RESOLUTION NO. ______-22
RESOLUTION OF THE BOARD OF DIRECTORS OF THE BARSTOW FIRE
PROTECTION DISTRICT, COUNTY OF SAN BERNARDINO, CALIFORNIA, ESTABLISHING THE APPROPRIATIONS LIMIT FOR FISCAL YEAR 2022/2023 IN ACCORDANCE WITH THE PROVISIONS OF DIVISION 9 OF TITLE I OF THE CALIFORNIA GOVERNMENT CODE.
WHEREAS, Article XIII B of the Constitution of the State of California as proposed by the Initiative Measure approved by the people at the special statewide election held on November 6, 1979, provides that the total annual appropriations limit of such entity for the prior year be adjusted for changes in the cost of living and population except as otherwise specifically provided for in said Articles; and
WHEREAS, the State Legislature added Division 9 (commencing with Section 7900) to Title I of the Government Code of the State of California to implement Article XIII B of the California Constitution; and
WHEREAS, Section 7910 of the Government Code provides that each year the governing body of each local jurisdiction shall, by resolution, establish its appropriations limit for the following fiscal year pursuant to Article XIII B at a regularly scheduled meeting or a noticed special meeting and that fifteen days prior to such meeting, documentation used in the determination of the appropriations limit shall be available to the public; and WHEREAS, Section 7902(a) of the Government Code sets forth the method for determining the appropriations limit for each local jurisdiction; and WHEREAS, the Board of Directors of the Barstow Fire Protection District wishes to establish the appropriations limit for Fiscal Year 2022/2023; NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of the Barstow Fire Protection District, County of San Bernardino, California, as follows:
Section 1: That it is hereby found and determined that the documentation used in the determination of the appropriations limit for the Barstow Fire Protection District for Fiscal Year 2022/2023 was available to the public in the Barstow Fire District office, City Clerk’s office and Finance Department of said City at least fifteen days prior to this date.
Section 2: That the appropriations limit for the Barstow Fire Protection District was established in accordance with Section 7902(a) of the California Government Code is $8,696,184. The District is $3,731,234 under the limit.
PASSED AND ADOPTED RESOLUTION ON THIS 20
th DAY OF JUNE, 2022.
____________________________
Paul Anthony Courtney, Dr. B.A.
Chairman
ATTEST:
I, Andrea Flores, Secretary of the Barstow Fire Protection District and Clerk of the Board of Directors of said District, DO HEREBY CERTIFY UNDER PENALTY OF PERJURY that the foregoing is a true and correct copy of Resolution No. ______-22 adopted by said District at a regular meeting held on the 20
th day of June, 2022 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
_______________________________
Andrea Flores
Secretary
BARSTOW FIRE PROTECTION DISTRICT
APPROPRIATIONS LIMIT CALCULATION
FISCAL YEAR 2022/2023
FY 2021/2022 Appropriations Limit $ 7,834,034
Change in County Population* = .17% OR 0.14%
Change in City and Unincorporated County Population growth* = -.56% and -.46% Change in Non-Residential Assessed Valuation** =10.85% OR 10.85% Change in Per Capita Income* = 7.55%
Cumulative Compound Change Factor
(1.0014X 1.1085) 1.1100519
FY 2022/2023 Appropriations Limit $ 8,696,184
SUMMARY
FY 2022/2023 Total Proceeds of All Funds Subject to Limit $ 6,575,950 Less: Non -Tax Proceeds 1,611,000
FY 2022/2023 Net Proceeds of Taxes Subject to the Limit 4,964,950 Less: FY 2022/2023 Appropriation Limit $ (8,696,184)
Budget Appropriation Over (Under) the Limit $ (3,731,234) *Number provided from Department of Finance.
**Number provided from HDL.
BARSTOW FIRE PROTECTION DISTRICT
APPROPRIATIONS LIMIT CALCULATION
Each city may choose:
The % change in California Per Capita Personal Income
or: The % change in local assessment roll due to the addition of local nonresidential new construction and:
or: The population growth of the city
The population growth of the county
Growth in Growth in
nonresidential California
assessed Personal
valuation due Income Population Growth** Population growth of County** to new Ratio COB & Un- Ratio COB Uninc Co. Ratio Ratio Appropriation Date: construction* to use OR incorporated to use AND 77% 23% cob unic to use OR Unincorporated to use Limit 5,385,422
16-17 3.60 1.036000 5.370 1.0537 0.73 0.68 1.007300 1.006800 1.0072 0.93 1.009300 5,715,391 17-18 0.69 1.006900 3.690 1.0369 0.52 0.62 1.005200 1.006200 1.0054 1.16 1.011600 5,995,034 18-19 0.86 1.008600 3.670 1.0367 0.49 1.14 1.004900 1.011400 1.0064 0.95 1.009500 6,274,095 19-20 5.14 1.051400 3.850 1.0385 0.20 0.53 1.002000 1.005300 1.0028 0.90 1.009000 6,655,953 20-21 2.22 1.022200 3.730 1.0373 0.13 0.32 1.001300 1.003200 1.0017 0.51 1.005100 6,939,431 21-22 12.7 1.127 5.73 1.0573 -0.24 -0.2 0.9976 0.998 0.997692 0.17 1.0017 7,834,034 22-23 10.85 1.1085 7.55 1.0755 -0.56 -0.46 0.9944 0.9954 0.99463 0.14 1.0014 8,696,184 *Report from HDL.
** Report from Department of Finance.
Note: The Appropriation Limit for FY 2022/2023 is $8,696,184 The Fire District may choose a percentage increased in County or City population growth & Growth in nonresidential assessed value or CA Personal Income.
For 2022/2023, the Growth in nonresidential assessed valuation and County population growth provided a greater percentage for the calculation. : http://leginfo.legislature.ca.gov/faces/codes.xhtml.
May 2022
Dear Fiscal Officer:
Subject: Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code section 2227 requires the Department of Finance to transmit an estimate of the percentage change in population to local governments. Each local jurisdiction must use their percentage change in population factor for January 1, 2022, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2022-23. Attachment A provides the change in California’s per capita personal income and an example for utilizing the price factor and population percentage change factor to calculate the 2022-23 appropriations limit. Attachment B provides the city and unincorporated county population percentage change. Attachment C provides the population percentage change for counties and their summed incorporated areas. The population percentage change data excludes federal and state institutionalized populations and military populations.
Population Percent Change for Special Districts
Some special districts must establish an annual appropriations limit. California Revenue and Taxation Code section 2228 provides additional information regarding the appropriations limit.
Article XIII B, section 9(C) of the California Constitution exempts certain special districts from the appropriations limit calculation mandate. The code section and the California Constitution can be accessed at the following website
Special districts required by law to calculate their appropriations limit must present the calculation as part of their annual audit. Any questions special districts have on this requirement should be directed to their county, district legal counsel, or the law itself. No state agency reviews the local appropriations limits.
Population Certification
The population certification program applies only to cities and counties. California Revenue and Taxation Code section 11005.6 mandates Finance to automatically certify any population estimate that exceeds the current certified population with the State Controller’s Office. Finance will certify the higher estimate to the State Controller by June 1, 2022.
Please Note: The prior year’s city population estimates may be revised. The per capita personal income change is based on historical data.
If you have any questions regarding this data, please contact the Demographic Research Unit at (916) 323-4086.
KEELY MARTIN BOSLER
Director
By:
ERIKA LI
Chief Deputy Director
Attachment
May 2022
Attachment A
A. Price Factor: Article XIII B specifies that local jurisdictions select their cost of living factor to compute their appropriation limit by a vote of their governing body. The cost of living factor provided here is per capita personal income. If the percentage change in per capita personal income is selected, the percentage change to be used in setting the fiscal year 2022-23 appropriation limit is:
Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2022-23 7.55
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2022-23 appropriation limit.
2022-23:
Per Capita Cost of Living Change = 7.55 percent
Population Change = -0.30 percent
Per Capita Cost of Living converted to a ratio: 7.55 + 100 = 1.0755 100
Population converted to a ratio: -0.30 + 100 = 0.997
100
Calculation of factor for FY 2022-23: 1.0755 x 0.997 = 1.0723
Fiscal Year 2022-23
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2021 to January 1, 2022 and Total Population, January 1, 2022 Total
County Percent Change --- Population Minus Exclusions --- Population City 2021-2022 1-1-21 1-1-22 1-1-2022
San Bernardino
Adelanto -0.58 36,569 36,357 36,357
Apple Valley -0.70 76,160 75,628 75,628
Barstow -0.56 24,996 24,855 25,202
Big Bear Lake -0.26 5,054 5,041 5,041
Chino 1.75 86,713 88,228 91,998
Chino Hills -0.60 78,437 77,964 77,964
Colton -0.44 53,853 53,617 53,617
Fontana 1.39 209,889 212,809 212,809
Grand Terrace -0.68 13,131 13,042 13,042
Hesperia 0.10 100,225 100,324 100,324
Highland -0.65 56,915 56,546 56,546
Loma Linda 0.18 25,269 25,314 25,349
Montclair -0.54 38,052 37,846 37,846
Needles -0.79 4,915 4,876 4,876
Ontario 1.60 176,689 179,516 179,516
Rancho Cucamonga 0.00 174,484 174,476 174,476
Redlands -0.48 72,933 72,585 72,585
Rialto -0.09 104,050 103,954 103,954
San Bernardino -0.55 220,768 219,544 220,840
Twentynine Palms -0.77 15,895 15,772 27,685
Upland 0.31 78,891 79,139 79,139
Victorville 0.82 131,522 132,597 136,561
Yucaipa -0.61 54,830 54,494 54,494
Yucca Valley -0.15 21,846 21,813 21,813
Unincorporated -0.46 292,872 291,532 300,003
County Total 0.14 2,154,958 2,157,869 2,187,665
*Exclusions include residents on federal military installations and group quarters residents in state mental institutions, state and federal correctional institutions and veteran homes.
NONRESIDENTIAL NEW CONSTRUCTION
BARSTOW FIRE PROTECTION
2020/21 TO 2021/22 TAX YEARS - IN PARCEL NUMBER ORDER
Current Year
Improvements
Prior Year
Parcel Use Category Owner Improvements
Percent
Change
0181-122-13-0000 Commercial Shankar Trust 4 4 2000 1,168,009 1,330,145 + 13.9% 0183-021-10-0000 Industrial Golden State Water Company 0 51,942 + 99,999.9% 0183-161-32-0000 Commercial Fugate J Larry Revocable Trust 3-25-10 631,100 775,719 + 22.9% 0183-321-16-0000 Commercial Theme Family Lp 653,600 666,700 + 2.0% 0183-371-54-0000 Institutional Free Methodist Church So Cal Management Gr 897,600 1,064,216 + 18.6% 0421-313-17-0000 Commercial Ett- California Llc 0 2,626,936 + 99,999.9% 0421-313-35-Z000 Miscellaneous Sbc Tower Holdings Llc 209,943 216,361 + 3.1% 0421-313-57-0000 Industrial American Quartz Group Inc 2,400,367 2,925,234 + 21.9% 0421-313-66-0000 Commercial Roberts Group Ii Llc 0 8,730,000 + 99,999.9% 0422-101-13-0000 Industrial Canyon Terrace Apartments Llc 128,900 135,300 + 5.0% 0424-121-53-0000 Commercial Cnmsb Llc 0 404,144 + 99,999.9% 0427-011-37-0000 Industrial Golden State Water Company 0 1,864,997 + 99,999.9% 0427-042-65-0000 Industrial Hossein And Mahsa Family Living Trust 3 6 4,800 5,277 + 9.9% 0427-042-66-0000 Commercial Hossein And Mahsa Family Living Trust 3 6 97,000 106,062 + 9.3% 0428-211-50-0000 Commercial Blue Beacon International 'L Inc 2,084,900 2,126,600 + 2.0% 15 Parcels Listed 8,276,219 23,029,633 + 178.3%
This calculation reflects the 2021/22 increase in taxable values for this city due to non-residential new construction as a percentage of the total taxable value Increase (as of the 2021/22 lien year roll date). This percentage may be used as an alternative to the change in California per-capita personal income for calculating a taxing agency's annual adjustment of its Appropriation Limit pursuant to Article XIIIB of the State Constitution as Amended by Proposition 111 in June, 1990.
14,753,414
-85,742
14,667,672
135,149,544
10.85%
Total Change in Non-Residential Valuation Due to New Development Less Automatic 1.036% Assessors's Inflation Adjustment
Actual Change in Non-Residential Valuation
Change in Total Assessed Value
= Alternate 2022/23 Appropriations Limit Factor
Includes taxable primary parcels with known nonresidential use codes, no prior lien year transfers, and improvement value increases greater than 1.0% Change in Total Assessed Value is the assessed value change of the locally assessed secured and unsecured tax rolls .
This report is not to be used in support of debt issuance or continuing disclosure statements without the written consent of HdL, Coren & Cone Data Source: San Bernardino County Assessor 2021/22 Secured Tax Rolls Prepared On 3/15/2022 By MV