The Notice of Declared Documentary Transfer Tax Statement (Form ARC 110) is a one-page form of the San Bernardino County Assessor-Recorder-County Clerk. Its subtitle, (For Unrecorded Changes in Ownership), shows the situation it serves: a transfer of property that has no recorded document. It is one of the forms the office publishes alongside its San Bernardino County property tax and recording forms. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the form itself is published by the county at arc.sbcounty.gov.
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What is ARC 110?
The Notice of Declared Documentary Transfer Tax Statement (For Unrecorded Changes in Ownership), Form ARC 110, is the San Bernardino County Assessor-Recorder-County Clerk form on which a declarant states the documentary transfer tax for a change in ownership that has not been recorded.
The form identifies the property and the transfer. It asks for the APN Number, the TRA Number, the Legal Description and the Date of Transfer. It also asks for the amount on the line marked Documentary Transfer Tax $, the names of the grantor and the grantee, and the name and address of the declarant. The declarant, or an agent, dates and signs it at the bottom.
The top of the form carries a Filing Requested By: block for the name and address of the person asking for the filing. The area marked SPACE ABOVE FOR RECORDER'S USE ONLY is for the office, not for the person completing the form. The county's forms page lists the document under the Recorder.
The form is printed as ARC 110 (Rev. 02/02/2026). The county's forms page lists a separate Documentary Transfer Tax Claim for Refund, so this notice is not the refund claim.
Who needs to file ARC 110?
The people who use Form ARC 110 are the parties to a change in ownership that has not been recorded. The form names a declarant, who may be a person or an agent, and identifies a grantor and a grantee.
- Declarant or agent: completes the declarant's name and address and signs and dates the form at the bottom.
- Grantor and grantee: both are named on the form, which is why it is used for a specific transfer between identified parties.
- The person requesting the filing: enters their name and address in the Filing Requested By: block. This may be someone other than the declarant.
The form's title limits it to unrecorded changes in ownership. The form does not say who must file it or under what law. If you are unsure whether your transfer calls for it, ask the Assessor-Recorder-County Clerk at (909)387-8306.
When to file ARC 110
The form is used when there is an unrecorded change in ownership for which a documentary transfer tax is to be declared. Its title ties it to that event, and it asks for the Date of Transfer. No due date is printed on the form. For timing questions, call the Assessor-Recorder-County Clerk at (909)387-8306.
How to fill out ARC 110
Enter who requested the filing
In the Filing Requested By: block, write the NAME, STREET ADDRESS, and CITY, STATE & ZIP CODE of the person requesting the filing.
Leave the Recorder's space blank
Do not write in the area marked SPACE ABOVE FOR RECORDER'S USE ONLY.
Enter the APN Number
Write the property's APN Number in the box provided.
Enter the TRA Number
Write the TRA Number for the property.
Enter the Date of Transfer
Give the Date of Transfer of the change in ownership.
Enter the documentary transfer tax
On the line marked Documentary Transfer Tax $, enter the tax amount declared for the transfer.
Describe the property
Write the Legal Description of the property in the space provided.
Enter the declarant's details
Under Declarant's Name and Address:, write the declarant's name and address on the lines provided.
Name the grantor and grantee
Write the name of the GRANTOR and of the GRANTEE in their respective columns.
Date and sign the form
Enter the date, then have the declarant or the agent sign on the line labeled Signature of Declarant or Agent.
Review and download the PDF
Check that the entries match your records and that the revision reads ARC 110 (Rev. 02/02/2026). Download or print the completed PDF from FillingPDF and deliver it as described under How to submit.
How to submit ARC 110
The form prints no submission channel. The header gives the office's contact details, and the county's forms page lists the document under the Recorder.
- Office address: Assessor-Recorder-County Clerk, 222 W. Hospitality Lane, 1st Floor, San Bernardino, CA 92415-0022.
- Phone: (909)387-8306.
- Website: arc.sbcounty.gov.
Confirm with the office how it accepts this notice, and whether any fee applies, before you send or deliver it. Leave the area marked SPACE ABOVE FOR RECORDER'S USE ONLY blank. FillingPDF lets you fill out and download the PDF; submission follows the channels the county gives you.
Common mistakes to avoid
- Writing in the area marked SPACE ABOVE FOR RECORDER'S USE ONLY, which is reserved for the Recorder.
- Using the notice for a transfer that is being recorded; the form is titled for unrecorded changes in ownership.
- Leaving the declarant's date or signature blank; the form has a line for the date and for the signature of the declarant or agent.
- Entering the declarant's details in the Filing Requested By block, or the reverse; they are separate blocks for different people.
- Leaving the APN Number, TRA Number, Date of Transfer or Legal Description blank, so the property and the transfer cannot be identified.
- Not naming both the grantor and the grantee in the columns provided.
- Using an older version instead of the current form printed as ARC 110 (Rev. 02/02/2026).
Frequently asked questions
What is the Notice of Declared Documentary Transfer Tax Statement?
It is Form ARC 110 of the San Bernardino County Assessor-Recorder-County Clerk, titled (For Unrecorded Changes in Ownership). On it a declarant states the documentary transfer tax for a transfer and identifies the property, the grantor and the grantee.
Who signs Form ARC 110?
The declarant or an agent signs. The form has a line labeled Signature of Declarant or Agent with a date line next to it. The declarant's name and address are entered separately, in their own block.
What information does ARC 110 ask for?
It asks for the APN Number, TRA Number, Date of Transfer, Legal Description, the Documentary Transfer Tax amount, the declarant's name and address, and the grantor and grantee. A Filing Requested By block collects the requester's name and address.
Can I fill out ARC 110 online?
You can fill out the PDF online on FillingPDF and download or print it. FillingPDF is an independent service, not connected to the county, and does not file the notice. You deliver it through the channels the county gives you.
Where is the San Bernardino County Assessor-Recorder-County Clerk?
The form's header gives 222 W. Hospitality Lane, 1st Floor, San Bernardino, CA 92415-0022, phone (909)387-8306, and the website arc.sbcounty.gov. The form does not say how it must be delivered, so confirm with the office.
Is ARC 110 the same as the Documentary Transfer Tax Claim for Refund?
No. The county's forms page lists the Documentary Transfer Tax Claim for Refund as a separate Recorder form. ARC 110 is the notice of declared tax for unrecorded changes in ownership.
Is there a deadline to file Form ARC 110?
No due date is printed on the form. It is tied to an unrecorded change in ownership and asks for the date of transfer. Call the Assessor-Recorder-County Clerk at (909)387-8306 for timing questions.
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