Property taxes in San Bernardino

San Bernardino property tax: the 2 Mello-Roos districts the city formed, the levies and the Prop 13 rules, with each source. The county sets and collects the tax.

Each block below is marked county or state data, San Bernardino code or CA state law, and links to its source (checked October 2026). General information, not legal advice.

Mello-Roos districts

State data San Bernardino has formed 2 Mello-Roos community facilities districts. A home inside one pays a special tax on its property tax bill, in addition to the rate above.

San Bernardino CFD No 2018-2 (bonds run to 2053)
San Bernardino CFD No 2021-1 (bonds run to 2052)

The state data gives no tax amounts. Your tax bill shows them; the address lookup lists the districts named for the city. School, water and other districts may have formed districts here too. Source: California State Treasurer, DebtWatch (reporting year 2025).

The state rules underneath

CA state law California law sets this statewide. 1% property tax limit (Prop 13): The general property tax on real property may not exceed 1% of its full cash value; voter-approved bond debt is levied on top (Cal. Const. art. XIII A, § 1(a), (b)). 2% annual cap on assessed value: The base year value rises each year by the California CPI change, but never more than 2% (Rev. & Tax. Code § 51(a)(1)(D)). California property tax rules — the full state rule →

Utility users tax

San Bernardino code What San Bernardino's code adds
Tax on electricity	7.75% of electricity charges. § 3.44.050 · code text The tax imposed by this section shall be at the rate of 7.75% of the charges made for such energy and shall be paid by the person paying for such energy.
Tax on water, phone or cable	At most 7.75% of communication service charges. Applies: Communication services, including phone and video (cable); the code states only the maximum rate. § 3.46.040 · code text The maximum tax imposed by this section shall be at the rate of 7.75% of the charges made for such services and shall be collected from the service user by the communication services supplier or its billing agent.

Who this affects

HomeownersBuyersReal estate agents

Frequently asked questions

Does San Bernardino have Mello-Roos districts?

Yes. San Bernardino has formed 2 Mello-Roos community facilities districts (State Treasurer data). Only homes inside a district pay its special tax.

Does San Bernardino charge a utility users tax?

San Bernardino's code: 7.75% of electricity charges. (§ 3.44.050); At most 7.75% of communication service charges. (Communication services, including phone and video (cable); the code states only the maximum rate.) (§ 3.46.040).

General information, not legal advice.