RESOLUTION NO. 2026-
A RESOLUTION OF THE BARSTOW CITY COUNCIL AMENDING AND
RESTATING RESOLUTION NO. 5275-2026; DETERMINING THE
AMOUNT OF PROPERTY TAX REVENUES TO BE EXCHANGED
BETWEEN SAN BERNARDINO COUNTY AND THE CITY OF
BARSTOW, RESULTING FROM THE JURISDICTIONAL CHANGE
DESCRIBED BY LAFCO 3281; AND MAKING APPROPRIATE
FINDINGS UNDER THE CALIFORNIA ENVIRONMENTAL QUALITY
ACT
WHEREAS, pursuant to Section 99 of the Revenue and Taxation Code, prior to the issuance of a Certificate of Filing by the Local Agency Formation Commission (LAFCO) Executive Officer, the governing bodies of all local agencies whose service responsibilities will be altered by change of organization shall negotiate and determine by resolution the amount of property tax revenues to be exchanged between and among such local agencies; and
WHEREAS, except as provided in Section 99.01 of the Revenue and Taxation Code, in the event that a jurisdictional change would affect the service area or service responsibility of one or more special districts, the San Bernardino County (County) Board of Supervisors (Board of Supervisors) shall, on behalf of all special districts, negotiate any exchange of property tax revenues; and WHEREAS, the Board of Supervisors and the Barstow City Council (City Council) have determined the amount of property tax revenues to be exchanged as a result of the following jurisdictional change associated with the Barstow International Gateway Project: reorganization to include annexation to the City of Barstow; annexation to the Odessa Water District; detachment from County Service Area 70; and
WHEREAS, on June 2, 2026, the City Council adopted Resolution No. 5275-2026, which authorized principal terms for the exchange of property tax revenue between the City and County upon the annexation of County territory described in LAFCO 3281; and WHEREAS, the City desires to amend and restate Resolution No. 5275-2026 in its entirety to reflect final negotiated terms of the parties; and
WHEREAS, the City Council and the Board of Supervisors intend that the resolutions separately adopted by each governing body, which contain identical terms, together constitute the agreement between the City and the County for the exchange of property tax revenue under Section 99 of the Revenue and Taxation Code, and that no separate written agreement is required; and WHEREAS, while the Odessa Water District’s jurisdiction is affected by LAFCO 3281, it collects no property taxes, so it is not included in this Resolution; and NOW, THEREFORE, the City Council of the City of Barstow does hereby find, resolve, and order as follows:
SECTION 1. The above set forth recitals are true and correct and incorporated herein by reference, as if set forth herein in full.
SECTION 2. The negotiated exchange of property tax revenue between the City of Barstow (City) and San Bernardino County (County), attached hereto as Exhibit “C” and incorporated herein by reference, resulting from the above-described jurisdictional change, is approved and accepted as follows:
A. Upon annexation of County territory described in LAFCO 3281 to the City, the City and County shall divide property tax revenue for affected tax rate areas using the County methodology generally used since 1980. This methodology recognizes the City's historical property tax share and accounts for the property tax associated with services affected by the reorganization. The historical property tax share shall be divided fifty percent (50%) to the City and fifty percent (50%) to the County of the 1% property tax revenue within TRA 056-003, as shown in Exhibit "C" as the attachment to this Resolution. This allocation shall apply to both the base allocation and incremental growth. Exhibit "C" is attached hereto and incorporated herein by this reference.
B. For purposes of this subsection, these definitions shall apply: (1) “base allocation” shall mean the assessed valuation applicable to property and improvements within the area being annexed at the time the application for annexation was submitted to the LAFCO; (2) “incremental growth” shall mean the total increase or decrease in the property tax base over the Base Year within the annexed area; and (3) “base year” shall mean the assessed valuation applicable to the property and improvements within the area being annexed at the time the application for annexation is submitted to LAFCO.
C. Pursuant to Section 99 of the Revenue and Taxation Code, prior to the issuance of a Certificate of Filing by the Local Agency Formation Commission Executive Officer, the governing bodies of all local agencies whose service responsibilities will be altered by change of organization shall negotiate and determine by resolution the amount of property tax revenues to be exchanged between and among such local agencies.
D. Except as provided in Section 99.01 of the Revenue and Taxation Code, in the event that a jurisdictional change would affect the service area or service responsibility of one or more special districts, the Board of Supervisors shall, on behalf of all special districts, negotiate any exchange of property tax revenues.
LAFCO 3281 – REORGANIZATION TO INCLUDE ANNEXATIONS TO THE CITY OF BARSTOW AND ODESSA WATER DISTRICT, AND DETACHMENT FROM COUNTY SERVICE AREA 70 (AREA B)
SECTION 3. The negotiated exchange of property tax revenue between the City of Barstow and San Bernardino County, attached hereto as Exhibit “C” and incorporated herein by reference, resulting from the above-described jurisdictional change, is approved and accepted.
A. The annual tax increment generated in the area subject to the jurisdictional change and attributable to the local agencies whose service area or service responsibilities will be altered by the proposed jurisdictional change shall be allocated in future years pursuant to the provisions of Section 98 of the Revenue and Taxation Code.
SECTION 4. Resolution No. 5275-2026 is hereby amended and restated in its entirety by this Resolution. From and after the effective date of this Resolution, this Resolution shall govern the exchange of property tax revenue between the City and County for the territory described in LAFCO 3281, and Resolution No. 5275-2026 shall have no further force or effect except as to any actions taken under it before the effective date of this Resolution. Any reference in any agreement, document, or action of the City to Resolution No. 5275-2026 shall be deemed a reference to this Resolution.
SECTION 5. The City Council certified the City of Barstow General Plan and Barstow International Gateway Project Environmental Impact Report for the City General Plan Update and Development Project (State Clearinghouse No. 2024020501), and adopted CEQA Findings on Impacts and Mitigation Measures, a Statement of Overriding Considerations and a Mitigation, Monitoring and Reporting Program, by Resolution No. 5256-2026, incorporated herein by this reference as if set forth in full. The City Council hereby finds that the actions approved by this Resolution are within the scope of the General Plan Update and Development Project analyzed in the certified EIR, that the certified EIR adequately describes the environmental impacts of such actions for the purposes of CEQA, and that no additional environmental review is required.
SECTION 6. The Clerk shall certify the adoption of this Resolution and its attachments and shall cause a certified copy to be transmitted to the Executive Officer of the San Bernardino County Local Agency Formation Commission and Clerk of the Board of the San Bernardino County Board of Supervisors.
SECTION 7. If any provision, section, subsection, paragraph, sentence, clause, or word of this Resolution, or the application thereof to any person or circumstance, is rendered or declared invalid or unenforceable by any court of competent jurisdiction, the remaining provisions, sections, subsections, paragraphs, sentences, clauses, or words of this Resolution, and their application to other persons or circumstances, shall not be affected thereby and shall remain in full force and effect and, to that end, the provisions of this Resolution are severable.
SECTION 8. This Resolution shall take effect immediately upon adoption.
PASSED, APPROVED AND ADOPTED this 6
th day of October, 2026.
__________________________________
Timothy Silva, Mayor
ATTEST: APPROVED AS TO FORM:
_______________________ _______________________
Andrea Flores Andrew L. Jared
City Clerk City Attorney
Certification:
I, Andrea Flores, City Clerk of the City of Barstow, California, and ex-officio Clerk of the City Council, do hereby certify under penalty of perjury that the foregoing is a true and correct copy of Resolution No. ___________, which was adopted by the City Council at a regular meeting held on October 6, 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
________________________________
Andrea Flores, City Clerk
Deputy