No, the owner of the property on January 1 (lien date) is the responsible party for the assessment and property taxes. Home - San Bernardino City Unified School District.Real Property The terms Real Property and Real Estate are typically used interchangeably. Listed below are some common questions frequently asked about property tax bills. Why do I have to pay property taxes? Human Services System Quality Review Specialist (County Promotional). Salary. The San Bernardino County Fire Protection District Household Hazardous Waste is committed to providing safe and efficient hazardous waste management services. Alphabetical listing of jurisdiction codes needed to view specific payments on the local jurisdiction statement of tax distribution.