To claim the exemption, the homeowner must make a one-time filing with the county assessor where the property is located. The claim form, BOE-266, Claim for Homeowners' Property Tax Exemption, is available from the county assessor.
You must occupy the dwelling as your principal residence as of January 1 of each year to qualify for the Homeowners' Exemption for that year.
For Riverside County, the 2024 homestead exemption is $612,000. For San Bernardino County, the 2024 homestead exemption is $475,000. If you have not recorded a homestead declaration for your home, we recommend you do so. The homestead declaration puts everyone on notice that your residence is your homestead.
Eligibility Requirements: Homeowners must be age 55 or better (For married couples, only one spouse must be 55 or better to qualify.) Homeowners must have sold their former residence within 2 years of purchasing the replacement property. Both the former and replacement properties must be the owner's primary residence.
The median property tax rate in San Bernardino, CA is 1.32%, considerably higher than both the national median of 0.99% and the California state median of 1.21%. With the median home value in San Bernardino, the typical annual property tax bill reaches $2,589, which is just below the national median of $2,690.
Per the California Residential Code detached accessory structure not exceeding 120 square feet does not require a building permit if there is no plumbing, electrical, and or mechanical equipment. Please note, Sheds and/or Structures under 120 square feet do require a Planning Permit.
Types of Projects That May Be Exempt From a Building Permit in California Painting. Floor upgrades. Kitchen remodels. Small drywall projects. Common electrical work. Small outbuildings. Bathroom fixes. Fences.
A building permit is not required for the following: One-story detached accessory structures used as tool and storage sheds, playhouses, and similar uses, provided the floor area does not exceed 120 square feet (11 square meters).
Storage sheds that are less than 120 square feet and eight feet in height do not require a building permit, but still require Planning Division approval through an over-the-counter application called a Zoning Clearance.
A Residential Accessory permit is required prior to any construction of residential accessory structures greater than 120 square feet. The definition of Accessory Structure is any structure accessory to and incidental to that of the dwelling(s) and that is located on the same lot.