ARP-096, Claim for Tax Deferral- Damaged property, is the form the San Bernardino County Assessor-Recorder-County Clerk uses to receive a request for tax deferral on damaged property. It is one of the San Bernardino County property tax forms handled by the Assessor's office, and it applies only when a reassessment application for the damage was filed within 12 months of the date of damage. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form and the county's forms list are published by the agency at arc.sbcounty.gov.
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What is ARP-096?
ARP-096, Claim for Tax Deferral- Damaged property, is a one-page San Bernardino County form on which a property owner states, "I hereby apply for tax deferral for damaged property," and identifies the parcel affected.
The San Bernardino County Assessor-Recorder-County Clerk issues the form, and the county's forms list places it with the Assessor's documents. The form asks for three identifying entries: the Assessor's Parcel Number, the name of the owner and the property address. It then asks one eligibility question, whether the property's taxes are paid through an impound account, and ends with a signature and date.
Two conditions are printed on the form itself. First, the application for reassessment of damaged property must have been filed with the Office of the Assessor within 12 months of the date of damage. Second, by statutory requirement, taxes paid through an impound account are not eligible for tax deferral.
The lower part of the page, headed Assessor's Use Only, records whether the deferral was authorized or denied, by whom, on what date and, for a denial, the reason. The applicant does not complete that block.
The county's forms list also shows a separate ARP-033: Damaged Property Reassessment Application. ARP-096 is a different document: it is the deferral claim, not the reassessment application it refers to. The revision printed on this form is ARP 096 Rev. (01-25).
Who needs to file ARP-096?
Owners of damaged property in San Bernardino County who want to apply for tax deferral for that property use this claim. The form is built on one prerequisite: an application for reassessment of the damaged property must already have been filed with the Office of the Assessor within 12 months of the date of damage.
Who should not use it: if the property's taxes are paid through an impound account, the form states that those taxes are not eligible for tax deferral, per statutory requirement. The form asks you to answer YES or NO to the question on impound payment, so check how your property taxes are paid before you complete it.
The form has a single signature line and does not say whether anyone other than the owner may sign for the owner or what authority a representative needs. For questions about eligibility or about who may sign, contact the Assessor's office at 909.387.8307 or toll free at 1.877.885.7654.
When to file ARP-096
The triggering event is damage to the property followed by a reassessment application: the form states that the application for reassessment of damaged property must have been filed with the Office of the Assessor within 12 months of the date of damage. Confirm that this 12-month condition is met before you send the claim.
The form prints no separate due date for the claim itself and no processing time. For timing questions about the deferral, contact the Assessor's office at 909.387.8307 or toll free at 1.877.885.7654.
How to fill out ARP-096
Confirm the form applies to you
Check that a reassessment application for the damage was filed with the Office of the Assessor within 12 months of the date of damage, and that your taxes are not paid through an impound account.
Enter the Assessor's Parcel Number
Under the statement "I hereby apply for tax deferral for damaged property," write the parcel number in the ASSESSOR'S PARCEL NUMBER field.
Enter the name of the owner
In NAME OF OWNER, write the owner's name as it should appear on the claim.
Enter the property address
In PROPERTY ADDRESS, write the address of the damaged property.
Answer the impound account question
Next to TAXES PAID THROUGH IMPOUND ACCOUNT, mark YES or NO. The form states that taxes paid through an impound account are not eligible for deferral.
Sign and date the claim
Add your signature and the date in the Signature and Date fields at the bottom of the applicant section.
Skip the Assessor's Use Only block
Leave Deferral Authorized by, Deferral Denied by and Reason for Denial blank; the Assessor's office fills them in.
Review and download the completed PDF
Check the parcel number, name, address and impound answer, then download or print the completed PDF from FillingPDF and mail it as described under How to submit.
How to submit ARP-096
The form gives one channel: mail. Mail the completed form to San Bernardino County Assessor's Office, 222 W. Hospitality Lane, 4th Floor, San Bernardino, CA 92415-0311.
- By mail: send the signed and dated form to the address above. The form names no online portal, fax number or in-person drop-off for this claim.
- Questions: the Assessor-Recorder-County Clerk's office lists 909.387.8307 and, toll free, 1.877.885.7654. Its website is arc.sbcounty.gov.
Leave the Assessor's Use Only block blank; the Assessor's office completes it when it authorizes or denies the deferral. FillingPDF lets you fill out and download the PDF; submission follows the mailing channel above.
Common mistakes to avoid
- Sending the claim when no application for reassessment of the damaged property was filed with the Office of the Assessor within 12 months of the date of damage.
- Claiming deferral on a property whose taxes are paid through an impound account; the form says those taxes are not eligible for tax deferral.
- Leaving the impound question (YES or NO) unanswered.
- Submitting the form without a signature and date.
- Writing in the Assessor's Use Only block (deferral authorized or denied, reason for denial), which the Assessor's office completes.
- Mailing the claim anywhere other than San Bernardino County Assessor's Office, 222 W. Hospitality Lane, 4th Floor, San Bernardino, CA 92415-0311.
- Leaving out the Assessor's Parcel Number, owner name or property address, which identify the damaged property.
Frequently asked questions
What is ARP-096, Claim for Tax Deferral- Damaged property?
ARP-096 is a San Bernardino County Assessor-Recorder-County Clerk form for applying for tax deferral on damaged property. It identifies the parcel, owner and address, asks whether taxes are paid through an impound account, and is signed and dated by the applicant.
Who is not eligible for tax deferral on ARP-096?
Property whose taxes are paid through an impound account is not eligible. The form says this is a statutory requirement and asks you to mark YES or NO on whether your taxes are paid that way, so check before you complete it.
What is the deadline for the tax deferral claim?
The form prints no separate due date for the claim itself. It does state that the application for reassessment of damaged property must have been filed with the Office of the Assessor within 12 months of the date of damage.
Where do I mail the San Bernardino County tax deferral claim?
Mail the completed form to San Bernardino County Assessor's Office, 222 W. Hospitality Lane, 4th Floor, San Bernardino, CA 92415-0311. The form names no other submission channel. Questions go to 909.387.8307 or toll free 1.877.885.7654.
Do I need to file a reassessment application before ARP-096?
The form says an application for reassessment of damaged property must have been filed with the Office of the Assessor within 12 months of the date of damage. The county's forms list shows ARP-033: Damaged Property Reassessment Application as a separate form.
Can I fill out ARP-096 online?
Yes. You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service and does not file the claim with the county; you mail it to the Assessor's office yourself.
What is the Assessor's Use Only section on ARP-096?
It is the block at the bottom where the Assessor's office records whether the deferral was authorized or denied, who decided, the date and any reason for denial. The applicant leaves it blank.
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