San Bernardino County Property Tax Guide for Homeowners and Sellers

Last updated November 13, 2026. Figures come from the San Bernardino County Auditor-Controller/Treasurer/Tax Collector, the California State Board of Equalization and California Revenue and Taxation Code section 11911; sources are listed at the end.

San Bernardino County secured property tax is billed in two installments that go late after 5 p.m. on December 10 and April 10. A late first installment costs a 10 percent penalty; a late second installment adds a $10 cost. If you sell, unpaid taxes are paid from your proceeds at closing.

This guide covers the San Bernardino County deadlines, penalties and how to sell a house in San Bernardino County when you owe taxes.

San Bernardino County property tax at a glance

When are San Bernardino County property taxes due?

The first installment is due November 1 and goes late if not paid by 5 p.m. on December 10. The second is due February 1 and goes late after 5 p.m. on April 10. When a delinquent date falls on a weekend or holiday, it moves to the next business day. For the 2026-27 bill, the first deadline is Thursday, December 10, 2026, and because April 10, 2027 falls on a Saturday, the second moves to Monday, April 12, 2027.

• The county mails delinquent notices in May for unpaid current taxes.
• The Tax Collector publishes a page on how postmarks work, so check it before relying on a mailed payment near the deadline.

How much is property tax in San Bernardino County?

The base is 1 percent of taxable value plus the voter-approved debt rates that apply to your parcel. The State Board of Equalization explains that Proposition 13 generally limits yearly increases in a property’s base year value to 2 percent until the home changes hands or is improved. The county also offers an online tool to estimate a new tax bill after a purchase.

San Bernardino County property tax late-payment calculator

Enter an unpaid installment to see the 10 percent penalty and the second-installment cost. Use the figures from your own bill.

What happens if I don’t pay property taxes in San Bernardino County?

A late first installment carries a 10 percent penalty. A late second installment carries the 10 percent penalty plus a $10 cost, so a $2,000 second installment becomes $2,210. On June 30, delinquent secured accounts are transferred to the delinquent tax roll, where 1.5 percent a month and a $15 redemption fee are added.

The county’s pages I reviewed do not state the date the property can be sold for unpaid taxes or its payment-plan terms, so call (909) 387-8308 for the redemption amount and options before you decide how to proceed. The county also publishes a penalty cancellation request form.

What is a supplemental tax bill in San Bernardino County?

A supplemental bill is an extra bill issued after a sale or new construction triggers reassessment. The county mails supplemental bills in August, January and May, and the final payment date is printed on each bill. If you inherited a home, read how we buy houses in San Bernardino County.

How to sell a house in San Bernardino County when you owe property taxes

You can sell a house with unpaid property taxes. They are a lien, so escrow pays what is owed from your proceeds and the buyer receives the property with taxes current.

1. Get your payoff figure. Call the Tax Collector at (909) 387-8308 and ask for the amount owed in the month you expect to close.
2. Expect proration. The current year’s bill is split between you and the buyer by the closing date.
3. Budget for transfer tax. State law sets the county documentary transfer tax at $0.55 per $500 of value; on a $400,000 sale that is $440.00. Some cities charge their own tax on top, so confirm with escrow.

A direct cash sale avoids a buyer’s loan and lets you set the closing date, so it can land ahead of a tax deadline. See how we buy houses in San Bernardino County.

Behind on San Bernardino County property taxes and thinking about selling? Call (424) 435-2326 or request a cash offer. There is no cost and no obligation.

Estimate your transfer tax when you sell

San Bernardino County property tax FAQ

When are San Bernardino County property taxes late?

After 5 p.m. on December 10 for the first installment (10 percent penalty) and after 5 p.m. on April 10 for the second (10 percent penalty plus a $10 cost).

What happens on June 30 in San Bernardino County?

Delinquent secured accounts move to the delinquent tax roll, with 1.5 percent a month added and a $15 redemption fee.

Where is the San Bernardino County Tax Collector?

268 W. Hospitality Lane, First Floor, San Bernardino, CA 92415, open Monday to Friday, 9 a.m. to 4:30 p.m. The phone number is (909) 387-8308.

What if the due date falls on a weekend?

The delinquent date moves to the next business day, which is why the second 2026-27 installment is due by Monday, April 12, 2027.

How do I sell a house in San Bernardino County with delinquent property taxes?

Get the amount owed from the Tax Collector, give it to escrow, and the delinquent taxes are paid from your proceeds at closing.

Sources

• San Bernardino County: Tax Collector important dates
• San Bernardino County: Tax Collector Division
• California State Board of Equalization: California Property Tax, An Overview
• California Revenue and Taxation Code section 11911

This guide is general information, not tax or legal advice. Rates, fees and dates can change; confirm the amount on your own bill with the San Bernardino County Tax Collector.