The Documentary Transfer Tax Claim for Refund (Form ARC 170, printed as Claim for Refund of Overpayment of Documentary Transfer Tax) is the form you send to the San Bernardino Recorder-County Clerk to request a refund of real property transfer tax you overpaid on a recorded document. If you came looking for San Bernardino County property tax forms, note that this one is limited to the transfer tax paid on a deed or lease statement. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the agency publishes the original at arc.sbcounty.gov.
Last updated
What is ARC 170?
The Documentary Transfer Tax Claim for Refund (Form ARC 170) is the form used to ask the San Bernardino Recorder-County Clerk to refund an overpayment of real property transfer tax paid to the County on a recorded document.
The form is a certification made under penalty of perjury. The claimant states that, under County Ordinance No. 1394 of the County of San Bernardino, as amended by Ordinance No. 1430, they paid a stated sum in real property transfer tax on a described document, identified by its Document Number of Official Records. The claimant then requests a refund of a stated sum under Section 11934 of the Revenue and Taxation Code, gives the reasons, and certifies that a refund of the payment has not been made before.
The lower part of the page asks where the refund should go: the form has an Affidavit of Original Payee block with the charge account name and number to which the refund is payable. Approved refunds appear as adjustments to an existing charge account; if there is no active charge account, the County issues a check.
A boxed area at the bottom is reserved for the Recorder-County Clerk's Office. It records the recommendation to approve or deny, the review by the Records Technician Supervisor II and the finding of the Chief Deputy Recorder-County Clerk on whether the claim is a valid legal claim against the County. The claimant does not complete it.
The County's forms page lists this form under the Recorder. It lists a different form, Claim for Refund of Tax Payment, under the Clerk of the Board.
Who needs to file ARC 170?
The person or entity that paid documentary transfer tax to the County of San Bernardino on a recorded document, and believes it paid more than was due, uses this form to claim the difference. The signature block asks for the claimant's signature and a printed name and title, so an entity can sign through a named officer or representative.
The refund is made payable through the Affidavit of Original Payee block. Enter the charge account name and number there if you have an active charge account with the Recorder; if you do not, the County issues a check. The agency's forms page lists a Charge Account Request Form and a Charge Account Authorization Form among its Recorder forms.
Do not use this form if a refund of the same payment has already been made: you certify on the form that none has. It deals only with documentary transfer tax on a recorded document. The forms page lists a separate Claim for Refund of Tax Payment, handled by the Clerk of the Board, for other refund requests. County staff complete the office-use area, so leave it blank.
When to file ARC 170
File the claim once you have overpaid documentary transfer tax on a recorded document and have the supporting papers ready. The County's instructions say the escrow instructions (or other proof of the sale amount), a copy of the recorded deed or lease statement and the processing fee must accompany the request before it is processed, so the claim is not worked until the package is complete.
The form prints no filing deadline and no processing time. For either, or for any question about your claim, call the Recorder Division at (909) 387-8306; the instructions suggest calling before you submit to avoid processing delays.
Documents you need
- Certified copy of the Sale Escrow Instructions showing the sale amount, the figure on which the documentary transfer tax is based.
- If escrow instructions are not available: documentation sufficient to prove both the sale amount and the amount of tax paid.
- A copy of the Deed or Lease Statement that was recorded and on which the refund request is based.
- Any additional supporting documentation for your reasons, on added pages, when the reason(s) line does not give enough room.
How to fill out ARC 170
Enter the transfer tax you paid
In the first paragraph, enter the sum you paid in real property transfer tax to the County of San Bernardino on the document.
Identify the recorded document
Write the Document Number of Official Records for the document on which the tax was paid.
Enter the refund amount requested
Enter the sum you ask to have refunded under Section 11934 of the Revenue and Taxation Code.
State the reason for the refund
Give the reason(s) in the space provided, as specifically and in as much detail as you can. If you need more room, add a page and attach all supporting documentation.
Enter the date and time executed
Fill in the day, month, year (20__) and the time with am/pm on the "Dated and executed this" line.
Sign and print name and title
The claimant signs on the Signature line and prints name and title on the line below. You certify under penalty of perjury that the statements are true and that no refund of this payment was made before.
Complete the refund payee block
Under Affidavit of Original Payee, enter the Charge Account Name and Charge Account Number to which the refund should be payable. The note explains that approved refunds post as adjustments to existing charge accounts, and that a check is issued if there is no active charge account.
Add contact number and email
Enter the Contact Number, marked with an asterisk on the form, and your Email Address so the office can reach you about the claim.
Leave the office-use area blank
Do not write in the box reserved for the San Bernardino Recorder-County Clerk's Office, which holds the approval, denial and legal-claim findings.
Gather the attachments
Prepare the certified copy of the Sale Escrow Instructions (or other proof of the sale amount and tax paid), a copy of the recorded deed or lease statement and the processing fee, as described under How to submit.
Review, sign and download the PDF
Check that every area is complete and that the amounts and document number match your records. Download or print the completed PDF from FillingPDF, sign it, and assemble the package for mailing.
How to submit ARC 170
The instructions name one channel: mail. A phone line is offered for questions.
- By mail: send the completed Claim for Refund form and all supporting documentation to San Bernardino County Recorder, 222 W. Hospitality Lane, 1st Floor, San Bernardino, CA 92415-0022.
- Package contents: include the certified copy of the sale escrow instructions (or other proof of the sale amount and tax paid), a copy of the recorded deed or lease statement, and the processing fee that applies under GC 54985 (a). The instructions do not give a payment method for the fee or repeat it on the form, so confirm the current amount and how to pay with the office.
- Questions: call the Recorder Division at (909) 387-8306. The form lists the website arc.sbcounty.gov.
The form says approved refunds appear as adjustments to existing charge accounts, and a check is issued when there is no active charge account. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Mailing the claim without the certified copy of the Sale Escrow Instructions or, if unavailable, other documents proving the sale amount and the tax paid; the request is not processed without them.
- Leaving out the copy of the recorded deed or lease statement that the refund request is based on.
- Sending the claim without the processing fee that applies under GC 54985 (a).
- Giving a vague reason for the refund; the instructions ask for the reason(s) to be very specific and as detailed as possible.
- Leaving areas of the form incomplete; the instructions say to complete each area entirely and add as much information as possible.
- Squeezing a long explanation into the reason line instead of adding a page with supporting documentation.
- Certifying that no refund was previously made when one already was, since the form is signed under penalty of perjury.
- Writing in the shaded office-use area for the Recorder-County Clerk's Office.
- Leaving the charge account name and number blank and expecting an account adjustment; without an active charge account the County issues a check.
Frequently asked questions
What is Form ARC 170 used for?
Form ARC 170, the Documentary Transfer Tax Claim for Refund, is used to ask the San Bernardino Recorder-County Clerk to refund documentary transfer tax you overpaid on a recorded document. You certify under penalty of perjury and state the reason for the refund.
Is this the form for a San Bernardino County property tax refund?
No. ARC 170 covers documentary transfer tax paid on a recorded document. The County's forms page lists a separate Claim for Refund of Tax Payment, handled by the Clerk of the Board, so use that form or ask the County if your refund is for another tax.
What do I have to attach to the claim?
Attach a certified copy of the Sale Escrow Instructions showing the sale amount, or documents proving the sale amount and tax paid if escrow instructions are unavailable. Also attach a copy of the recorded deed or lease statement and the processing fee. The request is not processed without them.
Is there a fee to request a documentary transfer tax refund?
Yes. The instructions cite GC 54985 (a) for a processing fee that goes with the request. The amount is not repeated here; call the Recorder Division at (909) 387-8306 to confirm the current fee and how to pay.
Where do I mail the Documentary Transfer Tax Claim for Refund?
Mail the form and supporting documents to San Bernardino County Recorder, 222 W. Hospitality Lane, 1st Floor, San Bernardino, CA 92415-0022. The instructions name no other channel; call (909) 387-8306 with questions to avoid processing delays.
How will I receive the refund?
Approved refunds appear as adjustments to your existing charge account. If you have no active charge account, the County issues a check. The form asks for the charge account name and number in the Affidavit of Original Payee block.
Can I fill out ARC 170 online?
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 the completed form and attachments to the Recorder yourself.
Ready to fill out ARC 170?
Fill out ARC 170 now