(909) 864-6861 www.highlandca.gov
Penny Lilburn, Mayor
District 3
Jimmy Saldana, Mayor Pro Tem
District 2
Gregory Hogan, Councilmember
District 1
Larry McCallon, Councilmember
District 5
John P. Timmer, Councilmember
District 4
City Council Special Meeting Agenda
July 14, 2026 at 5:45 PM
City Hall Donahue Council Chambers
27215 Base Line, Highland, CA 92346
View the meeting live online at: www.youtube.com/CityofHighland
Staff
Carlos Zamano, City Manager
Lawrence Mainez, Community Development Director
Leticia Nava-Cruz, Director of Administrative Services/City Treasurer Octavio Duran Jr., Public Works Director/City Engineer
Maricela Marroquin, City Attorney
Alondra Muñoz, City Clerk
Mission Statement
Highland is dedicated to the betterment of the individual, the family, the neighborhood and the community. The City Council and the staff of Highland are dedicated to providing the quality of public facilities and services that its citizens are willing to fund and will do so as efficiently as possible.
City Council Special Meeting Agenda July 14, 2026
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City Council Special Meeting Agenda July 14, 2026
In compliance with the Americans with Disabilities Act (ADA), if you need reasonable accommodations to participate in this meeting, including auxiliary aids or services, language interpretation, or other communication assistance, please contact the City Clerk's Office at (909) 864-6861, ext. 226, at least 72 hours prior to the meeting whenever possible. The City will make reasonable efforts to accommodate requests received with less notice.
In compliance with the Brown Act, any writings or documents provided to a majority of the legislative body regarding any item on this agenda, that are not exempt from disclosure under the California Public Records Act, will be made available for public inspection at City Hall, 27215 Base Line Highland, CA 92346, during normal business hours. Such documents will also be made available on the City’s website at www.highlandca.gov.
Levine Act: Pursuant to Government Code Section 84308, any party to a City proceeding must disclose on the record any campaign contributions made to a member of the City Council (or commission) in excess of $500 in the past 12 months. This disclosure requirement includes contributions by the party’s agent and aggregated contributions from persons or entities related to the party. Please make the disclosure as soon as possible, but no later than the beginning of the proceeding.
Call to Order
Roll Call
Public Comment
This public comment period is reserved for comments on matters within the subject matter jurisdiction of the City that are only listed on the agenda . Under the State of California Brown Act, the City Council is prohibited from discussing or taking action on any item not listed on the agenda.
City Council Legislative
1. Adoption of Revised Resolutions for Fiscal Year 2026-2027 Special Taxes and Assessments
1. Adopt revised resolutions for the Fiscal Year 2026-2027 special taxes and assessments to comply with the San Bernardino County Auditor-Controller/Treasurer/Tax Collector's updated submission requirements; and
2. Authorize the City Manager, in consultation with the City Attorney, to make any additional clerical or non-substantive revisions to any 2026-2027 special taxes and assessment resolutions if they are rejected as a result of the County of San Bernardino's new Direct Charge processing requirements.
Adjourn
Regular Meetings
Effective March 1, 2022, pursuant to Resolution No. 2022-001, the regular City Council meetings will be held once a month on the second Tuesday of each month. The next regular meeting of the City Council is scheduled for July 14, 2026.
Certification
I, Alondra Muñoz, City Clerk, or my designee, hereby certify that the foregoing agenda was posted on our website at www.highlandca.gov and in the following designated areas: Highland Branch Library (7863 Central Avenue), Fire Station No. 1 (26974 Base Line), and City Hall (27215 Base Line) at least twenty-four (24) hours prior to the meeting per Government Code Section 54954.2.
Staff Report
to the City Council
Agenda
Item
No.1.
Date: July 14, 2026
From: Carlos Zamano, City Manager
Reviewed By: Carlos Zamano, City Manager
Maricela Marroquin, City Attorney
Prepared By: Melissa Morgan, Public Services Manager
Tish Nava-Cruz, Director of Administrative Services/City Treasurer Subject: Adoption of Revised Resolutions for Fiscal Year 2026-2027 Special Taxes and Assessments
Recommendation:
1. Adopt revised resolutions for the Fiscal Year 2026-2027 special taxes and assessments to comply with the San Bernardino County Auditor-Controller/Treasurer/Tax Collector's updated submission requirements; and
2. Authorize the City Manager, in consultation with the City Attorney, to make any additional clerical or non-substantive revisions to any 2026-2027 special taxes and assessment resolutions if they are rejected as a result of the County of San Bernardino's new Direct Charge processing requirements.
Fiscal Impact:
None.
Public Notice:
The agenda for this item was posted at the three locations per Resolution No. 2011-047 and on the City’s website.
Background:
Each year, the City Council adopts resolutions establishing special taxes and assessments that are submitted to the San Bernardino County Auditor-Controller/Treasurer/Tax Collector for placement on the annual property tax roll. These resolutions authorize the County to levy and collect the approved assessments and special taxes on behalf of the City.
On July 8, 2026, the City was notified by the San Bernardino County Auditor- Controller/Treasurer/Tax Collector that several Fiscal Year 2026-2027 resolutions previously approved by the City Council did not meet the County's updated submission requirements. The County recently implemented a new Direct Charge Portal, and as part of that implementation, the documentation and language required for resolutions has changed. Although the City has utilized substantially similar resolution language for many years without issue, the County 1 advised that the existing resolutions no longer satisfy the current criteria and must be revised before the charges can be placed on the tax roll.
The following resolutions were rejected and require replacement with revised versions:
Resolution No. 2026-019 – A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
HIGHLAND, CALIFORNIA, FIXING THE HIGHLAND PARAMEDIC SPECIAL TAX RATE FOR FISCAL YEAR 2026-2027
Resolution No. 2026-036 – A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
HIGHLAND, CALIFORNIA, ORDERING THE CONTINUED MAINTENANCE OF IMPROVEMENTS IN THE STREET AND DRAINAGE DISTRICT NO. 96-1 AND CONFIRMING THE ENGINEER’S REPORT AND LEVYING THE ASSESSMENT FOR FISCAL YEAR 2026-2027
Resolution No. 2026-037 – A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
HIGHLAND, CALIFORNIA, ORDERING THE CONTINUED MAINTENANCE OF IMPROVEMENTS IN THE CONSOLIDATED LANDSCAPE AND LIGHTING DISTRICT NO. 96-1 AND CONFIRMING THE ENGINEER’S REPORT AND LEVYING THE ASSESSMENT FOR FISCAL YEAR 2026-2027
The revised resolutions do not change the amount of any approved special tax or assessment, nor do they modify the City's previously approved Engineer's Reports or tax calculations. The revisions are administrative in nature and are intended solely to incorporate the language and formatting required by the San Bernardino County Auditor-Controller/Treasurer/Tax Collector to allow the charges to be accepted through the County's new Direct Charge Portal and placed on the Fiscal Year 2026-2027 property tax roll.
Approval of the revised resolutions will replace the previously adopted resolutions for these specific items and ensure the County can process and include the City's assessments and special taxes on the upcoming tax roll. Failure to adopt the revised resolutions could prevent the affected assessments and special taxes from being levied and collected during Fiscal Year 2026-2027.
Attachments:
1. Resolution No. 2026-_____ Resolution Fixing the Highland Paramedic Tax Rate for Fiscal Years 2026-2027
2. Resolution No. 2026-_____Resolution Ordering the Continued Maintenance of Improvements in the Street and Drainage District 96-1 and Confirming the Eng
3. Resolution No. 2026-_____Resolution Ordering the Continued Maintenance of Improvements in the Landscape and Lighting District 96-1 and Confirming the
2 Attachment 1
Resolution No
. 2026-
_____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HIGHLAND,
CALIFORNIA, FIXING THE HIGHLAND PARAMEDIC SPECIAL TAX RATE FOR FISCAL YEAR 2026
-2027
3 RESOLUTION NO. 20
2 6
-
___
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
HIGHLAND
,
CALIFORNIA,
FIXING THE HIGHLAND PARAMEDIC SPECIAL TAX RATE
FOR FISCAL YEAR 2026
-
2027
The City Council of the City of
Highland
(
the “City Council”) does resolve as follows:
WHEREAS,
on November 5, 1985, the electors of County Service Area 38, Improvement
Zone L (" Zone L"), duly authorized a special tax levy for financing paramedic
services; and
WHEREAS,
on July 1, 1999, the City of Highland (the " City") detached from County
Service Area 38, Improvement Zone L, and now provides paramedic services
within the detached area; and
WHEREAS,
upon detachment from County Service Area 38, Improvement Zone L, the
City of Highland was transferred the taxing authority for the special tax
.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF HIGHLAND DOES HEREBY FIND AND RESOLVE:
Section 1
.
The foregoing recitals are true and correct.
Section 2 . Pursuant to the provisions of Resolution No. 85 - 352 and Resolution No. 85 - 353 , the estimated total budget cost of providing paramedic services for Fiscal
Year 2026
-
2027 is
$2,917,735. To meet the estimated budget amount, the
special tax for Fiscal Year 2026
-
2027 shall be set at
$
19 per individual dwelling
unit and $38
per individual commercial unit
. The County Auditor
-
Controller is
hereby directed to place
those special tax rates on the Fiscal Year 2026
-
2027
County tax roll as set forth in an electronic format acceptable to the Auditor -
Controller
.
Section
3 .
The special
tax
for services shall be collected in the same manner as
ordinary ad valorem property taxes are collected and shall be subject to the same penalties and procedure, sale, and lien priority in cases of delinquency as is provided for ad valorem taxes; provided,
unless another procedure has been
authorized in the resolution of formation establishing the district and adopted by the legislative body for each lot or parcel of land affected on the next County assessment roll on which taxes will become due
.
Use Type Fee
RESIDENTIAL
$19.00
NON-RESIDENTIAL
$38.00
4 Section 4 . The County Auditor - Controller shall, at the close of the tax collection period, promptly render the District a detailed report showing the amounts of the special tax
, penalties, interest and fees collected and from which properties they have been collected. Any expenses to be paid to the Auditor -
Controller for
carrying out the foregoing responsibilities shall be in accordance with a contract entered into between
Zone L
and Auditor, pursuant to Section 29304 of the
Government Code
.
Section
5 .
The City Clerk shall certify adoption of the resolution.
APPROVED AND ADOPTED
this
14th day of Ju ly 20 2 6 .
__________________________
Penny Lilburn
Mayor
ATTEST:
___________________________
Alondra Muñoz
, MMC
City Clerk
State of California
)
County of
San Bernardino
)
City of
Highland
)
I,
Alondra Muñoz
, City Clerk of the City of
Highland
, do hereby certify that the
foregoing resolution is the actual resolution adopted by the City Co uncil of the City
of
Highland
and was passed at a regular meeting of the City Council on the 14th
day of
July
2026
by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
___________________________
Alondra Muñoz
, MMC
City Clerk
5 Attachment 2
Resolution No. 2026-
_____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HIGHLAND,
CALIFORNIA, ORDERING THE CONTINUED MAINTENANCE OF
IMPROVEMENTS IN THE STREET AND DRAINAGE DISTRICT NO 96
-
1 AND
CONFIRMING THE ENGINEER’S REPORT AND LEVYING THE ASSESSMENT FOR FISCAL YEAR 2026-2027
6 RESOLUTION NO. 20
2 6
-
___
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
HIGHLAND
,
CALIFORNIA,
ORDERING
THE
CONTINUED
MAINTENANCE OF
IMPROVEMENTS IN THE
STREET AND DRAINAGE DISTRICT NO 96
-
1 AND
CONFIRMING THE ENGINEER’S REPORT AND LEVYING THE
ASSESSMENT
FOR
FISCAL YEAR 202
6 -
202
7 The City Council of the City of
Highland
the “City Council”) does resolve as follows:
WHEREAS,
the City Council of the City of Highland (the ”City”), State of California, under the Benefit Assessment District Act of 1982 (the “1982 Act”) established “Street and Drainage Maintenance District No. 96 -
1, (hereafter
referred to as “the District”); and
WHEREAS,
t
he City Council of the City of Highland did on the 12th day of May, 2026,
adopt its Resolution of Intention No. 2026
-
016 to order the herein
described work in
connection with the assessment procedures in
the District
,
which Resolution of Intention No. 2026
-
016 was duly and legally published in
the time, form and manner as
required by law, shown by the affidavit or
Publication of
said Resolution of Intention on file in the office of the City Clerk; and
WHEREAS,
said City Council having duly received the considered evidence, oral and
documentary, concerning the jurisdiction facts in this proceeding and concerning the
necessity for the contemplated work and the benefits to be derived there from and said
City Council having now acquired jurisdiction to
order the proposed maintenance work
.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF HIGHLAND DOES HEREBY FIND AND RESOLVE:
Section 1
.
The foregoing recitals are true and correct.
Section 2. It is hereby resolved by the City Council of the City of Highland that the public interest and convenience requires the continuation of assessment procedures for the district, and said City Council hereby order that the work
as
set forth and describe in said Resolution of Intention No. 2026 -
01 6
be
done and
made
.
Section
3 .
Pursuant to the provisions of Resolution No.
2026
-
01 6
,
there is to be
levied an aggregate assessment of $ 100,520 for the District , on the parcels which comprise the
District
for Fiscal Year 202
6 -
202
7 as set forth in an electronic
format acceptable to the Auditor
-
Controller of the County by Harris & Associates.
The County Auditor
-
Controller is hereby directed to place
t
he foregoing
7 assessments on the Fiscal Year 2026 - 2027 County tax roll. Each parcel’s assessment
amount is determined based on the Fiscal Year 202
6-
202
7 assessment total
which are as follows
:
Section
4 .
Be it further resolved that the report filed by the Engineer is hereby finally approved .
Section
5 .
Be it finally resolved that the assessment for Fiscal Year 2026 -
27 and
method of assessment in the Engineer's Report are hereby approved and said assessments are hereby levied.
Section
6 .
The special
assessment
for services shall be collected in the same
manner as ordinary ad valorem property taxes are collected and shall be subject to the same penalties and procedure, sale, and lien priority in cases of delinquency as is provided for ad valorem taxes; provided,
unless another
procedure has been authorized in the resolution of formation establishing the district and adopted by the legislative body for each lot or parcel of land affected on the next County assessment roll on which taxes will become due .
Section
7 .
The County Auditor
-
Controller shall, at the close of the tax collection
period, promptly render the District a detailed report showing the amounts of the assessment
, penalties, interest and fees collected and from which properties they have been collected. Any expenses to be paid to the Auditor -
Controller for
carrying out the foregoing responsibilities shall be in accordance with a contract entered into between the Street and Drainage District No. 96 -
1 and Auditor,
pursuant to Section 29304 of the Government Code
.
Section
8 .
The City Clerk shall certify adoption of the resolution.
APPROVED AND ADOPTED
this
14th day of Ju ly 20 26.
__________________________
Penny Lilburn
Mayor
Maintenance and Servicing $73,231
Incidental Costs $15,698
Estimated Total Costs and Expenses $88,929
Total Assessments to be levied $100,520
Fiscal Year 2026-27
As Preliminary
Approved
Fiscal Year 2026-27
As Confirmed by
Council
8 ATTEST:
___________________________
Alondra Muñoz
, MMC
City Clerk
State of California
)
County of
San Bernardino
)
City of
Highland
)
I,
Alondra Muñoz
, City Clerk of the City of
Highland
, do hereby certify that the
foregoing resolution is the actual resolution adopted by the City Co uncil of the City
of
Highland
and was passed at a regular meeting of the City Council on the 14th
day of
July
2026
by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
___________________________
Alondra Muñoz
, MMC
City Clerk
9 Attachment 3
Resolution No. 2026-
_____
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HIGHLAND, CALIF
ORNIA, ORDERING THE CONTINUED MAINTENANCE OF
IMPROVEMENTS IN THE CONSOLIDATED LANDSCAPE AND LIGHTING DISTRICT NO. 96
-
1 AND CONFIRMING THE ENGINEER’S REPORT AND
LEVYING THE ASSESSMENT FOR FISCAL YEAR 2026-2027
10 RESOLUTION NO. 20
2 6
-
___
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
HIGHLAND
,
CALIFORNIA,
ORDERING
THE
CONTINUED
MAINTENANCE OF
IMPROVEMENTS IN THE CONSOLIDATED LANDSCAPE AND LIGHTING DISTRICT NO. 96
-
1 AND CONFIRMING THE ENGINEER’S REPORT AND
LEVYING THE ASSESSMENT FOR
FISCAL YEAR 202
6 -
202
7 The City Council of the City of
Highland
the “City Council”) does resolve as follows:
WHEREAS,
the City Council of the City of Highland (the ”City”), State of California, under the Landscaping and Lighting Act of 1972 (the “1972 Act” or “Assessment Law”) established Landscape and Lighting District known and designated as “Consolidated Landscape and
Lighting District No. 96
-
1”,
(hereafter referred to as “LLD 96
-
1” or the “District”); and
WHEREAS
,
the City Council approved a Resolution of
Intent
on May
12 , 202
6 ,
Resolution No. 20
2 6
-
018
,
to order the herein described work in connection with
the assessment procedures in Consolidated Landscape and Lighting District No. 96
-
1, which Resolution of Intention No. 2026
-
018 was duly and legally
published in the time, form and manner as required by law. As shown by the Affidavit of Publication, said Resolution of Intention is on file in the office of the City Clerk; and
WHEREAS,
said City Council having duly received the considered evidence, oral and
documentary, concerning the jurisdiction facts in this proceeding and concerning the
necessity for the contemplated work and the benefits to be derived there from and said
City Council having now acquired jurisdiction to
order the proposed maintenance work
.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF HIGHLAND DOES HEREBY FIND AND RESOLVE:
Section 1
.
The foregoing recitals are true and correct.
Section 2. It is hereby resolved by the City Council of the City of Highland that the public interest and convenience requires the continuation of assessment procedures for the district, and said City Council hereby order that the work
as
set forth and describe in said Resolution of Intention No. 2026 -
018 be
done and
made
.
Section
3 .
Pursuant to the provisions of Resolution No.
2026
-
018
,
there is to be
levied an aggregate assessment of $ 1,048,732 for LLD 96 - 1 , on the parcels which comprise the
LLD 96
-
1 for Fiscal Year 202
6 -
202
7 as set forth in an
electronic format acceptable to the Auditor
-
Controller of the County by Harris &
11 Associates. The County Auditor - Controller is hereby directed to place t he foregoing assessments on the Fiscal Year 2026
-
2027 County tax roll.
Each
parcel’s
assessment
amount is determined based on the Fiscal Year 202
6-
202
7 Zone assessment total
which are as follows
:
Section
4 .
Be it further resolved that the report filed by the Engineer is hereby finally approved .
Section
5 .
Be it finally resolved that the assessment for Fiscal Year 2026 -
27 and
method of assessment in the Engineer's Report are hereby approved and said assessments are hereby levied.
Section
6 .
The special
assessment
for services shall be collected in the same
manner as ordinary ad valorem property taxes are collected and shall be subject to the same penalties and procedure, sale, and lien priority in cases of delinquency as is provided for ad valorem taxes; provided,
unless another
procedure has been authorized in the resolution of formation establishing the district and adopted by the legislative body for each lot or parcel of land affected on the next County assessment roll on which taxes will become due .
Section
7 .
The County Auditor
-
Controller shall, at the close of the tax collection
period, promptly render the LLD 96 -1 a detailed report showing the amounts of the
assessment
, penalties, interest and fees collected and from which properties they have been collected. Any expenses to be paid to the Auditor -
Controller for
carrying out the foregoing responsibilities shall be in accordance with a contract entered into between the LLD 96
-1
and Auditor, pursuant to Section 29304 of the
Government Code
.
Section
8 .
The City Clerk shall certify adoption of the resolution.
APPROVED AND ADOPTED
this
14th day of July 20 26.
__________________________
Penny Lilburn
Mayor
Fiscal Year 2026-27
As Preliminary
A
pproved
Fiscal Year 2026-27
As Confirmed by
C
ouncil
Zone A - Street Lighting $347,432
Z
one B - Landscape Maintenance
$559,983
Zone C - Trail Maintenance
$17,553
Zone D - Park Maintenance
$123,764
Estimated Total Levy FY 2026-27
$1,048,732
12 ATTEST:
___________________________
Alondra Muñoz
, MMC
City Clerk
State of California
)
County of
San Bernardino
)
City of
Highland
)
I,
Alondra Muñoz
, City Clerk of the City of
Highland
, do hereby certify that the
foregoing resolution is the actual resolution adopted by the City Co uncil of the City
of
Highland
and was passed at a regular meeting of the City Council on the 14th
day of
July
2026
by the following vote:
AYES:
NOES:
ABSTAIN:
ABSENT:
___________________________
Alondra Muñoz
, MMC
City Clerk
13