and request a claim form at www.SBCounty.gov/ATC/Pirfnet or may contact the San Bernardino County Auditor-Controller/Treasurer/Tax Collector at 909-382-3090.

¹The property tax year (fiscal year) runs from July 1 to June 30. Property is taxed as of January 1 for payment in the following fiscal year.