San Bernardino County Assessor

Delivers Supplemental Roll 


SAN BERNARDINO, CA (May 12, 2017) – On Thursday, May 11, 2017, San Bernardino County Assessor Bob Dutton signed the Supplemental Tax Assessment Roll. State law requires county assessors to reappraise property upon a change in ownership or new construction to pick up changes in assessed value that occur in the middle of a fiscal year, whether an increase or decrease.

Three times a year, a supplemental roll is provided by Assessor Bob Dutton to the San Bernardino County Auditor/Controller/Tax Collector. Supplemental Assessment Roll #112 contained a net assessed value of $2,704,421,622 with a total of 24,730 parcels, which is a slight increase from the prior year, indicating an increase in property values for San Bernardino County.


“As Assessor-Recorder-Clerk, my goal is to fairly and accurately assess all property in San Bernardino County, and to inform property and business owners of potential opportunities available to help lower their property taxes,” said San Bernardino County Assessor-Recorder-Clerk Bob Dutton.


Changes in ownership or completed new construction are referred to as ’supplemental events’ and result in supplemental assessments, in addition to the annual property tax bill determined by the annual roll. Supplemental assessments apply to real property such as land, improvements, fixtures and taxable possessory interests, but do not apply to personal property or any property not subject to Proposition 13.

For more information on Supplemental Roll #112, including city-specific data, click here: