In this study, a new-concept hybrid control system (or smart base isolation system) is proposed by using MR elastomers (MREs) in order to improve the seismic performance of base-isolated structures against earthquakes. The MREs are the smart material of which stiffness can be changed by applying magnetic field to them, and these are the alternative material of MR fluid. To verify the efficacy of the proposed hybrid control approach, its control performance is compared to the conventional base isolation system and the fixed-base system. It is demonstrated from the numerical simulation results that the proposed smart base isolation system using MREs could successfully improve the seismic performance of base-isolated structures.1)