Property Tax Information
A shared investment in regional water reliability.
Special Districts
How San Bernardino Valley is Funded
San Bernardino Valley’s property tax rate is $0.04 for every $100 of assessed property value—a nearly 64% reduction from the previous rate of $0.11.
San Bernardino Valley helps secure a reliable water supply for the region by investing in both local water resources and supplemental water from Northern California through the State Water Project (SWP).
In most years, approximately 75% of the region’s water comes from local surface water and groundwater supplies, while about 25% is imported through the State Water Project. Together, these supplies help meet the water needs of homes and businesses throughout the region.
Property tax revenue collected by San Bernardino Valley is specifically restricted to meeting the Agency’s obligations associated with the State Water Project. The tax helps fund the infrastructure that makes this supplemental water supply available to our region now and for generations to come.
About San Bernardino Valley
San Bernardino Valley is a special district—a form of local government created to provide a specific public service. Local voters formed the Agency in 1954 to help ensure the region would have a reliable water supply, including during periods of drought and challenging water conditions.
Today, San Bernardino Valley takes a long-term, regional approach to water supply reliability. The Agency imports supplemental water through the State Water Project, manages regional groundwater basins, supports groundwater replenishment, and invests in infrastructure and other projects that strengthen the region’s water supply.
Unlike local water retailers, San Bernardino Valley does not deliver water directly to homes or businesses. As a wholesale water agency and State Water Contractor, San Bernardino Valley works with the California Department of Water Resources and provides supplemental water, when available and requested, to 15 retail water agencies serving communities across the Agency’s 353-square-mile service area from Fontana to Calimesa.
These local water agencies combine supplemental State Water Project water with local supplies, including surface water and groundwater, to serve residents and businesses.
About the Property Tax
On July 21, 2026, the San Bernardino Valley Board of Directors unanimously approved an annual property tax rate of $0.04 per $100 of assessed property value, reducing the previous rate of $0.11 by nearly 64%.
For example, a property with an assessed value of $500,000 would have an annual San Bernardino Valley property tax of $200 at the $0.04 rate.
On property tax statements, the assessment appears as San Bernardino Valley Muni Water Dist.
The reduced rate is expected to leave nearly $60 million in the hands of taxpayers this year while allowing the Agency to continue meeting its State Water Project obligations and planning for the region’s long-term water supply needs.
Investing in Water Reliability for the Future
State Water Project investments support infrastructure designed to serve Californians for generations. Many of these facilities have useful lives of 50 to 100 years, making today’s investments an important part of maintaining a reliable supplemental water supply for the future.
San Bernardino Valley’s annual tax-rate review seeks to balance these long-term responsibilities with affordability for property owners. By evaluating costs, revenues, financial resources, and future infrastructure needs each year, the Board can determine the amount necessary to meet the Agency’s State Water Project obligations while limiting the amount collected from taxpayers whenever possible.
The result is a shared investment in a water system that supplements our local supplies, strengthens regional water reliability, and helps prepare our communities for future droughts and changing water conditions.