1 BARSTOW FIRE PROTECTION DISTRICT
RESOLUTION NO. _____-2024
RESOLUTION OF THE BOARD OF DIRECTORS OF THE BARSTOW
FIRE PROTECTION DISTRICT, COUNTY OF SAN BERNARDINO,
CALIFORNIA, ESTABLISHING THE APPROPRIATIONS LIMIT FOR
FISCAL YEAR 2024/2025 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 2024/2025; 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 2024/2025 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 $9,461,941. The District is $3,586,941 under the limit.
BFPD Resolution No. _____-2024
2 PASSED AND ADOPTED RESOLUTION ON THIS 17th DAY OF JUNE, 2024. _______________________________
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. ____-2024 of said Council which was adopted at its regular meeting of June 17, 2024 by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
_______________________________
Andrea Flores, Board Secretary
BFPD Resolution No. _____-2024
BARSTOW FIRE PROTECTION DISTRICT
APPROPRIATIONS LIMIT CALCULATION
FISCAL YEAR 2024/2025
$ 9,093,193
0.42%
3.62%
1.04055204
$ 9,461,941
5,875,000
$ (9,461,941)
FY 2023/2024 Appropriations Limit
Change in County Population* = .42% OR
Change in City and Unincorporated County Population growth* = -0.34% and 0.02% Change in Non-Residential Assessed Valuation** = 3.49% OR Change in Per Capita Income* = 3.62%
Cumulative Compound Change Factor
(1.0362X 1.0042)
FY 2024/2025 Appropriations Limit
SUMMARY
FY 2024/2025 Net Proceeds of Taxes Subject to the Limit Less: FY 2024/2025 Appropriation Limit
Budget Appropriation Over (Under) the Limit $ (3,586,941) *Number provided from Department of Finance
**Number provided from HDL
April 30, 2024
Dear Fiscal Officer:
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, 2024, in conjunction with a change in the cost of living, or price factor, to calculate their appropriations limit for fiscal year 2024-25. Attachment A provides the change in California’s per capita personal income and an example for utilizing the factors to calculate the 2024-25 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. 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, 2024. 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.
/s Richard Gillihan
RICHARD GILLIHAN
Chief Operating Officer
Attachment
May 2024
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 2024-25 appropriation limit is:
Per Capita Personal Income
Fiscal Year Percentage change
(FY) over prior year
2024-25 3.62
B. Following is an example using sample population change and the change in California per capita personal income as growth factors in computing a 2024-25 appropriation limit.
2024-25:
Per Capita Cost of Living Change = 3.62 percent
Population Change = 0.17 percent
Per Capita Cost of Living converted to a ratio: 3.62 + 100 = 1.0362 100
Population converted to a ratio: 0.17 + 100 = 1.0017
100
Calculation of factor for FY 2024-25: 1.0362 x 1.0017 = 1.0379
Fiscal Year 2024-25
Attachment B
Annual Percent Change in Population Minus Exclusions*
January 1, 2023 to January 1, 2024 and Total Population, January 1, 2024 Total
County Percent Change --- Population Minus Exclusions --- Population City 23-24 1-1-23 1-1-24 1-1-24
San Bernardino
Adelanto -0.80 36,422 36,131 36,131
Apple Valley -0.24 74,500 74,322 74,322
Barstow -0.34 24,124 24,043 24,669
Big Bear Lake 0.20 4,948 4,958 4,958
Chino 0.57 88,580 89,088 92,585
Chino Hills -0.17 76,547 76,414 76,414
Colton -0.12 52,841 52,778 52,778
Fontana 0.68 212,772 214,223 214,223
Grand Terrace -0.17 12,793 12,771 12,771
Hesperia 0.75 99,338 100,087 100,087
Highland 0.12 55,612 55,676 55,676
Loma Linda -0.02 24,923 24,919 24,965
Montclair -0.09 37,246 37,211 37,211
Needles -0.23 4,780 4,769 4,769
Ontario 0.93 179,555 181,224 181,224
Rancho Cucamonga 0.56 172,344 173,316 173,316
Redlands 1.28 71,776 72,696 72,696
Rialto 0.71 102,367 103,097 103,097
San Bernardino 0.39 224,316 225,188 226,541
Twentynine Palms -1.12 15,397 15,224 25,346
Upland 0.56 77,849 78,285 78,285
Victorville 0.96 132,537 133,805 138,202
Yucaipa 0.33 53,635 53,810 53,810
Yucca Valley 0.40 21,509 21,594 21,594
Unincorporated 0.02 286,864 286,926 295,763
County Total 0.42 2,143,575 2,152,555 2,181,433
*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
2022/23 TO 2023/24 TAX YEARS - IN PARCEL NUMBER ORDER
Current Year
Improvements
Prior Year
Parcel Use Category Owner Improvements
Percent
Change
0181-011-36-0000 Institutional Butler Sam - Estate Of 50,307 59,669 + 18.6% 0181-085-03-0000 Commercial Laan Capital Llc 153,900 158,500 + 3.0% 0181-102-11-0000 Commercial Alice Cooper G N B K Trust 5-2-08 101,500 104,500 + 3.0% 0181-241-05-0000 Commercial Hartwick Robert L 0 120,193 + 99,999.9% 0181-321-04-0000 Institutional Desert Inheritance Ministries Inc 124,000 200,000 + 61.3% 0181-712-15-8000 Miscellaneous Golden State Water Company 6,000 7,000 + 16.7% 0181-841-10-0000 Commercial Akshar Purshotam Inc 1,980,700 2,040,100 + 3.0% 0183-321-16-0000 Commercial Theme Family Lp 673,400 693,600 + 3.0% 0421-313-57-0000 Industrial American Quartz Group Inc 3,131,741 3,818,614 + 21.9% 0424-121-48-0000 Commercial Cft Nv Developments Llc 0 1,050,000 + 99,999.9% 0424-201-29-0000 Commercial Pacific Garden Investment Llc 590,500 608,200 + 3.0% 0427-042-25-0000 Commercial Deloss T E 0 897,600 + 99,999.9% 0428-211-20-1000 Commercial In-N-Out Burgers 469,732 501,140 + 6.7% 0428-351-08-0000 Commercial Barstow Hospitality Llc 0 4,250,000 + 99,999.9% 0497-181-32-0000 Miscellaneous Chavez Basilio R 578 590 + 2.1% 15 Parcels Listed 7,282,358 14,509,706 + 99.2%
This calculation reflects the 2023/24 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 2023/24 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.
7,227,348
-145,647
7,081,701
202,930,864
3.49%
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 2024/25 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 2023/24 Secured Tax Rolls Prepared On 10/18/2023 By MV