D - Action Area A FIA — Barstow City Council, June 16, 2026

Staff Report

ATTACHMENT D
BIG LAFCO Action Area A
Fiscal Impact Analysis

18201 VON KARMAN AVENUE, SUITE 220 IRVINE, CA 92612 ▪ ( 8 0 0 ) 9 6 9 - 4 D T A IRVINE ▪ SAN JOSE ▪ SAN FRANCISCO ▪ RIVERSIDE ▪ DALLAS ▪ HOUSTON ▪ RALEIGH ▪ T A M P A www.FinanceDTA.com
P u b l i c F i n a n c e | P u b l i c - P r i v a t e P a r t n e r s h i p s D e v e l o p m e n t E c o n o m i c s | C l e a n E n e r g y B o n d s Barstow International Gateway Project

INTRODUCTION
The purpose of this summary is to identify the projected fiscal impacts to the City of Barstow (the “City”) and Barstow Fire Protection District (“BFPD”) General Funds that will result from the development of the BIG Project.

For the purpose of these FIAs, a portion of the BIG Project site currently located within the unincorporated County of San Bernardino (the “County”) is assumed to be annexed into the City and BFPD, with the fiscal impacts on their respective General Funds assessed on the basis of the entirety of the BIG Project.

Notably, the BIG Project is anticipated to generate annual recurring fiscal surplus to both City General Fund ($2,507,303) and BPFD ($111,325). Hence, it is anticipated that the City will not need to subsidize BPFD for providing the fire protection services to the BIG Project at its build-out.

DESCRIPTION OF THE BIG PROJECT
CONCLUSIONS OF THE FISCAL IMPACT ANALYSES (“FIAs”) FOR THE ANNEXATION OF THE BARSTOW INTERNATIONAL GATEWAY PROJECT (“BIG PROJECT”)
Figure 1: BIG Project Map
2 Project Site: Comprises a contiguous area of approximately 4,244 acres of mostly vacant land, generally located west of Lenwood Road, north of Main Street, west of Hinkley Road, and south of Community Boulevard.

Annexation Areas: Approximately 2,639 and 2,569 acres of the BIG Project site are located within unincorporated San Bernardino County and the Spheres of Influence (“SOI”) of the City and BFPD, respectively, allowing those areas to be annexed into the City and BFPD with approval from the Local Agency Formation Commission (“LAFCO”) for the County; and
Proposed Development: A state-of-the-art master-planned integrated rail facility to be developed by Burlington Northern and Santa Fe Railway (“BNSF”) for transloading freight from international containers arriving at the Ports of Los Angeles and Long Beach to domestic containers, comprising the following land use elements:

Railway: Consists of approximately 5.3 miles of existing BNSF mainline tracks as part of the Cajon Subdivision.

The existing mainline tracks are located on BNSF’s right-of-way, bisecting the BIG Project site east to west; Rail Yard: Features a block swap yard comprising numerous 16,000- and 10,000-foot tracks, and an intermodal facility consisting of multiple sets of 10,000-foot tracks, several sets of 10,000-foot support tracks, and clean-energy powered cargo-handling equipment, including electric wide span cranes and yard trucks, on 1,336 acres of land south of the railway;
Private Solar Power Utility (Solar Farm): Comprised of an approximately 21-megawatt solar array and a battery energy storage system on 137 acres of land south of the railyard to power the intermodal facility; and Transload Warehouse Center: Consists of approximately 9 million sq. ft. of warehousing space on 2,628 acres of land north of the railway for transloading goods arriving at the intermodal facility from international containers, which are repackaged and processed into domestic containers.

ANALYTIC METHODOLOGY AND ASSUMPTIONS UTILIZED IN FIA
Please note that only recurring revenues and costs are analyzed in these FIAs, so revenues and costs that are considered non-recurring, such as Development Impact Fees (“DIFs”) paid by developers and capital expenditures, are excluded from the analysis.

Discounting Revenues: Certain revenues are not expected to increase one-to-one with new development. Thus, 15% and 75% discount rates have been applied to various General Fund revenues to reflect the estimated ratio of fixed revenues (not impacted by future development) to variable revenues. In addition, DTA conservatively applies a 100% discount on the revenues that are deemed static or difficult to forecast, including the intergovernmental revenues received by the City.

Discounting Expenses: Certain service costs are not expected to increase one-to-one with new development.

Thus, a 15% discount rate has been applied to various General Fund expenditures to reflect the estimated ratio of fixed costs (not impacted by future development) to variable costs. Notably, DTA has conservatively assumed that no discount factor would be applied to Public Works expenditures, even though it is likely that such expenditures will not need to be 100% duplicated despite the influx of new employees on the BIG Project site.

Assessed Valuation: Since BNSF, a regulated railway company, will own the rail facility and solar farm improvements and their underlying land, as well as the land located underneath the transload warehouse center, certain components of the BIG Project will be assessed by the State Board of Equalization (“BOE”) as railway unitary property or nonunitary railroad transportation property, with the remaining components locally assessed by the County Assessor. In addition, BNSF has indicated that the solar farm facility will not be deemed “active” by January 1, 2027. Therefore, it will not qualify for the active solar energy system property tax exclusion, and will be assessed by the BOE for the purpose of this FIA.

Tax Sharing (Secured Property Taxes): Property tax revenue estimates were derived using the applicable locally assessed valuation and apportionment factors by tax rate areas (“TRAs”) provided by the County Auditor-Controller as applied to the general 1% ad valorem property tax levy [Proposition (“Prop”) 13], net of the projected Education Revenue Augmentation Fund (“ERAF”) property tax shifts, as described below:

City: Total secured property tax revenues received by the City General Fund for BIG Project parcels already located in the City will equal approximately 14.89%, 13.01%, and 14.63% of the basic 1% levy from the TRAs encompassing portions of the transload warehouse center, railyard, and solar farm components, respectively.

The total secured property tax revenues received by the County General Fund from the TRAs in the City 3 Annexation Area and will comprise portions of the transload warehouse center, railyard, and solar farm components, at present equal approximately 17.36%, 17.32%, and 15.21% of the basic 1% levy, respectively.

For the purposes of this FIA, DTA has assumed that 50% of these percentages will be transferred to the City after the annexation of the City Annexation Area into the City. As a result, the City would accrue 8.68%, 8.66%, and 7.61% of the basic 1% levy for these three separate land uses, respectively.

BPFD: Total secured property tax revenues received by the BPFD for the BIG Project parcels already located in the BPFD will equal approximately 22.46%, 22.60%, and 22.53% of the basic 1% levy from the TRAs comprising portions of the transload warehouse center, railyard, and solar farm components, respectively.

Separately, the BPFD is assumed to receive 100% of County’s current secured property tax apportionment for fire protection from the BPFD Annexation Area, comprising only 3.13% and 3.6% of the basic 1% levy from the respective TRAs encompassing portions of the transload warehouse center and railyard components, upon the annexation of the BPFD Annexation Area into the BPFD.

Property Tax In Lieu of Vehicle License Fees (“VLFs”): Per California Revenue and Taxation Code §97.70, the property tax in lieu of VLF amount now grows in proportion to the growth rate of Citywide gross assessed valuation of taxable property from the prior fiscal year. Property taxes in lieu of VLF revenues constitute an addition to other property tax apportionments and were calculated for the purposes of this FIA at $1.59 per $1,000 increase in assessed valuation on a Citywide basis.

Police: Using the City’s current police service levels as a baseline, the BIG Project needs six (6) police officers.

The extra tax revenues from the BIG Project will pay for three (3) additional police officers, who improve the current level of police staffing and police services in the BIG Project, for its workers and facilities, the areas in the City near BIG Project, and the entire City. Overall, the City intends to use the tax revenues from the BIG Project to pay for the total of nine (9) new police officers.

Fire Protection: Using current fire service levels as a baseline, the BIG Project needs four (4) firefighters. The extra tax revenues from the BIG Project will pay for seven (7) additional firefighters, who will improve the current level of firefighter staffing and fire safety services in the BIG Project, for its workers and facilities, the areas in the City near BIG Project, and in the entire BFPD. Other developments, both new and existing, will generate revenue to fund a twelfth new fire fighter. The expected twelve (12) new firefighters paid for by this project and other developments will staff a new ladder truck company needed to serve the BIG Project and ensure public safety for the BIG Project facility. The new ladder truck company will also provide improved fire protection services to the areas in the City near BIG Project, and in the entire BFPD.

RECURRING FISCAL IMPACT CONCLUSIONS
As presented in Table 1 and Figure 2, the
overall net fiscal impact to the City's
General Fund resulting from the revenues
anticipated to be generated by the BIG
Project's build-out ($5,898,512), as
compared with the cost of public services
associated with the BIG Project's build-out
($3,391,208), will be a significant annual
recurring fiscal surplus of $2,507,303
after its annexation into the City.

In addition, the overall net fiscal impact to
the BPFD resulting from the property tax
revenues anticipated to be generated by
the BIG Project's build-out ($2,479,484), as
compared with the cost of fire protection
service associated with the BIG Project's
build-out ($2,368,159), will be an annual
recurring fiscal surplus of $111,325 after
its annexation into the BPFD. Hence, it is
anticipated that the City will not need to
subsidize BPFD for providing the fire protection services to the BIG Project at its build-out.

SUMMARY MEMORANDUM
April 8, 2026
To: Matthew Summers, Colantuono, Highsmith & Whatley, PC From: David Taussig and Jerry Wen, DTA
Subject: Fiscal Impacts Resulting from the Proposed Annexation of Certain Portion of Barstow International Gateway Project Area into the City of Barstow and the Barstow Fire Protection District
The Local Agency Formation Commission (“LAFCO”) for the County of San Bernardino (the “County”) requires the preparation and certification of a fiscal analysis when a jurisdiction is affected by a proposed change of organization or reorganization. The City of Barstow (the “City”) and Barstow Fire Protection District (“BFPD”), a subsidiary district of the City, are in the process of annexing certain areas (the “City Annexation Area” and “BFPD Annexation Area,” respectively, and together, the “Annexation Areas”) currently located in the unincorporated County within the City’s and BFPD’s Spheres of Influence (“SOIs”). The Annexation Areas for the City and BFPD, with essentially conterminous boundaries, constitute most of the site area for the proposed Barstow International Gateway Project (the “BIG Project”).

DTA has been engaged by the City to analyze the incremental net fiscal impact of the proposed annexation of the Annexation Areas on the General Funds of the City and BFPD.

Given that the land use elements within the BIG Project are highly integrated throughout its site, attempts to segregate such components into portions currently in the unincorporated County versus portions currently in the City would be highly speculative.

For the purpose of these two fiscal impact analyses (“FIAs”), it is assumed that the LAFCO will approve the annexation of the Annexation Areas into the City and BFPD, and the net fiscal impacts of those annexations will be evaluated based on the entirety of the BIG Project area, including portions of the BIG Project that are already located within the City and BFPD.

A Description of BIG Project and Annexation Areas
As depicted in Figure 1, the BIG Project site encompasses a contiguous area of approximately 4,243.88 acres of mostly vacant land, generally located west of Lenwood Road, north of Main Street, west of Hinkley Road, and south of Community Boulevard. As illustrated in Figure 1, the boundaries of the Annexation Areas are nearly coterminous, with a small area in the southeast corner of the City Annexation Area already located within the BFPD, as detailed below:

The City Annexation Area, encompassing approximately 2,639.41 acres of land abutting the westmost City boundaries as depicted by the gold- and purple-colored areas in Figure 1, constitutes an estimated 62.19% of the BIG Project site. The remaining 1,604.47 acres of land within the BIG Project site, described by the blue-colored area in Figure 1, are currently within the City’s jurisdiction.

The BFPD Annexation Area, comprising approximately 2,568.70 acres of land abutting the westmost BFPD boundaries as represented by the gold-colored area in 2 City of Barstow and Barstow Fire Protection District April 8, 2026 Fiscal Impacts Resulting from the Proposed Annexation of the BIG Project Figure 1, encompasses about 60.53% of the BIG Project site. The remaining 1,675.18 acres of land within the BIG Project area, bounded by the blue- and purple-colored areas in Figure 1, are currently within the BFPD’s jurisdiction.

Figure 1: BIG Project Jurisdiction Boundary Map
The BIG Project will be developed by Burlington Northern and Santa Fe Railway (“BNSF”), a Class 1 railroad company, into a state-of-the-art master-planned integrated rail facility.

Currently, most international cargo at the Ports of Los Angeles and Long Beach (the “Ports”) arrives in 40-foot containers, which are then trucked to warehouses for unloading, sorting, and reloading onto trucks to nearby railyards for their next transportation destinations.

Construction of the BIG Project will eliminate this inefficiency in current logistics by allowing a direct transfer of containers from ships at the Ports to trains for transport through the Alameda Corridor onto the BNSF mainline up to the BIG Project, with the containers processed, staged, and loaded onto trains moving via BNSF’s network across the nation. 3 City of Barstow and Barstow Fire Protection District April 8, 2026 Fiscal Impacts Resulting from the Proposed Annexation of the BIG Project As illustrated in Figure 2, the BIG Project is anticipated to comprise the following major land use elements:

Railway: Consists of approximately 5.3 miles of existing BNSF mainline tracks as part of the Cajon Subdivision. The existing mainline tracks are located on BNSF’s rightof-way, which bisects the BIG Project site east to west; Rail Yard: Features a block swap yard and intermodal facility with an automated gate system to expedite operations and reduce truck idling. The block swap yard is anticipated to comprise numerous 16,000- and 10,000-foot tracks for assembling and disassembling trains. The intermodal facility will consist of multiple sets of 10,000-foot main and support tracks, and clean-energy powered cargo-handling equipment, including electric wide span cranes and yard trucks; Private Solar Power Utility (Solar Farm): Comprised of an approximately 21-Megawatt hours (MWh) solar array and battery energy storage system (BESS) to provide clean energy for the intermodal facility on the railyard; and Transload Warehouse Center: Encompasses approximately 9 million sq. ft. of warehousing space for transloading goods arriving at the intermodal facility from international containers, which are repackaged and processed into domestic containers.

Figure 2: BIG Project Land Use Map
4 City of Barstow and Barstow Fire Protection District April 8, 2026 Fiscal Impacts Resulting from the Proposed Annexation of the BIG Project The gross acres (“AC”) associated with each land use element within current jurisdictions, along with their respective projected building sq. ft. (“BSF”) at build-out of the BIG Project, are listed in Table 1 below.

Table 1: Projected Land Uses at Build-Out of the BIG Project Land Use Element City/BFPD Annexation Area Total

AC BSF AC BSF AC BSF
City
Rail Yard 156.81 NA 1,179.68 NA 1,336.49 NA
Solar Farm 90.50 NA 46.04 NA 136.53 NA
Transload Warehouse Center 1,323.62 5,300,000 1,304.62 3,700,000 2,628.24 9,000,000 Railway 33.54 NA 109.08 NA 142.62 NA
Grand Total City 1,604.47 5,300,000 2,639.41 3,700,000 4,243.88 9,000,000 BFPD
Rail Yard 181.49 NA 1,155.00 NA 1,336.49 NA
Solar Farm 136.53 NA 0 NA 136.53 NA
Transload Warehouse Center 1,323.62 5,300,000 1,304.62 3,700,000 2,628.24 9,000,000 Railway 33.54 NA 109.08 NA 142.62 NA
Grand Total BFPD 1,641.65 5,300,000 2,602.23 3,700,000 4,243.88 9,000,000 B Analytic Methodology and Assumptions
Notably, only recurring revenues and costs are analyzed in these FIAs. Costs that are considered non-recurring, such as capital expenditures, are excluded from the analysis.

This is because new development is generally required to construct its own new capital improvements, such as roads or parks, or pay Development Impact Fees (“DIFs”) that enable the City or another developer to construct these improvements. As these are one-time costs that will not recur, there is no expectation that new development will need to pay for these capital expenditures a second time. Likewise, revenues that are non-recurring, such as DIFs paid by developers, are also excluded from the FIAs. In sum, the model reflects the estimated recurring annual deficit or surplus to the City’s and BFPD’s General Funds that will result from the development of the BIG Project upon its respective annexations thereof into the City and BFPD.

DTA chooses its analytical assumptions in accordance with industry standards and documents those decisions carefully. DTA mainly utilized a Per Capita/Employee Multiplier Approach (emphasizing average expenditures and revenues) to evaluate the City and BFPD’s General Fund revenues expected to be generated by the BIG Project and costs associated with services expected to be provided by the City and BFPD to the Project. Under this approach, DTA thoroughly reviewed the City and BFPD’s current annual budgets to determine costs related to the City and BFPD’s provision of services to their residents and employees, compared with all current City and BFPD revenue sources. However, certain BIG Project revenues, such as property taxes, sales taxes and other revenues derived from the site, as well as certain BIG Project costs, like those related to police and fire protection services, were determined using a Case Study Approach. Under the Case Study Approach, DTA utilized specific information provided by the City, BFPD and BNSF to accurately assess large-scale BIG Project revenues and costs. DTA then determined the total costs and revenues associated with the various components of the BIG Project to the City and BFPD at build-out. In doing so, DTA determined whether the BIG Project is likely to generate a net fiscal surplus or net fiscal deficit for the City and BFPD’s General Funds.
5 City of Barstow and Barstow Fire Protection District April 8, 2026 Fiscal Impacts Resulting from the Proposed Annexation of the BIG Project The following list explains how some of the assumptions utilized by DTA in preparing this FIA were derived:

Discounting Expenses: Certain service costs are not expected to increase one-to-one with new development. Thus, a 15% discount rate has been applied to various General Fund expenditures to reflect the estimated ratio of fixed costs (not impacted by future development) to variable costs. Notably, DTA has conservatively assumed that no discount factor would be applied to Public Works expenditures, even though it is likely that such expenditures will not need to be 100% duplicated despite the influx of new employees on the BIG Project site.
 Assessed Valuation: Since BNSF, a regulated railway company, will own the rail facility and solar farm improvements and their underlying land, as well as the land located underneath the transload warehouse center, certain components of the BIG Project will be assessed by the State Board of Equalization (“BOE”) as railway unitary property or nonunitary railroad transportation property, with the remaining components locally assessed by the County Assessor, as detailed below:

Active Solar Energy System Exclusion: Currently, the installation of an active solar energy system will not be assessed, resulting in no impact to the assessed value of real property thereon. The statute for the active solar energy system new construction exclusion was extended through FY 2025-26, and is now scheduled to sunset on January 1, 2027. Pursuant to BNSF, the solar farm facility will not be deemed “active,” i.e., generating power and connected to the grid, by January 1, 2027. Therefore, this facility will be assessed by the BOE for the purpose of this FIA,
Qualified Facility: Pursuant to BNSF, the rail yard improvements and solar farm facility are currently valued at an estimated $2 billion and $27 million, respectively. Since the aggregate value for these components exceeds $100 million, such land uses are expected to be treated as a Qualified Facility under Revenue and Tax Code section 100.11, which only allows 20% of its original cost ($405.4M), excluding track and track materials, to be assigned to the local tax rate areas (“TRAs”) comprising the Qualified Facility site. Notably, the BOE indicated that this 20% “set-aside” for the Qualified Facility will not be subject to the 50% reduction in valuation mandated under the Railroad Revitalization and Regulatory Reform Act of 1976 (the 4R Act”). The remaining 80% of the Qualified Facility’s value ($1.622B) will be assessed by the BOE as railway unitary property under the standard unitary valuation process, and would be subject to a 50% reduction in valuation under the 4R Act.

Nonunitary Railroad Transportation Property: According to the BOE, the land located underneath the transload warehouse center will be valued by the BOE 6 City of Barstow and Barstow Fire Protection District April 8, 2026 Fiscal Impacts Resulting from the Proposed Annexation of the BIG Project as nonunitary railroad transportation property using the comparable sales approach, which will be subject to the 4R Act, and not liable to valuation by the County. The assessed valuation of such land will be assigned by the BOE to each TRA encompassing the transload warehouse center, which will be taxed in the standard manner for nonunitary property. According to BNSF, the land located underneath the transload warehouse center is currently valued at $12,000 per acre.

Locally Assessed Property: The BOE indicated that vertical improvements for the transload warehouse center will be locally assessed and locally taxed by the County. BNSF estimated that such improvements will be valued at $158 per BSF.

Tax Sharing (Secured Property Taxes): Property tax revenue estimates were derived using the applicable locally assessed valuation and apportionment factors by the TRAs provided by the County Auditor-Controller as applied to the general 1% ad valorem property tax levy [Prop 13], net of the projected Education Revenue Augmentation Fund (“ERAF”) property tax shifts, as described below:

City: Total secured property tax revenues received by the City General Fund for BIG Project parcels already located in the City will equal approximately

14.89%, 13.01%, and 14.63% of the basic 1% levy from the TRAs encompassing portions of the transload warehouse center, railyard, and solar farm components, respectively.

The total secured property tax revenues received by the County General Fund from the TRAs in the City Annexation Area and will comprise portions of the transload warehouse center, railyard, and solar farm components, at present equal approximately 17.36%, 17.32%, and 15.21% of the basic 1% levy, respectively. For the purposes of this FIA, DTA has assumed that 50% of these percentages will be transferred to the City after the annexation of the City Annexation Area into the City. As a result, the City would accrue 8.68%, 8.66%, and 7.61% of the basic 1% levy for these three separate land uses, respectively.

BPFD: Total secured property tax revenues received by the BPFD for the BIG Project parcels already located in the BPFD will equal approximately 22.46%,

22.60%, and 22.53% of the basic 1% levy from the TRAs comprising portions of the transload warehouse center, railyard, and solar farm components, respectively. Separately, the BPFD is assumed to receive 100% of County’s current secured property tax apportionment for fire protection from the BPFD Annexation Area, comprising only 3.13% and 3.6% of the basic 1% levy from the respective TRAs encompassing portions of the transload warehouse center and railyard components, upon the annexation of the BPFD Annexation Area into the BPFD.

Property Tax In Lieu of Vehicle License Fees (“VLFs”): Per California Revenue and Taxation Code §97.70, the property tax in lieu of VLF amount now grows in proportion to the growth rate of Citywide gross assessed valuation of taxable property from the prior fiscal year. Property taxes in lieu of VLF revenues constitute an addition to other property tax apportionments and were calculated for the 7 City of Barstow and Barstow Fire Protection District April 8, 2026 Fiscal Impacts Resulting from the Proposed Annexation of the BIG Project purposes of this FIA at $1.59 per $1,000 increase in assessed valuation on a Citywide basis.

City Expenditures: While the majority of City expenditures described in this FIA were based on the current City budget using a Per Capita/Employee Multiplier Approach (“Multiplier Approach”), the need for police and fire protection services was determined to require service levels that were higher than the City and BFPD’s current average service levels based on the City and BFPD’s current budgets. As a result, DTA met with the City Police Chief and the BFPD Fire Chief and utilized a Case Study approach to determine the following expenditure levels:

Police Expenditures: The Barstow Police Department (“BPD”), as of July 2025, has 47 budgeted positions. Utilizing a Per Persons Served methodology under the Multiplier Approach, DTA estimated that the BIG Project, upon its annexation into the City and at build-out, will require a total of six (6) new police officers to maintain current BPD service levels in the BIG Project area.

The extra tax revenues from the BIG Project will pay for three (3) additional police officers, who will improve the current level of police staffing and police services in the BIG Project, for its workers and facilities, the areas in the City near BIG Project, and the entire City. The City anticipates that the total of nine (9) new officers will comprise a new 24/7 two officer patrol shift, with one new Sergeant and eight (8) additional police officer positions to maintain all-hours coverage. The City intends to fund this first additional expansion in BPD personnel via the anticipated additional tax revenues from the development of the proposed BIG Project upon its annexation into the City, if and when approved, as estimated in this FIA. The City also anticipates further, future increases in police staffing as the entire City builds out through the life of the 2048 General Plan. Future increases in BPD staffing will be subject to City Council decisions as tax and other City revenues allow and as residential population and daytime/nighttime employee populations served figures change over time. All additional BPD positions are also subject to City Council decisions and future staffing and budgeting decisions.

Fire Protection Expenditures: The BFPD, as of July 2025, has 30 employees.

Utilizing a Per Persons Served methodology under the Multiplier Approach, DTA estimated that the BIG Project, upon its annexation into the BFPD and at build-out, will require a total of four (4) new firefighters to maintain current BFPD service levels in the BIG Project area. The extra tax revenues from the BIG Project will pay for seven (7) additional firefighters, who will improve the current level of firefighter staffing and fire safety services in the BIG Project, for its workers and facilities, the areas in the City near BIG Project, and in the entire BFPD. Other developments, both new and existing, will generate revenue to fund a twelfth new fire fighter. The expected twelve (12) new firefighters paid for by this project and other developments will staff a new ladder truck company needed to serve the BIG Project and ensure public safety for the BIG Project facility. The new ladder truck company will also provide improved fire protection services to the areas in the City near BIG Project, and in the entire BFPD. The BFPD intends to fund this first additional 8 City of Barstow and Barstow Fire Protection District April 8, 2026 Fiscal Impacts Resulting from the Proposed Annexation of the BIG Project expansion in BFPD fire personnel via the anticipated additional tax revenues from the development of the proposed BIG Project upon its annexation into the BFPD, if and when approved, as estimated in this FIA. The BFPD also anticipates further, future increases in firefighter staffing as the entire City and BFPD build out through the life of the 2048 General Plan. Future increases in BFPD staffing will be subject to City Council and BFPD Board of Directors decisions as tax and other revenues allow and as residential population and daytime/nighttime employee populations served figures change over time. All additional BFPD positions are also subject to City Council and BFPD Board of Directors decisions and future staffing and budgeting decisions.

For additional details regarding the specific assumptions and methodology utilized to calculate the fiscal impacts for the Project, please see Attachment 1.

C Net Fiscal Impact Summary
As listed in Table 2, the overall net fiscal impact to the City's General Fund resulting from the revenues anticipated to be generated by the BIG Project's build-out ($5,898,512), as compared with the cost of public services associated with the BIG Project's build-out ($3,391,208), will be a significant annual recurring fiscal surplus of $2,507,303 after its annexation into the City. As reflected in Figure 3 below, the largest projected City General Fund revenue source attributable to the BIG Project at build-out is property taxes, including property tax in lieu of VLFs and railroad unitary tax, at 89.0%. Conversely, the largest projected City General Fund expenditures will be for BPD (53.1%), Public Works (11.6%), and general government (21.7%), as reflected in Figure 4 below.

Figure 3: Recurring General Fund Revenues at BIG Project's Build-Out Figure 4: Recurring General Fund Expenditures at BIG Project's Build-Out 9 City of Barstow and Barstow Fire Protection District April 8, 2026 Fiscal Impacts Resulting from the Proposed Annexation of the BIG Project In addition, the overall net fiscal impact to the BPFD resulting from the property tax revenues anticipated to be generated by the BIG Project's build-out ($2,479,484), as compared with the cost of fire protection service associated with the BIG Project's build-out ($2,368,159), will be an annual recurring fiscal surplus of $111,325 after its annexation into the BPFD.

Hence, it is anticipated that the City will not need to subsidize BPFD for providing the fire protection services to the BIG Project at its build-out.

Table 2: Fiscal Impact Summary (City and BFPD General Funds) If you have any further questions regarding this Executive Summary, please feel free to contact David Taussig or Jerry Wen at (800) 969-4DTA.

Enclosures:

1. Attachment 1 – FIA

ATTACHMENT 1
City of Barstow and Barstow Fire Protection District
Fiscal Impacts Resulting from the Proposed Annexation of the BIG Project FIA
ATTACHMENT 1-A
BARSTOW, CALIFORNIA: BARSTOW INTERNATIONAL GATEWAY ("BIG") PROJECT

CITY FUND REVENUES (BY TYPE)
I Demographics and Other Data
A City of Barstow
2025 Estimated City Population [1] 24,811
2025 Estimated City Employees [2] 11,137
2025 Persons Served Population [3] 30,380
B Barstow Fire Protection District
2025 Estimated District Population [4] 32,790
2025 Estimated District Employees [5] 11,304
2025 Persons Served Population [3] 38,442
Notes:
[1] California Department of Finance, Housing and Population Information, January 1, 2025. [2] Environics Analytics, EmploymentProfiles by NAICS Codes for the City of Barstow. [3] Assumes City population plus 50% of employees.
[4] Pop-Facts® Demographic Snapshot 2025 for the Barstow Fire Protection District. [5] Environics Analytics, EmploymentProfiles by NAICS Codes 2025 for the Barstow Fire Protection District.

II City Revenue Sources (by Type)
General
Fund [1]
Barstow Fire
Protection
District
Total
Revenues
Revenue
Type
Fiscal Impact
Basis Discount
Fiscal Impact
Revenue
Factor
Tax Revenue $32,075,140 $6,600,000 $14,292,000 Persons Served $0.00 Property Tax - Secured $2,123,500 $4,450,000 $6,573,500 Recurring Case Study 0% NA Property Tax - Supplemental $88,500 $0 $88,500 Recurring Case Study 0% NA RDA Residual Tax Payment $1,411,500 $2,150,000 $3,561,500 Recurring Case Study 0% NA Real Property Transfer Tax $70,500 $0 $70,500 Recurring Case Study 0% NA Transient Occupancy Tax $3,998,000 $0 $3,998,000 Recurring Case Study 0% NA Sales and Use Tax - Measure Q $9,585,000 $0 $9,585,000 Recurring Case Study 0% NA Sales Tax - Bradley Burns $8,149,770 $0 $8,149,770 Recurring Case Study 0% NA Sales Tax - Public Safety $226,000 $0 $226,000 Recurring Case Study 0% NA Homeowners Property Tax Relief $10,000 $15,000 $25,000 Recurring Case Study 0% NA Business Licenses $251,250 $0 $251,250 Recurring Per Employee 15% $19.18 Franchise Fees $1,502,500 $0 $1,502,500 Recurring Persons Served 15% $42.04 Interest Income $175,000 $0 $175,000 Recurring Case Study 0% NA Charges for Service $111,160 $0 $111,160 Recurring Persons Served 100% $0.00 Construction Permits & Planning Fees $699,460 $0 $699,460 Recurring NA NA NA Licenses - Bingo Game $650 $0 $650 Recurring Persons Served 100% $0.00 VLF/Property Tax Compensation $3,287,000 $0 $3,287,000 Recurring Case Study 0% NA Fines and Forfeitures $182,300 $0 $182,300 Recurring Persons Served 15% $5.10 Use of Property $203,050 $0 $203,050 Recurring Persons Served 75% $1.67 Motor Vehicle License Fees $41,500 $0 $41,500 Recurring Case Study NA NA Other / Miscellaneous $1,549,600 $0 $1,549,600 Recurring Persons Served 100% $0.00 Cannabis Fees $1,266,195 $0 $1,266,195 Recurring Persons Served 100% $0.00 Transfer-in from Measure Q Fund $5,429,788 $500,000 $5,929,788 Recurring Case Study 0% NA $43,334,723 $7,115,000 $50,449,723 NA NA NA NA
$43,334,723 $7,115,000 $50,449,723 NA NA NA NA
Notes:
[1] Include Measure Q, Measure Q - Fire, and General Fund II subfunds.

Total Recurring Revenues
Revenue Type
Total Revenues
ATTACHMENT 1-B
BARSTOW, CALIFORNIA: BARSTOW INTERNATIONAL GATEWAY ("BIG") PROJECT

CITY FUND EXPENDITURES (BY TYPE)
I Demographics and Other Data
A City of Barstow
2025 Estimated City Population [1] 24,811
2025 Estimated City Employees [2] 11,137
2025 Persons Served Population [3] 30,380
B Barstow Fire Protection District
2025 Estimated District Population [4] 32,790
2025 Estimated District Employees [5] 11,304
2025 Persons Served Population [3] 38,442
Notes:
[1] California Department of Finance, Housing and Population Information, January 1, 2025. [2] Environics Analytics, EmploymentProfiles by NAICS Codes for the City of Barstow. [3] Assumes City population plus 50% of employees.
[4] Pop-Facts® Demographic Snapshot 2025 for the Barstow Fire Protection District. [5] Environics Analytics, EmploymentProfiles by NAICS Codes 2025 for the Barstow Fire Protection District.

II City Expenditures (by Type)
General
Fund [1]
Barstow Fire
Protection
District
Total
Expenditures
Expenditure
Type
Fiscal Impact
Basis Discount
Fiscal Impact
Expenditure
Factor
General Government
City Council $149,250 NA $149,250 Recurring Case Study 0% NA City Clerk $21,325 NA $21,325 Recurring Case Study 0% NA City Attorney $476,000 NA $476,000 Recurring Case Study 0% NA City Manager $1,637,402 NA $1,637,402 Recurring Case Study 0% NA Municipal Records $396,990 NA $396,990 Recurring Case Study 0% NA Insurance Risk Management $2,363,178 NA $2,363,178 Recurring Case Study 0% NA Finance $1,243,258 NA $1,243,258 Recurring Case Study 0% NA Information Technology $1,085,248 NA $1,085,248 Recurring Case Study 0% NA Human Resources $817,932 NA $817,932 Recurring Case Study 0% NA City Treasurer $34,300 NA $34,300 Recurring Case Study 0% NA Central Services $435,998 NA $435,998 Recurring Case Study 0% NA Cannabis Regulation $2,000 NA $2,000 Recurring Case Study 0% NA General Fund II $29,800 NA $29,800 Recurring Case Study 0% NA Barstow Fire Protection District $213,239 $83,500 $296,739 Recurring Case Study 0% NA Non-General Government
Public Works $4,464,684 NA $4,464,684 Recurring Persons Served 0% $146.96 Community Development $3,847,595 NA $3,847,595 Recurring Persons Served 15% $107.65 Police $13,371,573 NA $13,371,573 Recurring Case Study 0% NA Parks & Recreation $1,721,487 NA $1,721,487 Recurring Persons Served 15% $48.17 Debt Service $121,400 NA $121,400 Recurring NA 0% NA
Barstow Fire Protection District $5,331,168 $6,455,000 $11,786,168 Recurring Case Study 0% NA Transfers & Others $557,907 $0 $557,907 Recurring NA 0% NA $38,321,734 $6,538,500 $44,860,234 NA NA NA NA
$38,321,734 $6,538,500 $44,860,234 NA NA NA NA
Notes:
[1] Include Measure Q, Measure Q - Fire, and General Fund II subfunds.

Total Recurring Expenditures
Expenditure Type
Total Expenditures
ATTACHMENT 1-C
BARSTOW, CALIFORNIA: BARSTOW INTERNATIONAL GATEWAY ("BIG") PROJECT

LAND USE AND DEMOGRAPHICS SUMMARY
I Within City Jurisdiction
A Projected Non-Residential Land Uses Acres [1] Building Sq. Ft. [2] Transload Warehouse Center 1,323.62 5,300,000
Rail Yard 156.81 NA
Solar Farm 90.50 NA
Railway 33.54 NA
II Within City Annexation Area
A Projected Non-Residential Land Uses Acres [1] Building Sq. Ft. [2] Transload Warehouse Center 1,304.62 3,700,000
Rail Yard 1,179.68 NA
Solar Farm 46.04 NA
Railway 109.08 NA
III Within BFPD Jurisdiction
A Projected Non-Residential Land Uses Acres [1] Building Sq. Ft. [2] Transload Warehouse Center 1,323.62 5,300,000
Rail Yard 181.49 NA
Solar Farm 136.53 NA
Railway 33.54 NA
IV Within BFPD Annexation Area
A Projected Non-Residential Land Uses Acres [1] Building Sq. Ft. [2] Transload Warehouse Center 1,304.62 3,700,000
Rail Yard 1,155.00 NA
Solar Farm 0.00 NA
Railway 109.08 NA
I Direct Employees
A Projected Non-Residential Land Uses Estimated Direct Employees [3] Transload Warehouse Center 4,250
Rail Yard 1,125
Solar Farm 0
Railway 0
I Total Projected Residential Population 0
II Total Projected Direct Employees 5,375
III Total Persons Served Population [4] 2,688
NOTES:
[1] Source: County of San Bernardino Assessor Office.
[2] Source: Project Proponent
[3] Source: Project Proponent
[4] An employee is typically assumed to be equivalent to 50% of a resident given they would spend only eight active hours in the City per day versus a resident who is active for 16 hours per day. * All figures subject to rounding
Population and Employees (Totals)
Land Use Data
Population and Employees (Calculations)
ATTACHMENT 1-D
BARSTOW, CALIFORNIA: BARSTOW INTERNATIONAL GATEWAY ("BIG") PROJECT

NON-UNITARY PROPERTY TAX REVENUE ANALYSIS
I Property Tax Allocation Within City/BFPD Jurisdictions (as a Portion of the 1% General Property Tax Levy) [1] A City General Fund and Park Fund [2]
Transload Warehouse Center 14.885283%
Rail Yard 13.010324%
Solar Farm 14.625552%
Railway 0.000000%
B Barstow Fire Protection District [2]
Transload Warehouse Center 22.458013%
Rail Yard 23.029296%
Solar Farm 23.624840%
Railway 0.000000%
II Property Tax Allocation Within Annexation Area (as a Portion of the 1% General Property Tax Levy) [1] Prior to Annexation into City Upon Annexation into City A City General Fund County General Fund [2] County General Fund [3] City General Fund [3] Transload Warehouse Center 17.360540% 9.548297% 7.812243% Rail Yard 17.315755% 9.523665% 7.792090%
Solar Farm 15.212014% 8.366608% 6.845406%
Railway 0.000000% 0.000000% 0.000000%
Prior to Annexation into BFPD Upon Annexation into BFPD B Barstow Fire Protection District County FPD [2] County FPD Barstow FPD [4] Transload Warehouse Center 3.126173% 0.000000% 3.126173% Rail Yard 3.126209% 0.000000% 3.126209%
Solar Farm 0.000000% 0.000000% 0.000000%
Railway 0.000000% 0.000000% 0.000000%
I Non-Residential Land Uses Within City Jurisdiction
A Transload Warehouse Center Land Value Improvement Value Total Value Number of Acres/Building Sq. Ft. [5] 1,323.62 AC 5,300,000 SF NA Valuation per Acres/Building Sq. Ft. [6] $12,000.00/AC $158.00/SF NA Total Estimated Net Taxable Value $15,883,499 $837,400,000 $853,283,499 B Rail Yard
Number of Acres/Building Sq. Ft. [5] 156.81 AC 0 SF NA
Valuation per Acres/Building Sq. Ft. [6] $0.00/AC $0.00/SF NA Total Estimated Net Taxable Value $0 $0 $0
C Solar Farm
Number of Acres/Building Sq. Ft. [5] 90.50 AC 0 SF NA
Valuation per Acres/Building Sq. Ft. [6] $39,550.66/AC $0.00/SF NA Total Estimated Net Taxable Value $3,579,263 $0 $3,579,263 D Railway
Number of Acres/Building Sq. Ft. [5] 33.54 AC 0 SF NA
Valuation per Acres/Building Sq. Ft. [6] $0.00/AC $0.00/SF NA Total Estimated Net Taxable Value $0 $0 $0
II Non-Residential Land Uses Within City Annexation Area A Transload Warehouse Center Land Value Improvement Value Total Value Number of Acres/Building Sq. Ft. [5] 1,304.62 AC 3,700,000 SF NA Valuation per Acres/Building Sq. Ft. [6] $12,000.00/AC $158.00/SF NA Total Estimated Net Taxable Value $15,655,387 $584,600,000 $600,255,387 B Rail Yard
Number of Acres/Building Sq. Ft. [5] 1,179.68 AC 0 SF NA Valuation per Acres/Building Sq. Ft. [6] $339,075.69/AC $0.00/SF NA Total Estimated Net Taxable Value $400,000,000 $0 $400,000,000 C Solar Farm
Number of Acres/Building Sq. Ft. [5] 46.04 AC 0 SF NA
Valuation per Acres/Building Sq. Ft. [6] $39,550.66/AC $0.00/SF NA Total Estimated Net Taxable Value $1,820,737 $0 $1,820,737 General Property Tax Assumptions
Assessed Valuation Assumptions
ATTACHMENT 1-D
BARSTOW, CALIFORNIA: BARSTOW INTERNATIONAL GATEWAY ("BIG") PROJECT

NON-UNITARY PROPERTY TAX REVENUE ANALYSIS
D Railway
Number of Acres/Building Sq. Ft. [5] 109.08 AC 0 SF NA
Valuation per Acres/Building Sq. Ft. [6] $0.00/AC $0.00/SF NA Total Estimated Net Taxable Value $0 $0 $0
III Total Land Use Net Taxable Value for Big Project Upon Annexation into the City $1,858,938,886 IV Non-Residential Land Uses Within BFPD Jurisdiction
A Transload Warehouse Center Land Value Improvement Value Total Value Number of Acres/Building Sq. Ft. [5] 1,323.62 AC 5,300,000 SF NA Valuation per Acres/Building Sq. Ft. [6] $12,000.00/AC $158.00/SF NA Total Estimated Net Taxable Value $15,883,499 $837,400,000 $853,283,499 B Rail Yard
Number of Acres/Building Sq. Ft. [5] 181.49 AC 0 SF NA
Valuation per Acres/Building Sq. Ft. [6] $52,487.00/AC $0.00/SF NA Total Estimated Net Taxable Value $9,525,820 $0 $9,525,820 C Solar Farm
Number of Acres/Building Sq. Ft. [5] 136.53 AC 0 SF NA
Valuation per Acres/Building Sq. Ft. [6] $39,550.66/AC $0.00/SF NA Total Estimated Net Taxable Value $5,400,000 $0 $5,400,000 D Railway
Number of Acres/Building Sq. Ft. [5] 33.54 AC 0 SF NA
Valuation per Acres/Building Sq. Ft. [6] $0.00/AC $0.00/SF NA Total Estimated Net Taxable Value $0 $0 $0
V Non-Residential Land Uses Within BFPD Annexation Area A Transload Warehouse Center Land Value Improvement Value Total Value Number of Acres/Building Sq. Ft. [5] 1,304.62 AC 3,700,000 SF NA Valuation per Acres/Building Sq. Ft. [6] $12,000.00/AC $158.00/SF NA Total Estimated Net Taxable Value $15,655,387 $584,600,000 $600,255,387 B Rail Yard
Number of Acres/Building Sq. Ft. [5] 1,155.00 AC 0 SF NA Valuation per Acres/Building Sq. Ft. [6] $338,072.98/AC $0.00/SF NA Total Estimated Net Taxable Value $390,474,180 $0 $390,474,180 C Solar Farm
Number of Acres/Building Sq. Ft. [5] 0.00 AC 0 SF NA
Valuation per Acres/Building Sq. Ft. [6] $39,550.66/AC $0.00/SF NA Total Estimated Net Taxable Value $0 $0 $0
D Railway
Number of Acres/Building Sq. Ft. [5] 109.08 AC 0 SF NA
Valuation per Acres/Building Sq. Ft. [6] $0.00/AC $0.00/SF NA Total Estimated Net Taxable Value $0 $0 $0
VI Total Land Use Net Taxable Value for Big Project Upon Annexation into the BFPD $1,858,938,886 I Unsecured Property Taxes - Assumptions [7]
A Unsecured Taxes as a % of Secured
Transload Warehouse Center 10.00%
Rail Yard 0.00%
Solar Farm 0.00%
Railway 0.00%
II Motor Vehicle Licensing Fees - Assumptions
Vehicle Licensing Fees per Capita NA
III Property Tax In-Lieu of Vehicle License Fee - Assumptions Total City of Barstow Gross Assessed Value [8] $2,071,915,996 City of Barstow Property Tax In-Lieu of Vehicle License Fee [9] $3,287,000 Property Tax In-Lieu of Vehicle License Fee Increase per $1,000 Assessed Value $1.59 Other Property Tax Revenue Assumptions
ATTACHMENT 1-D
BARSTOW, CALIFORNIA: BARSTOW INTERNATIONAL GATEWAY ("BIG") PROJECT

NON-UNITARY PROPERTY TAX REVENUE ANALYSIS
I Fiscal Impact Category Annual Fiscal Impact Amount
A Secured Property Tax City General Fund Barstow FPD Total City/Barstow FPD A.1 Non-Residential Land Uses Within City/BFPD Jurisdiction Transload Warehouse Center $1,270,137 $1,916,305 $3,186,442 Rail Yard $0 $21,937 $21,937
Solar Farm $5,235 $12,757 $17,992
Railway $0 $0 $0
A.2 Non-Residential Land Uses Within Annexation Area
Transload Warehouse Center $468,934 $187,650 $656,584
Rail Yard $311,684 $122,070 $433,754
Solar Farm $1,246 $0 $1,246
Railway $0 $0 $0
B Unsecured Property Tax City General Fund Barstow FPD Total City/Barstow FPD B.1 Non-Residential Land Uses Within City/BFPD Jurisdiction Transload Warehouse Center $127,014 $191,631 $318,645
Rail Yard $0 $0 $0
Solar Farm $0 $0 $0
Railway $0 $0 $0
B.2 Non-Residential Land Uses Within Annexation Area
Transload Warehouse Center $46,893 $18,765 $65,658
Rail Yard $0 $0 $0
Solar Farm $0 $0 $0
Railway $0 $0 $0 #REF! $0 C Property Tax In-Lieu of Vehicle License Fee City General Fund Barstow FPD Total City/Barstow FPD Projected Non-Residential Land Uses [10] $2,920,345 NA $2,920,345 II Total Property Tax Revenues $5,151,488 $2,471,116 $7,622,604 NOTES:
[1] Based on Tax Rate Area (TRA) data provided by the County of San Bernardino Auditor-Controller's Office. TRA allocations adjusted for the Educational Revenue Augmentation Fund ("ERAF"). [2] Post-ERAF rates based on the weighted average of the fiscal year 2024-25 rates applicable to the TRAs encompassing each land use.

Source: County of San Bernardino Auditor-Controller Office. [3] Assumes the County of San Bernardino will retain 55.00% of its current 1% property tax increment, with the City of Barstow receiving the remaining 45.00%.
[4] Assumes the Barstow Fire Protection District will receive San Bernardino County Fire Protection District's current 1% property tax increment after the Annexation Area is annexed into the City. [5] Please see Attachment 1-C. Subject to change.
[6] Source: Project Proponent
[7] Source: Project Proponent
[8] Source: County of San Bernardino Auditor-Controller Office. [9] Source: City of Barstow Fiscal Year 2025/2026 Adopted Budget. [10] Property Tax in-lieu of Vehicle Licensing Fees applies to incremental property value. Current assessed value of BIG Project of $18,138,705 excluded from calculation.
* All figures subject to rounding
Fiscal Impact Calculation
ATTACHMENT 1-E
BARSTOW, CALIFORNIA: BARSTOW INTERNATIONAL GATEWAY ("BIG") PROJECT

RAILROAD UNITARY TAX REVENUE ANALYSIS
I Actual 1% Unitary Tax - Railroad Portion City General Fund Barstow FPD Fiscal Year 2023-24 $17,694 $23,587
Fiscal Year 2024-25 $16,549 $22,066
II Unitary Assessed Valuation ("AV") Assumptions Statewide Fiscal Year 2023-24 Railroad Company AV $8,022,078,000
Project Rail Improvement Unitary Valuation [2] $1,621,600,000 Fiscal Year 2024-25 Railroad Company AV with Project AV $1,604,415,600 Change in AV from Fiscal Years 2023-24 to 2024-25 20.00% VII Adjusted 1% Unitary Tax - Railroad Portion City General Fund Barstow FPD Fiscal Year 2024-25 $21,233 $28,305
Annual Fiscal Impact Amount
I Fiscal Impact Category City General Fund Barstow FPD Total City/Barstow FPD Original Railroad Unitary Tax Revenues $16,549 $22,066 $38,615 Adjusted Railroad Unitary Tax Revenues $21,233 $28,305 $49,538 II Incremental Unitary Tax Revenues $4,684 $6,239 $10,923 NOTES:
[1] Source: HdL Coren & Cone.
[2] Source: Project Proponent
* All figures subject to rounding
Unitary Tax Calculation [1]
Fiscal Impact Calculation
ATTACHMENT 1-F
BARSTOW, CALIFORNIA: BARSTOW INTERNATIONAL GATEWAY ("BIG") PROJECT

SALES TAX REVENUE ANALYSIS
I Indirect Sales Tax Assumptions - Employees
Annual Spending per Employee [1] $7,540
II Retail Taxable Sales Capture
City of Barstow Retail Taxable Purchase Capture [2] 50% I Non-Residential Direct Sales Tax Assumptions
A Non-Residential Land Uses Taxable Sales [3]
Transload Warehouse Center $0.00/Building SF
Rail Yard $0.00/Acre
Solar Farm $0.00/Acre
Railway $0.00/Acre
I Percent to the City of Barstow General Fund
City of Barstow Municipal Code §3.12.020 1.00%
Measure Q 1.00%
Prop 172 - Public Safety [4] 0.03%
Total 2.03%
I Fiscal Impact Category Annual Fiscal Impact Amount
A Indirect Sales Tax City General Fund Barstow FPD Total City/Barstow FPD A.1 Employee Taxable Sales
Direct Employees $410,894 NA $410,894
B Direct Sales Tax City General Fund Barstow FPD Total City/Barstow FPD B.1 Non-Residential Land Uses
Transload Warehouse Center $0 NA $0
Rail Yard $0 NA $0
Solar Farm $0 NA $0
Railway $0 NA $0
II Total Sales Tax Revenues $410,894 NA $410,894
NOTES:
[1] Based on the average daily spending of $29 on coffee, breakfast, and lunch.

Source: "State of Hybrid Work 2023, United States," Owl Labs. [2] Based on typical DTA baseline assumptions.
[3] Source: Project Proponent
[4] The City projects to receive approximately 6% of the Prop 172 sales tax receipts generated within the City, which is equivalent to 0.03% sales tax rate. Source: City of Barstow Fiscal Year 2024/2025 Adopted Budget. * All figures subject to rounding
Indirect Sales Tax Assumptions
Direct Sales Tax Assumptions
Other Sales Tax Assumptions
Fiscal Impact Calculation
ATTACHMENT 1-G
BARSTOW, CALIFORNIA: BARSTOW INTERNATIONAL GATEWAY ("BIG") PROJECT

MULTIPLIER REVENUE SOURCES ANALYSIS
I Revenue Category Multiplier Factor [1] Revenue Projection Basis Business Licenses $19.18 Per Employee
Franchise Fees $42.04 Persons Served
Use of Property $1.67 Persons Served
Fines and Forfeitures $5.10 Persons Served
Annual Fiscal Impact Amount
I Fiscal Impact Category City General Fund Barstow FPD Total City/Barstow FPD Business Licenses $103,093 NA $103,093
Franchise Fees $113,004 NA $113,004
Use of Property $4,489 NA $4,489
Fines and Forfeitures $13,709 NA $13,709
II Total Multiplier Revenues $234,295 NA $234,295
NOTES:
[1] Source: City of Barstow Fiscal Year 2025/2026 Adopted Budget. * All figures subject to rounding
Multiplier Revenue Assumptions
Fiscal Impact Calculation
ATTACHMENT 1-H
BARSTOW, CALIFORNIA: BARSTOW INTERNATIONAL GATEWAY ("BIG") PROJECT

INVESTMENT INCOME REVENUES ANALYSIS
I Investment Income Assumptions
Investment Period for Recurring Non-Interest General Fund Revenues 1 Month Local Agency Investment Fund (LAIF) Rate of Return [1] 2.06% Local Agency Investment Fund (LAIF) Percentage of Earnings Cost [1] 50.00% Annual Fiscal Impact Amount
I Fiscal Impact Category City General Fund Barstow FPD Total City/Barstow FPD Total Non-unitary Property Tax Revenues (Attachment 1-D) $5,151,488 $2,471,116 $7,622,604 Total Unitary Property Tax Revenues (Attachment 1-E) $4,684 $6,239 $10,923 Total Sales Tax Revenues (Attachment 1-F) $410,894 NA $410,894 Total Multiplier Revenues (Attachment 1-G) $234,295 NA $234,295 II Projected Recurring General Fund Revenues Available for Investment $5,801,361 $2,477,355 $8,278,716 III Plus: Investment Income (Less Earnings Cost) $4,987 $2,129 $7,116 IV Total Recurring General Fund Revenues $5,806,348 $2,479,484 $8,285,832 NOTES:
[1] Estimate. Subject to change.
* All figures subject to rounding
Assumptions
Fiscal Impact Calculation
ATTACHMENT 1-I
BARSTOW, CALIFORNIA: BARSTOW INTERNATIONAL GATEWAY ("BIG") PROJECT

MULTIPLIER EXPENDITURES ANALYSIS
I Expenditure Category Multiplier Factor [1] Expenditure Projection Basis Public Works $146.96 Persons Served
Community Development $107.65 Persons Served
Parks & Recreation $48.17 Persons Served
Annual Fiscal Impact Amount
I Fiscal Impact Category City General Fund Barstow FPD Total City/Barstow FPD Public Works $395,028 NA $395,028
Community Development $289,363 NA $289,363
Parks & Recreation $129,481 NA $129,481
II Total Multiplier Expenditures $813,872 NA $813,872
NOTES:
[1] Source: City of Barstow Approved Budget, Fiscal Year 2025-2026. * All figures subject to rounding
Multiplier Expenditure Assumptions
Fiscal Impact Calculation
ATTACHMENT 1-J
BARSTOW, CALIFORNIA: BARSTOW INTERNATIONAL GATEWAY ("BIG") PROJECT

POLICE EXPENDITURES ANALYSIS
I Annual Police Cost Assumptions
Current Expenditure Budget [1] $14,448,805
Fiscal Impact Basis Persons Served
Citywide Persons Served Population [1] 30,380
Discount Factor [2] 7.20%
II Fiscal Impact Expenditure Factor at Current Citywide Service Level (Per Persons Served) $441.36 I BIG Project Data
Persons Served Population [3] 2,688
II BIG Project Police Expenditure Assumptions
Estimated Incremental Police Costs at Current Service Level $1,186,373 Annual Composite Rate for a New Police Officer [4] $200,000 III Estimated Number of New Police Officers
At Current Citywide Service Level 6
Additional Police Officers 3
Annual Fiscal Impact Amount
I Fiscal Impact Category New Officers [5] Annual Composite Rate Total City At Current Citywide Service Level 6 $200,000 $1,200,000 Additional Police Officers 3 $200,000 $600,000
II Total Police Expenditures 9 NA $1,800,000
NOTES:
[1] Includes $13,371,573 in the FY 2025-26 adopted budget and the additional expenditure of $1,077,232 resulting from the new contract between the City and the Barstow Police Officers Association.

Note, $1,077,232 represents the full-year impact derived from the prorated amount of $520,662 from 1-6-2026 to 6-30-2026.

Source: City of Barstow Fiscal Year 2025/2026 Adopted Budget and Staff Report for Joint Special Meeting on Jan 6, 2026. [2] Reflects the current estimated ratio of fixed expenditures (not impacted by future development) to variable expenditures.

Source: City of Barstow Police Department.
[3] Please see Attachment 1-C. Subject to change.
[4] Source: City of Barstow Police Department.
[5]
* All figures subject to rounding
Using the City’s current police service levels as a baseline, the BIG Project needs six (6) police officers. The extra tax revenues from the BIG Project will pay for three (3) additional police officers, who improve the current level of police staffing and police services in the BIG Project, for its workers and facilities, the areas in the City near BIG Project, and the entire City. Overall, the City intends to use the tax revenues from the BIG Project to pay for the total of nine (9) new police officers.

Fiscal Impact Calculation
Fiscal Impact Expenditure Factor at Current Citywide Service Level Estimated Number of New Police Officers for BIG Project ATTACHMENT 1-K
BARSTOW, CALIFORNIA: BARSTOW INTERNATIONAL GATEWAY ("BIG") PROJECT

FIRE PROTECTION EXPENDITURES ANALYSIS
I Annual Fire Protection Cost Assumptions
Current Expenditure Budget [1] $12,633,252
Fiscal Impact Basis Persons Served
District-wide Persons Served Population [1] 38,442
Discount Factor [2] 2.00%
II Fiscal Impact Expenditure Factor at Current District-wide Service Level (Per Persons Served) $322.06 III BIG Project Data
Persons Served Population [3] 2,688
IV BIG Project Fire Protection Expenditure Assumptions
Estimated Incremental Fire Protection Costs at Current Service Level $865,694 Annual Composite Rate for a New Firefighter [4] $210,000 VI Estimated Number of New Firefighters at Current District-wide Service Level 4 I Annual Operation Assumptions
Number of New Firefighters [5] 12
Allocation Metric Persons Served Population
II Primary Benefitted Property [6]
A Existing Development Projects
A.1 Major Grocery Stores Direct Employees [7] Persons Served Population [8] Stater Bros. Market 24 12
Walmart Supercenter 151 76
Vons 31 16
Food 4 Less 38 19
Kmart 71 36
A.2 Hospitals Direct Employees [7] Persons Served Population [8] Barstow Community Hospital 273 137
A.3 Four-story Hotels [9] Daily Guests [10] Direct Employees [7] Persons Served Population [8] Marriott (181 Rooms) 398 92 245
Hampton (100 Rooms) 220 51 136
Home2 Suites (106 Rooms) 233 54 144
Holiday Inn (92 Rooms) 202 47 125
Comfort Suites (83 Rooms) 183 42 112
Best Western Plus (63 Rooms) 139 32 85
Holiday Inn Express (104 Rooms) 229 53 141
B Future Development Projects Direct Employees Persons Served Population [8] BIG Project [11] 5,375 2,688
Lenwood EV Charging/Logistics Project [12] 668 334
III Total Persons Served Population 4,306
IV Ladder Truck Company Cost Allocation
BIG Project's Share of Total Persons Served Population 62.42% V Number of Ladder Truck Company Firefighters Allocable to BIG Project [13] 7 Annual Fiscal Impact Amount
I Fiscal Impact Category New Firefighters Annual Composite Rate Total Barstow FPD At Current District-wide Service Level 4 $210,000 $840,000 Proposed Ladder Truck Company 7 $210,000 $1,470,000
II Total Fire Protection Expenditures 11* [13] NA $2,310,000 Proposed Ladder Truck Company Cost Allocations
Fiscal Impact Calculation
Estimated Number of Firefighters for BIG Project at Current District-wide Service Level ATTACHMENT 1-K
BARSTOW, CALIFORNIA: BARSTOW INTERNATIONAL GATEWAY ("BIG") PROJECT

FIRE PROTECTION EXPENDITURES ANALYSIS
NOTES:
[1] Includes $11,786,168 in the FY 2025-26 adopted budget and the additional expenditure of $847,084 resulting from the new contract between the BFPD and the Barstow Professional Firefighters Association.

Note, $847,084 represents the full-year impact derived from the prorated amount of $456,484 from 12-16-2025 to 6-30-2026.

Source: City of Barstow Fiscal Year 2025/2026 Adopted Budget and Staff Report for Joint Special Meeting on December 16, 2025. [2] Reflects the current estimated ratio of fixed expenditures (not impacted by future development) to variable expenditures.

Source: Barstow Fire Protection District.
[3] Please see Attachment 1-C. Subject to change.
[4] Source: Barstow Fire Protection District.
[5] Source: Barstow Fire Protection District.
[6] Includes those development projects that require a ladder truck for adequate fire protection. Source: Barstow Fire Protection District. [7] Source: Environics Analytics, EmploymentProfiles by NAICS Codes for the City of Barstow. [8] A hotel guest/employee is typically assumed to be equivalent to 50% of a resident given they would spend only eight active hours in the District per day versus a resident who is active for 16 hours per day. [9] Source: City of Barstow Planning Department.
[10] Based on the average 2.2 guests per hotel room. Source: DTA baseline estimate. [11] Please see Attachment 1-C. Subject to change.
[12] Source: Riverview Capital Investments.
[13]
* All figures subject to rounding
Using current fire service levels as a baseline, the BIG Project needs four (4) firefighters. The extra tax revenues from the BIG Project will pay for seven (7) additional firefighters, who will improve the current level of firefighter staffing and fire safety services in the BIG Project, for its workers and facilities, the areas in the City near BIG Project, and in the entire BFPD. Other developments, both new and existing, will generate revenue to fund a twelfth new fire fighter. The expected twelve (12) new firefighters will staff a new ladder truck company needed to serve the BIG Project and ensure public safety for the BIG Project facility. The new ladder truck company will also provide improved fire protection services to the areas in the City near BIG Project, and in the entire BFPD.

ATTACHMENT 1-L
BARSTOW, CALIFORNIA: BARSTOW INTERNATIONAL GATEWAY ("BIG") PROJECT

INFRASTRUCTURE MAINTENANCE EXPENDITURES ANALYSIS
I Estimated Roadway Infrastructure and Sidewalks/Trails Requirements [1] Estimated Lane Miles of Roadway 15.60
Estimated Number of Signalized Intersections 0.00
Estimated Number of Streetlights 0.00
Estimated Mileage of Sidewalks/Trails 0.00
Estimated Acres of Landscaped Parkways and Medians 0.00 II Estimated Parks and Open Space Requirements [1]
Estimated Acres of Parks 0.00
Estimated Acres of Open Space/Slopes 0.00
III Estimated Storm Drainage Infrastructure Requirements [1] Estimated Acres of Basin 0.00
Estimated Mileage of Storm Drains 0.00
I Roadway Infrastructure and Sidewalks/Trails [2]
Roadway Maintenance Costs per Lane Mile $2,661
Traffic Signal Maintenance per Intersection $5,720
Street Light Maintenance per Light $61
Sidewalk/Trail Maintenance per Lineal Mile $840
Landscaped Parkways and Medians Maintenance Costs per Acre $9,583 II Parks and Open Space [2]
Park Maintenance Costs per Acre $18,000
Open Space/Slope Maintenance per Acre $4,792
III Storm Drainage Infrastructure [2]
Basin/Lake Maintenance per Acre $5,227
Storm Drain Maintenance Per Mile $1,177
Annual Fiscal Impact Amount
I Fiscal Impact Category City General Fund Barstow FPD Total City/Barstow FPD A Roadway Infrastructure and Sidewalks/Trails
Roadways $41,503 NA $41,503
Signalized Intersections $0 NA $0
Street Lights $0 NA $0
Sidewalks/Trails $0 NA $0
Landscaped Parkways and Medians $0 NA $0
B Parks and Open Space
Parks $0 NA $0
Open Space/Slopes $0 NA $0
C Storm Drainage Infrastructure
Basin $0 NA $0
Storm Drains $0 NA $0
II Total Infrastructure & Parks Maintenance Costs $41,503 NA $41,503 NOTES:
[1] Source: Project Proponent. Subject to change.
[2] Based on data obtained from the DTA Public Works database, in concert with research from the Engineering News-Record. * All figures subject to rounding
Additional Infrastructure Requirement Assumptions
Annual Maintenance Costs Assumptions
Fiscal Impact Calculation
ATTACHMENT 1-M
BARSTOW, CALIFORNIA: BARSTOW INTERNATIONAL GATEWAY ("BIG") PROJECT

GENERAL GOVERNMENT EXPENDITURES ANALYSIS
I General Government Overhead Expenditures City General Fund Barstow FPD Total Recurring Fund Expenditures (excluding General Government Overhead) [1] $23,526,739 $11,786,168 Recurring General Government Overhead Expenditures [2] 36.9% 2.5% Marginal Increase in General Government Costs 75% 100%
Annual Fiscal Impact Amount
I Fiscal Impact Category City General Fund Barstow FPD Total City/Barstow FPD Total Multiplier Expenditures (Attachment 1-I) $813,872 NA $813,872 Total Police Service Expenditures (Attachment 1-J) $1,600,000 NA $1,600,000 Total Fire Protection Service Expenditures (Attachment 1-K) NA $2,310,000 $2,310,000 Total Infrastructure Maintenance Expenditures (Attachment 1-L) $41,503 NA $41,503 II Projected Recurring General Fund Expenditures $2,455,375 $2,310,000 $4,765,375 III Plus: General Government Costs $680,411 $58,159 $738,570 IV Total Recurring Expenditures $3,135,786 $2,368,159 $5,503,945 NOTES:
[1] Source: City of Barstow Approved Budget, Fiscal Year 2025-2026. [2] As a % of Total Recurring Fund Expenditures. General Government Overhead Expenditures defined as costs for Legislative, Administration, Finance, Development Services, and other General Government. * All figures subject to rounding
Assumptions
Fiscal Impact Calculation

Barstow City CouncilJune 16, 2026

Barstow City Council
June 16, 2026