Clerk of the Board of Supervisors
Assessment appeals board function; provider and jurisdiction must be verified. Find the right local authority and check whether a license or another permit is needed.[11]
Source checked October 15, 2026[4]cob.sbcounty.gov
Opens this office’s own website. CountyWiki does not process applications, take payments or provide personal records.
Contact details & office locations ↓Online services & information
These links were found on official source pages. Each service is handled by the office.
San Bernardino County Clerk instructions for formal appeals and processing-fee waivers. The Appeals Board and Clerk operate independently of the Assessor.
Before you start
- Eligibility & access · Processing-fee waiver request
- Submit a requested processing-fee waiver with the application in place of the fee. [8]
- Deadlines · 2026 regular assessment appeals only
- For San Bernardino County’s 2026 regular assessment appeal, file July 2 through November 30, 2026. Other appeal types have separate, notice-based deadlines. [1]
- Information & documents · County-specific formal appeal application
- Use the BOE-305-AH application provided by the county where the property is located; a generic sample is not a valid filing. [2]
- Payments · Taxes while an appeal is pending
- Pay property taxes on time while an appeal is pending to avoid penalties and interest. Filing an appeal does not suspend tax payments. [3]
County steps for formal assessment appeals.
County information on assessment types and notice-specific filing periods.
The Clerk of the Board no longer issues the described unincorporated-area business licenses. Use the county referrals for activity-specific permits and the municipality for city licensing. This is a guidance entry.
Before you start
- Availability · County licensing transition
- The county Assessor FAQ dates the Clerk of the Board licensing change to 2025. It does not establish an exemption from other permits. [13]
- Eligibility & access · Listed rental, lodging, massage, bingo and adult-business referrals
- The current county handout routes the listed activity categories to Land Use Services/Code Enforcement; it does not make the Clerk of the Board their permit issuer. [14]
Fees
Fees are quoted only when a source document supports the amount and conditions.
| Service | Amount | Conditions & source |
|---|---|---|
| Assessment appeal — processing fee | $45.00per application | Non-refundable administrative processing fee; a qualifying waiver request may accompany the application instead.[9] |
These are individual fee items, not a quote for your total. Other charges or exemptions may apply; confirm the total with the office.
Forms & documents
Official forms and document pages for this office’s services.
Sources & last checked6 source pages · 15 citations
Sources were checked by an AI-assisted research process. A checked website does not mean every service or fee on it has been reviewed.
- [1] 2026 county assessment-appeal filing periods (opens in a new tab)
California State Board of Equalization · BOE LTA2026/023 — page2, 2026 county filing deadline table
Source reviewed October 15, 2026View supporting excerpt
County Assessment Appeals Filing Periods for 2026 The clerks of county assessment appeals boards and county boards of equalization have certified the assessment appeals filing period for their counties pursuant to the requirements of Revenue and Taxation Code section 1603. The regular appeals filing period in each county will begin on July 2, 2026, and will end either on September 15, 2026, or November 30, 2026, depending on whether the County Assessor has elected to mail assessment notices to all taxpayers with property on the secured roll by August 1, 2026. The following table shows the filing deadline for each county: FILING FILING COUNTY COUNTY DEADLINE DEADLINE Alameda September 15 Orange November 30 Alpine September 15 Placer September 15 Amador November 30 Plumas November 30 Butte November 30 Riverside November 30 Calaveras November 30 Sacramento November 30 Colusa November 30 San Benito November 30 Contra Costa November 30 San Bernardino November 30 Del Norte November 30 San Diego November 30 El Dorado November 30 San Francisco September 15 Fresno November 30 San Joaquin November 30 Glenn November 30 San Luis Obispo September 15 Humboldt November 30 San Mateo November 30 Imperial November 30 Santa Barbara November 30 Inyo September 15 Santa Clara September 15 Kern November 30 Santa Cruz November 30 Kings September 15 Shasta November 30 Lake November 30 Sierra September 15 Lassen November 30 Siskiyou November 30 Los Angeles November 30 Solano November 30 Madera November 30 Sonoma November 30 Marin November 30 Stanislaus November 30 Mariposa November 30 Sutter November 30 Mendocino November 30 Tehama November 30 Merced November 30 Trinity November 30 Modoc November 30 Tulare November 30 Mono September 15 Tuolumne November 30 Monterey November 30 Ventura September 15 Napa November 30 Yolo November 30 Nevada November 30 Yuba November 30
- [2] Assessment appeal FAQ (opens in a new tab)
California State Board of Equalization · BOE assessment appeals FAQ
Source reviewed October 15, 2026View supporting excerpt
You must file an Assessment Appeal Application, form BOE-305-AH, obtained from the clerk of the board of the county where your property is located. Some counties have this form available on the website of either the clerk of the board or the county assessor, or both. You must use the county application for the appeal to be considered a valid filing.
- [3] Assessment appeal FAQ (opens in a new tab)
California State Board of Equalization · BOE assessment appeals FAQ
Source reviewed October 15, 2026View supporting excerpt
Yes. You are required to pay your property taxes timely despite any appeal you have pending. Failure to do so will result in financial penalties and interest charges regardless of the outcome of your appeal. If you are granted a reduction, you will receive a refund and interest.
- [4] San Bernardino County — assessment appeal provider (opens in a new tab)
San Bernardino County · Assessment appeals — 06071
Source reviewed October 15, 2026View supporting excerpt
The Clerk of the Board of Supervisors provides administrative support for the Assessment Appeals process and oversees the filing, review, processing and scheduling of appeals before the Assessment Appeals Boards and Hearing Officers.
- [5] San Bernardino County — assessment appeal provider (opens in a new tab)
San Bernardino County · Assessment appeals — Assessment appeals — application, fee waiver and hearing process
Source reviewed October 15, 2026View supporting excerpt
The Clerk of the Board of Supervisors provides administrative support for the Assessment Appeals process and oversees the filing, review, processing and scheduling of appeals before the Assessment Appeals Boards and Hearing Officers.
- [6] San Bernardino County — assessment appeal provider (opens in a new tab)
San Bernardino County · Assessment appeals — Assessment appeal process steps
Source reviewed October 15, 2026View supporting excerpt
Appeals Process Steps
- [7] San Bernardino County — assessment appeal provider (opens in a new tab)
San Bernardino County · Assessment appeals — Assessment appeal types and filing periods
Source reviewed October 15, 2026View supporting excerpt
Assessment Appeal Types and Filing Periods
- [8] San Bernardino County — assessment appeal provider (opens in a new tab)
San Bernardino County · Assessment appeals — Processing-fee waiver request
Source reviewed October 15, 2026View supporting excerpt
If requesting a waiver of the processing fee, the waiver request form must accompany your application in lieu of the processing fee.
- [9] San Bernardino County — assessment appeal provider (opens in a new tab)
San Bernardino County · Assessment appeals — Assessment appeal — processing fee
Source reviewed October 15, 2026View supporting excerpt
The County of San Bernardino requires that a $45.00 non-refundable administrative processing fee accompany EACH Assessment Appeal Application (application) filed.
- [10] San Bernardino County — assessment appeal provider (opens in a new tab)
San Bernardino County · Assessment appeals — County assessment appeal forms and fee-waiver information
Source reviewed October 15, 2026View supporting excerpt
Forms and General Information
- [11] San Bernardino County — business licensing discovery (opens in a new tab)
San Bernardino County official website · Reviewed business licensing instructions
Source reviewed October 16, 2026View supporting excerpt
The Clerk of the Board does not issue licenses for businesses operating in the unincorporated area of the County. Businesses operating within an incorporated city should contact that city for specific licensing requirements. San Bernardino County does not issue a business license that covers the entire County.
- [12] San Bernardino County — business licensing discovery (opens in a new tab)
San Bernardino County official website · Reviewed business licensing instructions
Source reviewed October 16, 2026View supporting excerpt
The Clerk of the Board does not issue licenses for businesses operating in the unincorporated area of the County. Businesses operating within an incorporated city should contact that city for specific licensing requirements. San Bernardino County does not issue a business license that covers the entire County.
- [13] San Bernardino — current licensing referral change (opens in a new tab)
San Bernardino County · Reviewed business licensing instructions
Source reviewed October 16, 2026View supporting excerpt
As of 2025, the San Bernardino County Clerk of the Board no longer issues licenses for businesses operating in the unincorporated area of the County.
- [14] San Bernardino County business information and permit referrals (opens in a new tab)
San Bernardino County official website · PDF page 1
Source reviewed October 16, 2026View supporting excerpt
For information regarding the following businesses, contact Land Use Services Department, Code Enforcement Division at 268 W. Hospitality Lane, Suite 300, San Bernardino, CA 92415, (909) 884-4056 San Bernardino / (760) 995-8140 Hesperia
- [15] San Bernardino County — business licensing discovery (opens in a new tab)
San Bernardino County official website · Reviewed business licensing instructions
Source reviewed October 16, 2026View supporting excerpt
Additional information and contacts for County business licenses.