City of San Bernardino Lien and Special
Assessment Proceedings
Delinquent Period: February 1, 2023 - January 31, 2026
Presented by: Public Works Director Lynn C Merrill
APN- Discloser
Per the City Attorney's directives: The Parcel List will display only Assessor’s Parcel Numbers (APNs) and associated amounts. Account holder or customer information is protected under the Public Records Act and will not be disclosed.
S.B Municipal Code 8.24.050
G. Public Hearing on Special Assessment and Lien.
• The Common Council shall conduct a public hearing to consider the City Manager's final report at the time and place set forth in notice described in Chapter 8.24.050(E). • The Common Council may adopt, revise, reduce or modify any charge shown in the final report or overrule any or all objections as it deems appropriate, based upon the evidence presented at the hearing. If the Common Council is satisfied with the final report as rendered or modified, the Common Council shall confirm such final report by resolution. • The decision by the Common Council on the final report and any objections or protests thereto, shall be final and conclusive.
S.B Municipal Code 8.24.050
E. Notice of Administrative Hearing on Special Assessment and Lien. • The City Manager shall send written notice of the administrative hearing to the property owner and tenant of the premises against which the special assessment and lien will be imposed at least ten (10) days prior to the hearing date. • The notice shall be mailed to each person to whom such premises is assessed in the latest equalized assessment roll available on the date the notice is mailed, at the address shown on said assessment roll or as known to the City Manager • Notice shall also inform the property owner and tenant of the time, date and place of the administrative hearing and the subsequent public hearing S.B Municipal Code 8.24.050
I. Levy of Special Assessment.
• Upon confirmation by the Common Council of the City Manager's final report, as rendered or modified, the delinquent Solid Waste collection service charges, late charges and administrative charges contained therein shall constitute a special assessment levied upon the premises against which such charges have been imposed. • The City Manager shall file a copy of the final report, together with a certified copy of the resolution by the Common Council confirming the same, with the tax collector for San Bernardino County with instructions to enter the delinquent Solid Waste collection service charges, late charges and administrative charges as special assessments against the respective premises described in the City Manager's lien report.
San Bernardino County
Fiscal Year 2026-27 Special Assessments Policy
Deadline:
Preliminary County Tax Lien Submitting Wednesday, July 1, 2026 Last day to make payments to Burrtec Friday, July 31th, 2026 Submit Tax Lien Corrections to County Monday, August 10, 2026 Burrtec Delinquent Account
4/1/2026 4/23/2026 5/14/2026 6/1/2026 6/23/2026
Total Amount $1,382,181.66 $1,058,189.13 $921,367.11 $875,189.02 $826,308.60 $0.00
$200,000.00
$400,000.00
$600,000.00
$800,000.00
$1,000,000.00
$1,200,000.00
$1,400,000.00
$1,600,000.00
Burrtec Residential Accounts
4/1/2026 4/23/2026 5/14/2026 6/1/2026 6/23/2026
Total
Accounts 5,876 3,608 2,901 2,678 2,425
0 1,000
2,000
3,000
4,000
5,000
6,000
7,000
Burrtec Commercial Account
4/1/2026 4/23/2026 5/14/2026 6/1/2026 6/23/2026
Total
Accounts 151 105 86 78 77
0 20
40 60
80 100
120
140
160
Burrtec Payment Information
• When is the payment deadline?
Burrtec will accept payments until close of business on Friday, July 31th, 2026 • How do I make payment, so the delinquent charges are not placed on the property tax bill? Contact the City of San Bernardino’s solid waste hauler, Burrtec Waste Industries (“Burrtec”), Monday through Friday from 8:00 a.m -5:00 p.m, by telephone at (909) 804-4222 or at their office located at 111 E. Mill Street, San Bernardino, CA 92408
2025-2026 Tax Assessments- 1,880 Parcel accounts with total of $677,835.84