Agenda packet — Big Bear Lake City Council, June 10, 2026 (part 2 of 3)

Reverse Repurchase Agreement (REVERSE REPO)- A transaction where the seller (City) agrees to buy back from the buyer (bank) the securities at an agreed upon price after a stated period of time.

Risk- Degree of uncertainty of return on an asset.

Safekeeping- see custody.

Sallie Mae- Trade name for the Student Loan Marketing Association (SLMA), a U.S. sponsored corporation.

Secondary Market- A market made for the purchase and sale of outstanding issues following the initial distribution.

Settlement Date- The date on which a trade is cleared by delivery of securities against funds.

Treasury Bills- U.S. Treasury Bills which are short-term, direct obligations of the U.S.

Government issued with original maturities of 13 weeks, 26 weeks and 52 weeks; sold in minimum amounts of $10,000 in multiples of $5,000 above the minimum. Issued in book entry form only. T-bills are sold on a discount basis.

U.S. Government Agencies- Instruments issued by various US Government Agencies most of which are secured only by the credit worthiness of the particular agency.

Yield- The rate of annual income return on an investment, expressed as a percentage. It is obtained by dividing the current dollar income by the current market price of the security.

Yield to Maturity- The rate of income return on an investment, minus any premium or plus any discount, with the adjustment spread over the period from the date of purchase to the date of maturity of the bond, expressed as a percentage.

Yield Curve- The yield on bonds, notes or bills of the same type and credit risk at a specific date for maturities up to thirty years.

MEETING
DATE: June 10, 2026
TO: Honorable Mayor and Members of the City Council
THROUGH: Erik Sund, City Manager
FROM: Dena Heald, Director of Finance
SUBJECT: Approve the City’s Appropriations Limit for Fiscal Year 2026-27

BACKGROUND & DISCUSSION
Since the 1979 passage of Proposition 4, legislative bodies of taxing agencies are required to adopt an appropriation limit for their agencies. The required action must comply with Article XIII B of the State Constitution and Government Code 7900 et. seq. The limit specifies the maximum appropriations that may be funded by proceeds of taxes.

The first year that the appropriations limit was required to be adopted (“Base Year”) was Fiscal Year 1980-81. The Base Year Limit was established by taking the actual appropriations financed by the proceeds of taxes in Fiscal Year 1978-79 and subtracting certain items that, by statute, were not subject to the limit. Proposition 111 later adjusted the Base Year beginning with Fiscal Year 1990-91 and established the new Base Year limit using the entity’s Fiscal Year 1986-87 limit adjusted annually as specified by Article XIII B and as amended by Proposition 111.

The adopted limit is adjusted annually by a “change factor” that is tied to growth indicators specified by the State. One indicator is the change in state per capita income. The other is population growth of the City, or alternatively, the County. The formula provided by the State calls for conversion of each indicator to a ratio. The two ratios multiplied together produce the factor by which to change the appropriations limit. By applying the change factor to the prior year’s appropriations limit, the new limit is calculated.

The Fiscal Year 2026-27 Appropriation Limit is calculated using the California per capita personal income factor which increased 4.95% and the County population growth factor which decreased

0.06%. The combination of these factors results in an increase in the appropriations limit of 4.89% over the prior year established limit of $55,397,359. Applying this growth factor to the previously established limit results in an appropriations limit for Fiscal Year 2026-27 of $58,106,290.

FISCAL IMPACT
There is no fiscal impact to adopt the appropriations limit. Proceeds from taxes which are subject to the limit are $19,799,393 leaving $38,306,897 available for appropriation.

ENVIRONMENTAL CONSIDERATIONS
None requiring review under the California Environmental Quality Act.

Item 1.6

CONSIDERATIONS OF STRATEGIC PRIORITIES
This item aligns with Strategic Priority Goal No. 1, to “ensure fiscal responsibility”.

RECOMMENDED ACTION
It is recommended that the City Council adopt a Resolution Adopting the City’s Appropriations Limit for Fiscal Year 2026-27.

ATTACHMENTS

1. Resolution No. 2026-XX

2. Calculation of Appropriations Limit for Fiscal Year 2026-27 RESOLUTION NO. 2026-XX
RESOLUTION ADOPTING THE CITY’S
APPROPRIATIONS LIMIT FOR FISCAL YEAR 2026-27
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 Article; and,
WHEREAS, the State legislature added Division 9 (commencing with Section 7900) to Title 1 of the Government Code of the State of California to implement Article XIII B of the California Constitution; and,
WHEREAS, Proposition 111, the Traffic Congestion Relief and Spending Limitation Act of 1990 which was authorized on June 5, 1990, modified the calculation method for the limitation; 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, documentation used in the determination of the appropriations limit shall be available to the public; and, WHEREAS, Section 7902 (a) and 7902.6 of the Government Code sets forth the method for determining the appropriations limit for each local jurisdiction for the 2026-27 fiscal year; and, WHEREAS, the City Council of the City of Big Bear Lake wishes to establish the appropriations limit for Fiscal Year 2026-27 for the City of Big Bear Lake.

NOW, THEREFORE, BE IT RESOLVED BY the City Council of the City of Big Bear Lake, as follows:

1. That it is hereby found and determined that the documentation used in the determination of the appropriations limit for the City of Big Bear Lake for Fiscal Year 2026-27 was available to the public in the Finance Department at least fifteen days prior to this date.

2. That the appropriations limit for the City of Big Bear Lake as established in accordance with Section 7902 (a) and 7902.6 of the California Government Code for Fiscal Year 2026-27 is $58,106,290.

3. That the cost of living factor selected was the California per capita personal income factor which was an increase of 4.95% for 2026-27.

4. That the population growth factor for 2026-27 was that of the County which decreased by 0.06%.

Item 1.6
Attachment 1
PASSED, APPROVED AND ADOPTED this 10th day of June, 2026.

Randall Putz, Mayor
ATTEST:

Erica Stephenson, City Clerk

STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss

CITY OF BIG BEAR LAKE )
I, Erica Stephenson, City Clerk of the City of Big Bear Lake, California, do hereby certify that the whole number of the City Council of the said City is five; that the foregoing resolution, being Resolution No. 2026-XX was duly passed and adopted by the said City Council and attested by the City Clerk of said City, all at a regular meeting of the said City held on the 10th day of June, 2026 and that the same was so passed and adopted by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Erica Stephenson, City Clerk
CITY
APPROPRIATIONS LIMIT 2025-26 55,397,359
City County
Per capita Personal Income (Converted to a ratio) 1.0495 1.0495 Population Growth (Converted to a ratio) 0.9994 0.9921
Combined Factor 1.0489 1.0412
Factor Applied (Higher of City or County) 1.0489
APPROPRIATIONS LIMIT 2026-27 58,106,290
CITY
Estimated Proceeds of Taxes 2026-27 22,671,193
Capital Projects Excludable (streets) (2,871,800)
Total Subject to the Limit 19,799,393
APPROPRIATIONS LIMIT 2026-27 58,106,290
Amount Available from Limit 38,306,897
COMPARISON: APPROPRIATIONS LIMIT VS. PROCEEDS OF TAXES
CALCULATION OF APPROPRIATIONS LIMIT FOR FISCAL YEAR 2026-27

CITY OF BIG BEAR LAKE
Attachment A
Item
Item 1.6
Attachment 2

MEETING
DATE: June 10, 2026
TO: Honorable Mayor and Members of the City Council
THROUGH: Erik Sund, City Manager
FROM:

SUBJECT:

Kelly Tinker, Acting Community & Economic Development Director Rachel Bowman, Administrative Services Manager
Approve a Professional Services Agreement for Transient Occupancy Tax/Tourism Business Improvement District Assessment Auditing Services

BACKGROUND & DISCUSSION
The City's Transient Occupancy Tax (TOT) Ordinance (Chapter 3.20), in conjunction with the Tourism Business Improvement District (TBID) Management District Plan and Memorandum of Understanding with Visit Big Bear, authorizes the City to conduct periodic audits of lodging operators to ensure the accurate collection and remittance of TOT and TBID assessments. These audits serve as an important compliance tool by identifying underreported revenues and ensuring taxes and assessments collected on behalf of the City and Visit Big Bear are remitted accurately.

Audits also provide an opportunity to educate operators on reporting requirements and improve voluntary compliance throughout the lodging industry.

The City’s vacation rental program, inclusive of commercial lodging properties such as hotels, motels, and bed and breakfasts, encompasses nearly 3,000 properties that remit taxes and assessments to the City. Due to the size of the program and resource considerations, the City has historically utilized a third-party consultant to perform targeted audits of a selection of operators each year. Audited properties are chosen to represent a cross-section of lodging operators in order to have representative data from a range of property types and operational characteristics.

For several years, the City has contracted with Lance, Soll & Lunghard (LSL) to perform these auditing services. In an effort to ensure the continued delivery of high-quality auditing services at a competitive cost, staff determined it was appropriate to evaluate whether enhanced audit methodologies and technologies were available that could improve compliance outcomes while maintaining fiscal responsibility. Accordingly, staff solicited proposals from several firms specializing in lodging tax auditing, compliance monitoring, and tax administration services.

The City received proposals from four firms: Lance, Soll & Lunghard (LSL), Neumo, Granicus, and HdL Companies. While all four firms provide services related to lodging tax compliance, the proposals varied significantly in scope and delivery model.

LSL proposed a traditional audit engagement focused on conducting annual agreed-upon procedures to audit selected operators. Services include examination of operator records, testing of reported revenues, review of exemptions, reconciliation of remittances, and issuance of audit Item 1.7
findings. LSL estimated a total annual cost of approximately $50,000.

Neumo proposed a comprehensive audit-focused program specifically designed for municipal TOT compliance. In addition to conducting detailed audits, Neumo utilizes data analytics to identify high-risk operators, assists with audit selection, provides draft compliance and deficiency notices, and offers enforcement support and consulting services. Neumo's proposal includes audit examinations, reporting, draft enforcement correspondence, and consulting support at a total estimated annual cost of approximately $37,000.

Granicus submitted a proposal centered on rental activity monitoring software and compliance analytics. The proposal includes subscription-based monitoring tools that estimate rental activity and identify potential underreporting, with an annual cost of approximately $24,000, plus implementation costs and optional compliance services. However, the proposal primarily focuses on software-based monitoring and compliance identification rather than actually performing the detailed financial audits currently required by the City. As a result, the Granicus proposal would only serve to supplement, rather than replace, the City's existing audit program.

HdL Companies submitted a proposal for comprehensive TOT and Short-Term Rental administration services. Unlike the City's current model, HdL's proposal would largely outsource administration, return processing, taxpayer support, compliance monitoring, payment processing, and auditing functions. While HdL's services include cyclical audits and enhanced compliance monitoring, the proposal represents a significantly broader operational shift than the City is currently seeking and would result in substantially higher ongoing costs due to the City's large inventory of lodging properties. Staff does not recommend pursuing a full-service tax administration model at this time.

Following review of all proposals, staff has identified that Neumo’s proposal provides the strongest combination of audit expertise, technology-driven compliance tools, service enhancements, and cost effectiveness. Unlike traditional audit engagements that rely primarily on random or staff-selected properties, Neumo incorporates data analytics and risk-based selection methodologies to identify operators with the greatest likelihood of reporting discrepancies, allowing audit resources to be focused where they are most likely to generate compliance improvements and revenue recovery. Additionally, Neumo's proposal includes support services such as deficiency documentation, enforcement support, and consulting assistance that are not included in all competing proposals.

Neumo also demonstrated significant experience in California lodging tax compliance, having conducted more than 10,000 lodging provider audits and identifying over $25 million in underreported or delinquent lodging tax revenues for municipal clients. The firm's references include numerous California jurisdictions with established TOT and Vacation Rental programs that are similar to the City of Big Bear Lake.

Based on the scope of services offered, demonstrated experience, enhanced compliance capabilities, and lower overall cost, staff recommends entering into a Professional Services Agreement with Neumo for Calendar Year 2025 TOT/TBID auditing services in an amount not to exceed $37,000.

FISCAL IMPACT
The funding for Transient Occupancy Tax/Tourism Business Improvement District Assessment Auditing Services is included within the approved Fiscal Year 2025-26 Annual Budget. The City also receives $10,000 from Visit Big Bear to support auditing services as part of the City’s established Management District Plan and Memorandum of Understanding.

Additionally, the proposal from Neumo for TOT/TBID auditing services represents a savings of approximately $13,000 compared to the City's current provider.

ENVIRONMENTAL CONSIDERATIONS
Under section 15378 of the California Environmental Quality Act (CEQA) Guidelines, this is not a project, and, therefore, no environmental review is required.

CONSIDERATION OF STRATEGIC PRIORITIES
This item aligns with the following City Council strategic priorities:

1. Ensure fiscal responsibility.

2. Enhance community engagement and local advocacy strategies, while bolstering partnerships with residents, businesses, and regional partners.

RECOMMENDED ACTION
It is recommended that City Council approve a Professional Services Agreement with Neumo for Calendar Year 2025 Transient Occupancy Tax/Tourism Business Improvement District Assessment Auditing Services, in an amount not to exceed $37,000; and, authorize the City Manager to execute the agreement and any related documents.

ATTACHMENT

1. TOT Audit Proposal submitted by Neumo
Delivery Date: March 26, 2026
Transient
Occupancy Tax
Audit Services
City of Big Bear Lake, CA
PROPOSAL FOR:

Jessika Leverich
Economic Development Analyst
PRESENTED BY:

Erica Warne
Neumo Headquarters
5860 Trinity Parkway, Suite 120
Centreville, VA 20120
E: [email protected]
Item 1.7
Attachment 1
About Neumo
Neumo partners with governments to modernize the way public services are delivered. Serving more than 4,500 city, county, state, and federal organizations across North America, we help agencies streamline operations, improve efficiency, and better serve their communities.

Our unified, cloud-based platform brings together solutions for courts, DMV operations, revenue and compliance, public
administration, and payments within a single, integrated environment. By reducing
system fragmentation, this
approach strengthens
visibility and control,
enables data-driven
decision-making, and
supports agencies as their
operational needs evolve.

Neumo delivers end-to-end solutions that support revenue management, compliance, and digital service delivery, including online filing, payments, licensing, records access, and more.

Built-in analytics and reporting tools provide actionable operational insight, helping jurisdictions reduce administrative burden, improve compliance outcomes, and meet the growing demand for self-service and digital engagement.

Headquartered in Centreville, Virginia, Neumo is committed to long-term public sector partnerships, delivering secure, reliable, and modern technology that governments can depend on. Founded on the principle of strengthening the connection between government agencies and the people they serve, we bring more than 100 years of combined experience and manage core operational systems that process millions of transactions annually.

For seven consecutive years, Neumo has been recognized as a GovTech 100 company, an acknowledgment reserved for organizations making a meaningful impact on state and local governments and a reflection of our long-standing commitment to the public sector.

Serving Governments That Transform Communities

QUALIFICATIONS
• Unified, cloud-based
GovTech platform
• Purpose-built for
government operations
• Millions of transactions
processed annually
• Deep experience across
core government
functions
• Trusted long-term
partner to government
agencies
Neumo TOT Audit Solution
Neumo delivers a comprehensive, technology-enabled Transient Occupancy Tax audit program designed specifically for California municipalities like the City of Big Bear Lake. Our approach combines decades of hands-on auditing expertise with modern analytics tools to maximize TOT revenue recovery while maintaining positive relationships with your lodging community.

We understand Big Bear Lake’s unique position as a premier mountain destination with a diverse mix of commercial lodging properties and a growing short-term rental market. Our team has extensive experience auditing both traditional hotels and STR operators, ensuring consistent compliance across all property types.

Data-Driven Property Selection
Our analytics platform identifies high-risk properties through trend analysis, occupancy comparisons, and exemption-to-gross-rent variation. We go beyond random selection to target audits where recovery potential is highest.

Comprehensive Audit Methodology
A proven audit methodology refined over 10,000+ lodging provider audits across California.

We examine property management systems, month-end reports, P&L statements, exemption documentation, and daily activity summaries—ensuring thorough and accurate compliance reviews for every property selected.

Turnkey Audit Administration
Neumo supports the audit process from end to end—property inventory, draft announcement letters, scheduling, on-site reviews, deficiency documentation, and final reporting. Please note that the City retains sole authority to approve and issue all assessment notices; Neumo prepares the documentation to make that process as streamlined as possible.

California TOT Expertise
Our team includes Certified Public Accountants, Certified Tax Examiners, and Certified Revenue Examiners with deep knowledge of California TOT ordinances, exemption rules, and enforcement practices.

Actionable Reporting & Enforcement Support
Every audit produces detailed findings with supporting documentation, draft deficiency notices, and commendation letters—ready for immediate enforcement action by the City.

TOT Audit Methodology
Neumo’s TOT Compliance Program is a proven, streamlined process refined through decades of experience auditing California lodging providers. This program is designed to identify non-compliance, recover unreported revenue, and provide the City with clear documentation for enforcement.

1. Audit Startup & Inventory (Within 30–60 Days)
• Procedural meeting with the City to establish communication protocols and project expectations • Request documentation from the City, including 36 months of returns for all selected properties, current TOT ordinance, and any related regulatory information • Establish a comprehensive inventory of all lodging properties subject to taxation by the City, leveraging both public and proprietary databases

2. Examination & Compliance Reviews
• Enter and analyze lodging provider return data received from the City; where the City requests assistance identifying audit candidates, Neumo will assist in the selection process through trend analysis, property comparisons, and exemption-to-gross-rent variation analysis • Provide the City with draft engagement announcement letters to be sent on City letterhead to each lodging provider selected for examination
• In coordination with City staff, schedule and conduct reviews at property locations or remotely, providing each property a minimum of 30 days preparation time • Verify accuracy of filed lodging tax returns against annual, monthly, and daily activity summaries and P&L statements; review bank statements to verify deposits reconcile with reported revenue as needed
• Review a random sample of exempted guest revenue for proper qualifying documentation and verify compliance with the City’s TOT ordinance

3. Compliance Reporting (30 Days Following Audit Completion) • Prepare draft commendation and deficiency determination letters for the City to review, approve, and issue to lodging operators; the City holds sole authority to issue all assessment notices and collection actions
• Provide the City with a comprehensive electronic Final Audit Report including all review findings, documentation for each identified error/omission, and draft notices of deficiency determination • Assist the City in reviewing any matters submitted by lodging providers contesting a deficiency determination
• Prepare and document any changes to findings and provide revised tax, interest, or penalty amounts due to the City

4. Ongoing Consulting
During the term of the engagement, Neumo will provide up to ten (10) hours of additional consulting time to assist the City in evaluating or implementing any proposed actions from the audit report. Legislative analysis, economic impact reporting, consulting, and policy updates are provided on an ongoing basis as part of the overall compliance services.

Proven Results
Neumo has audited more California hotels and lodging providers than any other company. In just the last five years, our team has reviewed more than 10,000 lodging providers and identified more than $25 million in unreported, underreported, and otherwise delinquent transient/lodging tax revenue. Below are examples of results generated for California clients:

City Findings
City of Palm Springs $1,800,000
City of Santa Monica $1,605,719
City of Napa $934,000
City of San Jose $868,561
City of Oakland $504,567
City of Sacramento $408,547
City of Vallejo $367,018
City of Santa Rosa $361,000
City of Avalon $181,000
City of West Sacramento $172,816
City of Pismo Beach $105,000
References
Neumo is pleased to provide the following references from California municipalities receiving our TOT audit services:

Reference #1: City of Pasadena, CA
Contact: Greg Morley, Assistant CFO
Phone: (805) 654-7823
Email: [email protected]
Services: TOT audit services since 2007
Reference #2: City of Oakland, CA
Contact: Huey Dang, Principal Revenue Analyst
Phone: (510) 444-2489
Email: [email protected]
Services: TOT audit and compliance services since 2017
Reference #3: City of San Jose, CA
Contact: Van Lam, Accountant II
Phone: (408) 535-7006
Email: [email protected]
Services: TOT audit and compliance services since 2006
Support & Maintenance
Everyone who interacts with the Neumo solution has access to our best-in-class support services. We seek to consistently deliver exceptional support experiences while removing barriers to your success.

Continuous Support
As part of your engagement, you gain access to our multi-pronged support resources:
• Customer Success Manager (CSM): Assigned to help ensure you are achieving optimal results, are connected to product enhancements, and are aware of our newest offerings.
• Account Manager (AM): Supports your overall goals and ongoing investment in Neumo. Provides periodic high-level reviews to evaluate ROI, utilization, and future needs. • Client Technical Support (CTS) Team: Your primary support for system and technical concerns.

You will always have direct access to call or email the CTS team for the life of your engagement.

Deployment Methodology
Neumo has built a customer-centric deployment methodology that revolves around creating a successful customer experience and helping you achieve your business goals. We have established the Neumo Deployment Strategy, a proven innovative and collaborative framework that allows us to partner with our customers to ensure on-time delivery.

The four key pillars to our methodology:

Partnership
Partnering with you to understand and
document your current processes and
desired business outcomes.

Industry Experience
Our team has worked with municipalities
across the country and understands best
practices to guide you through the
process.

Transparent Validation
A process by which your team works sideby-side with our audit team, reviewing and approving work as it is completed.

Success-Driven Delivery
Detailed reporting and clear
communication help ensure the City
achieves measurable results from the
audit program.

Proposed Costs
Neumo TOT Audit Services
City of Big Bear Lake, California
Description Units Per Unit Annual Total Notes
TOT Audit Services 10 $2,500 $25,000 Mix of STRs &
commercial lodging
Pricing Details
• Per-unit pricing: $2,500 per property audited, inclusive of all examination services, reporting deliverables, and draft enforcement correspondence.
• Annual program: 10 properties per year (mix of short-term rentals and commercial lodging as determined by the City).
• Includes: Full audit examination services, all reporting deliverables, draft enforcement correspondence, and up to 10 hours of consulting time per engagement period. • Legislative services: Legislative analysis, economic impact reporting, and policy updates provided as part of the overall compliance engagement.

Multi-Year Pricing
Year Properties Per Unit Annual Total
Year 1 10 $2,500 $25,000
Year 2 10 $2,500 $25,000
Year 3 10 $2,500 $25,000
This price proposal is valid for 120 days from the date of submission. Pricing is subject to adjustment for engagements beyond Year 3.

Why Neumo
Neumo is uniquely positioned to serve the City of Big Bear Lake as your TOT audit partner. Here is what sets us apart:

Unmatched California Experience
Over 350 California public agency clients and 30+ years of TOT auditing experience. We know California’s TOT landscape better than anyone.

Proven Revenue Recovery
Over $25 million in TOT revenue recovered for California cities in the last five years alone. Our audits consistently pay for themselves many times over.

STR & Hotel Expertise
Unlike firms that specialize in only one property type, Neumo audits both commercial lodging and short-term rentals with equal depth and rigor—critical for Big Bear Lake’s diverse market.

Turnkey Service Model
From property selection through compliance reporting, Neumo supports every step of the audit process. The City retains authority over the issuance of all assessment notices; your staff stays informed without the day-to-day administrative burden.

Seven-Time GovTech 100 Honoree
Recognized for seven consecutive years as one of the top 100 companies making a meaningful impact on state and local governments.

Serving Governments That Transform Communities
Neumo is setting a new standard in government modernization, proudly serving over 4,500 customers across North America.

Delivering cutting-edge, cloud-based solutions, Neumo empowers governments to modernize operations, drive efficiency, and elevate the quality of services they provide to their communities.

BACKGROUND & DISCUSSION
Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017, was signed into law in April 2017 to address significant transportation funding shortfalls across the state of California. The legislation established the Road Maintenance and Rehabilitation Account (RMRA) that provides funding to local agencies for essential road maintenance and rehabilitation, safety and other transportation improvements. The City has received these funds annually since 2017 and historically applies them to the Annual Street Rehabilitation Projects. The City’s anticipated RMRA proceeds for FY 2026-27 are $141,443.

The California Transportation Commission (CTC) adopted annual reporting guidelines for SB 1 funding recipients that requires each receiving agency to adopt a resolution, at a public meeting, identifying the projects to be funded with these resources. The adopted project funding list, which is to be submitted by July 1 of each year, shall include a description and location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvements.

The City of Big Bear Lake has budgeted expenditures of $134,930 from the Road Maintenance and Rehabilitation Account (RMRA) for Fiscal Year 2026-27. The City has historically budgeted these funds as a part of the Annual Street Rehabilitation Program which is included, annually, in the adopted Five-Year Capital Improvement Program. For Fiscal Year 2026-27, the City has adopted the Fiscal Year 2026-27 Street Rehabilitation Project with a budget of approximately $2,170,000 including local funds as well as Measure I and RMRA proceeds.

The proposed Fiscal Year 2026-27 Street Rehabilitation Project focuses on making repairs and improvements to approximately 1.5 miles of City streets that will undergo pavement reconstruction. The selection of the streets for the 2026-27 Street Rehabilitation Project is based on the Pavement Condition Index (PCI) from a City wide survey that focused on assessing the condition of all City Streets. The rehabilitation of the selected street segments will consist of full depth pulverization of the existing pavement section (including asphalt and base material), recompaction of the miscellaneous base, and construction of a new 4” asphalt section. The street sections proposed for this year’s project include:

Item 1.8
Street From To
Meadow View Drive Marina Point Marina Point
Catbird Lane Willow Landing North Bay Drive
Bayview Lane Catbird Lane End
Lakewood Lane Big Bear Boulevard End
Berkley Lane Marin Drive End
Narrow Lane Vista Lane Temple Lane
Snowcrest Drive Olympic Drive Scandia Road
Siskiyou Lane Siskiyou Drive Shasta Road
Shasta Road Buffalo Trail Primrose Drive
An award of a construction contract for this project is also being considered at the June 10, 2026 City Council Meeting.

FISCAL IMPACT
This action is required for the City to receive its annual funding allocation from the Road Maintenance and Rehabilitation Account (RMRA). The anticipated proceeds for Fiscal Year 2026- 27 are approximately $141,443 which are programmed as a part of the $2,170,000 budget for the Fiscal Year 2026-27 Street Rehabilitation Project.

ENVIRONMENTAL CONSIDERATIONS
This action does not require any environmental review pursuant to the California Environmental Quality Act (CEQA).

CONSIDERATION OF STRATEGIC PRIORITIES
This item aligns with the City Council’s Strategic Priority No. 1, “support and invest in sustainable infrastructure projects and programs consistent with the needs of our community”.

RECOMMENDED ACTION
It is recommended that the City Council adopt a Resolution Approving a Project List for the City of Big Bear Lake’s Fiscal Year 2026-27 Street Projects Funded by SB 1: The Road Repair and Accountability Act of 2017.

ATTACHMENT

1. Resolution No. 2026- XX
RESOLUTION NO. 2026-XX

RESOLUTION APPROVING A PROJECT LIST FOR THE CITY OF BIG BEAR LAKE’S FISCAL YEAR 2026-27 STREET PROJECTS FUNDED BY SB 1: THE ROAD REPAIR AND ACCOUNTABILITY ACT OF 2017
WHEREAS, Senate Bill 1 (SB 1), the Road Repair and Accountability Act of 2017 (Chapter 5, Statutes of 2017) was passed by the Legislature and Signed into law by the Governor in April 2017 to address the significant multi-modal transportation funding shortfalls statewide; and WHEREAS, SB 1 includes accountability and transparency provisions that will ensure the residents of our City are aware of the projects proposed for funding in our community and which projects have been completed each fiscal year; and
WHEREAS, the City must adopt by resolution a list of projects proposed to receive fiscal year funding from the Road Maintenance and Rehabilitation Account (RMRA), created by SB 1, which must include a description and the location of each proposed project, a proposed schedule for the project’s completion, and the estimated useful life of the improvement; and WHEREAS, the City will receive an estimated $141,443, in RMRA funding in Fiscal Year 2026- 27 from SB 1; and
WHEREAS, this is the 10th year in which the City is receiving SB 1 funding and will enable the City to continue essential road maintenance and rehabilitation projects, safety improvements, and increasing access and mobility options for the traveling public that would not have otherwise been possible without SB 1; and
WHEREAS, the City used a Pavement Management System to develop the SB 1 project list to ensure revenues are being used on the most high-priority and cost-effective projects that also meet the communities priorities for transportation investment; and WHEREAS, the funding from SB 1 will help the City maintain and rehabilitate streets and active transportation infrastructure in highly travelled areas in the City this year; and WHEREAS, the 2023 California Statewide Local Streets and Roads Needs Assessment found that the City’s streets and roads are in a “good” condition and this revenue will help us increase the overall quality of our road system and over the next decade will bring our streets and roads into an “excellent” condition; and
WHEREAS, the SB 1 project list and overall investment in our local streets and roads infrastructure with a focus on basic maintenance and safety, investing in complete streets infrastructure, and using cutting-edge technology, materials and practices, will have significant positive co-benefits statewide.

Item 1.8
Attachment 1
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Big Bear Lake, that:

1. The foregoing recitals are true and correct.

2. The following list of newly proposed projects will be funded in-part with Fiscal Year 2026- 27 Road Maintenance and Rehabilitation Account revenues:

Project Title: Fiscal Year 2026-27 Street Rehabilitation Project Project Description: Rehabilitation of selected street segments will consist of full depth pulverization of the existing pavement section (including asphalt and base material), recompaction of the miscellaneous base, and construction of a new 4” asphalt section.

Project Location:

Street From To
Meadow View Drive Marina Point Marina Point
Catbird Lane Willow Landing North Bay Drive
Bayview Lane Catbird Lane End
Lakewood Lane Big Bear Boulevard End
Berkley Lane Marin Drive End
Narrow Lane Vista Lane Temple Lane
Snowcrest Drive Olympic Drive Scandia Road
Siskiyou Lane Siskiyou Drive Shasta Road
Shasta Road Buffalo Trail Primrose Drive
Estimated Project Schedule: Start (07/26) Completion (11/26) based on the component being funded with RMRA funds.

Estimated Project Useful Life: 20 years
PASSED, APPROVED AND ADOPTED this 10th day of June, 2026.

Randall Putz, Mayor
ATTEST:

Erica Stephenson, City Clerk

STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss

AYES:

NOES:

ABSTAIN:

ABSENT:

Erica Stephenson, City Clerk

MEETING
DATE: June 10, 2026
TO: Honorable Mayor and Members of the City Council
THROUGH: Erik Sund, City Manager
FROM: Sean Sullivan, Assistant City Manager
Nicholas Haecker, Deputy Public Works Director
Miguel Cabanas, PE, PLS, Engineering Manager
SUBJECT: Authorize a Purchase Order for a Replacement Standby Generator for the Civic Center

BACKGROUND & DISCUSSION
The City of Big Bear Lake’s key facilities, including the Civic Center, the Public Works Yard, and elements of the Sanitation system, are supported by stand-by generators to ensure the ongoing operation of these key facilities in the event of a power outage. In recent years, the Big Bear Valley has experienced frequent power outages, often due to weather or accidents causing damage, maintenance activities, and Public Safety Power Shutoffs (PSPS), which are implemented during times of wildfire concerns. Over the past several years, staff have been working to update and replace dated generators across the City. In Fiscal Year 2023-24, funding was included within the Capital Improvement Program (CIP) Budget for the replacement of the generator at the Civic Center.

The City’s Civic Center has an existing backup generator that provides electrical backup to the Civic Center, including all offices, public spaces and the Performing Arts Center. The existing backup generator at City Hall was installed around 1989 and, while it is still functional, it is in need of replacement for a number of reasons. Given the age of the generator, it does not operate as efficiently as newer, modern generators, also, it no longer complies with requirements of the California Air Resources Board (CARB) and the South Coast Air Quality Management District (SCAQMD). In 2024, staff retained Design West Engineering, a San Bernardino based consulting engineering firm, with expertise in electrical and mechanical engineering. The team at Design West has reviewed and assessed the Civic Center and the existing generator to understand the electrical system and electrical needs of this facility to specify the appropriate replacement equipment for the Civic Center generator. Design West has specified a 275 kilowatt diesel powered generator, which is what is required to power the existing maximum electrical loads at the Civic Center, as well as a buffer of approximately 20% to allow for any future increases to electrical demand at the Civic Center.

Design West Engineering has specified a Rehlko 275 diesel powered generator. The City has historically used Rehlko (previously Kohler Energy) generator systems throughout our facilities and has been pleased with the performance of the equipment and the support offered by the manufacturer. Additionally, the use of consistent equipment throughout these systems provides for Item 1.9
improved efficiency for the operation and maintenance of these systems. The 275 model is rated for 275 kilowatts, which is the size that is required for the maximum electrical loads for the Civic Center, plus a buffer of approximately 20% in case of future increases to the electrical demands of the facility. The proposed equipment will be outfitted with an automatic transfer switch to allow for seamless transition to the generator within seconds of the power being disrupted. Additionally, the equipment will use a diesel particulate filter (DPF) to further manage and clean the resulting exhaust of the generator. The proposed equipment will meet all requirements of CARB and the SCAQMD and will be able to obtain the necessary permits for the installation and operation required for a stand-by generator.

As the City has historically utilized Rehlko (Kohler) generators, staff has worked directly with Bay City Electric Works on these purchases as they are the Sourcewell contract holder (Contract No. #092222-KOH) for this line of product. Sourcewell is a purchasing collective, of which the City is a member, that provides competitively bid contracts for the use of governmental agencies, often at considerable discounts below list price. Pursuant to the City of Big Bear Lake’s Purchasing Policy and Procedures No. 81-00, the City has the authority to participate in Cooperative Purchasing Agreements with vendors who have already participated in a procurement process by another public agency.

Bay City Electric Works has provided a total price of $149,640, inclusive of the generator with the diesel particulate filter, automatic transfer switch, freight, start up and sales tax. The Sourcewell discounts range from 5% - 48.3% depending on the line item to which they are applied and the total discounts are more than $67,000.

The current lead time on the manufacturing and delivery of this equipment is approximately seven (7) to eight (8) months, meaning that the equipment would be available in the winter of 2027. Staff is proposing that the City Council authorize the purchase of the generator equipment so that production and manufacturing can begin. Once the order is in process, staff will finalize the design plans and construction drawings for the installation of this equipment as well as coordinating all necessary permits to install and operate this equipment. In early 2027, staff would plan to conduct a bid solicitation for the construction required to install the generator that will be furnished by the City. It is anticipated that this replacement generator would be installed during the 2027 construction season. Staff continues to perform routine maintenance and inspection of the existing equipment to ensure the ongoing availability of backup power at the Civic Center while awaiting the installation of the new equipment.

FISCAL IMPACT
The total purchase price of the specified generator, and all appurtenant equipment, inclusive of freight, tax, and manufacturer start-up costs is $149,640. Funding for this project is included in the current FY 2025-26 Capital Improvement Program budget (Account Number 321-4346-3961).

Description Fund
GL Account
No.

Type
(Rev/Ex)
FY 2025-
26 Amended
Capital
Budget
Amount
Awarded
FY 25/26
Budget
Remaining
for Project
Civic Center
Generator &
ATS
Replacement
321 – Other
Capital
Improvements
321-4346-
3961
Exp $400,000 $149,640 $250,360

ENVIRONMENTAL CONSIDERATIONS
This action does not require review pursuant to the California Environmental Quality Act (CEQA).

A CEQA finding for the Civic Center Generator & ATS Replacement Project will be presented for City Council review at the time that the bid solicitation for this project is considered.

RECOMMENDED ACTION
It is recommended that the City Council authorize a purchase order with Bay City Electric Works for a Replacement Standby Generator for the Civic Center, in the amount of $149,640.

ATTACHMENT

1. Proposal of Bay City Electric Works
6/1/2026 Job #: B01316
Power Systems Quotation
Job Name: Big Bear City Hall Generator
Replacement
Job #: B04923
Date: 6/1/2026
Sales Executive: Kris Lintz
Mobile: (619) 496-7806
Email: [email protected]
Inside Sales: Cerra Hunting
Mobile: (209) 843-3037
Email: [email protected]
Item 1.9
Attachment 1
Bay City Electric Works in conjunction with the Sourcewell/NJPA contract #09222-KOH is pleased to offer the following Rehlko generator system for your use on the referenced project.

This proposal includes the equipment shown on your partial single line E0.3. The following clarifications, technical exceptions and/or exclusions are noted:
 No specifications were provided. We’re quoting to the limited drawings provided.  Removal of existing equipment, off-loading and installation is excluded.  Permits, fees, and engineering services are provided by others.  Emissions Permit is not included, to be provided by others. Contact ProActive Consulting Group at 714-893-7900 for Permit application processing information and pricing.  Fuel, initial fuel fill and fuel for testing is excluded.

Major system components include:

One (1) UL2200 Listed Rehlko model KD275 diesel powered generator set, rated for standby duty at 275 KW, 0.8 PF, 344 KVA, 277/480 volt, 3 phase, 4 wire, 60 Hertz, 1800 RPM, outdoor in weatherproof sound attenuated enclosure with 490-gallon subbase diesel fuel tank rated for 24 hours at full load.

One (1) ASCO Model H03ATSA31000NGXC Automatic Transfer Switch, open transition, rated at 1,000 A, 480 V, 3 phase, 4 wire, 3 pole, solid neutral, in NEMA 1 enclosure.

One (1) ASCO Model J03NTSA30400NGXF Manual Transfer Switch with quick connects, rated at 400 A, 480 V, 3 phase, 4 wire, 3 pole, solid neutral, in NEMA 3R enclosure.

KD275 Unit List Price - $133,111.20 – per unit
Sourcewell/NJPA Member Discount 48.3% - $64,299.36 – per unit Sourcewell/NJPA Member Price, FOB Kohler, WI - $68,811.84 – per unit (Tax Not Included)
ASCO ATS H03ATSA31000NGXC - $11,800.00 – per system
Distributor Less 5% (Sourcewell/NJPA Member Price) = $11,210.00 – per system ASCO MTS J03NTSA30400NGXF - $7,200.00 – per system
Distributor Less 5% (Sourcewell/NJPA Member Price) = $6,840.00 – per system Freight - $7,000.00 – per system
Distributor Less 5% (Sourcewell/NJPA Member Price) = $6,650.00 – per system On-Site Start-up - $15,500.00
Distributor Less 5% (Sourcewell/NJPA Member Price) = $14,725.00 – per system Passive DPF, shipped loose installed by others = $32,000.00 Distributor Less 5% (Sourcewell/NJPA Member Price) = $30,640.00 – per system Jobsite inspection, initial startup, and initiation of warranty, by a Bay City Electric Works field technician during normal working hours Monday through Friday 7:00 a.m. to 4:00 p.m. Testing will utilize building load unless otherwise specified. Fuel for testing is excluded. Any jobsite orientation and training of operating personnel to be done at the time of startup.

Rehlko limited generator warranty, effective from date of startup if commissioned within 12 months:
2 year or 1000 hours (whichever occurs first) as published in Rehlko Brochure. Small KD’s.

Limited ASCO ATS warranty, effective from date of shipment, for 2 years.

System Price: FOB Factory with freight allowed to your jobsite (or office) if accessible by a semi. All deliveries are drop-shipped. We cannot be responsible for limited access at site. We are bidding to the limited information on the contract documents. Additional charges may be required at time of delivery for surveying or re-consigning. Offloading and placement of equipment is excluded. All deliveries are Monday through Friday 7:00 a.m. to 4:00 p.m. Deliveries outside the normal business hours will be invoiced as necessary.

Quotation Notes:

1. Applicable taxes are not included.

2. 3% fee will be added to any payments made by credit card.

3. The kW output listed on this quote letter is at rated conditions unless stated otherwise. Actual output may vary by site conditions including temperature and elevation. Please check with your Salesperson for any potential deration due to site conditions or specifications.

4. Air quality permit fees and compliance are excluded. Local air quality authorities may require a health risk study or environmental quality assessment. The cost for a health risk study is excluded.

5. Any additional equipment required because of the local Air Quality permit application will be quoted separately. Air quality requirements are ever-changing and vary based on various factors including jobsite location and proximity to adjacent structures. BCEW is quoting the latest Tier compliant generators to meet State and Federal regulations unless otherwise noted. It is the customer or end user’s responsibility to obtain all permits related to the installation and operation of the equipment quoted herein. All permits must be obtained prior to installation of equipment.

Many air jurisdictions are discussing changing the rules regarding emissions, tier levels, aftertreatment, etc. We are quoting based on the specifications and our current understanding of the application of the air jurisdiction’s rules at the time of quote.

6. Generators installed on or after January 1st, 2013 in SCAQMD’s jurisdiction will require the installation of a Particulate Matter Filter if they are within 50 meters of a sensitive receptor and over 175bhp (approximately 125kW). A sensitive receptor is defined as, “any residence including private homes, condominiums, apartments, and living quarters, schools as defined in (5), preschools, daycare centers, and health facilities such as hospitals or retirement and nursing homes. A sensitive receptor includes long term care hospitals, hospices, prisons, and dormitories or similar live-in housing.”

7. “Engines located on or near school grounds: New Stationary emergency standby diesel-fueled engines (>50 bhp) located on school grounds or 100m or less from a school which exists at the date the application for Permit to Construct or Permit to Operate is deemed complete, whichever is earlier shall emit diesel PM at a rate less than or equal to 0.01 g/bhp-hr” which means that a PM Filter will be necessary.

8. Some local Authorities Having Jurisdiction (AHJ’s) will require field inspections, additional testing, interconnection with a Fire Alarm system or Building Management System (BMS), or functional verification for specific components/alarms/monitoring. We are bidding to the plans and specifications provided for a project awarded based on pricing and cannot cover all potential testing that may be requested by AHJ’s. It is the responsibility of the Consulting/Specifying Engineer to provide the required information to bid the project properly. Typically, the testing/inspection does not require attendance by a BCEW technician but in certain instances it does. Please contact us with the specific requirements in writing that apply to your project (from your approved fire permit, County HazMat permit or your inspection corrections) once you have them and our Service Department can quote it accordingly. Tank pressure tests are not included unless they are specifically listed on our quote.

9. Some Fire Marshalls have requested/required the fuel tank Emergency vents to be extended to 12’ above grade (along with the normal atmospheric vent). Nothing has been provided to us to show that any code anywhere specifies the extension of the emergency vents. Kohler does not offer emergency vent extensions and neither does BCEW. If they are required, the vent extension and any related support/bracing shall be by others unless specifically called out in our quote.

10. All supplied fuel tanks will be certified UL142. UL142 tanks are NOT fire-rated or ballistic-rated.

11. All power system studies, including short circuit analysis, protective device coordination and arc flash analysis and mitigation, are the responsibility of others and are not included.

12. Protective device calibration, testing (NETA) and setting of protective relays and circuit breaker trip units are the responsibility of others and not included in this proposal.

13. Fuel, initial fuel fill and fuel for testing is excluded.

14. Special lugs are not included. You will receive the standard lugs for the provided breakers.

15. Prices quoted are not applicable for work subject to any state or federal prevailing wage requirements. We are an equipment supplier, not a subcontractor. Please contact your sales executive if prevailing wage still applies.

16. Quotation is valid for 30 Days. This quote may be modified and/or rescinded by BCEW at its sole discretion unless the quote is accepted before the expiration date.

17. The Tariff cost at time of quotation is included. We reserve the right to adjust the Tariff Fee amount as the global economic situation changes affecting certain materials/components. These are passed through to BCEW from its manufacturer(s) and will be invoiced as incurred.

Terms and Conditions:

1. Terms of payment are net 30 days from factory shipment, upon approval of credit department.

2. Materials will be invoiced on the date of shipment from the factory.

3. Acceptance of purchase order is based on materials quoted.

4. 1.5% per month will be assessed on unpaid balances if not paid within terms.

5. Terms for retention and liquidated damages will not be accepted.

6. The following charges will be assessed for cancellation of any order:
a. 10% of total order price if cancelled after we have provided submittals but prior to release for manufacture.
b. 25% of total order price if cancelled after release for manufacture, or if the equipment is already on order with the factory
c. 50% of total order price if cancelled less than 90 days of scheduled ship date from Rehlko. d. 100% of total order price if cancelled within 60 days of scheduled shipment from Rehlko.

Lead Times:

Submittals Lead Times:

1. Submittals for this project should take approximately 3-5 weeks from receipt of a written Hold for Submittal Approval (HFSA) Purchase Order.

Equipment Lead Times: Lead times are estimated at time of quote and may vary at time of order.

1. Current factory lead time for the generator is 30-32 weeks from written release for production.

2. Current factory lead time for the ATS is 18-20 weeks from written release for production.

3. Current factory lead time for the MTS is 7-9 weeks from written release for production.

We appreciate this opportunity to offer our equipment for your consideration. Please call if you have any questions or if I can help in any way. Bay City Electric Works wants to be your Generator System Supplier.

The authorized purchaser identified below accepts this proposal and agrees, upon acceptance of this contract by Bay City Electric Works, to purchase and pay for the equipment, accessories, and service in accordance with the terms and conditions set forth above.

Company name: ____________________________________________________ Purchaser name and title (please print): __________________________________ Purchaser signature: _________________________________________________ Date: _______________ Purchase Order #: ______________________________ Delivery Date Requested by Purchaser: __________________________________ If a delivery date is not provided, BCEW will postpone the release of product orders with its respective vendors until the date is provided in writing. It is the sole responsibility of the Purchaser to provide a delivery date within the current factory lead times.

PLEASE INCLUDE PRELIM INFORMATION WHEN ISSUING A PURCHASE ORDER.

KOHLER GENERATOR SALES - SERVICE - PARTS - RENTALS
To learn more, visit our website at www.BCEW.com

MEETING
DATE: June 10, 2026
TO: Honorable Mayor and Members of the City Council
THROUGH: Erik Sund, City Manager
FROM: Sean Sullivan, Assistant City Manager
Nicholas Haeker, Deputy Director of Public Works
SUBJECT: Authorize a Purchase Order for Compacting Trash Receptacles for the Village Area

BACKGROUND & DISCUSSION
A key element of the maintenance responsibilities of the City’s Public Works Department is for routine maintenance within the Village, which includes, among other things, trash and litter management and removal. Along the Village L, which includes portions of Pine Knot Avenue and Village Drive, there are approximately fifty-four (54) public trash and recycling receptacles that are serviced multiple times per day. Current practice is that the receptacles are serviced early in the day by Big Bear Disposal and then monitored, and serviced again, as necessary, by Public Works staff. During periods of peak traffic within the Village, the existing receptacles may be checked by staff multiple times per day. Between City Staff and support from Big Bear Disposal, considerable personnel hours are dedicated to managing trash receptacles within the Village.

Staff continually looks for opportunities to leverage different technologies to improve our operations. With that in mind, staff has been evaluating the implementation of solar powered, compacting trash receptacles from Big Belly Solar, LLC. (Big Belly) for deployment within the Village. Big Belly compacting waste receptacles are deployed in more than 1,500 cities across the United States, of which, a number of them are in Southern California, including the Cities of Los Angeles, Pasadena, and Santa Monica. These receptacles are generally utilized in places with high pedestrian traffic and nearby restaurants and retail, similar to the Village. Big Belly receptacles have compactors built into the receptacles which increases the waste capacity of the receptacles by approximately five (5) times the existing receptacles. Furthermore, the receptacles are equipped with monitoring technology so that they are able to monitored remotely by Public Works staff to schedule servicing of the receptacles.

Based upon the enhanced capacity of the receptacles, as well as the ability to monitor their status remotely, staff believes that the implementation of these compacting trash cans within the Village, specifically along the Village L, would offer several benefits to the City. Primarily, between the increased capacity and the remote monitoring capabilities, staff believes that the transition to these receptables would save considerable personnel hours. The reduced personnel time utilized to monitor and service trash receptacles could be utilized to handle other maintenance duties and responsibilities. Additionally, based upon the increased capacity of these receptacles, staff Item 1.10
recommends a reduction in the number of these placed within the area, which would open additional space along the sidewalks and improve the aesthetics within the area.

Staff obtained a proposal from Big Belly for twenty-three (23) units to be placed along the Village L. Eight (8) locations of these units would have two receptacles side by side, to accommodate both trash and recycling. An additional seven (7) single units, for trash, would be deployed in areas where only a single unit can fit appropriately. Big Belly has provided a proposal for these units, all of which are the Smart Max model which include all of the features described within this report, for a cost of $133,095. This cost includes the receptacles, freight, and sales tax, as well as the first eight (8) years of the software costs associated with the monitoring technology.

Staff has obtained a proposal for this purchase through a piggyback of a competitively bid contract that was recently conducted by a governmental agency that meets the needs of this purchase to establish competitive pricing. In April 2026, the San Diego Metropolitan Transit System conducted a competitive procurement that was awarded to Big Belly Solar, LLC. and Big Belly is extending the same purchase terms for this purchase, including price, to the City of Big Bear Lake.

Pursuant to the City of Big Bear Lake’s Purchasing Policy and Procedures No. 81-00, the City has the authority to participate in Cooperative Purchasing Agreements with vendors who have already participated in a procurement process by another public agency.

A key feature of the Big Belly receptacles is the ability to customize their outer appearance with message panels or custom wraps. These features are utilized by agencies to improve the aesthetics of these receptacles in high profile areas. Should this purchase be approved, staff will begin developing options for the aesthetic treatment of these units prior to them being placed into service.

FISCAL IMPACT
This purchase will require a budget appropriation from the Refuse Fund in the amount of $133,095.

There is sufficient unrestricted fund balance available within the Refuse Fund.

ENVIRONMENTAL CONSIDERATION
This purchase does not constitute a project pursuant to the definitions within the California Environmental Quality Act (CEQA) and, therefore, no environmental review is required.

CONSIDERATION OF STRATEGIC PRIORITIES
This project aligns with the City Council’s Strategic Priority No. 1 to “support and invest in sustainable infrastructure projects and programs consistent with the needs of the community.”

RECOMMENDED ACTION
It is recommended that the City Council authorize a Purchase Order with Big Belly Solar, LLC. for Compacting Trash Receptacles for the Village area, in the amount of $133,095 and authorize a budget appropriation from the Refuse Fund in the amount of $133,095.

ATTACHMENTS

1. Proposal from Big Belly Solar, LLC.

2. Map and Location List of Proposed Deployment
May 27, 2026
Quote Number: Q48763-1

AH / AH
v2024Mar26
150 A St., Suite 103 ▪ Needham, MA 02494 www.bigbelly.com T: 888-820-0300 ▪ F: 781-444-5651 Prices valid for 30 days from the above date.

BIGBELLY SYSTEM QUOTATION
Prepared By: Bill To: Ship To:

Angie Hagan
Bigbelly Solar City of Big Bear Lake City of Big Bear Lake 150 A St, Ste 103 42040 Garstin Dr.

Needham, MA 02494 Big Bear Lake, CA Big Bear Lake, CA 92315 [email protected]
This order includes the following items:

QTY ITEM EXTENDED
PRICE
7 Smart Max Single Station with Trash Hopper, Standard bin, and Lifecycle (Eight Year) CLEAN Software
$36,869.00
8 Smart Max Double Station with Standard Bins and Lifecycle (Eight Year) CLEAN Software Smart Max (Right) with Trash Hopper, Standard bin
$84,272.00
Smart Max (Left) with Single Stream Hopper, Standard Bin Customer shall provide shipping instructions (point of contact, receiving hours and delivery address) at the time the order is processed.

Shipment will be arranged via carriers selected by Bigbelly at the Customer’s expense. Customer shall be responsible for any costs resulting from additional transportation or storage at a 3PL warehouse if the Customer is unavailable to accept delivery.

Station pricing includes 1.5% volume discount based on quantity of 22 component(s) Shipping & Handling (one time): $4,120.00
Purchase Option Total System Cost*:

Estimated 7.75% Sales Tax:

Total System Cost w/ Tax:

Deposit due with order:

Remainder Due Net 30 days from Invoice Date
$125,261.00 USD
$7,833.52 USD
$133,094.52 USD
$43,841.35 USD
* Total does not include applicable sales or use taxes.

Sincerely, Angie Hagan
Bigbelly Solar, LLC
ACH Transfer Info: Cambridge Savings Bank ▪ Acct Name: Big Belly Solar, LLC ▪ Account # 11728865 ▪ Routing # 211371120 Wire Transfer Info: Citibank▪ Acct Name: Cambridge Savings Bank ▪ Account # 71160000000000093 ▪ Routing # 031100209 ▪ Int’l Swift # CITIUS33 P.O. Box: Bigbelly Solar LLC, P.O. Box 849518 Boston, MA 02284-9518 Please include in wire payment notes: For Further Credit to 11728865, Big Belly Solar, LLC Please note that all card transactions will be subject to an additional 3% handling fee.

All Purchase Orders must reference the above Quote Number (upper right).

This Quotation is subject to the attached Terms and Conditions of Sale, which are attached hereto and incorporated herein, and expressly acknowledged and accepted by Customer as signified by the duly authorized signature below.

Item 1.10
Attachment 1
May 27, 2026
Quote Number: Q48763-1

AH / AH
v2024Mar26
150 A St., Suite 103 ▪ Needham, MA 02494 www.bigbelly.com T: 888-820-0300 ▪ F: 781-444-5651 ACCEPTED AND AGREED BY:

CUSTOMER
By: ____________________________________________
Print Name: _____________________________________
Title: ___________________________________________
Date: ___________________________________________
May 27, 2026
Quote Number: Q48763-1

AH / AH
v2024Mar26
150 A St., Suite 103 ▪ Needham, MA 02494 www.bigbelly.com T: 888-820-0300 ▪ F: 781-444-5651

23.COUNTERPARTS. This Agreement may be executed in counterparts, each of which shall be deemed an original and together shall constitute one instrument.

ATTACHMENT A

ADDITIONAL TERMS FOR ON-SITE SERVICES
In the event Bigbelly or its authorized service provides must come on-site to Customer’s property in order to perform certain services as part of the Products or Services, the Parties agree that the following terms and conditions shall also apply, as applicable.

For purposes of this Attachment A, the ‘Agreement’ shall mean the Terms and Conditions of Sale executed between the Parties to which this Attachment A is affixed. The meaning of capitalized and undefined terms appearing herein shall be as set forth in the Agreement unless otherwise indicated. In the event of a conflict between this Attachment A and the Agreement, the terms and conditions of this Attachment A shall prevail solely with respect to the subject matter herein. The terms and conditions of this Attachment A are hereby incorporated into the Agreement by reference.

1. INFORMATION AND ACCESS. Customer agrees that Bigbelly’s ability perform the Services under the Agreement in a timely manner is dependent upon access to Customer’s installation information and locations. Deadlines imposed by the Agreement shall be extended in the event that Customer fails to provide such information and/or access to Bigbelly in a timely manner.

2. SITE PREPARATION. Customer agrees to provide a poured concrete pad if the intended installation surface does not meet Bigbelly’s specifications. If Customer’s installation surface does not meet such specifications, any additional cost associated with Bigbelly’s efforts to properly prepare the surface will be at Customer’s expense. It is the Customer’s responsibility to remove, at Customer’s expense, existing bins or any other items from the locations where Bigbelly stations will be installed.

3. INSTALLATION. Bigbelly will install the equipment at mutually agreed upon locations, including semi-permanent attachment to the ground. Installation will be in accordance with the delivery and installation schedule agreed to by the Parties prior to commencement of the Services.

4. INSURANCE. Bigbelly shall maintain, during its performance of the Services provided hereunder, liability insurance against claims for injuries to persons or damages to property which may arise from or in connection with the performance of the Services hereunder by Bigbelly. Bigbelly shall furnish copies of such insurance policies upon request.

Attachment 2: Bigbelly Solar Compaction Bin Proposed Locations Gelato
BB Liquor
Market
Social
Village Shops
North Pole
Fudge
Bear Noodle
Copper Q
Village Theater
Beary Bliss
Christmas Tree/
Fire Pit
O’Koo Ran
Amangela’s
Whiskey Dave’s
Sweet Shoppe
Cowboy’s
Wandering
Double Units (Trash/Recycle) “Hot Spots”

1. W/S of Pine Knot/Stone (Gelato)

2. W/S of Pine Knot/Pedder (Social)

3. W/S of Pine Knot (North Pole Fudge)

4. W/S of Pine Knot (Village Shops)

5. E/S of Pine Knot (Copper Q)

6. E/S of Pine Knot (Beary Bliss)

7. N/S of Village (Sweet Shoppe)

8. S/S of Village (Amangela’s)
Single Units (Trash)

1. E/S of Pine Knot (BB Liquor Market)

2. E/S of Pine Knot (Bear Noodle)

3. W/S of Pine Knot (Village Theater)

4. S/S of Village (Christmas Tree Corner/Fire Pit)

5. N/S of Village (O’Koo Ran)

6. N/S of Village (Whiskey Dave’s)

7. N/S of Village (Cowboy’s Wandering)
Item 1.10
Attachment 2

MEETING
DATE: June 10, 2026
TO: Honorable Mayor and Members of the City Council
THROUGH: Erik Sund, City Manager
FROM: Sean Sullivan, Assistant City Manager
Miguel Cabanas, PE, PLS, Engineering Manager
Israel Gomez Rosales, Associate Engineer
SUBJECT: Award a Construction Contract and Authorize a Task Order for the Fiscal Year 2026-27 Annual Street Rehabilitation Project

BACKGROUND & DISCUSSION
The City of Big Bear Lake is responsible for the maintenance and operation of approximately 88 centerline miles of streets and roadway throughout the community. The annual Capital Improvement Program (CIP) budget includes funding for street maintenance and repair activities, including street rehabilitation, crack sealing, and street striping. The proposed Fiscal Year 2026- 27 CIP budget for Street Rehabilitation is $2,171,800.

For Fiscal Year 26-27, staff has identified approximately 1.5 centerline miles of City streets for pavement rehabilitation. The selection of street segments for the Fiscal Year 2026-27 Street Rehabilitation Project is based on the Pavement Condition Index (PCI) ratings resulting from a citywide pavement condition assessment conducted to evaluate the condition of all Citymaintained roadways. In addition to the PCI ratings, streets are assessed and considered based upon field observations from the Public Works Department staff and records of calls or inquiries for potholes and other road condition concerns.

The street segments proposed for this year’s project include:

Street From To PCI Rating
Meadow View Drive Marina Point Marina Point 14
Catbird Lane Willow Landing North Bay Drive 30
Bayview Lane Catbird Lane End 32
Lakewood Lane Big Bear Boulevard End 39
Berkley Lane Pennsylvania Avenue Marin Drive 25
Narrow Lane Vista Lane Temple Lane 44
Snowcrest Drive Olympic Drive Scandia Road 28
Siskiyou Lane Siskiyou Drive Shasta Road 33
Shasta Road Primrose Drive Buffalo Court 16
Item 1.11
The PCI ratings utilize a rating scale of 0-100, with 100 being a newly constructed or rehabilitated street section and the closer to 0 that a rating falls, the worse condition it is in. For rating purposes, a street section with a rating of 40 or below is considered Very Poor. For street sections with ratings in this range, the degradation of the street extends beyond the pavement section to the structural base of the street section. As such, the scope of work for the rehabilitation of these streets sections will include full-depth pulverization of the asphalt section and the underlying base material. The miscellaneous base will be recompacted and graded and a new four-inch (4”) asphalt section will be constructed upon the improved base. These rehabilitative efforts will restore the PCI rating for the streets in question to 100.

In addition to the street improvements described above, the scope of work for this project includes additional civil improvements of a similar scope. First, there are some minor drainage and pavement improvements at the corner of Switzerland Drive and Summit Boulevard that will be completed. Also, the driveway at the City’s Corporate Yard is heavily degraded and in need of replacement. This project includes the removal and reconstruction of the existing driveway in concrete. Finally, the Fire Protection District property directly across from the Civic Center, that currently serves as Clean Bear Site No. 2, needs considerable site improvements. Similar to the scope of work for the streets sections in this project, the asphalt on that site will be completely removed, the base material will be recompacted and graded, and a new pavement section will be constructed. These scopes of work are included in the scope of work and bid price for the Annual Street Rehabilitation Project.

City staff developed the scope of work, plans, and specifications for this project. For this scope of work, the Engineer’s Estimate of Probable Construction Costs was $1,900,000. On April 8, 2026, the City Council authorized staff to proceed with a bid solicitation for this project in accordance with the California Public Contract Code and the City of Big Bear Lake Purchasing Guidelines.

This effort included the circulation of a Notice Inviting Bids through the Grizzly Newspaper, the City website, and PlanetBids, which is a widely used, online bid solicitation service. A nonmandatory pre-bid conference was held on Thursday, May 14 which provided the opportunity for staff to answer any questions from potential bidders.

On Thursday, May 28, 2026, staff received, opened, and publicly read aloud five (5) sealed bids for this project with the following results:

Bidder Location Total Base Bid Price
Bear Valley Paving Big Bear Lake, CA $ 1,818,527.22
Granite Construction Co. Indio, CA $ 1,833,000.00
S. Porter, Inc. Big Bear Lake, CA $ 1,987,969.60
Sully-Miller Contracting Co. Brea, CA $ 1,994,762.80
All American Asphalt Corona, CA $ 2,209,161.80
Staff reviewed the submitted bids for completeness and accuracy and evaluated the contractors’ qualifications, experience, and ability to successfully complete the project. Bear Valley Paving is a Big Bear Lake based general engineering contractor that has extensive experience performing similar roadway rehabilitation projects within the Big Bear Valley and beyond. The company possesses the technical expertise, staffing capacity, and equipment resources necessary to complete the project in a timely and high-quality manner.

Bear Valley Paving, has satisfactorily completed prior street rehabilitation projects for City of Big Bear Lake, the most recent being the Fiscal Year 2023-24 Annual Street Rehabilitation.

Furthermore, Bear Valley Paving has successfully completed similar projects for other governmental agencies including the California Department of Transportation (Caltrans) and San Bernardino County Public Works.

The base bid received from Bear Valley Paving was approximately 4% below the engineer’s estimate. Staff recommends that the City Council award a construction contract for this project to Bear Valley Paving in the amount of the base bid of $1,818,527.22. Furthermore, staff is requesting that the City Council authorize a contingency amount of $450,000 (approximately 25%) to address unforeseen conditions throughout the course of construction, for a total of $2,268,527.22. The contingency amount may also be used to complete additional street paving utilizing the highly competitive bid prices received. All contingency expenditures will be subject to approval by City staff.

Due to the size and complexity of the project, additional construction support services beyond the capacity of City staff will be required. Accordingly, staff recommends approval of a task order with Merrell-Johnson Companies, one of the City’s on-call engineering consultants, in the amount not to exceed $90,000 to provide construction inspection services. These services will be rendered on a time and materials basis according to the rates provided for in the on-call agreement between the City of Big Bear Lake and Merrell-Johnson Companies. The proposed cost of the construction support services are approximately 5% of the total construction contract value, which is consistent with industry standards for a project of this nature.

Work on this project is anticipated to begin as soon as the week of July 6, 2026. Pursuant to the project specifications, the work is to be completed within seventy (70) working days, or approximately fourteen (14) weeks. The anticipated completion of the project will be in October 2026.

FISCAL IMPACT
The Fiscal Year 2026-27 Annual Street Rehabilitation Project is included in the proposed FY 2026-27 Annual Budget and Capital Improvement Program, which is recommended for adoption by the City Council at this June 10, 2026 City Council Meeting. The proposed budget is $2,171,800 and is funded through a number of sources including the City’s General Fund, Measure Y Funds, the Road Maintenance and Rehabilitation Account (State Funding), and Measure I Funds (San Bernardino County Transportation Authority). In addition, the scopes of work that are included within this project related to the Public Works Corporate Yard and the Fire Protection District have additional funding included within the proposed FY 2026-27 Capital Improvement Program. The Public Works Facility Improvements will utilize $125,000 of the proposed FY 2026-27 project budget from the General Fund and the Fire Protection District Property Improvements will utilize $180,000 from the Fire Protection District proposed FY 2026-27 project budget. The total budget for the scope of work included within the FY 2026-27 project budgets is $2,476,800.

The total proposed expenditures for this project include the base construction contract of $1,818,527.22, a contingency amount of $450,000 (approximately 25%), and construction support costs of $90,000. The total proposed expenditures for this project are $2,358,527.22, which is approximately $118,000 below the project budget.

Description Fund
GL Account
No.

Type
(Rev/Ex)
Proposed
FY 26/27
Budget
Amount
Awarded
Proposed
FY 26/27
Budget
Remaining
for Project
FY 2026-27
Annual Street
Rehabilitation
350 – Street
Improvements 350-4350-3620 Exp $2,171,800 $2,053,527.22 $118,272.78 Public Works
Facility
Improvements
321 – Other
Capital
Improvements
321-4346-3958 Exp $300,000 $125,000.00 $175,000.00
FPD Property
Improvements
220 – Fire
Protection
District
220-4210-3953 Exp $500,000 $180,000.00 $320,000.00
TOTAL $2,358,527.22

ENVIRONMENTAL CONSIDERATIONS
At the time the City Council authorized the bid solicitation for this project, the project was found to be categorically exempt from the California Environmental Quality Act (CEQA) pursuant to section 15301.c Existing Facilities as repair and maintenance of existing streets and highways.

CONSIDERATION OF STRATEGIC PRIORITIES
This project aligns with the City Council’s Strategic Priority No. 1: “Support and invest in sustainable infrastructure projects and programs consistent with the needs of our community.”

RECOMMENDED ACTION
It is recommended that the City Council award a Construction Contract to Bear Valley Paving in the amount of $2,268,527.22 and approve a task order with Merrell-Johnson Companies for Inspection Services, not to exceed $90,000, for the Fiscal Year 2026-27 Annual Street Rehabilitation Project; and authorize the City Manager to execute the contract and any related project documents.

ATTACHMENT

1. Project Area Map
© 2026 Microsoft Corporation © 2026 Maxar ©CNES (2026) Distribution Airbus DS © 2026 TMAP MOBILITY Earthstar Geographics SIO © 2026 Microsoft Corporation © 2026 Maxar ©CNES (2026) Distribution Airbus DS © 2026 TMAP MOBILITY Earthstar Geographics SIO © 2026 Microsoft Corporation © 2026 Maxar ©CNES (2026) Distribution Airbus DS © 2026 TMAP MOBILITY Earthstar Geographics SIO

MOONRIDGE ROAD MOONRIDGE ROAD CLUB VIEW DRIVE

PEREGRINE AVENUE RATHBUN DRIVE

LA PLACIDA AVENUE

LA CERENA AVENUE

SONOMA DRIVE

SONOMA DRIVE
ELM ST CITY OF BIG BEAR LAKE BIG BEAR LAKE, CA 39707 BIG BEAR BLVD. P.O. BOX 10,000 BIG BEAR LAKE, CA 92315I K C IN C 0891 DETAROPRO E
O YT AL RAEB GI B F REVISIONS NO. SITE PLAN DATE BY CHK'D DESCRIPTION DATE:

JOB NO:

DRAWN:

DESIGN:

CHECKED:

SCALE:

SHEET:

C-1
03/09/2026

26.002

IGR -NTS
MC
LEGEND

PARCEL BOUNDARIES

CATBIRD LN

LAKEWOOD LN

NARROW LN
SEE SHEET C-2

BERKLEY LN

SHASTA RD

MEADOW VIEW DR

FULL RECONSTRUCTION
BAYVIEW LN SNOW CREST RD FISCAL YEAR 2026/27 STREET IMPROVEMENTS PROJECT

SISKIYOU LN

SWITZERLAND DR
SEE SHEET C-4

PUBLIC WORKS YARD
SEE SHEET C-3

FIRE STATION
Item 1.11 Attachment 1

BACKGROUND & DISCUSSION
In 1998, the City of Big Bear Lake and fourteen (14) other cities within San Bernardino County entered into a Waste Disposal Agreement (WDA) with the County’s Department of Public Works – Solid Waste Management Division. The Solid Waste Management Division operates the County’s Waste Disposal System, which includes the necessary transfer stations and landfills required for the disposal of solid waste within San Bernardino County. The Cities party to this agreement direct the disposal of their solid waste into the County’s system for a set price per ton, established by the WDA, that is discounted from the gate rate or general public disposal rate.

The City has contracted with Big Bear Disposal (BBD) for solid waste collection and hauling services within the City since 1991. Pursuant to the WDA, BBD hauls all solid waste collected within the City to the transfer station located near Baldwin Lake. BBD is assessed the disposal fee that is set by the WDA and the County manages the disposal of the solid waste from that point.

The costs associated with the disposal of solid waste are included in the BBD’s contract rates to the City, which are paid by residential and commercial customers.

The original Waste Disposal Agreement was established in August of 1998 with a fifteen (15) year term to expire in 2013. The agreement has been amended several times related to the adjustments of various terms and to extend the expiration date. The agreement was most recently amended in 2022, and 2025, with Amendments No. 8 and 9, respectively. Amendment No. 8 established an annual solid waste tonnage rate of $40.75 and further specifies that at no time shall the Waste Disposal Agreement rate exceed 85% of the County approved general public gate rate to access disposal facilities. Amendment No. 9 designated a rate for the disposal of organic waste through the Big Bear Transfer Station. Organic waste is required to be disposed of separately from solid waste pursuant to Senate Bill 1383. The most recent amendment to the WDA is set to expire on June 30, 2026.

The proposed Amendment No. 10 to the WDA specifies that the contract rate will be equal to 83% of the County’s posted gate rate, instead of 85% as approved in 2022. Additionally instead of annual inflationary adjustments, future rates will only be adjusted if the gate rate is adjusted by the San Bernardino County Board of Supervisors. This amendment will be effective beginning July 1, Item 1.12
2026, and the rate will be $41.08 per ton, which is a decrease from the current rate of $42.07. All cities and their respective franchise waste haulers, which includes the City of Big Bear Lake, will be subject to the terms of the amendment. This amendment will be effective for a 9 year term, through June 30, 2035. The approval of the proposed Amendment No. 10 provides stable pricing for solid waste disposal, and provides certainty for the costs associated with waste disposal.

FISCAL IMPACT
This action creates no fiscal impact to the City. The rates for service established by the Waste Delivery Agreement are included in the solid waste service rates provided by Big Bear Disposal to the City for residential and commercial solid waste customers.

ENVIRONMENTAL CONSIDERATIONS
None requiring review pursuant to the California Environmental Quality Act (CEQA).

RECOMMENDED ACTION
It is recommended that the City Council adopt a Resolution Approving Amendment No. 10 to the Waste Disposal Agreement (WDA) with the County of San Bernardino.

ATTACHMENT

1. Resolution No. 2026-XX (including Exhibit A – WDA Amendment No. 10) RESOLUTION NO. 2026-XX
RESOLUTION APPROVING AMENDMENT NO. 10 TO THE WASTE

DISPOSAL AGREEMENT (WDA) WITH THE COUNTY OF SAN BERNARDINO WHEREAS, in 1998 the City of Big Bear Lake and fourteen (14) other cities within San Bernardino County entered into a Waste Disposal Agreement with the County’s Department of Public Works – Solid Waste Management Division; and,
WHEREAS, the Solid Waste Management Division operates the County’s Waste Disposal System, which includes the necessary infrastructure for the disposal of solid waste such as transfer stations and landfills; and,
WHEREAS, the Waste Disposal Agreement was most recently amended in 2022 and 2025, with Amendment No. 8 and 9, respectively; and,
WHEREAS, Amendment No. 8 capped the annual solid waste tonnage rate to not exceed 85% of the County approved general public gate rate to access disposal facilities; and, WHEREAS, Amendment No. 9 established a rate for the disposal of organic waste through the Big Bear Transfer Station; and,
WHEREAS, the current WDA expires on June 30, 2026; and, WHEREAS, Amendment No. 10 proposes that the disposal rate, provided for through this agreement, will be adjusted to 83% of the published gate rate, and disposal rates would only be adjusted if the gate rate itself is adjusted, rather than guaranteed annual adjustments; and, WHEREAS, the proposed amendment specifies a nine (9) year term beginning July 1, 2026 through June 30, 2035; and,
WHEREAS, the City Council has reviewed the proposed Amendment No. 10 to the Waste Disposal Agreement, attached hereto and believe it is in the best interests of the City to approve and enter into the attached Amendment (Exhibit A).

NOW, THEREFORE, BE IT RESOLVED BY the City Council that:

1. Amendment No. 10 to the Waste Disposal Agreement (WDA) with the County of San Bernardino is hereby approved.

2. The City Manager is authorized to execute all necessary documents in a form approved by the City Attorney.

Item 1.12
Attachment 1
PASSED, APPROVED AND ADOPTED this 10th day of June, 2026.

Randall Putz, Mayor
ATTEST:

Erica Stephenson, City Clerk

STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss

AYES:

NOES:

ABSTAIN:

ABSENT:

Erica Stephenson, City Clerk
AMENDMENT NO. 10 TO THE
WASTE DISPOSAL AGREEMENT NO. 98-744
On August 25, 1998, the City of Big Bear Lake (“City”) and the County of San Bernardino (“County”) entered into a Waste Disposal Agreement (“WDA”). The parties hereby amend the WDA, on the Effective Date as provided herein, by their respective execution of this agreement (hereinafter “Amendment’).

Recitals
A. The parties have previously entered into the following amendments to the WDA. Amendment No. 1 to the WDA was to implement the “Article 19 Solid Waste” component of the County’s waste management system and define the City’s share of that revenue. Amendment No. 2 was to increase the annual maximum limits of “Article 19 Solid Waste” in the County landfill system. Amendment No. 3 allowed the County to charge the fee of $10.00 per ton (prorated) for identified controllable waste of the City (e.g., roll off container trucks and other County/City vehicles such as pickups and dump trucks) and have such waste subject to being processed in the recycling program. Amendment No. 4 allowed the County to calculate the annual cost of living adjustment earlier in the calendar year. Amendment No. 5 extended the end date of the WDA to June 30, 2016. Amendment No. 6 extended the term of the WDA to June 30, 2021, applied an annual fixed WDA renewal discount adjustment of $0.82 per ton for the term of the WDA, and allowed the County to enter into agreements to accept in-County waste from non-WDA users of the Disposal System at a rate lower than the WDA Contract Rate in exchange for sharing the net revenue generated from those agreements. Amendment No. 7 reset the WDA Contract Rate and extended the term for five (5) years to June 30, 2026. Amendment No. 8 capped the WDA Contract Rate in order to maintain a 15% buffer between the WDA Contract Rate and the County’s posted gate rate.

Amendment No. 9 allowed the diversion of green waste/organics at the Big Bear Transfer Station.

B. In connection with the ongoing administration of the WDA, the parties have determined it is now in their best interests to extend the term 9 years to June 30, 2035, adjust the WDA Contract Rate to be equal to 83% of the County’s posted gate rate, and eliminate the provision for annual adjustments.

NOW THEREFORE, in consideration of the forgoing recitals and the following covenants and promises the Parties agree as follows:

1. Section 4.2, entitled “CONTRACT RATE” is hereby deleted and replaced in its entirety to read:

SECTION 4.2 CONTRACT RATE. Effective July 1, 2026, and each July 1 thereafter during the term of the Agreement, the Contract Rate shall be equal to 83% of the County’s posted gate rate effective that July 1st. For July 1, 2026, the County’s posted gate rate is $49.49 ($61.49 minus the $12 CDSDP fee); therefore, the WDA Rate, effective July 1, 2026, will be $41.08 per ton.

Please note that, due to timing, in future years where the gate rate is recommended to be increased, the WDA rate notification letter may be delayed until final approval of the gate rate by the Board of Supervisors.

2. Section 5.2, entitled “CITY CONVENIENCE TERMINATION” is hereby deleted and replaced in its entirety to read:

SECTION 5.2 CITY CONVENIENCE TERMINATION. In exchange for adjusting the WDA Contract Rate to be equal to 83% of the County’s posted gate rate, the City agrees to commit to remaining a WDA City, with no provision to terminate without cause, for the remainder of the WDA Term.

3. Section 6.1, entitled “EFFECTIVE DATE AND TERM”, paragraph (A) Term, is hereby deleted and replaced in its entirety to read:

SECTION 6.1. EFFECTIVE DATE AND TERM. (A) Term. This Agreement shall become effective, shall be in full force and effect and shall be legally binding upon the City and the County from the Contract Date and shall continue in full force and effect until June 30, 2035, unless earlier terminated in accordance with its terms.

4. Effective Date. This Amendment shall be effective if and only when all fifteen cities/towns listed on Exhibit A have each adopted and executed a counterpart of this Amendment No. 10 (the amendment number may differ for each city/town listed on Exhibit A) and such amendment has been adopted and executed by the County on or before June 30, 2026. In all events, the conditions in the forgoing sentence shall occur otherwise this Amendment No. 10 shall be null and void and without any effect whatsoever.

5. This Amendment may be executed in any number of counterparts, each of which so executed shall be deemed to be an original, and such counterparts shall together constitute one and the same Amendment.

The parties shall be entitled to sign and transmit an electronic signature of this Amendment (whether by facsimile, PDF or other email transmission), which signature shall be binding on the party whose name is contained therein. Each party providing an electronic signature agrees to promptly execute and deliver to the other party an original signed Amendment upon request.

6. Except as modified in this Amendment (or in any prior Amendment(s)) all other terms and conditions of the WDA shall remain in full force and effect.
///
///
///
///
///
///
///
///
///
///
///
///
///
///
///
///
///
///
///
///
///
///
///
///
///
///
///
///
///
///
///
///
///
///
///
IN WITNESS WHEREOF, San Bernardino County and the City have each caused this Amendment to be subscribed by its respective duly authorized persons, on its behalf.

SAN BERNARDINO COUNTY City of Big Bear Lake
(Print or type name of corporation, company, contractor, etc.) By
Dawn Rowe, Chair, Board of Supervisors (Authorized signature - sign in blue ink) Dated: Name
SIGNED AND CERTIFIED THAT A COPY OF THIS (Print or type name of person signing contract)

DOCUMENT HAS BEEN DELIVERED TO THE
CHAIRMAN OF THE BOARD Title
Lynna Monell
Clerk of the Board of Supervisors
of San Bernardino County
(Print or Type)
By Dated:

Deputy
Address 39707 Big Bear Blvd., P.O. Box 10000
Big Bear Lake, CA 92315

EXHIBIT A

CITIES/TOWNS WITH A WASTE DELIVERY AGREEMENT

WITH THE COUNTY OF SAN BERNARDINO
OFFERED THIS AMENDMENT JUNE 2026
FOR AN AGREEMENT END DATE OF JUNE 30, 2035

1. ADELANTO

2. APPLE VALLEY

3. BARSTOW

4. BIG BEAR LAKE

5. COLTON

6. FONTANA

7. GRAND TERRACE

8. HESPERIA

9. HIGHLAND

10. LOMA LINDA

11. RIALTO

12. TWENTYNINE PALMS

13. VICTORVILLE

14. YUCAIPA

15. YUCCA VALLEY
Item 1.12
Attachment 1
Exhibit A

MEETING
DATE:

TO:

THROUGH:

FROM:

June 10, 2026
Honorable Mayor and Members of the City Council
Erik Sund, City Manager
Kelly Tinker, Acting Community & Economic Development Director Jessika Leverich, Economic Development Analyst
SUBJECT: Approve Two Letters of Opposition

BACKGROUND & DISCUSSION
AB 1383
AB 1383 is proposed by Assembly Member Tina McKinnor from Assembly District 61, which is located in southwestern Los Angeles County and includes several cities surrounding the Los Angeles International Airport (Inglewood, Hawthorne, Lawndale, and portions of Gardena and Los Angeles). AB 1383 would directly impact public employees’ retirement benefits, upending many of the reforms put in place in 2013 by the Public Employees’ Pension Reform Act (PEPRA).

PEPRA was designed to address a wide range of issues involving public employee pensions and was a major step in helping local agencies better manage future pension costs and prevent the California Public Employees Retirement System from sliding into insolvency.

Specifically, AB 1383 would:
- Increase the pensionable compensation cap;
- Reduce the retirement age for public safety from 57 to 55 prospectively; - Add a 4th safety tier that is 3% @ 55, prospective and subject to bargaining; - Allow local agencies to adjust their local formula in a prospective manner; and - Permit authorized employee representatives to bargain with the employer over the employee share of payment for the normal cost.

PEPRA has had significant impacts on pension funds and local agencies since 2013. For the state, schools, and public agencies in CalPERS, PEPRA has already led to $5.8 billion in savings. Over the next ten years, PEPRA is expected to result in $26.5 billion in cost savings for CalPERS members. PEPRA helps support budgetary stability, in turn supporting operational and workforce stability.

AB 1383 would make several significant changes to these reforms, increasing employer and employee contribution rates and creating new administrative and long-term solvency challenges for cities, undermining a decade of progress in stabilizing pension systems and managing long-term liabilities. Cities are already facing rising pension obligations, stagnant revenues, and new federal and state mandates that strain local budgets.

These higher pension costs would threaten core city services, staffing levels, and overall fiscal Item 1.13
stability, and would limit cities’ ability to invest in workforce compensation, community programs, and essential public services.

While the City recognizes and appreciatesthe intent of the bill to support recruitment and retention of essential public safety professionals, AB 1383 would increase mandated costs without funding, at a time of fiscal uncertainty. The volatility in the market compounded with the increased benefit costs from this bill could lead to serious cost increases for local government.

While our city supports competitive recruitment and retention for all public employees, AB 1383 represents an unfunded mandate that fails to balance sustainable retirement benefits with taxpayer fairness and long-term financial stability.

SB 866
SB 866 is proposed by California State Senator Catherine Blakespear from California Senate District 38, which covers much of northern coastal San Diego County and southern Orange County. As proposed, SB 866 would require all but 14 California cities to add extensive homelessness reporting to their housing elements, targeting cities without direct access to homelessness funding, placing extensive new reporting burdens on cities with the fewest resources.

Since 2019, the state’s flagship homelessness grant program, the Homeless Housing, Assistance, and Prevention (HHAP) Program, has provided state funding to the 14 largest cities, all 58 counties, and 44 Continuums of Care (CoC). The other 469 cities in California do not get direct state support. To receive funding, HHAP recipients must submit a regionally coordinated homelessness action plan to the Housing and Community Development (HCD) Department that includes specific system performance metrics.

The bill requires cities to share information about the number of people who become homeless after exiting institutional settings, including jails, prisons, and hospitals. These are not systems that are operated by cities; they are operated by counties, the state, or private entities. Additionally, some of the data required under SB 866 is already collected through existing systems. CoCs receive federal funding to conduct annual point-in-time counts to gather key homelessness data.

This data includes the number of individuals who are unhoused, and tracks whether an individual has been unhoused long enough to be considered chronically homeless. Despite this information being collected and publicly shared by CoCs, SB 866 shifts the responsibility for collecting and reporting to cities, without providing any additional funding to do so.

The data requirements in SB 866 would create significant administrative burdens for communities that already do not receive state financial support to address homelessness. For many, the challenge of collecting and reporting this data may jeopardize their ability to achieve a compliant housing element and potentially subject them to legal action by the state.

Although the City understands the goal of increasing transparency around the efforts of smaller cities to address the state’s homelessness crisis, it can’t be at the expense of burdening the smallest cities with housing element requirements that will not be equally applied to other local governments.

FISCAL IMPACT
There is no fiscal impact associated with this item.

ENVIRONMENTAL CONSIDERATIONS
Under section 15378 of the California Environmental Quality Act (CEQA) Guidelines, this is not a project, and, therefore, no environmental review is required.

CONSIDERATION OF STRATEGIC PRIORITIES
This item aligns with Strategic Priority No. 2 by “ensuring fiscal responsibility,” and No. 4 by “enhancing community engagement and local advocacy strategies, while bolstering partnerships with residents, businesses, and regional partners.”

RECOMMENDED ACTION
It is recommended that the City Council approve a Letter of Opposition to AB 1383 (McKinnor) Public Employees’ Retirement Benefits; and a Letter of Opposition to SB 866 (Blakespear) Homeless Housing, Assistance, and Prevention Program: Housing Element.

ATTACHMENTS

1. League of California Cities Opposition Letter – AB 1383 (McKinnor)

2. City Letter of Opposition – AB 1383 (McKinnor)

3. League of California Cities Opposition Letter – SB 866 (Blakespear)

4. City Letter of Opposition – SB 866 (Blakespear)
April 17, 2025
The Honorable Tina McKinnor
Chair, Assembly Committee on Public Employment and Retirement 1020 N Street, Room 153
Sacramento, CA 95814
RE: AB 1383 (McKinnor) Public employees’ retirement benefits.

OPPOSE (As Amended April 11, 2025)
Dear Assembly Member McKinnor,
The League of California Cities (Cal Cities), California State Association of Counties (CSAC), California Special Districts Association (CSDA), Rural County Representatives of California (RCRC), and Urban Counties of California (UCC) write to inform you of our respectful opposition to your Assembly Bill (AB) 1383. This bill would make several significant changes to public employees’ retirement benefits, which would ultimately lead to increased pension liability for public agencies.

The Public Employees’ Pension Reform Act (PEPRA) was passed in 2012, and most of its provisions went into effect Jan. 1, 2013. PEPRA was designed to address a wide range of issues involving public employee pensions and was a major step in helping local agencies better manage future pension costs and prevent the California Public Employees Retirement System from sliding into insolvency. AB 1383 would upend many of the reforms put in place in 2013 by PEPRA.

Specifically, this bill would:
• Increase the pensionable compensation cap;
• Reduce the retirement age for public safety from 57 to 55 prospectively; • Add a 4th safety tier that is 3% @ 55, prospective and subject to bargaining; • Allow local agencies to adjust their local formula in a prospective manner; and • Permit authorized employee representatives to bargain with the employer over the employee share of payment for the normal cost.

Item 1.13
Attachment 1
While we recognize and appreciate the intent of the bill to support recruitment and retention of essential public safety professionals, the bill would impose increased local pension obligations and undo critical pension reform.

PEPRA has been in place since 2013, and we have had the opportunity to see its impact on pension funds and local agencies. For the state, schools, and public agencies in CalPERS, PEPRA has already led to $5.8 billion in savings. As years go by and the public sector force skews towards more new members, those savings will increase dramatically. Over the next ten years, PEPRA is expected to result in $26.5 billion in cost savings for CalPERS members1. This data does not include the public agencies that maintain their own pension system. PEPRA helps support budgetary stability which supports operational and workforce stability.

AB 1383 increases mandated costs without a way for public agencies to absorb them.

The potential cost of this bill comes at a time of fiscal uncertainty. Much like the state, local agencies are facing budget challenges, as revenues are not keeping pace with the costs of delivering services, new mandates, and heightened uncertainty over critical resources. Some counties are currently considering significant budget cuts across all departments. AB 1383 would cause increased benefit costs and new cost pressures over the provisions that can be bargained, leading to serious cost increases for local government.

AB 1383 is also being introduced in a year in which CalPERS is undergoing its asset liability management (ALM) process which could lead to additional costs for local governments. As of June 30, 2024, the Public Employees Retirement Fund (PERF) was approximately 75% funded. Just recently, CalPERS lost about $15 billion as a result of market volatility. If CalPERS misses its investment return mark of 6.8% on June 30th, local agencies in CalPERS have to pay the difference. Again, this bill would compound costs for local governments and do nothing to offset the costs.

While this bill may be prospective, agencies have already been authorizing salary increases since the passage of PEPRA under the assumption that the cost of benefits would remain in line with current PEPRA law. The prospective costs would likely cause an immediate financial strain on any agency, especially those with a large number of PEPRA safety employees.

Local government decision makers and public agency department heads have been implementing innovative ways to try to boost recruitment and retention and would welcome additional state support and resources for these efforts. However, adding another unfunded mandate on public agencies will not solve the problem of retention and recruitment. It is critical that our pension policy offers sustainable retirement benefits to public agency employees while at the same time ensuring that public agencies have solid retirement benefits to attract and retain highly talented employees.
1 CalPERS 2024 Annual Review of Funding Levels and Risk (published November 2024) By increasing the cost of these benefits, AB 1383 would result in less money for salary increases, which could therefore harm future recruitment efforts. Additionally, the changes in this bill could result in labor unrest by furthering the equity issues between safety and non-safety employees.

Unfortunately, pension costs for many California public agencies continue to be a challenge, threatening the delivery of basic public services, compromising general fund budgets and indeed, posing a long-term fiscal challenge to the State itself. That is why it is increasingly important that any change to the system be sustainable, fair to taxpayers and employees, and provide long-term financial stability. Any change to PEPRA must protect the fiscal integrity of public agencies and retirement for public employees.

Our organizations are committed to ensuring competitive benefits for public servants while maintaining the fiscal integrity of critical local services. However, as drafted, this bill would not protect the fiscal integrity of public agencies and would send public agencies and our pension funds in the wrong direction.

For the reasons discussed above, the organizations listed below are respectfully opposed to AB 1383. We look forward to continued conversations and collaboration with stakeholders on addressing pension sustainability and employee retention and recruitment. If you have any questions, please do not hesitate to contact our organizations’ representatives directly.

Sincerely,
Johnnie Piña
Legislative Advocate
League of California Cities
[email protected]
Eric Lawyer
Legislative Advocate
California State Association of Counties
[email protected]
Aaron Avery
Director of State Legislative Affairs
California Special Districts Association
[email protected]
Sarah Dukett
Policy Advocate
Rural County Representatives of
California
[email protected]
Jean Hurst
Legislative Representative
Urban Counties of California
[email protected]
CC:

Honorable Members, Assembly Committee on Public Employment and Retirement Michael Bolden, Principal Consultant, Assembly Committee on Public Employment and Retirement
Lauren Prichard, Policy Consultant, Assembly Republican Caucus City of Big Bear Lake, California
39707 Big Bear Boulevard, PO Box 10000, Big Bear Lake, CA 92315 • (909) 866-5831 • www.citybigbearlake.com June 10, 2026
The Honorable Tina McKinnor Chair,
Chair, Assembly Committee on Public Employment & Retirement 1020 N Street, Room 153
Sacramento, CA 95814
RE: AB 1383 (McKinnor) Public Employees’ Retirement Benefits Letter of OPPOSITION (As Amended May 13, 2026)
Dear Assembly Member McKinnor,
The City of Big Bear Lake must respectfully oppose AB 1383, which would make several significant changes to public employees’ retirement benefits and lead to increased pension liability for public agencies.

The Public Employees’ Pension Reform Act (PEPRA) was designed to address a wide range of issues involving public employee pensions and was a major step in helping local agencies better manage future pension costs and prevent the California Public Employees Retirement System from sliding into insolvency. AB 1383 would upend many of the reforms put in place in 2013 by PEPRA.

While we recognize and appreciate the intent of the bill to support recruitment and retention of essential public safety professionals, the bill would increase mandated costs without funding.

The potential cost of this bill comes at a time of uncertainty. The fiscal volatility in the market compounded with the increased benefit costs from this bill could lead to serious cost increases for local government.

For these reasons, the City of Big Bear Lake respectfully opposes AB 1383.

Sincerely,
Mayor Randall Putz
City of Big Bear Lake
Item 1.13
Attachment 2
City of Big Bear Lake, California
39707 Big Bear Boulevard, PO Box 10000, Big Bear Lake, CA 92315 • (909) 866-5831 • www.citybigbearlake.com cc. The Honorable Tina McKinnor, Chair, Assembly Committee on Public Employment & Retirement
Honorable Members, Senate Labor, Public Employment & Retirement Committee
Senator Rosilicie Ochoa Bogh
Assemblymember Tom Lackey
Laura Varela, Regional Public Affairs Manager, [email protected] Meg Desmond, League of California Cities, [email protected] April 20, 2026
The Honorable Sabrina Cervantes
Chair, Senate Appropriations Committee State Capitol, Room 412 Sacramento, CA 95814
RE: SB 866 (Blakespear) Homeless Housing, Assistance, and Prevention program:
housing element.

Notice of OPPOSITION
Dear Senator Cervantes,
The League of California Cities must respectfully oppose SB 866 (Blakespear), which would require all but 14 cities to add extensive homelessness reporting requirements to their housing elements, targeting cities that do not receive state homelessness funding.

Currently, the state’s flagship homelessness grant program, the Homeless Housing, Assistance, and Prevention (HHAP) program, allocates funding to all 58 counties, 44 Continuums of Care (CoCs), and the 14 cities in California with populations over 300,000. To receive HHAP funding, grantees must submit a regionally coordinated homelessness action plan to the Housing and Community Development (HCD) Department that includes specific system performance metrics.

SB 866 would copy these system performance metrics from the HHAP regional plans and impose them as a separate reporting requirement only on cities not receiving state funding – forcing them to track these metrics in their housing elements. Some of the metrics are nearly impossible for cities to collect. For example, the bill requires cities to share information about the number of people who become homeless after exiting institutional settings, including jails, prisons, and hospitals. These are systems operated by counties, the state, or private entities, not cities. Despite a city's best intentions, it may be unable to collect this data.

Additionally, some of the data required under SB 866 is already collected through existing systems. CoCs receive federal funding to conduct annual point-in-time counts to gather key homelessness data. This data includes the number of individuals who are unhoused and if an individual has been unhoused long enough to be considered chronically homeless. Despite this information being collected and publicly shared by CoCs, SB 866 shifts the responsibility for collecting and reporting it to cities, without providing any additional funding to do so.

The data requirements in SB 866 would create significant administrative burdens for communities that already do not receive state financial support to address homelessness. For many, the challenge of collecting and reporting this data may Item 1.13
Attachment 3
jeopardize their ability to achieve a compliant housing element and potentially subject them to legal action by the state.

There is a reason these system performance metrics are currently in the HHAP regional planning process – because large cities, counties, and CoCs receive millions of dollars every year through HHAP, and the state needs to track the outcomes of that investment. Not only do small cities not receive any direct funding through HHAP, but over 300 of the 483 cities in California have populations under 50,000, representing very small numbers of unhoused individuals. Requiring all small and mid-sized cities to report this level of information without providing funding to sustain or expand homelessness programs in their communities will not move California forward in addressing homelessness.

Cal Cities is also concerned that this measure would create siloed data. SB 866 would require over 400 cities to collect and report data independently through their housing elements, while counties and larger cities continue to do so through regional plans. It is unclear how HCD would synthesize this data into meaningful, actionable policy at the statewide level.

Cal Cities understands the goal of increasing transparency around the efforts of smaller cities to address the state’s homelessness crisis. That is why Cal Cities is sponsoring AB 1708 (Solache), which would increase coordination with smaller cities through the HHAP regional plans and require regions to identify funding to support homelessness programs in smaller cities. This would accomplish the same goals as SB 866, but without burdening the smallest cities with housing element requirements that will not be equally applied to other local governments.

Each year, the Legislature introduces bills that significantly complicate cities’ efforts to secure housing element certification. These multi-year planning efforts are already complex, time-consuming, and expensive. SB 866 would add yet another layer of reporting requirements – through a non-reimbursable state mandate – placing a disproportionate burden on smaller cities. For these reasons, Cal Cities has an oppose position on SB 866 (Blakespear). If you have any questions, do not hesitate to contact me at [email protected].

Sincerely,
Caroline Grinder
Legislative Affairs, Lobbyist
City of Big Bear Lake, California
39707 Big Bear Boulevard, PO Box 10000, Big Bear Lake, CA 92315 • (909) 866-5831 • www.citybigbearlake.com June 10, 2026
The Honorable Sabrina Cervantes,
Chair, Senate Appropriations Committee
State Capitol, Room 412
Sacramento, CA 95814
RE: SB 866 (Blakespear) Homeless Housing, Assistance, & Prevention Program:

Housing Element
Letter of OPPOSITION
Dear Senator Cervantes,
The City of Big Bear Lake must respectfully oppose SB 866 (Blakespear). SB 866 would require all but 14 cities to add extensive homelessness reporting requirements to their housing elements, targeting cities that do not receive state funding to address homelessness.

The data requirements in SB 866 would create significant administrative burdens for communities that already do not receive state financial support to address homelessness.

The challenge of collecting and reporting this data may jeopardize our ability to achieve a compliant housing element and potentially subject us to legal action by the state.

Item 1.13
Attachment 4
City of Big Bear Lake, California
39707 Big Bear Boulevard, PO Box 10000, Big Bear Lake, CA 92315 • (909) 866-5831 • www.citybigbearlake.com Our city is also concerned that this measure would create siloed data. SB 866 would require over 400 cities to collect and report data independently through their housing elements, while counties and larger cities continue to do so through regional plans. It is unclear how HCD would synthesize this data into meaningful, actionable policy at the statewide level.

Although we understand the goal of increasing transparency around the efforts of smaller cities to address the state’s homelessness crisis, it can’t be at the expense of burdening the smallest cities with housing element requirements that will not be equally applied to other local governments.

If enacted, SB 866 would impose additional administrative and reporting requirements on the City of Big Bear Lake related to homelessness planning and housing element compliance, despite the City not receiving direct state homelessness funding through the HHAP Program. This bill would require the City to collect and report extensive homelessness-related data, including information that may not be readily accessible, such as individuals that become homeless after leaving institutional settings. This would create operational challenges and could lead to unfunded mandates for smaller communities with limited staffing and resources. Compliance with these expanded reporting requirements could increase administrative costs, divert staff time from other essential municipal services, and place an inequitable burden on smaller cities, like Big Bear Lake, that are not direct recipients of state homelessness funding.

Each year, the Legislature introduces bills that significantly complicate cities’ efforts to secure housing element certification. These multi-year planning efforts are already complex, timeconsuming, and expensive. SB 866 would add yet another layer of reporting requirements – through a non-reimbursable state mandate – placing a disproportionate burden on smaller cities.

For these reasons, the City of Big Bear Lake respectfully opposes SB 866.

Sincerely,
Mayor Randall Putz
City of Big Bear Lake
cc. Senator Rosilicie Ochoa Bogh
Assemblymember Tom Lackey
Laura Varela, Regional Public Affairs Manager, [email protected] Meg Desmond, League of California Cities, [email protected] 4 MEETING
DATE: June 10, 2026
TO: Honorable Mayor and Members of the City Council
THROUGH: Erik Sund, City Manager
FROM: Sean Sullivan, Assistant City Manager
SUBJECT: Resolution of Intent to Levy and Collect Assessments within the City of Big Bear Lake Maintenance District No. 1-92 (Village Streetscape Improvements) For Fiscal Year 2026-27

BACKGROUND & DISCUSSION
The City of Big Bear Lake Maintenance District No. 1-92 (Village Streetscape Improvements) (District) was formed to provide funding for the maintenance of the Village streetscape improvements on Village Drive and Pine Knot Avenue. The area that is subject to the District, and the resulting enhanced maintenance activities, is known as the “Village L” and it experiences an impactful volume of pedestrian and visitation traffic. The District provides for critical maintenance and upkeep within the established area, focused on streetlights, sidewalks, ornamental structures, and landscaping. The work within these areas includes routine items such as snow removal, streetlight maintenance and lamp replacement, maintenance and replacement of signs and other decorative facilities. Additionally, there is a significant focus on street sweeping, pressure washing, litter collection, trash removal, and graffiti abatement.

The District is governed by the Landscaping and Lighting Act of 1972, which specifies procedures for implementing and managing the District. Each year, an Engineer’s Report, prepared by a registered Professional Engineer, must be prepared and submitted to the City Council to establish assessments for each parcel within the District. The Engineer’s Report shall include a description of the District, a scope of the maintenance activities to take place within the District, and the budget required to complete those activities. A Resolution Ordering the Preparation of an Engineer’s Report was adopted by the City Council on April 8, 2026, and the Engineer’s Report has been prepared under the direction of a licensed civil engineer.

The Engineer’s Report outlines assessments based upon both General Benefits and Special Benefits. A general benefit applies to activities that benefit the public at large within the area, whether they own properties or not. A special benefit is a benefit derived by the property owners in the area due to enhanced maintenance efforts directly benefiting their properties. The current ratio determining the special benefit and general benefit is 44% special benefit and 56% general benefit. As such, the collected assessment from the parcel owners would represent 44% of the revenue for the operation of the District. The City would contribute the remaining 56% of the revenue to satisfy the general benefit element.

The assessments within the District are based upon a value per linear foot of property frontage of Item 1.14
the 56 parcels within the assessed area, totaling 5,142 linear feet. In June 2021, the property owners subject to assessment within the District voted, by way of a Proposition 218 process, to increase the assessment rates as the District revenue was not keeping pace with the costs associated with the services rendered. Based upon this approval, the approved rate for the assessments for Fiscal Year 2025-26 was $43.00 per linear foot.

Staff is proposing to leave the assessment rates unchanged for Fiscal Year 2026-27 at $43.00 per linear foot. Based upon the total assessment area of 5,142 linear feet, the total revenue for the special benefit (44%) of the District will be $221,106. The City’s contribution to the District for the prescribed general benefit (56%) will be $281,407. Based upon the proposed assessment, the total District revenue, inclusive of the special benefit and the general benefit, for Fiscal Year 2026- 27 will be $502,514.

The rates proposed for Fiscal Year 2026-27 are consistent with previously approved rates, and as the City is not seeking an adjustment to these rates, the proposed action is to adopt the Resolution of Intent. The adoption of this Resolution will set a Public Hearing for July 8, 2026, at 5:00 p.m. for the City Council to consider the levy and collection of the previously adopted rates. At this Public Hearing, the City Council will consider a Resolution that will establish the assessment rate for the upcoming Fiscal Year at $43.00 per linear foot and authorize the collection of these assessments by San Bernardino County on the property tax roll.

FISCAL IMPACT
The revenues and expenditures associated with the Village Maintenance Assessment District No. 1-92 are included in the proposed Fiscal Year 2026-27 Annual Budget.

ENVIRONMENTAL CONSIDERATIONS
None requiring review under the California Environmental Quality Act (CEQA).

CONSIDERATION OF STRATEGIC PRIORITIES
This item aligns with the City Council’s Strategic Priority No. 1 as it “supports and invests in sustainable infrastructure projects and programs consistent with the needs of our community.”

RECOMMENDED ACTION
It is recommended that the City Council adopt a Resolution of Intent to Levy and Collect Assessments within the City of Big Bear Lake Maintenance District No. 1-92 (Village Streetscape Improvements) for Fiscal Year 2026-27 and Take Other Actions Related Thereto.

ATTACHMENTS

1. Resolution No. 2026-XX

2. Engineer’s Report for Maintenance District No. 01-92 (Village Streetscape Improvements)

3. Maintenance District No. 01-92 (Village Streetscape Improvements) Assessment Table RESOLUTION NO. 2026-XX

RESOLUTION OF INTENT TO LEVY AND COLLECT

ASSESSMENTS WITHIN THE CITY OF BIG BEAR LAKE
MAINTENANCE DISTRICT NO. 1-92 (VILLAGE STREETSCAPE
IMPROVEMENTS) FOR FISCAL YEAR 2026-27 AND TAKING

OTHER ACTIONS RELATED THERETO
WHEREAS, on July 1, 1992, pursuant to the Landscaping and Lighting Act of 1972 (Division 15, Part 2 of the California Streets and Highways Code; the “Act”), the City Council of the City of Big Bear Lake established the City of Big Bear Lake Maintenance District No. 1-92 (Village Streetscape Improvements) (the “District”) for the purpose of financing the maintenance of certain improvements (the “Village Improvements”) in the Village Specific Plan area; and, WHEREAS, the Act authorizes formation of a Landscaping, Lighting, and Maintenance District for, among other things, maintenance of sidewalks, medians, parkways, slopes, open spaces, public parks, and street lights on the basis of benefits received; and, WHEREAS, the City Council of the City of Big Bear Lake intends to continue the maintenance and servicing of the Village Improvements and assess the properties within the District the partial costs of providing such improvements; and,
WHEREAS, section 22622 of the Act requires an engineer’s report be prepared and filed annually, outlining the assessments to be levied against the properties within the District (the “Engineer’s Report”); and,
WHEREAS, the Engineer’s Report has been prepared in compliance with the Act; and, WHEREAS, the assessment rate of $43.00 per linear foot of street frontage is the proposed assessment rate for Fiscal Year 2026-27 and such rate remains unchanged from the prior fiscal year.

NOW, THEREFORE, BE IT RESOLVED BY the City Council of the City of Big Bear Lake that:

1. Recitals. The foregoing recitals are true and correct and are incorporated herein by this reference.

2. Intention. The City Council hereby declares its intention to order the continuing maintenance and servicing of sidewalks, streets, and street landscaping pursuant to the Act and to continue to levy and collect annual assessments on all such land to pay the partial costs of maintenance and servicing of sidewalks, streets, and street landscaping improvements on the land described in the Engineer’s Report for Fiscal Year 2026-27.

There are no changes proposed to be made to the existing improvements.

Item 1.14
Attachment 1
19361.00132\45048622.1
The proposed assessment is not being increased from the previous year pursuant to the meaning established within Government Code section 53753.

3. Boundaries. The boundaries of the maintenance district are depicted in the Engineer’s Report and include properties fronting on:
(1) Village Drive from Stocker Avenue to a point approximately 1,513 feet westerly to Bonanza Drive, and the east side of Bonanza Drive from Village Drive to a point approximately 100 feet north of Village Drive. (2) Pine Knot Avenue from Big Bear Boulevard to Cameron Drive.

4. Designation. The maintenance district has been designated and is known as “City of Big Bear Lake Maintenance District No. 1-92 (Village Streetscape Improvements).”

5. Report. The Report has been prepared and is on file with the City Clerk and contains all matters required by Article 4 (commencing with Section 22565) of Chapter 1 of Part 2 of Division 15 of the Streets and Highways Code, including (1) a full and detailed description of the improvements, (2) the boundaries of the maintenance district, and (3) the proposed assessments upon assessable lots and parcels of land within the district, and is hereby approved as filed.

6. Hearing: The time of 5:00 p.m., or as soon thereafter as may be practicable, on July 8, 2026, and at the meeting place of the Big Bear Lake Civic Center, Hofert Hall, 39707 Big Bear Boulevard, Big Bear Lake, CA 92315, are appointed as the time and place of the hearing on the proposed annual assessments. All interested persons shall be afforded the opportunity to hear and be heard. The legislative body shall consider all oral statements and all protests made by any interested person. The legislative body may continue the hearing from time to time.

7. Notice: The City Clerk shall give notice of said hearing, and of the adoption of this Resolution of Intent by causing said Resolution of Intent to be published in accordance with Section 6061 of the Government Code in the newspaper of general circulation published and circulated within the City, at least once. Said notice shall be published at least ten (10) days prior to the date set for the hearing.

8. Effective Date. This Resolution shall be effective immediately following its adoption. 19361.00132\45048622.1
PASSED, APPROVED AND ADOPTED this 10th day of June 2026.

Randall Putz, Mayor
ATTEST:

Erica Stephenson
City Clerk

STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss

AYES:

NOES:

ABSTAIN:

EXCUSED:

Erica Stephenson, City Clerk

CITY OF BIG BEAR LAKE

PUBLIC WORKS & ENGINEERING DEPARTMENT
CITY OF BIG BEAR LAKE MAINTENANCE DISTRICT NO. 1-92 (VILLAGE

STREETSCAPE IMPROVEMENTS)
Fiscal Year 2026-27
ENGINEER’S REPORT
INTENT MEETING: June 10, 2026
PUBLIC HEARING: July 8, 2026
Item 1.14
Attachment 2
19361.00132\44810144.1
ENGINEER’S STATEMENT
This Report describes the City of Big Bear Lake Village Maintenance Assessment District No. 1- 92 and proposed changes or modifications related thereto including the improvements, budgets, parcels and assessments to be levied for Fiscal Year 2026-2027, pursuant to the City's Resolution of Intention. The undersigned respectfully submits the enclosed Report as directed by the City Council.

Dated: April 8, 2026
Prepared By: Miguel Cabanas, P.E.

ENGINEER’S REPORT

CITY OF BIG BEAR LAKE
CITY OF BIG BEAR LAKE MAINTENANCE DISTRICT NO. 1-92 (VILLAGE

STREETSCAPE IMPROVEMENTS)

TABLE OF CONTENTS
I. INTRODUCTION .............................................................................................................. 2 II. PLANS AND SPECIFICATIONS ..................................................................................... 3 III. ASSESSMENT................................................................................................................... 3 IV. ESTIMATED MAINTENANCE COSTS .......................................................................... 4 V. ASSESSMENT DIAGRAM............................................................................................... 6 VI. METHOD OF ASSESSMENT........................................................................................... 7 APPENDIX A: ASSESSMENT ROLL............................................................................ 11 APPENDIX B: DESCRIPTION OF BUDGET ITEMS .................................................. 12 APPENDIX C: GENERAL BOUNDARY MAP............................................................. 13 2 I. INTRODUCTION

BACKGROUND
This report is prepared in compliance with the requirements of Article 4, Chapter 1, of the Landscaping and Lighting Act of 1972 (The “Act”), which is Part 2 of Division 15 of the California Streets and Highways Code, Article 4.3, Section 53739 of the California Government Codes (the “Code”), and Articles XIII C and XIII D to the California Constitution (the “Articles”).

The City of Big Bear Lake currently operates and maintains the City Of Big Bear Lake Maintenance District No. 1-92 (Village Streetscape Improvements) (the “District”) to fund the sidewalk and landscaping maintenance of various amenities located throughout the Village area, which is generally located from Pine Knot Ave from Big Bear Blvd. to Village Drive and Village Drive from Pine Knot Ave to Bonanza Road. Appendix C shows a map of all the parcels in the Assessment District. The Village is a heavily utilized pedestrian, and tourist destination. Since the passage of Proposition 218, the “Right to Vote on Taxes Act”, which added Articles XIII C and XIII D to the California Constitution (The Articles), new procedures must be followed to levy assessments under the Landscaping and Lighting Act of 1972. These Articles requires that all assessments be supported by a detailed Engineer’s Report prepared by a registered professional engineer. This report includes the information required by law for the Assessment District.

The Act and Articles also provide for the increase of existing assessments or the implementation of a cost-of-living adjustment factor, such as the consumer price index (CPI), for the express purpose of paying the costs associated with installing, maintaining, and servicing lighting and landscaping improvements. The costs associated with the installation, maintenance, and servicing of the improvements may be assessed against those properties which are specially benefited by the installation, maintenance, and servicing. The City may only increase the maximum assessment rates or impose an annual CPI factor for an assessment district after first complying with the requirements of the Act and the provisions of the Articles.

The City initiates proceedings for the annual levy of assessments for the district by passing a resolution that states that the levy is proposed under the Act and Articles. This resolution also describes the improvements, describes the name and location of the district, and finally orders an engineer, who is a registered professional engineer, certified by the State of California, to prepare and file a detailed report.

The report prepared by the engineer must include plans and specifications for the improvements.

The report must also include an estimate of the costs of the improvements, a diagram, or map of the assessment district showing the boundary of the district, the proposed assessment, and an explanation of the estimated costs of the improvements against the parcels or lots, which benefit from the improvements. Once the report is completed, it is presented to the City Council for its review and approval as presented, or it may be modified and approved.

After the report is approved, the City Council may adopt a Resolution of Intention that declares its intent to levy assessments within the assessment district, describes the improvements, gives the 3 district a distinct name, and refers to the report for details of the district. The Resolution of Intention also sets a time and place for a hearing on the annual assessments.

II. PLANS AND SPECIFICATIONS
The maintenance and services provided for the improvements within the District generally described as follows:

The operation, maintenance, and servicing of streetlights, sidewalks, and ornamental structures, landscaping, including trees, shrubs, grass, and other ornamental vegetation, snow removal, trash services and appurtenant facilities, including irrigation systems, located in public places within the boundaries of the District. Maintenance means the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of the streetlights, sidewalks, planters, benches, decorative signs, and ornamental structures, landscaping and appurtenant facilities, including repair, removal, or replacement of all or part of any of the ornamental structures, landscaping or appurtenant facilities; providing for the life, growth, health, and beauty of the landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, and treating for disease or injury; the removal of trimmings, rubbish, debris and other solid waste, sweeping and snow removal from public sidewalks; and the cleaning, and painting of walls and other improvements to remove or cover graffiti. Servicing means the furnishing of electricity for the lighting and operation of the streetlights and ornamental structures, landscaping, and appurtenant facilities, and water for the irrigation and control of the landscaping and the maintenance of any of the ornamental structures, landscaping, and appurtenant facilities.

The improvements within the District were constructed under Assessment District No. 23-91 and were designated the “Village Improvements.” Improvements for APN 308-135-01 (Holiday Inn) and APN 308-146-02 (Vacant) were installed by the developers of these properties and annexed to the District as Annexation No. 1. Improvements for “The Club”, Tract 16126 (APN 308-137- 07) were installed by the developer of this property and annexed to the District as Annexation No.

2. Reference is hereby made to said plans and specifications for the improvements described above and they are by reference made a part of this report to the same extent as if said plans and specifications were attached hereto. All improvements consisting of sidewalks, landscaping, street trees, streets, streetlights, landscaping and signs exist at the present time.

Because the improvements were constructed as part of a separate assessment and the scope of work for this assessment mainly includes maintenance and services, there are no plans or specifications associated this this Assessment. The Plans and Specifications for the original improvements for the District are on file in the office of the City Clerk and the City Engineer where they are available for public inspection.

III. ASSESSMENT
All assessed lots or parcels of real property within the District are listed in Appendix A and on the Assessment Rolls that are on file in the office of the City Clerk and the City Engineer and are hereby made a part of this report by reference. Each Assessment Roll states the net amount to be assessed upon assessable lands within the District for fiscal year 2026/27, and shows the fiscal 4 year 2026/27 assessment upon each lot and parcel within the District and describes each assessable lot or parcel of land within the District. These lots and parcels are more particularly described on the County Assessment Roll, which is on file in the office of the San Bernardino County Assessor and by reference is made a part of this report. A summary sheet showing the Assessor Parcel Numbers is within this report.

IV. ESTIMATED MAINTENANCE COSTS
The Act provides that the estimated costs of maintenance for the improvements may include the total maintenance costs for the entire fiscal year 2026/27, including incidentals, which may include reserves to operate the District.

The Act also provides that the amount of any surplus, deficit, or contribution be included in the estimated cost of improvements. The net amount to be assessed on the lots or parcels within the district is the proportional share of maintenance, and servicing costs with adjustments either positive or negative for reserves, surpluses, deficits, and/or contributions.

A detailed budget is available in the office of City Management Services of the City of Big Bear Lake. Budgetary items for the annual maintenance costs include the material, labor, electricity, water, trash removal, snow removal, and general maintenance associated with maintaining the District. A description of detailed budget items is included herein as “Appendix B”.

For Fiscal Year 2025/26 assessments were approved at $43.00 per lineal foot of property frontage.

Recent inflationary pressures have caused the costs of maintaining the improvements and providing the services to increase year-over-year which now outpace the amount of the current assessment rates. While the prior fiscal year assessment rates may have been sufficient to cover the maintenance and service costs previously, the assessments were approved without any means to adjust for the ongoing costs of inflation. The current assessment rates are fixed and are not authorized to be increased without approval of the property owners subject to the assessment. If left unchanged, the District will quickly fall behind and will not be able continue to fund the District’s portion of the costs. As a result the District would need to cut the maintenance and services provided or the City and property owners would need to incur the expense of conducting a new assessment study to increase the assessment rates.

In order to maintain service levels and address increases in operating costs, the City proposes to authorize an annual automatic inflation adjustment using Fiscal Year 2025/26 as the base assessment rate. By authorizing an annual automatic inflation adjustment the District will be able to avoid the costs and effort of conducting future property owner protest proceedings to increase the assessment rates. Beginning in Fiscal Year 2026/27, and continuing each fiscal year thereafter, the maximum authorized rate shall be increased by an amount not to exceed the percentage increase in the Consumer Price Index (CPI) for All Urban Consumers for the Los Angeles–Long Beach–Anaheim region as published by the U.S. Bureau of Labor Statistics, for the preceding 12- month period ending December. This approach allows for adjustments in costs specific to the southern California area, and is indicative of the increased costs associated with providing maintenance to the District which includes labor, utilities, material and supplies that are necessary for maintaining the District. The proposed CPI metric to be utilized for this application is consistent 5 with CPI metric utilized for other City adjustments for rates to utilities or other services and is generally used related to ongoing agreements.

The following table is an abbreviated budget for the District reflecting the current assessment, and the proposed assessment increases of Fiscal Year 2026/27. The CPI for the preceding 12-month period ending in December 2025 was published as 3.0%:

TABLE 1 – ASSESSMENT DISTRICT BUDGET SUMMARY
*The District collects the parcel assessments as provided which represent 44% of the cost of operating the District for the special benefit as received by the assessed parcels. The City contribution from the General Fund represents 56% of the District operating revenue for the costs associated with the General Benefit, which is available to the general public.

For Fiscal Year 2026/27, estimates of the operating expenses, compared with the revenue generated if rates are increased, the District will run a deficit of approximately $7,730, similar to the deficit of $7,507 in Fiscal Year 2025/26. It should be noted that if the assessment rate is not increased, the District would incur a larger deficit of $23,030. The deficit of approximately $7,730 will be contributed through the City’s General Fund.

The District’s annual maintenance costs do not include any costs for future capital improvement projects, improvement replacements or repairs.

FISCAL YEAR 2025/26 2026/27
Total maintenance and servicing costs* $510,020 $525,319 City contribution from general fund* $281,407 $289,850
Net amount to be assessed to assessable
lands within the district
$221,106 $227,739
Budget Deficit $7,507 $7,730
Assessed parcels 56 56
Total lineal foot frontage 5,142 5,142
Total fiscal year assessment per linear
foot
$43.00 $44.29
6 V. ASSESSMENT DIAGRAM
The boundary of the Village Maintenance Assessment District No. 1-92 is generally described as including the following properties described below and listed by Assessor’s Parcel Number:
(1) Village Drive from Stocker Avenue to a point approximately 1,513 feet westerly to Bonanza Drive, and the east side of Bonanza Drive from Village Drive to a point approximately 100 feet north of Village Drive.
(2) Pine Knot Avenue from Big Bear Boulevard to Cameron Drive.

The boundary maps/diagrams for the District are incorporated and made a part of this report as Appendix C.

TABLE 2 – ASSESSED FRONTAGE OF PARCELS IN DISTRICT
Assessors Parcel
Numbers
Assessed
Footage
Assessors
Parcel
Numbers
Assessed
Footage
Assessors
Parcel
Numbers
Assessed
Footage
308-165-01 50 308-171-35 120 308-181-07 82
308-165-02 62 308-171-36 80 308-181-13 61
308-165-03 45 308-171-37 40 308-183-21 100
308-165-04 45 308-171-38 183 308-135-01 510
308-166-28 125 308-171-39 80 308-146-02 236
308-166-29 46 308-171-40 80 308-121-69 405
308-166-34 40 308-172-01 50
308-166-35 50 308-172-02 50
308-166-59 80 308-172-24 50
308-166-51 39 308-172-25 152
308-171-01 173 308-173-33 100
308-171-02 75 308-173-30 100
308-171-05 40 308-173-27 100
308-171-08 40 308-174-03 40
308-171-10 40 308-174-04 40
308-171-11 40 308-174-14 50
308-171-16 40 308-174-15 50
308-171-17 40 308-174-27 76
308-171-18 40 308-174-28 120
308-171-19 40 308-174-37 80
308-171-20 40 308-174-39 40
308-171-41 120 308-174-42 110
308-171-24 40 308-181-14 290
308-171-28 40 308-181-05 55
308-171-34 70 308-181-06 152
7 If any parcel submitted for collection is identified by the County Auditor/Controller to be an invalid parcel number for the current fiscal year, a corrected parcel number and/or new parcel number will be identified and resubmitted to the County Auditor/Controller. The assessment amount to be levied and collected for the resubmitted parcel or parcels shall be based on the method of apportionment and assessment rate approved in this Report. Therefore, if a single parcel has changed to multiple parcels, the assessment amount applied to each of the new parcels shall be recalculated and applied according to the approved method of apportionment and assessment rate rather than a proportionate share of the original assessment.

VI. METHOD OF ASSESSMENT

BACKGROUND
The Landscaping and Lighting Act of 1972 provides that assessments may be apportioned upon all assessable lots or parcels of land within a district in proportion to the estimated benefits to be received by each lot or parcel from the improvements. In addition, Articles XIII C and XIII D of the California Constitution require that a parcel's assessment may not exceed the reasonable cost of the proportional special benefit conferred on that parcel. The Articles provide that only special benefits are assessable, and the City must separate the general benefits from the special benefits conferred on a parcel. A special benefit is a particular and distinct benefit over, and above general benefits conferred on the public at large, including real property within the District. The general enhancement of property value does not constitute a special benefit.

A general benefit applies to activities that benefit the public at large within the area, whether they own properties or not. A special benefit is a benefit derived by the property owners in the area due to enhanced maintenance efforts directly benefiting their properties. The current ratio determining the special benefit and general benefit is 44% special benefit and 56% general benefit. As such, the collected assessment from the parcel owners would represent 44% of the expenses for the operation of the District. The City would contribute the remaining 56% of the revenue to satisfy the general benefit element.

SPECIAL BENEFIT
Each and every parcel within the District receives a particular and distinct benefit from the improvements over and above general benefits conferred by the improvements.

The maintenance and services for the improvements in the Village confer a particular and distinct special benefit upon parcels within the District because of the nature of the services. The proper maintenance of landscaping specially benefits parcels within the District by moderating temperatures, providing oxygenation, and attenuating noise from the adjacent streets, thereby enhancing the environmental and aesthetic quality of the businesses. The spraying and treating of landscaping for disease reduces the likelihood of insect infestation and other diseases spreading to private landscaping located throughout the properties within the District. The proper maintenance (including water and electricity costs) of the streetlights, sidewalks, landscaping, ornamental and 8 decorative structures, and appurtenant facilities reduces property-related crimes (especially vandalism) against properties in the District. This is accomplished through the abatement of graffiti and by providing an attractive environment and one where all businesses are highly visible and well lighted. The removal and hauling of snow (sidewalks and parking stalls) in the winter and refuse throughout the year provide a safe, clean and attractive location for business by providing readily accessible parking and access to businesses during snow events, as well as promotes/preserves health and safety ensuring trash is promptly removed and cleaned. Finally, the proper maintenance of landscaping, and ornamental and decorative structures improves the attractiveness of the properties within the District and provides a positive visual experience each and every time a trip is made to or from the businesses. All of the above-mentioned attributes contribute to a specific enhancement for each of the parcels within the District, and are particular to the parcels within the District.

GENERAL BENEFIT
In addition to the special benefits received by the parcels within the District, there are incidental general benefits conferred by the proposed improvements.

The proper maintenance (including water and electricity costs) of street lighting, sidewalks, landscaping, and appurtenant and ornamental facilities within the District provide a safe, clean and attractive destination for visitors. The spraying and treating of landscaping within the District for disease reduces the likelihood of insect infestation and other diseases spreading to landscaping located throughout other properties within the City. The removal of snow from sidewalks provides a safe path for visitors to the Village shops. The maintenance (including electricity costs) of streetlights provides a safe environment for pedestrians and motorists visiting the Village. The removal of refuse from the Village provides visitors with a clean and attractive destination.

Finally, the proper maintenance (including water and electricity costs) of street lighting, sidewalks, landscaping, and ornamental structures provides a positive visual experience and enhances the City of Big Bear Lake’s role as a resort community and vacation destination. All of the abovementioned constitutes incidental general benefits conferred by the improvements.

The total benefits are thus a combination of the special benefits to the parcels within the District and the general benefits to the public at large and to adjacent property owners. The portion of the total Village Improvement maintenance costs, which are associated with general benefits, will not be assessed to the parcels in the District, but will be paid from other City Funds.

Because the Village improvements are located immediately adjacent to properties within the District, and are maintained solely for the benefit of the properties within the District, any benefit received by properties outside of the District is merely incidental. The City will contribute additional funding for any maintenance costs in the District, which are not recovered from assessments.

APPORTIONMENT
Based upon the established 44% special benefit/ 56% general benefit distribution, the special benefit contribution will be calculated as follows:
9 Total Front Linear Footage × [The Current Annual Rate Per Linear Foot + ( The Current Annual Rate Per Linear Foot × Annual CPI Percentage)] = The Total Special Benefit Revenue Generated
For example, in FY 2026/27 this calculation is as follows:
5,142 lineal feet × [$43.00 + ($43.00 × 3.0%)] = $227,739 Per Table 1 above, since the special benefit is 44% of the total revenue for the District, the total generated revenue is $517,589, and the general benefit is 56% of the total revenue, or $517,589 − $227,739 = $289,850.

The proposed rate over the 5,142 linear feet of assessed frontage will generate $227,739 for Fiscal Year 2026/27. Pursuant to the established 44% special benefit and 56% general benefit distribution, the City’s general benefit contribution for this period will be $289,850 for a total revenue of $517,589. It should be noted that the City’s annual contribution will also be adjusted by the CPI rate.

Each of the parcels within the district has access to the improvements and the maintenance and servicing thereof. Since the parcels front onto the street and sidewalk improvements, the benefits to each parcel are based on the width of the parcel fronting the improvements. In the District, all parcels are assessed based on the front linear footage of the parcel to be assessed. For fiscal year 2026/27 there is a total of 5,142 front linear feet within the Village. See the Assessment Roll included herein as Appendix “A” for individual parcel data.

The following formulas are used to calculate each property’s District assessment.

Total Balance to Levy*/Total Front Linear Footage = Levy per Front Linear Foot (Rate) Parcels Total Front Linear Foot  Levy per Front Linear Foot (Rate) = Parcel Levy Amount Table 1 below is a sample levy calculation for a parcel in the District.

TABLE 3 – ASSESSED FRONTAGE OF PARCELS IN DISTRICT

ADJUSTED ASSESSMENT
RATE
($/LF)

PARCEL

FRONTAGE
(LF)
= PARCEL LEVY
$44.29  100 = $4,429
All assessed lots or parcels of real property within the District are listed on assessment rolls that are on file in the office of the City Clerk and the City Engineer, and are hereby made a part of this report by reference. Each Assessment Roll states the net amount to be assessed upon assessable lands within the District for fiscal year 2026/27, shows the fiscal year 2026/27 assessment upon each lot and parcel within the District and describes each assessable lot or parcel of land within the District. These lots and parcels are more particularly described on the county assessment roll, 10 which is on file in the office of the San Bernardino County Assessor and by reference is made a part of this report.

The assessments for the District are to be heard before the City Council at a Public Hearing on July 8, 2026.
*BALANCE TO LEVY - This is the total amount to be levied to the parcels within the District.

The Balance to Levy represents the total direct and administration costs. This dollar amount represents the funds that are to be collected for that fiscal year from the property owner 11 APPENDIX A: ASSESSMENT ROLL
The Assessment Roll for the District is voluminous and is not bound in this report but by reference is incorporated and made a part of this report. The Assessment Roll is on file in the office of the City Clerk and the City Engineer, where it is available for public inspection.

Reference is made to the San Bernardino County Assessment Roll for a description of the lots or parcels in the District.
12 APPENDIX B: DESCRIPTION OF BUDGET ITEMS
SNOW REMOVAL – Provides for snow removal and hauling from building front to building front, including all Village sidewalks, parking lanes, and street and parking stalls, including labor and equipment.

LANDSCAPING MAINTENANCE – Provides for the maintenance including weeding, pruning trees and hanging of flower baskets in landscaped areas as well as maintenance of the necessary irrigation systems to sustain the plant materials.

STREET LIGHTING MAINTENANCE – Provides for the maintenance and repair of lighting fixtures.

UTILITIES (GAS, WATER AND ELECTRICITY) – Provides for the utility costs for the operation of irrigation for landscaped areas, electricity costs for street/ pedestrian lights, and lighting fixtures and features during the holiday season.

TRASH SWEEPING & REMOVAL – Provides for street sweeping and removal of litter from the sidewalks, street, and parking lanes including weekly street sweeping and manual litter removal performed by staff. Trash removed by staff from all recycling receptacles located on sidewalks.

REPAIRS TO DAMAGED/DEFACED PROPERTY – Provides for minor maintenance projects and repairs associated with fixtures, furnishings, pole banners, decorative signage, and wood carvings, and posts.

TRASH SERVICE – Provides for the emptying of trash cans in the Village, currently contracted out to Big Bear Disposal.

DESCRIPTION OBJECT FY27 PROPOSED

REVENUE
Village Assessments $227,739
Transfer In-General (110) $297,580
REVENUE TOTAL $525,319

EXPENSE
Personnel Services Salaries, Overtime, Direct Benefits $376,395 Utilities - Gas Utilities - Gas $25,000
Utilities - Water Utilities - Water $10,000
Utilities - Electric Utilities - Electric $30,000
Maint-Buildings and Grounds Maintenance & Grounds $53,224 Contractual Services Contractual Services $30,700
EXPENSE TOTAL $525,319
13 APPENDIX C: GENERAL BOUNDARY MAP
Assessors Parcel
Numbers Assessed
Upon
Frontage Feet
(in Lineal Feet)
Proposed FY 2026/27
Total Assessment
($43.00/Linear Foot)
1 308-165-01 50 $2,150.00
2 308-165-02 62 $2,666.00
3 308-165-03 45 $1,935.00
4 308-165-04 45 $1,935.00
5 308-166-28 125 $5,375.00
6 308-166-29 46 $1,978.00
7 308-166-34 40 $1,720.00
8 308-166-35 50 $2,150.00
9 308-166-59 80 $3,440.00
10 308-166-51 39 $1,677.00
11 308-171-01 173 $7,439.00
12 308-171-02 75 $3,225.00
13 308-171-05 40 $1,720.00
14 308-171-08 40 $1,720.00
15 308-171-10 40 $1,720.00
16 308-171-11 40 $1,720.00
17 308-171-16 40 $1,720.00
18 308-171-17 40 $1,720.00
19 308-171-18 40 $1,720.00
20 308-171-19 40 $1,720.00
21 308-171-20 40 $1,720.00
22 308-171-41 120 $5,160.00
23 308-171-24 40 $1,720.00
24 308-171-28 40 $1,720.00
25 308-171-34 70 $3,010.00
Subtotal $62,780.00

CITY OF BIG BEAR LAKE
MAINTENANCE DISTRICT NO. 1-92
(VILLAGE STREETSCAPE IMPROVEMENTS)
FY 2026/27
Item 1.14
Attachment 3
Assessors Parcel
Numbers Assessed
Upon
Frontage Feet
(in Lineal Feet)
Proposed FY 2026/27
Total Assessment
($43.00/Linear Foot)
26 308-171-35 120 $5,160.00
27 308-171-36 80 $3,440.00
28 308-171-37 40 $1,720.00
29 308-171-38 183 $7,869.00
30 308-171-39 80 $3,440.00
31 308-171-40 80 $3,440.00
32 308-172-01 50 $2,150.00
33 308-172-02 50 $2,150.00
34 308-172-24 50 $2,150.00
35 308-172-25 152 $6,536.00
36 308-173-33 100 $4,300.00
37 308-173-30 100 $4,300.00
38 308-173-27 100 $4,300.00
39 308-174-03 40 $1,720.00
40 308-174-04 40 $1,720.00
41 308-174-14 50 $2,150.00
42 308-174-15 50 $2,150.00
43 308-174-27 76 $3,268.00
44 308-174-28 120 $5,160.00
45 308-174-37 80 $3,440.00
46 308-174-39 40 $1,720.00
47 308-174-42 110 $4,730.00
48 308-181-14 290 $12,470.00
49 308-181-05 55 $2,365.00
50 308-181-06 152 $6,536.00
Subtotal $98,384.00

CITY OF BIG BEAR LAKE
MAINTENANCE DISTRICT NO. 1-92
(VILLAGE STREETSCAPE IMPROVEMENTS)
FY 2026/27
Assessors Parcel
Numbers Assessed
Upon
Frontage Feet
(in Lineal Feet)
Proposed FY 2026/27
Total Assessment
($43.00/Linear Foot)
51 308-181-07 82 $3,526.00
52 308-181-13 61 $2,623.00
53 308-183-21 100 $4,300.00
54 308-271-01 510 $21,930.00
55 308-146-02 236 $10,148.00
56 308-121-69 405 $17,415.00
Subtotal $59,942.00
Total 5,142 $221,106.00

CITY OF BIG BEAR LAKE
MAINTENANCE DISTRICT NO. 1-92
(VILLAGE STREETSCAPE IMPROVEMENTS)
FY 2026/27
Regular Meeting Minutes – May 13, 2026
A Regular Meeting of the City Council of the City of Big Bear Lake was called to order by Mayor Putz at 5:12 p.m., Wednesday, May 13, 2026, at the Civic Center, 39707 Big Bear Boulevard, Big Bear Lake, California.

OPEN SESSION
Flag Salute: Led by Mayor Pro Tem Kendi Segovia
Invocation: Invocation was provided by Jim Lona
Councilmembers Present: Mayor Randall Putz
Mayor Pro Tem Kendi Segovia
Councilmember Rick Herrick
Councilmember Charles Hicks, Jr.

Councilmember Absent: Councilmember Perri Melnick
Others Present: City Manager Erik Sund
Assistant City Manager/City Clerk Erica Stephenson
Administrative Services Manager Rachel Bowman
City Attorney HongDao Nguyen

PRESENTATIONS
The following presentations were made at this meeting:
o Presentation to the Public Works Department declaring the week of May 17 – 23, 2026 as National Public Works Week.
o Presentation of a 5-year Employee Service Award to Assistant City Manager Sean Sullivan. o Presentation from Southern California Mountains Foundation representatives on a recent merit award from California State Parks to the City of Big Bear Lake for the Castle Rock Trailhead Parking Lot Project. o Presentation from Bear Valley Community Healthcare District (BVCHD) Chief Executive Officer Evan Rayner providing an update on the proposed hospital facility expansion and other related BVCHD information.

PUBLIC COMMUNICATIONS
Suzy Gilleon, Big Bear Lake resident, announced her intention to run for a District 4 City Council seat.

Duke Michaels, Fawnskin resident, shared that he is a local musician and requested that the City allow amplified live music in the Village.

Peggy Baldwin, Fawnskin resident, shared that she is a local musician and requested that the City allow a reasonable decibel level of amplified live music in the Village.

Ernesto Mendoza, Big Bear Lake resident, announced his intention to run for a District 3 City Council seat.

Amy Jones, Big Bear Lake resident, expressed her support of local businesses and the arts community.

Item 1.15

Page 2 ends

Meeting Minutes
May 13, 2026
Scott Jeffress, Big Bear Lake resident, requested the City expedite the live music permitting process.

Debrah Lydon, Big Bear Lake resident, shared her support of live music in the Village; and provided her concerns about E-bikes.

Jim Eberle, Big Bear resident, shared his appreciation and support for the local arts community.

Martin Gill, Big Bear resident, expressed his concerns about the potential dissolution of the Big Bear Fire Authority.

Dan Rubendall, Big Bear resident, shared that he is the owner of Cowboys Wandering and requested the City allow amplified music to be played at all the businesses in the Village.

Matt Scriven, Big Bear Lake resident, stated he is opposed to the potential closure of Clean Bear Site #2.

Jim Lona, Big Bear resident, provided information regarding local Veterans services and upcoming events.

Daniel Gulbranson, Big Bear Lake resident, expressed frustration with City policies and procedures.

Bobbi Martinez, Big Bear Lake resident, shared her appreciation of live music; and stated she is opposed to sanctuary cities.

David Clasen, Big Bear Lake resident, stated he is opposed to sanctuary cities; and requested that the City build relationships with local churches.

John Bachofer, Big Bear Lake resident, expressed reasons why he is opposed to sanctuary cities.

Don Capman, Big Bear resident, shared his appreciation of live music and support of local businesses.

Will Logan, Big Bear Lake resident, announced that he is the Camp Director of YMCA Camp Big Bear; and invited the local community to participate in the Camp’s annual “service weekend”.

Theodore Trentman, Big Bear resident, expressed his concerns about the possibility of San Bernardino County providing local fire protection services.

Carina Cabrera, Southern California Edison Government Relations Manager, announced that Southern California Edison will be hosting two virtual wildfire safety meetings; and provided information on the company’s investments in wildfire mitigation projects.

Robbie Bos, Big Bear resident, invited the community to the Make Music Big Bear event; and shared that he supports live music in the Village.

1. CONSENT CALENDAR
A motion was made by Councilmember Herrick, seconded by Mayor Pro Tem Segovia to approve the Consent Calendar as follows:

1.1 APPROVE DEMANDS – CHECK ISSUE DATE 4/01/26 THROUGH 4/30/26 IN THE AMOUNT OF $4,536,857.01 AND THE MARCH 2026 TREASURER’S REPORT Approved

Page 3 ends

Meeting Minutes
May 13, 2026

1.2 APPROVE MEETING MINUTES FROM THE APRIL 8, 2026 REGULAR MEETING

OF CITY COUNCIL
Approved

1.3 ADOPT AN ORDINANCE AMENDING THE CITY’S REGULATIONS RELATED TO

TRANSIENT OCCUPANCY TAX, BUSINESS LICENSES, GENERAL PENALTIES,

ADMINISTRATIVE CITATIONS AND HEARINGS, PUBLIC NUISANCES, AND VACATION RENTALS TO IMPLEMENT SENATE BILL 346 AND SUPPORT

TRANSIENT OCCUPANCY TAX COMPLIANCE
Approved and adopted the following ordinance entitled:

ORDINANCE NO. 2026-528

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BIG BEAR LAKE, CALIFORNIA, AMENDING CERTAIN SECTIONS OF CHAPTER 3.20 ("TRANSIENT OCCUPANCY TAX") OF TITLE 3 ("REVENUE AND FINANCE"), CHAPTER 5.02 (“BUSINESS LICENSES”) OF TITLE 5 (“BUSINESS LICENSES, TAXES, AND REGULATIONS”), CHAPTERS 1.16 (“GENERAL PENALTIES”) AND 1.17 (“ADMINISTRATIVE CITATIONS AND HEARINGS”) OF TITLE 1 (“GENERAL PROVISIONS”), CHAPTER 8.80 (“PUBLIC NUISANCES”) OF TITLE 8 (“HEALTH AND SAFETY”), AND CHAPTER 4.01 (“VACATION RENTALS”) OF TITLE 4 (“VISITOR-SERVING USES AND TOURISM”) OF THE BIG BEAR LAKE

MUNICIPAL CODE TO UPDATE AND STREAMLINE THE CITY'S PROCEDURES

FOR TRANSIENT OCCUPANCY TAX, BUSINESS LICENSE REGULATIONS,

PENALTY PROVISIONS, AND OBLIGATIONS OF SHORT-TERM RENTAL

FACILITATORS AND MAKE OTHER TECHNICAL AMENDMENTS TO SAID PROVISIONS; AND FINDING THESE AMENDMENTS EXEMPT FROM THE

CALIFORNIA ENVIRONMENTAL QUALITY ACT (CEQA)

1.4 AUTHORIZE A PROFESSIONAL SERVICES AGREEMENT FOR THE 2026 TOUR

DE BIG BEAR EVENT TRAFFIC CONTROL SERVICES
Approved and adopted the following resolution entitled:

RESOLUTION NO. 2026-19

RESOLUTION AUTHORIZING A PROFESSIONAL SERVICES AGREEMENT WITH STATEWIDE TRAFFIC SAFETY AND SIGNS, INC. DBA AWP SAFETY FOR TRAFFIC CONTROL SERVICES IN SUPPORT OF THE 2026 TOUR DE BIG BEAR EVENT, IN AN AMOUNT NOT TO EXCEED $49,927

1.5 AUTHORIZE EXTENDING EXISTING ON-CALL CONSULTING SERVICES

AGREEMENTS AND AUTHORIZE NEW ON-CALL CONSULTING SERVICES

AGREEMENTS
Approved and adopted the following resolution entitled:

RESOLUTION NO. 2026-20

RESOLUTION EXTENDING EXISTING ON-CALL CONSULTING SERVICES

Page 4 ends

Meeting Minutes
May 13, 2026

AGREEMENTS AND AUTHORIZING NEW ON-CALL CONSULTING

SERVICES AGREEMENTS TO PROVIDE PLANNING AND ARCHITECTURAL,

ENVIRONMENTAL REVIEW, GEOGRAPHIC INFORMATION SYSTEMS,

ENGINEERING, STORMWATER ENGINEERING, TRAFFIC ENGINEERING,

LAND SURVEYING, AND BUILDING & SAFETY SERVICES

1.6 LETTER OF OPPOSITION TO ASSEMBLY BILL (AB) 1678 (HARABEDIAN) Approved

1.7 AUTHORIZE A BID SOLICITATION FOR THE BARTLETT PARKING LOT

EXTENSION PROJECT AND RELATED PURCHASE ORDER
Approved
The Consent Calendar was approved by the following vote:

AYES: Segovia, Herrick, Hicks, Putz
NOES: None
ABSTAIN: None
ABSENT: Melnick

NO ITEMS WERE REMOVED FROM THE CONSENT CALENDAR

2. PUBLIC HEARING

2.1 INTRODUCTION OF AN ORDINANCE APPROVING DEVELOPMENT CODE AMENDMENT 2025-0005, UPDATING PORTIONS OF THE CITY’S SIGN

ORDINANCE RELATING TO TEMORARY NONCOMMERCIAL SIGNS
City Attorney HongDao Nguyen made the presentation for this item.

At 7:24 p.m., following City Council questions, Mayor Putz opened the Public Hearing and invited up speakers who wanted to comment on this item. The following individual approached the City Council:

Michael Beveridge, Big Bear Lake resident, questioned how the City would address noticing, penalties & the appeals process in relation to issuing a temporary noncommerical sign violation, if the proposed ordinance was adopted.

At the hour of 7:28 p.m., Mayor Putz closed the Public Hearing.

Following the City Council’s further discussion of this item, City Clerk Erica Stephenson read the ordinance title aloud, prior to conducting the roll call vote.

A motion was made by Councilmember Hicks, seconded by Councilmember Herrick, to approve the staff’s recommendation to read the title, waive further reading, and introduce an ordinance entitled:

Page 5 ends

Meeting Minutes
May 13, 2026
ORDINANCE N0. 2026-xxx

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BIG BEAR LAKE, CALIFORNIA, AMENDING PORTIONS OF CHAPTER 17.12
(SIGNS) OF TITLE 17 (LAND USE) OF THE BIG BEAR LAKE MUNICIPAL

CODE REGARDING TEMPORARY NONCOMMERCIAL SIGNS BY,

AMONG OTHER THINGS, REVISING AND CLARIFYING DEFINITIONS,

DEVELOPMENT STANDARDS, AND ENFORCEMENT PROCESSES,

MAKING OTHER CHANGES TO ENSURE CONSISTENCY WITHIN THE

CHAPTER, AND FINDING THESE AMENDMENTS EXEMPT FROM THE

CALIFORNIA ENVIRONMENTAL QUALITY ACT (CEQA)
Said motion was approved by the following vote:

AYES: Hicks, Herrick, Segovia, Putz
NOES: None
ABSTAIN: None
ABSENT: Melnick

3. DISCUSSION/ACTION ITEMS

3.1 ADOPT A DISRUPTION OF TELEPHONIC OR INTERNET SERVICE DURING CITY COUNCIL MEETINGS POLICY AS REQUIRED PER SENATE BILL (SB) 707 There was no staff presentation made for this item and there were no members of the public that requested to speak on this item.

A motion was made by Councilmember Herrick, seconded by Mayor Pro Tem Segovia, to approve the staff’s recommendation, to adopt Administrative Instruction 2026-02: Disruption of Telephonic or Internet Service During City Council Meetings Policy; and direct staff to update City Council Regular Meeting Agendas to indicate there will be a thirty (30) minute limit for Public Communications (Part 1).

Said motion was approved by the following vote:

AYES: Herrick, Segovia, Hicks, Putz
NOES: None
ABSTAIN: None
ABSENT: Melnick

3.2 REAL PROPERY PURCHASE – 546 SQUIRREL LANE / 0 COTTAGE LANE Acting Community & Economic Development Director Kelly Tinker made a staff presentation for this item.

Following the presentation and the City Council’s questions, Mayor Putz invited up speakers who wanted to make a public comment on this item and no individuals approached the City Council.

Following City Council’s further discussion, a motion was made by Councilmember Herrick, seconded by Mayor Pro Tem Segovia, to approve staff’s recommendation and adopt the first option which is a resolution entitled:

Page 6 ends

Meeting Minutes
May 13, 2026
RESOLUTION NO. 2026-21

RESOLUTION AUTHORIZING THE CITY MANAGER TO EXECUTE ANY AND ALL

DOCUMENTS NECESSARY TO CONSUMMATE THE PURCHASE TRANSACTION,

CONVEYING TO THE CITY OF BIG BEAR LAKE CERTAIN REAL
PROPERTY, LOCATED AT 546 SQUIRREL LANE / 0 COTTAGE LANE, PARCEL NUMBERS 0308-163-15, 0308-163-16, 0308-163-17, 0308-163-18, 0308-162-19, AND 0308-162-20; IN AN AMOUNT NOT TO EXCEED $220,000; AUTHORIZING A FISCAL YEAR 2025-2026 BUDGETAPPROPRIATION; AND FINDING THE ACTION

EXEMPT FROM THECALIFORNIA ENVIRONMENTAL QUALITY ACT
Said motion was approved by the following vote:

AYES: Segovia, Herrick, Putz
NOES: Hicks
ABSTAIN: None
ABSENT: Melnick

4. COMMENTS, ANNOUNCEMENTS, & ADDITIONAL CITY BUSINESS
• CITY CLERK, CITY ATTORNEY, CITY MANAGER COMMENTS
Assistant City Manager / City Clerk Stephenson provided a brief overview of some tentative items that will be presented at upcoming public meetings.
• COUNCILMEMBER BOARD/COMMITTEE REPORTS & COMMENTS
Councilmember Herrick reported on a recent SBCTA meeting. He then made a motion (seconded by Councilmember Hicks) to request City staff to coordinate a Sheriff Department presentation providing an overview on E-bike laws and regulations.

Councilmember Hicks made a motion (seconded by Mayor Putz) to request for staff to streamline the City’s amplified live music permitting process. Councilmember Hicks made another motion (seconded by Councilmember Herrick) to reinstate the annual Mayor’s Prayer Breakfast event.

Mayor Pro Tem Segovia provided an update on a recent BBARWA workshop; announced that she attended a SBCTA meeting and the annual SCAG conference; and reported that she and Mayor Putz attended the League of California Cities Desert Mountain Division meeting held in the City of Needles.

Mayor Putz shared that he attended a League of California Cities Leader Summit and Board Meeting in Sacramento; he further announced that he attended the annual SCAG conference.

ADJOURNMENT
There being no further business to come before the City Council at this Regular Meeting, Mayor Putz adjourned the meeting at 8:16 p.m., in memory of Sandy Senft and Kathy Greenwood. _______________________
Erica Stephenson, City Clerk
Special Meeting Minutes – May 13, 2026
A Special Meeting of the City Council and Fire Protection District for the City of Big Bear Lake was called to order by Mayor Putz at 2:02 p.m., Wednesday, May 13, 2026, at the Civic Center, 39707 Big Bear Boulevard, Big Bear Lake, California.

OPEN SESSION
Flag Salute: Flag Salute led by Councilmember Herrick
Councilmembers Present: Mayor Randall Putz
Mayor Pro Tem Kendi Segovia
Councilmember Rick Herrick
Councilmember Charles Hicks, Jr.

PRESENTATION
Dena Heald, Director of Finance / City Treasurer provided the City’s Quarterly (July 2025 – March 2026) Financial Update.

1. DISCUSSION/ACTION ITEM

1.1 THE CITY’S FISCAL YEAR 2026-27 PROPOSED BUDGET AND 5-YEAR CAPITAL

IMPROVEMENT PROGRAM PRESENTATION AND DISCUSSION (CC)
City Council received a collaborative presentation from several staff members regarding the City’s proposed FY 2026-27 Budget and 5-Year Capital Improvement Program.

Following City Council questions and comments, Mayor Putz invited up speakers who wanted to speak on this item. The following individuals approached the City Council:

Dennis Large, Big Bear Lake resident, reminded the City Council that a budget is both a policy and financial document; expressed his concerns about the updated budget format.

Daniel Gulbranson, Big Bear Lake resident, expressed his dissatisfaction with California’s leadership and budget; provided his opinion on various City projects.

Theodore Trentman, Big Bear resident, questioned whether the City’s budget improves the lives of local residents.

Item 1.16

Page 2 ends

Meeting Minutes
May 13, 2026
Following Public Comment, a motion was made by Councilmember Herrick, seconded by Mayor Pro Tem Segovia, directing staff to prepare a Fund Policy and include the Policy on an upcoming Agenda for the City Council’s consideration.

Said motion was approved by the following vote:

AYES: Herrick, Segovia, Hicks, Putz
NOES: None
ABSTAIN: None
ABSENT: Melnick
A request was made by Councilmember Hicks, (seconded by Councilmember Herrick) asking staff to prepare a future Agenda item that would include a plan for the 19-Acre / Leisure Bear Property.

At the hour of 4:06 p.m., Mayor Putz called for a short recess; then at 4:07 p.m. Mayor Putz reconvened the meeting.

At the hour of 4:07 p.m., the City Council meeting adjourned to the Fire Protection District.

1.2 APPROVAL TO PROCEED WITH PUBLIC NOTICING OF A PUBLIC HEARING TO ADOPT THE BIG BEAR LAKE FIRE PROTECTION DISTRICT FISCAL YEAR 2026-27

BUDGET (FPD)
Chief Executive Officer Erik Sund made the presentation for this item.

After the Board’s questions, Board Chair Herrick invited up speakers who wanted to speak on this item.

The following individuals approached the Board:

Dennis Large, Big Bear Lake resident, requested information about the San Bernardino County Fire Protection District’s fire service cost proposal.

Daniel Gulbranson, Big Bear Lake resident, made inquiries and provided comments about the Big Bear Fire Authority dissolution process.

Martin Gill, Big Bear resident, stated he believes in keeping local control of fire protection services.

Johnny Wells, Big Bear resident, urged the Board to carefully review and consider all the details included in the County’s fire protection services contract.

Following Public Comment, a motion was made by Vice Chair Hicks, seconded by Board Member Segovia, to approve staff’s recommendation; approving the preliminary Fiscal Year 2026-27 Budget and authorizing staff to proceed with Public Noticing of Intent to adopt the Big Bear Lake Fire Protection District Fiscal Year 2026-27 Budget at the next regular meeting, to be held on June 10, 2026.

Said motion was approved by the following vote:

AYES: Segovia, Putz, Hicks, Herrick
NOES: None
ABSTAIN: None
ABSENT: Melnick

Page 3 ends

Meeting Minutes
May 13, 2026

ADJOURNMENT
There being no further business to come before the City Council/Board at this Special Meeting, Board Chair Herrick adjourned the meeting at 4:22 p.m.
________________________
Erica Stephenson, City Clerk
Big Bear Lake Fire Protection District
Meeting Minutes – December 10, 2025
A Special Meeting of the Big Bear Lake Fire Protection District was called to order by Board Chair Herrick at 1:01 p.m., Wednesday, December 10, 2025 at the Civic Center, located at 39707 Big Bear Boulevard, Big Bear Lake, California.

OPEN SESSION
Flag Salute: Flag Salute led by Board Member Randall Putz Board Members Present: Board Chair Rick Herrick
Board Vice Chair Charles Hicks, Jr.

Board Member Perri Melnick
Board Member Randall Putz
Board Member Kendi Segovia
Others Present: Chief Executive Officer Erik Sund
Board Secretary Erica Stephenson
District Counsel Stephen Deitsch

CLOSED SESSION PUBLIC COMMUNICATIONS
Brian Parham, Big Bear Lake resident, inquired about the proposed FPD Fiscal Year 2025-26 Budget’s projected Fund Balance; further stated his belief that the entire Big Bear Valley is “stronger together” in reference to fire protection services.

At the hour of 1:04 p.m., Chair Herrick recessed to Closed Session.

At the hour of 4:01 p.m., Chair Herrick resumed Open Session.

DECLARATION OF CLOSED SESSION

1. CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION Initiation of litigation pursuant to Government Code Section 54956.9 (d)(4) One (1) Case

RESULTS OF CLOSED SESSION
District Counsel Stephen Deitsch announced that no reportable action was taken by the Board in Closed Session.

OPEN SESSION PUBLIC COMMUNICATIONS
None.

Item 1.17

Page 2 ends

FPD Meeting Minutes
December 10, 2025

1. CONSENT CALENDAR
A motion was made by Board Vice Chair Hicks, seconded by Board Member Segovia to approve the Consent Calendar as follows:

1.1 APPROVE MEETING MINUTES FROM THE NOVEMBER 12, 2025 SPECIAL MEETING

OF THE BIG BEAR LAKE FIRE PROTECTION DISTRICT
Approved.

1.2 APPROVE THE ANNUAL APPROPRIATIONS LIMIT
Approved and adopted the following resolution entitled:

RESOLUTION NO. 2025-03

RESOLUTION ESTABLISHING THE APPROPRIATIONS LIMIT FOR FISCAL YEAR 2025-26 FOR THE BIG BEAR LAKE FIRE PROTECTION DISTRICT IN ACCORDANCE WITH PROVISIONS OF DIVISION 9 OF TITLE 1 OF THE

CALIFORNIA GOVERNMENT CODE

1.3 AUTHORIZE A LOAN AGREEMENT WITH THE CITY OF BIG BEAR LAKE FOR FISCAL YEAR 2025-26
Approved and adopted the following resolution entitled:

RESOLUTION NO. 2025-04

RESOLUTION APPROVING A LOAN AGREEMENT BETWEEN THE FIRE

PROTECTION DISTRICT AND THE CITY OF BIG BEAR LAKE
The Consent Calendar was approved by the following vote:

AYES: Segovia, Hicks, Melnick, Putz, Herrick
NOES: None
ABSTAIN: None
ABSENT: None

2. PUBLIC HEARING

2.1 FISCAL YEAR 2025-26 BUDGET ADOPTION
Joseph Toney, Interim Director of Finance made a brief presentation for this Item.

Following the staff presentation, at the hour of 4:06 p.m. Chair Herrick opened the Public Hearing and invited up speakers who wanted to make a public comment on this Item. The following individuals approached the Board:

Page 3 ends

FPD Meeting Minutes
December 10, 2025
Daniel Gulbranson, Big Bear Lake resident, expressed his concerns about the Public Hearing verbiage included on the City’s Agenda.

Brian Parham, Big Bear Lake resident, indicated that he understands the 50/50 financial contribution included in the BBFA JPA; stated his beliefs that the tax payers should have more information regarding the FPD Board’s expenditure plans related to the proposed $1.6 million fund balance.

At the hour of 4:11 p.m., Chair Herrick closed the Public Hearing.

Following the Public Hearing and Board discussion, a motion was made by Chair Herrick, seconded by Board Member Melnick, to approve staff’s recommendation; to adopt a Resolution Adopting the Big Bear Lake Fire Protection Budget for Fiscal Year 2025-26, including an update to one title included in the Budget from “Net Financial Impact Fund Balance” to “Fire Services Fund”.

Approved and adopted the following resolution entitled:

RESOLUTION NO. 2025-05

RESOLUTION ADOPTING THE BIG BEAR LAKE FIRE PROTECTION
DISTRICT BUDGET FOR FISCAL YEAR 2025-26
Said motion was approved by the following vote:

AYES: Putz, Segovia, Hicks, Melnick, Herrick
NOES: None
ABSTAIN: None
ABSENT: None

3. BOARDMEMBER ANNOUNCEMENTS & COMMENTS
None.

ADJOURNMENT
There being no further business to come before the Big Bear Lake Fire Protection District Board at this meeting, Chair Herrick adjourned the meeting at 4:19 p.m. ______________________________
Erica Stephenson, Board Secretary
Big Bear Lake Fire Protection District
Meeting Minutes – December 10, 2025
-

A Meeting of the Big Bear Lake Fire Protection District was called to order by Board Member Melnick at 7:00 p.m., Wednesday, December 10, 2025 at the Civic Center, located at 39707 Big Bear Boulevard, Big Bear Lake, California.

Board Members Present: Board Member Rick Herrick
Board Member Chuck Hicks Jr.

Board Member Perri Melnick
Board Member Randall Putz
Board Member Kendi Segovia
Others Present: Chief Executive Officer Erik Sund
District Counsel Stephen Deitsch
Board Secretary Erica Stephenson

FIRE PROTECTION DISTRICT REORGANIZATION
Board nominations for Chair and Vice Chair who will serve for a period of one year.

Board Secretary Stephenson opened nominations for Chair of the Fire Protection District.

Board Member Segovia nominated Board Member Herrick to serve as Chair for a period of one year.

Seeing no further nominations, the Board Secretary took a roll call vote.

Board Member Herrick was appointed to serve as Board Chair for a period of one year by the following vote:

Board Member Herrick: Herrick
Board Member Hicks: Herrick
Board Member Melnick: Herrick
Board Member Putz: Herrick
Board Member Segovia: Herrick
Board Secretary Stephenson opened nominations for Vice Chair of the Fire Protection District.

Board Member Herrick nominated Board Member Hicks to serve as Vice Chair for a period of one year. Seeing no further nominations, the Board Secretary took a roll call vote.

Board Member Hicks was appointed to serve as Board Vice Chair for a period of one year by the following vote:

Item 1.18

Page 2 ends

FPD Meeting Minutes
December 10, 2025
Board Member Herrick: Hicks
Board Member Hicks: Hicks
Board Member Melnick: Hicks
Board Member Putz: Hicks
Board Member Segovia: Hicks

ADJOURNMENT
There being no further business to come before the Big Bear Lake Fire Protection District Board at this session, Board Member Melnick adjourned the meeting at 7:02 p.m. ____________________________
Erica Stephenson, Board Secretary
Big Bear Lake Fire Protection District
Meeting Minutes – April 8, 2026
A Special Meeting of the Big Bear Lake Fire Protection District was called to order by Board Chair Herrick at 3:00 p.m., Wednesday, April 8, 2026 at the Civic Center, located at 39707 Big Bear Boulevard, Big Bear Lake, California.

OPEN SESSION
Flag Salute: Flag Salute led by Board Member Segovia
Board Members Present: Board Chair Rick Herrick
Board Vice Chair Charles Hicks, Jr.

Board Member Perri Melnick
Board Member Randall Putz
Board Member Kendi Segovia
Others Present: Chief Executive Officer Erik Sund
Board Secretary Erica Stephenson
District Counsel HongDao Nguyen

CLOSED SESSION PUBLIC COMMUNICATIONS
Daniel Gulbranson, Big Bear Lake resident, expressed his opinions about the Fire Protection District Board.

DECLARATION OF CLOSED SESSION
District Counsel HongDao Nguyen, announced that the Board would discuss the following item in Closed Session.

1. CONFERENCE WITH LEGAL COUNSEL – ANTICIPATED LITIGATION Initiation of litigation pursuant to Government Code Section 54956.9 (d)(4) One (1) Case
At the hour of 3:05 p.m., Chair Herrick recessed to Closed Session.

At the hour of 4:15 p.m., Chair Herrick resumed Open Session.

RESULTS OF CLOSED SESSION
Board Chair Herrick announced that the Board is requesting staff to prepare a future Agenda item regarding the Big Bear Lake Fire Protection District’s potential withdrawal from the Big Bear Fire Authority Joint Powers Agreement, and to also include a review of fire service proposals from the San Bernardino County Fire Protection District.

Item 1.19

Page 2 ends

FPD Meeting Minutes
April 8, 2026

ADJOURNMENT
There being no further business to come before the Big Bear Lake Fire Protection District Board at this meeting, Board Chair Herrick adjourned the meeting at 4:16 p.m.
______________________________
Erica Stephenson, Board Secretary

MEETING
DATE: June 10, 2026
TO: Honorable Chair and Members of the Fire Protection District THROUGH: Erik Sund, Chief Executive Officer
FROM: Kelly Tinker, Acting Community & Economic Development Director SUBJECT: Authorize an Amendment to the Land Lease Agreement for a Wireless Telecommunication Facility Located at the Moonridge Fire Station

BACKGROUND & DISCUSSION
In 2006, Big Bear Lake Fire Protection District (“Fire Protection District”) entered into a Land Lease Agreement with Los Angeles SMSA Limited Partnership d/b/a Verizon Wireless for a portion of Big Bear Lake Fire Protection District (“Fire Protection District”) owned property identified as Assessor’s Parcel Number 2328-383-02-0000. This site supports the operation of a telecommunications facility improving cellular coverage and public safety communications within the City limits.

In 2015, Verizon Wireless entered into a Master Prepaid Lease and Management Agreement with ATC Sequoia LLC (“American Tower”), granting American Tower the authority to manage and administer the leasehold on behalf of Verizon Wireless, including the execution of amendments and recording of related documents.

The proposed First Amendment to Land Lease Agreement extends the existing lease term and updates financial and operational provisions to reflect current market conditions and standardized American Tower lease formats. Key amendments include the following material terms:
• Term Extension: Extends the lease through September 10, 2032 and adds seven (7) additional five-year renewal terms, allowing continued operation through September 10, 2067 unless terminated earlier.
• One-Time Payment: Provides a single lump-sum payment of $10,000 to the Fire Protection District within 30 days of execution of the amendment.
• Base Rent and Escalation: Establishes the current monthly rent at $2,333.05, with automatic annual increases of either 105% of the then current rent, or the increase in the Consumer Price Index-All Urban Consumers (“CPI”) for the Riverside-San BernardinoOntario; whichever is less. All other prior escalation provisions are superseded. • Revenue Share for Collocation: T-Mobile West LLC, a Delaware limited liability company (“T-Mobile”) desires to collocate communications equipment on American Tower’s Facilities located within the Premises, and enter into a separate Communications Facility Site License Agreement with the Fire Protection District.

Item 1.20

FISCAL IMPACT
Approval of the amendment will result in an immediate one-time payment of $10,000 to the Fire Protection District and continued monthly rental revenues of $2,333.05, with automatic annual increases of the lesser of either 105% of the then current rent, or the increase in the CPI, each year thereafter. Additional revenues may be generated from future collocation agreements, including the forthcoming collocation agreement from T-Mobile.

ENVIRONMENTAL CONSIDERATIONS
Under section 15378 of the California Environmental Quality Act (CEQA) Guidelines, this is not a project, and, therefore, no environmental review is required.

CONSIDERATION OF STRATEGIC PRIORITIES

1. Support and invest in sustainable infrastructure projects and programs consistent with the needs of our community.

RECOMMENDED ACTION
It is recommended that the Big Bear Lake Fire Protection District Board authorize the Chief Executive Officer to execute the First Amendment to the Land Lease Agreement between the Big Bear Lake Fire Protection District and ATC Sequoia LLC (American Tower), acting on behalf of Los Angeles SMSA Limited Partnership (Verizon Wireless), for the continued operation of the Verizon Wireless telecommunications facility located on Big Bear Lake Fire Protection Districtowned property (APN 2328-383-02-0000, Moonridge Fire Station Site Number 411726), and any additional documents necessary to effectuate the Agreement.

ATTACHMENTS

1. First Amendment to Land Lease Agreement (ATC Moonridge Fire Station Site)

2. Original Land Lease Agreement (2006) – Verizon Wireless 19361.00082\44378701.11
Site: Moonridge APN: 2328-383-02-0000
-1-

FIRST AMENDMENT TO LAND LEASE AGREEMENT
This First Amendment to Land Lease Agreement (“Amendment”) is made and entered into as of the later of the signature dates below (“Amendment Effective Date”) by between the Big Bear Lake Fire Protection District, a Fire Protection District with its mailing address located at Post Office-Box 10000, Big Bear Lake, California 92315, Tax ID #95-3603975, hereinafter designated LESSOR and Los Angeles SMSA Limited Partnership d/b/a Verizon Wireless, with its principal office located at 180 Washington Valley Road, Bedminster, NJ 07921, hereinafter designated LESSEE. LESSOR and LESSEE are at times collectively referred to hereinafter as the “Parties” or individually as the “Party”.

RECITALS
A. WHEREAS, LESSOR is the owner of that certain real property commonly known as the Moonridge Fire Station, located at 42610 Rathbun Road, Big Bear Lake, California 92315 (Assessor’s Parcel Number: 2328-383-02-0000), as legally described in Exhibit A of the Agreement (“Property”).

B. WHEREAS, LESSOR and LESSEE entered into that certain Land Lease Agreement dated October 9, 2006 (the “Original Agreement” and, as amended, supplemented, or otherwise modified by this Amendment, hereinafter, “Agreement”), wherein LESSOR leased to LESSEE a certain portion of the Property together with certain easements for access and public utilities, all as more particularly described in Exhibit B of the Original Agreement.

C. WHEREAS, LESSEE, Verizon Communications Inc., a Delaware corporation, and other parties identified therein, entered into a Management Agreement and a Master Prepaid Lease, both with an effective date of March 27, 2015 and both with ATC Sequoia LLC, a Delaware limited liability company (“American Tower”), pursuant to which American Tower subleases, manages, operates and maintains, as applicable, the Premises, all as more particularly described therein.

D. WHEREAS, LESSEE has granted American Tower a limited power of attorney (the “POA”) to, among other things, prepare, negotiate, execute, deliver, record and/or file certain documents, including this Amendment, on behalf of LESSEE.

E. WHEREAS, LESSOR and LESSEE desire to amend the terms of the Original Agreement to extend the term thereof and make other modifications and additions (including LESSOR’s approval of the T-Mobile Collocation (as defined in Section 13 below)) as expressly provided in this Amendment.

Item 1.20
Attachment 1
19361.00082\44378701.11
Site: Moonridge APN: 2328-383-02-0000
-2-
Agreement
In consideration of the foregoing and of the Parties’ mutual covenants and promises contained in this Amendment, and other good and valuable consideration, the receipt and sufficiency of which are hereby acknowledged by the Parties, the Parties agree that from and after the Amendment Effective Date, the Agreement shall be modified as follows:

1. Premises. Exhibit B of the Original Agreement is hereby amended and restated in its entirety as set forth in Attachment 1 of this Amendment and incorporated by reference herein. The last sentence in Section 1 of the Original Agreement is hereby deleted in its entirety and replaced with the following: “In the event any public utility is unable to use the aforementioned right-of-way, the LESSEE may use an alternative right-of-way route, subject to the prior written consent of LESSOR, which such consent shall not be unreasonably withheld, conditioned, or delayed.”

2. One-Time Payment. LESSEE shall pay to LESSOR or to such other person, firm, or place as the LESSOR may designate in writing in accordance with Section 20 of the Original Agreement (collectively, the “Payee”) a one-time payment in the amount of Ten Thousand and 00/100 Dollars ($10,000.00), payable within thirty (30) days of the Amendment Effective Date and subject to the following conditions precedent: (a) LESSEE’s receipt of this Amendment executed by LESSOR; (b) LESSEE’s receipt of Payee’s W-9 or any other documents or items reasonably requested by LESSEE in order to effectuate the payment contemplated herein; and (c) receipt by LESSEE of an original countersigned Memorandum executed by LESSOR, in the form attached hereto as Attachment 2 of this Amendment.

3. Agreement Term Extended. Notwithstanding anything to the contrary contained in the Original Agreement, the Parties agree that the Original Agreement, without giving effect to this Amendment and assuming the exercise by LESSEE of all remaining renewal terms in the Original Agreement, has a final expiration date of September 10, 2032 (the “Current Expiration Date”). LESSEE shall have the option to extend the Agreement for seven (7) additional five (5) year renewal terms (each a “New Renewal Term” and, collectively, the “New Renewal Terms”). The first New Renewal Term shall commence on the day immediately following the Current Expiration Date, and all existing renewal terms and New Renewal Terms shall automatically renew unless LESSEE notifies LESSOR that LESSEE elects not to renew not less than one hundred eighty (180) days prior to the expiration of the then current term, and provided LESSEE is not in default under this Agreement.

4. Rent and Annual Rental Increase. Section 5 of the Original Agreement is hereby amended and restated by deleting the provision in its entirety and replacing it with the following:

5. RENT AND ANNUAL RENTAL INCREASE. The Parties hereby acknowledge and agree that the current rent payable from LESSEE to LESSOR under the Agreement is equal to Two Thousand Three Hundred Thirty-Three and 05/100 Dollars ($2,333.05) per month (the “Rent”). Commencing on September 11, 2026 and on each successive annual anniversary thereof, Rent due under the Agreement shall increase to an amount equal to the lesser of either: (1) 105% of the then current Rent, or (2) the increase in the Consumer Price Index-All Urban Consumers (“CPI”) for the Riverside-San Bernardino-Ontario during the prior twelve month period 19361.00082\44378701.11
Site: Moonridge APN: 2328-383-02-0000
-3-
preceding the adjustment date. All Rent and any other payments expressly required to be paid by LESSEE to LESSOR under the Agreement shall be paid to the Payee (as defined herein). In the event of any overpayment of Rent, LESSEE may not deduct such overpayment from future Rent unless (a) LESSOR has confirmed the overpayment in writing, or (b) such overpayment has been finally determined by a court of competent jurisdiction, and in either case only after not less than thirty (30) days’ prior written notice to LESSOR specifying the basis for the claimed overpayment. Except as expressly provided in the preceding sentence or elsewhere in the Agreement, LESSEE shall have no right of setoff, deduction or counterclaim against Rent or other sums due hereunder.

5. Hazardous Materials; Environmental. Section 6 of the Original Agreement is deleted in its entirety and is of no further force or effect. Section 25 of the Original Agreement is hereby amended and restated by deleting the provision in its entirety and replacing it with the following:

25. ENVIRONMENTAL.
(a) For purposes of this Agreement, the term “Hazardous Substances” means: (a) any substance, products, waste, or other material of any nature whatsoever which is or becomes listed, regulated, or addressed pursuant to the Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), 42 United States Code Section 9601 et seq.; the Resources Conservation and Recovery Act, 42 United States Code Section 6901 et seq.; the Hazardous Materials Transportation Conservation and Recovery Act, 42 United States Code Section 1801 et seq.; the Clean Water Act, 33 United States Code Section 1251 et seq.; the Toxic Substances Control Act, 15 United States Code Section 2601 et seq.; the California Hazardous Waste Control Act, Health and Safety Code Section 25100 et seq.; the Hazardous Substance Account Act, Health and Safety Code Section 25330 et seq.; the California Safe Drinking Water and Toxic Enforcement Act, Health and Safety Code Section 25249.5 et seq.; California Health and Safety Code Section 25280 et seq. (Underground Storage of Hazardous Substances); the California Hazardous Waste Management Act, Health and Safety Code Section 25170.1 et seq.; California Health and Safety Code Section 25501 et seq. (Hazardous Materials Release Response Plans and Inventory); or the California Porter-Cologne Water Quality Control Act, Water Code Section 13000 et seq., all as amended; or any other federal, state, or local statute, law, ordinance, resolution, code, rule, regulation, order or decree regulating, relating to, or imposing liability or standards of conduct concerning any Hazardous Substance, now or at any time hereinafter in effect; (b) any substance, product, waste or other material of any nature whatsoever which may give rise to liability under any of the above statutes or under any statutory or common law theory based on negligence, trespass, intentional tort, nuisance or strict liability or under any reported decisions of a state or federal court; (c) petroleum or crude oil, other than petroleum and petroleum products which are contained within regularly operated motor vehicles; and (d) asbestos. (b) Except as otherwise specifically permitted under the terms of this Agreement, LESSEE shall not use, create, generate, store, deposit, dispose of or allow any 19361.00082\44378701.11
Site: Moonridge APN: 2328-383-02-0000
-4-
Hazardous Substances on, under, about or within the Property or Premises in violation of any federal, state, or local law, rule, regulation, order, decree or other requirement listed in this Section 14. LESSEE shall submit a hazardous materials business plan to the California Environmental Reporting System (CERS) and shall be subject to permitting/inspections by the local Certified Unified Program Agency (CUPA). Batteries for emergency power and fuel for temporary generators during power outages may only be used or stored on-site with the prior written approval of LESSOR. On site use, but not storage, of ordinary paints, solvents and similar substances commonly used in small quantities and necessary for maintenance of Carrier’s Facilities (as defined in Section 7(a) of the Original Agreement) are excepted from the preceding prohibition of use by LESSEE of Hazardous Substances on the Premises and the Property, so long as LESSEE complies with all applicable federal, state and local laws rules and regulations governing the use of such items.
(c) No underground or above ground storage tanks shall be installed on the Premises unless duly authorized by LESSOR, which authorization shall not be unreasonably withheld. All underground or above ground storage tanks authorized by LESSOR shall utilize secondary containment at all times.
(d) LESSOR or its officers, employees, contractors, or agents may request from LESSEE, not more than once per year, the ability to visually inspect the Premises and the operations conducted thereon to assure compliance with the requirements herein stated. This inspection may also include taking samples for chemical analysis of substances and materials present and/or testing soils on the Premises and taking photographs. LESSOR acknowledges that the Premises is an active construction site and may not enter unless consented to by LESSEE, which consent shall not be unreasonably withheld, conditioned or delayed. Notwithstanding anything stated in this subsection (d) to the contrary, in the event of an emergency, which if unmitigated, would cause imminent bodily harm to any persons located on the Property, LESSOR shall be permitted to enter the Premises so long as LESSOR has called and attempted to notify (i) LESSEE’s Network Operations Center at 1- 877-518-6937, and (ii) LESSEE’s Landlord Relations Department at 1-866-586- 9377 (Option 1), and, to the extent it is reasonably appropriate to do so (iii) the local emergency services.
(e) LESSEE shall, within forty-eight (48) hours of LESSEE’s discovery or receipt of written or oral notification of, any known or suspected presence of, a Hazardous Substance as defined herein, give written notice to LESSOR if LESSEE knows or has reasonable cause to believe that any release of Hazardous Substance has come or will come to be located on, under, about or within the Premises. LESSEE’s failure to disclose in a timely manner the release of a Hazardous Substance in accordance with its obligations in this Section and under applicable law, including but not limited to, an amount which is required to be reported to a state or local agency pursuant to law (e.g., California’s Hazardous Materials Storage and Emergency Response Act, Health and Safety Code Section 25550 et seq.) shall be grounds for termination of this Agreement by LESSOR in addition to all other 19361.00082\44378701.11
Site: Moonridge APN: 2328-383-02-0000
-5-
remedies provided by law or equity. In strict compliance with all applicable federal, state, and local laws, rules, regulations, and governmental directives, LESSEE shall immediately, and at LESSEE’s sole cost and expense, investigate, mitigate, remediate clean up and completely remove and dispose of all Hazardous Substances placed on, released upon, under, about or within the Premises or the Property caused by, resulting from or in connection with the occupancy, maintenance, and/or use of the Premises or Property (including, for the avoidance of doubt, the operation of the Carrier’s Facilities thereon) by LESSEE or any of its partners, affiliates, agents, officials, officers, consultants, contractors, employees, guests, licensees, invitees, sublessees, assignees, permitted occupants, and other persons or entities claiming by, through, or under LESSEE.
(f) In the event LESSEE discovers or receives written or oral notification of any Hazardous Substances, LESSEE shall disclose to LESSOR the specific information regarding LESSEE’s discovery of any Hazardous Substances placed on, under, about or within the Premises or the Property by LESSEE, and provide written documentation of its safe and legal disposal.
(g) Breach of any of these covenants, terms, and conditions, and LESSEE’s failure to cure within thirty (30) days of LESSEE's receipt of written notice from LESSOR, (or if such breach cannot reasonably be cured within thirty (30) days, failure to commence such cure within said thirty (30) days and thereafter diligently and continuously pursue such cure to completion within a reasonable time as mutually agreed to by the Parties), shall give LESSOR the right, at its option, to terminate this Agreement with immediate effect and/or seek all remedies available at law or in equity. In any event, LESSEE shall remain fully liable for its obligations in this Section 25. Upon termination of this Agreement, LESSEE shall, in accordance with all laws, remove from the Premises any equipment or improvements placed on the Premises by LESSEE that may be contaminated by Hazardous Substances. (h) LESSOR represents and warrants to LESSEE that to the best of LESSOR’s actual knowledge, as of the Amendment Effective Date, without duty of inquiry (1) LESSOR has not used, generated, stored or disposed of, or permitted the use, generation, storage or disposal, of any Hazardous Substance on, under, about or within the Property in violation of applicable law or regulation, and (2) LESSOR has received no written notice from any governmental authority alleging the presence or release of Hazardous Substances on the Property or requiring any remediation that remains outstanding. LESSOR covenants that, during the term of this Agreement, LESSOR will not knowingly use, generate, store or dispose of any Hazardous Substance on, under, about or within the Property in violation of applicable law or regulation, nor knowingly permit any third party under LESSOR’s control to do the foregoing.
(i) LESSEE shall defend, indemnify and hold LESSOR and its officials, officers, employees, contractors and agents free and harmless from any and all claims, liability, injury, damage, costs, fines, or expenses (including, without limitation, the cost of attorneys’ fees and costs of defense and costs and expenses of all experts 19361.00082\44378701.11
Site: Moonridge APN: 2328-383-02-0000
-6-
and consultants) arising as a result of the presence or use of any Hazardous Substances placed or caused to be placed on the Premises or the Property by LESSEE or any of its partners, affiliates, agents, officials, officers, consultants, contractors, employees, guests, licensees, invitees, sublessees, assignees, permitted occupants, and other persons or entities claiming by, through, or under LESSEE.

LESSOR shall defend, indemnify and hold LESSEE and its officials, officers, employees, contractors and agents free and harmless from any and all claims, liability, injury, damage, costs, fines, or expenses (including, without limitation, attorneys’ fees and costs of defense and costs and expenses of all experts and consultants) arising as a result of the presence or use of any Hazardous Substances placed or caused to be placed on the Premises or the Property by LESSOR or its partners, affiliates, agents, officials, officers, consultants, contractors, employees, guests, licensees or invitees. The foregoing indemnity is intended to operate as an agreement pursuant to, among other requirements, Section 107, subdivision (e) of CERCLA, 42 United States Code Section 9607, subdivision (e), and California Health and Safety Code Section 25364, to insure, protect, hold harmless and indemnify each Party from any liability created by the other Party pursuant to such sections.

6. Lessee Use & Modifications. Notwithstanding anything to the contrary in the Agreement, LESSEE may install like-for-like replacements of portions of the Carrier’s Facilities as part of routine maintenance that do not substantially alter the existing aesthetics of the Carrier’s Facilities or Premises without the LESSOR’s prior written consent; LESSEE may not otherwise install any other facilities or engage in any other modifications not otherwise described on Attachment 1 hereof without LESSOR’s prior written consent, which consent shall not be unreasonably withheld, conditioned or delayed.

7. Indemnification. Section 8 of the Original Agreement is hereby amended and restated by deleting the provision in its entirety and replacing it with the following:

8. INDEMNIFICATION.
(a) In addition to any other LESSEE defense and indemnity obligations under the Agreement, LESSEE shall indemnify, hold harmless and defend LESSOR and its officers, officials, employees, contractors, agents and volunteers (hereinafter collectively, “Indemnified Parties”) from and against any and all claims, demands, actions in law or equity, administrative and judicial orders, judgments, losses, liabilities, fines, penalties, charges, forfeitures, costs and damages (whether in contract, tort or strict liability, including but not limited to personal injury, death at any time and property damage, including damage by fire or other casualty) (including attorneys’ fees and costs of defense and costs and expenses of all experts and consultants) (collectively, “Losses”) arising out of: (i) the occupancy, maintenance, and/or use of the Premises or Property (including, for the avoidance of doubt, the operation of the Carrier’s Facilities thereon) by LESSEE or any of its partners, affiliates, agents, officials, officers, consultants, contractors, subcontractors, employees, volunteers, guests, licensees, invitees, sublessees, assignees, permitted occupants, and other persons or entities claiming by, through, 19361.00082\44378701.11
Site: Moonridge APN: 2328-383-02-0000
-7-
or under LESSEE; or (ii) LESSEE’s failure to perform the terms of this Agreement (collectively, (i) and (ii), the “Indemnified Matters”). LESSEE’s obligations under this Section shall exclude any loss, liability, fines, penalties, forfeitures, costs or damages to the extent caused by the negligence, gross negligence or willful misconduct of the Indemnified Parties.
(b) LESSEE’s occupancy, maintenance and use of the Property and Premises shall be at LESSEE’s sole risk and expense. LESSEE accepts all risk relating to the Indemnified Matters. LESSOR shall not be liable to LESSEE or LESSEE’s insurer(s) for, and LESSEE and its insurer(s) hereby waives and releases LESSOR from, any and all loss, liability, fines, penalties, forfeitures, costs or damages resulting from or attributable to an occurrence on or about the Premises and/or Property in any way related to the LESSEE’s operations and activities. LESSEE shall immediately notify LESSOR of any occurrence on the Premises resulting in injury or death to any person or damage to property of any person. (c)
i. For purposes of this Agreement, the term “Major Work” means any work on the Property or premises that (A) involves construction, installation, removal, structural work, electrical work, excavation/trenching, crane/hoisting, roofing, “hot work”, work requiring a building or similar permit, or work involving Hazardous Substances (excluding generator refueling), or (B) regardless of nature, has an anticipated contract price in excess of Twenty-Five Thousand and 00/100 Dollars ($25,000) (inclusive of labor and materials). If LESSEE contracts for any Major Work, LESSEE shall require each consultant and contractor engaged in such Major Work to maintain commercial general liability insurance naming LESSEE and American Tower as an additional insured, with coverage and limits not less than those required of LESSEE under this Agreement, and to provide LESSEE (for the benefit of LESSOR) with a copy of the certificate of insurance prior to the commencement of any work.
ii. For purposes of this Agreement, the term “Routine Maintenance” means non-structural maintenance and repair activities that do not constitute Major Work, including without limitation landscaping, janitorial/cleaning, and like-for-like replacements performed as part of routine maintenance. If LESSEE contracts for Routine Maintenance, LESSEE shall require the contractor performing such Routine Maintenance to: (A) maintain commercial general liability insurance with limits of at least One Million Dollars ($1,000,000) per occurrence and Two Million Dollars ($2,000,000.00) general aggregate (or such other limits as are commercially reasonable for the scope of the Routine Maintenance, provided that LESSEE shall not agree to limits less than One Million Dollars ($1,000,000) per occurrence without LESSOR’s prior written consent); (B) provide LESSEE with a certificate of insurance evidencing such coverage. 19361.00082\44378701.11
Site: Moonridge APN: 2328-383-02-0000
-8-
iii. In all events, LESSEE shall remain fully responsible for all of LESSEE’s contractors’ acts or omissions at the Property or Premises pursuant to Section 8(a) and shall maintain the insurance required of LESSEE under this Agreement; and with respect to any claim, demand, cause of action or Losses arising out of or relating to such contractors’ work at the Property or Premises, LESSEE’s commercial general liability insurance (and, as applicable, umbrella/excess liability insurance) shall apply on a primary and non-contributory basis to the Indemnified Parties, and any insurance maintained by the Indemnified Parties shall be excess and non-contributory. iv. Nothing in this Section 8(c) shall be construed to limit LESSEE’s defense and indemnity obligations under Section 8(a) or elsewhere in the Agreement.
(d) For the avoidance of doubt, all subsections of this Section 8 are intended to and shall survive the expiration or early termination of this Agreement.

8. Insurance. Romanette i. of Section 9(b) of the Original Agreement is hereby amended and restated by deleting the provision in its entirety and replacing it with the following:
i. General Liability. Two Million Dollars ($2,000,000.00) per occurrence for bodily injury, person injury and property damage, with a general aggregate limit of Four Million Dollars ($4,000,000.00). Contractors engaged by LESSEE shall maintain insurance and provide endorsements in accordance with Section 8(c), and where Section 8(c)(ii) permits Routine Maintenance to proceed without one or both contractor endorsements due to insurer unavailability or impracticability, LESSEE’s liability insurance shall apply on a primary and non-contributory basis as set forth in Section 8(c)(ii).

9. Removal Upon Termination; Holdover. Section 12 of the Original Agreement is hereby amended and restated by deleting the provisions in its entirety and replacing it with the following:

12. REMOVAL UPON TERMINATION; HOLDOVER. Upon termination or earlier expiration of the Agreement, LESSEE shall, within ninety (90) days (the “Removal Period”), solely at LESSEE’S expense, remove its building(s), antenna structure(s), footings (not to exceed one (1) foot in depth), fixtures and all personal property and otherwise restore the Premises to its original condition, reasonable wear and tear excepted. During the Removal Period, LESSEE shall pay Rent at the then existing monthly rate or on the existing monthly pro-rata basis if based upon a longer payment term. If LESSEE or LESSEE’s equipment remains on the Premises and/or Property after the expiration of the Removal Period, such possession or use shall be deemed a month-to-month tenancy holdover use under the same terms and conditions of this Agreement, except that the Rent shall be one hundred fifty percent (150%) of the Rent in effect at the expiration of the Removal Period and shall be payable in advance in monthly installments. Nothing contained herein shall grant LESSEE the right to holdover after the expiration of the Removal 19361.00082\44378701.11
Site: Moonridge APN: 2328-383-02-0000
-9-
Period and notwithstanding the payment of rent during the holdover period, LESSOR shall have the right to require LESSEE to vacate the Premises and/or Property at any time upon thirty (30) days written notice.

10. Assignment and Subleasing. Section 19 of the Original Agreement is hereby amended and restated by deleting the provision in its entirety and replacing it with the following:

19. ASSIGNMENT AND SUBLEASING. This Agreement, or the Agreement interest of LESSEE in the Property, shall not be assigned by LESSEE except with the prior written consent of LESSOR, which consent shall not be unreasonably withheld, conditioned, or delayed.
(a) LESSEE may, without LESSOR’s consent but upon at least sixty (60) days prior written notice to LESSOR, from time to time assign this Agreement in its entirety (i) to any entity which has, directly or indirectly, a fifty-one percent (51%) or greater interest in LESSEE (a “Parent”), or to any entity in which LESSEE or a Parent has a fifty-one percent (51%) or greater interest. Any such assignment shall not be effective unless and until the assignee executes and delivers to LESSOR a written assumption of all LESSEE’s obligations under this Agreement. (b) LESSEE shall not sublease the Premises without the advance written consent of LESSOR, which consent shall not be unreasonably withheld, conditioned or delayed. Prior to doing so, LESSEE shall submit to LESSOR detailed plans and specifications for the proposed sublease for the LESSOR’s review. In the event that such sublessee requires additional ground space outside of the Premises, it shall enter into a separate license with LESSOR to do so or this Agreement may be amended to provide for such additional space. LESSOR may grant or deny such expansion requests in its sole discretion, including conditioning execution of such new or amended agreements on the payment of additional rent. (c) Any attempted or unauthorized assignment or sublease shall be void and shall constitute a default of the Agreement, and shall give LESSOR the option to terminate the Agreement upon one hundred eighty (180) days prior written notice to LESSEE. The acceptance of Rent by LESSOR from any person other than LESSEE or an authorized assignee shall not be deemed to be a waiver by LESSOR of any provision hereof. Consent to one assignment or sublease shall not be deemed consent to any subsequent assignment or sublease.

11. Notices. Section 20 of the Original Agreement is hereby amended and restated by deleting the provision in its entirety and replacing it with the following:

20. NOTICES. All notices hereunder must be in writing and shall be deemed validly given if sent by certified mail, return receipt requested or by commercial courier, provided the courier’s regular business is delivery service and provided further that it guarantees delivery to the addressee by the end of the next business day following the courier’sreceipt from the sender, addressed as follows (or any other address that the Party to be notified may have designated to the sender by like notice):
19361.00082\44378701.11
Site: Moonridge APN: 2328-383-02-0000
-10-
LESSOR: Big Bear Lake Fire Protection District
Post Office Box 10000
Big Bear Lake, California 92315
Attention: Fire Chief
With a copy to:

City of Big Bear Lake
39707 Big Bear Blvd.

Big Bear Lake, California 92315
Attention: Kelly Tinker, [email protected]; and Jessica Leverich, [email protected]
LESSEE: Verizon Wireless
Attn: Network Real Estate
180 Washington Valley Road
Bedminster, NJ 07921
With copy to:

American Tower
Attn: Land Management
10 Presidential Way
Woburn, MA 01801
Also with copy to:

American Tower
Attn: Legal Dept.
222 Berkeley Street, 7th Floor
Boston, MA 02116
Notice shall be effective upon actual receipt or refusal as shown on the receipt obtained pursuant to the foregoing.

12. Performance Bond. On or before the Amendment Effective Date, LESSEE shall obtain a faithful performance bond, in an amount sufficient to cover removal of the Carrier’s Facilities from the Premises following the expiration or earlier termination of the Agreement and restoration of the Premises to the condition it existed prior to the Amendment Effective Date, reasonable wear and tear excepted from a bond company duly licensed to do business in California in favor of LESSOR (the “Bond”). The Bond shall secure (1) LESSEE's removal of its equipment from the Premises following the expiration or earlier termination of the Agreement and restoration of the Premises to the condition it existed prior to the Amendment Effective Date, reasonable wear and tear excepted, and (2) the recovery of any unpaid sums duly owed to the LESSOR under this Agreement. The Bond shall be maintained in force by LESSEE throughout the life of this Agreement. LESSEE agrees to deliver to LESSOR a copy of the Bond within thirty (30) days of the Amendment Effective Date. Prior to the commencement of any renewal term, LESSOR and 19361.00082\44378701.11
Site: Moonridge APN: 2328-383-02-0000
-11-
LESSEE shall review the amount of the Bond to assess whether the amount of the Bond is reasonably sufficient to cover then current removal and restoration costs. If it is reasonably determined to be insufficient, LESSEE shall obtain and maintain in force a Bond for such additional amount that LESSOR reasonably determines to be sufficient.

13. T-Mobile Collocation. T-Mobile West LLC, a Delaware limited liability company with its principal offices located at 12920 SE 38th Street, Bellevue, WA 98006 (“T-Mobile”) desires to (i) collocate certain of its communications equipment on, in, or attached to the Carrier’s Facilities located within the Premises, as reflected on Attachment 1 attached hereto (the “T-Mobile Collocation”), and (ii) enter into a separate Communications Facility Site License Agreement with LESSOR as “Licensor” and T-Mobile as “Licensee” (the “T-Mobile License Agreement”) for license rights to certain adjoining ground space outside the Premises for T-Mobile’s additional ground equipment.

13.1 LESSOR acknowledges that LESSEE and/or American Tower will enter into a sublease with T-Mobile in connection with the T-Mobile Collocation. Such sublease of the Premises shall remain subject to Section 19(b) of the Agreement, including LESSOR’s prior review of detailed plans and specifications and LESSOR’s advance written consent, which consent shall not be unreasonably withheld, conditioned, or delayed.

13.2 The adjoining ground space and equipment area outside the Premises for T-Mobile’s additional ground equipment shall not be deemed part of the Premises or subject to the Agreement, and shall instead be governed exclusively by the T-Mobile License Agreement. Nothing in this Amendment shall obligate LESSOR to provide T-Mobile or any other carrier any additional ground space except as may be expressly set forth in the T-Mobile License Agreement or a further written amendment to the Agreement. LESSOR retains the rights set forth in Section 19(b) of the Agreement with respect to any request for additional ground space outside the Premises, including the right to grant or deny such request in its sole discretion and to condition any new or amended agreement on the payment of additional rent.

13.3 The T-Mobile Collocation and any work associated therewith shall be subject to: (a) LESSOR’s approval of the applicable plans and specifications as required under the Agreement; (b) compliance with all applicable Governmental Approvals and applicable laws; and (c) the condition that the T-Mobile Collocation shall not materially interfere with LESSEE’s use and operation of the Premises or Carrier’s Facilities, as reasonably determined by LESSEE.

13.4 Except with respect to T-Mobile’s rights, if any, under the T-Mobile License Agreement, LESSEE shall remain fully responsible under the Agreement for all acts, errors or omissions occurring on or relating to the Premises or Property (including for the avoidance of doubt, the Carrier’s Facilities thereon), including but not limited to those of T-Mobile and its employees, agents, contractors, and representatives, to the same extent as if such acts, errors or omissions were those of LESSEE. Nothing herein releases LESSEE from any obligation under the Agreement, including its insurance, indemnity, maintenance, repair, and restoration obligations. 19361.00082\44378701.11
Site: Moonridge APN: 2328-383-02-0000
-12-

14. Miscellaneous.

14.1 Binding Authority/Authorized Representatives. Each Party represents and warrants that it has the full right, power, legal capacity, and authority to enter into and perform its obligations hereunder and that those obligations will be binding upon such Party without the approval or consent of any other person or entity. Each person executing this Amendment represents and warrants that he, she or it has been duly authorized and approved to execute the same.

14.2 Ratification. Except as expressly modified by this Amendment, in all other respects the Agreement is hereby ratified and affirmed and remains in full force and effect.

14.3 Prospective Effect; No Release. Except as to matters expressly stated to have retroactive application, this Amendment modifies the Original Agreement only from and after the Amendment Effective Date. All amounts accrued, liabilities incurred, rights vested, and defaults occurring before the Amendment Effective Date remain governed by the Original Agreement previously in effect and are not waived or released. All audits, reconciliations, and claims for periods ending before the Amendment Effective Date shall be determined under the Original Agreement previously in effect.

14.4 Further Assurances. Each Party agrees to execute and deliver such other documents and reasonably cooperate with the other Party to do and perform such other acts and things as may be necessary or reasonable appropriate to carry out the intent and accomplish the purposes of this Amendment.

14.5 Entire Agreement. This Amendment and the Agreement represent the final and entire agreement between the Parties regarding the subject matter hereof and may not be contradicted by evidence of prior, subsequent, or contemporaneous communications or agreements of the Parties.

14.6 Governing Law. Section 18 of the Original Agreement (Governing Law) shall apply to any dispute arising from this Amendment.

14.7 Conflict/Capitalized Terms. The Parties hereby acknowledge and agree that in the event of a conflict between the terms and provisions of this Amendment and those contained in the Agreement, the terms and provisions of this Amendment shall control. Except as otherwise defined or expressly provided in this Amendment, all capitalized terms used in this Amendment shall have the meanings or definitions ascribed to them in the Agreement. To the extent of any inconsistency in or conflict between the meaning, definition, or usage of any capitalized terms in this Amendment and the meaning, definition, or usage of any such capitalized terms or similar or analogous terms in the Agreement, the meaning, definition, or usage of any such capitalized terms in this Amendment shall control.

14.8 Counterparts. This Amendment may be executed in multiple counterparts, each of which when so executed and delivered, shall be deemed an original and all of which, when taken together, shall constitute one and the same instrument. This Amendment may be signed and/or transmitted via e-mail of a portable document file (PDF) document or using electronic signature technology (e.g., via DocuSign or similar electronic signature technology) and such electronic record shall be valid and as effective to bind the Party so signing as a paper copy bearing such Party’s handwritten 19361.00082\44378701.11
Site: Moonridge APN: 2328-383-02-0000
-13-
signature. The Parties further consent and agree that (i) to the extent a Party signs this Amendment using electronic signature technology, by clicking “SIGN”, such Party is signing this Amendment electronically, and (ii) the electronic signatures appearing on this Amendment shall be treated, for purposes of validity, enforceability, and admissibility, the same as handwritten signatures. [SIGNATURE PAGE FOLLOWS]
19361.00082\44378701.11
Site: Moonridge APN: 2328-383-02-0000
-14-
IN WITNESS WHEREOF, the Parties have executed this Amendment as of the Amendment Effective Date.

LESSOR:

Big Bear Lake Fire Protection District
By: ______________________________
Name: ______________________________
Title: ______________________________
LESSEE:

Los Angeles SMSA Limited Partnership d/b/a
Verizon Wireless
By: ATC Sequoia LLC, a Delaware limited
liability company
Title: Attorney-in-Fact
By: ______________________________
Print Name: ________________________
Title: ______________________________
19361.00082\44378701.11
Site: Moonridge APN: 2328-383-02-0000
-15-
Attachment 1 of First Amendment to Land Lease Agreement [Amended and Restated Exhibit B to Land Lease Agreement to be attached] 19361.00082\44378701.11
-16-
Attachment 2 of First Amendment to Land Lease
[See attached Amended and Restated Memorandum of Agreement] 19361.00082\44378701.11
Site: Moonridge APN: 2328-383-02-0000
-17-
Prepared by and Return to:

American Tower
10 Presidential Way
Woburn, MA 01801
Attn: Land Management/Rory Pickens, Esq.

ATC Site No: 411726
ATC Site Name: Moonridge CA
Assessor’s Parcel No(s): 2328-383-02-0000
Prior Recorded Agreement
Reference:

State of California
County of San Bernardino

AMENDED AND RESTATED MEMORANDUM OF AGREEMENT
This Memorandum of Agreement (this “Memorandum”) is entered into as of the latter signature date hereof, by and between Big Bear Lake Fire Protection District (“LESSOR”) and Los Angeles SMSA Limited Partnership d/b/a Verizon Wireless (“LESSEE”).

NOTICE is hereby given of the Agreement (as defined and described below) for the purpose of recording and giving notice of the existence of said Agreement. To the extent that notice of such Agreement has previously been recorded, then this Memorandum shall constitute an amendment of any such prior recorded notice(s).

1. Property and Agreement. LESSOR is the owner of that certain real property commonly known as the Moonridge Fire Station, located at 42610 Rathbun Road, Big Bear Lake, California 92315 (Assessor’s Parcel Number: 2328-383-02-0000), as legally described in Exhibit A-1 attached hereto (“Property”). LESSOR and LESSEE entered into that certain Land Lease Agreement dated October 9, 2006 (as amended, restated, supplemented, or otherwise modified from time to time, the “Agreement”), wherein LESSOR leased to LESSEE a certain portion of the Property together with certain easements for access and public utilities, all as more particularly described in Exhibit A-2 attached hereto (collectively, the “Premises”).

2. American Tower. LESSEE, Verizon Communications Inc., a Delaware corporation, and other parties identified therein, entered into a Management Agreement and a Master Prepaid Lease, both with an effective date of March 27, 2015 and both with ATC Sequoia LLC, a Delaware limited liability company (“American Tower”), pursuant to which American Tower subleases, manages, operates and maintains, as applicable, the Premises, all as more particularly described therein. In connection with these responsibilities, LESSEE has also granted American Tower a limited power of attorney (the “POA”) to, among other things, prepare, negotiate, execute, deliver, record and/or file certain documents on behalf of LESSEE, all as more particularly set forth in the POA.

3. Expiration Date. Subject to the terms, provisions, and conditions of the Agreement, and assuming the exercise by LESSEE of all renewal options contained in the Agreement, the final expiration date of the Agreement would be September 10, 2067. Notwithstanding the foregoing, in no event shall LESSEE be required to exercise any option to renew the term of 19361.00082\44378701.11
Site: Moonridge APN: 2328-383-02-0000
-18-
the Agreement.

4. Premises Description. LESSEE shall have the right, exercisable by LESSEE at any time during the original or renewal terms of the Agreement, to cause an as-built survey of the Premises to be prepared and, thereafter, to replace, in whole or in part, the description(s) of the Premises set forth on Exhibit A-2 with a legal description or legal descriptions based upon such as-built survey. Upon LESSEE’s request, LESSOR shall execute and deliver any documents reasonably necessary to effectuate such replacement, including, without limitation, amendments to this Memorandum and to the Agreement.

5. Effect/Miscellaneous. This Memorandum is not a complete summary of the terms, provisions and conditions contained in the Agreement. In the event of a conflict between this Memorandum and the Agreement, the Agreement shall control. LESSOR hereby grants the right to LESSEE to complete and execute on behalf of LESSOR any government or transfer tax forms necessary for the recording of this Memorandum. This right shall terminate upon recording of this Memorandum.

6. Notices. All notices under the Agreement must be in writing and shall be deemed validly given if sent by certified mail, return receipt requested or by commercial courier, provided the courier’s regular business is delivery service and provided further that it guarantees delivery to the addressee by the end of the next business day following the courier’s receipt from the sender, addressed as follows (or any other address that the Party to be notified may have designated to the sender by like notice):

LESSOR: Big Bear Lake Fire Protection District
Post Office Box 10000
Big Bear Lake, California 92315
Attention: Fire Chief
With a copy to:

City of Big Bear Lake
39707 Big Bear Blvd.

American Tower
Attn: Land Management
19361.00082\44378701.11
Site: Moonridge APN: 2328-383-02-0000
-19-
10 Presidential Way
Woburn, MA 01801
Also with copy to:

American Tower
Attn: Legal Department
222 Berkeley Street, 7th Floor
Boston, MA 02116

7. Counterparts. This Memorandum may be executed in multiple counterparts, each of which when so executed and delivered, shall be deemed an original and all of which, when taken together, shall constitute one and the same instrument.

8. Governing Law. This Memorandum shall be governed by and construed in all respects in accordance with the laws of the State or Commonwealth in which the Premises is situated, without regard to the conflicts of laws provisions of such State or Commonwealth. [SIGNATURES COMMENCE ON FOLLOWING PAGE]
19361.00082\44378701.11
Site: Moonridge APN: 2328-383-02-0000
-20-
EXHIBIT A-1
Legal Description of Lessor's Property
ALL THAT PORTION OF THE NORTH 1/2 OF THE SOUTHWEST QUARTER OF SECTION 22, TOWNSHIP 2 NORTH, RANGE 1 EAST, SAN BERNARDINO BASE AND

MERIDIAN, COUNTY OF SAN BERNARDINO, STATE OF CALIFORNIA, ACCORDING TO GOVERNMENT SURVEY, DESCRIBED AS FOLLOWS:

BEGINNING AT A POINT ON THE NORTHEASTERLY LINE OF 40 FOOT WIDE RATHBUN DRIVE, SAID POINT LIES NORTH 14 DEGREES 32’ EAST 40.00 FEET FROM THE NORTHEASTERLY CORNER OF LOT 17, TRACT NO. 3050, MOONRIDGE MOUNTAIN ESTATES, UNIT NO. 9, AS PER PLAT RECORDED IN BOOK 41 OF MAPS, PAGES 77 AND 78, IN THE OFFICE OF THE COUNTY RECORDER OF SAID COUNTY; THENCE ALONG SAID NORTHEASTERLY LINE OF RATHBUN DRIVE NORTH 75 DEGREES 28’ WEST 175.00 FEET; THENCE NORTH 14 DEGREES 32’ EAST 133.26 FEET; THENCE SOUTH 71 DEGREES 45’ EAST 175.37 FEET; THENCE SOUTH 14 DEGREES 32’ WEST 121.89 FEET TO THE POINT OF BEGINNING.

EXCEPTING THEREFROM ALL OIL, GAS AND OTHER MINERAL DEPOSITS IN

THE LAND SO PATENTED, TOGETHER WITH THE RIGHT TO PROSPECT FOR,

MINE, AND REMOVE THE SAME ACCORDING TO THE PROVISIONS OF SAID ACT OF JUNE 1, 1938, AS RESERVED IN
PATENT RECORDED JUNE 15, 1904 IN BOOK “O” PAGE 132 OF PATENTS 19361.00082\44378701.11
Site: Moonridge APN: 2328-383-02-0000
-21-
EXHIBIT A-2
Premises
0RiGINA('

OPTION AND LEASE AGREEMENT
Site: Moonridge
APN: 2328-383-02-0000
This Agreement, made this j /k day of O t-p 6 G-,.- , 2006 between the Big Bear Lake Fire District, a bM �jt.o-rtcc-no,-l'l)tilJl,1c.-rwith its mailing address located at Post Office-Box 10000, Big Bear Lake, California 92315, Tax ID #95-3603975, hereinafter designated LESSOR and Los Angeles SMSA Limited·Partnership d/b/a Verizon Wireless, with its principal office located at 180 Washington Valley Road, Bedminster, New Jersey 07921, hereinafter designated LESSEE. LESSOR and LESSEE are at times collectively referred to hereinafter as the "Parties" or individually as the "Party".

LESSOR is the owner of that certain real property located at 42610 RathbWl Road, Big Bear Lake, California (the entirety of LESSOR's property is referred to hereinafter as the "Property'' and is more particularly described in Exhibit 11N1 ). LESSEE desires to obtain an option
to lease a portion of said Property, being described as an approximately nine hundred twenty five (925) square foot area of ground, with dimensions measuring twenty five feet (25') by thirty seven feet (37') (the "Land Space'), together with the non-exclusive right (the "Access Way') for ingress and egress, seven (7) days a week twenty-four (24) hours a day, on foot or motor vehicle, including trucks, and for the installation and maintenance of utility wires, poles, cables, conduits, and pipes over, W1der, or along a twelve (12) foot wide right-of-way extending from the nearest public right-of-way, Rathbun Road, to the Land Space, said Land Space and Right of Way (hereinafter collectively referred:to as the "Premises'') being substantially as described herein in Exhibit "B" attached hereto and made a part hereof.

NOW THEREFORE, in consideration of the swn of One Thonsand Dollars ($! ,000.00), to be paid by LESSEE to the LESSOR, which LESSEE will provide within thirty (30) days of the execution of this Agreement, the LESSOR hereby grants to LESSEE the right and option to lease said Premises, for the tenn and in accordance with the covenants and conditions set forth herein.

The option may be exercised at any time on or prior to the date twelve (12) months following the full execution of this Agreement.

At LESSEE's election and upon LESSEE's prior written notification to LESSOR, provided however, LESSOR does not object in writing to LESSEE's notification within ten (10) days of its receipt, the time during which the option may be exercised may be further extended for one additional period of twelve (12) months through and including the date twenty four (24) months following the full execution of this Agreement, with an additional payment of One Thousand Dollars ($1,000.00) by LESSEE to LESSOR for the option period so extended, which payment ·shall be provided within thirty (30) days of the execution of this Agreement. The time during which the option may be exercised may be further extended by mutual agreement in writing. If during said option period, or during the tenn of the lease, if the option is exercised, the LESSOR decides to subdivide, sell or change the status of the Property or his property contiguous thereto he 3957521.2
l
RVPUB\JSB\692890.1
Item 1.20
Attachment 2
shall immediately notify LESSEE in writing
LESSEE’s interest in the Premises.

This option may be sold, assigned or
consent of the LESSOR tothe LESSEE’s pri.
entity which acquires all or substantially al
Federal Communications Commission hi wt
acquisition or other business reorgauizatior
interest in the majority of communication tc
Federal Communications Commission in wh
Agreement may not be sold, assigned or trarL
which such consent will not be unreasonably
limited, all ri~3ats
shall be payable by either Party to the other.

LESSOR shall cooperate with LESSI~
other approvals that may be required by any ]
LESSEE use of the Premises. LESSOR sb2
status of the Property with respect to the propo
The LESSOR shall permit LESSEE, d~
Premises to conduct such surveys, inspection
and other activities of a similar nature as 1
LESSEE.
w
LESSEE may record with the appropriate
Memorandum of Option to Lease is for re
commeneernent of either term or rent payment~
Notice of the exercise of the option sha
certified mall, return receipt requested. Notic
On the date of anch notice the following agreer
3957521.2
t LESSEE can take steps necessary to protect
Wed by the LESSEE without any approval or
affiliates, subsidiaries of its principal; to any
ESSEE’s assets in the market defined by the
o any entity winch acqtures or receives ar
3fthe LESSEE in the market defined by th~
Property is located. As to other parties, thi~
without the written consent of the LESSOR
ld or delayed.
)r any extension thereof within the time hereir
shall be deemed completely surrendered, thi~
~y paid for the option, and no additional mone~
ts effort to obtain all certificates, permits and
1, State or Local authorities which will permi~
no action which would adversely affect the
by LESSEE.
he option period, rico ingress and egress to the
E may deem necessary, at the sole cost of
a of this Option to Lease Agreement which
rdthg Officer. The date set forth in the
g purposes only and bears no referanco to
van by LESSEE to the LESSOR in writing by
be deemed effective on the date it is posted.
~all take effeet:

LAND LEL
This Agreement, made this ~P~" day
Lake Fire District, a ~¢~ ~0,6 ~t~ ~
10000, Big Bear Lake, California 92315, T
and Los Angeles SMSA Limited Partoers~
located at 180 Washington Valley Road, B
LESSEE. LESSOR end LESSEE are at time
individually as the "Party".

1. PREM/SES. LESSOR here|
particularly depict
foot area of ground, with dimensions measu
together with the non-exclusive right (the "A
week twenty-four (24) hours a day, on
installation end maintenance of utility wires, t
a twelve (12) foot wide right-of-way exten,
Road, to the demised premises, all of sai
enllent/vely referred to as the "Premises")
attached hereto end made a part hereof.

In the event any public utility
LESSOR hereby agrees to grant an additiona
utility at no cost to the LESSEE.
b U to. v ~b~_~. Lt:,bbl.)K also
Property end the Premises, end said survey, o
become Exhibit "C", which shall be attached 1
event of boundary and aeeess discrepancies b
be borne by the LESSEE.

3. TERM_.This Agreement shall
Option, provided, however, the initial term (
commence on the Commencement Date (as he
be due at an annual rental of Eighteen Thou
installments of Fifteen Hundred Dollars ($1
LESSOR orto such other person, firm or plac
3957521.2
~N: 2528-3113-02-0000

GREEMENT
,2006 between the Big Be~
its mailing address located at Post Office Bo~
/a venzon Wtreless, with its principal offic
ter, New Jersey 07921, hereinafter designate
:tively referred to hereinafter as the "Parties" c
es to LESSEE portions of that certain parcel c
red to hereinafter as the "Property" and is mor
:o) located at 42610 Rathbun Road, Big Ben
~nately nine hundred twenty five (925) squat
venty five feet (25’) by thirty seven feet (37’)
Way") for ingress end egress, seven (7) days
motor vehicle, incinding trucks, and for th,
ables, conduits, end pipes over, under, or alonl
"ore the nearest public fight-of-way, Rathbm
Lised premises and Access Way (hereinatte
Jbstantially as depicted herein in Exhibit "B’
)le to use me arorementloned right-or=way, the
-of-way either to the LESSEE or to the public
t grants to LESSEE the right to survey the
~t reasonably approved by LESSOR, shall then
and made a part hereof, end shall control in the
i it and Exhibit "B". Cost for such work shall
Feetive as of the date of the exercise of the
ollars ($18,000) to be paid in equal monthly
bn the first day of the month, in advance, to
e LESSOR may, ~om time to time, designate
in writing at least th/rty (30) days in advenc
Date is defined as the earlier off (1) the date
exercise of the Option, or (2) the date on whi
approvals that are required to be given by
Carrier’s Facilities’, as defined below, has ocm
obtain the same. LESSEE shall execute this
City Council.

4. EXJ.ENSIONS. This t A
additional five (5) year terms unless the LESS
gwmg the LESSOR written notice of the inteJ
of the then current term.

Date, the annual re
Consumers ("CPF’) for the Los Angeles-Oren
San Bemardino County) during the prior twel~

6. HAZARDOUS MATERIALS.
it has no knowledge of any substance, eh~
hazardous, toxic or dangerous (collectively,
law or regolation. LESSEE will not introduo
of any applicable law. LESSEE shall
investigation, monitoring and remediation a
Premises.

7. USE; GOVERNMENTAL AP]
maintaining end operating communications fa(
all necessary appurtenances, all in accordene
must obtain written approval from LESSOR (
conditioned or delayed) prior to their installat
not use the Premises in any manner that u
Property for a fare station. LESSEE will maint
and tear excepted. In the event of damage, or t
shall notify LESSEE in writing. LESSEE sha
Facilities within seventy two (72) hours of
fails to make such repairs or perform exterio
cause the exterior maintenance or repair am
395752L2
BY,N: Z52~-383.02-1)000
ny rental payment date. The Commencemenl
one hundred eighty (180) days following the
asuance of all necessary land use and building
of Big Bear Lake for the constmedon of the
~rovided LESSEE isusing good faith efforts to
aaent prior to its final approval by LESSOR’s
nt shall automatically be extended for four (4
a’dnates it at the end of the then current term b~.
rminate at least six (6) months prior to the enl
On each anniversary of the Commencemen
sed to an amount equal to the lesser of either
crease in the Consumer Price Index-All Urbai
’erside County (1982-84=100) (wbJeb inalud~
th period.
3OR represents end warrants to LESSEE thal
r waste on the Premises that is identified a~
race") in any applicable federal, state or local
e any Substance on the Premises In violation
sole responsibility for the identification:

ALS.
nises solely for the purpose of constructing,
("Carrier’s Facilities") end uses incidental end
plans end specifications for which LESSEE
approval shall not be um’easonably withheld,
use. Subject to Paragraph 11, LESSEE shall
aably interferes with LESSOR’s use of the
Premises in a good condition reasonable wear
tiffed by LESSOR. IF LESSEE isunable or
tenance to the Premises, then LESSOR shall
ce the LESSEE. LESSEE shall reimburse
LESSOR for costs incurred by LESSOR wi
Reimbursement received later then thirty (3
subject to a late payment charge of ten pe
Without limiting the nature of the foregoing,
and repair all of LESSEE’s utility wires, pole
Access Way and, subject to Section 9(i), sl~
replace as necessary any land or impmvenaen
disturbed as the result of any ofLESSEE’s ac
any repair, replacement or removal of LESSE
any work to the improvements on the Access
the Premises, in good condition, reasonable w
LESSEE’s ability to use the Premises is conl
thi~ A~reement all nfthe cxw~fle~te_q nerrmlt
mlthnHH~ ~ w~ll
shall take no action whinh would adversely
proposed use by LESSEE¯ LESSEE shall hw
Premises a temporary generator in connection
accordance with the Governmental Approvals
that commercial power is unavailable to the t
LESSEE, or for purposes of maintenance eye]
month and for a period of no more than sixt~
temporary generator shall be "studio quiet". II
or operation of the fire station as determinec
contact LESSEE to find a mutually acoeptab
time as LESSOR deems, in its sole discretim
th~.n fh~ tpmt’~r~ o~n~rntr~v ~h~ll h~, r~mt~
("Monopine"), pursuant to Governmental Apt
shall be in accordance with all applicable laws
(b) No other carrier shal
approval 3 of LESSOR, which approval ma
LESSOR’s sole and absolute discretion. LE
co-location of communication facilities with
Property, under a separate sublease agreem(
equipment space, provided: (i) that the earri
Approvals, and (ii) said co-location will no(
Premises (as determined by LESSEE inits rea
wish(es) to oecupy space on the Monopine,
3957521.2
fifty (30) days of invoice receipt by LESSEE
¢s of receipt of invoice by LESSEE shall N
(10%) per month interest compounded daily
EE shall, at its sole cost and expense, malntair
~, conduits, and pipes over, under, or along the
LESSEE’sole cost and expense, repair end
on the Premises, including, without limitafior
lity wires, poles, cables, conduits, and pipes c
LESSOR will maintain the Property, excludin
1 tear excepted. It is understood end agreed th~
upon its obtaining after the execution date 0
other approvals, including land use approval
my be required by any Federal, State or Loe2
rhicb wilI penmt LESSEE use of the Premise
SSEE in its effort to obtain such approvals en~
the status of the Property with respect to th,
fight, at its sole option, to install and use at th,
he LESSEE’s communication facilities, and h
generator shall not be used except in the even
lent Space due to events beyond the control o
ich shall occur no more than once per ealenda
minutes per monthly maintenance cycle. Th~
mporary generator interferes with the activitie
ltion to remedy such interference within such
nable. If no solution is found with such time,
t LESSEE at its sole cost end expense. The
tree, generally referred to as a monopine
¯ Use, operation and maintenence of Premises
e equipment at the Premises without prior
~ranted, withheld, conditioned or delayed in
shall reasonably cooperate with, and facilitate
)ther carrier(s) proposing to co-locate on
tlall De suoject to tile reqtltred (Jovernment~
mnably interfere with LESSEE’s use of th(
e discretion). In the event such other carrier(~
shall not unreasonably withhold its consent tc
enter into a separate, commercially reasonab
the sublease agreement between the LESSOt
shall include, at a minimum, the reimburse
construct the Monopine and any utility enrme
insurance, indemnification and hold hanM~
rate). During the term of this Agreement, i~
carrier(s) shall be required to reimburse
reasonable casts ("Costs") of construction
(excluding Carrier’s communication equipm~
determined by equally dividing the Costs, in~
the costs of conslraction of the improvement,
equipment) cemmeneing as of the Commenc~
he e~llne~toel ~t th~ Pre~niqe.~ nt ~mh tlm~ Ir
tn t-~ll~r~qno rm f
LESSOR), following the collocation of any
set forth herein, LESSEE shall not be perm
remove those improvements from the Premi:
that are reasonably necessary or convenient
facilities, including, without limitation, the fc
below), stealthing and/or camouflaging impre
event, including the termination of any subl~
any carder, shall the LESSOR be obligated
carrier’s proportionate share of the Costs.
(c) Except as otherwise
wall ("~qereening"h ~hM1 he e~n~tnmted alnn
right of reimbursement by other carriers as eel
LESSEE’s expense and installation of all imp
LESSEE, except as required by the Goverm
replace, repair, add or otherwise modify i
equipment is specified or not on any exhibit
provided that any applicable Governmental
LESSEE agrees to operate the communicati
Governmental Approvals. Operation of the ex
and/or Governmental Approvals shall be caes
is not corrected within thJlty (30) days ofwri
that any of such applications for such Goves
Governmental Approval issued to LESSEE is
3957521.2
ease with such carrier, separate and apart frorc
inch other carrier(s) (which separate agesemenl
3f a reasonable portion of LESSEE’s cost tc
3 be shared with the other carrier(s), reasonable
risiuns, and a commercially reasonable rental
vent of any such collocatiun(s), the additional
atenance of the improvements to the Premise
;uch proportionate share of the Costs shall b
interest in the amount on 10% per annum fe
Premises (excluding Cainer’s commuuleatioJ
Date, by the total number of carriers that are t~
lent any subsequent carder(s) collocates on
onal carrier(s) shall be required, as a ceudifinl
)rtlonate share of the Costs as set forth hereir
or expires (other than for an uncured breach b~
~) that has shared in the proportionate Costs
Mthout prior written consent of LESSOR, t~
her than Carrier’s communication equipment
continued (collocation of such other carrier’:
on, support structures, any Sereenmg (definex
tts and any utility connections and lines. In n~
cement entered into between the LESSOR an~
nburse any such carder all or any oorllon o
t by Governmental Approvals, a solid block
~oundaties of the Equipment Space. Design,
:ent with the land use approval. Subject to any
in Paragraph 7(b), all improvements shall be
ents shall be at the discretion and option of the
Approvals. LESSEE shall have the right to
ipment or any portion thereof, whether the
ed hereto, during the term of this Agreement,
eals are first obtained to perform such work.
lities in accordance with this Agreement and
~ataun ot tins Agreement if such violatior
)rice to LESSEE from LESSOR. In the even1
d Approvals should be finally rejected or an)
led, expires, lapses, or is otherwise withdrawr
or terminated by governmental authority or
LESSEE determines that the Premises is n(
LESSEE shall have the right to terminate tiff
fight to terminate shall be given to LESSOR
cod shall be effective upon the actual receipt
date shall be retained by the LESSOR. UI:
fiarther force or effect except to the extent of
by each Party to the other hereunder.
(d) Relocation. If LESS(
or portion of said Premises as the result of
will have the right, subject to the following
time after the first five (5) years of the Iul
pfiorwrittennotic
that: (a) the LESSOR will make available
such relocation (b) such relocation will be
such relocation will not unreasonably ]
communications service of LESSEE on LE
unreasonably.impair the quality of commun
LESSOR’S property. LESSOR will exerci
pursuant to the terms of this Agreemento
proposed Relocation Premises on LESSOI
Premises or portion of said Premises. LESS(
relocation pursuant to this subdivision (d),
LESSOR) of the Relocation Premises (il
suoDlement Exhibit B hereto and become a
found, Owner or Carder shall have the righ
written notice without penalty or further obli t
(e) Antenna for Two-Wa
support LESSOR’s two-way, municipal radi
install, operate, repair and maintain, at LES
warning siren on the Monopine, cod any nee(
LESSOR’s Property to the Monopine, togethe
seven (7) days a week twenty-four (24) hours
for the installation and maintenance of ufili
locations reasonably acceptable to LESSEE.
that LESSOR’s two-way, municipal radio
3957521.2
ring tests are found to be unsatisfactory so tha
technically compatible for its intended use
~nnent. Notice of the LESSEE’s exercise ofit~
ring by certified mail, return receipt requested
LESSOR. All rentals paid to said tenulnatio~
th termination, this Agreement shall be of nc
ermines it necessary to relocate the Premise
pansion of the fire station building, LESSOt
ions of this Paragraph, cod exercisable at an..
rm, but only exercisable one time during th,
,ESSEE with not less than twelve (12) month
~rtion of said Premises, or coy part thereof, tc
on LESSOR’S Property; provided, however
r operation of a temporary call site during an,.
aed exclusively by LESSEE or its agents; (c
in any unreasonable interruption of the
S Property; and (d) such relocation will
ts service provided by LESSEE on cod fro~t
relocation tight by delivering written notic~
~E. In the notice, LESSOR will identify th(
~perty to which LESSEE may relocate th~
ey (prepared at the sole cost cod expense of
ag the access cod utility easements) will
aereof, and the Relocation Premises shall be
r. If no suitable Relocation Premises can be
rminate this Agreement upon sixty days (60)
under this Agreement.
io and Early Warning Siren. In order to
em and Early Warning Siren, LESSOR may
sole cost cod expense, an antenna cod early
wires, cables, conduits cod pipes nmnlng from . .
ull IUUL U[ IlIUtU[ V¢112]~1¢~ mClUOLilg [mClC% cod
cs, poles, cables, conduits, cod pipes, all at
OR shall coordinate with LESSEE to ensure
m cod early warning siren do not cause
unreasonable interference with the service
installation of LESSOR’s two-way, mm
respectively. 3 LESSEE shall install the earl
pipes ruratmg from LESSOR’s Property to tl
LESSOR and approved by LESSEE, which a]
however, the warning siren and any wires
LESSOR at LESSOR’s expense. LESSOR sl:
and pipes nmalng from LESSOR’s Property
municipal radio system. LESSEE shall hav
shall not be unreasonably withheld, the plans
the two-way, municipal radio system. LES
maintenance of the two-way, municipal rad
indemnify, defend and hold harmless LESSEE
re~adting from or
LESSEE, or its servants or agents.

8. INDEMNIFICATION. Subjex
defend and hold harmless LESSOR and Lt
volunteers, against any claim of liability or lo:
from or arising out of the use and occupanc
servants or agents, excepting, however, such ¢
acts or omiasious of LESSOR, orits servants o

9. INSURANCE.

LESSEE, at LESSEE’s sole cost and
Agreement:
(a) Coverage. Coverage for col
insurance shall be at least as brt
i. Insurance Services (
(Occurrence Form CG
ii. Insurance Services Offi
covering Symbol 1 (an,,
Co) Limits. LESSEE shall maintau
3957521.2
ed by Carrier’s Facilities as of the date of
radio system and early warning siren,
ng siren and any wires, cables, conduits and
aopine, in accordance with plans provided by
shall not unreasonably be withheld, provided
~, conduits and pipes shall be provided by
Monopme m order to operate the two-way
ight to review and approve, which approva:
3ntraetor to be used by LESSOR in installin~
hall have no liability as to the operation oJ
tern or early warning siren. LESSOR shall
ESSEE’s partners, officers, employees, agent2
ss from personal injury or property damag~
fieipal radio system or early warning siren:
be due to or caused by the acts or omissions oJ
xagraph 90) below, LESSEE shall indemnify:
’s officials, officers, employees, agents and
I personal injury or property damage resultin~
ae Premises or the Property by LESSEE, its
ar damages as may be due to or caused by the
;S,
se, covenants, warrants and represents that it
throughout the duration of the term of this
al general liability and automobile liability
Ne foEowing:

Commercial General Liability Coverage
equivalent)
~r 0. equivalen
no less than the following:
i. General Liability. Or
bodily injury, person h
Liability insurance or
either the general aggre
aggregate limit shall be
ii. Automobile Liability.
and property damage ea
(c) Required Provisions. The gen
contain, or be endorsed to cont~
i. LESSOR, its offcers, (
the scope of protecfi
employees, agents or au
ii. For any claims related
contractors and employ
primary insurance to L
authorized volunteers.
maintained by LESSOt
or authorized volunteen
iii. Any failure to comply
including breaches of
iv. LESSEE’s insurance s!
claim is made or suit
insurer’s liability.
v. The insurance program
state that coverage shal
(30) days (10 days
U.S. mail has been give
vi. The general liability pc
liability, and blanket co
APN: 2328-383-02-0000
lion dollars ($1,000.000) per occurrence for
md property damage. If Commercial General
form with a general aggregate limit is used,
mit shall apply to site subleased or the general
the required occurrence limit.
ident limit.
ability and automobile liability policies are t(
following provisions:
s, employees, agents or authorized volunteer.
sured as respects: liability arising out of th,
EE or automobiles owned, leased, hired o]
overage shall contain no spccial limitations or
forded to LESSOR, its officials, officers
volunteers.
s Agreement and LESSEE’s and its agents:
ts or omissions, LESSEE’s insurance shall, be
R, its officials, officers, employees, agents o~
insurance, self-iusurance or other coverage
ffcials, directors, officers, employees, agent~
¯ .° *
reporting or other provisious of the policies
nties shall not affect coverage provided to
, employees, agents or authorized volunteers.
ply separately to each insured against whom
]ght, except with respect to the limits of the
ed by this clause shall state or be endorsed to
e canceled by either party, except aRer thirty
avment nf nr~mium~ twlnr ~ff~ nnlq~ t,~,
aall cover bodily injury and property damage
al liability.
vii. The automobile liabili
automobiles¯
viii. LESSEE agrees that in
has agreed to provide
not actually provided)
except to the extent ar
negligence or intention
(d) Acceptability of Insurers. Into
A.M. Bast rating of no lass th~
LESSOR¯
or li
"Workers" Compensation end :

State of California and any
employers liability insurance iJ
bodily injury and disease.
(f) Evidences and Cancellation of
any improvements under thL,
certificate of insurance (Acx
LESSOR, its officers, official
additional insureds on the liab
agent or representative of the
deliver to LESSOR such certifi
(g) workers" t;ompensenon msu
certifies that it is aware of the
Code, which require every er
compensation or to undertake
that code, and it will comply
performed on the Property. ,~
LESSEE shall be covered by w
(h) LESSOR’s insurence. LESSO
herein (substantially similar co
amounts provided herein. LI~
reasonably requested by LESS
AFN: 2328-383-02-0000
y shall cover all owned, non-owned, ad hired
ent of loss due to any of the perils for which it
liability end automobile liability (whether or
EE shall not look to LESSOR for recovery,
onduct..
is to be placed with insurers having a eurren~
ql or equivalent, unless otherwise approved by
er’s Liability Insurance. LESSEE shall covel
ng to workers’ compensation insurance, all ot
t the property, all in accordance with the
ce Act," Division 1V of the Labor Code of the
mendatory thereof. LESSEE shall provide
mount of, at least, $1,000,000 per accident foi
nee. Prior to the beginning of construction ot
ement, LESSEE shall file with LESSOR a
orm 25-S or insurer’s equivalent) naming
llt;l~ Slgllt21 oy a properly aumonzan omcer,
r. LESSEE shall, upon request of LESSOR,
f insuranc~ as required hereby.

By his/her signatare h~under, LESSEE
ions of Section 3700 of the California Labor
r to be insured against liability for workers’
suranee in accordance with the provisions of
;ueh provisions in connection with any work
rsons providing services with or on behalf of
compensation, or qualified self-lnsurance.
and in minimum amounts at least equal to the
shall provide evidence of such insurance as
ESSOR shall maintain the minimum amounts
and types of enverage of insun,
of the Agreement.
(i) Waiver. The Parties hereby
negligence against the other tt
Premises or to property, resulti
extent actually covered by s
coverage required to be earri
between the Parties and they s
Party as a result of any asserted
(j) Self Insurance. Notwithstandi
not currently so self insure. LE
that
pursuant to this Section 10(j);
net worth (as determined in
Principles and verified in wril
million dollars ($50,000,000);
Premises, but shall instead 1
Limited Partnership-wide) self
LESSEE’s right to self insure !c
Los Angeles SMSA Limited P~
extend to any other successo
Carrier’s Facilities.

10. ANNUAL TERMINATION. 1
mad payable to the LESSOR by LESSEE, LES
upon the annual anniversary of this Agreemen
the LESSOR. Notwithstanding anything to tt
is not in default hereunder, after the first Eve (
have the fight to terminate this Agreement
enustruetion of the Carrier’s Facilities on the
prior notice is given the LESSEE.

11. INTERFERENCE. LESSEt
and existing equipment are not inconsistent wi
of the’ Premises and/or proposed installation c
LESSOR’s right to use the Property for fir
AFN: 2328-383-02-0000
rovided herein throughout the duration of term
and release any and all rights of action for
y hereafter arise on account of damage to the
m any fire, or other casualty of the kind to the
~n. 3 These waivers and releases shall appl
3o apply to any claims under or through eithe
3f subrogntion.
,thing to the contrary, although LESSEE doe~
shall have the right to self insore for any or 01
ed of LESSEE hereunder; provided however
nd covenants must be met: (1) LESSEE shal
notice of LESSEE’s intention to self insure
~SEE may salfinanre only while in LESSEE’,,
Ilance with Generally Accepted Aeenuntin~
r 3 LESSOR’s controller) is not less than fil~
ESSEE may not seIf-inanre solely as to the
company-wide (i.e., Los Angeles SMSA
ace in accordance with this Section 10; and (4~
t to this Section 10(i) shall be bruited solely
hip and any Permitted Assignees, and shall no1
hstanding anything to the contrary contained
uier and shall have paid all rents and sums due
hall have the right to terminate this Agreement
ded that three (3) months prior notice is given
rary contained herein, and provided LESSOR
s of the term of the Agreaneet, LESSOR shall
event that LESSEE has not yet completed
~es Agreement provided that three (3) months
do not interfere with LESSEE’s proposed use
’ovements and equipment thereon. Subject to
~n uses as set forth in Section 7(a) hereof,
LESSOR agrees that LESSOR and/or any oth
future take possession of the Property will be
does nut interfere with the equipment of the
written approval from LESSOR of such eqtt
shall use commercially reasonable efforts, cur
LESSOR, toattempt to resolve such interferen
adequate remedy at law for non-comphance
LESSEE shall have the fight to equitable reme
spo~lfiC performance.

12. REMOVAL UPON TERMINi
Paragraph 7(b), LESSEE, upon termination
at LESSEE’s ext3ense~ remove iLq huildin~/g’l
c~ndifion r ea~,~n a
LESSEE shall remain the personal property o1
remove the same, whether or not said items at,
under applicable law; If such time for remo~
termination of this Agreement, LESSEE shal]
existing monthly pro-rata basis if based upon
of the building, antenna slracture, fixtures and

14. RIGHTS UPON SALE. ’,
this Agreement, decide to sell all or any part
such sale shall be under and subject to this Agl

15. QUIET ENJOYMENT. ]

16. TITLE. LESSOR cove~
rifle and interest to the Property and has full
LESSOR further covenants that there are no
Property or affecting LESSORs rifle to the
restrictions which prevent the me of the Premi

17. IN’t ~GRATION. It is agr
agreements, promises and understandings betv
oral agreements, promises or understandings s
in any dispute, controversy or proceeding at la
Agreement shall be void and ineffective unl~
ats of the Property who currantiy have or in the
itted to install only such radio equipmenthat
EE, on condition that LESSEE recewes prior
¯ Should such interference occur, the Parties
with public safety and the requirements of the
Le Parties acknowledge that there will not be an
uch as, without limitation, injuuntive relief an(
Subject to the limitations o:
greement, shall, within ninety (90) days, solel~
aa structure(s), footings (not to exceed one
I otherwise restore the Premises to its origina
ubjcot to the limitations of Paragraph 7(b)
Luipment, fixtures and personal property of the
~SSEE and the LESSEE shall have the right t(
dered 3 fixtures and attachments to real propert
ses LESSEE to remain on the Premises aft~
mt at the then existing monthly rate or on the
r payment term, until such time as the removal
sunal property are completed.
the LESSOR, at any time during the term ol
Lt and LESSEE’s rights hereunder.
)R covenants that LESSEE, on paying the rent
etiy have, hold and enjoy the Premises.
aat LESSOR is seized of good and sufficient
"ity to enter into and execute this Agreement.
ens, judgments or impediments of title on the
aad that there are no covenants, easements or
the LESSEE as set ferth above.
binding upon either the LESSOR or LESSEE
any addition, variation or modification to this
e in writing and signed by the Parties. In the
event any provision, of the Agreement is found
affect the validity and enforceability of the rei
either Party to insist upon strict performance c
to exercise any of its rights under the Agreen
have the right to enforce such rights at an)
authorized trader this Agreement, either in law

18. GOVERNING LAW. This A
governed, interpreted, construed, and regulat(
action or proceeding concerning this Agreerr
cottrt in the County of San Bemardino, Califl
personal jurisdiction of that court. The part
nrnvi*inn nF f~l~ral nr et~t~ law r~r i,dieiM d~"
rhm tr~ Ch~ f~t that
into this Agreement, m that the parties ~11 a’,
litigating in a distant formn.

19. ASSIGNMENT. This Ag
LESSEE without any approval or consent ofl
Assignee"): LESSEE’s principal affiliates, sul:
all or substantially all of LESSEE’s asets in
Commission in which the Property is located
reorganization; or to any entity which ac~
communication towers of the LESSEE in tl
Commission in which the Property is located
"Pnraoranh 7 herrec~f thin Apreeme.nt mac nnt
sole and absolute discretion. In exercising it,
LESSEE to provide to LESSOR additional cc
proposed buyer, assignee, sub-sublessee or sut

20. NOTICES. All notices here
given if sent by certified mail, return recelp’
courier’s regular business is delivery service a
addressee by the end of the next business d
addressed as follows (or any other address tl~
sender by like notice):

Al’bl: 2328-3 S3-O2-LKIOO
invalid or unenforceable, such finding shall not
g provisions of this Agreement. The failure of
)fthe terms or conditions of this Agreement or
all not waive such rights and such Party shall
and take such action as may be lawful and
xluity.
mt and the performance thereof shall b~
he laws of the State of Califomim Any lega
all be filed and prosecuted in the appropriat~
Each party hereto irrevocably consents to th(
;h 3 hereby expressly waive the benefit of an
providing for the filing, removal, or change o
diversity of citizenship between the parties, ol
~rty to such action or proceeding. The parfi~
tre material consideration to the parties’ enU3
potential cost, expense and inconvenience o
at may be sold, assigned or transferred by tN
SSOR to the any of the following ("Perrnitrec
as of its principal; to any entity which aequire~
arket defined by the Federal Communicatior~
son of a merger, acquisition or other bnsines~
¯ ket defined by the Federal Communications
other parties and subject to the provisions in
d, assigned or transferred without the written
~ranted, withheld or conditioned in LESSOR’s
md absolute discretion, LESSOR may require
ation from either LESSEE or from LESSEE’s
must be in writing and shall be deemed validly
~stad or by commercial courier, provided the
vided further that it guarantees delivery to the
arty to o~ ltuutltTd may lliav~; u~r~ilglliltt;S,.l tO lBt LESSOR: Big Bear Lake [
Post Office Box
Big Bear Lake,
Attention: Fire (
LESSEE: Los Angeles Si’v
d/b/a Vefizon V~
180 Washingtor
Bedminster, Ne,
A ~o~ flr~n" NT~h

21. SUCCESSORS. This Ag
representatives, successors and assigns of the P

22. SUBORDINATION AND NO]
Agreement ashall be subordinate to any mortg
time to time may enctunber all or part of the
such mortgage or other security interest exec
shall recognize the validity of this Agreemenl
and also LESSEE’s right to remain in occup~
LESSEE isnot in default of this Agreement.
r~.onahlv he reonired to evidence thir ~ul
Agreement is executed, will obtain and finnis]
such mortgage or other security interest in rec
the payment and/or other performance of any
Property, LESSEE, may, at its sole option
default and upon doing so, LESSEE shall b
equities of the holders of such mortgage or s
deduct and setoff against all rents that may ot
paid by LESSEE tocure or correct such defaul

23. RECORDING. LESSOt
Agreement which LESSEE may record with t
~1 z:JZ~i-3 ~i5-UZ-G~UU
~trict
nia 92315
mited Partnership
y Road
:y 07921
Estate
or refiasal as shown on the receipt obtained
It shall extend to and bind the h~n’s, personal
71ereto.

FUR33ANCE. At LESSOR’s option, tl’ds
,ther security interest by LESSOR which from
rty or right-of-way; provided, however, every
ad delivered after the date of this Agreement
t and have access to the Premises as long as
SEE shall execute whatever instruments may
~lion clause. In the event the Property is
:erest, the LESSOR immediataly aider this
3SSEE, a non-disturbance agreement for each
e form. In the event the LESSOR defaults in
age or other security interest encmnbering the
thout obligation, cure or correct LESSOR’s
~gated to any and all rights, titles, liens and
interest and the LESSEE shall be entitled to
e become due under this Agreement the sums
to execute a Memorandum of this
ropriate Recording Officer. The date set forth
in the Memorandum of Agreement is for r(
commencement of either term or rent payment,,

24. DEFAULT. In the event thel
the provisions of this Agreement or its oblig
LESSOR shall give LESSEE written notice o
the LESSEE shall have fifeen (15) days in
in which to cure any non-monetery default, pr(
as may be required beyond the thirty (30) day
requires more than thirty (30) days and the
period and thereafter continuously and diliger
may not maintain any action or effect any reme
the LESSEE has failed to cure the same w~
maintain any reoui
grounds for immediate termination of this A~
comply with such required Governmental App
LESSOR. Either Party may terminate this Agr
and the expiration of the applicable cure period
hereunder.

25. ENVIRONMENTAL.
a. LESSOR will be resp¢
and all environmental and industrial hygi~
standards, or policies of any governmental
liability or standards of conduct with reg
way related to activity now conducted in, on
conditions or concerns are caused by the activ
b. LESSOR shall hold Lt
and assume all duties, responsibility and lial
duties, responsibilities, and liability (for pa
costs, or damages) and for responding to an
directive, litigation, investigation or proceed
comply with any environmental or industri
regulations, guidelines, standards, or polici
imposing standards of liability or standards
industrial hygiene concerns or conditions as n
g purposes only and bears no reference to
default by the LESSEE with respect to any of
under it, including the payment of rent, the
default. After receipt of such written notice,
tlae LI~bbl~E shall have such extended period
e nature of the cure is such that it reasonably
commences the cure within the thirty (30) day
fanes the cure to completion. The LESSOR
r default against the LESSEE unless and until
he time periods provided in this Paragraph.
,~ment, the failure of LESSEE to obtain or
o comply with any Governmental Approval,
lation of any applicable law, shall constitute
it by LESSOR should LESSEE not obtain or
~thin fifteen (15) days of written notice from
t upon an event of default (after written notice
e other Party of any obligation(s) of that Party
WS, lnClUfllllg any regtuauons, gul(lellnes~
~rities regulating or imposing standards of
any environmental or industrial hygiene
aerea~er be in effect, that are or were in may
any way relb.ted to the Property, unless such
~’the LESSEE.
harmless and indemnify the LESSEE from
at LESSOR’s sole cost and expense, for all
of penalties, sanctions, forfeitures, losses,
on, notice, claim, order, summons, citation,
any governmental authorities regulating or
nduct with regard to any environmental or
w or at any time hereafter be in effect, unless
such compliance results from conditions cau
industrial hygiene conditions arising out ofoi
or activities conducted thereon, unless such er

26. CASUALTY. In the event of (
cannot reasonably be expected to be repaired
Property is damaged by fire or other casualty
disrupt LESSEE’s operations at the Premises f
at any time following such fire or other c*
restoration required to permit LESSEE to re
Agreement upon fifteen (15) days written noti
cause this Agreemento expire with the same
nntir~ were the dzte nri~nallv ~et z.q the exn
r~thPr nnrl~" thi~ Aa

27. CONDEMNATION. In the e~
may terminate this Agreement upon fit~e~
condemnation may reasonably be expected tc
more than forty-five (45) days. LESSEE may
proceed’rag involving the Premises for losses rt
and its damages and losses (but not for the le
termination shall cause this Agreement to expl
set 3 forth In such notice were the date originall
parties shall make aa appropriate adjustment
due to the other under this Agreement.

28. SUBMISSION OF SUBLEASt
effective only upon the full execution of this
invalid, it shall be considered deleted from th
provisions of this Agreement. Each of the P~
persons executing this Agreement on behalf ot
enter Into end execute this Agreement on sue]
person or entity is necessary as a condition pre~

29. APPLICABLE LAWS. I
or as permitted by applicable laws, rules and
in conformance with all applicable, laws,
cooperate with the LESSEE regarding any cc
use of the Premises.
r the LESSEE; end b) any environmental or
y way related to the condition of the Property
nental conditions are caused by the LESSEE.
,~by fire or other casualty to the Premises that
forty-five (45) days following same or, if the
e than forty-five (45) days, then LESSEE may
provided LESSOR has not completed the
its operation at the Premises, terminate this
ESSOR. Any such notice oftennlnation shall
and effect as though the date set forth in such
da~ of this Agreement and the Patties shall
ion date, with respect to payments due to the
any condemnation of the Property, LESSEE
days written notice to LESSOR if such
pt LESSEE’s operations at the Premises fat
~wn behalf make a claim in any condemnation
~o the antennas, equipment, its relocation costs
Is subleasehold interest). Any such notice ot
~i the same force and effect as though the date
the expiration date of this Agreement end the
The submission of this Agreement for
e the Premises and this Agreement becomes
aent by the Parties. If any provision herein is
~;nent and shall not invalidate the remaining
tereto warrents to the other that the person or
Party has the full right, power and authority to
r’s behalf end that no consent from any other
to the legal effect of this Agreement.
and regulations end agrees to reasonably
ace required by the LESSEE inrespect to its

30. SURVIVAL. The provisions
one Party to the other Party shall survive
Additionally, any provisions of this Agreen
termination or expiration of this Agreement sh

31. CAPTIONS. The captions
conveaxience only and are not intended to be
utilized in the construction or interpretation of
[SIGNATUP~
Agreement relating to indemnification tiom
.’~ation or expiration of this Agreement.
,hich require performance subsequent to the
survive such termination or expiration.
ned in this Agreement are inserted for
ieement.

E FOLLOWS]
IN ’WITNESS WHEREOF, the Patti
respective seals the day and year first a
I_
E
E
A’I’II~RT .

I J
Kathy Je~erie~ pity Clerk
APPROVED AS TO FORM:

BEST BEST & KRIEGER LLP.

Stephen P. Deitsch, City Attorney
I
1 ]
P
I
I
APN: 2328-383-024)000
"eto have set their hands and affixed their
,,¢rittan.

PR:
~ey
F~e Chief
gules SMSA Limited Partnership,
erizon WireLess
Touch Cellular, its general partner
Name: Kalth A Sunatt
st Area Vice President, Network
EX
Legal Description
ALL THAT PORTION OF THE NORTH t/2 OF TI
TOWNSHIP 2 NORTH, RANGE 1 EAST, SAN BE
SAN BERNARDINO, STATE OF CALIFORNIA, l
DESCRIBED AS FOLLOWS:

BEGINNING AT A POINT ON THE NORTHEAST
SAID POINT LIES NORTH 14 DEGREES 32’ EA
CORNER OF LOT 17, TRACT NO. 3050, MOON
DATUill I),1 rtDl’,/l= Id
SOUTH 14 DEGREES 32’ WEST 121.89 FEET T~

EXCEPTING THEREFROM ALL OIL, GAS AND

PATENTED, TOGETHER WITH THE RIGHT TO

ACCORDING TO THE PROVISIONS OF SAID A,
PATENT RECORDED JUNE 15, 1904 IN BOOK ’
~957S21~
A
ldlord’s Property
ITHWPRT [311ART~I~ t3~ Rl~f?TIl%ld 99

DING TO GOVERNMENT SURVEY,
LINE OF 40 FOOT WIDE RATHBUN DRIVE,
0 FEET FROM THE NORTHEASTERLY
MOUNTAIN ESTATES, UNIT NO. 9, AS
S 77 AND 78, IN THE OFFICE OF THE

ONG SAID NORTHEASTERLY LINE OF
,0O FEET; THENCE NORTH 14 DEGREES
; 45’ EAST 175.37 FEET; THENCE
POINT OF BEGINNING.

MINERAL DEPOSITS IN THE LAND SO

ECT FOR, MINE, AND REMOVE THE SAME
JUNE 1, 1938, AS RESERVED IN
GE 132 OF PATENTS.

Ex~
Depicti¢
See
APN: 2328-3~3-02-0000
Btt
remises
I \~i~ltlE _~ I~I~IttI~IIII-FFFFFFI~IIII~g~II IIIMIII I!!1 ~ I~l~r~ i. ~,~1t1!!I~ J
~llltlllllll I I!t~
!I!
IEIIlI
illl:,,Bl / ,,-/
j/~
Z
t
I!
, i
~ i¢
¢
/
#I # J
: //7
i
,, , ~1
s ~
/ "7" / 1
t
i /
/
/i/ ,,I
¯ 1’ I
, /
/ ,
li/
,iv-- ~~ __.,/
-’I~’t’ /
t
/
/’ /
/ /
it!;afiltJii
’-"
i :I lllltE~ --!~! :
,.~,l~H;, ~ iai,, il~pl=l~
5 I~1~1~ I
,-,, ~ ~i
Ittll<ll
’ ~ ~ ~t:
, , ,
/
j/
f~
//
J
\ /
’//..,ilr 7 7~: _
"
" I~,j II
/
t, ? .....
!
’
-t.o-_/
lil/
/
m
i
Ext
[to be attache
?d~N: Z323o33.~-U2-OUOU
wing survey]

MEETING
DATE: June 10, 2026
TO: Honorable Chair and Members of the Fire Protection District THROUGH: Erik Sund, Chief Executive Officer
FROM: Dena Heald, Director of Finance
SUBJECT: Approve the Fire Protection District’s Appropriations Limit for Fiscal Year 2026-27

BACKGROUND & DISCUSSION
Since the 1979 passage of Proposition 4, legislative bodies of taxing agencies are required to adopt an appropriations limit for their agencies. This required action must comply with Article XIII B of the State Constitution, and Government Code 7901 et seq. The limit specifies the maximum appropriations that may be funded by tax proceeds. The adopted limits are to be adjusted each year by a “change factor” that is tied to growth indicators specified by the State. One indicator is the change in State per capita income. The other is population growth of the City or alternatively, the County. The formula provided by the State calls for conversion of each indicator to a ratio. The two ratios multiplied together produce the factor by which to change the appropriations limit. By applying the change factor to the prior year’s appropriations limit, the new limit is calculated.

The appropriations limit established by Resolution No. FP2025-03 for FY 2025-26 was $15,430,028. This becomes the basis for the Fiscal Year 2026-27 appropriations limit in the proposed resolution. The limit to be established by Resolution No. FP2026-XX for FY 2026-27 is $16,184,556.

FISCAL IMPACT
There is no fiscal impact to adopt this resolution. Proceeds from taxes which are subject to the limit are $8,833,100, with a limit of $16,184,556, there remains $7,351,456 available for appropriation.

ENVIRONMENTAL CONSIDERATIONS
None requiring review under the California Environmental Quality Act (CEQA).

RECOMMENDED ACTION
It is recommended that the Big Bear Lake Fire Protection District Board adopt a Resolution Establishing the Appropriations Limit for Fiscal Year 2026-27 for the Big Bear Lake Fire Protection District in Accordance with Provisions of Division 9 of Title 1 of the California Government Code.

ATTACHMENTS

1. Resolution No. FP 2026-XX

2. Calculation of Appropriations Limit for Fiscal Year 2026-27 Item 1.21
RESOLUTION NO. FP2026-XX

RESOLUTION ESTABLISHING THE APPROPRIATIONS LIMIT FOR
FISCAL YEAR 2026-27 FOR THE BIG BEAR LAKE FIRE PROTECTION DISTRICT IN ACCORDANCE WITH PROVISIONS OF DIVISION 9 OF TITLE 1 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 subject to limitation of each local government, shall not exceed the appropriations limit of such entity for the prior year adjusted for changes in the cost of living and population except as otherwise specifically provided for in said Article; and, WHEREAS, the State legislature added Division 9 (commencing with Section 7900) to Title 1 of the Government Code of the State of California to implement Article XIII B of the California Constitution; and,
WHEREAS, Proposition 111, the Traffic and Congestion Relief and Spending Limitation Act of 1990 which was authorized on June 5, 1990, modified the calculation method for the limitation; 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.

The documentation used in the determination of the appropriations limit shall be available to the public upon request; and,
WHEREAS, Section 7902 (a) and 7902.6 of the Government Code sets forth the method for determining the appropriations limit for each local jurisdiction for the 2026-27 fiscal year; and, WHEREAS, the Board of Big Bear Lake Fire Protection District wishes to establish the appropriations limit for Fiscal Year 2026-27 for the Big Bear Lake Fire Protection District.

NOW, THEREFORE, BE IT RESOLVED by the Board of Directors of Big Bear Lake Fire Protection District as follows:

Section 1. That it is hereby found and determined that the documentation used in the determination of the appropriations limit for the Big Bear Lake Fire Protection District for Fiscal Year 2026-27 was available to the public upon request in the Finance Division.

Section 2. That the appropriations limit for the Big Bear Lake Fire Protection District as established in accordance with Section 7902 (a) and 7902.6 of the California Government Code for Fiscal Year 2026-27 is $16,184,556.

Section 3. That the cost-of-living factor selected was the California per capita personal income factor, which was an increase of 4.95% for 2026-27.

Item 1.21
Attachment 1
Section 4. That the population growth factor for 2026-27 was that of the County of San Bernardino, which decreased by 0.06%.

PASSED, APPROVED AND ADOPTED this 10th day of June, 2026.

Rick Herrick, Board Chair
ATTEST:

Erica Stephenson, Board Secretary

STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss

CITY OF BIG BEAR LAKE )
I, Erica Stephenson, Board Secretary for the Big Bear Lake Fire Protection District, do hereby certify that the whole number of members of the said Board is five; that the foregoing resolution, being Resolution No. FP2026-XX was duly passed and adopted by the said Board, approved and signed by the Board Chair of said Board, and attested by the Board Secretary, all at a regular meeting of the said Board held on the 10th day of June, 2026, and that the same was so passed and adopted by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Erica Stephenson, Board Secretary
FIRE
APPROPRIATIONS LIMIT 2025-26 15,430,028
City County
Per capita Personal Income (Converted to a ratio) 1.0495 1.0495 Population Growth (Converted to a ratio) 0.9921 0.9994
Combined Factor 1.0412 1.0489
Factor Applied (Higher of City or County) 1.0489
APPROPRIATIONS LIMIT 2026-27 16,184,556
FIRE
Estimated Proceeds of Taxes 2026-27 8,833,100
Capital Projects Excludable -
Total Subject to the Limit 8,833,100
APPROPRIATIONS LIMIT 2026-27 16,184,556
Amount Available from Limit 7,351,456
Attachment A

BIG BEAR LAKE FIRE PROTECTION DISTRICT
CALCULATION OF APPROPRIATIONS LIMIT FOR FISCAL YEAR 2026-27 COMPARISON: APPROPRIATIONS LIMIT VS. PROCEEDS OF TAXES
Item 1.21
Attachment 2
PUBLIC

HEARING REPORTS
June 10, 2026

BACKGROUND & DISCUSSION
The Big Bear Lake Fire Protection District (FPD) and the Big Bear City Community Services District (CSD) are member agencies of the Big Bear Fire Authority, a Joint Powers Authority (JPA) established to provide emergency services to the City of Big Bear Lake and the CSD. The property taxes received by the FPD are passed through to the Fire Authority to fund fire department expenses.

The financial provisions of the JPA outline that the FPD and CSD each make a contribution to the Fire Authority to pay its proportionate share of the Fire Authority’s annual expenses based on a 50/50 cost share (this includes funding gaps in Ambulance, Prevention, and Debt Service). Staff contributions and personnel time are credited toward each party’s 50% obligation.

The Fire Authority has not adopted a FY 2026-27 Budget as of June 3, 2026. Once the Fire Authority approves and adopts a FY 2026-27 Budget, staff will return to the board for further budget amendments if necessary.

Additionally, the Fire Authority continues to collect revenue for rental income that belongs to the FPD. It is anticipated that the FPD will begin to invoice and collect these revenues directly in FY 2026-27.

FISCAL IMPACT
FY 2026-27 FPD Operating Budget is presenting $8,864,200 in revenue restricted for fire services.

FPD operating expenditures are anticipated to be $244,700 and capital outlay is anticipated to be $500,000. The FPD 50/50 share of the JPA expenditures pursuant to the JPA Agreement, 7.

Financial Provisions, Section 7.2 Funding, will contribute 50% to the Fire Authority annual budget, that is currently estimated to be $6,590,463.

ENVIRONMENTAL CONSIDERATIONS
None requiring review under the California Environmental Quality Act (CEQA).

RECOMMENDED ACTION
Conduct a public hearing to receive comments regarding the Fiscal Year 2026-27 Fire Protection District Budget; and adopt a Resolution Adopting the Big Bear Lake Fire Protection District Item 2.1
Budget for Fiscal Year 2026-27.

ATTACHMENTS

1. Resolution No. FP 2026-XX Adopting Budget

2. Fire Protection District FY 2026-27 Proposed Budget
RESOLUTION NO. FP2026-XX

RESOLUTION ADOPTING THE BIG BEAR LAKE FIRE PROTECTION DISTRICT BUDGET FOR FISCAL YEAR 2026-27
WHEREAS, the Big Bear Lake Fire Protection District (the “District”) Board of Directors (the “Board”) held a budget meeting and a public hearing on the proposed budget; and NOW, THEREFORE, BE IT RESOLVED BY the Board of Directors of Big Bear Lake Fire Protection District that:

1. The Board does hereby adopt the proposed budget for the Big Bear Lake Fire Protection District.

2. That the appropriated sources and uses are as follows for the Fiscal Year 2026-27 Budget:

Fund Sources Uses
Fire Operating Fund (220) $8,864,200 $7,335,163
PASSED, APPROVED AND ADOPTED this 10th day of June, 2026.

Rick Herrick, Board Chair
ATTEST:

Erica Stephenson, District Secretary
Item 2.1
Attachment 1

STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss

CITY OF BIG BEAR LAKE )
I, Erica Stephenson, Board Secretary for the Big Bear Lake Fire Protection District, do hereby certify that the whole number of members of the said Board is five; that the foregoing resolution, being Resolution No. FP2026-XX was duly passed and adopted by the said Board, approved and signed by the Board Chair of said Board, and attested by the Board Secretary, all at a meeting of the said Board held on the 10th day of June, 2026 and that the same was so passed and adopted by the following vote:

AYES:

NOES:

ABSTAIN:

ABSENT:

Erica Stephenson, Board Secretary

BIG BEAR LAKE FIRE PROTECTION DISTRICT BUDGET
2025-26 2025-26 2025-26 2026-27 Diff. Prior %
Acct # Title Adopted Amended Projected Proposed Projected Difference Comments Fund 220
Revenue
Property Taxes
3110 Current Secured Taxes 6,379,200 6,379,200 6,379,200 6,506,000 126,800 2.0% HDL Projection 3113 RDA Residual Balance RR09 665,500 665,500 665,500 665,500 0 0.0% 3114 RDA Residual Balance RR10 126,800 126,800 126,800 126,800 0 0.0% 3120 Current Unsecured Taxes 331,400 331,400 331,400 331,400 0 0.0% 3125 Suppl Roll Prtx Current Year 101,100 101,100 101,100 101,100 0 0.0% 3126 Unitary Tax 213,400 213,400 213,400 213,400 0 0.0% 3130 Prior Year Taxes 193,400 193,400 193,400 193,400 0 0.0% 3132 Suppl Roll Prtx Prior Year 141,300 141,300 141,300 141,300 0 0.0% 3134 Penalties On Taxes 11,800 11,800 11,800 11,800 0 0.0% 3363 RDA Sharing Agreement RR09 451,400 451,400 451,400 451,400 0 0.0% 3364 RDA Sharing Agreement RR10 86,000 86,000 86,000 86,000 0 0.0% 3370 Homeowners Exemption 0 0 17,000 0 (17,000) % Not budgeted Total Property Taxes 8,701,300 8,701,300 8,718,300 8,828,100 109,800 1.3% Licenses and Permits
3450 Uniform Fire Code Permits 1,000 1,000 1,000 1,000 0 0.0% 3451 Fire Service Fees 4,000 4,000 4,000 4,000 0 0.0%
Total Licenses and Permits 5,000 5,000 5,000 5,000 0 0.0% Use of Money and Property
3611 Interest on Bank Deposits 26,400 26,400 0 0 0 0.0% 3621 Rent Income-Bear Mtn 3,900 3,900 3,900 3,900 0 0.0% 3638 Rent/Options - Cell Tower 27,200 27,200 27,200 27,200 0 0.0% Total Use of Money and Property 57,500 57,500 31,100 31,100 0 0.0% Total Revenue 8,763,800 8,763,800 8,754,400 8,864,200 100,400 1.1% Item
Item 2.1
Attachment 2

BIG BEAR LAKE FIRE PROTECTION DISTRICT BUDGET
2025-26 2025-26 2025-26 2026-27 Diff. Prior %
Acct # Title Adopted Amended Projected Proposed Projected Difference Comments Fund 220
Expenses
Department 4210
Direct Labor Costs
0038 Board Stipend 5,000 5,000 5,000 5,000 0 0.0%
Total Direct Labor Costs 5,000 5,000 5,000 5,000 0 0.0% Other Services and Charges
2240 Professional Services 70,000 70,000 70,000 70,000 0 0.0% 2244 Professional Services - Legal 60,000 60,000 60,000 60,000 0 0.0% 2251 Administration Overhead 10,000 10,000 10,000 75,000 65,000 650.0% Transition efforts by City 2305 Property Tax Collect Charges 34,700 34,700 34,700 34,700 0 0.0% 2705 Share of Fire Authority Exp 6,959,134 6,959,134 7,138,834 6,590,463 (548,371) -7.9% Pending FA action Total Other Services and Charges 7,133,834 7,133,834 7,313,534 6,830,163 (483,371) -6.8% Capital Outlay
3953 Property Site Improvements 0 0 0 500,000 500,000 % Fire Station Improvements Total Capital Outlay 0 0 0 500,000 500,000 %
Total Expenses 7,138,834 7,138,834 7,318,534 7,335,163 16,629 0.2% BBL FIRE PROTECTION DISTRICT FUND 1,624,966 1,624,966 1,435,866 1,529,037 83,771 5.2% 12,752,231
500,000
0 418,095
13,670,326
6,835,163
(244,700)
Total Fire Authority Budget Obligation 6,590,463
0 1,435,866
1,435,866
1,529,037
Fund Balance - 06/30/2027 - Estimated 2,964,903
Fund Balance - 06/30/2026 - Projected
FY 2026/2027 - Estimated Net Results
50% Share of Fire Authority Expenditures
FPD Expenditures
Capital Outlay of $500,000 paid 100% by FPD
Fund Balance - 06/30/2025
Fire Authority Debt Service - estimate
Total Fire Authority Budget Fire Authority Budget not yet adopted FY 2025/2026 - Projected Net Results
Fire Authority Operations - estimate
Fire Authority Ambulance Deficit - estimate
Fire Authority Prevention Deficit - estimate

MEETING
DATE: June 10, 2026
TO: Honorable Mayor and Members of the City Council
THROUGH: Erik Sund, City Manager
FROM: Rachel Bowman, Administrative Services Manager
SUBJECT: AB 2561 – Personnel Vacancy, Recruitment, and Retention Efforts

BACKGROUND & DISCUSSION
California State Assembly Bill (AB) 2561 was approved on September 22, 2024, and was enacted to standardize reporting on job vacancies, recruitment, and retention efforts across public agencies.

Its purpose is to enhance transparency and provide a framework for assessing and addressing staffing levels. Public agencies are required to present an annual update on vacancy status and related recruitment and retention efforts at a public hearing before their governing board. The presentation must also identify potential policy or procedural barriers to hiring and provide an opportunity for employee organizations to offer input.

Per the Fiscal Year 2025–26 adopted budget, the City Council approved a total of 72 full-time equivalent (FTE) positions, which remains unchanged in the Fiscal Year 2026–27 proposed budget. As of June 10, 2026, the City has eight (8) vacancies, which is an 11.1% vacancy rate, six (6) of which are in represented classifications within the Teamsters Local 1932 bargaining unit (the City’s only recognized employee organization).

Staff retention and maintaining a positive workplace culture are priorities for the Human Resources Department and City management. The HR Department coordinates a variety of employee engagement activities designed to encourage collaboration across departments and strengthen working relationships. These efforts contribute to improved employee morale, enhanced organizational effectiveness, and high-quality customer service. Additionally, the City continues to maintain a competitive benefits package and actively seeks innovative ways to advertise open positions to reach a broader and more qualified candidate pool. Recruitment strategies include the use of social media platforms, as well as partnerships with vocational schools and professional organizations to target specialized audiences. These efforts have resulted in a strong pool of candidates and successful hiring outcomes.

AB 2561 also requires agencies to identify any necessary changes to policies, procedures, or recruitment activities that may create hiring obstacles. At this time, staff has not identified any such barriers. Potential barriers to recruitment and retention may include competitive labor market conditions, limited candidate availability for specialized positions, and the time required to complete public sector hiring processes. Despite these potential barriers, the City continues to evaluate its procedures to identify opportunities for improvement and to minimize delays in recruitment and onboarding.

Item 2.2

FISCAL IMPACT
There is no fiscal impact associated with this report.

ENVIRONMENTAL CONSIDERATIONS
This item is not subject to the California Environmental Quality Act (CEQA) pursuant to Section 15378(b)(2).

CONSIDERATION OF STRATEGIC PRIORITIES
This item aligns with the City Council’s Strategic Priority No. 3 to, “invest in attracting, retaining and developing staff”.

RECOMMENDED ACTION
It is recommended that the City Council conduct a public hearing to receive public input; and receive/file this status update report on the City’s personnel vacancies, recruitment, and retention efforts, pursuant to Assembly Bill (AB) 2561.

ATTACHMENT
None

MEETING
DATE: June 10, 2026
TO: Honorable Mayor and Members of the City Council
THROUGH: Erik Sund, City Manager
FROM: Dena Heald, Director of Finance
SUBJECT: Fiscal Year 2026-27 Budget Adoption

BACKGROUND & DISCUSSION
City Council will conduct a public hearing to receive input on the proposed budget for Fiscal Year 2026-27. At the close of the public hearing, City Council will consider approval of a resolution adopting the budget for Fiscal Year 2026-27. In addition, the City Council will consider authorization to execute the Law Enforcement Services Contract for Fiscal Year 2026-27, which is incorporate into the proposed budget.

The proposed budget for Fiscal Year 2026-27 ensures continuity of services and maintains existing staffing levels; provides funding for public safety; invests in street and capital improvements as well as reserves; prioritizes quality of life in our residential communities; provides economic development support to the business community; and, remains focused on implementing technology improvements for more efficient services. In preparation for budget adoption, the management team met with the City Council budget subcommittee during the month of April and held a budget workshop at the City Council Special Meeting on May 13. The proposed budget includes conservative revenue projections, funding for ongoing operations, investments in the Capital Improvement Program and reserves, and the resources to achieve the objectives outlined in the City Manager’s budget transmittal letter which are designed to meet the Strategic Priority Goals established by the City Council.

The annual renewal of the San Bernardino County law enforcement contract will provide for the continuation of services at the existing staffing level. The cost for services is slightly higher than the previous contract; however, labor negotiations are underway and could result in a cost adjustment. Consistent with conservative budgeting practices, a small budget contingency has been incorporated into the proposed budget to offset a potential adjustment to the labor agreement. It is recommended that the City Council authorize the City Manager to take the necessary steps to execute the law enforcement contract for Fiscal Year 2026-27.

FISCAL IMPACT
The City’s fiscal status across all funds remains solid with sufficient resources to provide for an efficient operating budget and ongoing investments in capital improvements and reserves. The proposed budget appropriations of $67.2 million includes General Fund expenditures of $28.3 million and a $9.0 million investment in capital improvements and infrastructure. The law enforcement contract has been incorporated into the proposed budget.

Item 2.3

ENVIRONMENTAL CONSIDERATIONS
None requiring review under California Environmental Quality Act.

CONSIDERATIONS OF STRATEGIC PRIORITIES
This item aligns with Strategic Priority Goal No. 1, to “ensure fiscal responsibility”.

RECOMMENDED ACTION
It is recommended that the City Council take the following actions:

1. Conduct a public hearing to receive comments regarding the recommended Fiscal Year 2026-27 City Budget and 5-Year Capital Improvement Program, and adopt Resolution No. 2026-XX Adopting the Fiscal Year 2026-27 Budget, and

2. Authorize the City Manager to execute the Fiscal Year 2026-27 Law Enforcement Services Contract.

ATTACHMENT

1. Fiscal Year 2026-27 Proposed Budget & 5-Year Capital Improvement Program (CIP)

2. Resolution No. 2026-XX adopting the Fiscal Year 2026-27 budget Item 2.3
Attachment 1

TABLE OF CONTENTS
Introduction 4
City Manager's Message 5
Vision, Mission & Goals 9
Organizational Structure 10
Governing Body 11
Level of Budget Control 12
Summaries 13
Schedule of Revenues and Expenditures by Fund & Category 15 Schedule of Personnel 27
Transfers 28
General Fund 29
General Fund Summary of Revenues & Expenditures 30
General Fund Detail of Revenues 35
General Fund Detail of Expenditures by Department 37
City Council 38
City Manager (Management Services) 40
City Clerk 42
City Attorney 45
Administrative Services 47
Community & Economic Development 50
Finance/Treasury Services 53
Public Works 56
Waste Management Funds 60
Sanitation (Wastewater) Fund 61
Refuse (Solid Waste) Fund 65
Capital Project Funds 69
Capital Projects Fund 70
Street Improvements Fund 73
Special Revenue Funds 76
Fire Protection District Fund 77
Village Streetscape Maintenance Fund 80
Tourism Business Improvement District (TBID) Fund 83
Traffic Safety Fund 86
Gas Tax – Highway User Tax Account (HUTA) Fund 89
Gas Tax – Road Maintenance and Repair Account (RMRA) Fund 92 Measure I – Local 10-40 Fund 95
Measure I – Major Local Highways Program (MLHP) Fund 98 Mobile Source Air Pollution Fund 99
Mountain Transit (MTA) Fund 101
Local Transportation 104
Property Lease General Operations Fund 106
Pass-through Fees Fund 109
Public, Education, and Government (PEG) Access Fund 112 Measure Y Transient Occupancy Tax (TOT) Fund 115
SB1383 Grant Fund 118
Grant Funding Fund 121
Supplemental Law Enforcement Services Fund 124
Growth Management Funds 127
Development Impact – General Facilities Fund 128
Development Impact – Circulation Fund 130
Development Impact – Drainage Fund 132
Development Impact – Public Facilities Fund 135
Development Impact – Parkland Fund 137
Development Impact – Fire Suppression Fund 139
Capital Improvement Program 141
One Year Plan 142
Multi-Year Plan 143
Capital Projects 144
Equipment and Vehicles 145
Heavy Equipment 146
Vehicle Replacements 148
Facilities 150
Bartlett Event Space 152
Beaver / Badger Parking Lot Improvements 154
City Hall Repairs & Improvements 156
Curb & Sidewalk Improvements 158
Demolition of City Owned Properties 160
Fire Protection District Property Site Improvements 162 General Plan Amendment 164
PAC Facility Improvements (Lighting, Safety Assessment) 166 Public Parking Lot Assessment & Improvements 168
Public Works Facility Improvements 170
Sanitation 172
Generator and Automatic Transfer Switch (ATS) Replacement 173 Sanitary Sewer Cured-in-Place Pipe (CIPP) 175
SCADA System Upgrades 177
Sewer Cleaning & Inspection Project 179
Sewer Ponds Site Improvements 181
Wet Well Rehabilitation 183
Streets 185
Annual Citywide Line Striping 186
Annual Crack Seal of City Streets 188
Annual Street Rehabilitation 190
Street Improvement - Clubview Drive 192
Street Sign Replacement Project 194
Trails and Parks 196
Rathbun Creek Trail Segment 2 197
Rathbun Creek Trail Segment 4 199
Rathbun Creek Trailhead Restroom 201
Appendix 203
Glossary of terms 204
Salary Schedule 205
Resolutions to Adopt the Budget 206
Resolutions to Adopt the Capital Improvement Plan 207
Resolutions to Adopt the GANN Limit Calculations 208
Master Fee Schedule 209
Adopted Budget
Fiscal Year 2026-27

CITY COUNCIL
Randall Putz, Mayor (District 3)
Kendi Segovia, Mayor Pro Tem (District 1)
Rick Herrick, Councilmember (District 2)
Perri Melnick, Councilmember (District 4)
Charles Hicks, Jr., Councilmember (District 5)
___________________________________________________________________

ADMINISTRATION
Erik Sund, City Manager
Erica Stephenson, Assistant City Manager/City Clerk
Sean Sullivan, Assistant City Manager/Public Works Director Dena Heald, Director of Finance/City Treasurer
Rachel Bowman, Administrative Services Director
Kelly Tinker, Community and Economic Development Director Prepared by:

Finance/Treasury Services Department
P.O. Box 10000
39707 Big Bear Blvd.

Big Bear Lake, CA 92315
(909) 866-5831
www.BigBearLake.gov
Table of Contents Introduction
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 4 City Manager's Message
Honorable Mayor and Councilmembers:

I am pleased to present a balanced Operating Budget and Capital Improvement Program for the City of Big Bear Lake for Fiscal Year FY 2026-27 (July 1, 2026 to June 30, 2027).

The total City budget amounts to $75.3 million with the General Fund budget at $28.5 million, with $2.65 million in reserve contributions and a full time employee count of 72 budgeted positions.

The theme for the Fiscal Year 2026/27 budget is best described as the Year of Advancement. In previous fiscal years, our budget emphasized adaptability. Continuing forward through both achievements and setbacks with resilience, these efforts have positioned the City on a clear path towards advancement. Building on this momentum, the City will shift its focus from planning and prioritization in areas such as economic development, fiscal strength, and capital improvements to the execution and establishment of these initiatives. This transition marks a critical step forward, as we move from laying the groundwork to delivering measurable outcomes that strengthen our community.

The City of Big Bear Lake is known for its picturesque, four-seasons mountain setting and seasonal tourism. However, significant fluctuations in visitor volume place a considerable strain on our current utility infrastructure, creating challenges for both residents and visitors. Advancing our infrastructure to meet these demands is essential to ensuring reliability, accessibility, and quality of life year-round. By investing in the City’s financial foundation through conservative forecasting and responsible spending, we will continue to strengthen and grow the City’s fund balance.

These efforts will support strategic investments that enhance infrastructure, improve service delivery, and ensure long-term sustainability. Through thoughtful planning and deliberate execution, the City will advance its infrastructure to better withstand seasonal fluctuations while maintaining dependable service for our full-time residents.

Strategic Priorities
As we approach the FY 2026-27 budget, it is important to revisit the strategic priorities that the City Council initiated in the FY 2023-2024 budget process and have revisited every budget process thereafter. These priorities set the goals of the City Council, City Manager, and City staff; objectives are incorporated into the budget to achieve these strategic priorities. As you can see, we have initiated some new objectives and have provided status on all objectives.

City Manager's Message Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 5 As we developed the budget for fiscal year 2026-27, City staff reviewed the objectives and priorities to determine if any changes were needed. The City has advanced a number of strategic priorities in fiscal year 2025-26, implementing the City’s new online permitting program for 24/7 access, completing the Rathbun Drive & Moonridge Road Rehabilitation, which includes creating 120 new public parking spaces to the Moonridge Corridor to activate economic development, completion of the Castle Rock trail & parking lot, and continued the investment of funding the Small Business Façade Improvement Grant.

The City is advancing a number of new priorities in fiscal year 2026-27 to ensure future economic growth and support, financial stability, improved service delivery through technology, and the on-going commitment and support of City staff. The City has acquired properties, the Beaver and Badger lots, to expand public parking opportunities in the Village, the Finance team will be implementing an investment and broker service to enhance the City’s portfolio, Public Works will be completing a Master Sewer Rate Study to ensure an on-going investment the City’s aging sewer infrastructure, Community Development will conduct a mobility study to seek improvements to the flow of pedestrian traffic, and the Finance Department will develop and implement a 2 year budget for FY 2027 through FY 2029 which improve the delivery of capital improvement projects.

This budget includes funding for public safety, continued prioritization of the quality of life in our residential communities, the ongoing investment in the City’s Capital Improvement and Maintenance Projects, providing economic development support the City’s business community, continue advancing the City’s communications, and the ongoing implementation of technology improvements to provide more efficient services.

City staff have continued to focus on maintaining the quality of the services they provide to the public, while minimizing expenses and adding efficiencies wherever possible. As a result, the City’s operating position continues to be positive and available to address forecasted cost increases; while the City has committed to focusing on funding reserves so they are available to offset any future economic downturn while still being responsive to our residents' needs and providing the best services possible. The City continues to operate with staff vacancies and remains committed to delivering essential City services. I would like to thank City Council and City staff for their commitment to the City and its citizens.

Economic Outlook
The City’s economic outlook continues to look favorable. We saw the economy expanding during the last four fiscal years, however there are new forecast considerations:

Housing Prices
Inflation
Job Growth
Increased Construction Costs
Increased Gas Prices
City Manager's Message Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 6 The City continues to see moderate increases in its property and transient occupancy tax revenues, while sales tax remains healthy. The annual outlook for sales tax forecasts moderate growth, approximately a 2.1% increase; restaurants and hotels are forecasting approximately 7.4% growth. These areas of economic growth compliment the City’s significant revenue sources and continue to contribute positively to improving the outlook for the City of Big Bear Lake. It is important to note, the City always remains cautious in our budget forecasting, knowing these positive trends can change relatively quickly. The City is committed to maintaining a strong fiscal foundation and will remain conservative in our fiscal actions and forecasting.

The Budget
The City is seeing its “Advancement” with a number of items included in this year’s budget: appropriate staffing levels to better serve the community, continued transparency and ever evolving communication, ongoing commitment to improving infrastructure, and continued fiscal responsibility. City Management prioritizes maintaining a positive operating position to absorb anticipated cost increases and effects of any inflationary impacts.

The City realizes potential future cost increases may occur and will maintain a conservative financial position. As part of the development of the FY 2026-27 budget, staff continually seek opportunities to improve City services and maintain adequate staffing levels. These actions are summarized in following paragraphs by category below:

Staffing: City Management continually assesses all City Departments; in an effort to identify redundancies and gain operational efficiencies while being proactively responsive to the current needs of the organization. The City is diligent in evaluating vacancies to determine the priority in the recruitment process to compliment the effective delivery of City services. The staffing for FY 2026-27 has been reorganized to better serve the City and provide a strong foundation for succession. The Staffing section of the budget document contains additional FTE information.

Compensation and Benefits: The City and the employee association continue to have a fantastic relationship and the City Council adopted a three year MOU (ending June 30, 2026) that is a fair and a balanced package that compliments the City’s budget while reflecting a fair investment in City staff. The City will revisit the MOU in May of 2026, any financial impacts will be presented in fiscal year 2026/27 budget process.

Pension: Pension actuarial contribution rates for FY 2026-27 will be slightly less than the prior year based on the June 2025 actuarial reports. The payments are anticipated to remain mostly flat over time as SBCERA continues to pay down past unfunded liabilities.

Maintenance: While costs continue to rise due to a number of factors, the City is allocating $5.3 million to ensure existing capital assets are properly maintained extending the asset lives and lowering future replacement costs.

Capital Projects: Prioritized projects in the proposed $9.5 million budget include the completion of the Beaver and Badger parking lots, on-going street rehabilitation, improvements to the City’s Fire Protection District properties, investments in the City’s sewer and sanitation infrastructure, and continued funding in the Performing Arts Center.

The City's budget continues to allocate resources to address public safety. These costs are dedicated to quality of life issues within the City. Key Public Safety costs include:

San Bernardino Sheriff's Department (SBSD): The FY 2025-26 Police Services contract amount of $6.3 million increases in FY 2026-27 to $7 million. This increase is contributed to the increase in the Sherrif’s liability fund.

San Bernardino County Fire: The Big Bear Lake Fire Protection District, which is comprised of the City Council, has initiated the process to transition to San Bernardino County Fire for improved and increased fire and medical services.

Neighborhood Preservation/Code Enforcement: These two programs together total $1.7 million and address quality of life issues, the implementation of Beautify Big Bear Lake, year round parking enforcement, and other municipal code services.

City Manager's Message Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 7 Accomplishments
There have been a number of key accomplishments in FY 2025-26 including: completion and opening of the Castle Rock Trailhead Parking Lot; street rehabilitation of Moonridge Road and Rathbun Drive, such as new pavement and sidewalk, and sidewalk improvements; continued investment and expansion of the City’s summer concert series and holiday events; on-going commitment to communication through the Big Bear Lake 365, City of Big Bear Lake’s first app; Implementation of a new budget software program for improved transparency; staffing realignment to better serve the community; the kickoff of the City’s General Plan Update, which will guide the City on housing, land use, transportation and economic vitality for the next 20 years; the launch and implementation of the City’s new online permitting system, Accela, to help streamline development review processes; continued support for affordable housing development through the inclusion of Accessory Dwelling Units within the City’s Vacation Rental Program to provide additional long-term housing options for the community; and facilitating exciting economic development with new businesses coming online like iHOP/Applebee’s, Rosa’s Restaurant, Little Caesar’s Pizza, the Burgundy Hotel, and much more on the horizon for the FY 2026-27.

Summary
In FY 2026-27, we will continue to focus on implementing the City Council's strategic priorities while maintaining a balanced budget, providing quality services to the residents and businesses, and implementing the adopted Capital Improvement and Maintenance Program. Over the next fiscal year, City staff will be continuing to improve the City’s financial foundation, infrastructure, and supporting City staff.

I am very fortunate for the support of the City Council and their leadership, with an amazing City staff, this City is in a great position to do great things. As always, the City stands ready to address next year's challenges and opportunities knowing we are resilient and can take on anything thrown our way.

Erik Sund
City Manager
City Manager's Message Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 8 Vision, Mission & Goals
Vision
To provide an exceptional mountain resort experience for visitors and residents.

Mission
Secure our future through a proactive, open, and responsive government focused on infrastructure, development standards, fiscal responsibility, public safety, and community pride for our residents, visitors, and businesses.

Goals
Continue high levels of community relations, and increase the public's confidence and trust in City government.

Ensure the long-term financial viability of the City through effectiveness, efficiency, and accountability within the organization.

Enhance Opportunities for recruitment and retention of outstanding employees by improving the working environment, relative to technology and training, for City employees.

Continue to focus specified resources for the City on constructing, repairing, and maintaining major capital improvements, infrastructure, and public safety needed to serve the community.

Promote the community's total economic vitality for the benefit of all stakeholders.

Vision, Mission & Goals Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 9 Organizational Chart
The City Council appoints the City Manager as well as the Department of Water Board of Directors. In addition, the City Council members also represent the Fire Protection District as the Board of Directors. Administration of the Department of Water is handled separately from the remaining operations of the City.

The City Manager leads all operations of the City, including providing leadership to multiple operational departments.

For Fiscal Year 2026-27 the City of Big Bear Lake's full-time equivalent positions will remain at 72 full-time employees.

Organizational Structure Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 10 City of Big Bear Lake
Governing Body
Council-Manager Form of Government
City Council
The City Council is comprised of five Council Members who are elected to serve four-year terms and is the legislative authority that creates the policies and laws under which the City operates. The City Council appoints a mayor annually for a one-year term. The City Council appoints the City Manager, City Attorney, City Clerk and City Treasurer and ratifies appointments to the City Council Advisory Boards and Commissions. Members of the City Council are appointed to serve on internal subcommittees, advisory boards, commissions, and inter-agency committees.

Additionally, the City Council serve as the Board of Directors for the City of Big Bear Lake's Fire Protection District.

Governing Body Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 11 Level of Budget Control
The annual budget, as adopted by the City Council, establishes the total appropriation for each department’s operation. Any increase to the total appropriation requires City Council approval.

Budget Appropriation Transfers
Occasionally, it is necessary to transfer an available appropriation or portion thereof between accounts, departments, or funds. According to the Budget Transfer Procedure number 83-13, the levels of budgetary control are as follows:

Transfers within a department: Appropriation transfers between accounts within a department may be made with the concurrence of the Department Director and the Director of Finance.

Transfers between departments: Appropriation transfers between departments within the same fund may be made with the concurrence of the Department Directors, Director of Finance, and the approval of the City Manager.

Transfers between “funds”: Appropriation transfers may be made between funds as long as fund restrictions permit a transfer and the program being affected is common to both funds. The transfer requires the concurrence of managing Department Directors, Director of Finance, and approval of the City Manager. The appropriation transfer may not exceed $25,000.

Other transfers: All other budget transfers require the approval of the governing body (e.g. City Council).

Level of Budget Control Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 12 Summary of All Funds
Summaries Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 13 Summaries Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 14 All Funds Summary - Revenue and
Expenditures
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $25M
$50M
$75M
$100M
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(% Change)
Beginning Fund Balance $31,660,464 $33,695,080 $33,511,021 $33,511,021 $23,986,133 -28.42% Revenues
Property Taxes $6,673,129 $6,337,336 $14,988,700 $14,991,200 $15,252,100 1.74% Sales Taxes $3,466,025 $3,325,536 $3,608,000 $3,498,368 $3,566,000 1.93% Transient Occupancy Taxes $10,613,392 $11,312,532 $11,203,000 $11,314,000 $11,568,750 2.25% Licenses & Permits $1,857,907 $1,757,232 $1,823,000 $1,823,500 $1,823,500 - Other Taxes $2,337,399 $1,838,483 $1,469,110 $1,679,111 $1,699,706 1.23% Franchise Fees $950,090 $1,007,141 $1,187,000 $1,180,000 $1,180,000 - Subventions & Grants $1,082,108 $860,079 $3,164,676 $1,964,735 $1,203,154 -38.76% Current Service Charge $12,735,164 $14,152,309 $14,984,410 $14,436,340 $15,601,600 8.07% Building & Safety Fees $562,258 $393,206 $810,440 $554,840 $554,840 - General Fines $606,527 $252,154 $345,000 $301,661 $315,000 4.42% Use of Money & Property $1,680,330 $1,942,190 $997,400 $986,151 $876,300 -11.14% Miscellaneous $5,499,783 $5,021,494 $5,633,510 $5,490,510 $5,409,720 -1.47% Operating Transfers $13,052,356 $11,632,908 $19,257,863 $16,583,793 $11,757,741 -29.10% Total Revenues $61,116,467 $59,832,600 $79,472,109 $74,804,209 $70,808,411 -5.34% Expenditures
Personnel Services $10,229,630 $10,715,251 $11,866,700 $11,899,246 $13,107,341 10.15% Supplies $924,903 $748,196 $985,500 $936,700 $967,100 3.25% Schedule of Revenues and Expenditures by Fund & Category Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 15 Revenues by Fund
Historical Revenue by Fund
Measure I-Major Local 10-40 General Trust-Interest Earning Pass-through Fees Mobile Source Air Pollution SB1383 Grant Fund Developer Impact-Gen'l Fac Developer Impact-Public Fac PEG Access Developer Impact-Parkland Community Dev Block Grant CDBG Developer Impact-Fire Supp Local Transportation Developer Impact-Drainage Developer Impact-Circulation Gas Tax - RMRA Suppl Law Enforcement AB3229 Traffic Safety Property Lease General Operations Mountain Transit (MTA) Redevelop Obligation Retire Measure I-Local 10-40 Gas Tax - HUTA Village Streetscape Maint Grant Funding
Measure Y TOT Street Improvements Fire Protection District Tourism Business Impr District Refuse Capital Projects
Sanitation General Fund
Category FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(% Change)
Other Services & Charges $24,325,561 $26,046,347 $40,018,270 $39,122,793 $37,674,237 -3.70% Capital Outlay $9,376,563 $10,363,231 $18,382,025 $15,786,565 $11,013,279 -30.24% Debt Service $149,190 $94,246 - - - -
Interfund Transfers $13,052,356 $11,632,908 $19,252,863 $16,583,793 $11,757,741 -29.10% Total Expenditures $58,058,203 $59,600,179 $90,505,358 $84,329,097 $74,519,698 -11.63% Total Revenues Less Expenditures $3,058,265 $232,421 -$11,033,249 -$9,524,888 -$3,711,287 -61.04% Ending Fund Balance $34,718,729 $33,927,501 $22,477,772 $23,986,133 $20,274,846 -15.47% $61M $60M
$79M
$71M
FY2024 FY2025 FY2026 FY2027
0 $25M
$50M
$75M
$100M
Schedule of Revenues and Expenditures by Fund & Category Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 16 FY27 Revenues by Fund
General Fund $25,717,442 36.32%
Sanitation $9,579,000 13.53%
Fire Protection District $8,864,200 12.52%
Capital Projects $6,175,000 8.72%
Refuse $5,578,000 7.88%
Tourism Business Impr District $4,970,000 7.02%
Street Improvements $2,871,800 4.06%
Measure Y TOT $2,443,750 3.45%
Grant Funding $1,128,154 1.59%
Gas Tax - HUTA $739,063 1.04%
Village Streetscape Maint $525,319 0.74%
Measure I-Local 10-40 $522,500 0.74%
Mountain Transit (MTA) $500,000 0.71%
Property Lease General
Operations
$375,000 0.53%
Traffic Safety $220,000 0.31%
Suppl Law Enforcement AB3229 $150,700 0.21%
Gas Tax - RMRA $141,443 0.20%
SB1383 Grant Fund $66,500 0.09%
PEG Access $55,000 0.08%
Developer Impact-Parkland $35,000 0.05%
Developer Impact-Drainage $35,000 0.05%
Developer Impact-Circulation $35,000 0.05%
Developer Impact-Fire Supp $27,500 0.04%
Developer Impact-Public Fac $25,500 0.04%
Developer Impact-Gen'l Fac $17,500 0.02%
Mobile Source Air Pollution $5,200 0.01%
Pass-through Fees $4,840 0.01%
Measure I-Major Local 10-40 $0 0.00%
Category FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Property Lease General
Operations $380,391 $264,083 $464,921 $477,872 $375,000 -21.53% General Fund $24,908,673 $25,133,907 $25,377,491 $25,287,749 $25,717,442 1.70% Sanitation $7,387,807 $8,154,244 $8,540,310 $8,556,040 $9,579,000 11.96%

70.8M
Revenues by Fund
Schedule of Revenues and Expenditures by Fund & Category Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 17 Category FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Traffic Safety $369,414 $166,634 $220,000 $206,661 $220,000 6.45% Gas Tax - HUTA $1,129,933 $772,529 $544,150 $736,397 $739,063 0.36% Gas Tax - RMRA $130,243 $137,564 $133,860 $133,414 $141,443 6.02% Measure I-Local 10-40 $680,512 $530,247 $512,600 $512,600 $522,500 1.93% Measure I-Major Local 10-40 - - - - - -
Mobile Source Air Pollution $7,922 $7,529 $5,500 $5,200 $5,200 - Mountain Transit (MTA) $333,333 $500,000 $500,000 $500,000 $500,000 - Local Transportation - - $303,518 $303,518 - -100.00%
Village Streetscape Maint $1,839,211 $417,853 $515,600 $515,600 $525,319 1.88% Pass-through Fees $3,841 $4,439 $4,840 $4,840 $4,840 -
PEG Access $61,013 $60,163 $52,500 $55,000 $55,000 -
Measure Y TOT $2,785,161 $2,665,984 $2,514,000 $2,514,000 $2,443,750 -2.79% SB1383 Grant Fund $5,737 $7,423 $66,125 $66,125 $66,500 0.57% Community Dev Block Grant
CDBG
- $208,004 $68,566 - - -
Grant Funding $1,064,895 $636,277 $2,718,167 $1,586,792 $1,128,154 -28.90% Capital Projects $6,260,156 $5,828,714 $9,811,734 $7,768,674 $6,175,000 -20.51% Developer Impact-Gen'l Fac $33,868 $40,563 $74,800 $17,500 $17,500 - Developer Impact-Circulation $93,013 $94,099 $187,700 $35,000 $35,000 - Developer Impact-Drainage $77,826 $100,944 $164,200 $35,000 $35,000 - Developer Impact-Public Fac $77,650 $52,171 $67,500 $25,500 $25,500 - Developer Impact-Parkland $95,606 $64,610 $75,000 $35,000 $35,000 - Developer Impact-Fire Supp $33,979 $74,924 $157,600 $27,500 $27,500 - Street Improvements $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -53.09% Refuse $4,634,808 $5,115,256 $5,454,787 $5,437,787 $5,578,000 2.58% General Trust-Interest
Earning $146 $140 - - - -
Suppl Law Enforcement
AB3229
$204,156 $213,845 $157,500 $150,700 $150,700 -
Tourism Business Impr
District $4,910,366 $4,512,161 $5,093,000 $4,950,000 $4,970,000 0.40% Redevelop Obligation Retire $1,410,143 $765,954 - - - - Fire Protection District - - $8,763,800 $8,737,400 $8,864,200 1.45% Total Revenues $61,116,467 $59,832,600 $79,472,109 $74,804,209 $70,808,411 -5.34% Schedule of Revenues and Expenditures by Fund & Category Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 18 Revenues by Revenue Type
Historical Revenue by Revenue Type
General Fines Building & Safety Fees Franchise Fees
Use of Money & Property Subventions & Grants Licenses & Permits Other Taxes Sales Taxes Miscellaneous
Property Taxes Transient Occupancy Taxes Operating Transfers Current Service Charge
FY27 Revenues by Revenue Type
Current Service Charge $15,601,600 22.03%
Property Taxes $15,252,100 21.54%
Operating Transfers $11,757,741 16.61%
Transient Occupancy Taxes $11,568,750 16.34%
Miscellaneous $5,409,720 7.64%
Sales Taxes $3,566,000 5.04%
Licenses & Permits $1,823,500 2.58%
Other Taxes $1,699,706 2.40%
Subventions & Grants $1,203,154 1.70%
Franchise Fees $1,180,000 1.67%
Use of Money & Property $876,300 1.24%
Building & Safety Fees $554,840 0.78%
General Fines $315,000 0.44%
$61M $60M
$79M
$71M
FY2024 FY2025 FY2026 FY2027
0 $25M
$50M
$75M
$100M

70.8M
Schedule of Revenues and Expenditures by Fund & Category Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 19 Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Property Taxes $6,673,129 $6,337,336 $14,988,700 $14,991,200 $15,252,100 1.74% Sales Taxes $3,466,025 $3,325,536 $3,608,000 $3,498,368 $3,566,000 1.93% Transient Occupancy Taxes $10,613,392 $11,312,532 $11,203,000 $11,314,000 $11,568,750 2.25% Licenses & Permits $1,857,907 $1,757,232 $1,823,000 $1,823,500 $1,823,500 - Other Taxes $2,337,399 $1,838,483 $1,469,110 $1,679,111 $1,699,706 1.23% Franchise Fees $950,090 $1,007,141 $1,187,000 $1,180,000 $1,180,000 - Subventions & Grants $1,082,108 $860,079 $3,164,676 $1,964,735 $1,203,154 -38.76% Current Service Charge $12,735,164 $14,152,309 $14,984,410 $14,436,340 $15,601,600 8.07% Building & Safety Fees $562,258 $393,206 $810,440 $554,840 $554,840 - General Fines $606,527 $252,154 $345,000 $301,661 $315,000 4.42% Use of Money & Property $1,680,330 $1,942,190 $997,400 $986,151 $876,300 -11.14% Miscellaneous $5,499,783 $5,021,494 $5,633,510 $5,490,510 $5,409,720 -1.47% Operating Transfers $13,052,356 $11,632,908 $19,257,863 $16,583,793 $11,757,741 -29.10% Total Revenues $61,116,467 $59,832,600 $79,472,109 $74,804,209 $70,808,411 -5.34% Expenditures by Fund
Historical Expenditures by Fund
Pass-through Fees SB1383 Grant Fund Developer Impact-Drainage Community Dev Block Grant CDBG Local Transportation PEG Access Gas Tax - RMRA Redevelop Obligation Retire Suppl Law Enforcement AB3229 Traffic Safety Property Lease General Operations Mountain Transit (MTA) Village Streetscape Maint Measure I-Local 10-40 Gas Tax - HUTA Grant Funding Fire Protection District Street Improvements Measure Y TOT Refuse Tourism Business Impr District
Capital Projects Sanitation General Fund
Revenues by Revenue Type
$58M $60M
$91M
$75M
FY2024 FY2025 FY2026 FY2027
0 $25M
$50M
$75M
$100M
Schedule of Revenues and Expenditures by Fund & Category Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 20 FY27 Expenditures by Fund
General Fund $28,334,212 38.02%
Sanitation $10,521,931 14.12%
Fire Protection District $7,335,163 9.84%
Capital Projects $6,175,000 8.29%
Refuse $5,646,289 7.58%
Tourism Business Impr District $4,970,000 6.67%
Measure Y TOT $4,225,000 5.67%
Street Improvements $2,871,800 3.85%
Grant Funding $1,128,154 1.51%
Gas Tax - HUTA $740,000 0.99%
Village Streetscape Maint $525,319 0.70%
Measure I-Local 10-40 $524,700 0.70%
Mountain Transit (MTA) $500,000 0.67%
Property Lease General
Operations
$375,000 0.50%
Traffic Safety $220,000 0.30%
Suppl Law Enforcement AB3229 $150,000 0.20%
Gas Tax - RMRA $134,930 0.18%
PEG Access $75,000 0.10%
SB1383 Grant Fund $66,500 0.09%
Pass-through Fees $700 0.00%
Category FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Property Lease General
Operations $425,837 $264,083 $477,872 $477,872 $375,000 -21.53% General Fund $24,322,677 $23,223,383 $31,422,672 $31,201,000 $28,334,212 -9.19% Sanitation $8,034,627 $7,614,930 $10,646,112 $10,651,572 $10,521,931 -1.22% Traffic Safety $369,414 $166,634 $220,000 $220,000 $220,000 - Gas Tax - HUTA $1,129,933 $772,529 $544,150 $745,000 $740,000 -0.67% Gas Tax - RMRA $130,429 $132,350 $138,234 $138,234 $134,930 -2.39% Measure I-Local 10-40 $573,453 $845,255 $787,379 $787,379 $524,700 -33.36% Mountain Transit (MTA) $333,333 $500,000 $500,000 $500,000 $500,000 - Local Transportation - - $303,518 $303,518 - -100.00%
Village Streetscape Maint $473,467 $417,853 $523,213 $515,600 $525,319 1.88% Pass-through Fees - - - $700 $700 -
PEG Access $19,688 - $400,000 $400,000 $75,000 -81.25%

74.5M
Expenditures by Fund
Schedule of Revenues and Expenditures by Fund & Category Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 21 Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Measure Y TOT $2,873,293 $4,495,969 $7,026,956 $5,411,956 $4,225,000 -21.93% SB1383 Grant Fund $5,575 $4,262 $68,587 $68,587 $66,500 -3.04% Community Dev Block Grant
CDBG
$38,948 $169,056 $68,566 - - -
Grant Funding $962,624 $1,369,710 $1,795,877 $667,723 $1,128,154 68.96% Capital Projects $6,260,156 $5,828,714 $9,811,734 $7,768,674 $6,175,000 -20.51% Developer Impact-Drainage - - $200,000 $200,000 - -100.00% Street Improvements $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -53.09% Refuse $4,408,912 $4,947,152 $5,569,762 $5,521,564 $5,646,289 2.26% Suppl Law Enforcement
AB3229
$234,408 $227,973 $125,000 $125,000 $150,000 20.00%
Tourism Business Impr
District
$4,878,272 $4,968,369 $5,814,552 $5,183,845 $4,970,000 -4.13% Redevelop Obligation Retire $386,493 $349,616 - - - -
Fire Protection District - - $7,138,834 $7,318,534 $7,335,163 0.23% Total Expenditures $58,058,203 $59,600,179 $90,505,358 $84,329,097 $74,519,698 -11.63% Expenditures by Department
Historical Expenditures by Department
Fiduciary/Custodial Fund City Council City Attorney
City Clerk Finance / Treasury Services Administrative Services Community & Economic Development Reserves / Interfund Transfers Waste Management Management Services Public Works
$58M $60M
$91M
$75M
FY2024 FY2025 FY2026 FY2027
0 $25M
$50M
$75M
$100M
Schedule of Revenues and Expenditures by Fund & Category Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 22 FY27 Expenditures by Department
Management Services $19,938,198 26.76%
Public Works $18,305,344 24.56%
Waste Management $16,168,220 21.70%
Reserves / Interfund Transfers $9,602,741 12.89%
Community & Economic
Development
$4,481,489 6.01%
Administrative Services $2,947,482 3.96%
Finance / Treasury Services $1,567,057 2.10%
City Clerk $770,367 1.03%
City Attorney $490,000 0.66%
City Council $248,800 0.33%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
City Council $186,127 $215,511 $264,400 $282,800 $248,800 -12.02% Management Services $11,442,626 $11,852,676 $19,948,732 $19,482,178 $19,938,198 2.34% City Clerk $520,533 $564,591 $720,000 $738,901 $770,367 4.26% Finance / Treasury Services $1,115,942 $1,152,433 $1,183,500 $1,408,723 $1,567,057 11.24% Administrative Services $1,779,320 $2,471,037 $2,737,233 $2,953,504 $2,947,482 -0.20% City Attorney $401,937 $381,923 $526,000 $490,000 $490,000 - Public Works $14,894,311 $15,750,589 $24,933,554 $21,772,835 $18,305,344 -15.93% Community & Economic
Development
$3,834,061 $3,545,573 $8,391,772 $8,053,598 $4,481,489 -44.35% Reserves / Interfund Transfers $11,053,314 $10,754,148 $15,584,293 $12,973,423 $9,602,741 -25.98% Waste Management $12,443,539 $12,562,082 $16,215,874 $16,173,136 $16,168,220 -0.03% Fiduciary/Custodial Fund $386,493 $349,616 - - - -
Total Expenditures $58,058,203 $59,600,179 $90,505,358 $84,329,097 $74,519,698 -11.63% Expenditures by Division
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
City Council $186,127 $215,511 $264,400 $282,800 $248,800 -12.02%

74.5M
Expenditures by Department
Expenditures by Division
Schedule of Revenues and Expenditures by Fund & Category Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 23 Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Traffic Utilities $11,299 $12,830 $14,000 $17,000 $17,000 - Animal Regulation $57,486 $59,301 $66,400 $62,602 $63,904 2.08% Street Maintenance & Snow
Removal
$2,830,162 $2,837,838 $3,380,800 $3,039,603 $3,505,685 15.33% Vehicle Maintenance $194,977 $281,903 $236,400 $229,100 $360,628 57.41% Street Lighting $88,531 $93,655 $107,000 $102,200 $102,200 - City Parking Lots & Facilities $355,668 $381,501 $474,500 $464,490 $448,601 -3.42% City Parks & Trails $729,375 $915,080 $1,081,300 $1,168,405 $1,210,270 3.58% Civic Center $333,336 $323,806 $467,800 $444,802 $427,365 -3.92% Property Lease General
Operations
$425,837 $264,083 $477,872 $477,872 $375,000 -21.53%
City Manager $285,841 $389,118 $346,700 $356,899 $391,799 9.78% City Clerk / Communications $520,533 $564,591 $720,000 $738,901 $770,367 4.26% Finance $679,732 $740,647 $690,500 $816,201 $905,215 10.91% Staff Services / Risk
Management
$972,438 $1,326,071 $1,317,773 $1,378,903 $1,599,657 16.01% City Attorney $401,937 $381,923 $526,000 $490,000 $490,000 - Law Enforcement $6,278,512 $6,495,189 $6,648,646 $6,622,900 $7,241,236 9.34% Engineering $817,128 $583,438 $742,449 $775,701 $1,826,236 135.43% Planning $1,126,163 $857,260 $4,658,400 $4,481,500 $1,390,063 -68.98% Planning Commission $28,940 $33,482 $35,500 $31,500 $31,500 - Economic Development /
Tourism Management
$1,177,273 $1,479,566 $2,057,100 $2,067,327 $1,705,184 -17.52% Building & Safety $1,075,848 $911,181 $1,162,900 $994,699 $979,042 -1.57% Performing Arts Center (PAC)
Administration
$95,586 $70,297 $72,900 $76,601 $64,151 -16.25%
General Government $258,693 $243,390 $243,000 $342,522 $411,842 20.24% Successor Administration $177,517 $168,396 $250,000 $250,000 $250,000 - Information Technology $691,608 $1,074,669 $946,560 $1,098,000 $1,208,675 10.08% PAC Operations &
Maintenance
$212,730 $212,330 $302,100 $258,800 $271,336 4.84%
General Fund Transfers $4,735,237 $2,570,409 $4,609,544 $4,609,544 $3,514,750 -23.75% Sewer $8,034,627 $7,614,930 $10,646,112 $10,651,572 $10,521,931 -1.22% Traffic Safety $369,414 $166,634 $220,000 $220,000 $220,000 - Gas Tax HUTA $1,129,933 $772,529 $544,150 $745,000 $740,000 -0.67% Gas Tax RMRA $130,429 $132,350 $138,234 $138,234 $134,930 -2.39% Measure ILocal 1040 $573,453 $845,255 $787,379 $787,379 $524,700 -33.36% Mountain Transit (MTA) $333,333 $500,000 $500,000 $500,000 $500,000 - Local Transportation - - $303,518 $303,518 - -100.00%
Village Streetscape Maint $473,467 $417,853 $523,213 $515,600 $525,319 1.88% Passthrough Fees - - - $700 $700 -
PEG Access $19,688 - $400,000 $400,000 $75,000 -81.25%
Measure Y TOT $2,873,293 $4,495,969 $7,026,956 $5,411,956 $4,225,000 -21.93% Community Dev Block Grant
CDBG
$38,948 $169,056 $68,566 - - -
Grant Funding $962,624 $1,369,710 $1,795,877 $667,723 $26,861 -95.98% Capital Improvements $5,328,805 $5,436,694 $6,851,682 $4,866,821 $4,525,000 -7.02% Capital Sanitation
Improvements
$931,351 $392,020 $2,960,052 $2,901,853 $1,650,000 -43.14% Developer ImpactDrainage - - $200,000 $200,000 - -100.00% Capital Street Improvements $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -53.09% Schedule of Revenues and Expenditures by Fund & Category Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 24 Category FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Refuse $4,408,912 $4,947,152 $5,569,762 $5,521,564 $5,646,289 2.26% Suppl Law Enforcement
AB3229
$234,408 $227,973 $125,000 $125,000 $150,000 20.00%
Tourism Business Impr
District $4,878,272 $4,968,369 $5,814,552 $5,183,845 $4,970,000 -4.13% Redevelop Obligation Retire $386,493 $349,616 - - - -
SB1383 Grant Fund $5,575 $4,262 $68,587 $68,587 $66,500 -3.04% Fire Protection District - - $7,138,834 $7,318,534 $7,335,163 0.23% Total Expenditures $58,058,203 $59,600,179 $90,505,358 $84,329,097 $74,519,698 -11.63% Expenditures by Expense Type
Historical Expenditures by Expense Type
Debt Service Supplies Personnel Services
Capital Outlay Interfund Transfers Other Services & Charges FY27 Expenditures by Expense Type
Other Services & Charges $37,674,237 50.56%
Personnel Services $13,107,341 17.59%
Interfund Transfers $11,757,741 15.78%
Capital Outlay $11,013,279 14.78%
Supplies $967,100 1.30%
$58M $60M
$91M
$75M
FY2024 FY2025 FY2026 FY2027
0 $25M
$50M
$75M
$100M

74.5M
Schedule of Revenues and Expenditures by Fund & Category Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 25 Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Personnel Services $10,229,630 $10,715,251 $11,866,700 $11,899,246 $13,107,341 10.15% Supplies $924,903 $748,196 $985,500 $936,700 $967,100 3.25% Other Services & Charges $24,325,561 $26,046,347 $40,018,270 $39,122,793 $37,674,237 -3.70% Capital Outlay $9,376,563 $10,363,231 $18,382,025 $15,786,565 $11,013,279 -30.24% Debt Service $149,190 $94,246 - - - -
Interfund Transfers $13,052,356 $11,632,908 $19,252,863 $16,583,793 $11,757,741 -29.10% Total Expenditures $58,058,203 $59,600,179 $90,505,358 $84,329,097 $74,519,698 -11.63% Expenditures by Expense Type
Schedule of Revenues and Expenditures by Fund & Category Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 26 Schedule of Personnel - FY 2026/2027
Position
FY 2025/2026 Adopted
Total
FY 2026/2027 Adopted
Increase/(Decrease)
FY 2026/2027 Adopted
Total
Accountant I/II 1.00 0.00 1.00
Administrative Analyst I/II 3.00 (2.00) 1.00
Administrative Assistant 3.00 (2.00) 1.00
Administrative Clerk 2.00 (2.00) 0.00
Administrative Services Director 0.00 1.00 1.00
Administrative Services Manager 1.00 (1.00) 0.00
Administrative Specialist 0.00 1.00 1.00
Administrative Technician-Payroll 1.00 (1.00) 0.00
Assistant City Manager 1.00 (1.00) 0.00
Assistant City Manager/City Clerk 1.00 0.00 1.00
Assistant City Manager/Public Works Director 0.00 1.00 1.00 Assistant Planner 1.00 0.00 1.00
Associate Engineer/Civil Engineer 1.00 0.00 1.00
Associate Planner 1.00 0.00 1.00
Building & Safety Technician 0.00 1.00 1.00
City Manager 1.00 0.00 1.00
Code Compliance Officer I/II/Senior 1.00 0.00 1.00
Code Compliance Technician 1.00 (1.00) 0.00
Communication/Events Analyst 0.00 1.00 1.00
Communication/Events Specialist 1.00 (1.00) 0.00
Community & Economic Development Director 0.00 1.00 1.00 Community Development Manager 1.00 0.00 1.00
Community Development Specialist 0.00 1.00 1.00
Deputy City Clerk 1.00 0.00 1.00
Deputy City Manager/Chief Financial Officer 1.00 (1.00) 0.00 Deputy Public Works Director 1.00 0.00 1.00
Director of Finance/City Treasurer 0.00 1.00 1.00
Economic Development Analyst 1.00 0.00 1.00
Economic Development Manager 1.00 (1.00) 0.00
Engineeering Manager 1.00 0.00 1.00
Executive Assistant 1.00 (1.00) 0.00
Facilities/Parks Maintenance Crew Leader 1.00 (1.00) 0.00 Facilities/Parks Maintenance Worker 12.00 0.00 12.00
Finance Manager 1.00 0.00 1.00
Finance Tehnician 0.00 2.00 2.00
Human Resources & Risk Management Analyst 0.00 1.00 1.00 Human Resources Technician 1.00 (1.00) 0.00
Information Technology Manager 0.00 1.00 1.00
Management Analyst 0.00 4.00 4.00
Mechanic I/II 1.00 1.00 2.00
Neighborhood Preservation Officer I/II/Senior 4.00 0.00 4.00 Permit Technician 1.00 0.00 1.00
Planning Technician 1.00 (1.00) 0.00
Project Manager 1.00 0.00 1.00
Public Works Manager-Field Operations/Utilities 1.00 (1.00) 0.00 Public Works Supervisor 1.00 1.00 2.00
Senior Accountant 1.00 0.00 1.00
Senior Building Inspector 1.00 0.00 1.00
Senior Planner 1.00 0.00 1.00
Street Maintenance Crew Leader 1.00 (1.00) 0.00
Street Maintenance Worker I/II/III 8.00 1.00 9.00
Theater Technician I/II 1.00 0.00 1.00
Wastewater Collection Operator I/II/III 5.00 1.00 6.00
Wastewater Crew Leader 1.00 (1.00) 0.00
Totals 72.00 0.00 72.00
Schedule of Personnel Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 27 Transfers
TRANSFERS IN / TRANSFER OUT FUND SUMMARY
FISCAL YEAR 2026/2027
Transfers In
Transfers Out
General
Fund
Capital
Projects
Street
Improvement
s
Other
Special
Revenue
Funds Totals
General Fund
Sanitation 150,000 1,650,000 250,000 - 2,050,000
Property Lease
General Operations - - - 375,000 375,000
Traffic Safety 220,000 - - 220,000
Gas Tax - HUTA 740,000 - - - 740,000
Gas Tax - RMRA - - 134,930 - 134,930
Measure I - Local 80,000 - 444,700 - 524,700
Measure Y TOT - 2,750,000 600,000 500,000 3,850,000
Grants 26,861 - - - 26,861
SB 1383 Grant - - - 66,500 66,500
Refuse 105,000 - - - 105,000
Supplemental Law
Enforcement
150,000 - - - 150,000
Totals
$ - $ 1,775,000 $ 1,442,170 $ 297,580 $ 3,514,750
$ 1,471,861 $ 6,175,000 $ 2,871,800 $ 1,239,080 $ 11,757,741 Table of Contents Transfers
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 28 General Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 29 General Fund
The General Fund is the City’s primary operating fund. Revenues are available for general purposes and are used to fund the City’s operations including law enforcement and attorney services, public works and street maintenance as well as general operations and management of City services.

General Fund Summary of Revenues &
Expenditures
Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $10M
$20M
$30M
$40M
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(% Change)
Beginning Fund Balance $18,312,272 $18,898,414 $20,808,938 $20,808,938 $14,895,687 -28.42% Revenues
Property Taxes $5,727,380 $6,032,560 $6,287,400 $6,289,900 $6,424,000 2.13% Sales Taxes $3,466,025 $3,325,536 $3,608,000 $3,498,368 $3,566,000 1.93% Transient Occupancy Taxes $8,107,699 $8,919,838 $8,839,000 $8,950,000 $9,255,000 3.41% Licenses & Permits $1,815,187 $1,732,527 $1,791,500 $1,791,500 $1,791,500 - Other Taxes $225,035 $211,878 $131,000 $156,000 $156,000 - Franchise Fees $950,090 $1,007,141 $1,187,000 $1,180,000 $1,180,000 - Current Service Charge $473,108 $685,347 $585,100 $585,100 $585,100 - Building & Safety Fees $558,417 $388,766 $805,600 $550,000 $550,000 - General Fines $237,112 $85,520 $125,000 $95,000 $95,000 - General Fund Summary of Revenues & Expenditures Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 30 Expenditures by Department
Historical Expenditures by Department
City Council City Attorney City Clerk
Finance / Treasury Services Administrative Services Reserves / Interfund Transfers Community & Economic Development Public Works Management Services Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(% Change)
Use of Money & Property $684,196 $877,067 $476,000 $476,000 $476,000 - Miscellaneous $373,975 $296,961 $274,400 $274,400 $166,981 -39.15% Operating Transfers $2,290,449 $1,570,766 $1,267,491 $1,441,481 $1,471,861 2.11% Total Revenues $24,908,673 $25,133,907 $25,377,491 $25,287,749 $25,717,442 1.70% Expenditures
Personnel Services $7,650,278 $7,962,795 $8,825,500 $8,875,856 $9,874,426 11.25% Supplies $797,773 $644,102 $839,500 $780,700 $780,700 - Other Services & Charges $10,430,947 $10,906,381 $16,153,128 $15,707,300 $12,938,736 -17.63% Capital Outlay $690,445 $1,139,695 $995,000 $1,227,600 $1,225,600 -0.16% Debt Service $17,997 - - - - -
Interfund Transfers $4,735,237 $2,570,409 $4,609,544 $4,609,544 $3,514,750 -23.75% Total Expenditures $24,322,677 $23,223,383 $31,422,672 $31,201,000 $28,334,212 -9.19% Total Revenues Less Expenditures $585,996 $1,910,524 -$6,045,181 -$5,913,251 -$2,616,770 -55.75% Ending Fund Balance $18,898,268 $20,808,938 $14,763,757 $14,895,687 $12,278,917 -17.57% $24M $23M
$31M
$28M
FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
$40M
General Fund Summary of Revenues & Expenditures Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 31 FY27 Expenditures by Department
Management Services $7,633,035 26.94%
Public Works $7,131,932 25.17%
Community & Economic
Development
$4,105,789 14.49%
Reserves / Interfund Transfers $3,514,750 12.40%
Administrative Services $2,872,482 10.14%
Finance / Treasury Services $1,567,057 5.53%
City Clerk $770,367 2.72%
City Attorney $490,000 1.73%
City Council $248,800 0.88%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
City Council $186,127 $215,511 $264,400 $282,800 $248,800 -12.02% Management Services $6,564,354 $6,884,307 $6,995,346 $6,979,799 $7,633,035 9.36% City Clerk $520,533 $564,591 $720,000 $738,901 $770,367 4.26% Finance / Treasury Services $1,115,942 $1,152,433 $1,183,500 $1,408,723 $1,567,057 11.24% Administrative Services $1,759,631 $2,471,037 $2,337,233 $2,553,504 $2,872,482 12.49% City Attorney $401,937 $381,923 $526,000 $490,000 $490,000 - Public Works $5,630,692 $5,701,682 $6,872,749 $6,562,703 $7,131,932 8.67% Community & Economic
Development
$3,408,224 $3,281,490 $7,913,900 $7,575,026 $4,105,789 -45.80% Reserves / Interfund Transfers $4,735,237 $2,570,409 $4,609,544 $4,609,544 $3,514,750 -23.75% Total Expenditures $24,322,677 $23,223,383 $31,422,672 $31,201,000 $28,334,212 -9.19%

28.3M
Expenditures by Department
General Fund Summary of Revenues & Expenditures Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 32 Expenditures by Expense Type
Historical Expenditures by Expense Type
Debt Service Supplies Capital Outlay
Interfund Transfers Personnel Services Other Services & Charges FY27 Expenditures by Expense Type
Other Services & Charges $12,938,736 45.66%
Personnel Services $9,874,426 34.85%
Interfund Transfers $3,514,750 12.40%
Capital Outlay $1,225,600 4.33%
Supplies $780,700 2.76%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Personnel Services $7,650,278 $7,962,795 $8,825,500 $8,875,856 $9,874,426 11.25% Supplies $797,773 $644,102 $839,500 $780,700 $780,700 - Other Services & Charges $10,430,947 $10,906,381 $16,153,128 $15,707,300 $12,938,736 -17.63% Capital Outlay $690,445 $1,139,695 $995,000 $1,227,600 $1,225,600 -0.16% Debt Service $17,997 - - - - -
Interfund Transfers $4,735,237 $2,570,409 $4,609,544 $4,609,544 $3,514,750 -23.75% Total Expenditures $24,322,677 $23,223,383 $31,422,672 $31,201,000 $28,334,212 -9.19% $24M $23M
$31M
$28M
FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M
$40M

28.3M
Expenditures by Expense Type
General Fund Summary of Revenues & Expenditures Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 33 Fund Balance
General Fund Summary of Revenues & Expenditures Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 34 General Fund Detail of Revenues
Revenues by Revenue Type
Historical Revenue by Revenue Type
General Fines Other Taxes Miscellaneous
Building & Safety Fees Current Service Charge Use of Money & Property Franchise Fees Operating Transfers Licenses & Permits
Sales Taxes Property Taxes Transient Occupancy Taxes
FY27 Revenues by Revenue Type
Transient Occupancy Taxes $9,255,000 35.99%
Property Taxes $6,424,000 24.98%
Sales Taxes $3,566,000 13.87%
Licenses & Permits $1,791,500 6.97%
Operating Transfers $1,471,861 5.72%
Franchise Fees $1,180,000 4.59%
Current Service Charge $585,100 2.28%
Building & Safety Fees $550,000 2.14%
Use of Money & Property $476,000 1.85%
Miscellaneous $166,981 0.65%
Other Taxes $156,000 0.61%
General Fines $95,000 0.37%
$25M $25M $25M $26M
FY2024 FY2025 FY2026 FY2027
0 $10M
$20M
$30M

25.7M
General Fund Detail of Revenues Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 35 Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Property Taxes $5,727,380 $6,032,560 $6,287,400 $6,289,900 $6,424,000 2.13% Sales Taxes $3,466,025 $3,325,536 $3,608,000 $3,498,368 $3,566,000 1.93% Transient Occupancy Taxes $8,107,699 $8,919,838 $8,839,000 $8,950,000 $9,255,000 3.41% Licenses & Permits $1,815,187 $1,732,527 $1,791,500 $1,791,500 $1,791,500 - Other Taxes $225,035 $211,878 $131,000 $156,000 $156,000 - Franchise Fees $950,090 $1,007,141 $1,187,000 $1,180,000 $1,180,000 - Current Service Charge $473,108 $685,347 $585,100 $585,100 $585,100 - Building & Safety Fees $558,417 $388,766 $805,600 $550,000 $550,000 - General Fines $237,112 $85,520 $125,000 $95,000 $95,000 - Use of Money & Property $684,196 $877,067 $476,000 $476,000 $476,000 - Miscellaneous $373,975 $296,961 $274,400 $274,400 $166,981 -39.15% Operating Transfers $2,290,449 $1,570,766 $1,267,491 $1,441,481 $1,471,861 2.11% Total Revenues $24,908,673 $25,133,907 $25,377,491 $25,287,749 $25,717,442 1.70% Revenues by Revenue Type
General Fund Detail of Revenues Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 36 General Fund Detail of Expenditures by
Department
General Fund Departments
City Council
City Manager (Management Services)
City Clerk
City Attorney
Adminstrative Services
Community & Economic Development
Finance/Treasury Services
Public Works
General Fund Detail of Expenditures by Department Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 37 City Council
The City Council consists of five Council Members who are elected to serve four-year terms and is the legislative authority that creates the policies and laws under which the City operates. The City Council appoints a mayor annually for a one-year term. The City Council appoints the City Manager, City Attorney and City Clerk and ratifies appointments to the City Council Advisory Boards and Commissions. Members of the City Council are appointed to serve on internal subcommittees, advisory boards, commissions, and inter-agency committees.

Expenditures by Expense Type
Historical Expenditures by Expense Type
Supplies Other Services & Charges Personnel Services
FY27 Expenditures by Expense Type
Other Services & Charges $129,200 51.93%
Personnel Services $119,100 47.87%
Supplies $500 0.20%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Personnel Services $125,198 $117,638 $117,000 $119,100 $119,100 - Supplies $2,040 $4,907 $14,500 $14,500 $500 -96.55%
$$118866KK
$$221166KK
$$226644KK
$$224499KK
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
249K
Expenditures by Expense Type
City Council Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 38 Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Other Services & Charges $58,890 $92,965 $132,900 $149,200 $129,200 -13.40% Total Expenditures $186,127 $215,511 $264,400 $282,800 $248,800 -12.02% Expenditures by Object
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Salaries $27,824 $27,577 $31,000 $30,000 $30,000 -
Direct Benefits $97,373 $90,061 $86,000 $89,100 $89,100 - Office Expense $579 $298 $500 $500 $500 -
Special Department
Expense
$1,461 $4,610 $14,000 $14,000 - -100.0%
Telephone Expense $558 $499 $600 $600 $600 -
Printing Expense $19 - $100 $100 $100 -
Membership & Dues $4,185 $4,293 $5,500 $5,500 $5,500 -
Meetings - Non Travel $3,424 $3,694 $6,000 $6,000 $6,000 - Discretionary Training $10,921 $15,777 $14,000 $14,000 $14,000 - Mileage Reimbursement $154 $402 $1,000 $1,000 $1,000 -
Discretionary Economic
Develop
$2,715 $21,300 $35,700 $45,000 $45,000 -
Professional Services - $7,001 $30,000 $20,000 - -100.0% Interagency Support - - - $17,000 $17,000 -
Community Sponsored
Programs
$36,913 $40,000 $40,000 $40,000 $40,000 -
Total Expenditures $186,127 $215,511 $264,400 $282,800 $248,800 -12.0% Expenditures by Object
City Council Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 39 City Manager (Management Services)
The City Manager acts as the administrative head of the City Government under the direction and control of the City Council. Under this direction, the City Manager is responsible for efficiently managing all City operations. The City Manager’s office provides professional leadership to the Executive Team to enable them to serve and support the community in a responsive and resourceful manner. Functions of the City Manager’s Office include coordinating the implementation and compliance of City Council policies and procedures, oversight of public safety contracts, and providing overall direction to the departments that administer City procedures and services. The office also coordinates intergovernmental relations, legislative advocacy, and administration of the City’s communications, media relations, and public information program.

Expenditures by Division
Historical Expenditures by Division
City Manager Law Enforcement
$7M $7M $7M
$8M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
City Manager (Management Services) Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 40 FY27 Expenditures by Division
Law Enforcement $7,241,236 94.87%
City Manager $391,799 5.13%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
City Manager $285,841 $389,118 $346,700 $356,899 $391,799 9.8% Law Enforcement $6,278,512 $6,495,189 $6,648,646 $6,622,900 $7,241,236 9.3% Total Expenditures $6,564,354 $6,884,307 $6,995,346 $6,979,799 $7,633,035 9.4% Expenditures by Object
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Salaries $182,425 $252,340 $218,300 $222,799 $248,632 11.6% Direct Benefits $92,549 $123,580 $111,000 $111,000 $119,687 7.8% Office Expense $368 $46 $1,000 $1,000 $1,000 -
Special Department
Expense
$1,977 $2,145 $7,500 $7,500 $7,500 -
Membership & Dues $1,320 $1,200 $1,800 $1,800 $1,800 -
Meetings - Non Travel $1,108 $648 $1,000 $1,000 $1,000 - Salaries Overtime $106 - - $5,000 $5,000 -
Direct Benefits-Cafeteria $600 $3,305 - - - -
Auto Allowance $4 $722 - $700 $1,080 54.3%
Publications $521 $838 $1,100 $1,100 $1,100 -
Travel-Conf. & Meetings $4,863 $4,294 $5,000 $5,000 $5,000 - Contractual Services $6,038,156 $6,261,418 $6,506,900 $6,506,900 $7,116,236 9.4% Contractual Services O/T $234,408 $220,345 $100,000 $100,000 $109,000 9.0% Cal Id Fingerprinting $5,948 $5,799 $6,000 $6,000 $6,000 - COPS Grant Expenditures - $7,627 $35,746 $10,000 $10,000 - Total Expenditures $6,564,354 $6,884,307 $6,995,346 $6,979,799 $7,633,035 9.4%

7.63M
Expenditures by Division
Expenditures by Object
City Manager (Management Services) Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 41 City Clerk
The City Clerk’s office maintains official records for the City and custody of the City Seal; prepares agenda packets and minutes for meetings of the City Council, Fire Protection District and Successor Agency; maintains Legislative History; conducts municipal elections; prepares and posts legal documents; and is responsible for maintaining the City’s Records Management Program including all legislative actions ensuring transparency to the public.

The Department is led by the Assistant City Manager/City Clerk and is supported by their support staff which consists of a Deputy City Clerk and Administrative Assistant.

Expenditures by Expense Type
Historical Expenditures by Expense Type
Supplies Other Services & Charges Personnel Services
$$552211KK
$$556655KK
$$772200KK
$$777700KK
FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
City Clerk Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 42 FY27 Expenditures by Expense Type
Personnel Services $618,967 80.35%
Other Services & Charges $144,900 18.81%
Supplies $6,500 0.84%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Personnel Services $268,613 $331,520 $494,300 $504,501 $618,967 22.69% Supplies $6,476 $4,741 $6,500 $6,500 $6,500 -
Other Services & Charges $245,444 $228,329 $219,200 $227,900 $144,900 -36.42% Total Expenditures $520,533 $564,591 $720,000 $738,901 $770,367 4.26% Expenditures by Object
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Salaries $189,786 $216,417 $332,100 $339,801 $402,798 18.54% Direct Benefits $68,512 $92,384 $157,200 $157,200 $205,409 30.67% Office Expense $3,535 $4,018 $5,000 $5,000 $5,000 -
Special Department
Expense
$2,941 $723 $1,500 $1,500 $1,500 -
Printing Expense $12,122 $13,557 $15,000 $15,000 $15,000 - Membership & Dues $275 $650 $1,000 $1,000 $1,000 -
Mileage Reimbursement - $204 $500 $700 $700 -
Professional Services $129,800 $85,280 $70,000 $80,000 $80,000 - Salaries Overtime $3,005 $9,115 $5,000 $5,000 $5,000 -
Direct Benefits-Cafeteria $5,855 $11,076 - - - -
Auto Allowance $1,455 $2,528 - $2,500 $5,760 130.40%
Contractual Services - $1,155 $5,000 $10,000 $10,000 -
Signature Event
Sponsorship
$89,560 $100,300 $100,000 $95,000 - -100.00%
Promotions $9,457 $20,289 $20,000 $20,000 $5,000 -75.00% Education/Training - $4,235 $4,500 $3,000 $5,000 66.67% 770K
Expenditures by Expense Type
Expenditures by Object
City Clerk Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 43 Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Armed Forces Banner
Program
$4,229 $2,660 $3,200 $3,200 $3,200 -
Professional Services-PRA - - - - $25,000 -
Total Expenditures $520,533 $564,591 $720,000 $738,901 $770,367 4.26% City Clerk Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 44 City Attorney
The Office of the City Attorney consists of a contract City Attorney. The City Attorney attends regular and special meetings of the City Council as well as the Planning Commission, as necessary and requested. Legal services for enforcement matters are also contracted on an as needed basis. The office also is responsible for drafting and reviewing ordinances, resolutions, contracts, and other legal documents essential to City operations.

Expenditures by Expense Type
Historical Expenditures by Expense Type
Other Services & Charges
FY27 Expenditures by Expense Type
Other Services & Charges $490,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Other Services & Charges $401,937 $381,923 $526,000 $490,000 $490,000 - Total Expenditures $401,937 $381,923 $526,000 $490,000 $490,000 - $$440022KK $$338822KK
$$552266KK
$$449900KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
490K
Expenditures by Expense Type
City Attorney Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 45 Expenditures by Object
Category FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Prof. Services- Legal $282,007 $290,696 $426,000 $415,000 $415,000 - Prof. Services- Other
Attorney $97,543 $70,772 $75,000 $50,000 $50,000 -
Advertising - Legal $22,387 $20,456 $25,000 $25,000 $25,000 - Total Expenditures $401,937 $381,923 $526,000 $490,000 $490,000 - Expenditures by Object
City Attorney Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 46 Administrative Services
The Administrative Services Department is responsible for the management and administration of centralized Human Resources and Risk Management functions within the City organization, including recruitment, employee and labor relations, development and implementation of related policies and procedures, training and professional development, employee engagement, compensation and classification, benefits administration, general liability and workers’ compensation claims administration, and citywide contract execution and insurance compliance.

The communication and events office serves as the primary media contact and coordinates the public information component for the City. This includes drafting press releases, public service announcements, and designing and distributing outreach materials. This office is also responsible for updating and maintaining the City’s website and Public Educational and Government (PEG) access television channel. The information technology office is responsible for all software, hardware, network infrastructure including cybersecurity and data integrity. These services are delivered by in-house staff and supplemented by contracted technical experts.

The department is also responsible for the collection of Transient Occupancy Tax (TOT) and the Big Bear Lake Tourism Business Improvement District (TBID) assessment, along with administration of the City’s vacation rental permitting program.

The Department is led by the Administrative Services Director and is supported by a team of four team members.

Administrative Services Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 47 Expenditures by Division
Historical Expenditures by Division
Performing Arts Center (PAC) Administration Information Technology Staff Services / Risk Management FY27 Expenditures by Division
Staff Services / Risk Management $1,599,657 55.69%
Information Technology $1,208,675 42.08%
Performing Arts Center (PAC)
Administration
$64,151 2.23%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Staff Services / Risk
Management
$972,438 $1,326,071 $1,317,773 $1,378,903 $1,599,657 16.0% Performing Arts Center
(PAC) Administration
$95,586 $70,297 $72,900 $76,601 $64,151 -16.3%
Information Technology $691,608 $1,074,669 $946,560 $1,098,000 $1,208,675 10.1% Total Expenditures $1,759,631 $2,471,037 $2,337,233 $2,553,504 $2,872,482 12.5% $2M
$2M $2M
$3M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M
$4M

2.87M
Expenditures by Division
Administrative Services Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 48 Expenditures by Object
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Salaries $286,656 $398,728 $371,500 $393,501 $504,423 28.19% Direct Benefits $116,667 $172,823 $166,800 $179,003 $203,920 13.92% Office Expense $1,668 $1,406 $3,000 $3,000 $3,000 -
Special Department
Expense
$25,368 $37,234 $35,000 $35,000 $35,000 -
Telephone Expense $81,808 $81,157 $70,000 $70,000 $70,000 - Membership & Dues $1,049 $1,373 $1,500 $1,500 $1,500 -
Professional Services $378,276 $610,360 $734,760 $690,000 $690,000 - Salaries Overtime - $2,995 $5,000 $5,000 $5,000 -
Direct Benefits-Cafeteria $13,674 $9,012 - - - -
Auto Allowance $3,251 $1,805 - - $5,040 -
Bank Charges $2,362 $1,506 $3,000 $3,000 $3,000 -
Recruitment Expense $16,060 $12,355 $10,000 $12,500 $12,500 - Education & Training $58,797 $15,734 $15,500 $15,500 $15,500 - Capital Outlay $96,410 $324,853 $170,000 $375,000 $375,000 - Signature Event
Sponsorship
- - - - $95,000 -
Promotions - - - - $15,000 -
Education/Training - $837 $12,000 $10,500 $10,500 -
Ticket Printing $5,203 $1,147 $5,000 $5,000 $5,000 -
Rent/Lease Payable $2,017 $22,514 $30,000 $30,000 $30,000 - Insurance $540,578 $683,162 $676,560 $725,000 $793,100 9.39% Accidents and Damage $10,331 $7,088 $27,613 - - -
GASB 96 SBITA Capital
Outlay
$34,807 $17,964 - - - -
GASB 96 SBITA Principal Exp. $65,221 $66,447 - - - -
GASB 96 SBITA Interest Exp. $1,433 $536 - - - -
Debt Service $17,997 - - - - -
Total Expenditures $1,759,631 $2,471,037 $2,337,233 $2,553,504 $2,872,482 12.49% Expenditures by Object
Administrative Services Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 49 Community & Economic Development
The Community & Economic Development Department integrates planning, development services, and economic development functions to support a high quality of life, a resilient local economy, and the orderly growth of the City of Big Bear Lake. The Department is responsible for administration of the City’s Planning, Building & Safety, Business Licensing, Economic Development, and Neighborhood Preservation/Code Enforcement programs.

The Department oversees development review and entitlement processes; enforces building, zoning, and municipal codes; manages business licensing and support services; and advances economic development initiatives focused on business retention, attraction, and workforce support. Through these integrated services, the Department facilitates responsible development, protects public health and safety, preserves the character and livability of the community, and supports a sustainable, tourism-driven economy aligned with the City’s strategic priorities.

The Department is led by the Community & Economic Development Director and is supported by a team of sixteen team members.

Community & Economic Development Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 50 Expenditures by Division
Historical Expenditures by Division
Planning Commission Building & Safety Economic Development / Tourism Management Planning
FY27 Expenditures by Division
Economic Development / Tourism
Management
$1,705,184 41.53%
Planning $1,390,063 33.86%
Building & Safety $979,042 23.85%
Planning Commission $31,500 0.77%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Planning $1,126,163 $857,260 $4,658,400 $4,481,500 $1,390,063 -69.0% Planning Commission $28,940 $33,482 $35,500 $31,500 $31,500 - Economic Development /
Tourism Management
$1,177,273 $1,479,566 $2,057,100 $2,067,327 $1,705,184 -17.5% Building & Safety $1,075,848 $911,181 $1,162,900 $994,699 $979,042 -1.6% Total Expenditures $3,408,224 $3,281,490 $7,913,900 $7,575,026 $4,105,789 -45.8% $3M $3M
$8M
$4M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M

4.11M
Expenditures by Division
Community & Economic Development Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 51 Expenditures by Object
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Salaries $1,734,008 $1,741,616 $2,044,200 $2,128,295 $2,131,221 0.14% Direct Benefits $845,230 $856,464 $979,700 $970,231 $976,868 0.68% Office Expense $3,558 $2,738 $5,750 $5,750 $5,750 -
Special Department
Expense
$4,063 $1,734 $5,250 $5,250 $19,250 266.67%
Printing Expense - $13,014 $7,500 $7,500 $7,500 -
Membership & Dues $2,976 $2,167 $5,000 $5,000 $5,000 -
Mileage Reimbursement $26 - $300 $300 $300 -
Professional Services $490,515 $318,260 $730,000 $462,000 $462,000 - Salaries Overtime $115,898 $109,897 $110,500 $110,000 $110,000 - Direct Benefits-Cafeteria $36,411 $33,265 - - - -
Auto Allowance $8,927 $2,479 - - $7,200 -
Publications $1,013 $1,122 $1,200 $1,200 $1,200 -
Travel-Conf. & Meetings $3,178 $9,444 $10,000 $6,000 $6,000 - Contractual Services $141,678 $156,255 $170,000 $185,000 $185,000 - Fuel $15,877 $13,436 $18,500 $16,000 $16,000 -
Small Tools $242 $133 $250 $250 $250 -
Safety Supplies - - $250 $250 $250 -
Clothing/Personal Equip $4,625 $3,006 $5,500 $5,500 $5,500 - Business Improvement
Grants
- - $300,000 $150,000 $150,000 -
Promotions - - $5,000 $5,000 $5,000 -
Education/Training - $16,459 $15,000 $11,500 $11,500 -
Housing Loans/Grants - - $3,500,000 $3,500,000 - -100.00% Total Expenditures $3,408,224 $3,281,490 $7,913,900 $7,575,026 $4,105,789 -45.80% Primary expenditure changes:

In FY 2026 we invested in a one-time expenditure for an affordable housing project of $3.5M.

Expenditures by Object
Community & Economic Development Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 52 Finance/Treasury Services
The Finance/Treasury Services Department provides a wide range of support services to other City departments. These services include budget coordination; financial reporting; payroll processing; billing and accounts receivable; accounts payable and cash disbursements; cash management and investing; cashiering; general ledger accounting; internal and external audit coordination; fixed asset management; purchasing, and the preparation of the City’s annual budget and the annual financial report.

The Department is overseen by the Director of Finance/City Treasurer to provide all fiscal services for the City and reports to the City Manager. This position is supported in completing the duties of the Finance/Treasury Services Department by the Finance Manager and their support staff which consist of one Senior Accountant, one Accountant I/II and two Finance Technicians.

Finance/Treasury Services Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 53 Expenditures by Division
Historical Expenditures by Division
Successor Administration General Government Finance
FY27 Expenditures by Division
Finance $905,215 57.77%
General Government $411,842 26.28%
Successor Administration $250,000 15.95%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Finance $679,732 $740,647 $690,500 $816,201 $905,215 10.9% General Government $258,693 $243,390 $243,000 $342,522 $411,842 20.2% Successor Administration $177,517 $168,396 $250,000 $250,000 $250,000 - Total Expenditures $1,115,942 $1,152,433 $1,183,500 $1,408,723 $1,567,057 11.2% $$$111,,,111111666KKK $$$111,,,111555222KKK $$$111,,,111888444KKK $$$111,,,555666777KKK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K

1.57M
Expenditures by Division
Finance/Treasury Services Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 54 Expenditures by Object
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Salaries $558,872 $553,248 $510,500 $669,760 $782,518 16.84% Direct Benefits $281,978 $256,954 $264,200 $288,803 $319,379 10.59% Office Expense $8,248 $7,150 $8,000 $8,000 $8,000 -
Special Department
Expense
$21,873 $40,963 $20,000 $20,000 $20,000 -
Printing Expense $1,869 $1,095 $1,500 $1,500 $1,500 -
Postage Charges $12,524 $20,875 $20,000 $20,000 $20,000 - Membership & Dues $20,434 $25,540 $29,500 $29,500 $29,500 - Mileage Reimbursement - $21 $500 $500 $500 -
Professional Services $94,462 $123,688 $160,000 $188,000 $203,000 7.98% Salaries Overtime $19 - $5,000 $5,000 $5,000 -
Direct Benefits-Cafeteria $31,463 $33,743 - - - -
Auto Allowance $5,794 $5,777 - $5,760 $5,760 -
Publications $199 - $1,500 $1,500 $1,500 -
Bank Charges $10,660 $18,379 $15,200 $15,200 $15,200 -
Property Tax Collect Charges $33,689 $33,997 $38,800 $36,900 $36,900 - Safety Supplies $4,348 $7,354 $7,500 $7,500 $7,500 -
Education/Training - $776 $7,500 $7,500 $7,500 -
Office
Equipment/Furnishings
$29,510 $22,871 $35,000 $35,000 $35,000 -
Admin Overhead - - $58,800 $68,300 $68,300 -
Total Expenditures $1,115,942 $1,152,433 $1,183,500 $1,408,723 $1,567,057 11.24% Expenditures by Object
Finance/Treasury Services Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 55 Public Works
The Public Works Department is responsible for the construction, maintenance and operation of the City’s infrastructure, which includes City streets and roads, parking lots, parks, trails and facilities. The Public Works Department is also responsible for snow removal from City streets and roads, sidewalks and parking lots, maintenance of street lighting, and maintenance for the Village Landscape Lighting and Maintenance District located in the City’s downtown shopping area, as well as maintenance of all City vehicles and equipment.

Services include engineering, designing and overseeing the construction of city-built capital improvements, review and oversight of engineering aspects for development projects, water quality management, maintenance and repairs of city parks and trails, and transportation management and operations.

Additionally, the Department provides and oversees the technical and specialized maintenance of the public infrastructure located within the City’s rights-of-way. Services include the coordination, maintenance and operation of traffic facilities, roadways, storm drains, sidewalk and street maintenance, disaster/emergency operation response, snow removal throughout the City, management and maintenance of the City’s fleet of vehicles and equipment, and oversees maintenance of all City-owned buildings and facilities.

Public Works Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 56 Expenditures by Division
Historical Expenditures by Division
Traffic Utilities Animal Regulation Street Lighting
PAC Operations & Maintenance Vehicle Maintenance Civic Center City Parking Lots & Facilities Engineering City Parks & Trails Street Maintenance & Snow Removal
FY27 Expenditures by Division
Street Maintenance & Snow
Removal
$3,505,685 49.15%
City Parks & Trails $1,210,270 16.97%
Engineering $724,943 10.16%
City Parking Lots & Facilities $448,601 6.29%
Civic Center $427,365 5.99%
Vehicle Maintenance $360,628 5.06%
PAC Operations & Maintenance $271,336 3.80%
Street Lighting $102,200 1.43%
Animal Regulation $63,904 0.90%
Traffic Utilities $17,000 0.24%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Traffic Utilities $11,299 $12,830 $14,000 $17,000 $17,000 - $6M $6M
$7M
$7M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M

7.13M
Expenditures by Division
Public Works Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 57 Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Animal Regulation $57,486 $59,301 $66,400 $62,602 $63,904 2.1% Street Maintenance & Snow
Removal
$2,830,162 $2,837,838 $3,380,800 $3,039,603 $3,505,685 15.3% Vehicle Maintenance $194,977 $281,903 $236,400 $229,100 $360,628 57.4% Street Lighting $88,531 $93,655 $107,000 $102,200 $102,200 - City Parking Lots & Facilities $355,668 $381,501 $474,500 $464,490 $448,601 -3.4% City Parks & Trails $729,375 $915,080 $1,081,300 $1,168,405 $1,210,270 3.6% Civic Center $333,336 $323,806 $467,800 $444,802 $427,365 -3.9% Engineering $817,128 $583,438 $742,449 $775,701 $724,943 -6.5% PAC Operations &
Maintenance
$212,730 $212,330 $302,100 $258,800 $271,336 4.8%
Total Expenditures $5,630,692 $5,701,682 $6,872,749 $6,562,703 $7,131,932 8.7% Expenditures by Object
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Salaries $1,712,141 $1,725,813 $2,056,700 $1,832,303 $2,310,863 26.12% Direct Benefits $995,473 $978,970 $1,149,800 $1,150,099 $1,210,049 5.21% Office Expense $16,151 $10,886 $11,500 $9,700 $9,700 -
Special Department
Expense
$22,223 $23,944 $25,000 $25,000 $25,000 -
Membership & Dues $4,338 $5,703 $5,200 $5,200 $5,200 -
Professional Services $79,031 $74,104 $67,500 $66,600 $66,600 - Salaries Overtime $234,320 $248,822 $221,000 $175,000 $175,000 - Direct Benefits-Cafeteria - $520 - - - -
Auto Allowance - $758 - - $9,720 -
Publications $88 $39 $300 $300 $300 -
Contractual Services $179,858 $123,039 $257,000 $241,500 $241,500 - Utilities-Traffic Signal $11,299 $12,830 $14,000 $17,000 $17,000 - Maint-Bldings & Grounds $112,310 $169,228 $275,000 $280,500 $300,500 7.13% Fuel $89,059 $81,653 $97,500 $72,500 $72,500 -
Professional Service $132,107 $53,076 $95,000 $115,000 $115,000 - Professional ServicesEngineer
$86,771 $72,798 $81,949 $75,000 $75,000 -
General Household $94,551 $55,748 $124,000 $123,000 $123,000 - Fuel-Snow Plowing $30,130 $16,659 $34,000 $32,000 $32,000 - Basic Materials/Repairs $158,509 $86,205 $121,500 $127,500 $127,500 - Street Signs $17,736 $39,952 $30,000 $30,000 $30,000 -
Automotive Expense - Snow $197,962 $117,533 $150,000 $120,000 $120,000 - Small Tools $9,074 $5,887 $27,500 $28,000 $28,000 -
Safety Supplies $8,287 $12,767 $15,000 $10,000 $10,000 - Clothing/Personal Equip $14,580 $11,666 $20,000 $20,000 $20,000 - Rent & Lease of Equip. $69,478 $9,760 $25,000 $30,000 $30,000 - Maint. Equipment $22,220 $4,186 $18,500 $18,500 $18,500 - Expenditures by Object
Public Works Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 58 Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Contractual Services-Snow
Rmvl
$282,413 $364,461 $380,000 $360,000 $360,000 -
Contractual Services-BBL
Blvd
$134,847 $70,998 $80,000 $80,000 $80,000 -
Cinders and Cinder Hauling $16,377 $13,448 $26,800 $25,000 $25,000 - Laundry $37,229 $45,945 $35,500 $24,500 $24,500 -
Capital Outlay $29,702 $210,527 $210,000 $337,600 $335,600 -0.59% Machinery & Equipment $420,520 $477,132 $530,000 $470,000 $470,000 - Automotive Expense $38,784 $54,208 $45,000 $45,000 $45,000 - Utilities - Gas $96,002 $83,353 $134,000 $141,000 $141,000 - Utilities - Water $36,608 $43,181 $43,000 $47,500 $47,500 - Utilities - Electric $119,791 $233,788 $246,000 $233,700 $233,700 - Vehicle Maintenance $4,382 $9,675 $10,000 $10,000 $10,000 - Vehicle Maintenance - Tires $14,515 $28,892 $20,000 $15,000 $15,000 - Utilities - Other $88,531 $93,655 $107,000 $102,200 $102,200 - Education/Training - $9,759 $30,000 $27,000 $30,000 11.11% Theatre Supplies - - - $1,500 $1,500 -
Theatre Equipment $12,842 $19,366 $50,000 $10,000 $10,000 - Landscaping - - - $25,000 $25,000 -
PEG Maintenance &
Operations
$454 $750 $2,500 $2,500 $2,500 -
Clothing/Personal Exp - - - $500 $500 -
Total Expenditures $5,630,692 $5,701,682 $6,872,749 $6,562,703 $7,131,932 8.67% Public Works Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 59 Waste Management Funds Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 60 Sanitation (Wastewater) Fund
The Sanitation Fund collects sewer service charges, licenses, and permits used to fund the City’s operations and maintenance of the sewer system. In addition, Big Bear Area Regional Wastewater Agency (“BBARWA”) fees are collected as a direct pass through to BBARWA for waste water treatment services.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $3M
$5M
$8M
$10M
$13M
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(% Change)
Beginning Fund Balance $5,748,497 $5,101,676 $5,640,989 $5,640,989 $3,545,457 -37.15% Revenues
Licenses & Permits $42,720 $24,705 $31,500 $32,000 $32,000 - Current Service Charge $7,117,153 $7,866,140 $8,378,810 $8,394,040 $9,417,000 12.19% Use of Money & Property $226,967 $263,399 $130,000 $130,000 $130,000 - Miscellaneous $967 - - - - -
Total Revenues $7,387,807 $8,154,244 $8,540,310 $8,556,040 $9,579,000 11.96% Expenditures
Personnel Services $1,613,175 $1,757,166 $1,915,200 $1,938,060 $2,003,831 3.39% Supplies $118,643 $103,279 $141,000 $151,000 $151,000 - Other Services & Charges $4,408,768 $4,980,726 $5,429,860 $5,445,660 $6,302,100 15.73% Capital Outlay - - - $15,000 $15,000 -
Interfund Transfers $1,894,042 $773,760 $3,160,052 $3,101,852 $2,050,000 -33.91% Total Expenditures $8,034,627 $7,614,930 $10,646,112 $10,651,572 $10,521,931 -1.22% Total Revenues Less Expenditures -$646,820 $539,314 -$2,105,802 -$2,095,532 -$942,931 -55.00% Ending Fund Balance $5,101,677 $5,640,990 $3,535,187 $3,545,457 $2,602,526 -26.60% Sanitation (Wastewater) Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 61 Revenues by Revenue Type
Historical Revenue by Revenue Type
Miscellaneous Licenses & Permits Use of Money & Property Current Service Charge
FY27 Revenues by Revenue Type
Current Service Charge $9,417,000 98.31%
Use of Money & Property $130,000 1.36%
Licenses & Permits $32,000 0.33%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Licenses & Permits $42,720 $24,705 $31,500 $32,000 $32,000 - Current Service Charge $7,117,153 $7,866,140 $8,378,810 $8,394,040 $9,417,000 12.19% Use of Money & Property $226,967 $263,399 $130,000 $130,000 $130,000 - Miscellaneous $967 - - - - -
Total Revenues $7,387,807 $8,154,244 $8,540,310 $8,556,040 $9,579,000 11.96% $7M
$8M $9M
$10M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M
$13M

9.58M
Revenues by Revenue Type
Sanitation (Wastewater) Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 62 Expenditures by Expense Type
Historical Expenditures by Expense Type
Capital Outlay Supplies Personnel Services
Interfund Transfers Other Services & Charges
FY27 Expenditures by Expense Type
Other Services & Charges $6,302,100 59.89%
Interfund Transfers $2,050,000 19.48%
Personnel Services $2,003,831 19.04%
Supplies $151,000 1.44%
Capital Outlay $15,000 0.14%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Personnel Services $1,613,175 $1,757,166 $1,915,200 $1,938,060 $2,003,831 3.39% Supplies $118,643 $103,279 $141,000 $151,000 $151,000 - Other Services & Charges $4,408,768 $4,980,726 $5,429,860 $5,445,660 $6,302,100 15.73% Capital Outlay - - - $15,000 $15,000 -
Interfund Transfers $1,894,042 $773,760 $3,160,052 $3,101,852 $2,050,000 -33.91% Total Expenditures $8,034,627 $7,614,930 $10,646,112 $10,651,572 $10,521,931 -1.22% $8M $8M
$11M $11M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M

10.5M
Expenditures by Expense Type
Sanitation (Wastewater) Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 63 Fund Balance
Sanitation (Wastewater) Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 64 Refuse (Solid Waste) Fund
The City maintains two public sites (“Clean Bear” Sites) for trash disposal to serve both residents and tourists and contracts with a third party for trash collection and disposal. The Refuse fund is funded by a refuse service fee which is collected on the property tax roll. Fees collected on behalf of the City’s contracted waste hauler, Big Bear Disposal, are also collected on the tax roll as a direct pass through.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $2M
$4M
$6M
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance $1,181,091 $1,406,987 $1,575,090 $1,575,090 $1,491,313 -5.32% Revenues
Subventions & Grants $5,000 $5,000 $5,000 $5,000 $5,000 - Current Service Charge $4,576,795 $5,050,874 $5,361,200 $5,349,200 $5,491,500 2.66% Use of Money & Property $47,438 $55,119 $15,000 $15,000 $15,000 - Operating Transfers $5,575 $4,262 $73,587 $68,587 $66,500 -3.04% Total Revenues $4,634,808 $5,115,256 $5,454,787 $5,437,787 $5,578,000 2.58% Expenditures
Personnel Services $645,230 $709,360 $779,600 $741,844 $847,689 14.27% Supplies $8,487 $816 $5,000 $5,000 $35,400 608.00%
Other Services & Charges $3,650,195 $4,131,977 $4,540,162 $4,529,720 $4,658,200 2.84% Capital Outlay - - $40,000 $40,000 - -100.00%
Interfund Transfers $105,000 $105,000 $205,000 $205,000 $105,000 -48.78% Total Expenditures $4,408,912 $4,947,152 $5,569,762 $5,521,564 $5,646,289 2.26% Refuse (Solid Waste) Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 65 Revenues by Revenue Type
Historical Revenue by Revenue Type
Subventions & Grants Use of Money & Property Operating Transfers Current Service Charge
FY27 Revenues by Revenue Type
Current Service Charge $5,491,500 98.45%
Operating Transfers $66,500 1.19%
Use of Money & Property $15,000 0.27%
Subventions & Grants $5,000 0.09%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Subventions & Grants $5,000 $5,000 $5,000 $5,000 $5,000 - Current Service Charge $4,576,795 $5,050,874 $5,361,200 $5,349,200 $5,491,500 2.66% Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Total Revenues Less Expenditures $225,896 $168,103 -$114,975 -$83,777 -$68,289 -18.49% Ending Fund Balance $1,406,987 $1,575,090 $1,460,115 $1,491,313 $1,423,024 -4.58% $5M
$5M
$5M $6M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M

5.58M
Revenues by Revenue Type
Refuse (Solid Waste) Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 66 Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Use of Money & Property $47,438 $55,119 $15,000 $15,000 $15,000 - Operating Transfers $5,575 $4,262 $73,587 $68,587 $66,500 -3.04% Total Revenues $4,634,808 $5,115,256 $5,454,787 $5,437,787 $5,578,000 2.58% Expenditures by Expense Type
Historical Expenditures by Expense Type
Capital Outlay Supplies Interfund Transfers
Personnel Services Other Services & Charges
FY27 Expenditures by Expense Type
Other Services & Charges $4,658,200 82.50%
Personnel Services $847,689 15.01%
Interfund Transfers $105,000 1.86%
Supplies $35,400 0.63%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Personnel Services $645,230 $709,360 $779,600 $741,844 $847,689 14.27% $4M
$5M
$6M $6M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M

5.65M
Expenditures by Expense Type
Refuse (Solid Waste) Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 67 Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Supplies $8,487 $816 $5,000 $5,000 $35,400 608.00%
Other Services & Charges $3,650,195 $4,131,977 $4,540,162 $4,529,720 $4,658,200 2.84% Capital Outlay - - $40,000 $40,000 - -100.00%
Interfund Transfers $105,000 $105,000 $205,000 $205,000 $105,000 -48.78% Total Expenditures $4,408,912 $4,947,152 $5,569,762 $5,521,564 $5,646,289 2.26% Fund Balance
Refuse (Solid Waste) Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 68 Capital Project Funds Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 69 Capital Projects Fund
The Capital Projects Fund accounts for the general capital improvements of the City including improvements to facilities, sanitation infrastructure, parks and trails, and the purchase of vehicles and equipment in support of our citywide operations.

FY 2027
Budgeted (%
Change)
Operating Transfers $6,260,156 $5,828,714 $9,811,734 $7,768,674 $6,175,000 -20.51% Total Revenues $6,260,156 $5,828,714 $9,811,734 $7,768,674 $6,175,000 -20.51% $6M $6M
$10M
$6M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M

6.18M
Revenues by Revenue Type
Capital Projects Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 71 Expenditures by Expense Type
Historical Expenditures by Expense Type
Capital Outlay
FY27 Expenditures by Expense Type
Capital Outlay $6,175,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Capital Outlay $6,260,156 $5,828,714 $9,811,734 $7,768,674 $6,175,000 -20.51% Total Expenditures $6,260,156 $5,828,714 $9,811,734 $7,768,674 $6,175,000 -20.51% $6M $6M
$10M
$6M
FY2024 FY2025 FY2026 FY2027
0 $5M
$10M
$15M

6.18M
Expenditures by Expense Type
Capital Projects Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 72 Street Improvements Fund
The Street Improvements Fund accounts for all street-related improvements, including street rehabilitation, street signage upgrades, and design of all street-related infrastructure.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $2M
$4M
$6M
$8M
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance - - - - - -
Revenues
Operating Transfers $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -53.09% Total Revenues $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -53.09% Expenditures
Capital Outlay $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -53.09% Total Expenditures $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -53.09% Total Revenues Less Expenditures - - - - - -
Ending Fund Balance - - - - - -
Street Improvements Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 73 Revenues by Revenue Type
Historical Revenue by Revenue Type
Operating Transfers
FY27 Revenues by Revenue Type
Operating Transfers $2,871,800 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Operating Transfers $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -53.09% Total Revenues $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -53.09% $2M
$3M
$7M
$3M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M

2.87M
Revenues by Revenue Type
Street Improvements Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 74 Expenditures by Expense Type
Historical Expenditures by Expense Type
Capital Outlay
FY27 Expenditures by Expense Type
Capital Outlay $2,871,800 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Capital Outlay $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -53.09% Total Expenditures $2,196,663 $3,302,340 $6,922,340 $6,122,340 $2,871,800 -53.09% $2M
$3M
$7M
$3M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M

2.87M
Expenditures by Expense Type
Street Improvements Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 75 Special Revenue Funds Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 76 Fire Protection District Fund
The Fire Protection District Fund accounts for revenues from property taxes levied in San Bernardino County.

Expenditures can be used for emergency medical aid, rescue, fire suppression, fire prevention, public education and disaster preparedness services.

Revenues vs Expenditures Summary
Revenue Budgeted Expenditures Budgeted
2024 2025 2026 2027
0 $2M
$4M
$6M
$8M
$10M
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance - - - - $1,418,866 -
Revenues
Property Taxes - - $8,701,300 $8,701,300 $8,828,100 1.46% Other Taxes - - $5,000 $5,000 $5,000 -
Use of Money & Property - - $57,500 $31,100 $31,100 -
Total Revenues - - $8,763,800 $8,737,400 $8,864,200 1.45% Expenditures
Personnel Services - - $5,000 $5,000 $5,000 -
Other Services & Charges - - $7,133,834 $7,313,534 $6,830,163 -6.61% Capital Outlay - - - - $500,000 -
Total Expenditures - - $7,138,834 $7,318,534 $7,335,163 0.23% Total Revenues Less Expenditures - - $1,624,966 $1,418,866 $1,529,037 7.76% Ending Fund Balance - - $1,624,966 $1,418,866 $2,947,903 107.76% Fire Protection District Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 77 Revenues by Revenue Type
Historical Revenue by Revenue Type
Other Taxes Use of Money & Property Property Taxes
FY27 Revenues by Revenue Type
Property Taxes $8,828,100 99.59%
Use of Money & Property $31,100 0.35%
Other Taxes $5,000 0.06%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Property Taxes - - $8,701,300 $8,701,300 $8,828,100 1.46% Other Taxes - - $5,000 $5,000 $5,000 -
Use of Money & Property - - $57,500 $31,100 $31,100 -
Total Revenues - - $8,763,800 $8,737,400 $8,864,200 1.45% $9M $9M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M

8.86M
Revenues by Revenue Type
Fire Protection District Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 78 Expenditures by Expense Type
Historical Expenditures by Expense Type
Personnel Services Capital Outlay Other Services & Charges FY27 Expenditures by Expense Type
Other Services & Charges $6,830,163 93.12%
Capital Outlay $500,000 6.82%
Personnel Services $5,000 0.07%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Personnel Services - - $5,000 $5,000 $5,000 -
Other Services & Charges - - $7,133,834 $7,313,534 $6,830,163 -6.61% Capital Outlay - - - - $500,000 -
Total Expenditures - - $7,138,834 $7,318,534 $7,335,163 0.23% For Fiscal Year 2027, the expenditure estimate for fire protection services is anticipated to be approved and adopted by the Fire Protection District board in June 2026.
0 $7M $7M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M
$10M

7.34M
Expenditures by Expense Type
Fire Protection District Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 79 Village Streetscape Maintenance Fund
The Village Streetscape Maintenance Fund accounts for restricted funding related to the district that is required to be dedicated to maintenance and improvement services within the district. Eligible costs include landscaping, planters, lighting, sidewalk improvements and snow removal services.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $500K
$1,000K
$1,500K
$2,000K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance -$1,365,745 - - - - -
Revenues
Miscellaneous $167,882 $172,437 $221,110 $221,110 $227,739 3.00% Operating Transfers $1,671,329 $245,415 $294,490 $294,490 $297,580 1.05% Total Revenues $1,839,211 $417,853 $515,600 $515,600 $525,319 1.88% Expenditures
Personnel Services $320,947 $285,930 $341,400 $338,487 $376,395 11.20% Other Services & Charges $152,519 $131,922 $181,813 $177,113 $148,924 -15.92% Total Expenditures $473,467 $417,853 $523,213 $515,600 $525,319 1.88% Total Revenues Less Expenditures $1,365,745 - -$7,613 - - 1,559.23% Ending Fund Balance - - -$7,613 - - 1,559.23%
Village Streetscape Maintenance Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 80 Revenues by Revenue Type
Historical Revenue by Revenue Type
Miscellaneous Operating Transfers
FY27 Revenues by Revenue Type
Operating Transfers $297,580 56.65%
Miscellaneous $227,739 43.35%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Miscellaneous $167,882 $172,437 $221,110 $221,110 $227,739 3.00% Operating Transfers $1,671,329 $245,415 $294,490 $294,490 $297,580 1.05% Total Revenues $1,839,211 $417,853 $515,600 $515,600 $525,319 1.88% $$$111,,,888333999KKK
$$441188KK
$$551166KK $$552255KK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K
525K
Revenues by Revenue Type
Village Streetscape Maintenance Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 81 Expenditures by Expense Type
Historical Expenditures by Expense Type
Other Services & Charges Personnel Services
FY27 Expenditures by Expense Type
Personnel Services $376,395 71.65%
Other Services & Charges $148,924 28.35%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Personnel Services $320,947 $285,930 $341,400 $338,487 $376,395 11.20% Other Services & Charges $152,519 $131,922 $181,813 $177,113 $148,924 -15.92% Total Expenditures $473,467 $417,853 $523,213 $515,600 $525,319 1.88% $$447733KK
$$441188KK
$$552233KK $$552255KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
525K
Expenditures by Expense Type
Village Streetscape Maintenance Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 82 Tourism Business Improvement District
(TBID) Fund
The TBID Fund accounts for revenues generated through assessments levied on short-term lodging businesses which are passed through to Visit Big Bear and are restricted for the purpose of funding tourism promotion, marketing, and related activities intended to increase visitor occupancy and economic activity in the jurisdiction.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $2M
$4M
$6M
$8M
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance $657,960 $690,053 $233,845 $233,845 - -100.00% Revenues
Miscellaneous $4,910,366 $4,512,161 $5,093,000 $4,950,000 $4,970,000 0.40% Total Revenues $4,910,366 $4,512,161 $5,093,000 $4,950,000 $4,970,000 0.40% Expenditures
Other Services & Charges $4,878,272 $4,968,369 $5,814,552 $5,183,845 $4,970,000 -4.13% Total Expenditures $4,878,272 $4,968,369 $5,814,552 $5,183,845 $4,970,000 -4.13% Total Revenues Less Expenditures $32,093 -$456,208 -$721,552 -$233,845 - -100.00% Ending Fund Balance $690,053 $233,845 -$487,707 - - -
Table of Contents Tourism Business Improvement District (TBID) Fund FY2026/2027 Proposed Budget | City of Big Bear Lake Page 83 Revenues by Revenue Type
Historical Revenue by Revenue Type
Miscellaneous
FY27 Revenues by Revenue Type
Miscellaneous $4,970,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Miscellaneous $4,910,366 $4,512,161 $5,093,000 $4,950,000 $4,970,000 0.40% Total Revenues $4,910,366 $4,512,161 $5,093,000 $4,950,000 $4,970,000 0.40% $5M
$5M
$5M $5M
FY2024 FY2025 FY2026 FY2027
0 $2M
$4M
$6M

4.97M
Revenues by Revenue Type
Table of Contents Tourism Business Improvement District (TBID) Fund FY2026/2027 Proposed Budget | City of Big Bear Lake Page 84 Expenditures by Expense Type
Historical Expenditures by Expense Type
Other Services & Charges
FY27 Expenditures by Expense Type
Other Services & Charges $4,970,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Other Services & Charges $4,878,272 $4,968,369 $5,814,552 $5,183,845 $4,970,000 -4.13% Total Expenditures $4,878,272 $4,968,369 $5,814,552 $5,183,845 $4,970,000 -4.13% $5M $5M
$6M
$5M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M

4.97M
Expenditures by Expense Type
Table of Contents Tourism Business Improvement District (TBID) Fund FY2026/2027 Proposed Budget | City of Big Bear Lake Page 85 Traffic Safety Fund
The Traffic Safety Fund revenues are derived from fines and parking citations. These funds are dedicated to traffic control and safety, and maintenance of City streets.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $100K
$200K
$300K
$400K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance $13,339 $13,339 $13,339 $13,339 - -100.00% Revenues
General Fines $369,414 $166,634 $220,000 $206,661 $220,000 6.45% Total Revenues $369,414 $166,634 $220,000 $206,661 $220,000 6.45% Expenditures
Interfund Transfers $369,414 $166,634 $220,000 $220,000 $220,000 - Total Expenditures $369,414 $166,634 $220,000 $220,000 $220,000 - Total Revenues Less Expenditures - - - -$13,339 - -100.00% Ending Fund Balance $13,339 $13,339 $13,339 - - -
Table of Contents Traffic Safety Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 86 Revenues by Revenue Type
Historical Revenue by Revenue Type
General Fines
FY27 Revenues by Revenue Type
General Fines $220,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
General Fines $369,414 $166,634 $220,000 $206,661 $220,000 6.45% Total Revenues $369,414 $166,634 $220,000 $206,661 $220,000 6.45% $$336699KK
$$116677KK
$$222200KK $$222200KK
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
220K
Revenues by Revenue Type
Table of Contents Traffic Safety Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 87 Expenditures by Expense Type
Historical Expenditures by Expense Type
Interfund Transfers
FY27 Expenditures by Expense Type
Interfund Transfers $220,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Interfund Transfers $369,414 $166,634 $220,000 $220,000 $220,000 - Total Expenditures $369,414 $166,634 $220,000 $220,000 $220,000 - $$336699KK
$$116677KK
$$222200KK $$222200KK
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
220K
Expenditures by Expense Type
Table of Contents Traffic Safety Fund
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 88 Gas Tax – Highway User Tax Account
(HUTA) Fund
Funds distributed from the Highway User Tax Account (HUTA) must be used for street related expenditures (e.g. maintenance and repair costs including snow removal, engineering and traffic studies, street improvements). The largest portion of HUTA funds received by the City is for snow removal effort in the prior year.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $250K
$500K
$750K
$1,000K
$1,250K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance $9,854 $9,854 $9,854 $9,854 $1,251 -87.30% Revenues
Other Taxes $1,129,933 $772,529 $544,150 $736,397 $739,063 0.36% Total Revenues $1,129,933 $772,529 $544,150 $736,397 $739,063 0.36% Expenditures
Interfund Transfers $1,129,933 $772,529 $544,150 $745,000 $740,000 -0.67% Total Expenditures $1,129,933 $772,529 $544,150 $745,000 $740,000 -0.67% Total Revenues Less Expenditures - - - -$8,603 -$937 -89.11% Ending Fund Balance $9,854 $9,854 $9,854 $1,251 $314 -74.90% Gas Tax – Highway User Tax Account (HUTA) Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 89 Revenues by Revenue Type
Historical Revenue by Revenue Type
Other Taxes
FY27 Revenues by Revenue Type
Other Taxes $739,063 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Other Taxes $1,129,933 $772,529 $544,150 $736,397 $739,063 0.36% Total Revenues $1,129,933 $772,529 $544,150 $736,397 $739,063 0.36% $$$111,,,111333000KKK
$$777733KK
$$554444KK
$$773399KK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
739K
Revenues by Revenue Type
Gas Tax – Highway User Tax Account (HUTA) Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 90 Expenditures by Expense Type
Historical Expenditures by Expense Type
Interfund Transfers
FY27 Expenditures by Expense Type
Interfund Transfers $740,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Interfund Transfers $1,129,933 $772,529 $544,150 $745,000 $740,000 -0.67% Total Expenditures $1,129,933 $772,529 $544,150 $745,000 $740,000 -0.67% $$$111,,,111333000KKK
$$777733KK
$$554444KK
$$774400KK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
740K
Expenditures by Expense Type
Gas Tax – Highway User Tax Account (HUTA) Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 91 Gas Tax – Road Maintenance and Repair
Account (RMRA) Fund
The Gas Tax - RMRA Fund was established in 2017 when the state adopted the Road Repair and Accountability Act which established supplemental funds for road repairs and maintenance. Projects that receive RMRA funds are approved by the California Transportation Commission (CTC).

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $50K
$100K
$150K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance $9,629 $9,443 $14,658 $14,658 $9,838 -32.88% Revenues
Other Taxes $130,243 $137,564 $133,860 $133,414 $141,443 6.02% Total Revenues $130,243 $137,564 $133,860 $133,414 $141,443 6.02% Expenditures
Interfund Transfers $130,429 $132,350 $138,234 $138,234 $134,930 -2.39% Total Expenditures $130,429 $132,350 $138,234 $138,234 $134,930 -2.39% Total Revenues Less Expenditures -$185 $5,214 -$4,374 -$4,820 $6,513 -235.12% Ending Fund Balance $9,443 $14,657 $10,284 $9,838 $16,351 66.20% Gas Tax – Road Maintenance and Repair Account (RMRA) Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 92 Revenues by Revenue Type
Historical Revenue by Revenue Type
Other Taxes
FY27 Revenues by Revenue Type
Other Taxes $141,443 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Other Taxes $130,243 $137,564 $133,860 $133,414 $141,443 6.02% Total Revenues $130,243 $137,564 $133,860 $133,414 $141,443 6.02% $$113300KK
$$113388KK $$113344KK
$$114411KK
FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
141K
Revenues by Revenue Type
Gas Tax – Road Maintenance and Repair Account (RMRA) Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 93 Expenditures by Expense Type
Historical Expenditures by Expense Type
Interfund Transfers
FY27 Expenditures by Expense Type
Interfund Transfers $134,930 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Interfund Transfers $130,429 $132,350 $138,234 $138,234 $134,930 -2.39% Total Expenditures $130,429 $132,350 $138,234 $138,234 $134,930 -2.39% $$113300KK $$113322KK
$$113388KK $$113355KK
FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
135K
Expenditures by Expense Type
Gas Tax – Road Maintenance and Repair Account (RMRA) Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 94 Measure I Fund – Local 10-40 Fund
The Measure I - Local 10-40 Fund accounts for a portion of county sales tax revenue that is for street construction and related improvements.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $250K
$500K
$750K
$1,000K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance $573,774 $680,833 $365,826 $365,826 $91,047 -75.11% Revenues
Other Taxes $665,883 $521,691 $505,100 $505,100 $515,000 1.96% Use of Money & Property $14,628 $8,555 $7,500 $7,500 $7,500 - Total Revenues $680,512 $530,247 $512,600 $512,600 $522,500 1.93% Expenditures
Interfund Transfers $573,453 $845,255 $787,379 $787,379 $524,700 -33.36% Total Expenditures $573,453 $845,255 $787,379 $787,379 $524,700 -33.36% Total Revenues Less Expenditures $107,059 -$315,008 -$274,779 -$274,779 -$2,200 -99.20% Ending Fund Balance $680,833 $365,825 $91,047 $91,047 $88,847 -2.42% Measure I – Local 10-40 Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 95 Revenues by Revenue Type
Historical Revenue by Revenue Type
Use of Money & Property Other Taxes
FY27 Revenues by Revenue Type
Other Taxes $515,000 98.56%
Use of Money & Property $7,500 1.44%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Other Taxes $665,883 $521,691 $505,100 $505,100 $515,000 1.96% Use of Money & Property $14,628 $8,555 $7,500 $7,500 $7,500 - Total Revenues $680,512 $530,247 $512,600 $512,600 $522,500 1.93% $$668811KK
$$553300KK $$551133KK $$552233KK
FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
523K
Revenues by Revenue Type
Measure I – Local 10-40 Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 96 Expenditures by Expense Type
Historical Expenditures by Expense Type
Interfund Transfers
FY27 Expenditures by Expense Type
Interfund Transfers $524,700 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Interfund Transfers $573,453 $845,255 $787,379 $787,379 $524,700 -33.36% Total Expenditures $573,453 $845,255 $787,379 $787,379 $524,700 -33.36% $$557733KK
$$884455KK
$$778877KK
$$552255KK
FY2024 FY2025 FY2026 FY2027
0 $250K
$500K
$750K
$1,000K
525K
Expenditures by Expense Type
Measure I – Local 10-40 Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 97 Measure I Fund – Major Local Highways
Program (MLHP) Fund
The Measure I - MLHP Fund accounts for a portion of county sales tax revenue that is restricted for large scale street construction and related improvements as approved by the San Bernardino County Transportation Authority (SBCTA).

This fund recently funded the Moonridge Corridor Improvement Project for $3.2M that was constructed in 2023 and reimbursement from SBCTA will be received over the next few fiscal years.

Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(% Change)
Beginning Fund Balance -$3,200,000 -$3,200,000 -$3,200,000 -$3,200,000 -$3,200,000 - Revenues
Other Taxes - - - - - -
Total Revenues - - - - - -
Expenditures
Total Expenditures - - - - - -
Total Revenues Less Expenditures - - - - - -
Ending Fund Balance -$3,200,000 -$3,200,000 -$3,200,000 -$3,200,000 -$3,200,000 - Measure I – Major Local Highways Program (MLHP) Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 98 Mobile Source Air Pollution Fund
The Mobile Source Air Pollution Fund accounts for funding collected by the State Department of Motor Vehicles and disbursed by the South Coast Air Quality Management District (SCAQMD) to municipalities. These funds assist programs which reduce mobile source air pollution.

AB 2766 provides for an annual vehicle registration surcharge of $4.00 per vehicle registered after April 1, 1992. This surcharge is collected by the State Department of Motor Vehicles and is disbursed by the South Coast Air Quality Management District (SCAQMD). These funds must be used for programs which reduce mobile source air pollution.

SCAQMD allocates AB 2766 funds to the City based on the City’s population as a percent of the total SCAQMD population.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Budgeted
2024 2025 2026 2027
0 $2K
$4K
$6K
$8K
$10K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance $9,858 $17,781 $25,309 $25,309 $30,509 20.55% Revenues
Subventions & Grants $6,638 $6,536 $5,000 $5,000 $5,000 - Use of Money & Property $1,284 $992 $500 $200 $200 -
Total Revenues $7,922 $7,529 $5,500 $5,200 $5,200 -
Expenditures
Total Expenditures - - - - - -
Total Revenues Less Expenditures $7,922 $7,529 $5,500 $5,200 $5,200 - Mobile Source Air Pollution Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 99 Revenues by Revenue Type
Historical Revenue by Revenue Type
Use of Money & Property Subventions & Grants
FY27 Revenues by Revenue Type
Subventions & Grants $5,000 96.15%
Use of Money & Property $200 3.85%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Subventions & Grants $6,638 $6,536 $5,000 $5,000 $5,000 - Use of Money & Property $1,284 $992 $500 $200 $200 -
Total Revenues $7,922 $7,529 $5,500 $5,200 $5,200 -
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Ending Fund Balance $17,781 $25,310 $30,809 $30,509 $35,709 17.04% $8K
$8K
$6K $5K
FY2024 FY2025 FY2026 FY2027
0 $3K
$5K
$8K
$10K

5.2K
Revenues by Revenue Type
Mobile Source Air Pollution Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 100 Mountain Transit (MTA) Fund
The MTA Fund accounts for restricted funding to support public transportation services in mountain areas.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $100K
$200K
$300K
$400K
$500K
$600K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance - - - - - -
Revenues
Operating Transfers $333,333 $500,000 $500,000 $500,000 $500,000 - Total Revenues $333,333 $500,000 $500,000 $500,000 $500,000 - Expenditures
Other Services & Charges $333,333 $500,000 $500,000 $500,000 $500,000 - Total Expenditures $333,333 $500,000 $500,000 $500,000 $500,000 - Total Revenues Less Expenditures - - - - - -
Ending Fund Balance - - - - - -
Mountain Transit (MTA) Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 101 Revenues by Revenue Type
Historical Revenue by Revenue Type
Operating Transfers
FY27 Revenues by Revenue Type
Operating Transfers $500,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Operating Transfers $333,333 $500,000 $500,000 $500,000 $500,000 - Total Revenues $333,333 $500,000 $500,000 $500,000 $500,000 - $$333333KK
$$550000KK $$550000KK $$550000KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
500K
Revenues by Revenue Type
Mountain Transit (MTA) Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 102 Expenditures by Expense Type
Historical Expenditures by Expense Type
Other Services & Charges
FY27 Expenditures by Expense Type
Other Services & Charges $500,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Other Services & Charges $333,333 $500,000 $500,000 $500,000 $500,000 - Total Expenditures $333,333 $500,000 $500,000 $500,000 $500,000 - $$333333KK
$$550000KK $$550000KK $$550000KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
500K
Expenditures by Expense Type
Mountain Transit (MTA) Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 103 Local Transportation Fund
The Local Transportation Fund includes Transportation Development Act (TDA) Article 3 grants and Active Transportation Program (ATP) grants. Grant funds are programmed into the City’s budget upon award and are carried over to the next budget year until the grant-funded project has been completed and reimbursement has been received.

Revenues vs Expenditures Summary
Revenue Budgeted Expenditures Budgeted
2024 2025 2026 2027
0 $100K
$200K
$300K
$400K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance - - - - - -
Revenues
Subventions & Grants - - $303,518 $303,518 - -100.00%
Total Revenues - - $303,518 $303,518 - -100.00%
Expenditures
Interfund Transfers - - $303,518 $303,518 - -100.00%
Total Expenditures - - $303,518 $303,518 - -100.00%
Total Revenues Less Expenditures - - - - - -
Ending Fund Balance - - - - - -
Local Transportation Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 104 Revenues by Revenue Type
Historical Revenue by Revenue Type
Subventions & Grants
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Subventions & Grants - - $303,518 $303,518 - -100.00%
Total Revenues - - $303,518 $303,518 - -100.00%
Expenditures by Expense Type
Historical Expenditures by Expense Type
Interfund Transfers
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Interfund Transfers - - $303,518 $303,518 - -100.00%
Total Expenditures - - $303,518 $303,518 - -100.00%
0 0
$$330044KK
0 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
Revenues by Revenue Type
0 0
$$330044KK
0 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
$400K
Expenditures by Expense Type
Local Transportation Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 105 Property Lease General Operations Fund
The Property Lease General Operations Fund accounts for lease and rental revenues from City-owned properties and their use for general municipal operations with expenditures including property maintenance, utilities, contractual services, and related administrative costs.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $100K
$200K
$300K
$400K
$500K
$600K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance $45,447 - - - - -
Revenues
Use of Money & Property $85,540 $82,673 $76,700 $89,651 - -100.00% Operating Transfers $294,851 $181,410 $388,221 $388,221 $375,000 -3.41% Total Revenues $380,391 $264,083 $464,921 $477,872 $375,000 -21.53% Expenditures
Other Services & Charges $216,227 $171,602 $264,921 $264,921 $224,121 -15.40% Capital Outlay $209,611 $92,481 $212,951 $212,951 $150,879 -29.15% Total Expenditures $425,837 $264,083 $477,872 $477,872 $375,000 -21.53% Total Revenues Less Expenditures -$45,447 - -$12,951 - - - Ending Fund Balance - - -$12,951 - - -
Property Lease General Operations Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 106 Revenues by Revenue Type
Historical Revenue by Revenue Type
Use of Money & Property Operating Transfers
FY27 Revenues by Revenue Type
Operating Transfers $375,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Use of Money & Property $85,540 $82,673 $76,700 $89,651 - -100.00% Operating Transfers $294,851 $181,410 $388,221 $388,221 $375,000 -3.41% Total Revenues $380,391 $264,083 $464,921 $477,872 $375,000 -21.53% $$338800KK
$$226644KK
$$446655KK
$$337755KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
375K
Revenues by Revenue Type
Property Lease General Operations Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 107 Expenditures by Expense Type
Historical Expenditures by Expense Type
Capital Outlay Other Services & Charges
FY27 Expenditures by Expense Type
Other Services & Charges $224,121 59.77%
Capital Outlay $150,879 40.23%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Other Services & Charges $216,227 $171,602 $264,921 $264,921 $224,121 -15.40% Capital Outlay $209,611 $92,481 $212,951 $212,951 $150,879 -29.15% Total Expenditures $425,837 $264,083 $477,872 $477,872 $375,000 -21.53% $$442266KK
$$226644KK
$$447788KK
$$337755KK
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
375K
Expenditures by Expense Type
Property Lease General Operations Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 108 Pass-Through Fees Fund
The Pass-Through Fees Fund accounts for fees collected by the City on behalf of other agencies and remitted to those entities; such resources are custodial in nature and not available for City use.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Budgeted
2024 2025 2026 2027
0 $1K
$2K
$3K
$4K
$5K
$6K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance $28,904 $32,745 $37,184 $37,184 $41,324 11.13% Revenues
Building & Safety Fees $3,841 $4,439 $4,840 $4,840 $4,840 - Total Revenues $3,841 $4,439 $4,840 $4,840 $4,840 -
Expenditures
Other Services & Charges - - - $700 $700 -
Total Expenditures - - - $700 $700 -
Total Revenues Less Expenditures $3,841 $4,439 $4,840 $4,140 $4,140 - Ending Fund Balance $32,745 $37,184 $42,024 $41,324 $45,464 10.02% Pass-through Fees Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 109 Revenues by Revenue Type
Historical Revenue by Revenue Type
Building & Safety Fees
FY27 Revenues by Revenue Type
Building & Safety Fees $4,840 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Building & Safety Fees $3,841 $4,439 $4,840 $4,840 $4,840 - Total Revenues $3,841 $4,439 $4,840 $4,840 $4,840 -
$4K
$4K
$5K $5K
FY2024 FY2025 FY2026 FY2027
0 $2K
$4K
$6K

4.84K
Revenues by Revenue Type
Pass-through Fees Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 110 Expenditures by Expense Type
Historical Expenditures by Expense Type
Other Services & Charges
FY27 Expenditures by Expense Type
Other Services & Charges $700 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Other Services & Charges - - - $700 $700 -
Total Expenditures - - - $700 $700 -
0 0 0
$700
FY2024 FY2025 FY2026 FY2027
0 $250
$500
$750
700
Expenditures by Expense Type
Pass-through Fees Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 111 Public, Education, and Government (PEG)
Access Fund
The PEG Fund accounts for fees from cable subscribers which are passed through to local jurisdictions to fund nonoperating expenditures related to the City’s Public, Education, and Governmental (PEG) Access television channel. The City utilizes these funds for broadcast infrastructure.

In August 2006, the state legislature passed AB 2987, Digital Infrastructure and Video Competition Act (“DIVCA”) of 2006, which became effective January 2007. Under this bill, cable franchises collect DIVCA fees from cable subscribers which are passed through to local jurisdictions to fund non-operating expenditures related to the City’s Public, Education, and Governmental (PEG) Access television channel. Annually, the City receives approximately $40,000 in DIVCA fees which are utilized to fund equipment essential to the broadcast infrastructure.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $100K
$200K
$300K
$400K
$500K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance $397,570 $438,895 $499,058 $499,058 $154,059 -69.13% Revenues
Use of Money & Property $14,420 $20,228 $7,500 $10,000 $10,000 - Miscellaneous $46,593 $39,935 $45,000 $45,000 $45,000 - Total Revenues $61,013 $60,163 $52,500 $55,000 $55,000 - Expenditures
Capital Outlay $19,688 - $400,000 $400,000 $75,000 -81.25% Public, Education, and Government (PEG) Access Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 112 Revenues by Revenue Type
Historical Revenue by Revenue Type
Use of Money & Property Miscellaneous
FY27 Revenues by Revenue Type
Miscellaneous $45,000 81.82%
Use of Money & Property $10,000 18.18%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Use of Money & Property $14,420 $20,228 $7,500 $10,000 $10,000 - Miscellaneous $46,593 $39,935 $45,000 $45,000 $45,000 - Total Revenues $61,013 $60,163 $52,500 $55,000 $55,000 - Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Total Expenditures $19,688 - $400,000 $400,000 $75,000 -81.25% Total Revenues Less Expenditures $41,325 $60,163 -$347,500 -$345,000 -$20,000 -94.20% Ending Fund Balance $438,895 $499,058 $151,558 $154,058 $134,059 -12.98% $61K $60K
$53K
$55K
FY2024 FY2025 FY2026 FY2027
0 $25K
$50K
$75K
55K
Revenues by Revenue Type
Public, Education, and Government (PEG) Access Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 113 Expenditures by Expense Type
Historical Expenditures by Expense Type
Capital Outlay
FY27 Expenditures by Expense Type
Capital Outlay $75,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Capital Outlay $19,688 - $400,000 $400,000 $75,000 -81.25% Total Expenditures $19,688 - $400,000 $400,000 $75,000 -81.25% $20K 0
$$440000KK
$75K
FY2024 FY2025 FY2026 FY2027
0 $200K
$400K
$600K
75K
Expenditures by Expense Type
Public, Education, and Government (PEG) Access Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 114 Measure Y Transient Occupancy Tax (TOT)
Fund
The Measure Y TOT Fund accounts for the additional 2% of TOT collected on lodging facilities, including private home rentals, for short-term occupancy that is restricted for infrastructure and visitor amenities.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $2M
$4M
$6M
$8M
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(% Change)
Beginning Fund Balance $7,097,119 $7,008,987 $5,179,002 $5,179,002 $2,281,046 -55.96% Revenues
Transient Occupancy Taxes $2,505,693 $2,392,694 $2,364,000 $2,364,000 $2,313,750 -2.13% Use of Money & Property $279,468 $273,290 $150,000 $150,000 $130,000 -13.33% Total Revenues $2,785,161 $2,665,984 $2,514,000 $2,514,000 $2,443,750 -2.79% Expenditures
Interfund Transfers $2,873,293 $4,495,969 $7,026,956 $5,411,956 $4,225,000 -21.93% Total Expenditures $2,873,293 $4,495,969 $7,026,956 $5,411,956 $4,225,000 -21.93% Total Revenues Less Expenditures -$88,132 -$1,829,986 -$4,512,956 -$2,897,956 -$1,781,250 -38.53% Ending Fund Balance $7,008,987 $5,179,001 $666,046 $2,281,046 $499,796 -78.09% Measure Y Transient Occupancy Tax (TOT) Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 115 Revenues by Revenue Type
Historical Revenue by Revenue Type
Use of Money & Property Transient Occupancy Taxes
FY27 Revenues by Revenue Type
Transient Occupancy Taxes $2,313,750 94.68%
Use of Money & Property $130,000 5.32%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Transient Occupancy Taxes $2,505,693 $2,392,694 $2,364,000 $2,364,000 $2,313,750 -2.13% Use of Money & Property $279,468 $273,290 $150,000 $150,000 $130,000 -13.33% Total Revenues $2,785,161 $2,665,984 $2,514,000 $2,514,000 $2,443,750 -2.79% $3M $3M
$3M $2M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M

2.44M
Revenues by Revenue Type
Measure Y Transient Occupancy Tax (TOT) Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 116 Expenditures by Expense Type
Historical Expenditures by Expense Type
Interfund Transfers
FY27 Expenditures by Expense Type
Interfund Transfers $4,225,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Interfund Transfers $2,873,293 $4,495,969 $7,026,956 $5,411,956 $4,225,000 -21.93% Total Expenditures $2,873,293 $4,495,969 $7,026,956 $5,411,956 $4,225,000 -21.93% $3M
$4M
$7M
$4M
FY2024 FY2025 FY2026 FY2027
0 $3M
$5M
$8M

4.23M
Expenditures by Expense Type
Measure Y Transient Occupancy Tax (TOT) Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 117 SB1383 Grant Fund
The SB 1383 Grant Fund accounts for grant revenues and related expenditures restricted to organic waste reduction and compliance activities pursuant to California Senate Bill 1383.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $20K
$40K
$60K
$80K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance - $162 $3,322 $3,322 $860 -74.11% Revenues
Subventions & Grants $5,575 $4,262 $64,425 $64,425 $65,000 0.89% Use of Money & Property $162 $3,161 $1,700 $1,700 $1,500 -11.76% Total Revenues $5,737 $7,423 $66,125 $66,125 $66,500 0.57% Expenditures
Interfund Transfers $5,575 $4,262 $68,587 $68,587 $66,500 -3.04% Total Expenditures $5,575 $4,262 $68,587 $68,587 $66,500 -3.04% Total Revenues Less Expenditures $162 $3,161 -$2,462 -$2,462 - -100.00% Ending Fund Balance $162 $3,323 $860 $860 $860 -
SB1383 Grant Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 118 Revenues by Revenue Type
Historical Revenue by Revenue Type
Use of Money & Property Subventions & Grants
FY27 Revenues by Revenue Type
Subventions & Grants $65,000 97.74%
Use of Money & Property $1,500 2.26%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Subventions & Grants $5,575 $4,262 $64,425 $64,425 $65,000 0.89% Use of Money & Property $162 $3,161 $1,700 $1,700 $1,500 -11.76% Total Revenues $5,737 $7,423 $66,125 $66,125 $66,500 0.57% $6K $7K
$66K $67K
FY2024 FY2025 FY2026 FY2027
0 $25K
$50K
$75K

66.5K
Revenues by Revenue Type
SB1383 Grant Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 119 Expenditures by Expense Type
Historical Expenditures by Expense Type
Interfund Transfers
FY27 Expenditures by Expense Type
Interfund Transfers $66,500 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Interfund Transfers $5,575 $4,262 $68,587 $68,587 $66,500 -3.04% Total Expenditures $5,575 $4,262 $68,587 $68,587 $66,500 -3.04% $6K $4K
$69K $67K
FY2024 FY2025 FY2026 FY2027
0 $25K
$50K
$75K

66.5K
Expenditures by Expense Type
SB1383 Grant Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 120 Grant Funding Fund
The Grant Funding Fund accounts for intergovernmental grant revenues and related expenditures that are restricted to specific programs and projects in accordance with grant requirements.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $500K
$1,000K
$1,500K
$2,000K
$2,500K
$3,000K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance -$287,908 -$185,636 -$919,069 -$919,069 - -100.00% Revenues
Subventions & Grants $1,064,895 $636,277 $2,718,167 $1,586,792 $1,128,154 -28.90% Total Revenues $1,064,895 $636,277 $2,718,167 $1,586,792 $1,128,154 -28.90% Expenditures
Other Services & Charges - - - - $1,101,293 -
Interfund Transfers $962,624 $1,369,710 $1,795,877 $667,723 $26,861 -95.98% Total Expenditures $962,624 $1,369,710 $1,795,877 $667,723 $1,128,154 68.96% Total Revenues Less Expenditures $102,271 -$733,433 $922,290 $919,069 - -100.00% Ending Fund Balance -$185,636 -$919,069 $3,221 - - -
Grant Funding Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 121 Revenues by Revenue Type
Historical Revenue by Revenue Type
Subventions & Grants
FY27 Revenues by Revenue Type
Subventions & Grants $1,128,154 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Subventions & Grants $1,064,895 $636,277 $2,718,167 $1,586,792 $1,128,154 -28.90% Total Revenues $1,064,895 $636,277 $2,718,167 $1,586,792 $1,128,154 -28.90% $1M
$1M
$3M
$1M
FY2024 FY2025 FY2026 FY2027
0 $1M
$2M
$3M

1.13M
Revenues by Revenue Type
Grant Funding Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 122 Expenditures by Expense Type
Historical Expenditures by Expense Type
Other Services & Charges Interfund Transfers
FY27 Expenditures by Expense Type
Other Services & Charges $1,101,293 97.62%
Interfund Transfers $26,861 2.38%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Other Services & Charges - - - - $1,101,293 -
Interfund Transfers $962,624 $1,369,710 $1,795,877 $667,723 $26,861 -95.98% Total Expenditures $962,624 $1,369,710 $1,795,877 $667,723 $1,128,154 68.96% $$996633KK
$$$111,,,333777000KKK
$$$111,,,777999666KKK
$$$111,,,111222888KKK
FY2024 FY2025 FY2026 FY2027
0 $500K
$1,000K
$1,500K
$2,000K

1.13M
Expenditures by Expense Type
Grant Funding Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 123 Supplemental Law Enforcement Services
Fund
The Supplemental Law Enforcement Services Fund accounts for the annual State funding that is allocated to local jurisdictions to supplement frontline law enforcement services.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Actual
Expenditures Budgeted
2024 2025 2026 2027
0 $50K
$100K
$150K
$200K
$250K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance $329,333 $299,081 $284,954 $284,954 $310,654 9.02% Revenues
Other Taxes $186,305 $194,820 $150,000 $143,200 $143,200 - Use of Money & Property $17,851 $19,025 $7,500 $7,500 $7,500 - Total Revenues $204,156 $213,845 $157,500 $150,700 $150,700 - Expenditures
Interfund Transfers $234,408 $227,973 $125,000 $125,000 $150,000 20.00% Total Expenditures $234,408 $227,973 $125,000 $125,000 $150,000 20.00% Total Revenues Less Expenditures -$30,252 -$14,127 $32,500 $25,700 $700 -97.28% Ending Fund Balance $299,081 $284,954 $317,454 $310,654 $311,354 0.23% Supplemental Law Enforcement Services Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 124 Revenues by Revenue Type
Historical Revenue by Revenue Type
Use of Money & Property Other Taxes
FY27 Revenues by Revenue Type
Other Taxes $143,200 95.02%
Use of Money & Property $7,500 4.98%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Other Taxes $186,305 $194,820 $150,000 $143,200 $143,200 - Use of Money & Property $17,851 $19,025 $7,500 $7,500 $7,500 - Total Revenues $204,156 $213,845 $157,500 $150,700 $150,700 - $$220044KK
$$221144KK
$$115588KK $$115511KK
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
151K
Revenues by Revenue Type
Supplemental Law Enforcement Services Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 125 Expenditures by Expense Type
Historical Expenditures by Expense Type
Interfund Transfers
FY27 Expenditures by Expense Type
Interfund Transfers $150,000 100.00%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Interfund Transfers $234,408 $227,973 $125,000 $125,000 $150,000 20.00% Total Expenditures $234,408 $227,973 $125,000 $125,000 $150,000 20.00% $$223344KK $$222288KK
$$112255KK
$$115500KK
FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
150K
Expenditures by Expense Type
Supplemental Law Enforcement Services Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 126 Growth Management Funds Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 127 Development Impact – General Facilities
Fund
The Development Impact - General Facilities Fund accounts for fees collected for general facility improvement projects such as municipal facilities.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Budgeted
2024 2025 2026 2027
0 $20K
$40K
$60K
$80K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance $189,930 $223,798 $264,360 $264,360 $281,860 6.62% Revenues
Current Service Charge $25,445 $29,212 $67,300 $10,000 $10,000 - Use of Money & Property $8,423 $11,351 $7,500 $7,500 $7,500 - Total Revenues $33,868 $40,563 $74,800 $17,500 $17,500 - Expenditures
Total Expenditures - - - - - -
Total Revenues Less Expenditures $33,868 $40,563 $74,800 $17,500 $17,500 - Ending Fund Balance $223,798 $264,361 $339,160 $281,860 $299,360 6.21% Development Impact – General Facilities Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 128 Revenues by Revenue Type
Historical Revenue by Revenue Type
Use of Money & Property Current Service Charge
FY27 Revenues by Revenue Type
Current Service Charge $10,000 57.14%
Use of Money & Property $7,500 42.86%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Current Service Charge $25,445 $29,212 $67,300 $10,000 $10,000 - Use of Money & Property $8,423 $11,351 $7,500 $7,500 $7,500 - Total Revenues $33,868 $40,563 $74,800 $17,500 $17,500 - $34K
$41K
$75K
$18K
FY2024 FY2025 FY2026 FY2027
0 $25K
$50K
$75K
$100K

17.5K
Revenues by Revenue Type
Development Impact – General Facilities Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 129 Development Impact – Circulation Fund
The Development Impact - Circulation Fund accounts for fees collected for circulation improvements such as increased street capacity, traffic signals and new road construction.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Budgeted
2024 2025 2026 2027
0 $50K
$100K
$150K
$200K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance $465,607 $558,620 $652,718 $652,718 $687,718 5.36% Revenues
Current Service Charge $72,198 $65,931 $172,700 $20,000 $20,000 - Use of Money & Property $20,815 $28,168 $15,000 $15,000 $15,000 - Total Revenues $93,013 $94,099 $187,700 $35,000 $35,000 - Expenditures
Total Expenditures - - - - - -
Total Revenues Less Expenditures $93,013 $94,099 $187,700 $35,000 $35,000 - Ending Fund Balance $558,620 $652,719 $840,418 $687,718 $722,718 5.09% Development Impact – Circulation Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 130 Revenues by Revenue Type
Historical Revenue by Revenue Type
Use of Money & Property Current Service Charge
FY27 Revenues by Revenue Type
Current Service Charge $20,000 57.14%
Use of Money & Property $15,000 42.86%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Current Service Charge $72,198 $65,931 $172,700 $20,000 $20,000 - Use of Money & Property $20,815 $28,168 $15,000 $15,000 $15,000 - Total Revenues $93,013 $94,099 $187,700 $35,000 $35,000 - $93K $94K
$$118888KK
$35K
FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
35K
Revenues by Revenue Type
Development Impact – Circulation Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 131 Development Impact – Drainage Fund
The Development Impact - Drainage Fund accounts for fees collected for public infrastructure projects needed to mitigate increased stormwater runoff, such as channels, pipes and basins.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Budgeted
2024 2025 2026 2027
0 $50K
$100K
$150K
$200K
$250K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance $637,124 $714,950 $815,894 $815,894 $650,894 -20.22% Revenues
Current Service Charge $50,304 $65,104 $149,200 $20,000 $20,000 - Use of Money & Property $27,522 $35,840 $15,000 $15,000 $15,000 - Total Revenues $77,826 $100,944 $164,200 $35,000 $35,000 - Expenditures
Interfund Transfers - - $200,000 $200,000 - -100.00%
Total Expenditures - - $200,000 $200,000 - -100.00%
Total Revenues Less Expenditures $77,826 $100,944 -$35,800 -$165,000 $35,000 -121.21% Ending Fund Balance $714,950 $815,894 $780,094 $650,894 $685,894 5.38% Development Impact – Drainage Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 132 Revenues by Revenue Type
Historical Revenue by Revenue Type
Use of Money & Property Current Service Charge
FY27 Revenues by Revenue Type
Current Service Charge $20,000 57.14%
Use of Money & Property $15,000 42.86%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Current Service Charge $50,304 $65,104 $149,200 $20,000 $20,000 - Use of Money & Property $27,522 $35,840 $15,000 $15,000 $15,000 - Total Revenues $77,826 $100,944 $164,200 $35,000 $35,000 - $78K
$$110011KK
$$116644KK
$35K
FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K
35K
Revenues by Revenue Type
Development Impact – Drainage Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 133 Expenditures by Expense Type
Historical Expenditures by Expense Type
Interfund Transfers
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Interfund Transfers - - $200,000 $200,000 - -100.00%
Total Expenditures - - $200,000 $200,000 - -100.00%
0 0
$$220000KK
0 FY2024 FY2025 FY2026 FY2027
0 $100K
$200K
$300K
Expenditures by Expense Type
Development Impact – Drainage Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 134 Development Impact – Public Facilities
Fund
The Development Impact - Public Facilities Fund accounts for fees collected for public facility improvements such as roads, parks, fire stations, and administration buildings.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Budgeted
2024 2025 2026 2027
0 $20K
$40K
$60K
$80K
$100K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance $217,974 $295,623 $347,794 $347,794 $373,294 7.33% Revenues
Current Service Charge $67,206 $36,903 $60,000 $18,000 $18,000 - Use of Money & Property $10,444 $15,268 $7,500 $7,500 $7,500 - Total Revenues $77,650 $52,171 $67,500 $25,500 $25,500 - Expenditures
Total Expenditures - - - - - -
Total Revenues Less Expenditures $77,650 $52,171 $67,500 $25,500 $25,500 - Ending Fund Balance $295,623 $347,794 $415,294 $373,294 $398,794 6.83% Development Impact – Public Facilities Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 135 Revenues by Revenue Type
Historical Revenue by Revenue Type
Use of Money & Property Current Service Charge
FY27 Revenues by Revenue Type
Current Service Charge $18,000 70.59%
Use of Money & Property $7,500 29.41%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Current Service Charge $67,206 $36,903 $60,000 $18,000 $18,000 - Use of Money & Property $10,444 $15,268 $7,500 $7,500 $7,500 - Total Revenues $77,650 $52,171 $67,500 $25,500 $25,500 - $78K
$52K
$68K
$26K
FY2024 FY2025 FY2026 FY2027
0 $25K
$50K
$75K
$100K

25.5K
Revenues by Revenue Type
Development Impact – Public Facilities Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 136 Development Impact – Parkland Fund
The Development Impact - Parkland Fund accounts for fees collected for parkland and open space projects such as the acquisition of new property, improvements to, and expansion of parkland to meet increased demand.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Budgeted
2024 2025 2026 2027
0 $25K
$50K
$75K
$100K
$125K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance $389,557 $485,163 $549,772 $549,772 $584,772 6.37% Revenues
Current Service Charge $77,765 $40,108 $60,000 $20,000 $20,000 - Use of Money & Property $17,840 $24,502 $15,000 $15,000 $15,000 - Total Revenues $95,606 $64,610 $75,000 $35,000 $35,000 - Expenditures
Total Expenditures - - - - - -
Total Revenues Less Expenditures $95,606 $64,610 $75,000 $35,000 $35,000 - Ending Fund Balance $485,163 $549,773 $624,772 $584,772 $619,772 5.99% Development Impact – Parkland Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 137 Revenues by Revenue Type
Historical Revenue by Revenue Type
Use of Money & Property Current Service Charge
FY27 Revenues by Revenue Type
Current Service Charge $20,000 57.14%
Use of Money & Property $15,000 42.86%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Current Service Charge $77,765 $40,108 $60,000 $20,000 $20,000 - Use of Money & Property $17,840 $24,502 $15,000 $15,000 $15,000 - Total Revenues $95,606 $64,610 $75,000 $35,000 $35,000 - $96K
$65K
$75K
$35K
FY2024 FY2025 FY2026 FY2027
0 $25K
$50K
$75K
$100K
$125K
35K
Revenues by Revenue Type
Development Impact – Parkland Fund Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 138 Development Impact – Fire Suppression
Fund
The Development Impact - Fire Suppression Fund accounts for fees collected for expansion of fire facilities, fire vehicles and fire equipment necessitated by growth.

Revenues vs Expenditures Summary
Revenue Actual Revenue Budgeted Expenditures Budgeted
2024 2025 2026 2027
0 $50K
$100K
$150K
$200K
Comprehensive Fund Summary
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected
vs. FY 2027
Budgeted
(%
Change)
Beginning Fund Balance $199,280 $233,260 $308,184 $308,184 $335,684 8.92% Revenues
Current Service Charge $25,190 $62,690 $150,100 $20,000 $20,000 - Use of Money & Property $8,790 $12,234 $7,500 $7,500 $7,500 - Total Revenues $33,979 $74,924 $157,600 $27,500 $27,500 - Expenditures
Total Expenditures - - - - - -
Total Revenues Less Expenditures $33,979 $74,924 $157,600 $27,500 $27,500 - Ending Fund Balance $233,260 $308,184 $465,784 $335,684 $363,184 8.19% Development Impact – Fire Suppression Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 139 Revenues by Revenue Type
Historical Revenue by Revenue Type
Use of Money & Property Current Service Charge
FY27 Revenues by Revenue Type
Current Service Charge $20,000 72.73%
Use of Money & Property $7,500 27.27%
Category
FY 2024
Actuals
FY 2025
Actuals
FY 2026
Amended
Budget
FY 2026
Projected
FY 2027
Budgeted
FY 2026
Projected vs.

FY 2027
Budgeted (%
Change)
Current Service Charge $25,190 $62,690 $150,100 $20,000 $20,000 - Use of Money & Property $8,790 $12,234 $7,500 $7,500 $7,500 - Total Revenues $33,979 $74,924 $157,600 $27,500 $27,500 - $34K
$75K
$$115588KK
$28K
FY2024 FY2025 FY2026 FY2027
0 $50K
$100K
$150K
$200K

27.5K
Revenues by Revenue Type
Development Impact – Fire Suppression Fund Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 140 Capital Improvement Program Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 141 One Year Plan
FY27 Total Capital Requested
$9,546,800
FY27 Total Funding Requested
$9,546,800
FY27 Total Funding Requested by Source
Fire Protection District $500,000 5.24%
General Fund $3,217,170 33.70%
Measure I - Local $444,700 4.66%
Measure Y TOT $3,350,000 35.09%
RMRA $134,930 1.41%
Sanitation $1,900,000 19.90%
FY27 Total Funding Requested by Department
Community & Economic
Development
$750,000 7.86%
Public Works $8,796,800 92.14%

9.55M

9.55M
One Year Plan Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 142 Capital Improvement Multi-Year Plan
FY27 - FY31 Total Funding Requested by Source
Funding by Source Totals (all years)
Fire Protection District $500,000 1.47%
General Fund $11,746,090 34.45%
Measure I - Local $2,348,200 6.89%
Measure Y TOT $12,310,000 36.11%
RMRA $688,110 2.02%
Sanitation $6,500,000 19.07%
FY27 - FY31 Capital Cost Breakdown
Capital Cost Totals (all years)
Capital Costs $34,092,400 100.00%
Operational Costs $0 0.00%
$10M
$9M
$5M $6M
$4M
2027 2028 2029 2030 2031
0 $3M
$5M
$8M
$10M
$13M
$10M
$9M
$5M
$6M
$4M
2027
2028
2029
2030
2031
0 $2M $4M $6M $8M $10M
Multi-Year Plan Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 143 Capital Projects
Capital Projects
Project No. / Project Name Years Departments Type Total A.3 Annual Citywide Line Striping 2027 -
2031
Public Works Streets $1,000,000
A.2 Annual Crack Seal of City Streets 2027 -
2031
Public Works Streets $350,000
A.1 Annual Street Rehabilitation 2027 -
2031
Public Works Streets $10,907,400
B.3 Bartlett Event Space 2028 Public Works Facilities $3,000,000 B.1 Beaver / Badger Parking Lot
Improvements
2027 Public Works Facilities $2,500,000
B.4 City Hall Repairs &
Improvements
2027 -
2031
Public Works Facilities $500,000
B.2 Curb & Sidewalk Improvements 2027 -
2031
Public Works Facilities $250,000
B.10 Demolition of City Owned
Properties
2027 Public Works Facilities $200,000
B.8 Fire Protection District Property
Site Improvements
2027 Public Works Facilities $500,000
B.6 General Plan Amendment 2027 -
2028
Community & Economic
Development
Facilities $1,500,000
D.2 Generator and Automatic
Transfer Switch (ATS)
Replacement
2027 -
2028
Public Works Sanitation $400,000
E.2 Heavy Equipment 2027 -
2031
Public Works Equipment and
Vehicles
$750,000
B.9 PAC Facility Improvements
(Lighting, Safety Assessment)
2027 -
2031
Public Works Facilities $250,000
B.5 Public Parking Lot Assessment &
Improvements
2027 -
2031
Public Works Facilities $1,000,000
B.7 Public Works Facility
Improvements
2027 Public Works Facilities $300,000
C.2 Rathbun Creek Trail Segment 2 2029 Public Works Trails and Parks $1,160,000 C.3 Rathbun Creek Trail Segment 4 2030 Public Works Trails and Parks $1,500,000 C.1 Rathbun Creek Trailhead
Restroom
2027 -
2028
Public Works Trails and Parks $600,000
D.1 Sanitary Sewer Cured-in-Place
Pipe (CIPP)
2027 -
2031
Public Works Sanitation $2,000,000
D.5 SCADA System Upgrades 2027 Public Works Sanitation $250,000 D.4 Sewer Cleaning & Inspection
Project
2027 -
2031
Public Works Sanitation $1,450,000
D.6 Sewer Ponds Site Improvements 2027 Public Works Sanitation $150,000 A.5 Street Improvement - Clubview
Drive
2027 Public Works Streets $200,000
A.4 Street Sign Replacement Project2027 -
2031
Public Works Streets $1,250,000
E.1 Vehicle Replacements 2027 -
2031
Public Works Equipment and
Vehicles
$1,125,000
D.3 Wet Well Rehabilitation 2027 -
2031
Public Works Sanitation $1,000,000
Capital Projects Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 144 Equipment and Vehicles
FY27 - FY31 Equipment and Vehicles Projects
Heavy Equipment $750,000 40.00%
Vehicle Replacements $1,125,000 60.00%
$$337755KK $$337755KK $$337755KK $$337755KK $$337755KK
2027 2028 2029 2030 2031
0 $100K
$200K
$300K
$400K
Summary of Requests
Project No. / Category FY2027 FY2028 FY2029 FY2030 FY2031 Total E.2 Heavy Equipment $150,000 $150,000 $150,000 $150,000 $150,000 $750,000 E.1 Vehicle Replacements $225,000 $225,000 $225,000 $225,000 $225,000 $1,125,000 Total Summary of Requests $375,000 $375,000 $375,000 $375,000 $375,000 $1,875,000 Equipment and Vehicles Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 145 Heavy Equipment
Overview
Department Public Works
Type Capital Equipment
Project Type Equipment and Vehicles
Project Number E.2
Project Location
Description
Annual replenishment of heavy equipment fleet. For FY 26/27, this includes consideration of a new backhoe tractor.

Images
heavy equip.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance
Impact: Regularly scheduled maintenance.

Permits/Easements Needed: None
Type of Project: Replacement
Justification
Heavy equipment that has exceeded life expectancy will be restocked to ensure safety and compliance standards as well as plan for the long-term needs of the Public Works team.

Capital Cost
FY2027 Budget
$150K
Total Budget (all years)
$750K
Project Total
$750K
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Acquisition $150,000 $150,000 $150,000 $150,000 $150,000 $750,000 Total $150,000 $150,000 $150,000 $150,000 $150,000 $750,000 Heavy Equipment Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 146 Funding Sources
FY2027 Budget
$150K
Total Budget (all years)
$750K
Project Total
$750K
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
General Fund $150,000 $150,000 $150,000 $150,000 $150,000 $750,000 Total $150,000 $150,000 $150,000 $150,000 $150,000 $750,000 Heavy Equipment Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 147 Vehicle Replacements
Overview
Department Public Works
Type Capital Equipment
Project Type Equipment and Vehicles
Project Number E.1
Project Location
Description
Replace aged fleet vehicles from the Sanitation, Public Works, Engineering, Building & Safety, and Neighborhood Preservation Departments, at approximately 3 per year. Public Works vehicles must be equipped with radios and snow blades for plowing. For FY 26/27 the purchase will focus on aging Public Works vehicles.

Images
vehicle.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance Impact: Fleet
will require routine maintenance.

Permits/Easements Needed: None
Type of Project: Replacement
Justification
Currently the City has approximately 42 fleet vehicles, with several vehicles older than 10 years. In order to keep costs down for acquiring difficult to find replacement parts associated with older vehicles it is necessary to replace the City fleet on an annual basis.

Vehicle Replacements Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 148 Capital Cost
FY2027 Budget
$225K
Total Budget (all years)
$1.13M
Project Total
$1.13M
Funding Sources
FY2027 Budget
$225K
Total Budget (all years)
$1.13M
Project Total
$1.13M
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Acquisition $225,000 $225,000 $225,000 $225,000 $225,000 $1,125,000 Total $225,000 $225,000 $225,000 $225,000 $225,000 $1,125,000 Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
General Fund $225,000 $225,000 $225,000 $225,000 $225,000 $1,125,000 Total $225,000 $225,000 $225,000 $225,000 $225,000 $1,125,000 Vehicle Replacements Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 149 Facilities
FY27 - FY31 Facilities Projects
Bartlett Event Space $3,000,000 30.00%
Beaver / Badger Parking Lot
Improvements
$2,500,000 25.00%
City Hall Repairs & Improvements $500,000 5.00%
Curb & Sidewalk Improvements $250,000 2.50%
Demolition of City Owned
Properties
$200,000 2.00%
Fire Protection District Property
Site Improvements
$500,000 5.00%
General Plan Amendment $1,500,000 15.00%
PAC Facility Improvements
(Lighting, Safety Assessment)
$250,000 2.50%
Public Parking Lot Assessment &
Improvements
$1,000,000 10.00%
Public Works Facility
Improvements
$300,000 3.00%
$5M
$4M
$0M $0M $0M
2027 2028 2029 2030 2031
0 $2M
$4M
$6M
Summary of Requests
Project No. / Category FY2027 FY2028 FY2029 FY2030 FY2031 Total B.3 Bartlett Event Space $0 $3,000,000 $0 $0 $0 $3,000,000 B.1 Beaver / Badger Parking Lot
Improvements
$2,500,000 $0 $0 $0 $0 $2,500,000
B.4 City Hall Repairs &
Improvements
$100,000 $100,000 $100,000 $100,000 $100,000 $500,000
B.2 Curb & Sidewalk Improvements $50,000 $50,000 $50,000 $50,000 $50,000 $250,000 B.10 Demolition of City Owned
Properties
$200,000 $0 $0 $0 $0 $200,000
B.8 Fire Protection District Property
Site Improvements
$500,000 $0 $0 $0 $0 $500,000
B.6 General Plan Amendment $750,000 $750,000 $0 $0 $0 $1,500,000 B.9 PAC Facility Improvements
(Lighting, Safety Assessment)
$50,000 $50,000 $50,000 $50,000 $50,000 $250,000
B.5 Public Parking Lot Assessment &
Improvements
$200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Facilities Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 150 Project No. / Category FY2027 FY2028 FY2029 FY2030 FY2031 Total B.7 Public Works Facility
Improvements
$300,000 $0 $0 $0 $0 $300,000
Total Summary of Requests $4,650,000 $4,150,000 $400,000 $400,000 $400,000 $10,000,000 Facilities Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 151 Bartlett Event Space
Overview
Department Public Works
Type Capital Improvement
Project Type Facilities
Project Number B.3
Project Location
Description
Development of an event and public gathering space within the existing Bartlett Parking Lot. Planned improvements include a bandshell, open space for events and gathering, new restrooms, lighting, benches, picnic tables, and other amenities. Design efforts will commence in Spring 2026.

Images
bartlett event 1.png
bartlett event 2.png
Details
Fiscal Year: FY28
On-going Operating & Maintenance
Impact: Maintenance of the new facilities will be required.

Permits/Easements Needed: Water Quality
Management Plan, Building Permits
Type of Project: New Construction
Justification
There is growing demand for a designated special events space within the Village to support the community and business owners. The development of a dedicated space will facilitate events and public gathering, while minimizing disruption to the Village businesses while creating an improved destination for the community.

Bartlett Event Space Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 152 Capital Cost
FY2027 Budget
$0
Total Budget (all years)
$3M
Project Total
$3M
Funding Sources
FY2027 Budget
$0
Total Budget (all years)
$3M
Project Total
$3M
Detailed Breakdown
Category
FY2028
In Progress
Construction $3,000,000
Total $3,000,000
Detailed Breakdown
Category
FY2028
In Progress
Measure Y TOT $3,000,000
Total $3,000,000
Bartlett Event Space Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 153 Beaver / Badger Parking Lot Improvements
Overview
Department Public Works
Type Capital Improvement
Project Type Facilities
Project Number B.1
Project Location
Description
This project will construct two new public parking lots, with approximately 135 new parking spaces, within the Village Area.

The parking lots will include landscaping, lighting, and other amenities. The project will include additional sidewalk to promote connectivity to the Village. Design on this project was completed in FY 25/26.

Images
beaver pkg lot.png
beaver badger lot.png
Details
Fiscal Year: FY26/27
On-going Operating & Maintenance
Impact: Parking lot will need typical maintenance efforts, consistent with other public parking lots.

Permits/Easements Needed: WQMP, NOE,
Conditional Use Permit (all approved).

Type of Project: Refurbishment
Justification
The project will develop valuable parking facilities on otherwise undeveloped property that is owned by the City. The project will add approximately 135 new parking spaces in the Village Area. The project will include lighting, landscaping, and other amenities.

Beaver / Badger Parking Lot Improvements Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 154 Capital Cost
FY2027 Budget
$2.5M
Total Budget (all years)
$2.5M
Project Total
$2.5M
Funding Sources
FY2027 Budget
$2.5M
Total Budget (all years)
$2.5M
Project Total
$2.5M
Detailed Breakdown
Category
FY2027
In Progress
Construction $2,500,000
Total $2,500,000
Detailed Breakdown
Category
FY2027
In Progress
Measure Y TOT $2,500,000
Total $2,500,000
Beaver / Badger Parking Lot Improvements Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 155 City Hall Repairs & Improvements
Overview
Department Public Works
Type Capital Improvement
Project Type Facilities
Project Number B.4
Project Location
39707 Big Bear Boulevard
Description
On-going maintenance and improvement of the Civic Center Facility. FY 26/27 priorities include completing the replacement of carpeting throughout the building.

Images
city hall.jpg
city hall 2.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance Impact: None
Permits/Easements Needed: None
Type of Project: Refurbishment
Justification
Maintenance and enhancement of the Civic Center ensures that the building meets safety standards, protects existing infrastructure, and is upgraded and improved appropriately.

City Hall Repairs & Improvements Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 156 Capital Cost
FY2027 Budget
$100K
Total Budget (all years)
$500K
Project Total
$500K
Funding Sources
FY2027 Budget
$100K
Total Budget (all years)
$500K
Project Total
$500K
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Construction $100,000 $100,000 $100,000 $100,000 $100,000 $500,000 Total $100,000 $100,000 $100,000 $100,000 $100,000 $500,000 Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
General Fund $100,000 $100,000 $100,000 $100,000 $100,000 $500,000 Total $100,000 $100,000 $100,000 $100,000 $100,000 $500,000 City Hall Repairs & Improvements Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 157 Curb & Sidewalk Improvements
Overview
Department Public Works
Type Capital Improvement
Project Type Facilities
Project Number B.2
Project Location
Description
For FY 26/27, the project will improve ADA compliance on existing concrete sidewalks on Pine Knot Ave near the Mountain Meadows Housing Complex. The FY 26/27 project will also include infill sidewalk in areas of the Village, including Pedder Road and Cottage Lane. Project will include constructing new or replacement concrete curb where needed to support new or existing sidewalk.

Images
sidewalk impv.png curb sidewalk.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance
Impact: Additional maintenance for snow removal will be required on the new sidewalk.

Permits/Easements Needed: Notice of Exemption
Type of Project: Refurbishment
Justification
The FY 26/27 project will make needed sidewalk repairs as well as extend the sidewalk network within the Village area and create an area of safe passage. Future years projects will replace or expand sidewalk throughout the City to promote pedestrian mobility.

Curb & Sidewalk Improvements Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 158 Capital Cost
FY2027 Budget
$50K
Total Budget (all years)
$250K
Project Total
$250K
Funding Sources
FY2027 Budget
$50K
Total Budget (all years)
$250K
Project Total
$250K
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Construction $50,000 $50,000 $50,000 $50,000 $50,000 $250,000 Total $50,000 $50,000 $50,000 $50,000 $50,000 $250,000
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Measure Y TOT $50,000 $50,000 $50,000 $50,000 $50,000 $250,000 Total $50,000 $50,000 $50,000 $50,000 $50,000 $250,000
Curb & Sidewalk Improvements Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 159 Demolition of City Owned Properties
Overview
Department Public Works
Type Capital Improvement
Project Type Facilities
Project Number B.10
Project Location
42139 Big Bear Boulevard
Description
The City owns, or controls, a number of properties that are planned for future improvements. A number of these properties have vacant buildings on them that need to be cleared to enable future improvements. The scope includes vacant commercial and residential buildings on the 19-acre property, Beaver/Badger lots, and the quilt shop property.

Images
demo 1.png demo 2.png
Details
Fiscal Year: FY27
On-going Operating & Maintenance
Impact: Eliminate maintenance and security impacts for
unused buildings.

Permits/Easements Needed: Demolition Permits
Type of Project: Other
Justification
The demolition of these buildings will clear the way for future improvements. Additionally, as they are vacant and do not have a planned use, the demolition of these buildings will eliminate maintenance needs as well as security and liability concerns.

Demolition of City Owned Properties Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 160 Capital Cost
FY2027 Budget
$200K
Total Budget (all years)
$200K
Project Total
$200K
Funding Sources
FY2027 Budget
$200K
Total Budget (all years)
$200K
Project Total
$200K
Detailed Breakdown
Category
FY2027
In Progress
Construction $200,000
Total $200,000
Detailed Breakdown
Category
FY2027
In Progress
General Fund $200,000
Total $200,000
Demolition of City Owned Properties Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 161 Fire Protection District Property Site
Improvements
Overview
Department Public Works
Type Capital Improvement
Project Type Facilities
Project Number B.8
Project Location
42610 Rathbun Drive
Description
The Fire Protection District owns two (2) properties that are in need of site improvements. At the Boulder Bay Site, the driveway and the site pavement will be rehabilitated. At the Moonridge Site, the property will be graded, paved, and fenced in.

Images
fpd 1.png
fpd 2.png
Details
Fiscal Year: FY27
On-going Operating & Maintenance Impact: None
Permits/Easements Needed: Water Quality
Management Plan
Type of Project: Refurbishment
Justification
The Boulder Bay site needs rehabilitation of the existing improvements due to many years as a trash site. The Moonridge Location has not been built out to the entire property size. The Moonridge Site Improvements will capture all usable area on the site to maximize the usable area.

Fire Protection District Property Site Improvements Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 162 Capital Cost
FY2027 Budget
$500K
Total Budget (all years)
$500K
Project Total
$500K
Funding Sources
FY2027 Budget
$500K
Total Budget (all years)
$500K
Project Total
$500K
Detailed Breakdown
Category
FY2027
In Progress
Construction $500,000
Total $500,000
Detailed Breakdown
Category
FY2027
In Progress
Fire Protection District $500,000
Total $500,000
Fire Protection District Property Site Improvements Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 163 General Plan Amendment
Overview
Department Community & Economic
Development
Type Capital Improvement
Project Type Facilities
Project Number B.6
Project Location
Description
The General Plan is a comprehensive, long-term general plan for the physical development of the City. The General Plan serves as a foundation for making land use decisions based upon the goals and policies that will be developed through this effort. A Professional Services Agreement was executed in November 2025 and the work will be ongoing through 2028.

Images
gen plan amend.png
Details
Fiscal Year: FY26/27 - FY27/28
On-going Operating & Maintenance Impact: None
Permits/Easements Needed: Environmental Impact
Report will be prepared as a part of this process.

Type of Project: Other
Justification
The City's current General Plan was adopted in 1999 and needs to be updated for the next approximately twenty-year period.

Capital Cost
FY2027 Budget
$750K
Total Budget (all years)
$1.5M
Project Total
$1.5M
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
Total
Construction $750,000 $750,000 $1,500,000
Total $750,000 $750,000 $1,500,000
General Plan Amendment Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 164 Funding Sources
FY2027 Budget
$750K
Total Budget (all years)
$1.5M
Project Total
$1.5M
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
Total
General Fund $750,000 $750,000 $1,500,000
Total $750,000 $750,000 $1,500,000
General Plan Amendment Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 165 PAC Facility Improvements (Lighting, Safety
Assessment)
Overview
Department Public Works
Type Capital Improvement
Project Type Facilities
Project Number B.9
Project Location
39707 Big Bear Boulevard
Description
The Performing Arts Center is a highly utilized community asset. The capital improvements will include a number of items including an assessment and addressing of any safety issues, assessment and improvements of the performance elements including lighting and sound, and other facility maintenance and improvement efforts.

Images
pac 1.png
pac 2.png
pac 3.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance Impact: None
Permits/Easements Needed: Building Permits
Type of Project: Refurbishment
Justification
Given the public usage of this facility, the effort will ensure that all elements of the facility meet established safety standards, including the back of house. The lighting and audio systems are dated and are in need of upgrade as many elements are no longer supported or no longer meet best practice for a facility of this type.

PAC Facility Improvements (Lighting, Safety Assessment) Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 166 Capital Cost
FY2027 Budget
$50K
Total Budget (all years)
$250K
Project Total
$250K
Funding Sources
FY2027 Budget
$50K
Total Budget (all years)
$250K
Project Total
$250K
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Construction $50,000 $50,000 $50,000 $50,000 $50,000 $250,000 Total $50,000 $50,000 $50,000 $50,000 $50,000 $250,000
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
General Fund $50,000 $50,000 $50,000 $50,000 $50,000 $250,000 Total $50,000 $50,000 $50,000 $50,000 $50,000 $250,000
PAC Facility Improvements (Lighting, Safety Assessment) Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 167 Public Parking Lot Assessment &
Improvements
Overview
Department Public Works
Type Capital Improvement
Project Type Facilities
Project Number B.5
Project Location
40701 Village Drive
Description
As part of the City's maintenance program, Public Works will perform rehabilitation of paved surfaces in existing parking lots including replacement of asphalt, curb and gutter, and other amenities.

Images
public pkg lot.png public pkg lot 2.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance Impact: None
Permits/Easements Needed: Water Quality
Management Plans
Type of Project: Refurbishment
Justification
The parking lot surfaces within these facilities are in need of maintenance and repair. The goal is to improve the appearance and extend the useful life of the pavement while improving user/pedestrian safety.

Public Parking Lot Assessment & Improvements Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 168 Capital Cost
FY2027 Budget
$200K
Total Budget (all years)
$1M
Project Total
$1M
Funding Sources
FY2027 Budget
$200K
Total Budget (all years)
$1M
Project Total
$1M
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Construction $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Total $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Measure Y TOT $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Total $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Public Parking Lot Assessment & Improvements Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 169 Public Works Facility Improvements
Overview
Department Public Works
Type Capital Improvement
Project Type Facilities
Project Number B.7
Project Location
42040 Big Bear Boulevard
Description
The Public Works Department operates out of the Corporate Yard at 42040 Garstin Road. The facility is in need of maintenance activities, including reconstruction of the main driveway, as well as siding repair/replacement and painting of the facility exterior.

Images
public works 1.png public works 2.png
Details
Fiscal Year: FY27
On-going Operating & Maintenance
Impact: Eliminate patching of driveway and wear/tear on vehicles. Preserve and protect the building exterior.

Permits/Easements Needed: Water Quality
Management Plan, Building Permit
Type of Project: Refurbishment
Justification
The driveway is failing due to traffic from heavy equipment into and out of the facility. The driveway is proposed to be replaced in concrete to create a more durable, long lasting surface. Additionally, there is damaged siding that needs repair/replacement and the building exterior is in need of paint to preserve the condition of the building.

Public Works Facility Improvements Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 170 Capital Cost
FY2027 Budget
$300K
Total Budget (all years)
$300K
Project Total
$300K
Funding Sources
FY2027 Budget
$300K
Total Budget (all years)
$300K
Project Total
$300K
Detailed Breakdown
Category
FY2027
In Progress
Construction $300,000
Total $300,000
Detailed Breakdown
Category
FY2027
In Progress
General Fund $300,000
Total $300,000
Public Works Facility Improvements Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 171 Sanitation
FY27 - FY31 Sanitation Projects
Generator and Automatic Transfer
Switch (ATS) Replacement
$400,000 7.62%
Sanitary Sewer Cured-in-Place Pipe
(CIPP)
$2,000,000 38.10%
SCADA System Upgrades $250,000 4.76%
Sewer Cleaning & Inspection
Project
$1,450,000 27.62%
Sewer Ponds Site Improvements $150,000 2.86%
Wet Well Rehabilitation $1,000,000 19.05%
$$$111,,,666555000KKK
$$$111,,,000555000KKK
$$885500KK $$885500KK $$885500KK
2027 2028 2029 2030 2031
0 $500K
$1,000K
$1,500K
$2,000K
Summary of Requests
Project No. / Category FY2027 FY2028 FY2029 FY2030 FY2031 Total D.2 Generator and Automatic
Transfer Switch (ATS)
Replacement
$200,000 $200,000 $0 $0 $0 $400,000
D.1 Sanitary Sewer Cured-in-Place
Pipe (CIPP)
$400,000 $400,000 $400,000 $400,000 $400,000 $2,000,000 D.5 SCADA System Upgrades $250,000 $0 $0 $0 $0 $250,000 D.4 Sewer Cleaning & Inspection
Project
$450,000 $250,000 $250,000 $250,000 $250,000 $1,450,000 D.6 Sewer Ponds Site Improvements $150,000 $0 $0 $0 $0 $150,000 D.3 Wet Well Rehabilitation $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Total Summary of Requests $1,650,000 $1,050,000 $850,000 $850,000 $850,000 $5,250,000 Sanitation Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 172 Generator and Automatic Transfer Switch
(ATS) Replacement
Overview
Department Public Works
Type Capital Improvement
Project Type Sanitation
Project Number D.2
Project Location
Description
The sanitary sewer lift stations are equipped with backup power generators to ensure ongoing operation during power disruption. Many of the generators are outdated and are in need of replacement.

Images
generator switch.png
Details
Fiscal Year: FY26/27 - FY27/28
On-going Operating & Maintenance Impact: Ongoing Operating & Maintenance Impact: Upgrading equipment will prevent sanitary sewer flooding and
maintain continuity of service during times of power
interruption.

Permits/Easements Needed: None
Type of Project: Refurbishment
Justification
Generators and ATS need to be replaced due to maintenance, age, and environmental concerns. Backup power systems are required at these critical sites pursuant to State standards for sanitary sewer systems.

Generator and Automatic Transfer Switch (ATS) Replacement Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 173 Capital Cost
FY2027 Budget
$200K
Total Budget (all years)
$400K
Project Total
$400K
Funding Sources
FY2027 Budget
$200K
Total Budget (all years)
$400K
Project Total
$400K
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
Total
Construction $200,000 $200,000 $400,000
Total $200,000 $200,000 $400,000
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
Total
Sanitation $200,000 $200,000 $400,000
Total $200,000 $200,000 $400,000
Generator and Automatic Transfer Switch (ATS) Replacement Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 174 Sanitary Sewer Cured-in-Place Pipe (CIPP)
Overview
Department Public Works
Type Capital Improvement
Project Type Sanitation
Project Number D.1
Project Location
Description
Installation of a pipe liner into existing sanitary sewer maints to correct root intrusion, pipe offsets, and minor pipe failures.

Images
sani cured pip.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance Impact: Ongoing Operating & Maintenance Impact: Will reduce sewer back-up issues and reduce replacement costs.

Permits/Easements Needed: Notice of Exemption
Type of Project: Refurbishment
Justification
The installation of pipe liners is an effective maintenance process to maintain sanitary sewer lines. This approach can correct root intrusion, pipe offsets, and other deficiencies. This approach is more cost effective, and creates less impacts, than trenching and replacing the sewer mains.

Sanitary Sewer Cured-in-Place Pipe (CIPP) Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 175 Capital Cost
FY2027 Budget
$400K
Total Budget (all years)
$2M
Project Total
$2M
Funding Sources
FY2027 Budget
$400K
Total Budget (all years)
$2M
Project Total
$2M
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Construction $400,000 $400,000 $400,000 $400,000 $400,000 $2,000,000 Total $400,000 $400,000 $400,000 $400,000 $400,000 $2,000,000 Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Sanitation $400,000 $400,000 $400,000 $400,000 $400,000 $2,000,000 Total $400,000 $400,000 $400,000 $400,000 $400,000 $2,000,000 Sanitary Sewer Cured-in-Place Pipe (CIPP) Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 176 SCADA System Upgrades
Overview
Department Public Works
Type Capital Improvement
Project Type Sanitation
Project Number D.5
Project Location
Description
A Supervisory Control and Data Acquisition (SCADA) System allows the sanitation system, especially the lift stations, to be monitored remotely, twenty-four hours a day. The SCADA system provides alarms and real-time data to the operators and allows for system changes to be implemented. The current SCADA system is nearing end of life and is in need of replacement.

Images
scada 1.png
scada 2.png
Details
Fiscal Year: FY27
On-going Operating & Maintenance
Impact: Updating the SCADA system will ensure effective ongoing maintenance and operation of this critical system.

Permits/Easements Needed: Notice of Exemption
Type of Project: Other Improvement
Justification
The SCADA system is nearing end of life. The existing software system will be migrated to a new platform in 2026. The existing hardware is no longer manufactured and will no longer be supported after 2028. The status of the system has made replacement parts and components difficult to obtain.

SCADA System Upgrades Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 177 Capital Cost
FY2027 Budget
$250K
Total Budget (all years)
$250K
Project Total
$250K
Funding Sources
FY2027 Budget
$250K
Total Budget (all years)
$250K
Project Total
$250K
Detailed Breakdown
Category
FY2027
In Progress
Construction $250,000
Total $250,000
Detailed Breakdown
Category
FY2027
In Progress
Sanitation $250,000
Total $250,000
SCADA System Upgrades Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 178 Sewer Cleaning & Inspection Project
Overview
Department Public Works
Type Capital Improvement
Project Type Sanitation
Project Number D.4
Project Location
Description
Annual maintenance program to perform cleaning and inspections on sanitary sewer mains. For each FY, the highest priority areas will be targeted for maintenance and inspection.

Images
sewer cleaning.jpg
Details
Fiscal Year: Annual
On-going Operating & Maintenance Impact: Ongoing Operating & Maintenance Impact: Annual maintenance program to reduce system failures and
identify future maintenance needs.

Permits/Easements Needed: Notice of Exemption
Type of Project: Refurbishment
Justification
The project will help to mitigate sanitary sewer back up issues and identify areas that may need additional maintenance, repair, or replacement.

Sewer Cleaning & Inspection Project Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 179 Capital Cost
FY2027 Budget
$450K
Total Budget (all years)
$1.45M
Project Total
$1.45M
Funding Sources
FY2027 Budget
$450K
Total Budget (all years)
$1.45M
Project Total
$1.45M
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Construction $450,000 $250,000 $250,000 $250,000 $250,000 $1,450,000 Total $450,000 $250,000 $250,000 $250,000 $250,000 $1,450,000 Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Sanitation $450,000 $250,000 $250,000 $250,000 $250,000 $1,450,000 Total $450,000 $250,000 $250,000 $250,000 $250,000 $1,450,000 Sewer Cleaning & Inspection Project Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 180 Sewer Ponds Site Improvements
Overview
Department Public Works
Type Capital Improvement
Project Type Sanitation
Project Number D.6
Project Location
Description
The sewer ponds, off of Garstin Drive, support the sanitation system as there is a lift station on site. The ponds also provide a critical holding facility for times of heavy flow. Furthermore, the site is a primary snow storage facility during winter operations. The site access gate and service road are in need of improvement.

Images
sewer ponds 1.png
sewer ponds 2.png
Details
Fiscal Year: FY27
On-going Operating & Maintenance
Impact: Annual maintenance program to reduce future
costs.

Permits/Easements Needed: Notice of Exemption
Type of Project: Refurbishment
Justification
The project will widen the gate to the site to ensure the ease of access for the heavy equipment that enters the site. The existing roads on the site need to be rehabilitated to allow for improved access and mobility on the site, especially during the winter season.

Sewer Ponds Site Improvements Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 181 Capital Cost
FY2027 Budget
$150K
Total Budget (all years)
$150K
Project Total
$150K
Funding Sources
FY2027 Budget
$150K
Total Budget (all years)
$150K
Project Total
$150K
Detailed Breakdown
Category
FY2027
In Progress
Construction $150,000
Total $150,000
Detailed Breakdown
Category
FY2027
In Progress
Sanitation $150,000
Total $150,000
Sewer Ponds Site Improvements Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 182 Wet Well Rehabilitation
Overview
Department Public Works
Type Capital Improvement
Project Type Sanitation
Project Number D.3
Project Location
Description
Sewer Lift Stations require relining of sewer well walls.

Images
wet well.jpg wet well 2.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance
Impact: Reduces need for replacement.

Permits/Easements Needed: Notice of Exemption
Type of Project: Refurbishment
Justification
The proposed rehabilitation will increase the useful life of the wet wells and minimize ongoign repair and replacement costs.

Capital Cost
FY2027 Budget
$200K
Total Budget (all years)
$1M
Project Total
$1M
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Construction $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Total $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Wet Well Rehabilitation Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 183 Funding Sources
FY2027 Budget
$200K
Total Budget (all years)
$1M
Project Total
$1M
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Sanitation $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Total $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Wet Well Rehabilitation Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 184 Streets
FY27 - FY31 Streets Projects
Annual Citywide Line Striping $1,000,000 7.30%
Annual Crack Seal of City Streets $350,000 2.55%
Annual Street Rehabilitation $10,907,400 79.57%
Street Improvement - Clubview
Drive
$200,000 1.46%
Street Sign Replacement Project $1,250,000 9.12%
$3M
$3M $3M $3M $3M
2027 2028 2029 2030 2031
0 $1M
$2M
$3M
$4M
Summary of Requests
Project No. / Category FY2027 FY2028 FY2029 FY2030 FY2031 Total A.3 Annual Citywide Line Striping $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 A.2 Annual Crack Seal of City Streets $50,000 $75,000 $75,000 $75,000 $75,000 $350,000 A.1 Annual Street Rehabilitation $2,171,800 $2,067,800 $2,159,200 $2,254,300 $2,254,300 $10,907,400 A.5 Street Improvement - Clubview
Drive
$200,000 $0 $0 $0 $0 $200,000
A.4 Street Sign Replacement Project $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000 Total Summary of Requests $2,871,800 $2,592,800 $2,684,200 $2,779,300 $2,779,300 $13,707,400 Streets Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 185 Annual Citywide Line Striping
Overview
Department Public Works
Type Capital Improvement
Project Type Streets
Project Number A.3
Project Location
Description
Striping of City streets, lane markings, long line striping, and parking areas. Approximately 100,000 linear feet of long linesyellow, fog, and skip lines as well as crosswalks and street legends. This work is let out to contract for striping work to take place both in the Spring and the Fall of each year.

Images
street striping.png
striping map.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance
Impact: Reduce impact on Public Works time and
Resources.

Permits/Easements Needed: Notice of Exemption
Type of Project: Other
Justification
This annual project coordinates the restriping of all street markings, including lane lines, crosswalks, and street legends.

Elements of the striping are performed twice annually to ensure maximum visibility, contributing to the safety of motorists and pedestrians.

Annual Citywide Line Striping Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 186 Capital Cost
FY2027 Budget
$200K
Total Budget (all years)
$1M
Project Total
$1M
Funding Sources
FY2027 Budget
$200K
Total Budget (all years)
$1M
Project Total
$1M
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Construction $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Total $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
General Fund $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Total $200,000 $200,000 $200,000 $200,000 $200,000 $1,000,000 Annual Citywide Line Striping Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 187 Annual Crack Seal of City Streets
Overview
Department Public Works
Type Capital Improvement
Project Type Streets
Project Number A.2
Project Location
Description
This project focuses on the application of crack sealing material in cracks on the pavement sections. The crack sealing prevents water intrusion into the pavement, prolonging the condition and useful life of the pavement.

Images
crack seal.png crack seal map.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance
Impact: Extend the useful life of the street section.

Permits/Easements Needed: Notice of Exemption
Type of Project: Other
Justification
Crack sealing is part of a comprehensive pavement maintenance plan. Streets will be prioritized for crack seal based on the Pavement Condition Index (PCI) rating and the visual presence of cracks. This provides a longer life cycle for the pavement and reduces costs for rehabilitation.

Annual Crack Seal of City Streets Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 188 Capital Cost
FY2027 Budget
$50K
Total Budget (all years)
$350K
Project Total
$350K
Funding Sources
FY2027 Budget
$50K
Total Budget (all years)
$350K
Project Total
$350K
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Construction $50,000 $75,000 $75,000 $75,000 $75,000 $350,000 Total $50,000 $75,000 $75,000 $75,000 $75,000 $350,000
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
General Fund $50,000 $75,000 $75,000 $75,000 $75,000 $350,000 Total $50,000 $75,000 $75,000 $75,000 $75,000 $350,000
Annual Crack Seal of City Streets Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 189 Annual Street Rehabilitation
Overview
Department Public Works
Type Capital Improvement
Project Type Streets
Project Number A.1
Project Location
Description
Milling of existing asphalt, replacement of old metal pipe culverts, reconstruction of storm drain inlets and headwalls, replacement or addition of curb and gutter, and paving of streets.

Images
street rehab.png
st rehab map.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance
Impact: Reduced maintenance for potholing, asphalt
patching.

Permits/Easements Needed: Notice of Exemption,
Water Quality Management Plan (if required)
Type of Project: Resurface Current Road
Justification
The City performs an annual rehabilitation of the asphalt surface of various streets with priority based on streets with low Pavement Condition Index (PCI) values. This project improves the life cycle of the streets by improving drainage, and other critical elements, and constructing new street sections.

Annual Street Rehabilitation Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 190 Capital Cost
FY2027 Budget
$2.17M
Total Budget (all years)
$10.9M
Project Total
$10.9M
Funding Sources
FY2027 Budget
$2.17M
Total Budget (all years)
$10.9M
Project Total
$10.9M
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Construction $2,171,800 $2,067,800 $2,159,200 $2,254,300 $2,254,300 $10,907,400 Total $2,171,800 $2,067,800 $2,159,200 $2,254,300 $2,254,300 $10,907,400 Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
General Fund $942,170 $923,590 $899,390 $877,970 $877,970 $4,521,090 Measure I - Local $444,700 $457,800 $471,900 $486,900 $486,900 $2,348,200 Measure Y TOT $400,000 $300,000 $400,000 $500,000 $500,000 $2,100,000 RMRA $134,930 $136,410 $137,910 $139,430 $139,430 $688,110 Sanitation $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000 Total $2,171,800 $2,067,800 $2,159,200 $2,254,300 $2,254,300 $10,907,400 Annual Street Rehabilitation Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 191 Street Improvement - Clubview Drive
Overview
Department Public Works
Type Capital Improvement
Project Type Streets
Project Number A.5
Project Location
Description
The project scope is to develop plans for the reconstruction of Clubview Drive. Clubview Drive is a collector street in the Moonridge area that needs rehabilitation due to typical degradation that is exacerbated by drainage issues in the area. The design effort will include survey and street design in addition to hydrology studies and a design of drainage improvements.

Images
clubview 1.png
clubview 2.png clubview 3.png
Details
Fiscal Year: FY27
On-going Operating & Maintenance Impact: The
rehabilitation of the street will eliminate pothole and other maintenance issues and concerns.

Permits/Easements Needed: Water Quality
Management Plan, Notice of Exemption
Type of Project: Resurface Current Road
Justification
Clubview Drive has a Pavement Condition Index (PCI) score in the 30s, rating it as very poor. By addressing the drainage issues, in addition to rehabilitating the street, the lifespan of future improvements to this roadway will be maximized.

Street Improvement - Clubview Drive Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 192 Capital Cost
FY2027 Budget
$200K
Total Budget (all years)
$200K
Project Total
$200K
Funding Sources
FY2027 Budget
$200K
Total Budget (all years)
$200K
Project Total
$200K
Detailed Breakdown
Category
FY2027
In Progress
Construction $200,000
Total $200,000
Detailed Breakdown
Category
FY2027
In Progress
Measure Y TOT $200,000
Total $200,000
Street Improvement - Clubview Drive Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 193 Street Sign Replacement Project
Overview
Department Public Works
Type Capital Improvement
Project Type Streets
Project Number A.4
Project Location
Description
Replacement of all City traffic signs, including street name signs, regulation, warning, and guide signs. Citywide project will be undertaken in phases over multiple years.

Images
street signs.png
street sign.png
Details
Fiscal Year: Annual
On-going Operating & Maintenance Impact: None
Permits/Easements Needed: None
Type of Project: Other
Justification
Signage needs to be updated to comply with updated Federal Highway Administration (FHWA) requirements pertaining to visibility, legibility, and clearance height.

Street Sign Replacement Project Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 194 Capital Cost
FY2027 Budget
$250K
Total Budget (all years)
$1.25M
Project Total
$1.25M
Funding Sources
FY2027 Budget
$250K
Total Budget (all years)
$1.25M
Project Total
$1.25M
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
Construction $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000 Total $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000 Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
FY2029
In Progress
FY2030
In Progress
FY2031
In Progress
Total
General Fund $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000 Total $250,000 $250,000 $250,000 $250,000 $250,000 $1,250,000 Street Sign Replacement Project Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 195 Trails and Parks
FY27 - FY31 Trails and Parks Projects
Rathbun Creek Trail Segment 2 $1,160,000 35.58%
Rathbun Creek Trail Segment 4 $1,500,000 46.01%
Rathbun Creek Trailhead Restroom $600,000 18.40%
0 $$660000KK
$$$111,,,111666000KKK
$$$111,,,555000000KKK
0 2027 2028 2029 2030 2031
0 $500K
$1,000K
$1,500K
$2,000K
Summary of Requests
Project No. / Category FY2027 FY2028 FY2029 FY2030 FY2031 Total C.2 Rathbun Creek Trail Segment 2 $0 $0 $1,160,000 $0 $0 $1,160,000 C.3 Rathbun Creek Trail Segment 4 $0 $0 $0 $1,500,000 $0 $1,500,000 C.1 Rathbun Creek Trailhead
Restroom
$0 $600,000 $0 $0 $0 $600,000
Total Summary of Requests $0 $600,000 $1,160,000 $1,500,000 $0 $3,260,000 Table of Contents Trails and Parks
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 196 Rathbun Creek Trail Segment 2
Overview
Department Public Works
Type Capital Improvement
Project Type Trails and Parks
Project Number C.2
Project Location
Description
Segment 2 of Rathbun Creek Trail extends the trail from Big Bear Blvd. west to Sandalwood Drive. The trail will be paved, with a wood rail fence and pedestrian bridge crossing.

Images
rathbun 2.png
Details
Fiscal Year: FY28/29
On-going Operating & Maintenance
Impact: Maintenance of the trail will be required.

Permits/Easements Needed: Notice of Exemption,
San Bernardino County Flood Control Easements/Permits,
and Caltrans encroachment permit for this section of trail to cross Big Bear Boulevard
Type of Project: Other improvement
Justification
The Rathbun Creek Trail is a high priority trail that will provide recreation, education opportunities, and transportation greenway that will allow residents and visitors a variety of opportunities to connect distinct segments of the City.

Rathbun Creek Trail Segment 2 Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 197 Capital Cost
FY2027 Budget
$0
Total Budget (all years)
$1.16M
Project Total
$1.16M
Funding Sources
FY2027 Budget
$0
Total Budget (all years)
$1.16M
Project Total
$1.16M
Detailed Breakdown
Category
FY2029
In Progress
Construction $1,160,000
Total $1,160,000
Detailed Breakdown
Category
FY2029
In Progress
Measure Y TOT $1,160,000
Total $1,160,000
Rathbun Creek Trail Segment 2 Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 198 Rathbun Creek Trail Segment 4
Overview
Department Public Works
Type Capital Improvement
Project Type Trails and Parks
Project Number C.3
Project Location
Description
Segment 4 of the Rathbun Creek Trail begins at Moonridge Road adjacent to the new Zoo and continues along the golf course to Sand Canyon Road. The trail will be paved, with a wood rail fence and pedestrian bridge crossing.

Images
rathbun 4.jpg
Details
Fiscal Year: FY29/30
On-going Operating & Maintenance
Impact: Maintenance of the trail will be required.

Permits/Easements Needed: Notice of Exemption,
San Bernardino County Flood Control Easements/Permits,
Potential easements from other private property owners, including Big Bear Mountain Resort, dependent upon the
designed alignment.

Type of Project: Other improvement
Justification
The Rathbun Creek Trail is a high priority trail that will provide recreation, education opportunities, and transportation greenway that will allow residents and visitors a variety of opportunities to connect distinct segments of the City.

Rathbun Creek Trail Segment 4 Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 199 Capital Cost
FY2027 Budget
$0
Total Budget (all years)
$1.5M
Project Total
$1.5M
Funding Sources
FY2027 Budget
$0
Total Budget (all years)
$1.5M
Project Total
$1.5M
Detailed Breakdown
Category
FY2030
In Progress
Construction $1,500,000
Total $1,500,000
Detailed Breakdown
Category
FY2030
In Progress
Measure Y TOT $1,500,000
Total $1,500,000
Rathbun Creek Trail Segment 4 Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 200 Rathbun Creek Trailhead Restroom
Overview
Department Public Works
Type Capital Improvement
Project Type Trails and Parks
Project Number C.1
Project Location
Description
Construction of a new restroom facility to support Rathbun Creek Trail users as well as the general public.

Images
rathbun restroom 1.png
rathbun restroom 2.png
Details
Fiscal Year: FY28
On-going Operating & Maintenance
Impact: Increased maintenance for new restroom facilities and trash collection.

Permits/Easements Needed: Notice of Exemption
and Building Permit
Type of Project: Other improvement
Justification
Rathbun Creek Trail is the cornerstone of the Rathbun Creek Sustainability Plan(2017) and will ultimately connect the lake and surrounding areas to the US Forest Service trail system. There are currently no public restrooms alongside the trail.

Rathbun Creek Trailhead Restroom Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 201 Capital Cost
FY2027 Budget
$0
Total Budget (all years)
$600K
Project Total
$600K
Funding Sources
FY2027 Budget
$0
Total Budget (all years)
$600K
Project Total
$600K
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
Total
Construction $0 $600,000 $600,000
Total $0 $600,000 $600,000
Detailed Breakdown
Category
FY2027
In Progress
FY2028
In Progress
Total
Measure Y TOT $0 $600,000 $600,000
Total $0 $600,000 $600,000
Rathbun Creek Trailhead Restroom Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 202 Appendix
Glossary of terms
List of Acronyms
Salary Schedule
Resolutions to Adopt the Budget
Resolutions to Adopt the Capital Improvement Plan
Resolutions to Adopt the GANN Limit Calculations
Master Fee Schedule
Appendix Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 203 Glossary of terms - currently under
development
Glossary of terms Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 204 Salary Schedule
FY 2026/2027 Salary Schedule to be inserted here.

Salary Schedule Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 205 Resolutions to Adopt the Budget
Information to be provided once adopted.

Resolutions to Adopt the Budget Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 206 Resolutions to Adopt the Capital
Improvement Plan
Information to be provided once adopted.

Resolutions to Adopt the Capital Improvement Plan Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 207 Resolutions to Adopt the GANN Limit
Calculations
Information to be provided once adopted.

Resolutions to Adopt the GANN Limit Calculations Table of Contents FY2026/2027 Proposed Budget | City of Big Bear Lake Page 208 Master Fee Schedule
Master Fee Schedule Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 209 Master Fee Schedule Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 210 Master Fee Schedule Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 211 Master Fee Schedule Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 212 Master Fee Schedule Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 213 Master Fee Schedule Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 214 Master Fee Schedule Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 215 Master Fee Schedule Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 216 Master Fee Schedule Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 217 Master Fee Schedule Table of Contents
FY2026/2027 Proposed Budget | City of Big Bear Lake Page 218 RESOLUTION NO. 2026-XX
RESOLUTION ADOPTING THE FISCAL YEAR 2026-27 BUDGET
WHEREAS, the City of Big Bear Lake was incorporated on November 28, 1980; and, WHEREAS, the City Council conducted a public hearing on the proposed budget, as provided in Section 1001 of the City Charter adopted November, 1983; and, NOW, THEREFORE, BE IT RESOLVED BY the City Council of the City of Big Bear Lake that the budget for Fiscal Year 2026-27 is hereby adopted and that the appropriated resources and uses are as follows:

Fund Description Resources Uses
General Fund $ 25,717,442 $ 28,334,212
Sanitation $ 9,579,000 $ 10,521,931
Refuse $ 5,578,000 $ 5,646,289
Traffic Safety $ 220,000 $ 220,000
Gas Tax - HUTA $ 739,063 $ 740,000
Gas Tax - RMRA $ 141,443 $ 134,930
Measure I-Local 10-40 $ 522,500 $ 524,700
Mobile Source Air Pollution $ 5,200 $ -
Mountain Transit (MTA) $ 500,000 $ 500,000
Village Streetscape Maint $ 525,319 $ 525,319
Tourism Business Impr District $ 4,970,000 $ 4,970,000
Property Lease General Operations $ 375,000 $ 375,000
Pass-through Fees $ 4,840 $ 700
PEG Access $ 55,000 $ 75,000
Measure Y TOT $ 2,443,750 $ 4,225,000
SB1383 Grant Fund $ 66,500 $ 66,500
Grant Funding $ 1,128,154 $ 1,128,154
Suppl Law Enforcement AB3229 $ 150,700 $ 150,000
Developer Impact-Gen'l Fac $ 17,500 $ -
Developer Impact-Circulation $ 35,000 $ -
Developer Impact-Drainage $ 35,000 $ -
Developer Impact-Public Fac $ 25,500 $ -
Developer Impact-Parkland $ 35,000 $ -
Developer Impact-Fire Supp $ 27,500 $ -
Capital Projects $ 6,175,000 $ 6,175,000
Street Improvements $ 2,871,800 $ 2,871,800

TOTAL APPROPRIATIONS
Item 2.3
Attachment 2
PASSED, APPROVED AND ADOPTED this 10th day of June, 2026.

Randall Putz, Mayor
ATTEST:

Erica Stephenson, City Clerk

STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss

AYES:

NOES:

ABSTAIN:

ABSENT:

Erica Stephenson, City Clerk

MEETING
DATE: June 10, 2026
TO: Honorable Mayor and Members of the City Council
THROUGH: Erik Sund, City Manager
FROM: Dena Heald, Director of Finance
SUBJECT: Authorize the Placement of City Sewer User Fees, BBARWA Sewer User and Standby Fees, and City Refuse Fees on the Fiscal Year 2026-27 Tax Roll

BACKGROUND & DISCUSSION
The collection of assessments via property tax roll requires the City Council to conduct a public hearing and adopt a resolution to submit established rates to the San Bernardino County Auditor/Controller for placement on the property tax roll. City Council will conduct a public hearing to place previously established rates for collection and transmission of effluent through the City’s sewer system to the Big Bear Area Regional Wastewater Authority (BBARWA) for treatment as well as fees for administration and operations associated with the provision of solid waste services, hazardous materials disposal, and engineering services related to regulatory and environmental program mandates on the FY 2026-27 property tax roll for collection.

Property owners are provided with sewer and refuse services and are assessed a fee for these services. The amount of the charge is dependent upon whether the property is improved/developed or unimproved/vacant. The land use also indicates the charges that apply: Residential and commercial properties pay for sewer services whereas only residential properties are assessed refuse fees. Commercial properties contract directly with the City’s franchised solid waste hauler, Big Bear Disposal, for refuse services and are not assessed via the property tax roll.

Sewer Fees:

City sewer user fees were last established on June 29, 2023 through the adoption of Resolution No. 2023-50. Pursuant to this resolution, the City’s established rate is subject to an inflationary adjustment based on the change in the consumer price index (CPI) for the twelve month period ending December 31 each year. The CPI for FY 2026-27 is 3.2%; therefore, the City’s sewer fee for FY 2026-27 will be $311.23.

The Board of Directors for BBARWA establishes sewer rates for treatment of effluent and vacant parcel standby services. The rates for FY 2026-27 were adopted by the BBARWA Board of Directors on March 25, 2026. The adopted rate for improved parcels was established at $462.56 which is less than the rate established pursuant to Resolution No. 2023-50; therefore, the rate imposed will be the rate established by BBARWA. The rates established by BBARWA for unimproved properties will remain at $20 for parcels of less than one acre and $30 for all other vacant parcels.

Item 2.4
Refuse Fees:

The City’s refuse fee was established on October 28, 2019 through the adoption of Ordinance No. 2019-474. Pursuant to this ordinance, the established rate is subject to a CPI adjustment through June 30, 2025; therefore, the FY 2026-27 rate will remain unchanged at $138.83.

In August 2022, the City Council approved a solid waste franchise agreement with Big Bear Disposal through the adoption of Resolution No. 2022-91 which established a rate structure. As such, rates for residential solid waste services provided by Big Bear Disposal will be considered separately and are not subject to this public hearing.

FISCAL IMPACT
There is no fiscal impact. Established rates have been incorporated into the FY 2026-27 Budget.

ENVIRONMENTAL CONSIDERATIONS
None requiring review under California Environmental Quality Act.

CONSIDERATIONS OF STRATEGIC PRIORITIES
This item aligns with Strategic Priority Goal No. 1, to “ensure fiscal responsibility”.

RECOMMENDED ACTION
It is recommended that the City Council:

1. Conduct a public hearing to receive comments regarding the placement of City Sewer User Fees, BBARWA Sewer User and Standby Fees, and City Refuse Fees on the Fiscal Year 2026-27 property tax roll; and,

2. Adopt a Resolution Authorizing City Sewer User Fees, BBARWA Sewer User and Standby Fees, and City Refuse Fees to be Placed on the Fiscal Year 2026-27 Property Tax Roll.

ATTACHMENT

1. Resolution No. 2026-XX (including Exhibit A - Written Report of Assessed Fees by Land Use)
RESOLUTION NO. 2026-XX

RESOLUTION AUTHORIZING CITY SEWER USER FEES, BBARWA

SEWER USER AND STANDBY FEES, AND CITY REFUSE FEES TO
BE PLACED ON THE FISCAL YEAR 2026-27 PROPERTY TAX ROLL
WHEREAS, pursuant to Sections 5471 of the California Health and Safety Code, the City Council of the City of Big Bear Lake (“City”) adopted Resolution No. 2023-50 establishing reasonable rates and fees for collection and transmission of effluent through the City’s sewer system to the Big Bear Area Regional Wastewater Authority (“BBARWA”) for treatment and disposal (“Sewer User Fees”); and,
WHEREAS, Resolution No. 2023-50 includes the imposition of annual inflationary adjustments to established rates equal to the greater of 2% or the CPI-U subject to a cap of 5%; and, WHEREAS, the calendar year CPI-U is 3.2%; therefore, the imposed inflationary adjustment pursuant to Resolution No. 2023-50 is 3.2% for FY 2026-27; and, WHEREAS, the BBARWA Board of Directors establishes fees for treatment of effluent (“BBARWA Sewer User Fees”) and the unimproved parcel fees (“BBARWA Sewer Standby Fees”), and,
WHEREAS, the fees established by the BBARWA Board of Directors for treatment of effluent for Fiscal Year 2026-27 (“BBARWA Sewer User Fees”) are less than the fees previously established for Fiscal Year 2026-27 pursuant to Resolution No. 2023-50; therefore, the fees established by the BBARWA Board of Directors will be imposed on improved parcels; and, WHEREAS, pursuant to the Joint Powers Agreement with BBARWA, the City shall, acting as agent, impose and collect a sewer standby fee (“BBARWA Sewer Standby Fees”) against all unimproved parcels of real property which are located within 200 feet of a sewer main; and, WHEREAS, pursuant to Sections 5471 of the California Health and Safety Code, the City Council of the City of Big Bear Lake (“City”) adopted Ordinance No. 2019-474 establishing City Refuse Fees for administration and operations associated with the provision of solid waste services, hazardous materials disposal, and engineering services related to regulatory and environmental programs as well as the maintenance of the City owned Clean Bear Site across from City Hall (“City Refuse Fees”); and,
WHEREAS, City Ordinance No. 2019-474 includes the imposition of annual inflationary adjustments to established rates equal to the greater of 2% or the CPI-U subject to a cap of 5% through June 30, 2025; therefore, the rate for FY 2026-27 will remain unchanged; and, WHEREAS, pursuant to Section 5473 of the California Health and Safety Code, the City Council has elected to have the City Sewer User Fees, BBARWA Sewer User and Standby Fees, and City Refuse Fees for the Fiscal Year 2026-27 forwarded to the San Bernardino County Auditor/Controller to be collected on the tax roll in the same manner, by the same persons and at Item 2.4
Attachment 1
the same time, together with and not separate from, the general taxes, and has caused a written report of Assessed Fees by Land Use (“Written Report”), a copy of which is attached hereto (Exhibit A) and by this reference incorporated herein, to be prepared and filed with the City Clerk containing the number of Equivalent Dwelling Units (“EDU”) and real property parcels by land use subject to the said fees and the amount to be imposed thereon for Fiscal Year 2026-27; and, WHEREAS, the City Clerk caused a notice of the filing of this Written Report and of the time and place of the hearing thereon to be published all in accordance with California Health and Safety Code section 5473.1; and,
WHEREAS, on June 10, 2026, at 5:00 p.m., the City Council conducted the hearing on the Written Report and heard and considered all objections or protests thereto, and has determined and hereby finds that protests have not been made by the owners of a majority of the separate parcels or property described in the Written Report; and,
WHEREAS, the City Sewer User Fees, BBARWA Sewer User and Standby Fees, and City Refuse Fees shall constitute a lien against the parcel or parcels of land described in the Written Report in accordance with California Health and Safety Code sections 5473 et seq.; and NOW, THEREFORE, BE IT RESOLVED BY the City Council of the City of Big Bear Lake as follows:

1. The City Council hereby finds and determines that the above Recitals are true and correct and are incorporated herein by this reference.

2. The Written Report filed with the City Clerk contains the number of Equivalent Dwelling Units (“EDU”) and real property parcels by land use subject to City Sewer User Fees, BBARWA Sewer User and Standby Fees, and City Refuse Fees and the amount of said fees for Fiscal Year 2026-27 to be imposed thereon, and the Written Report is therefore approved and adopted.

3. The City Sewer User Fees, BBARWA Sewer User and Standby Fees, and City Refuse Fees for the Fiscal Year 2026-27 shall be forwarded to the San Bernardino County Auditor/Controller and shall be collected on the tax roll in the same manner, by the same person, at the same time, together with and not separate from the general taxes.

4. The Fiscal Year 2026-27 fees to be collected on improved/developed parcels are as follows:

City Sewer User Fees $311.23 per EDU
BBARWA Sewer User Fees $462.56 per EDU
City Refuse Fees $138.83 per EDU

5. The Fiscal Year 2026-27 fees to be collected on unimproved/vacant parcels are as follows:

BBARWA Sewer Standby Fees $20.00 per parcel under one (1) acre BBARWA Sewer Standby Fees $30.00 per parcel one (1) acre or larger

6. On or before August 9, 2026, the City Clerk is hereby directed to file with the San Bernardino County Auditor/Controller a copy of the Written Report, with a statement endorsed thereon over her signature that this has been fully adopted by the City Council, together with a certified copy of this Resolution, and shall request that the City Sewer User Fees, BBARWA Sewer User and Standby Fees, and City Refuse Fees be collected on the tax bills for the taxable parcels in the City identified in the Written Report along with the ordinary ad valorem taxes to be levied on and collected from owners of said parcels.

PASSED, APPROVED AND ADOPTED this 10th day of June, 2026.

Randall Putz, Mayor
ATTEST:

Erica Stephenson, City Clerk

STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss

AYES:

NOES:

ABSTAIN:

ABSENT:

Erica Stephenson, City Clerk
City of Big Bear Lake
Assessed Fees by Land Use
Fiscal Year 2026-27
Land Use EDU's
Parcel
Count Sewer User Fees BBARWA Sewer Fees Refuse Fees
Residential 8,614.0 8,292 $ 2,680,935.22 $ 3,984,491.84 $ 1,195,881.62 Commercial 3,125.8 910 $ 972,842.73 $ 1,445,870.05 $ -
Vacant 1,269.0 1,269 $ - $ 25,400.00 $ -
Hand Bills 284.4 23 $ 88,202.58 $ 131,089.50 $ 138.83
Grand Total 13,293.2 10,494 $ 3,741,980.54 $ 5,586,851.39 $ 1,196,020.45

MEETING
DATE: June 10, 2026
TO: Honorable Mayor and Members of the City Council
THROUGH: Erik Sund, City Manager
FROM: Sean Sullivan, Assistant City Manager
Katya Meyer, Project Manager
SUBJECT: Approve Adjustments to Solid Waste Service Rates for Services Provided by Big Bear Disposal, Inc. from Fiscal Year 2026-27 to Fiscal Year 2030-31; and Adopt a Written Report; and Authorize the Placement of Solid Waste Service Charges on the Fiscal Year 2026-27 Tax Roll

BACKGROUND & DISCUSSION
The collection and disposal of solid waste is a critical City service as it provides for the protection of public health, safety, and welfare within the community as it reduces health hazards and sanitary concerns. Since 1991, the City has provided these services through a contract with a private waste hauler, Big Bear Disposal, Inc. In August 2022, the City Council approved a new franchise agreement with Big Bear Disposal, Inc. to provide for all solid waste collection, disposal, and environmental compliance for general solid waste, recycling, and organic (green) waste. The franchise agreement provides for a twelve (12) year term through June 30, 2034.

The franchise agreement provides for both residential and commercial collection and Big Bear Disposal provides for all labor, equipment, including receptacles, and disposal costs. The service offers residential customers curbside collection and the use of the Clean Bear Sites, with the ability to utilize both options. Additionally, the franchise agreement also provides services that were not previously offered in Big Bear Lake, such as automated curbside disposal, and separate organic waste collection, which was implemented in compliance with Senate Bill (SB) 1383 Regulations.

At the time the franchise agreement was approved, the City Council adopted a new rate structure for solid waste services. The rate schedule included a fixed rate for the initial three (3) years of the agreement and then a variable rate beginning in FY 2025-26. Beginning on July 1, 2025, the rates were adjusted in accordance with the Proposition 218 process, with any increase not to exceed 5% annually, pursuant to the franchise agreement. The commercial service rate is reflective of a typical commercial service, which is one three-yard bin, serviced once per week (1x3x1) and the commercial service rates for different service levels are built upon this base rate.

For purposes of collecting the fees for solid waste services, pursuant to the City’s Solid Waste Ordinance and franchise agreement with Big Bear Disposal, residential fees are collected on the property tax roll from all single-family residential customers by the City of Big Bear Lake and remitted to Big Bear Disposal. Big Bear Disposal invoices the City monthly for residential solid waste collection. For all commercial and multi-family properties, which are residential units with four (4) or more dwelling units, customers are billed monthly by Big Bear Disposal.

Item 2.5
The current service rates for residential and commercial collection are outlined below:

Service Year
Beginning
Residential Service
Monthly
Residential Service
Annually
Commercial Service
Monthly
July 1, 2025 $38.25 $459.00 $231.36
Pursuant to the franchise agreement, beginning July 1, 2025 and every year thereafter, Big Bear Disposal, Inc. may request, annually, a rate adjustment due to the inflationary costs associated with providing solid waste collection services. Rates are based upon a formula, included within the approved franchise agreement, that allows for changes in collection based upon Consumer Price Index (CPI), as well as verified changes in the disposal and processing rates charged by any transfer station and material recovery facility that receive and process waste generated in Big Bear Lake. The formula for determining the overall rate is comprised of seventy-five (75%) collection, fifteen (15%) general disposal and ten (10%) processing. There is a 5% cap on any rate adjustment annually, with the ability for any overruns to be carried over to a future year.

On April 8, 2026, City Council adopted a resolution to initiate Proposition 218 proceedings, that are required to adjust solid waste collection rates for a five year period from FY 2026-27 through FY 2030-31. Since there are no anticipated changes to solid waste rates beyond an annual CPI adjustment, up to a maximum of 5% per year, the City is requesting an adjustment for a period of 5 years. The maximum solid waste service rates for July 1, 2026 through June 30, 2031 are included within Attachment 1 to this report. Approval of the maximum amount per year for a five (5) year period allows adjustments to account for inflationary increases due to increases in costs of labor, fuel and equipment maintenance while minimizing the need for frequent rate studies, and provides for administrative efficiency. Actual adjustments for each fiscal year may be lower than the established maximum rate based upon actual changes to the CPI and the calculated value based upon the formula provided for in the Franchise Agreement. All property owners, subject to solid waste service, will be notified of the actual adjustments in a notice distributed by the City in May of each subsequent year.

For Fiscal Year 2026-27 the rate adjustment includes the carryover amount for processing (1.4%) from the previous year, and a 3.38% increase in CPI for the collection and processing components.

The All Urban Consumers, not seasonally adjusted, all items index (CPI-U) for the Los Angeles– Long Beach–Anaheim region for the twelve (12) month period ending March 31st. The disposal component of the rate has been calculated for the change in the gate rate established in the Waste Disposal Agreement (WDA) with San Bernardino County that is being contemplated as another item at the June 10th, 2026 meeting. Based upon this calculation, the solid waste service rates for Fiscal Year 2026-27 for residential and commercial collection are outlined below and the complete rate schedule is included as Attachment 3:

Service Year
Beginning
Residential Service
Monthly
Residential Service
Annually
Typical Commercial
Service Monthly
July 1, 2026 $39.76 $477.12 $240.50
For future Fiscal Years beginning in FY 2027-28, rates will be calculated based upon the formula approved in the franchise agreement, and specified in the paragraphs above. In an abundance of caution, under the direction of the City Council, the City has conducted a Proposition 218 proceeding for new or increased solid waste rates that will be adopted for a five year period.

Proposition 218, also known as the Right to Vote on Taxes Act, was approved by California voters in 1996 and requires that property based fees, such as solid waste services, may only be adopted if there is no majority protest (i.e., written protests in opposition to the rates are received by a majority of affected parcels.) The Proposition 218 process is to establish the maximum solid waste rates per year for a period of five (5) years. Annually before the start of each fiscal year, the City will notice all property owners of the actual increase for the upcoming fiscal year.

Proposition 218 Process
This Public Hearing was set in compliance with Proposition 218 to ensure maximum transparency and in an abundance of caution and without conceding the applicability to privately provided solid waste service. Proposition 218 establishes procedural and substantive requirements for the adoption of increases to property-related fees.

The City mailed a Notice of the Public Hearing on the proposed increases to solid waste rates and the procedure for submitting a written protest to property owners at least 45 days before the June 10, 2026 Public Hearing. These notices were mailed on April 17, 2026 to the parcel owners of record for all parcels within the City to the address on file with the San Bernardino County Assessor’s Office. Additionally, a Notice of Public Hearing was advertised in the Big Bear Grizzly on May 28, 2026, in accordance with the City’s standard procedures for public hearings.

At the conclusion of the public hearing, the City Clerk will tabulate the written protests to determine if a majority protest does exist. The notice was distributed to 10,845 parcels within the City limits. Based upon the number of parcels that are subject to the Proposition 218 process, the threshold for a majority protest would be 5,423. If a majority protest exists, the City Council may not adopt the proposed rates. If a majority protest does not exist, the City Council may adopt the rates.

Additionally, the collection of solid waste service fees via the property tax roll requires the City Council to conduct a public hearing and adopt a resolution to submit the established rates to the San Bernardino County Auditor-Controller for placement on the property tax roll. For each fiscal year, the City Council will conduct a public hearing to confirm the calculated service rate for the upcoming fiscal year and authorize their collection on the property tax roll.

The purpose of these public hearings is to give property owners an opportunity to protest the accuracy of the amount of the charges for their specific parcels and request an adjustment of the fees. Affected property owners are also afforded an opportunity to make objections or protests to the collection of the solid waste charges on the property tax roll. If objections or protests are not made by the owners of a majority of the separate parcels subject to the charges, the City Council may adopt the report of the charges and direct the City Clerk to file the report with the San Bernardino County Auditor-Controller and request the charges be placed on the County property tax roll.

FISCAL IMPACT
There is no impact to the General Fund. The proposed rate adjustment would establish a five (5)- year maximum solid waste rate adjustment not to exceed 5% per year. The proposed rate adjustment would establish the residential solid waste collection rate and place the rates on the San Bernardino County property tax roll for the period effective July 1, 2026 at $39.76. The total residential solid waste collections charges remitted to Big Bear Disposal for this period will be approximately $4,110,000. The rates will also be adjusted for commercial solid waste customers and collected directly by Big Bear Disposal.

ENVIRONMENTAL CONSIDERATIONS
There is no environmental review associated with the adoption of the solid waste rates. The Resolutions are statutorily exempt from the requirements of CEQA pursuant to California Public Resources Code section 21080(b)(8) and State CEQA Guidelines section 15273(a) because CEQA does not apply to the approval of solid waste rates to fund the administration, operation, maintenance, and improvements of the solid waste collection system.

RECOMMENDED ACTION
It is recommended that the City Council:
1) Conduct a Public Hearing to receive comments regarding the five (5) year maximum solid waste rate adjustment from Fiscal Year 2026-27 to Fiscal Year 2030-31; and if a majority protest does not exist, then it is recommended that the City Council adopt a Resolution Approving Adjustments to Solid Waste Service Rates for Services Provided by Big Bear Disposal, Inc. from Fiscal Year 2026-27 to Fiscal Year 2030-31. 2) Adopt a Resolution Adopting a Written Report and Authorizing Placement of Solid Waste Service Charges on the Fiscal Year 2026-27 Tax Roll.

ATTACHMENTS

1. Resolution 2026-XX (Solid Waste Service Rate Adjustment- including Exhibit A)

2. Resolution 2026-XX (Solid Waste Service Charges on Tax Roll – including Exhibit A)

3. Solid Waste Service Rates Fiscal Year 2026-27
RESOLUTION NO. 2026-XX

RESOLUTION APPROVING ADJUSTMENTS TO SOLID WASTE SERVICE RATES FOR SERVICES PROVIDED BY BIG BEAR DISPOSAL, INC.

FROM FISCAL YEAR 2026-27 TO FISCAL YEAR 2030-31
WHEREAS, Big Bear Disposal, Inc. has provided solid waste collection services within the City of Big Bear Lake (“City”) since 1991 pursuant to an exclusive solid waste franchise agreement; and
WHEREAS, solid waste collection and disposal services are paid for by service charges assessed to residential property owners and commercial customers for parcels receiving solid waste service within the City of Big Bear Lake; and
WHEREAS, the rate structure for the monthly solid waste service fees has three customer classes:
(i) single family, (ii) vacant lots, and (iii) multi-family and commercial; and WHEREAS, the rate structure for refuse, recycling and organics collection is based on the container size, type of materials accepted in the containers, and frequency of collection; and WHEREAS, the City has determined that it is necessary to impose new, increased or modified rates for its solid waste service charges (collectively herein, the “Charges”); and WHEREAS, the revenues derived from the Charges will not exceed the funds required to provide the solid waste services and shall be used exclusively for the provision of solid waste collection services; and
WHEREAS, the amount of the Charges will not exceed the proportional cost of the service attributable to each parcel upon which they are proposed for imposition; and WHEREAS, the Charges will not be imposed on a parcel unless the solid waste services are actually used by, or immediately available to, the owner of the parcel; and WHEREAS, article XIII D, section 6 of the California Constitution requires that prior to imposing any increase to the Charges, the City shall provide written notice by mail of the new or increased Charges to the record owner of each parcel upon which the Charges are proposed for imposition and any tenant directly liable for payment of the Charges (the “Notice”); and WHEREAS, the Notice provides information about the amount of the rates for the Charges proposed to be imposed on each parcel, the basis upon which the rates for the Charges were calculated, the reason for the rate increases to the Charges, and the date time and location of a public hearing (the “Hearing”) on the proposed rate increases to the Charges; and Item 2.5
Attachment 1
WHEREAS, pursuant to Article XIII D, such Notice is required to be provided to the affected property owners and tenants not less than 45 days prior to the Hearing on the proposed rate increases; and
WHEREAS, the City mailed the Notice in accordance with Article XIII D and the Hearing was held on June 10, 2026; and
WHEREAS, at the Hearing the City Council heard all oral testimony, and considered all written materials and written protests concerning the establishment and imposition of the proposed rate increases to the Charges, and at the close of the Hearing the City did not receive written protests against the imposition of the proposed rate increases to the Charges from a majority of the record owners of property upon which the Charges are proposed for imposition or any tenants directly liable for the payment of the Charges (i.e., a customer of record who is not a property owner); and WHEREAS, the City Council now desires to impose the proposed Charges.

NOW, THEREFORE, BE IT RESOLVED by the City Council that:

1. The above recitals are all true and correct and are incorporated herein.

2. The City Council hereby adopts the Charges for solid waste collection services at the maximum rates, and on the effective dates, as set forth in Exhibit A attached hereto and incorporated herein by this reference.

3. The City Council hereby adopts the annual automatic adjustments (“Annual Automatic Adjustments”) for the rates specified in Section 2 effective July 1, 2027, and each July 1 thereafter for a five (5) year period, through and including July 1, 2031 without further public hearings. Pursuant to such authority, the City shall be authorized annually to increase the collection component of the maximum rates by multiplying each rate by the percentage equal to the change in the Consumer Price Index ("CPI") for All Urban Consumers, CUUSS49ASA0 not seasonally adjusted, all items index (CPI-U) – Los Angeles-Long Beach-Anaheim, CA average, as determined by the United States Department of Labor Statistics, for the twelve (12) month period ending on the date of March 31 immediately prior to the applicable adjustment date. The City shall not increase the Charges by more than five percent (5%) in any year, and in no event shall any such Annual Automatic Adjustment cause the rates to exceed the cost of providing the solid waste service. Prior to implementing any increase in the rates as a result of the Annual Automatic Adjustment, the City shall provide written notice of the rate increase at least thirty (30) days in advance of the effective date.

4. For the fiscal year beginning July 1, 2027, and annually thereafter on July 1 through and including July 1, 2031, the maximum rates for solid waste services will also be annually adjusted for changes in tipping or gate fees charged by the landfill based on the percentage increase in the tipping fees applied to the disposal portion of the maximum rates.

5. For the fiscal year beginning July 1, 2027, and annually thereafter on July 1 through and including July 1, 2031, the maximum rates for solid waste services will be annually adjusted for changes in processing fees charged by any transfer station and material recovery facility not owned by Big Bear Disposal, Inc., that receive and process waste generated in Big Bear Lake. The adjustment will be based on the percentage increase in the processing fees applied to the processing portion of the maximum rates.

6. To the extent any Charges established by this Resolution are inconsistent with any Charges previously adopted by the City Council, it is the explicit intention of the City Council that the Charges adopted pursuant to this Resolution shall prevail.

7. The City Council hereby finds that the administration, operation, maintenance, and improvements of the solid waste collection system, which are to be funded by the Charges, are necessary to maintain solid waste services within the City’s existing service area. The City Council further finds that such Charges are necessary and reasonable to fund the administration, operation, maintenance, and improvements of the solid waste collection system. Based on these findings, the City Council hereby determines that this Resolution is statutorily exempt from the requirements of CEQA pursuant to California Public Resources Code section 21080(b)(8) and State CEQA Guidelines section 15273(a). The documents and materials that constitute the record of proceedings on which these findings have been based are located at 39707 Big Bear Boulevard, Big Bear Lake, CA 92315. The custodian for these records is the City Clerk of the City.

8. If any section, subsection, subdivision, sentence, clause, or phrase in this Resolution or any part thereof is for any reason held to be unconstitutional or invalid, ineffective by any court of competent jurisdiction, such decision shall not affect the validity or effectiveness of the remaining portions of this Resolution or any part thereof. The City Council hereby declares that it would have adopted each section irrespective of the fact that any one or more subsections, subdivisions, sentences, clauses, or phrases be declared unconstitutional, invalid, or ineffective.

9. This Resolution take effective immediately upon adoption.

10. The City Manager or his or her designee is hereby authorized to take all actions necessary to implement this Resolution.

11. The City Clerk shall certify to the passage and adoption of this Resolution.

PASSED, APPROVED AND ADOPTED this 10th day of June, 2026.

Randall Putz, Mayor
ATTEST:

Erica Stephenson, City Clerk

STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss

AYES:

NOES:

ABSTAIN:

ABSENT:

Erica Stephenson, City Clerk
Effective CURRENT July 1, 2026 July 1, 2027 July 1, 2028 July 1, 2029 July 1, 2030 Residential Cart Service / Monthly per unit $ 38.25 $ 40.16 $ 42.17 $ 44.28 $ 46.50 $ 48.82 Incl. Trash, Recycling, & Organic Waste
Each Additional Waste Container each $ 14.17 $ 14.88 $ 15.62 $ 16.40 $ 17.22 $ 18.08 Pine Needles Above 15 Bags/Week per bag $ 2.65 $ 2.79 $ 2.93 $ 3.07 $ 3.23 $ 3.39 Vacant Lots / Monthly per lot $ 2.12 $ 2.23 $ 2.34 $ 2.45 $ 2.58 $ 2.71 Commercial Trash Rates
2 Yard Bin Service
1 Time per week service $ 154.89 $ 162.64 $ 170.77 $ 179.31 $ 188.27 $ 197.69 2 Time per week service $ 309.72 $ 325.21 $ 341.47 $ 358.54 $ 376.47 $ 395.29 3 Time per week service $ 464.60 $ 487.83 $ 512.22 $ 537.83 $ 564.72 $ 592.96 4 Time per week service $ 619.49 $ 650.46 $ 682.99 $ 717.14 $ 752.99 $ 790.64 5 Time per week service $ 776.38 $ 815.20 $ 855.96 $ 898.76 $ 943.70 $ 990.89 6 Time per week service $ 929.26 $ 975.72 $ 1,024.51 $ 1,075.73 $ 1,129.52 $ 1,186.00 7 Time per week service $ 1,084.15 $ 1,138.36 $ 1,195.28 $ 1,255.04 $ 1,317.79 $ 1,383.68 3 Yard Bin Service
1 Time per week service $ 231.36 $ 242.93 $ 255.08 $ 267.83 $ 281.22 $ 295.28 2 Time per week service $ 462.89 $ 486.04 $ 510.34 $ 535.86 $ 562.65 $ 590.78 3 Time per week service $ 694.32 $ 729.04 $ 765.49 $ 803.77 $ 843.95 $ 886.15 4 Time per week service $ 925.79 $ 972.08 $ 1,020.68 $ 1,071.71 $ 1,125.30 $ 1,181.56 5 Time per week service $ 1,156.93 $ 1,214.78 $ 1,275.52 $ 1,339.29 $ 1,406.26 $ 1,476.57 6 Time per week service $ 1,388.60 $ 1,458.03 $ 1,530.93 $ 1,607.47 $ 1,687.85 $ 1,772.24 7 Time per week service $ 1,620.18 $ 1,701.19 $ 1,786.25 $ 1,875.56 $ 1,969.34 $ 2,067.80 4 Yard Bin Service
1 Time per week service $ 308.02 $ 323.42 $ 339.59 $ 356.57 $ 374.40 $ 393.12 2 Time per week service $ 616.03 $ 646.84 $ 679.18 $ 713.14 $ 748.79 $ 786.23 3 Time per week service $ 925.57 $ 971.85 $ 1,020.44 $ 1,071.46 $ 1,125.04 $ 1,181.29 4 Time per week service $ 1,233.77 $ 1,295.46 $ 1,360.23 $ 1,428.24 $ 1,499.66 $ 1,574.64 5 Time per week service $ 1,540.95 $ 1,618.00 $ 1,698.90 $ 1,783.85 $ 1,873.04 $ 1,966.69 6 Time per week service $ 1,849.80 $ 1,942.30 $ 2,039.41 $ 2,141.38 $ 2,248.45 $ 2,360.87 7 Time per week service $ 2,157.87 $ 2,265.77 $ 2,379.05 $ 2,498.01 $ 2,622.91 $ 2,754.05 Special Services
Manual pull-out for front loading bin per occurrence $ 8.11 $ 8.52 $ 8.94 $ 9.39 $ 9.86 $ 10.35 (includes opening and closing of enclosure)
Special Bin with Locking Lids one time charge $ 94.63 $ 99.36 $ 104.33 $ 109.54 $ 115.02 $ 120.77 Commercial start-up and bin delivery fee one time charge + first month $ 86.32 $ 90.63 $ 95.16 $ 99.92 $ 104.92 $ 110.16 Weekend Rates per yard $ 21.60 $ 22.68 $ 23.81 $ 25.00 $ 26.25 $ 27.56 Exhibit A- Maximum Solid Waste Service Rates
Effective July 1, 2026
Item 2.5
Attachment 1
Exhibit A
Effective CURRENT July 1, 2026 July 1, 2027 July 1, 2028 July 1, 2029 July 1, 2030 Commercial Recycling
2 Yard Bin Service
1 Time per week service $ 103.97 $ 109.17 $ 114.63 $ 120.36 $ 126.38 $ 132.70 2 Time per week service $ 206.00 $ 216.30 $ 227.11 $ 238.47 $ 250.39 $ 262.91 3 Time per week service $ 311.94 $ 327.54 $ 343.91 $ 361.11 $ 379.16 $ 398.12 4 Time per week service $ 415.98 $ 436.78 $ 458.62 $ 481.55 $ 505.63 $ 530.91 5 Time per week service $ 521.96 $ 548.05 $ 575.46 $ 604.23 $ 634.44 $ 666.16 6 Time per week service $ 623.89 $ 655.09 $ 687.84 $ 722.24 $ 758.35 $ 796.27 7 Time per week service $ 727.90 $ 764.30 $ 802.51 $ 842.64 $ 884.77 $ 929.01 3 Yard Bin Service
1 Time per week service $ 155.06 $ 162.81 $ 170.95 $ 179.50 $ 188.48 $ 197.90 2 Time per week service $ 310.22 $ 325.73 $ 342.02 $ 359.12 $ 377.07 $ 395.93 3 Time per week service $ 465.31 $ 488.58 $ 513.01 $ 538.66 $ 565.59 $ 593.87 4 Time per week service $ 620.42 $ 651.44 $ 684.02 $ 718.22 $ 754.13 $ 791.84 5 Time per week service $ 775.30 $ 814.06 $ 854.77 $ 897.51 $ 942.38 $ 989.50 6 Time per week service $ 930.56 $ 977.09 $ 1,025.94 $ 1,077.24 $ 1,131.10 $ 1,187.66 7 Time per week service $ 1,085.79 $ 1,140.08 $ 1,197.08 $ 1,256.93 $ 1,319.78 $ 1,385.77 4 Yard Bin Service
1 Time per week service $ 206.25 $ 216.56 $ 227.39 $ 238.76 $ 250.69 $ 263.23 2 Time per week service $ 412.44 $ 433.06 $ 454.72 $ 477.45 $ 501.33 $ 526.39 3 Time per week service $ 620.21 $ 651.22 $ 683.78 $ 717.97 $ 753.86 $ 791.56 4 Time per week service $ 826.64 $ 867.97 $ 911.37 $ 956.93 $ 1,004.78 $ 1,055.02 5 Time per week service $ 1,031.80 $ 1,083.39 $ 1,137.56 $ 1,194.43 $ 1,254.16 $ 1,316.86 6 Time per week service $ 1,239.06 $ 1,301.01 $ 1,366.07 $ 1,434.37 $ 1,506.09 $ 1,581.39 7 Time per week service $ 1,445.36 $ 1,517.63 $ 1,593.51 $ 1,673.18 $ 1,756.84 $ 1,844.68 Commercial Can Service
32 gallon can(s)
2 cans solid waste - 1 can recycle $ 40.05 $ 42.06 $ 44.16 $ 46.37 $ 48.69 $ 51.12 3 cans solid waste - 1 can recycle $ 55.19 $ 57.95 $ 60.85 $ 63.89 $ 67.09 $ 70.44 4 cans solid waste - 2 cans recycle $ 76.09 $ 79.89 $ 83.89 $ 88.08 $ 92.48 $ 97.11 5 cans solid waste - 2 cans recycle $ 91.01 $ 95.56 $ 100.33 $ 105.35 $ 110.62 $ 116.15 6 cans solid waste - 2 cans recycle $ 111.23 $ 116.80 $ 122.64 $ 128.77 $ 135.21 $ 141.97 7 cans solid waste - 3 cans recycle $ 126.94 $ 133.29 $ 139.95 $ 146.95 $ 154.29 $ 162.01 Commercial Organics Service
96 gallon can
1 Time per week service $ 55.02 $ 57.77 $ 60.66 $ 63.69 $ 66.88 $ 70.22 Roll-off Containers
30 yard - seven (7) days use $ 475.21 $ 498.97 $ 523.92 $ 550.12 $ 577.62 $ 606.50 (Includes one (1) dump) + Add'l per ton per ton $ 113.84 $ 119.53 $ 125.51 $ 131.78 $ 138.37 $ 145.29 Daily Rental after seven (7) days per day $ 15.75 $ 16.54 $ 17.37 $ 18.24 $ 19.15 $ 20.11 RESOLUTION NO. 2026-XX

RESOLUTION ADOPTING A WRITTEN REPORT AND

AUTHORIZING PLACEMENT OF SOLID WASTE SERVICE
CHARGES ON THE FISCAL YEAR 2026-27 TAX ROLL
WHEREAS, the City provides for the collection and disposal of solid waste, recyclable materials, organic (green) waste through an exclusive franchise agreement with Big Bear Disposal, Inc.; and WHEREAS, Resolution 2025-29, approved by the City Council on June 11, 2025, established the solid waste service rates (“Solid Waste Service Charges”) for Fiscal Year 2026-27, commencing on July 1, 2025; and
WHEREAS, pursuant to Section 5473 of the California Health and Safety Code, the City Council has elected to have the Solid Waste Service Charges for the Fiscal Year 2026-27 forwarded to the San Bernardino County Auditor-Controller to be collected on the tax roll in the same manner, by the same persons and at the same time, together with and not separate from, the general taxes, and has caused a written report of Solid Waste Service Charges for residential by land use (“Written Report”), a copy of which is attached hereto as Exhibit A and by this reference incorporated herein, to be prepared and filed with the City Clerk containing the number of Equivalent Dwelling Units (“EDU”) and residential real property parcels by land use subject to the said fees and the amount to be imposed thereon for Fiscal Year 2026-27; and
WHEREAS, the City Clerk caused a notice of the filing of this Written Report and of the time and place of the hearing thereon to be published all in accordance with California Health and Safety Code section 5473.1; and
WHEREAS, on June 10, 2026, at 5:00 p.m., the City Council conducted the hearing on the Written Report and heard and considered all objections or protests thereto, and has determined and hereby finds that protests have not been made by the owners of a majority of the separate parcels or property described in the Written Report; and
WHEREAS, the City Council desires to place the Solid Waste Service Charges for residential properties on the property tax roll.

NOW, THEREFORE, BE IT RESOLVED BY the City Council of the City of Big Bear Lake as follows:

1. The City Council hereby finds and determines that the above Recitals are true and correct and are incorporated herein by this reference.

2. The City has prepared and filed a Written Report with the City Clerk containing the number of Equivalent Dwelling Units (“EDU”) and real property parcels by land use subject to Solid Waste Service Charges and the amount of said fees for Fiscal Year 2026-27 to be imposed thereon.

3. Following notice duly given in accordance with law, the City Council held a public hearing Item 2.5
Attachment 2
on June 10, 2026, to hear and consider all objections and protests to the Written Report on the Solid Waste Service Charges, and there was not a protest of the majority of owners of separate parcels of property described in the Report.

4. The Solid Waste Service Charges set forth in the Written Report, attached hereto as Exhibit A, and incurred by property owners of the identified parcels described in the Written Report are hereby confirmed and the Written Report is hereby adopted.

5. The Solid Waste Service Charges the Fiscal Year 2026-27 shall be forwarded to the San Bernardino County Auditor-Controller and shall be collected on the tax roll in the same manner, by the same person, at the same time, together with and not separate from the general taxes.

6. The Fiscal Year 2026-27 fees to be collected on improved/developed parcels are as follows:

Solid Waste Service Charges $477.12 per EDU

7. The Fiscal Year 2026-27 fees to be collected on unimproved/vacant parcels are as follows:

Solid Waste Service Charges $26.40 per EDU

8. On or before August 10, 2026, the City Clerk is hereby directed to file with the San Bernardino County Auditor-Controller a copy of the Written Report, with a statement endorsed thereon over her signature that this has been fully adopted by the City Council, together with a certified copy of this Resolution, and shall request that the Solid Waste Service Charges be collected on the tax bills for the taxable parcels in the City identified in the Written Report along with the ordinary ad valorem taxes to be levied on and collected from owners of said parcels. The amount of the Solid Waste Service Charges shall constitute a lien against the lot or parcel of land against which the Solid Waste Service Charges have been imposed.

9. After collection by the County, the net amount of the assessment, after deduction of any compensation due the County, shall be paid to the City Treasurer. The City Treasurer shall deposit all money representing assessments collected by the County to the credit of the Refuse Fund.

10. If any section, subsection, clause or phrase in this Resolution or the application thereof to any person or circumstances is for any reason held invalid, the validity of the remainder of this Resolution or the application of such provisions to other persons or circumstances shall not be affected thereby. The City Council hereby declares that it would have passed this Resolution and each section, subsection, sentence, clause, or phrase thereof, irrespective of the fact that one or more sections, subsections, sentences, clauses or phrases or the application thereof to any person or circumstance be held invalid.

PASSED, APPROVED AND ADOPTED this 10th day of June, 2026.

Randall Putz, Mayor
ATTEST:

Erica Stephenson, City Clerk

STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss

AYES:

NOES:

ABSTAIN:

ABSENT:

Erica Stephenson, City Clerk

EXHIBIT A

WRITTEN REPORT
City of Big Bear Lake
Assessed Fees by Land Use
Fiscal Year 2026-27
Land Use EDU's Parcel
Count
Disposal Refuse
Fees
Residential 8,614.0 8,292 $ 4,109,911.68
Vacant 1,269 1,269 $ 33,501.60
Grand
Total 9,883 9,561 $ 4,143,413.28
Item 2.5
Attachment 2
Exhibit A
Effective CURRENT July 1, 2026
Residential Cart Service / Monthly per unit $ 38.25 $ 39.76 Incl. Trash, Recycling, & Organic Waste
Each Additional Waste Container each $ 14.17 $ 14.73
Pine Needles Above 15 Bags/Week per bag $ 2.65 $ 2.76
Vacant Lots / Monthly per lot $ 2.12 $ 2.20
Commercial Trash Rates
2 Yard Bin Service
1 Time per week service $ 154.89 $ 161.01
2 Time per week service $ 309.72 $ 321.95
3 Time per week service $ 464.60 $ 482.95
4 Time per week service $ 619.49 $ 643.96
5 Time per week service $ 776.38 $ 807.05
6 Time per week service $ 929.26 $ 965.96
7 Time per week service $ 1,084.15 $ 1,126.98
3 Yard Bin Service
1 Time per week service $ 231.36 $ 240.50
2 Time per week service $ 462.89 $ 481.18
3 Time per week service $ 694.32 $ 721.75
4 Time per week service $ 925.79 $ 962.36
5 Time per week service $ 1,156.93 $ 1,202.63
6 Time per week service $ 1,388.60 $ 1,443.45
7 Time per week service $ 1,620.18 $ 1,684.17
4 Yard Bin Service
1 Time per week service $ 308.02 $ 320.18
2 Time per week service $ 616.03 $ 640.37
3 Time per week service $ 925.57 $ 962.13
4 Time per week service $ 1,233.77 $ 1,282.50
5 Time per week service $ 1,540.95 $ 1,601.82
6 Time per week service $ 1,849.80 $ 1,922.87
7 Time per week service $ 2,157.87 $ 2,243.11
Special Serivices
Manual pull-out for front loading bin per occurrence $ 8.11 $ 8.43 (includes opening and closing of enclosure)
Special Bin with Locking Lids one time charge $ 94.63 $ 98.37 Commercial start-up and bin delivery fee one time charge + first month $ 86.32 $ 89.73 Roll-off Containers
30 yard - seven (7) days use $ 475.21 $ 493.98
(Includes one (1) dump) + Add'l per ton per ton $ 113.84 $ 118.33 Daily Rental after seven (7) days per day $ 15.75 $ 16.38 Attachment 3
Solid Waste Service Rates Fiscal Year 2026-27
Effective July 1, 2026
Item 2.5
Attachment 3
Effective CURRENT July 1, 2026
Commercial Recycling
2 Yard Bin Service
1 Time per week service $ 103.97 $ 108.08
2 Time per week service $ 206.00 $ 214.13
3 Time per week service $ 311.94 $ 324.26
4 Time per week service $ 415.98 $ 432.41
5 Time per week service $ 521.96 $ 542.57
6 Time per week service $ 623.89 $ 648.54
7 Time per week service $ 727.90 $ 756.65
3 Yard Bin Service
1 Time per week service $ 155.06 $ 161.18
2 Time per week service $ 310.22 $ 322.47
3 Time per week service $ 465.31 $ 483.69
4 Time per week service $ 620.42 $ 644.93
5 Time per week service $ 775.30 $ 805.92
6 Time per week service $ 930.56 $ 967.32
7 Time per week service $ 1,085.79 $ 1,128.68
4 Yard Bin Service
1 Time per week service $ 206.25 $ 214.39
2 Time per week service $ 412.44 $ 428.73
3 Time per week service $ 620.21 $ 644.70
4 Time per week service $ 826.64 $ 859.29
5 Time per week service $ 1,031.80 $ 1,072.55
6 Time per week service $ 1,239.06 $ 1,288.00
7 Time per week service $ 1,445.36 $ 1,502.45
Commercial Can Service
32 gallon can(s)
2 cans solid waste - 1 can recycle $ 40.05 $ 41.64
3 cans solid waste - 1 can recycle $ 55.19 $ 57.37
4 cans solid waste - 2 cans recycle $ 76.09 $ 79.09
5 cans solid waste - 2 cans recycle $ 91.01 $ 94.60
6 cans solid waste - 2 cans recycle $ 111.23 $ 115.63
7 cans solid waste - 3 cans recycle $ 126.94 $ 131.95
Commercial Organics Service
96 gallon can
1 Time per week service $ 55.02 $ 57.19
Weekend Rates per yard $ 21.60 $ 22.45
Service, Quality, Community
DATE: June 10, 2026
TO: Honorable Mayor and City Council Members
FROM: Erik Sund, City Manager
PREPARED BY: Reginald A. Lamson, DWP General Manager
RE: DWP Water Standby Charge Assessment for FY 2027
Background:

In 1990, the Department of Water and Power (DWP) Board of Commissioners and the City Council first approved a “water standby charge” for parcels without water service that have DWP water lines available to them. Each parcel of land, under one acre, is charged one water standby charge and parcels over one acre are charged a water standby charge for each seventy-five feet of frontage with water lines. The total charge does not exceed one water standby charge multiplied by the total number of acres comprising the parcel.

The initial water standby charge was set at $30, which was increased to $53 in 1992 and has remained unchanged since. There are 2,132 affected parcels in DWP’s service area.

At a regular meeting on April 28, 2026, DWP’s Board of Commissioners adopted a motion recommending that City Council place water standby charge assessments for FY 2027 on the City’s general property tax roll for collection.

Attached for City Council consideration is a proposed resolution assessing DWP’s $53 water standby charge for FY 2027 and placing the assessed fees on the City’s general property tax roll.

Also attached for Council information is the fiscal year 2027 Water Standby Charge Report.

Financial Impact:

Water standby charges will provide revenue of $117,978 to DWP for FY 2027. This assessment is $1,749 or 1.5% less than the fiscal year 2026 assessment of $119,727. The total number of parcels assessed decreased by 32 during fiscal year 2026 as the parcels were connected to DWP’s system.

Standby revenues reduce water rates paid by connected customers and are primarily used to offset debt service costs.

Recommendation:

Adopt the attached resolution and receive and file the attached report on water standby charges directing that such charges be assessed and collected on the City’s general property tax roll.

Attachments: 1. Proposed City Resolution No. 2026-XX

2. Standby Charge Report

3. Assessment Listing
Item 2.6
RESOLUTION NO. 2026-XX

RESOLUTION ADOPTING A WRITTEN REPORT REGARDING WATER
STANDBY CHARGES FOR FISCAL YEAR 2026-27 AND DIRECTING

THAT BIG BEAR LAKE DEPARTMENT OF WATER AND POWER

STANDBY FEES BE COLLECTED ON THE TAX ROLL
WHEREAS, the Board of Commissioners of the City of Big Bear Lake Department of Water and Power (DWP) assesses a water standby fee; and
WHEREAS, the proposed fee for FY 2026-27 remains at $53 per vacant parcel of land for parcels up to 1-acre in size, and this fee has not been increased since approval in FY 1991-92; and WHEREAS, fee revenues are used to partially fund debt service associated with the water system.

NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Big Bear Lake:

1. Findings.
(a) All parcels of real property within the service area of DWP benefit from the water transmission system and availability of water service, whether or not the parcel currently receives water service.
(b) Without the standby charge, current contributions made to the system by benefiting parcels would be inadequate to meet the annual debt service payment necessary to ensure the service of water distribution within the area and to maintain the general well-being of the community served.
(c) The proposed water standby charge is reasonably related to the benefit of having water mainlines available in the area subject to the standby charge. (d) Pursuant to Health and Safety Code Section 5473, the City Council has accepted for filing and has considered a report which contains: (a) a description of the charge; (b) a description of each parcel subject to the charge; (c) the compilation of the charge proposed for each parcel subject to the charge; (d) the method of imposition of the charge; and (e) a statement of the methodology and rationale followed in the determination of the charge for which a benefit is received for the service rendered.
(e) Pursuant to Health and Safety Code Sections 5473.1 the standby charge has been noticed by publication in a newspaper of general circulation. The public hearing upon the proposed standby charge was conducted by the City Council, and all comments were heard and considered.

Big Bear Lake City CouncilJune 10, 2026

Big Bear Lake City Council
June 10, 2026