BFPD Resolution No. _____-2023 1
BARSTOW FIRE PROTECTION DISTRICT
RESOLUTION NO. _____-2023
RESOLUTION OF THE BOARD OF DIRECTORS OF THE BARSTOW
FIRE PROTECTION DISTRICT, COUNTY OF SAN BERNARDINO,
CALIFORNIA, ESTABLISHING THE APPROPRIATIONS LIMIT FOR
FISCAL YEAR 2023/2024 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 2023/2024; 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 2023/2024 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 $9,093,194. The District is $4,018,194 under the limit.
BFPD Resolution No. _____-2023 2
PASSED AND ADOPTED RESOLUTION ON THIS 20th DAY OF JUNE, 2023. _______________________________
Paul Anthony Courtney, Dr. B.A.,
Chair Barstow Fire Protection District
ATTEST:
_______________________________
Andrea Flores, Board Secretary
I, Andrea Flores, City Clerk of the City of Barstow and ex-officio Board Secretary of the Barstow Fire Protection District, DO HEREBY CERTIFY UNDER PENALTY OF PERJURY that the foregoing is a true and correct copy of BFPD Resolution No. ____- 2023 of said Council which was adopted at its regular meeting of June 20, 2023 by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
_______________________________
Andrea Flores, Board Secretary
BARSTOW FIRE PROTECTION DISTRICT
APPROPRIATIONS LIMIT CALCULATION
FISCAL YEAR 2023/2024
FY 2022/2023 Appropriations Limit $ 8,696,184
Change in County Population* = .12% OR 0.12%
Change in City and Unincorporated County Population growth* = -1.96% and -.45% Change in Non-Residential Assessed Valuation** = 1.87% OR 4.44% Change in Per Capita Income* = 4.44%
Cumulative Compound Change Factor
(1.0444X 1.0012) 1.04565328
FY 2023/2024 Appropriations Limit $ 9,093,193
SUMMARY
FY 2023/2024 Net Proceeds of Taxes Subject to the Limit 5,075,000 Less: FY 2023/2024 Appropriation Limit $ (9,093,193)
Budget Appropriation Over (Under) the Limit $ (4,018,193) *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 5.37 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 3.69 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 3.67 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 3.85 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 3.73 1.0373 0.13 0.32 1.001300 1.003200 1.0017 0.51 1.005100 6,939,431 21-22 12.70 1.127000 5.73 1.0573 (0.24) (0.20) 0.997600 0.998000 0.9977 0.17 1.001700 7,834,034 22-23 10.85 1.108500 7.55 1.0755 (0.56) (0.46) 0.994400 0.995400 0.9946 0.14 1.001400 8,696,184 23-24 1.87 1.018700 4.44 1.0444 (1.96) (0.45) 0.980400 0.995500 0.9839 0.12 1.001200 9,093,193 *Report from HDL
** Report from Department of Finance
Note: The Appropriation Limit for FY 2023/2024 is $9,093,194 The Fire District may choose a percentage increased in County or City population growth & Growth in nonresidential assessed value or CA Personal Income For 2023/2024, the Growth in California personal income assessed valuation and County population growth provided a greater percentage for the calculation
May 2023
Dear Fiscal Officer:
Subject: Price Factor and Population Information
Appropriations Limit
California Revenue and Taxation Code section 2227 requires the Department of Finance (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, 2023, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2023-24. 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 2023-24 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: http://leginfo.legislature.ca.gov/faces/codes.xhtml.
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, 2023.
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.
JOE SPEPHENSHAW
Director
By:
Erika Li
Chief Deputy Director
Attachment
May 2023
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 2023-24 appropriation limit is:
Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2023-24 4.44
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2023-24 appropriation limit.
2023-24:
Per Capita Cost of Living Change = 4.44 percent
Population Change = -0.35 percent
Per Capita Cost of Living converted to a ratio: 4.44 + 100 = 1.0444 100
Population converted to a ratio: -0.35 + 100 = 0.9965
100
Calculation of factor for FY 2023-24: 1.0444 x 0.9965 = 1.0407
Fiscal Year 2023-24
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2022 to January 1, 2023 and Total Population, January 1, 2023 Total
County Percent Change --- Population Minus Exclusions --- Population City 2022-2023 1-1-22 1-1-23 1-1-2023
San Bernardino
Adelanto 0.65 36,420 36,656 36,656
Apple Valley -0.37 75,277 74,996 74,996
Barstow -1.96 24,768 24,283 24,918
Big Bear Lake -0.43 4,935 4,914 4,914
Chino 0.69 88,564 89,171 93,137
Chino Hills -0.70 77,601 77,058 77,058
Colton -0.67 53,513 53,154 53,154
Fontana 0.58 212,616 213,851 213,851
Grand Terrace -0.73 12,908 12,814 12,814
Hesperia 0.19 99,855 100,041 100,041
Highland -0.53 56,283 55,984 55,984
Loma Linda -0.03 25,198 25,191 25,228
Montclair -0.51 37,688 37,494 37,494
Needles -0.77 4,793 4,756 4,756
Ontario 1.14 178,682 180,717 180,717
Rancho Cucamonga -0.31 174,090 173,545 173,545
Redlands -0.40 72,259 71,972 71,972
Rialto -0.41 103,406 102,985 102,985
San Bernardino 1.25 219,218 221,949 223,230
Twentynine Palms -0.94 15,687 15,539 25,929
Upland -0.50 78,771 78,376 78,376
Victorville 0.90 132,189 133,384 137,193
Yucaipa -0.46 54,242 53,991 53,991
Yucca Valley -0.35 21,712 21,635 21,635
Unincorporated -0.45 290,306 289,011 297,482
County Total 0.12 2,150,981 2,153,467 2,182,056
*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
2021/22 TO 2022/23 TAX YEARS - IN PARCEL NUMBER ORDER
Current Year
Improvements
Prior Year
Parcel Use Category Owner Improvements
Percent
Change
0181-084-05-0000 Commercial L And P Investment Group Llc 128,316 135,882 + 5.9% 0181-091-46-0000 Commercial Integra Capital Llc 288,559 315,000 + 9.2% 0181-102-11-0000 Commercial Alice Cooper G N B K Trust 5-2-08 96,700 101,500 + 5.0% 0181-113-11-0000 Commercial Castillo Rubidia A 121,000 127,100 + 5.0% 0181-122-13-0000 Commercial Shankar Trust 4 4 2000 1,330,145 1,560,748 + 17.3% 0181-143-07-0000 Commercial Compton Sonia Sofia 106,660 158,100 + 48.2% 0181-452-75-0000 Commercial Marsella Frank Irrevocable Trust 12 18 788,384 1,119,372 + 42.0% 0421-313-57-0000 Industrial American Quartz Group Inc 2,925,234 3,131,741 + 7.1% 0421-313-66-0000 Commercial Spruce Enterprises Llc 8,730,000 9,792,000 + 12.2% 0424-201-29-0000 Commercial Pacific Garden Investment Llc 562,400 590,500 + 5.0% 0425-033-14-0000 Institutional Countryman Mary Ann 98,110 109,031 + 11.1% 0425-082-04-0000 Commercial Hernandez Evelio 77,672 130,000 + 67.4% 0426-082-46-0000 Miscellaneous Golden State Water Company 0 1,027 + 99,999.9% 0427-042-45-0000 Commercial Twenty81 Properties Llc 0 765,000 + 99,999.9% 0428-211-20-1000 Commercial In-N-Out Burgers 424,698 469,732 + 10.6% 15 Parcels Listed 15,677,878 18,506,733 + 18.0%
This calculation reflects the 2022/23 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 2022/23 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.
2,828,855
-313,558
2,515,297
134,821,357
1.87%
Total Change in Non-Residential Valuation Due to New Development Less Automatic 2.000% Assessors's Inflation Adjustment
Actual Change in Non-Residential Valuation
Change in Total Assessed Value
= Alternate 2023/24 Appropriations Limit Factor
Includes taxable primary parcels with known nonresidential use codes, no prior lien year transfers, and improvement value increases greater than 2.0% 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 2022/23 Secured Tax Rolls Prepared On 10/18/2022 By MV