ARP-068 is the application the San Bernardino County Assessor-Recorder-County Clerk uses when an owner believes the full value of a property on the last January 1 lien date was less than its assessed value. It is one of the San Bernardino County property tax forms handled by the Assessor's office, and the Assessor notifies you of the review result by mail. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original is published by the county at arc.sbcounty.gov.
Last updated
What is ARP-068?
ARP-068: Application for 'Declined in Value', Proposition 8 is the San Bernardino County Assessor-Recorder-County Clerk form property owners use to ask the Assessor to review whether a property's full value on the January 1 lien date was lower than its assessed value.
The printed title of the form is "Application for 'Decline in Value' Reassessment (Prop. 8)". It rests on the rule the form states: under California law, the taxable value of real property is the lesser of its base year value, compounded annually by an inflation factor (not to exceed 2%), or its full value on the lien date, January 1. That lets the Assessor take into account reductions in value from damage, destruction, depreciation, obsolescence, removal of property or other factors causing a decline in value.
The form collects the parcel number, owner and property details, your opinion of value as of January 1, the current assessment as of January 1, the purchase price and date, whether the property produces income, and any evidence of value. The Assessor notifies you of the results of its review by mail.
ARP-068 is not an assessment appeal. The Assessment Appeal Application is a separate form filed with the Clerk of the Board. The form also applies only to declines in value: if you disagree with a reassessment made by the Assessor's office, your appeal rights were explained in the notice previously mailed to you.
Who needs to file ARP-068?
Property owners who have evidence that the full value of their property on the last lien date (January 1) was less than its assessed value use ARP-068. The form asks them to complete the requested information and return it to their local Assessor's Office.
Evidence the form invites you to give includes specific comparable sales, realtor listings, a recent appraisal from a lender or a private appraiser, and the condition of the property. If the property produces income, the form asks for rent or lease information, expenses and income.
Do not use this form if your disagreement is with a reassessment made by the Assessor's office. The form says it applies only to "Declines in Value" and that your rights to appeal such a reassessment were explained in the notice previously mailed to you.
The form also reminds you that you have the right to file an Assessment Appeal with the Clerk of the Board's office. Filing ARP-068 does not replace that appeal. The form has one signature line and does not describe representatives or agents.
When to file ARP-068
The triggering event is evidence that the property's full value on the last lien date, January 1, was less than the assessed value. ARP-068 prints no due date of its own for the application.
The appeal route has a window. The form states that decline in value appeals must be filed with the Clerk of the Board's office during the annual filing period, which runs from July 2nd thru November 30th. If you want to preserve your right to appeal, do not rely on the application alone: the Assessment Appeal Application is a separate filing.
Comparable sales you cite must not be more than 90 days after the lien date, January 1, under Section 402.5 of the Revenue and Taxation Code. The Assessor notifies you by mail of the results of its review; the form gives no processing time.
Documents you need
- Comparable sales you want considered, if any; they must not be more than 90 days after the lien date, January 1 (Revenue and Taxation Code Section 402.5). Attach them or list them on the back of the form.
- Listings from realtors, if you want them considered; attach them or list the details on the back of the form.
- A recent appraisal from a lender or a private appraiser, if you have one; attach it or list its details on the back of the form.
- Rent or lease information, expenses and income, only if the property is income producing and you answered Yes to that question.
How to fill out ARP-068
Enter the Assessor's Parcel Number
Write the Assessor's Parcel Number of the property you are asking the Assessor to review, in the first field under the property block.
Enter your name and mailing address
Fill in Name, Mailing Address and City. Check the box under NOTE only if you want your mailing address changed as indicated.
Enter the property address and phone
Write the Property Address and a Daytime Telephone No., the form's contact window being between 8:00 a.m. and 5:00 p.m.
State your opinion of value
Enter Your Opinion of Value as of January 1, the lien date, based on the evidence you have.
Enter the current assessment
Enter the Current Assessment as of January 1, as shown on your assessment records.
Enter purchase price and date
Fill in Your Purchase Price and Date of Purchase.
Answer the income-producing question
Mark Yes or No for whether the property is income producing. If Yes, include rent or lease information, expenses, income and similar details.
Add information supporting the value
List or attach comparable sales, realtor listings, a recent appraisal and notes on the condition of the property, using the back of the form if needed. Comparable sales must not be more than 90 days after January 1.
Sign and date the application
Sign on the SIGNATURE line and enter the DATE.
Review and download the completed PDF
Check every field, then download or print the completed PDF from FillingPDF and return it to your local Assessor's Office as described under How to submit.
How to submit ARP-068
The form says to return the completed application to your local Assessor's Office, and the Assessor notifies you of its review results by mail. It names no portal or other channel.
- Assessor-Recorder-County Clerk (letterhead): 222 W. Hospitality Lane, 4th Floor, San Bernardino, CA 92415-0311. Website: arc.sbcounty.gov. Telephone: 909-387-8307 or 1-877-885-7654.
- Evidence: attach comparable sales, realtor listings or an appraisal, or list information on the back of the form.
- Assessment appeal: a decline in value appeal is filed separately with the Clerk of the Board's office between July 2nd and November 30th.
Call the office at the numbers above if you need to confirm which Assessor's office location takes your application. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Using ARP-068 to dispute a reassessment made by the Assessor's office; the form applies only to declines in value and points to the notice previously mailed to you for those appeal rights.
- Treating the application as a substitute for an Assessment Appeal; decline in value appeals are filed with the Clerk of the Board's office from July 2nd thru November 30th.
- Entering an opinion of value for a date other than January 1; the form asks for your opinion of value and the current assessment as of January 1.
- Citing comparable sales dated more than 90 days after the January 1 lien date, which Section 402.5 of the Revenue and Taxation Code does not allow.
- Answering Yes to the income-producing question without including rent or lease information, expenses and income.
- Submitting no evidence of value when the form asks for any information that would help the Assessor, such as comparable sales, listings or an appraisal.
- Skipping the box for changing your mailing address when the mailing address you entered differs from the one on file.
- Returning the form unsigned or undated; the form has a SIGNATURE and DATE line.
Frequently asked questions
What is the ARP-068 Prop. 8 decline in value application?
ARP-068 is the San Bernardino County Assessor-Recorder-County Clerk application to ask for a review when the full value of your property on the January 1 lien date was less than its assessed value. The Assessor notifies you of the review result by mail.
What does Proposition 8 mean on this form?
The form explains it: taxable value is the lesser of the base year value, compounded annually by an inflation factor not exceeding 2%, or the full value on the January 1 lien date. That allows reductions for damage, depreciation, obsolescence or other factors.
Is ARP-068 the same as an assessment appeal?
No. ARP-068 goes to your local Assessor's Office for review. An Assessment Appeal is filed separately with the Clerk of the Board's office, and decline in value appeals must be filed between July 2nd and November 30th.
What evidence can I include with ARP-068?
The form lists specific comparable sales, realtor listings, a recent appraisal from a lender or private appraiser, and the condition of the property. Attach them or list them on the back. Comparable sales must not be more than 90 days after January 1.
Can I use ARP-068 to dispute a reassessment?
No. The form applies only to declines in value. If you disagree with a reassessment made by the Assessor's office, your appeal rights were explained in the notice previously mailed to you.
Do I need to give income information on ARP-068?
Only if the property is income producing. In that case answer Yes and include rent or lease information, expenses, income and similar details. If it is not income producing, mark No.
Can I fill out ARP-068 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is independent of San Bernardino County and does not file the form; you return it to your local Assessor's Office.
Ready to fill out ARP-068?
Fill out ARP-068 now