448341.1
RESOLUTION NO. XXX-2026
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF BARSTOW,
CALIFORNIA, REQUESTING THAT THE GOVERNOR OF CALIFORNIA
AND THE GOVERNOR’S OFFICE OF BUSINESS AND ECONOMIC
DEVELOPMENT NOMINATE CENSUS TRACTS 06071009400,
06071009501, 06071009502 AND 06071012002 FOR DESIGNATION
AS A QUALIFIED OPPORTUNITY ZONES UNDER THE OPPORTUNITY
ZONES 2.0 PROGRAM
WHEREAS, the City of Barstow (“City”) is a general law city located in the County of San Bernardino, California, within which U.S. Census Tracts 06071009400, 06071009501, 06071009502 and 06071012002 are located; and WHEREAS, the federal Opportunity Zone program, established by the Tax Cuts and Jobs Act of 2017, was made a permanent part of the Internal Revenue Code by the One Big Beautiful Bill Act (Public Law 119-21), signed into law on July 4, 2025, which provides for a new decennial round of Opportunity Zone designations referred to as “Opportunity Zones 2.0”; and
WHEREAS, under the Opportunity Zones 2.0 framework, the Governor’s nomination window opens July 1, 2026, designations are certified by the U.S. Department of the Treasury effective January 1, 2027, and remain in effect for ten years, with the Governor’s Office of Business and Economic Development (“GOBiz”) serving as the State’s lead agency; and
WHEREAS, Census Tract 06071012002 was not included in the original (2018) Opportunity Zone designations, and the City was thereby excluded from the economicdevelopment benefits of the program for this parcel; and 448341.1
WHEREAS, Census Tract 06071009400 and 06071009500 (now 06071009501 and 06071009502) were included in the original (2018) Opportunity Zone designation but did not attract significant development at that time; and WHEREAS, the Internal Revenue Service, in Revenue Procedure 2026-14, has identified the population census tracts eligible for nomination as 2027 Qualified Opportunity Zones based on the 2020–2024 American Community Survey data; and WHEREAS, Census Tracts 06071009400, 06071009501, 06071009502 and 06071012002 qualify as low-income communities under the tightened Opportunity Zones
2.0 eligibility criteria, with a median income substantially below seventy percent (70%) of the statewide median, reflecting significant and sustained economic distress; and WHEREAS, the City has made and continues to make substantial public investments in its infrastructure, including transportation system capital improvements, sewer-line replacement, and accessibility and recreation improvements, thereby creating the conditions necessary to attract and support private investment; and WHEREAS, the City recently approved the Barstow International Gateway (BIG) Project, a first-of-its kind 4,500-acre, integrated rail facility as part of a $4 billion private investment by BNSF Railway to build on Barstow’s long history as a railroad town, while delivering economic, environmental, and equity benefits locally and statewide, with infrastructure and long-term revenue to support public services within the City; and WHEREAS, the BIG project and the associated update of the City’s General Plan addresses and allow the continued substantial public investments in the City’s infrastructure, including increased employment density thereby creating the conditions necessary to attract and support private investment; and 448341.1
WHEREAS, Census Tracts 06071009400, 06071009501, 06071009502 and 06071012002 qualify as Rural under the Internal Revenue Code, making investments within the tract eligible for the enhanced incentives available through Qualified Rural Opportunity Funds; and
WHEREAS, the City Council finds that designation of Census Tracts 06071009400, 06071009501, 06071009502 and 06071012002 as Qualified Opportunity Zones would advance the public interest by encouraging long-term private investment, job creation, housing, and economic recovery within the City.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF BARSTOW, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:
SECTION 1. Recitals. The Recitals are true and correct and are hereby incorporated and adopted as findings and determinations by the City Council as if fully set forth herein.
SECTION 2. The City Council formally requests that the Governor of the State of California and the Governor’s Office of Business and Economic Development nominate Census Tracts 06071009400, 06071009501, 06071009502 and 06071012002 for designation as Qualified Opportunity Zones under the Opportunity Zones 2.0 program for the designation round taking effect January 1, 2027.
SECTION 3. The City Council directs the City Manager and staff to prepare and submit to GO-Biz all materials supporting the nomination of Census Tracts 06071009400, 06071009501, 06071009502 and 06071012002, including community-need and investment-readiness documentation, and to coordinate the submission of letters of support from regional, county, state, and federal partners. 448341.1
SECTION 4. The City Council authorizes the City Manager to take such further actions as are necessary to effectuate the intent of this Resolution, including communicating this request and the City’s supporting materials to GO-Biz, San Bernardino County, and the City’s state and federal legislative representatives.
SECTION 5. This Resolution shall take effect immediately upon its adoption.
PASSED, APPROVED, AND ADOPTED this __ day of July 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
______________________________
Timothy R. Silva, Mayor
ATTEST: APPROVED AS TO FORM:
_________________________ _________________________
Andrea Flores, City Clerk Andrew L. Jared, City Attorney