Attachment 4 Resolution No. 2024-220 (Spring Trails Specific Plan Project), Exhibit B - Plan for Service and Fiscal Impact Analysis

11661 San Vicente Blvd. Suite 306
Los Angeles, California 90049-5111
310.820.2680-p, 310.820.8341-f
www.stanleyrhoffman.com
Spring Trails Annexation
Plan for Service and Fiscal Analysis
City of San Bernardino
Prepared for:

City of San Bernardino
290 North D Street
San Bernardino, CA 92418
909.384.7272
October 10, 2023
SRHA Job # 1405
Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 i Plan for Service and Fiscal Analysis CERTIFICATION The City of San Bernardino hereby certifies that this document presents the data and information required for the Plan for Service and Fiscal Impact Analysis for the Spring Trails Annexation to the best of my ability, and that the facts, statements, and information presented herein are true and correct to the best of my knowledge and belief. DATE ____________ ___________ _ SIGNATURE OF APPLICANT ___________ _ TITLE OF APPLICANT City of San Bernardino, California Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 ii Plan for Service and Fiscal Analysis CONTENTS Tables ......................................................................................................................................... iv Figures .......................................................................................................................................... v EXECUTIVE SUMMARY ........................................................................................................... vi CHAPTER 1 INTRODUCTION ................................................................................................... 1 1.1 Purpose of the Study ........................................................................................................ 1 1.2 Overview of the City of San Bernardino ........................................................................... 3 1.3 Organization of the Report .............................................................................................. 3 CHAPTER 2 PROJECT DESCRIPTION ........................................................................................ 4 2.1 Residential Development ................................................................................................. 4 2.2 Infrastructure ................................................................................................................... 4 2.3 Assessed Valuation and Property Tax .............................................................................. 7 2.4 Sales and Use Tax ............................................................................................................. 9 CHAPTER 3 PUBLIC FACILITIES BEFORE AND AFTER ANNEXATION ........................................ 12 3.1 General Government ..................................................................................................... 13 3.2 Fire and Paramedic ........................................................................................................ 14 3.3 Sheriff/Police ................................................................................................................. 14 3.4 Library ............................................................................................................................ 16 3.5 Parks and Recreation ..................................................................................................... 17 3.6 Animal Control ............................................................................................................... 18 3.7 Street Lighting ................................................................................................................ 20 3.8 Landscape Maintenance ................................................................................................ 20 3.9 Water ............................................................................................................................. 20 3.10 Wastewater Collection ................................................................................................... 23 3.11 Transportation ............................................................................................................... 23 3.12 Flood Control and Drainage ........................................................................................... 26 3.13 Utilities ........................................................................................................................... 26 3.14 Schools ........................................................................................................................... 26 3.15 Solid Waste Management .............................................................................................. 28 3.16 Public Health and Welfare ............................................................................................. 29 CHAPTER 4 PAYING FOR PUBLIC FACILITIES AND INFRASTRUCTURE ..................................... 30 4.1 Spring Trails Facilities and Infrastructure ....................................................................... 30 4.2 City of San Bernardino Development Impact Fees ........................................................ 30 4.3 Schools ........................................................................................................................... 33 4.4 Utilities ........................................................................................................................... 33 4.5 Roads and Drainage ....................................................................................................... 33 4.6 Water and Sewer ........................................................................................................... 33 CHAPTER 5 FISCAL IMPACTS ................................................................................................ 34 5.1 City General Fund ........................................................................................................... 34 5.2 Other Funds ................................................................................................................... 36 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 iii Plan for Service and Fiscal Analysis CHAPTER 6 CITY OF SAN BERNARDINO FISCAL ASSUMPTIONS ............................................... 37 6.1 City General Assumptions .............................................................................................. 37 6.2 City Revenue Assumptions ............................................................................................. 39 6.3 City Cost Assumptions .................................................................................................... 43 APPENDIX A SUPPORTING LAND USE TABLE ........................................................................ 48 APPENDIX B SUPPORTING FISCAL TABLES ............................................................................ 49 APPENDIX C PROJECT REFERENCES ...................................................................................... 55 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 iv Plan for Service and Fiscal Analysis TABLES 1 Summary of Projected Recurring Fiscal Impacts ..................................................................... viii 2 Summary of Projected Other Funds Recurring Revenues ....................................................... viii 2-1 Residential Development Description ....................................................................................... 6 2-2 Public Infrastructure Development Description ....................................................................... 6 2-3 Assessed Valuation, and Property Tax ...................................................................................... 8 2-4 Estimated Existing Assessed Valuation ..................................................................................... 9 2-5 Estimated Offsite Sales and Use Tax by Project Residents ..................................................... 11 3-1 Current and Anticipated Service Providers in the Spring Trails Annexation ........................... 13 4-1 Spring Trails Facilities and Infrastructure ................................................................................ 31 4-2 Summary of Spring Trails Development Impact Fees ............................................................. 32 5-1 Summary of Projected Recurring Fiscal Impacts ..................................................................... 34 5-2 Detailed General Fund Projected Recurring Fiscal Impacts .................................................... 35 5-3 Summary of Projected Other Funds Recurring Revenues ....................................................... 36 6-1 City Population, Housing and Employment Assumptions ....................................................... 38 6-2 General Fund and Other Funds Recurring Revenue Factors ................................................... 40 6-3 General Fund Recurring Cost Factors ...................................................................................... 44 6-4 Calculation of City General Government Overhead Rate ....................................................... 45 A-1 Roads, Drainage, Sewer, Parks, Trails and Open Space Phasing ............................................. 48 B-1 General Fund Adopted Revenues, Fiscal Year 2022-23 ........................................................... 49 B-2 Revenues for Other City Fund, Fiscal Year 2022-23 ................................................................ 51 B-3 Estimated In Lieu Property Tax of Vehicle License Fees (VLF) Factor ..................................... 52 B-4 Calculation of Use Tax Factor .................................................................................................. 52 B-5 Estimated Annual Residential Turnover .................................................................................. 53 B-6 General Fund Net Community Development Cost Factor ....................................................... 54 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 v Plan for Service and Fiscal Analysis FIGURES 1-1 Spring Trails Annexation Regional Vicinity ............................................................................. 2 2-1 Spring Trails Annexation Local Vicinity ................................................................................... 5 3-1 Fire Protection ....................................................................................................................... 15 3-2 City of San Bernardino Police Department: Northwest District .......................................... 17 3-3 Spring Trails Specific Plan Parks, Trails, and Open Space .................................................. 19 3-4 Spring Trails Specific Plan Landscape Zones ...................................................................... 21 3-5 Spring Trails Specific Plan Conceptual Water Plan ............................................................ 22 3-6 Spring Trails Specific Plan Conceptual Sewer Plan ............................................................ 24 3-7 Spring Trails Specific Plan Conceptual Circulation Plan ....................................................... 25 3-8 Spring Trails Specific Plan Conceptual Drainage Plan ........................................................ 27 3-9 Local Elementary, Middle and High Schools ........................................................................ 28 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 vi Plan for Service and Fiscal Analysis EXECUTIVE SUMMARY This report provides an assessment of public service delivery capabilities of the City of San Bernardino and other agencies or special districts affected by the proposed Spring Trails Annexation to the City of San Bernardino. The City of San Bernardino is surrounded by the cities of Highland, Redlands, Colton and Rialto. This report is being submitted to the County of San Bernardino Local Agency Formation Commission (LAFCO) as a “Plan for Service” required by California Government Code Section 56653. Currently, the County of San Bernardino provides many services to the annexation area including fire and paramedic services, general government, development services, sheriff patrol, public library, regional parks and recreation, street lighting, transportation, flood control and drainage, and health and welfare. Public schools are provided by the San Bernardino Unified School District. After annexation, the City of San Bernardino is anticipated to provide services including general government, community development, police protection, local parks and recreation, community services and public works’ services. The City of San Bernardino has annexed into the San Bernardino County Fire Protection District (SBCFPD) and its Service Zone FP-5 for fire protection and emergency medical response services. Since the Spring Trails annexation area is already within SBCFPD and Service Zone FP-5, the SBCFPD will continue to be the service provider for fire protection and emergency medical services. The County of San Bernardino will continue to provide other services such as regional parks and recreation, regional flood control and drainage and health and welfare. The proposed annexation area includes the Spring Trail Specific Plan, a proposed residential community in the foothills of the San Bernardino Mountains. The preferred plan accommodates 215 new single-family lots ranging from 10,801 square feet to 18 acres. The development footprint encompasses about two thirds of the total site, on gently sloping alluvial benches between canyons, steep hillsides, and the Cable Canyon and Meyers Canyon drainage ways. The remaining one third of the site remains open space. There are 3.8 miles of trails that traverse the site and provide access to parks and natural open space.

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 vii Plan for Service and Fiscal Analysis Fiscal Impacts Based on an analysis of current service delivery capabilities, the City is equipped to handle additional demand from the proposed annexation of the 215 new homes planned for Spring Trails. One or more community facilities district(s) will be formed to pay for the cost of certain offsite public facilities necessary for the development of the Project, including roads and traffic improvements, parks and open space improvements, flood control and drainage systems, water and sewer systems, and utilities. A capital improvement plan, and rate and method of apportionment will be prepared which will outline the facilities cost, rates, and manner of collection. The onsite streets, landscaping, lighting, community walls, community fences, open space, detention basins, and drainage systems will be maintained by the Homeowners Association (HOA). However, a Community Facilities District (CFD) will be approved as a backup to the HOA, in case the HOA is does not adequately maintain these facilities. The offsite roads, drainage systems, lighting, and utilities will be maintained by the City. The San Bernardino Municipal Water Department will maintain the onsite and offsite water and sewer systems. This report explains the transfer of service requirements upon annexation, estimates development impact fees and other cost responsibilities. General Fund. As shown in Table 1, projected recurring fiscal impacts to the City General Fund for the Spring Trails Annexation is shown to generate a surplus for all phases. At buildout a recurring annual surplus of $37,705 is projected to the General Fund. Projected surpluses to the General Fund for Year 1 through Year 4 range from $827 for Year 1 to $37,705 for Year 4. The projected surpluses for all years assume revenues from the recently adopted CFD 2018-1 tax for safety services family unit. Other Funds. Projected recurring revenues for the Gas Tax Fund and Measure I Fund that are earmarked for street and road related expenditures are presented in Table 2. Gas Tax Fund. As shown in Panel A of Table 2, projected recurring gasoline revenues to the City are projected. The projected revenues range from $67 for Year 1 to $16,112 at buildout. Measure I Fund. Projected recurring Measure I sales tax revenues to the City are projected to range from $88 for Year 1 to $5,949 at buildout, as shown in Panel B of Table 2.

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 viii Plan for Service and Fiscal Analysis Table 1 Summary of Projected General Fund Recurring Fiscal Impacts Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2023 Dollars) 1 Summary of Projected Recurring Fiscal Impacts Table 2 Summary of Projected Other Funds Recurring Revenues Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2023 Dollars) 2 Summary of Projected Other Funds Recurring Revenues

Year 1 - 2026Year 2 - 2027Year 3 - 2028Year 4 - 2029Year 5 - 2030 Existing Buildout
Unit New UnitsNew UnitsNew Unitsof New Units
General Fund (Grading)(Phase 1)(Phase 2)(Phase 3)(Phase 4) Estimated Annual Recurring Revenues$2,719 $66,413$178,387$311,172$493,179 Estimated Annual Recurring Costs$1,892 $63,085$168,438$290,822$455,474 Estimated Annual Recurring Surplus$827 $3,328 $9,949 $20,351 $37,705 Estimated Annual Revenue/Cost Ratio1.44 1.05 1.06 1.07 1.08 Sources: Stanley R. Hoffman Associates, Inc.

J. P. Weber Group, September 2023
Year 1 - 2026Year 2 - 2027Year 3 - 2028Year 4 - 2029Year 5 - 2030 Existing Buildout
Unit New UnitsNew UnitsNew Unitsof New Units
Other Funds (Grading)(Phase 1)(Phase 2)(Phase 3)(Phase 4) A. Fund 126 - Gas Tax 1
Annual Recurring Gasoline Tax $67 $2,233 $5,962 $10,294 $16,122 B. Fund 129 - Measure I 1
1/2 cent sales and road tax $88 $860 $2,207 $3,791 $5,949

1. Annual recurring gasoline tax and Measure I revenues are restricted to street related expenditures.

Sources: Stanley R. Hoffman Associates, Inc.

J. P. Weber Group, September 2023
Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 1 Plan for Service and Fiscal Analysis CHAPTER 1 INTRODUCTION The Spring Trails Annexation area is on the northern edge of the City of San Bernardino in the foothills of the San Bernardino Mountains, as shown in Figure 1.1. The site is approximately 1.5 miles east of the unincorporated community of Devore and the junction of Interstate 215 (I-215) and I-15. The Spring Trails Annexation area is bounded by the San Bernardino National Forest on three sides and the City of San Bernardino on the southern side. 1.1 Purpose of the Study The Local Agency Formation Commission (LAFCO) of the County of San Bernardino requires a jurisdiction to submit a Plan for Service and Fiscal Impact Analysis when the jurisdiction is affected by a proposed change in boundaries, formation, or organization. The proposed project intends to annex into the City of San Bernardino, which requires the City to show that the necessary infrastructure improvements and services can be provided to the proposed development. Per the application form in the LAFCO Policy and Procedure Manual, Updated September 2018, the Plan for Service must include the following components: a. A description of the level and range of each service to be provided to the affected territory. b. An indication of when those services can feasibly be extended to the affected territory. c. An identification of any improvement or upgrading of structures, roads, water or sewer facilities, other infrastructure, or other conditions the affected agency would impose upon the affected territory. d. The Plan shall include a Fiscal Impact Analysis which shows the estimated cost of extending the service and a description of how the service or required improvements will be financed. The Fiscal Impact Analysis shall provide, at a minimum, a five (5)-year projection of revenues and expenditures. A narrative discussion of the sufficiency of revenues for anticipated service extensions and operations is required. e. An indication of whether the affected territory is, or will be, proposed for inclusion within an existing or proposed improvement zone/district, redevelopment area, assessment district, or community facilities district. f. If retail water service is to be provided through this change of organization, provide a description of the timely availability of water for projected needs within the area based upon the factors identified in Government Code Section 65352.5 (as required by Government Code Section 56668(k)).

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 2 Plan for Service and Fiscal Analysis Figure 1-1 Spring Trails Annexation Regional Vicinity Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino 1-1 Spring Trails Annexation Regional Vicinity Sources: Stanley R. Hoffman Associates, Inc. Montecito Equities, Ltd., Spring Trails Draft Specific Plan, October 2012

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 3 Plan for Service and Fiscal Analysis

1.2 Overview of the City of San Bernardino The City of San Bernardino is the county seat of San Bernardino County, occupying 62.5 square miles and is an anchor city for the Inland Empire. The 2023 city population is estimated at 223,230. Residents have access to more than 40 parks and fields, including premier athletic facilities, 7 community centers, a year-round aquatics center, a public library system, two higher education institutions, and 73 K-12 public schools. Major employers in the city include the County of San Bernardino, San Bernardino City Unified School District, California State University, the City of San Bernardino, Saint Bernardino Medical Center, the Community Hospital of San Bernardino, Caltrans, Stater Bros. Markets, Wells Fargo and Omnitrans. The city has been a major transit hub for over 100 years with the Interstate 10 and 215, the 210 and 259 Freeways, and the Metrolink commuter rail service. San Bernardino is a charter city, which means that the city has supreme authority over its municipal affairs, rather than being bound by the state’s general law if the City were a general law city. The City operates under a City Council-City Manager form of government. The Mayor and the seven-seat City Council are elected positions. Under the supervision of the City Council, the City Manager is the Chief Administrative Officer and directs most of the City Departments, other than the City Attorney and City Clerk, who report directly to the City Council, and the Municipal Water Department and the Library, which are governed by the Water Board and the Library Board of Trustees, respectively. 1.3 Organization of the Report Chapter 2 contains the description of the annexation area and the proposed development. The analysis of existing public service delivery in the annexation area and upon annexation into the City is presented in Chapter 3. Chapter 4 discusses the development impact fees and charges for infrastructure associated with the proposed annexation. The fiscal impact analysis of the annual operations and maintenance costs for the provision of services to the annexation area is provided in Chapter 5. Chapter 6 covers the revenue and cost assumptions used for the fiscal analysis. Appendix A includes the detailed infrastructure description for the Annexation. Supporting tables for the fiscal assumptions appear in Appendix B. Appendix C lists the project contacts and references used in the preparation of this study.

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 4 Plan for Service and Fiscal Analysis CHAPTER 2 PROJECT DESCRIPTION This chapter presents the detailed land uses for the Spring Trails Annexation. Information includes housing units, population, assessed valuation and taxable sales. The total Spring Trails Annexation includes one existing unit and the proposed Spring Trails Specific Plan 215 new units. As shown in Figure 2-1, the Spring Trails Annexation is in Verdemont Heights, approximately one-third mile northwest of the intersection of Meyers Road and Little League Drive. Primary access is from a new roadway connecting to Little League Drive and a secondary roadway via a new road extending south and connecting to the frontage road along I-215. Freeway access is from the Palm Avenue interchange and the Glen Helen Parkway/Devore Road interchange. 2.1 Residential Development As shown in Panel A of Table 2-1, there is one existing residential unit located on the Spring Trails site. With the 215 lots proposed for the Spring Trails site, total lots for the Annexation after buildout are 216. Based on the January 1, 2023 Citywide average estimate of 3.34 persons per unit from the Department of Finance, total population for the Annexation is projected at 750 after buildout, as shown in Panel B of Table 2-1. 2.2 Infrastructure One or more community facilities district(s) will be formed to pay for the cost of certain offsite public facilities necessary for the development of the Project, including roads and traffic improvements, parks and open space improvements, flood control and drainage systems, water and sewer systems, and utilities. A capital improvement plan, and rate and method of apportionment will be prepared which will outline the facilities cost, rates, and manner of collection. Table 2-2 presents only the Spring Trails project infrastructure that is publicly maintained through the City General Fund and other City Funds or Departments. The total publicly and Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 5 Plan for Service and Fiscal Analysis Figure 2-1 Spring Trails Annexation Local Vicinity Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino 2-1 Spring Trails Annexation Local Vicinity Sources: Stanley R. Hoffman Associates, Inc. J.P. Weber Group, November 2016

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 6 Plan for Service and Fiscal Analysis Table 2-1 Residential Development Description Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino 2-1 Residential Development Description Table 2-2 Public Infrastructure Development Description Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino 2-2 Public Infrastructure Development Description

1. Land uses and phasing for the Spring Trails Specific Plan are provided by J. P. Weber Group.2. Based on information from the developer, the average unit size is 3,200 square feet.3. Population is projected at the Citywide average of 3.34 persons per unit for January 1, 2023.

Sources: Stanley R. Hoffman Associates, Inc. J. P. Weber Group, September 2023 Year 1 - 2026Year 2 - 2027Year 3 - 2028Year 4 - 2029Year 5 - 2030Existing BuildoutUnit New UnitsNew UnitsNew Unitsof New UnitsCategory (Grading)(Phase 1)(Phase 2)(Phase 3)(Phase 4)Total A. Roads - Offsite (Publicly Maintained)Primary Access 1.04 0.00 0.00 0.00 0.001.04Secondary Access 2.61 0.00 0.00 0.00 0.002.61Total Lane Miles 3.65 0.00 0.00 0.00 0.003.65 Cumulative Lane Miles3.65 3.65 3.65 3.65 3.65
B. Drainage - Offsite (Publicly Maintained)Reinforced Concrete Box Lineal Feet1,430 0 0 0 0 1,430Reinforced Concrete Pipe Lineal Feet3,685 0 0 0 0 3,685Arch Culvert Lineal Feet 580 0 0 0 0 580Total Lineal Feet 5,695 0 0 0 0 5,695 Cumulative Lineal Feet5,695 5,695 5,695 5,695 5,695
C. Sewer - Onsite and Offsite (Publicly Maintained)Sewer Main Lineal Feet 4,017 10,857 0 13,479 028,353 Cumulative Lineal Feet4,017 14,87414,87428,35328,353

1. Only the publicly maintained road, drainage and sewer infrastructure is presented in this table. All on onsite roads, drainage, parks, trails and open space will be maintained through a homeowners association. Appendix Table A-1 presents the total roads, drainage, sewer, parks, trails and open space for the Spring Trails project.

Sources: Stanley R. Hoffman Associates, Inc. J. P. Weber Group, September 2023 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 7 Plan for Service and Fiscal Analysis privately maintained roads, drainage, sewer, parks, trails and open space infrastructure for the Annexation is presented in Appendix Table A-1. All water and sewer infrastructure will be operated and maintained by the City of San Bernardino Municipal Water Department. As shown in Panel A and Panel B of Table 2-2, only the proposed offsite streets of 3.65 lane miles and the 5,695 lineal feet of offsite drains will be publicly maintained by the City. Sewer mains will be publicly maintained by the City of San Bernardino Municipal Water Department and are estimated at 28,353 lineal feet after buildout of the project. The onsite streets, landscaping, lighting, community walls and fences, open space, detention basins, and drainage systems will be maintained by the Homeowners Association. 2.3 Assessed Valuation and Property Tax Assessed valuation for the total Spring Trails Annexation after buildout is projected at about $167.75 million, as shown in Panel B of Table 2-3. The current assessed valuation of about $2.50 million is estimated for Year 1. Existing assessed valuation is based on the County Assessor’s 2023 tax roll value, as shown in Table 2-4. New residential valuation for the proposed Spring Trails Specific Plan is based on residential pricing provided by the project developer. The following summarizes the average values per unit by Phase provided by the project applicant based on information from Land Advisors, Inc.: • Phase 1 $750,000 per unit • Phase 2 $760,000 per unit • Phase 3 $770,000 per unit • Phase 4 $780,000 per unit Projected Property Tax As shown in Panel C of Table 2-3, the City General Fund will not receive property tax for the assessed valuation of the annexation area. The San Bernardino County Fire Protection District (SBCFPD) is now providing fire protection to the City. Based on the service agreement between the two jurisdictions, the property tax that would usually accrue to the City will remain with the SBCFPD and no property tax from other County funds and districts will be allocated to the City. Projected Property Tax in Lieu VLF The City General Fund will receive property tax in lieu of vehicle license fees (VLF) based on the increase in assessed valuation in the City. Per State law, when an annexation occurs the Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 8 Plan for Service and Fiscal Analysis Table 2-3 Assessed Valuation and Property Tax Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2023 Dollars) 2-3 Assessed Valuation, and Property Tax

Year 1 - 2026Year 2 - 2027Year 3 - 2028Year 4 - 2029Year 5 - 2030Existing BuildoutUnit New UnitsNew UnitsNew Unitsof New UnitsCategory (Grading)(Phase 1)(Phase 2)(Phase 3)(Phase 4)Total A. Residential UnitsExisting Unit - Spring Trails Project Site1 0 0 0 0 1New Units - Spring Trails Project Site0 29 50 58 78 215Total Annual Units 1 29 50 58 78 216 Total Cumulative Units1 30 80 138 216
B. Assessed Valuation
Current Valuation 2 $2,496,189
Phase 1a @ $750,000 per Unit $21,750,000Phase 1b @ $760,000 per Unit $38,000,000Phase 2a @ $770,000 per Unit $44,660,000Phase 2b @ $780,000 per Unit $60,840,000Total Annual Valuation$2,496,189$21,750,000$38,000,000$44,660,000$60,840,000$167,746,189 Total Cumulative Valuation$2,496,189$24,246,189$62,246,189$106,906,189$167,746,189 C. Projected Property TaxAnnual 1 Percent Property Tax Levy$24,962$217,500$380,000$446,600$608,400$1,677,462(@ 1% of Valuation) Annual General Fund Property 3 $0 $0 $0 $0 $0 $0(@ 0% of 1 Percent Levy) Total Cumulative Projected Property Tax$0 $0 $0 $0 $0
D. Projected Property Tax In Lieu VLF
Total Annual Valuation for Property Tax In Lieu VLF 4 $0$21,750,000$38,000,000$44,660,000$60,840,000$165,250,000 Total Cumulative Valuation for Property Tax In Lieu VLF$0$21,750,000$59,750,000$104,410,000$165,250,000 Total Cumulative Projected Property Tax In Lieu VLF$0 $27,623$75,883$132,601$209,868(@ $1,270 per $1,000,000 Assessed Valuation)times Share Allocated to General Fund 5 73.5% 73.5% 73.5% 73.5% 73.5%equalsGeneral Fund Property In Lieu VLF $0 $20,303$55,774$97,462$154,253

1. Phasing and valuation for the Spring Trails Specific Plan are provided by the applicant, J. P. Weber Group. The applicant's valuation is estimated based on information from Land Advisors Inc. of Irvine, California.2. Current assessed valuation is based on the 2023 tax roll values.3. The San Bernardino County Fire Protection District (SBCFPD) provides fire protection to the City. Based on an agreement between the City and the SBCFPD, the City will not receive any allocation of the basic one percent property tax levy upon annexation of the Spring Trails project.4. Property tax in lieu of vehicle license fees (VLF) is projected based on the increase in assessed valuation in a jurisdiction. Per State law, when an annexation occurs the existing valuation in the annexing area cannot be used in adjusting the amount of assessed valuation in the annexing City. Therefore, the current valuation of $2,496,189 is not included in the projection of property tax in lieu of VLF.5. Based on the agreement between the SBCFPD and the City, the City will receive 73.5 percent of the projected property tax in lieu of VLF and the remaining 26.5 percent of the property tax in lieu of VLF will go to the SBCFPD.

Sources: Stanley R. Hoffman Associates, Inc. J. P. Weber Group, September 2023 City of San Bernardino, Finance Director Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 9 Plan for Service and Fiscal Analysis Table 2-4 Estimated Existing Assessed Valuation: 2023 Tax Roll Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino 2-4 Estimated Existing Assessed Valuation existing valuation in the area that is being annexed cannot be used in adjusting the base amount of assessed valuation in the annexing City. The City will receive property tax in-lieu of VLF based on the change in its gross assessed valuation of taxable property for new development in the annexed area. As shown in Appendix Table B-5, the property tax in lieu of VLF in the City is projected to increase at $1,270 per million dollars of new assessed valuation (AV). However, based on the service agreement between the San Bernardino County Fire Protection District (SBCFPD) and the City, the City will receive 73.5 percent of the projected property tax in lieu of VLF and the remaining 26.5 percent will go to the SBCFPD. As shown in Panel D of Table 2-3, no property tax in lieu VLF is projected for existing valuation in Year 1 per State law. By Year 2 property tax in lieu VLF is projected at $27,623 and 73.5 percent or $20,303 goes to the City. Total property tax in lieu VLF increases to $75,883 by Year 3, with $55,774 going to the City. By Year 4, total property tax in lieu VLF is projected at $132,601 and the amount for the City is projected at $97,462. After buildout (Year 5) of the Spring Trails project total property tax in lieu VLF is projected at $209,868, with 73.5 percent of this amount, or $154,253, projected for the City. 2.4 Sales and Use Tax Sales and use tax is projected for the retail taxable sales that will be captured in the City from offsite purchases made by the future residents of the Spring Trails Specific Plan. The fiscal Assessor Assessed Value
Parcel NumberAcres Land ImprovementTotal Land Type
0348-071-05-00005.00 $7,534 $0 $7,534Single Family Residential - Vacant 0348-071-06-000020.00 $34,852 $0 $34,852Single Family Residential - Vacant 0348-071-07-00005.00 $7,534 $0 $7,534Single Family Residential - Vacant 0348-071-09-0000100.28 $107,589 $0 $107,589Single Family Residential - Vacant 0348-071-10-000040.00 $66,204 $0 $66,204 Public Facilities 0348-101-83-000023.561 $90,019 $0 $90,019Single Family Residential - Vacant 0348-101-84-00007.02 $26,834 $109,029 $135,863Single Family Residential 0348-111-03-000036.00$1,042,000 $0 $1,042,000Single Family Residential - Vacant 0348-111-04-000045.45 $72,642 $0 $72,642Single Family Residential - Vacant 0348-111-07-000028.92 $34,852 $0 $34,852Single Family Residential - Vacant 0348-111-08-000033.50 $897,100 $0 $897,100Single Family Residential - Vacant 344.73$2,387,160$109,029$2,496,189
Sources: Stanley R. Hoffman Associates, Inc.

J. P. Weber Group
San Bernardino County, Office of the Assessor, Property Information System, 2023 Roll Values Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 10 Plan for Service and Fiscal Analysis analysis assumes that the residents of the existing home on the Spring Trails site are already making purchases in the City. Therefore, no offsite sales and use tax is projected for the existing unit. Offsite retail sales and use tax from taxable purchases made by future Spring Trails Specific Plan residents is projected based on the resident’s estimated household income and estimated taxable retail purchases made in the City. Household income is estimated at 28 percent of average housing value based on a mortgage cost analysis by Stanley R. Hoffman Associates. Based on the U.S. Bureau of Labor Statistic, Consumer Expenditure Survey, the fiscal analysis estimates the Spring Trails’ residents will generate total taxable retail purchases at about 33 percent of household income. Sales and Use Tax As shown in Table 2-5, estimated annual offsite retail sales and use tax from taxable purchases made by future Spring Trails Specific Plan residents are projected at $62,332 after buildout. This estimate is based on total household income projected at about $48.97 million after buildout (28 percent of residential valuation of about $167.75 million). At 33 percent of household income, the projected retail taxable purchases made by Spring Trails’ residents are projected at about $15.5 million after buildout. The fiscal analysis assumes that 35 percent of the retail taxable purchases, or about $5.42 million, will be made annually in the City at buildout. At one percent of the estimated captured taxable sales of about $5.42 million, sales tax is projected at $54,249 after buildout. At the City average use tax rate of 14.9 percent of sales tax, an additional $8,083 of use tax is projected after buildout. Total sales and use tax captured in the City by the future residents of Spring Trails is projected at $62,332 after buildout. Based on the projected residential valuation for each Phase, the offsite sales and use tax from future residents is projected to increase from $9,009 in Year 2 to $62,332 by Year 5.

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 11 Plan for Service and Fiscal Analysis Table 2-5 Estimated Offsite Sales and Use Tax by Project Residents Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2023 Dollars) 2-5 Estimated Offsite Sales and Use Tax by Project Residents

Year 1 - 2026Year 2 - 2027Year 3 - 2028Year 4 - 2029Year 5 - 2030Existing BuildoutUnitNew UnitsNew UnitsNew Unitsof New UnitsCategory (Grading)(Phase 1)(Phase 2)(Phase 3)(Phase 4)TotalA. ANNUAL PROJECTIONSAnnual New Residential Valuation $2,496,189$21,750,000$38,000,000$44,660,000$60,840,000$167,746,189 Annual Household Income (@ 28% of household valuation) 1 $698,933$6,090,000$10,640,000$12,504,800$17,035,200$46,968,933 Annual Taxable Retail Spending (@ 33% of household income)$230,648$2,009,700$3,511,200$4,126,584$5,621,616$15,499,748 Annual Projected Off-Site Retail Taxable Sales Captured in City$80,727$703,395$1,228,920$1,444,304$1,967,566$5,424,912(@ 35% capture) Annual Projected Sales and Use Tax to CitySales Tax (@ 1% of taxable sales) $807$7,034$12,289$14,443$19,676$54,249Use Tax (@ 14.9% of sales tax) 120 1,0481,8312,1522,9328,083Total Projected Sales and Use Tax$927$8,082$14,120$16,595$22,608$62,332 B. CUMULATIVE PROJECTIONSCumulative Sales and Use Tax $927$9,009$23,129$39,724$62,332

1. Based on current mortage-based estimates obtained from Zillow, and with housing expenditures at 30% of household income.

Sources: Stanley R. Hoffman Associates, Inc.

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 12 Plan for Service and Fiscal Analysis CHAPTER 3 PUBLIC FACILITIES BEFORE AND AFTER ANNEXATION This chapter describes the existing and anticipated future service providers for the proposed Spring Trails Annexation project area. The level and range of the services for the annexation area are described, if they are known. The following services are detailed in this chapter: • General Government • Fire and Paramedic • County Sheriff and Public Safety • Library • Parks and Recreation • Animal Control • Street Lighting • Landscape Maintenance • Water • Sewer • Transportation • Flood Control and Drainage • Utilities • Schools • Solid Waste Management • Health and Welfare Table 3-1 presents current and anticipated service providers in the Spring Trails annexation area. In many cases, such as general government, community development, economic development, and sheriff/police, among others, responsibilities shift from the County of San Bernardino to the City of San Bernardino. The City of San Bernardino has annexed into the San Bernardino County Fire Protection District (SBCFPD) and its Service Zone FP-5 for fire protection and emergency medical response services. Since the annexation area is already within SBCFPD and Service Zone FP-5, the SBCFPD will continue to be the service provider for fire protection and emergency medical services upon annexation. Other services, like water, sewer, and utilities, remain unchanged before and after annexation. These changes are detailed in subsequent sections of this chapter.

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 13 Plan for Service and Fiscal Analysis Table 3-1 Current and Anticipated Service Providers in the Spring Trails Annexation Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino 3-1 Current and Anticipated Service Providers in the Spring Trails Annexation

3.1 General Government Before Annexation The County of San Bernardino provides general government services, including: all Administrative services, Community Development services, and Economic Development services to the annexation area. After Annexation After the annexation, the City of San Bernardino will provide the general government services Service Type Current Service Provider Anticipated Service Provider General Government - Administrative Services: Finance Division County of San Bernardino City of San Bernardino Human Resources DivisionCounty of San Bernardino City of San Bernardino Business Registration County of San Bernardino City of San BernardinoCommunity Development: Planning County of San Bernardino City of San Bernardino Building & Safety County of San Bernardino City of San Bernardino Code Compliance County of San Bernardino City of San Bernardino Police Department Fire and Paramedic San Bernardino County Fire Protection District (SBCFPD), Service Zone FP-5 San Bernardino County Fire Protection District (SBCFPD), Service Zone FP-5Sheriff/Police County of San Bernardino Sheriff's DepartmentCity of San Bernardino Police DepartmentLibrary County of San Bernardino Library DistrictCity of San Bernardino Public LibraryParks and Recreation: Local Facilities County of San Bernardino City of San Bernardino Regional Facilities County of San Bernardino County of San Bernardino Animal Control Contract with City of San Bernardino Police Department's Animal Control Division City of San Bernardino Police Department's Animal Control DivisionStreet Lighting City of San Bernardino City of San Bernardino Public Works DepartmentLandscape Maintenance Forest/Natural HOAWater: Domestic Water Private City of San Bernardino Municipal Water Dept. (SBMWD) Recycled Water Private City of San Bernardino Municipal Water Dept. (SBMWD) Water Quality Private City of San Bernardino Municipal Water Dept. (SBMWD)Sewer Private/Septic Systems City of San Bernardino Municipal Water Dept. (SBMWD)Transportation: Freeways and Interchanges Caltrans Caltrans Arterials and CollectorsSan Bernardino County - Public WorksCity of San Bernardino Public Works Department Local Roads San Bernardino County - Public WorksCity of San Bernardino Public Works Department Transit Omnitrans OmnitransFlood Control and Drainage: Local Facilities San Bernardino County Flood Control DistrictHOA Regional Facilities San Bernardino County Flood Control DistrictSan Bernardino County Flood Control DistrictUtilities: Cable/Internet Provider/PhoneCharter Communications Charter Communications Telephone Verizon Verizon Power Southern California Edison Southern California Edison Natural Gas Southern California Gas CompanySouthern California Gas CompanySchools San Bernardino City Unified School District (SBCUSD)San Bernardino City Unified School District (SBCUSD) Solid Waste ManagementSan Bernardino County Solid Waste Management Division contract with Burrtec City of San Bernardino contract with BurrtecHealth and Welfare San Bernardino County Department of Public HealthSan Bernardino County Department of Public Health Sources: Stanley R. Hoffman Associates, Inc. City of San Bernardino, Website Spring Trails Specific Plan Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 14 Plan for Service and Fiscal Analysis which include administrative services as well as General Governance, Community Development and Economic Development. 3.2 Fire and Paramedic Before Annexation Currently, the annexation area is in a State Responsibility Area (SRA), where CAL FIRE is responsible for fire and emergency response services. The area is also serviced by San Bernardino County Fire Station Number 2 (Devore Station). The proposed project is also located within the recently expanded boundary of the San Bernardino County Fire Protection District (SBCFPD), Service Zone FP-5 which is a special tax zone for funding fire protection and EMS. The current annual special tax for property in Service Zone FP-5 is estimated at $157.26 per parcel. The tax includes an annual inflationary factor up to a maximum of 3 percent. No water facilities are available to serve fire protection in the project area. After Annexation The City of San Bernardino has annexed their fire protection services to the SBCFPD. Therefore, the SBCFPD, Service Zone FP-5 will be the service provider for fire prevention, fire protection and emergency medical services (EMS) after annexation. Most of the existing City fire stations and equipment are transferred to the SBCFPD; with existing Station 232 (City), located at 6065 Palm Avenue, being the closest (approximately 1 mile) to the Spring Trails project site, as shown in Figure 3-1. Water facilities for fire protection will be owned and operated by the San Bernardino Municipal Water Department. All water facilities, hydrants, and water systems for fire protection in the area shall meet the water flow demands and be installed prior to development. All previous agreed upon egress for the project site that has been approved in the Environmental Impact Report shall be in place prior to construction. This includes the primary and secondary egress outlets. 3.3 Sheriff/Police Before Annexation The San Bernardino County Sheriff-Coroner’s Department provides public safety services to the unincorporated areas. The County Sheriff operates from an office in the City of San Bernardino Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 15 Plan for Service and Fiscal Analysis Figure 3-1 Fire Protection Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino 3-1 Fire Protection Sources: Stanley R. Hoffman Associates, Inc. Google Earth Pro

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 16 Plan for Service and Fiscal Analysis at 655 East Third Street. The Sheriff’s Department and the City Police Department provide mutual backup services upon request within both the City and unincorporated areas. The California Highway Patrol in San Bernardino provides traffic patrol on State Highways within the unincorporated areas of the County. The Highway Patrol can also provide emergency response backup to the City Police and the County Sheriff upon request. After Annexation After the annexation, the City of San Bernardino Police Department will be providing the public safety services for Spring Trails and the rest of the annexed area. The area is served by a main police station, located at 710 North D Street, and four designated geographical patrol districts (Northwest, Northeast, Southwest, and Southeast). The project site belongs to patrol beat B1 in the Northwest Patrol District, as shown in Figure 3-2. The San Bernardino Police Department maintains a ratio of approximately one sworn officer for every 1,000 residents. The City Police Department operates under a mutual aid agreement with police agencies in the surrounding cities that allows use of up to fifty percent of adjacent agency resources upon request and for automatic response within zones of mutual aid. The California Highway Patrol in San Bernardino will continue to provide traffic patrol on State Highways within the unincorporated areas. 3.4 Library Before Annexation Currently, the existing household within the annexation area is served by the San Bernardino County Library system. However, the nearest County library, the Carter Branch Library is located at 2630 North Linden Drive in Rialto, and is a driving distance of about 12.2 miles away from the annexation area. After Annexation The Howard M. Rowe Branch Library facility is a branch of the San Bernardino City Library system. Located at 108 East Marshall Boulevard in the City of San Bernardino, this branch is closest to the Spring Trails project site, with a driving distance of about 9.6 miles. The annexation area would continue to receive library services from the City of San Bernardino Branch library upon annexation.

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 17 Plan for Service and Fiscal Analysis Figure 3-2 City of San Bernardino Police Department: Northwest District Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino 3-2 City of San Bernardino Police Department: Northwest District Sources: Stanley R. Hoffman Associates, Inc. City of San Bernardino, Police Department 3.5 Parks and Recreation Before Annexation The County Regional Parks Department provides regional park services to all residents within the County, including unincorporated areas. The County Regional Parks system includes the following parks: Glen Helen, Yucaipa, Lake Gregory, Cucamonga, Guasti, and Prado. The closest regional park is Glen Helen Regional Park which has various recreation areas with amenities for fishing, boating, and picnicking. However, the County does not provide local park services, and, currently, there are no local parks within the annexation area.

PROJECT SITE Site
Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 18 Plan for Service and Fiscal Analysis After Annexation The City of San Bernardino General Plan indicates that there are a total of 52 developed parks and recreational facilities in the City. There are a variety of different types of parks, including: 19 neighborhood, 10 community, 17 mini-parks, 3 regional parks, and 3 special facilities. The parks contain a broad range of facilities; including children’s play equipment, tennis and volleyball courts, and athletic fields. The special facilities include community buildings and senior centers. Al Guhin Park, located at 3650 Little League Drive, is the closest City park to the annexation area (approximately 1.3 miles). The Spring Trails Specific Plan provides open spaces that are meant to function as recreational opportunities, buffers, visual landmarks and interconnecting trails. The facilities will consist of community trails, equestrian/pedestrian trails and hiking trails. The proposed parks include two dual-use neighborhood parks (meaning that the parks also serve as water detention basins), a dog park and a thematic garden park with amenities, as shown in Figure 3-3. Per Chapter 19.30 of the City of San Bernardino Subdivision Regulations, the City requires five acres of park and recreational land per 1,000 residents. The Spring Trails development plans to develop and reserve public parks, private parks, natural open space, and homeowner maintained open space, exceeding the City’s requirements. Two neighborhood parks are planned for Spring Trails, which would total 7.0 acres; they would also serve as water detention basins. However, parks and open space will be maintained by the Spring Trails Homeowner Association (HOA). 3.6 Animal Control Before Annexation Currently, the annexation area is serviced by the City of San Bernardino’s Animal Control on a contract basis. Animal Control operates under the San Bernardino Police Department and is responsible for animal licensing, dead animal pickup, loose animal investigations, animal shelter management, and other services. After Annexation The Animal Control Division of the San Bernardino Police Department will continue to provide services to the area after annexation.

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 19 Plan for Service and Fiscal Analysis

Figure 3-3 Spring Trails Specific Plan Trails, Parks, and Open Space Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino 3-3 Spring Trails Specific Plan Parks, Trails, and Open Space Sources: Stanley R. Hoffman Associates, Inc. Montecito Equities, Ltd., July 2013

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 20 Plan for Service and Fiscal Analysis

3.7 Street Lighting Before Annexation Street lighting is a service provided to the area by Southern California Edison. However, the street lighting only extends to the southern border at Meyers Road, and no street lighting exists within the annexation area. After Annexation Upon annexation, street lighting within the project is maintained by a HOA. Outside the project area, on public right of ways, the City of San Bernardino Public Works Department is responsible for the maintenance provided by Southern California Edison. 3.8 Landscape Maintenance Before Annexation San Bernardino County provides road pavement and minimal landscaping maintenance. After Annexation Upon annexation and development, significant landscaping amenities will be added to the Spring Trails annexation area. Maintenance within the Specific Plan Area would be managed by the homeowners association (HOA). Figure 3-4 shows the landscape zones as presented in the Spring Trails Specific Plan. 3.9 Water Before Annexation Currently, public water facilities do not serve the proposed Spring Trail project. After Annexation Upon annexation, the City of San Bernardino Municipal Water Department (SBMWD) would provide water services to Spring Trails and currently provides service to pressure zones ranging from 1,249 feet to 2,300 feet. Spring Trails lies between the 2,300 to 3,000-foot pressure zones. The nearest existing reservoir is the Meyers Canyon Reservoir, which is within the 2,100-foot pressure zone, but is not adequate for buildout of Spring Trails or Verdemont Heights. Therefore, water will be supplied to Spring Trails from lower elevations by a combination of expanding and improving the offsite water system and the provision of onsite reservoirs and transmission lines.1 Figure 3-5 shows the conceptual water plan for Spring Trails. 1 Montecito Equities, Spring Trails Specific Plan, October 2012, p. 3-101 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 21 Plan for Service and Fiscal Analysis

Figure 3-4 Spring Trails Specific Plan Landscape Zones Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino 3-4 Spring Trails Specific Plan Landscape Zones Sources: Stanley R. Hoffman Associates, Inc. Montecito Equities, Ltd., July 2013

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 22 Plan for Service and Fiscal Analysis

Figure 3-5 Spring Trails Specific Plan Conceptual Water Plan Spring Trails Annexation Plan for Service and Fiscal Analysis, City of San Bernardino 3-5 Spring Trails Specific Plan Conceptual Water Plan Sources: Stanley R. Hoffman Associates, Inc. Montecito Equities, Ltd., July 2013

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 23 Plan for Service and Fiscal Analysis

3.10 Wastewater Collection Before Annexation Sewer service to the project site is currently via septic tanks. After Annexation The Spring Trails project is within the City’s Public Works Department’s sanitary sewer service area. The City’s engineering sewer capacity study concluded that the existing sewer system has the capacity to accommodate the project. Beginning May 2017, operation and maintenance of the City’s wastewater collection system was transferred to the City of San Bernardino Municipal Water Department (SBMWD). As shown in Figure 3-6, Spring Trails would connect to the existing 10-inch sewer line located on Little League Drive, which connects to a major interceptor system to the south and is eventually treated in the San Bernardino Water Reclamation Plant operated by SBMWD. The only offsite improvement that may be required is North Little League Drive, which may be upgraded from an 8” to a 10” line depending upon the ultimate slope as determined in final engineering.2 3.11 Transportation Before Annexation Current transportation services for the annexation area include freeways and interchanges serviced by Caltrans; arterials and collectors serviced by the County Public Works Department; local roads also serviced by the Public Works Department of San Bernardino County; and public transit serviced by Omnitrans. The closest Omnitrans bus stop to the annexation area is at Kendall Drive and Palm Avenue with a driving distance of about 2.2 miles. After Annexation Caltrans and Omnitrans will continue to provide their services post annexation for arterials, collectors and public transit. All onsite street local roads will be maintained by a homeowners association. The developer will be responsible for improvements of all necessary public streets, both onsite and offsite, as shown in Figure 3-7. Upon annexation, the City becomes responsible for the regional transportation fee associated with the proposed project, which is included in the estimated City fees for the project in Chapter 4, Table 4-2. 2 Montecito Equities, Spring Trails Specific Plan, October 2012, p. 3-112 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 24 Plan for Service and Fiscal Analysis

Figure 3-6 Spring Trails Specific Plan Conceptual Sewer Plan Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino 3-6 Spring Trails Specific Plan Conceptual Sewer Plan Sources: Stanley R. Hoffman Associates, Inc. Montecito Equities, Ltd., July 2013

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 25 Plan for Service and Fiscal Analysis Figure 3-7 Spring Trails Specific Plan Conceptual Circulation Plan Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino 3-7 Spring Trails Specific Plan Conceptual Circulation Plan Sources: Stanley R. Hoffman Associates, Inc. J.P. Weber Group, November 2016

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 26 Plan for Service and Fiscal Analysis

3.12 Flood Control and Drainage Before Annexation The drainage area to which Spring Trails belongs flows into Cable Canyon, then into Cable Creek, then into Devil Creek Diversion Channel, then into Lytle Creek Wash and eventually into the Santa Ana River. Currently, there are no local flood control or drainage facilities in the annexation area. On a regional level, the San Bernardino County Flood Control District intercepts and manages flood flows through and away from developed areas throughout the County. The District is also responsible for water conservation and storm drain construction. After Annexation Upon annexation, flood control and drainage systems would be constructed by the developer and onsite flows would be managed and maintained by the HOA. The Spring Trails Specific Plan includes drainage improvements that collect and convey storm flows that would reduce the amount of storm runoff to levels prior to annexation and development, as shown in Figure 3-8. The existing Cable Canyon and Meyers Canyon drainage ways would remain relatively unchanged, except for necessary roadway and infrastructure improvements. Onsite and offsite stormwater flows would be collected and routed using catch basin inlets and storm drain systems that would carry water to three onsite detention basins, which also serve as parks. 3.13 Utilities Before and After Annexation Utilities include cable television, internet, telephone, electric power, and natural gas. Currently, Charter Communications is the cable television and internet service provider. Verizon maintains telephone service to the annexation area. Electricity is provided by Southern California Edison, while natural gas is supplied by the Southern California Gas Company. These service providers are not anticipated to change upon annexation. 3.14 Schools Before and After Annexation Public education in the City of San Bernardino is provided by San Bernardino City Unified School District (SBCUSD). SBCUSD is the eighth-largest public school district in California with over 54,379 students enrolled at 44 elementary schools, 10 middle schools, 8 high schools and 3 special education schools. Before the annexation, the SBCUSD served the unincorporated area.

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 27 Plan for Service and Fiscal Analysis Figure 3-8 Spring Trails Specific Plan Conceptual Drainage Plan Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino 3-8 Spring Trails Specific Plan Conceptual Drainage Plan Sources: Stanley R. Hoffman Associates, Inc. Montecito Equities, Ltd., July 2013

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 28 Plan for Service and Fiscal Analysis SBCUSD will continue to serve the existing development as well as any future development in the annexation with North Verdemont Elementary School (3555 West Meyers Road), Chavez Middle School (6650 North Magnolia Avenue), and Cajon High School (1200 Hill Drive), as shown in Figure 3-9. Palm Avenue Elementary School is also located near the annexation area at 6565 Palm Avenue. Figure 3-9 Local Elementary, Middle and High Schools San Bernardino City Unified School District City of San Bernardino 3-9 Local Elementary, Middle and High Schools Source: Stanley R. Hoffman Associates, Inc. 3.15 Solid Waste Management Before Annexation The current service provider of solid waste management for the annexation area is the San Bernardino County Department of Public Works’ Solid Waste Management Division, under the contract with Burrtec. The division oversees the operation and management of the County’s solid waste disposal system, which includes five regional landfills and nine transfer stations.

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 29 Plan for Service and Fiscal Analysis After Annexation Solid waste collection within the City of San Bernardino and a portion of the unincorporated planning area is provided by Burrtec on a contract basis with the City. 3.16 Public Health and Welfare Before and After Annexation The San Bernardino County Department of Public Health currently serves the City for the general public’s health and welfare services. The department provides a variety of programs and services that informs and educates the public about health issues. The County Department of Public Health additionally provides public assistance welfare and healthcare needs for all residents within San Bernardino County. There are no anticipated changes in service levels or costs after the annexation of the proposed project.

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 30 Plan for Service and Fiscal Analysis CHAPTER 4 PAYING FOR PUBLIC FACILITIES AND INFRASTRUCTURE 4.1 Spring Trails Facilities and Infrastructure One or more community facilities district(s) will be formed to pay for the cost of certain offsite public facilities necessary for the development of the Project, including roads and traffic improvements, parks and open space improvements, flood control and drainage systems, water and sewer systems, and utilities. A capital improvement plan, and rate and method of apportionment will be prepared which will outline the facilities cost, rates, and manner of collection. Table 4-1 presents the list of infrastructure improvements for the Spring Trails Specific Plan. The majority of the infrastructure will be constructed by the project’s master developer with interior neighborhood walls and fences constructed by merchant builders. Table 4-1 also identifies the jurisdiction, special district or private association responsible for maintenance of each facility and the ownership of each facility. The projected annual fiscal impacts to the City for provision of services to the Spring Trails project are presented in Chapter 5. 4.2 City of San Bernardino Development Impact Fees While the developer is responsible for constructing the facility and infrastructure improvements for the Spring Trails Specific Plan, the developer will also pay one-time development impact fees (DIF) to offset the additional public capital costs required of new development. If the developer constructs any facilities covered by DIFs, the developer will receive credit toward construction costs for an equivalent amount of DIF fees. As shown in Table 4-2, total one-time development impact fees for Spring Trails are estimated at about $7.2 million. Of the total estimated fees, about $4.9 million are estimated for the City and the remaining $2.3 million are estimated for the City of San Bernardino Municipal Water Department. The estimated City fees include the regional transportation fee that will become the responsibility of the City upon annexation of the project.

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 31 Plan for Service and Fiscal Analysis Table 4-1 Spring Trails Facilities and Infrastructure Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino 4-1 Spring Trails Facilities and Infrastructure

Type Developed By Maintained By 1 Owned By 1
Streetscape
Primary and Secondary Offsite Entry Roads CFD City City Onsite Roads and Cul-de-sacs Master Developer HOA HOA
Onsite Entry Features/Landscaping Master Developer HOA HOA Onsite Street Lighting Master Developer HOA HOA
Onsite Community Walls and Fences Master Developer HOA HOA Interior Neighborhood Walls and Fence Guest Builder Homeowner Homeowner Parks and Open Space
Onsite Parks and Open Space Master Developer HOA HOA
Offsite Parks CFD City City
Onsite Detention Basins Master Developer HOA HOA
Cable Creek and Meyers Open Space Areas Master Developer HOA City Fuel Modification Zone A Master Developer HOA/HomeownerHomeowner Fuel Modification Zones B and C Master Developer HOA HOA/Homeowner Infrastructure
Drainage Systems (offsite) CFD City City
Drainage Systems (onsite) CFD HOA HOA
Sewer Systems (onsite and offsite) CFD SBMWD SBMWD
Water Systems (onsite and offsite) CFD SBMWD SBMWD
Nonpotable Water Systems (onsite and offsite)CFD SBMWD SBMWD

1. LLMD = Landscape and Lighting District or special maintenance district HOA = Homeowners' Association (Master or Neighborhood)
SBMWD = San Bernardino Municipal Water Department
Certain facilities and improvements may be subject to reimbursement agreements.

Sources: Stanley R. Hoffman Associates, Inc.

Gresham Savage Nolan & Tilden, PC, April 7, 2017
San Bernardino Municipal Water Department
Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 32 Plan for Service and Fiscal Analysis Table 4-2 Summary of Spring Trails City Development Impact Fees Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2023 Dollars) 4-2 Summary of Spring Trails Development Impact Fees

Estimated
Development Fees
Development Impact Fee Category 1 Amount Impact Fees
New Residential Units 215
Fee per Unit
City Fees 2
Community Development Fees
Aquatic Facilities $326 $70,114
Cultural Development $3,000 $645,000
Library Facilities $638 $137,146
Public Meeting Facilities $1,090 $234,251
Parkland and Open Space $9,518 $2,046,340
Subtotal $14,571 $3,132,851
Public Safety Fees
Law Enforcement $639 $137,400
Subtotal $639 $137,400
Engineering Fees
Local Circulation Systems $233 $50,082
Regional Circulation Systems $2,435 $523,525
Storm Drain $3,926 $844,071
Verdemont (Chestnut Drainage Fee -- $0.289/ sq. ft.) $957 $205,712 Verdemont (Palm Box Culvert/ Signal -- $0.022/ sq. ft.) $74 $15,824 Subtotal $7,624 $1,639,214
Total City Fees $22,835 $4,909,465
Water & Sewer - City of San Bernardino Municipal Water Department (SBMWD) 4 Sewer Capacity $3,500 $752,500
Water Connection (3/4" x 3/4") $7,110 $1,528,650
Total SBMWD Fees $10,610 $2,281,150
TOTAL FEES $33,445 $7,190,615

1. Note that the analysis does not include engineering processing fees, applicable fee credits, potential CFD/AD proceeds or potential impact of a Development Agreement, Mitigation Agreement, SB 50 Agreement, or similar agreement.

2. Represents the applicable fees per the City of San Bernardino fee schedule cited below. Actual fee amounts may differ at the time of application for building permits or connection to services.

3. Upon annexation, payment of the regional circulation system fee which was the requirement of the County prior to annexation will transfer to the City. As shown above, the regional circulation fee is estimated at $523,525 for the project.

4. Represents the applicable water fees per the City of San Bernardino Municipal Water Department. (Note that per the Conditions of Approval, upgrades and construction of new water and sewer system facilities will need to be completed in order for the Water Department to be able to serve the Tract, i.e. booster pump stations, 2,300 ft. level reservoir, etc.)
Sources: Stanley R. Hoffman Associates, Inc.

City of San Bernardino, Land Development Division Impact Fees, Effective February 15, 2022 (Accessed 8/2023) Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 33 Plan for Service and Fiscal Analysis

4.3 Schools There is a one-time School Impact Fee of $4.31 per square foot for new, single-family residential development in the City of San Bernardino. At an average of 3,200 square feet of living space per new, single-family residential unit, the cost per unit is estimated to be $13,792. With a total of 215 residential units, the estimated school impact fee for the Spring Trails development totals approximately $3.0 million. 4.4 Utilities Cable television, internet, power, and gas utilities are enterprise services, where fees are determined by each company’s rate structure. 4.5 Roads and Drainage The local circulation systems fee is $233 per unit, while the regional circulation systems fee is $2,435 per unit, as shown in Table 4-2. With 215 units, local and regional fees would total $573,607 for the development. 4.6 Water and Sewer The developer is responsible for funding their share of the required water and sewer facilities to include, but not limited to reservoirs, booster stations, and transmission mains. Once the major facilities are complete and conveyed to the San Bernardino Municipal Water Department (SBMWD) for operation to serve water to the new pressure zones, the developer is then responsible to construct distribution facilities to provide water and sewer to the proposed housing in the project.

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 34 Plan for Service and Fiscal Analysis CHAPTER 5 FISCAL IMPACTS This chapter describes the fiscal analysis of the Spring Trails Specific Plan. Fiscal impacts are first presented to the City of San Bernardino General Fund followed by the projected recurring revenues to the City’s Gas Tax Fund and the City’s Measure I Fund. Fiscal impacts are shown in constant 2018 dollars with no adjustment for possible future inflation. 5.1 City General Fund A recurring surplus of $37,705 is projected to the City General Fund for the Spring Trails Annexation after buildout, as shown in Table 5-1. The projected surplus after buildout is based on recurring revenues of about $493,179 and recurring costs of about $455,474. This projection includes assumed revenues from the recently adopted CFD 2018-1 tax for safety services. The revenue-to-cost ratio is estimated at about 1.08 after buildout. A small surplus of $827 is projected for Year 1, which is planned for onsite grading and offsite infrastructure capital improvements. With completion of new housing units in Year 2 (Phase 1), a surplus of $3,328 is projected. The projected surplus increases to $9,949 for Phase 2 (Year 3) and by Phase 3 (Year 4) a surplus of $20,351 is projected. When the final units are developed in Phase 4 (Year 5), the projected surplus to the General Fund is $37,705. Table 5-1 Summary of Projected General Fund Recurring Fiscal Impacts Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2023 Dollars) 5-1 Summary of Projected Recurring Fiscal Impacts

Year 1 - 2026Year 2 - 2027Year 3 - 2028Year 4 - 2029Year 5 - 2030 Existing Buildout
Unit New UnitsNew UnitsNew Unitsof New Units
General Fund (Grading)(Phase 1)(Phase 2)(Phase 3)(Phase 4) Estimated Annual Recurring Revenues$2,719 $66,413 $178,387 $311,172 $493,179 Estimated Annual Recurring Costs $1,892 $63,085 $168,438 $290,822 $455,474 Estimated Annual Recurring Surplus$827 $3,328 $9,949 $20,351 $37,705 Estimated Annual Revenue/Cost Ratio1.44 1.05 1.06 1.07 1.08 Sources: Stanley R. Hoffman Associates, Inc.

J. P. Weber Group, September 2023
Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 35 Plan for Service and Fiscal Analysis General Fund Projected Recurring Revenues Projected property tax in lieu of vehicle license fees, CFD 2018-1 (safety services) taxes and off-site sales tax account for about 65 percent of the total projected General Fund revenues after buildout, as shown in the detailed projected fiscal impacts in Table 5-2. General Fund Projected Recurring Costs As also shown in Table 5-2, police protection and general government account for about 76 percent of total projected recurring General Fund costs for the project after buildout. Table 5-2 Detailed General Fund Projected Recurring Fiscal Impacts Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2023 Dollars) 5-2 Detailed General Fund Projected Recurring Fiscal Impacts

Year 1 - 2026Year 2 - 2027Year 3 - 2028Year 4 - 2029Year 5 - 2030Existing BuildoutUnitNew UnitsNew UnitsNew Unitsof New UnitsPercentGeneral Fund(Grading)(Phase 1)(Phase 2)(Phase 3)(Phase 4)of Buildout Estimated Recurring Revenues
Property tax 1 $0 $0 $0 $0 $00.0%Property tax in lieu of VLF 0 20,30355,77497,462154,25331.3%Off-site retail sales and use tax927 9,00923,12939,72462,33212.6%Measure S - sales tax 853 8,28821,27936,54657,34511.6%Franchise tax 126 4,21511,25419,43130,4326.2% CFD 2018-1 (safety services) 2 416 12,99236,03264,641105,22421.3%Charges for current services31 1,033 2,758 4,762 7,4581.5%Fines and forfeitures 13 432 1,153 1,992 3,1190.6%Intergovernmental revenues17 579 1,546 2,669 4,1800.8%Miscellaneous revenues 13 428 1,143 1,973 3,0900.6%Tow franchise revenues 7 217 579 1,000 1,5670.3%Property transfer tax-turnover69 667 1,712 2,940 4,6130.9%Sales tax - public safety 17 582 1,554 2,683 4,2020.9%Utility user tax 230 7,66820,47435,34955,36311.2%Total Projected Revenues$2,719$66,413$178,387$311,172$493,179100.0% Estimated Recurring CostsEconomic and housing development$18 $615$1,642$2,835$4,4401.0%Police protection 1,14238,071101,650175,507274,87360.3%Parks, recreation and community services62 2,059 5,498 9,49214,8663.3%Public works' services 285 9,50725,38443,82768,64115.1%Transfer to Animal Control Fund45 1,514 4,042 6,98010,9312.4%Library 35 1,180 3,151 5,440 8,5201.9%General government - O&M/contracts106 3,523 9,40616,24125,4365.6%General government - overhead198 6,61617,66530,50047,76810.5%Total Recurring Costs$1,892$63,085$168,438$290,822$455,474100.0% Estimated Net Recurring Surplus$827$3,328$9,949$20,351$37,705 Estimated Revenue/Cost Ratio1.44 1.05 1.06 1.07 1.08

1. Based on information from the City Finance Director, per the agreement between the City and the San Bernardino County Fire Protection District (SBCFPD) the City will not receive any of the basic one percent property tax upon annexation of the Spring Trails project.2. The City formed CFD 2018-1 in October 2018 which levies a special tax to provide finances for a portion of ongoing citywide public safety services. The special tax is $385 per single family unit and $358 per multi-family unit effective July 1, 2019 through June 2024. Beginning July 1, 2024, these rates will increase by four percent each following July 1.

Sources: Stanley R. Hoffman Associates, Inc. City of San Bernardino, Finance Director J. P. Weber Group, September 2023 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 36 Plan for Service and Fiscal Analysis

5.2 Other Funds Fund 126 – Gas Tax As shown in Panel A of Table 5-3, recurring Gas Tax Fund revenues to the City are projected at $16,122 for the Spring Trails project after buildout. These revenues are earmarked for transportation related expenditures. Fund 129 – Measure I Measure I includes a ½ cent sales tax for transportation expenditures. Recurring Measure I revenues are projected at $5,949 after buildout, as shown in Panel B of Table 5-3. Table 5-3 Summary of Projected Other Funds Recurring Revenues Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2023 Dollars) 5-3 Summary of Projected Other Funds Recurring Revenues

Year 1 - 2026Year 2 - 2027Year 3 - 2028Year 4 - 2029Year 5 - 2030 Existing Buildout
Unit New UnitsNew UnitsNew Unitsof New Units
Other Funds (Grading)(Phase 1)(Phase 2)(Phase 3)(Phase 4) A. Fund 126 - Gas Tax 1
Annual Recurring Gasoline Tax $67 $2,233 $5,962 $10,294 $16,122 B. Fund 129 - Measure I 1
1/2 cent sales and road tax $88 $860 $2,207 $3,791 $5,949

1. Annual recurring gasoline tax and Measure I revenues are restricted to street related expenditures.

Sources: Stanley R. Hoffman Associates, Inc.

J. P. Weber Group, September 2023
Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 37 Plan for Service and Fiscal Analysis CHAPTER 6 CITY OF SAN BERNARDINO FISCAL ASSUMPTIONS This Chapter presents the revenue and cost assumptions for projecting the ongoing operations and maintenance costs to the City General Fund and related City Funds for the Spring Trails annexation into the City of San Bernardino. As discussed earlier, the annexation area is currently located in the unincorporated area of San Bernardino County, within the existing sphere of influence of the City of San Bernardino. The general City demographic and economic assumptions used for calculating fiscal factors are first presented. The assumptions for projecting recurring revenues are then presented followed by the assumptions for projecting recurring costs. The fiscal factors are based on discussion with City finance staff and the City’s Fiscal Year 2022-23 Adopted Budget. 6.1 City General Assumptions Fiscal impacts that are not based on valuation and taxable sales are generally projected based on a per capita, per employee, or per service population basis. Some fiscal impacts are projected based on other factors, such as per unit or per acre, based on the available data. General fund revenue and cost factors are estimated by dividing the FY 2022-23 budget categories by the City’s resident population, employment, total service population, or developed acres where appropriate. Table 6-1 provides the City’s general assumptions for this fiscal analysis. Population As shown in Table 6-1, the State Department of Finance (DOF) estimates the City of San Bernardino’s January 1, 2023, total population at 223,230. The City population estimate is used for projecting certain revenues and costs on a per capita basis, such as State subvened gas taxes. Housing Units DOF estimates 67,593 total housing units for the City of San Bernardino for January 1, 2023. DOF estimates that 64,905 units are occupied. Persons per Household The 2023 average persons per household for the City is estimated at 3.34 persons based on dividing the household population estimate of 216,854 by the 64,905 estimated occupied units.

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 38 Plan for Service and Fiscal Analysis Table 6-1 City Population, Housing and Employment Assumptions Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino 6-1 City Population, Housing and Employment Assumptions Employment For fiscal factors that are impacted by only employment, such as business license taxes, the City’s total employment is used as the basis for calculating the factor. The total City employment of 112,478 for the year 2023 represents an interpolation of the years 2019 and 2035 from the Southern California Association of Governments (SCAG) 2024 Regional Transportation Plan (RTP), Preliminary Data.

Assumption Description
Population and Housing 1
216,854Total Household Population
6,376Group Quarters Population
223,230Total Resident Population
43,315Single Family Units
24,278Multi-Family Units
67,593Total Housing Units
64,905Occupied Housing Units

3.34Citywide Average Household Size
Employment
112,478Total City Employment 2
Service Population 3
223,230Total Resident Population
56,239Employment Weighted at 50%
279,469Total Service Population
Note: 1. Population and housing estimates are January 1, 2023 estimates provided by the California Department of Finance (DOF).

2. The total employment estimate for 2023 based on an interpolation of the 2019 and 2035 estimates from the Southern California Association of Governments, (SCAG) 2024 RTP preliminary estimates.

3. This analysis has weighted the employment at 50% to account for the estimated less frequent use of City services by employment versus population. Service population equals the total resident population plus the weighted employment.

Sources: Stanley R. Hoffman Associates, Inc.

State of California, Department of Finance, E-5 Population and Housing Estimates for Cities, Counties and the State - January 1, 2021-2023, Sacramento, May 2023 Southern California Association of Governments (SCAG), Preliiminary RTP 2024 Projecions Data Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 39 Plan for Service and Fiscal Analysis Service Population Fiscal factors that are impacted by both population and employment growth are estimated by allocating total budgeted revenues or costs to the estimated service population. Service population includes the City’s resident population plus 50 percent of the total estimated City employment. Employment is weighted at 50 percent to account for the estimated less frequent use of City services by employment versus population. As shown in Table 6-1, The City’s service population is estimated at 279,469 and represents the City’s estimated resident population of 223,230 plus 50 percent of the City’s estimated total employment, or 56,239 (50 percent of the total employment of 112,478). 6.2 City Revenue Assumptions The General Fund and Gas Tax Fund revenue factors that are used in preparing the fiscal analysis for the Spring Trails Specific Plan are presented in Table 6-2. These factors are based on the City’s Fiscal Year (FY) 2022-23 Adopted revenues for the General Fund and Other Funds shown in Appendix Table B-1 and Table B-2 and the City’s population, employment and service population estimates that are presented in Table 6-1. General Fund Property Taxes - General Fund. The San Bernardino County Fire Protection District (SBCFPD) is now providing fire protection to the City. Based on the agreement between the City and the SBCFPD, the City will not receive a share of the 1.0 percent basic levy. The SBCFPD will receive the entire allocations that would have previously been allocated to the City. Property Tax In Lieu of Vehicle License Fees. Cities and counties began receiving additional property tax revenue to replace vehicle license fee (VLF) revenue that was lowered in 2004 when the state reduced the vehicle license tax. This property tax in lieu of VLF is projected to grow with the change in the citywide gross assessed valuation (AV) of taxable property from the prior year. As shown in Appendix Table B-3, the property tax in lieu of VLF in the City is projected to increase at an average of $1,270 per million dollars of new assessed valuation (AV). This factor is based on the change in AV and the change in property tax in lieu of VLF in the City over the last 10 years.

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 40 Plan for Service and Fiscal Analysis Table 6-2 General Fund and Other Funds Recurring Revenue Factors Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2023 Dollars) 6-2 General Fund and Other Funds Recurring Revenue Factors

FY 2022-23Adopted
Revenue Source Budget Projection Basis 1

GENERAL FUND
Property Taxes 2 n/a Case Study: Project Valuation0.00%City general share of 1% levy Property Tax In Lieu VLF (PTVLF) 3 $22,500,000 Case Study $1,270per $1,000,000 assessed valuation

73.5%of PTVLF allocated to General FundSales and Use Tax $50,000,000Taxable Sales 100%of 1% of projected sales and use tax Use Tax Factor Use Tax as Percentof Sales Tax 14.9%of sales tax Measure S - Sales Tax 4 $46,000,000 Case Study $920.00per $1,000 of sales and use taxFranchise Taxes $11,781,000Service Population = 279,469$42.15per service population CFD 2018-1 (Safety Services) 5 n/a Residential Units $400per single family unit$372per multi-family unit Charges for Current Services$2,305,500 Population = 223,230$10.33per capita Fines and Forfeitures $1,206,500Service Population = 279,469$4.32per service population Intergovernmental Revenues$1,292,000 Population = 223,230$5.79per capita Business Registration $8,000,000 Employment =112,478$71.13per employee Miscellaneous Revenues $1,196,556Service Population = 279,469$4.28per service population Tow Franchise $606,000Service Population = 279,469$2.17per service population Property Transfer Tax $1,100,000Property turnover5.0%Residential turnover rateandvaluation assumptions$0.55per $1,000 assessed valuation Sales Tax - Public Safety $1,300,000 Population = 223,230$5.82per capita Utility User Tax $21,430,500Service Population = 279,469$76.68per service population GAS TAX FUND 126State gasoline tax $4,985,468 Population = 223,230$22.33per capita MEASURE I FUND 1291/2% sales tax $4,772,000City Sales and Use Tax =$50,000,000$95.44per $1,000 City sales and use tax

1. For fiscal factors that are based on population and employment, an estimated service population factor is applied, which represents the total population plus 50% of the total employment estimate.2. Based on information from the City Finance Director, at this time the City General Fund will not receive any of the one percent basic property tax levy on the property's assessed valuation because of the property tax exchange agreement between the City and the County Fire Protection District. The County Fire Protection District now provides fire protection to the City.3. The State has lowered the VLF rate, which reduces the amount of VLF received by cities and counties. However, the State is providing property taxes to offset the VLF reduction. VLF is estimated to change according to the City's increased in assessed valuation, as shown in Appendix Table B-3. Based on the property tax agreement between the City and the County Fire Protection District, the City will receive 73.5 percent of the projected property tax in lieu of VLF from the project.4. The City enacted Measure S in 2006 which is a 0.25 percent sales tax and increased to 1 percent in 2020 by voters.5. The City formed Community Facilities District (CFD) 2018-1 in October 2018 which levies a special tax to provide finances for a portion of ongoing citywide public safety services. The special tax is $385 per single family unit and $358 per multi-family unit effective July 1, 2019 through June 2024. Beginning July 1, 2024, these rates will increase by four percent each following July 1.

Sources: Stanley R. Hoffman Associates, Inc. City of San Bernardino, Fiscal Year 2022-23 Adopted Budget City of San Bernardino, Finance Director State of California, Department of Finance, E-5 Population and Housing Estimates for Cities, Counties and the State - January 1, 2021-2023, Sacramento, May 2023 Southern California Association of Governments (SCAG), Preliiminary RTP 2024 Projecions Data J. P. Weber Group, September 2023 Projection Factor
Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 41 Plan for Service and Fiscal Analysis The City receives property tax in-lieu of VLF based on the change in its gross assessed valuation of taxable property for new development in the annexed area. Per State law, the existing valuation in an annexing area cannot be used in adjusting the base amount of assessed valuation in the annexing City. However, based on the agreement between the City and the San Bernardino County Fire Protection District the City will receive only 73.5 percent of the projected property tax in lieu of VLF. Sales and Use Tax. Sales tax revenues to the local jurisdiction are projected at one percent of taxable sales. The City receives one percent of the taxable sales of most goods occurring within City limits. In addition to sales tax revenue, the City receives revenues from use tax, which is levied on shipments into the state and on construction materials for new development not allocated to a situs location. Use tax is allocated by the California Department of Tax and Fee Administration (CDTFA) based on each jurisdiction's proportion of countywide and statewide direct taxable sales. Use tax revenues to the City of San Bernardino are estimated at an additional 14.9 percent of point-of-sale sales tax, as shown in Appendix Table B-4. Half-year 2022 sales tax data provided obtained from CDTFA estimates that $3,549,772 of total sales and use tax were made from levies designated as use tax and the remaining $23,826,715 of the sales and use tax was point-of-sale sales tax. Therefore, use tax revenues to the City of San Bernardino are estimated at an additional 14.9 percent of point-of-sale sales tax. Measure S – Sales Tax. As shown in Table 6-2, Measure Z sales tax is projected at $920 per $1,000 of City sales and use tax. This tax is an additional component of sales and use tax that established an additional 0.25 percent sales tax that took effect in 2007. Measure S was increased to 1 percent sales tax by voters in 2020. Based on discussion with the City’s finance director, this revenue is assumed for the fiscal analysis. Franchise Taxes. Franchise taxes are projected at $42.15 per service population based on FY 2022-23 Adopted Budget revenues of $11,781,000 and the service population estimate of 279,469. City franchise taxes are collected for providers of cable, electric, gas, and telephone. Community Facilities District (CFD) 2018-1 (Safety Services). The City formed CFD 2018-1 In October 2018 which levies a special tax to provide financing for a portion of ongoing public safety services. The special tax is $385 per single family unit and $358 per multi-family unit.

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 42 Plan for Service and Fiscal Analysis Collection of the fee began July 1, 2019 and remain at the current rate for five years. Beginning July 1, 2024, these rates will increase by four percent and by four percent each following July 1. Charges for Current Services. Based on estimated FY 2022-23 Adopted Budget recurring revenues of $2,305,000 and the City’s population estimate, charges for current services are projected at $10.33 per capita. These revenues do not include one-time fees and charges, as shown in Appendix Table B-1. Fines and Forfeitures. These revenues include vehicle code fines, parking citations and other fines and penalties, and are projected at $4.32 per service population based on estimated FY 2022-23 Adopted Budget revenues of $1,206,500 and the City’s service population of 279,469. Intergovernmental Revenues. As shown in Table 6-2, these revenues are projected at $5.79 per capita based on estimated FY 2022-23 Adopted Budget revenues of $1,292,000 and the City’s population estimate of 223,230. Business Registration. These revenues are not projected for the proposed residential Spring Trails project because there is no employment projected for the project. Miscellaneous Revenue. These revenues are projected at $4.28 per service population based on estimated FY 2022-23 Adopted Budget recurring revenues of $1,196,556 and the City’s service population estimate of 279,469. Water Fund contributions for administrative services are included in this category. Revenues that are generated on a one-time basis and revenues that are not directly generated by the project are not included in this category. Tow Franchise. Tow franchise revenues are projected at $2.17 per service population based on FY 2022-23 Adopted Budget revenues of $606,000 and the service population of 279,469. Property Transfer Tax. Sales of real property are taxed by San Bernardino County at a rate of $1.10 per $1,000 of property value. For property located in the City, property transfer tax is divided equally between the City and the County, with the City receiving $0.55 per $1,000 of transferred property value. Based on the U.S. Census Bureau, American Community Survey for the period from 2015 to 2021, residential development in the City of San Bernardino is estimated to change ownership at an average rate of about 5.0 percent per year (Appendix Table B-5).

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 43 Plan for Service and Fiscal Analysis Sales Tax – Public Safety. These revenues are projected at $5.82 per capita based on the City FY 2022-23 Adopted revenue amount of $1,300,000 and the population estimate of 223,230. Utility User Tax. The City of San Bernardino levies a utility user tax on the users of cable, natural gas, electricity and telephone services within the City. Based on the City FY 2022-23 Adopted Budget revenue amount of $21,430,500 and the City’s estimated service population of 279,469, utility user taxes are projected at $76.68 per service population. Gas Tax Fund 126 As shown in Table 6-2, total State gasoline tax revenues to the City are projected at $23.33 per capita based on estimated FY 2022-23 Adopted Budget revenues of $4,985,468 and the City’s total population estimate of 223,230. These revenues include appropriations the shown in Appendix Table B-2. These revenues are earmarked for road related expenditures. Measure I Fund 129 Measure I includes is a ½ cent sales tax. As shown in Table 6-2, total Measure I sales tax revenues to the City are projected at $95.44 per $1,000 of total sales and use tax. This factor is based on estimated FY 2022-23 Adopted Budget revenues of $4,772,000 for Measure I sales tax and the City’s total sales and use tax of $50,000,000. These revenues are earmarked for transportation related expenditures. 6.3 City Cost Assumptions The General Fund cost factors that are used in preparing the fiscal analysis for the Spring Trails Annexation are presented in Table 6-3. These factors are based on the City’s Fiscal Year (FY) 2022-23 Adopted Budget net expenditures shown in Table 6-3 and the City’s population and service population estimates that are presented in Table 6-1. City General Fund expenditures are projected for general government, or overhead functions; community development; police; parks, recreation and community services; public works; and transfers from the General Fund to the Animal Control Fund and to Library services. Water and sewer operations are assumed to not impact the General Fund because they are enterprise functions and maintenance costs are assumed to be covered through the payment of user fees and charges. Fire protection to the City is provided by the San Bernardino County Fire Protection District, and these costs are not included in this analysis.

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 44 Plan for Service and Fiscal Analysis Table 6-3 General Fund Recurring Cost Factors Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2023 Dollars) 6-3 General Fund Recurring Cost Factors General Government General government costs include administration and support of the departmental functions. General government costs for City of San Bernardino include Mayor, City Council, City Clerk, City Attorney, City Manager, Human Resources, Finance, Benefits, Dues and Subscriptions and Debt Service. These are generalized citywide services and can’t be directly linked to a specific department or project. As shown in Table 6-4, Fiscal Year 2022-23 Adopted Budget general government costs are estimated at $19,345,530 and direct departmental costs (or non-general government) are estimated at $165,117,929. Average general government costs are projected at about 11.7 percent of direct non-general government costs.

FY 2022-23Adopted Budget
Cost Category Total Net Projection Basis 1 Cost Factor 1 General Government - Overhead$19,345,530$19,345,530Share of Line Costs11.7%of direct department costs General Government - Operations andMaintenance (O&M)/Contracts$9,846,601$9,846,601Service Population = 279,469$35.23per service population Community and Economic Devevelopment 2 $11,698,803$1,719,303Service Population = 279,469$6.15per service population Police Protection $106,395,588$106,395,588Service Population = 279,469$380.71per service population Parks, Recreation and Community Services$4,596,710$4,596,710Population = 223,230$20.59per capita Public Works Services $26,567,943$26,567,943Service Population = 279,469$95.07per service population Transfer to Animal Control Fund$3,378,783$3,378,783Population = 223,230$15.14per capita Library $2,633,501$2,633,501Population = 223,230$11.80per capita

1. For fiscal factors that are based on population and employment, an estimated service population factor is applied, which represents the total population plus 50% of the total employment estimate.2. Net community and economic development services costs are calculated from budgeted costs minus projected one-time charges for services revenues, license revenues and permit revenues that offset the budgeted costs, as shown in Table B-6.

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 45 Plan for Service and Fiscal Analysis Table 6-4 Calculation of City General Government Overhead Rate Spring Trails Specific Plan Fiscal Analysis, City of San Bernardino (In Constant 2023 Dollars) 6-4 Calculation of City General Government Overhead Rate General Government – Operations and Maintenance (O&M)/Contracts About $9,846,601 of General Fund expenditures are for operations and maintenance contracts. Based on this amount and the City’s estimated service population of 279,469, these costs are projected at $35.23 per service population, as shown in Table 6-3.

FY 2022-23 Adopted Budget
General Fund Expenditures Total General GovernmentNon-General Government General Government Mayor $377,224$377,224City Council 931,882 931,882City Clerk 1,486,8071,486,807City Attorney 3,176,0843,176,084City Manager 2,331,5582,331,558Human Resources 2,508,1772,508,177Finance 6,000,6476,000,647General Government: Transfer to Animal Control3,378,783 3,378,783Net Personnel45,090 45,090Dues and Subscriptions122,953 122,953Maintenance and Operations/Contractual9,846,601 9,846,601Debt Service2,365,1082,365,108General Government Subtotal 15,758,535 Non-General GovernmentCommunity & Economic Development $11,698,803 $11,698,803Police 106,395,588 106,395,588Parks, Recreation and Community Services 4,596,710 4,596,710Public Works 26,567,943 26,567,943Library 2,633,501 2,633,501 GRAND TOTAL GENERAL FUND $184,463,459$19,345,530$165,117,929 Current General Government Overhead RateGeneral Government Expenditures $19,345,530divided byDirect General Fund Expenditures $165,117,929equalsCurrent General Government Overhead Rate 11.7% Sources: Stanley R. Hoffman Associates, Inc.

City of San Bernardino, Fiscal Year 2022-23 Adopted Budget City of San Bernardino, Finance Director
Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 46 Plan for Service and Fiscal Analysis Community and Economic Development As also shown in Table 6-3, Community and Economic Development costs are projected on net cost basis. Fiscal Year 2022-23 Adopted Budget Community and Economic Development costs of $11,698,803 are offset by one-time development related permit and fee revenues, as shown in Appendix Table B-6, to result in net costs of $1,719,303. This divided by the service population of 279,469 results in $6.15 per service population. Police Department Based on expenditures of $106,395,588 in the FY 2022-23 Adopted Budget budget, and the City’s service population estimate of 279,469, police costs are projected at $380.71 per service population. As discussed in Chapter 3, the San Bernardino Police Department maintains a ratio of approximately one sworn officer for every 1,000 residents. The annexation area will be served by a main police station, located at 710 North D Street. The project site belongs to patrol beat B1 in the Northwest Patrol District. Parks, Recreation and Community Services Citywide average annual costs for parks, recreation and community services are projected at $20.59 per capita based on the City’s FY 2022-23 Adopted Budget recurring costs for these services of $4,569,710 and the City’s population estimate of 223,230. Onsite parks, trails and open space will be maintained through a homeowners association. Public Works Services The Public Works Department maintains streets, sidewalks, curbs, gutters; street signs, street trees, traffic signals, streetlights, storm drains and sewer main lines. The Department also works with the Police Department for the prevention and removal of graffiti and provides collection services for refuse, recyclables and green waste. Based on FY 2022-23 expenditures of $26,567,943 and the City’s service population estimate of 279,469, average costs for all General Fund Public Works services are projected at $95.07 per service population. All project onsite streets, drains and streetlights will be maintained through a homeowners association and a lighting/ landscaping maintenance district.

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 47 Plan for Service and Fiscal Analysis Transfer to Animal Control Fund Animal Control services are financed through a separate Animal Control Fund. Based on the City’s FY 2022-23 Adopted Budget General Fund transfers of $3,378,783 to the Animal Control Fund and the City’s population estimate of 223,230, these costs are projected at $15.14 per capita, as shown in Table 6-3. Library Fund Library services are also paid through a separate fund. Library service costs are projected at $11.80 per capita based on the City’s FY 2022-23 Adopted Budget General Fund transfers of $2,633,501 to the Library Fund and the City’s population estimate of 223,230.

Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 48 Plan for Service and Fiscal Analysis APPENDIX A SUPPORTING LAND USE TABLE Table A-1 Road, Drainage, Sewer. Parks, Trails and Open Space Phasing Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino A-1 Roads, Drainage, Sewer, Parks, Trails and Open Space Phasing

Lane MilesSquare FeetLane MilesSquare FeetLane MilesSquare FeetPrimary Access Miles/Square Feet1.04 153,2160.19 25,188Secondary Access Miles/Square Feet2.61 344,7890.08 10,254Primary Local Miles/Square Feet 2.96 309,3820.97 250,669Secondary Local Miles/Square Feet 0.27 28,275Cul-De-Sac I Miles/Square Feet 0.63 99,0760.31 43,960Cul-De-Sac II Miles/Square Feet 0.84 110,5012.41 288,137Total 3.65 498,0054.70 554,4013.96 611,041 PublicPrivatePublicPrivatePublicPrivateDetention Basin Square Feet 298,277 178,392Infiltration Trench Square FeetReinforced Concrete Box Lineal Feet1,430 2,286Reinforced Concrete PipeLineal Feet3,685 7,460 2,378Arch Culvert Lineal Feet 580Total Lineal Feet 5,695 9,746 2378 Phase 2PublicPrivatePublicPrivatePublicPrivateSewer Main Lineal Feet4,017 10,857 13,479 PublicPrivatePublicPrivateOpen Space Acre 47.4 27Graded Slopes Acre 25.18 912' Pedestrian/Equestrian TrailLineal Feet 5,700 6,1004' Hiking Trail Lineal Feet 4,600 2,700Observation Point Each 3 3Trailhead Each 2 1Park Square Feet 57,331 landscaping.

Sources: Stanley R. Hoffman Associates, Inc.

J. P. Weber Group, October 2016
Roads 1
Road Type Unit of Measure Offsite Onsite (Private)Phase 1 Phase 2 Drainage (Basins, Storm Drain) 2
Facility Type Unit of Measure Offsite OnsitePhase 1 Phase 2 Sewer 3
Facility Type Unit of Measure Offsite OnsitePhase 1
Note: 1. All proposed offsite roads are assumed to be public maintained roads. Road sections are based on the proposed section on the Tentative Map exhibit. All roads are proposed as 2-lane roads. Lane miles are calculated by doubling the centerline length of a road segment. Road square footage is based on the entire road section, from R/W to R/W.

2. Detention basins are measured by square footage of the entire drainage lot. There are 2 basins in Phase 1 and 1 basin in Phase 2. Infiltration Parks, Trails and Open Space 4
Facility Type Unit of MeasurePhase 1 Phase 2
trenches are as proposed in the project WQMP and Hydrology Report. RCB quantities are based on the length of the centerline of each cell within a multiple celled box culvert. Arch Culverts are assumed for the Secondary Access Road crossing of Cable Creek. Arch Culverts are also proposed for Street " and Street "DD" crossing of Cable Canyon.

3. Offsite sewer is from the tract boundary on Verdemont Drive to Little League Drive, and in Little League Drive to existing facilities as depicted on the proposed Tentative Map.

4. Parks, Trails and Open Space sections are based on the Trails, Parks, and Open Space Plan in the Spring Trails Specific Plan. Trail lengths are approximate based on the Trails, Parks, and Open Space Plan. Open Space is areas on the Tentative Map that is not impacted by any development activity, except trail grading. Graded Slopes are areas within the proposed open space lots that have proposed grading and Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 49 Plan for Service and Fiscal Analysis APPENDIX B SUPPORTING FISCAL TABLES Table B-1 (page 1 of 2) General Fund Revenues, Fiscal Year 2022-23 Adopted Budget Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2023 Dollars) B-1 General Fund Adopted Revenues, Fiscal Year 2022-23

Revenue CategoryTotalNon-Recurring 1 Not Projected 2 Projected Property TaxesProperty Tax In Lieu of VLF$22,500,000 $0 $0$22,500,000Sales and Use TaxSales and Use Tax $50,000,000 $0 $0$50,000,000Measure Z - Sales TaxMeasure Z - Sales Tax $46,000,000 $0 $0$46,000,000Franchise TaxFranchise Tax - So Cal Edison$1,000,000 $0 $0$1,000,000Franchise Tax - So Cal Gas 550,000 0 0 550,000Franchise Tax - Charter Cable TV1,100,000 0 0 1,100,000Franchise Tax - Verizon 120,000 0 0 120,000Franchise Tax - AT&T (Pacific Bell)11,000 0 0 11,000Franchise Tax - Burrtec Disposal9,000,000 0 0 9,000,000Total Franchise Taxes$11,781,000 $0 $0$11,781,000Charges For ServicesOn Site Plan Check Fees $400,000$400,000 $0 $0Cannabis Permit Application Fee0 0 0 0Cannabis Permit Regulatory Fee120,000120,000 0 0Passport Fees 40,000 0 0 40,000Subdivision Filing Fee 130,000130,000 0 0Planning Development PR 600,000600,000 0 0Technology Fee Development Services150,000150,000 0 0Plan Review 165,000165,000 0 0C&D Application Fee 7,500 7,500 0 0Plan Check Fee - B&S 1,575,0001,575,000 0 0Plan Check Fee - Fire 0 0 0 0Board Up/Demolition 400,000400,000 0 0CDBG Revenue 0 0 0 0Pendency Release 4,000 0 4,000 0Miscellaneous Police Receipts1,000,000 0 0 1,000,000Sale of Photos 1,500 0 0 1,500Traffic Offender OTS Fee 105,000 0 0 105,000Police Tow Release 525,000 0 0 525,000Private Property Tow Fee 150,000 0 0 150,000Fingerprint Fee 3,500 0 0 3,500Property Auction 2,500 0 0 2,500False Alarm Fee 50,000 0 0 50,000Vehicle Repossession Fee 5,000 0 0 5,000Investigation Fee 5,000 0 0 5,000Fireworks Enforcement 80,000 0 0 80,000Code SFIF 1,000 1,000 0 0Administrative Citations SFRPIP50,000 50,000 0 0Payoff Demand Fee 5,000 5,000 0 0Crime Free Rental Housing 135,000 0 135,000 0Cemetery Burial Fee 10,000 0 0 10,000Sale of Cemetery Vaults and Liners2,000 0 0 2,000Blanket Inspection Fee 225,000225,000 0 0Miscellaneous Engineering Receipt50,000 50,000 0 0Plan Check Fee - Engineering1,500,0001,500,000 0 0Archival Fee - Development Services30,000 30,000 0 0NPDES Storm Drain Utility Fee175,000175,000 0 0NPDES Inspection Fee 25,000 25,000 0 0Weed Abatement Destruction50,000 0 0 50,000Program & Facility Use Fees100,000 0 0 100,000Park Energy Fee 8,000 0 0 8,000Signal maint/energy 100,000 0 0 100,000Class Registration Fee 18,000 0 0 18,000Swimming Pool Fee 50,000 0 0 50,000Burrtec Host Fee 325,000325,000 0 0Library Fines 4,000 4,000 0 0Election Filing Fees 3,000 3,000 0 0Sale of Vases 500 500 0 0Non Resident Fee 500 500 0 0Crime Prevention Revenue 400 400 0 0Total Charges for Services$8,386,400$5,941,900$139,000$2,305,500 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 50 Plan for Service and Fiscal Analysis Table B-1 (page 2 of 2) General Fund Revenues, Fiscal Year 2022-23 Adopted Budget Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2023 Dollars)

Revenue CategoryTotalNon-Recurring 1 Not Projected 2 Projected Fines and ForfeituresGeneral Fines $15,000 $0 $0 $15,000Code Administration Citations65,000 0 0 65,000Parking Citations 550,000 0 0 550,000General Administrative Civil Penalty125,000 0 0 125,000Police Administrative Civil Penalty0 0 0 0PW Administrative Civil Penalty0 0 0 0Code Administrative Civil Penalty450,000 0 0 450,000Private Property Tow Fee 0 0 0 0Library Fines 0 0 0 0City Attorney Administrative Citations1,500 0 0 1,500Total Fines and Forfeitures$1,206,500$0 $0$1,206,500IntergovernmentalMotor Vehicle In Lieu Tax$130,000 $0 $0 $130,000Other Governmental Agencies2,051,260 0 2,051,2600State Aid - POST 35,000 0 0 35,000State Mandated Cost Reimbursement25,000 0 0 25,000SBIAA Reimbursement 65,000 0 65,000 0Recoverable Expense Income1,100,000 0 0 1,100,000San Manuel Community Credit1,000,000 0 1,000,0000Water Reimbursement 2,000 0 0 2,000Total Intergovernmental$4,408,260$0 $3,116,260$1,292,000Investment IncomeLand and Building Rental/Lease$525,000 $0 $525,000$0ATS Land and Building Rental0 0 0 0Total Use of Money and Property$525,000 $0 $525,000$0Licenses and PermitsBusiness Registration $8,000,000$0 $0$8,000,000Miscellaneous Planning Permits12,000 12,000 0 0Annual Alarm Permits 50,000 50,000 0 0Building Permits 2,000,0002,000,000 0 0Mechanical Permits 115,000115,000 0 0C&D Self Haul Permit 5,000 5,000 0 0Street Cut Permits 0 0 0 0Miscellaneous Licenses and Permits350,000350,000 0 0Grading Permits 15,000 15,000 0 0Public Works Construction Permits380,000380,000 0 0On Site Permits 1,500,0001,500,000 0 0Mobile Home Park Permit 3,000 0 3,000 0Total Licenses & Permits$12,427,000$4,427,000$0$8,000,000MiscellaneousMiscellaneous Planning Receipts$120,000 $0 $0 $120,000Miscellaneous Library Receipts10,000 0 0 10,000Miscellaneous Receipts 175,000 0 0 175,000Refunds and Rebates 0 0 0 0Litigation Settlements 55,000 0 0 55,000Restitutions 5,000 0 0 5,000Water Fund Contributions793,556 0 0 793,556Vehicle Take Home Reimbursement0 0 0 0DUI Reimbursement 10,000 0 0 10,000Off-Track Betting 28,000 0 0 28,000Total Miscellaneous$1,196,556$0 $0$1,196,556Other TaxesTow Franchise 606,000 $0 $0 $606,000Transient Occupancy Tax4,650,000 0 0 4,650,000Property Transfer Tax 1,100,000 0 0 1,100,000Sales Tax - Public Safety 1,300,000 0 0 1,300,000Cannabis Tax 4,000,000 0 0 4,000,000Total Other Taxes$11,656,000$0 $0$11,656,000Use of Money and PropertyInterest on Idle Cash $325,000 $0 $325,000$0Rental Income From Former EDA Properties200,000 0 200,000 0Vending Machine Commission4,000 0 4,000 0Total Use of Money and Property$529,000 $0 $529,000$0Utility Users TaxUtility Users Tax $21,430,500$0 $0$21,430,500 General Fund Total $192,046,216$10,368,900$4,309,260$177,368,056 Note: 1. One-time development related fees are not projected as recurring revenues because they are netted from projected development development services costs.

2. Certain recurring revenues (such as transient occupancy tax, intergovernmental revenues and set payment amounts) that are not impacted by the proposed project are not projected in the fiscal analysis.

Sources: Stanley R. Hoffman Associates, Inc. City of San Bernardino, Fiscal Year 2022-23 Adopted Budget Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 51 Plan for Service and Fiscal Analysis Table B-2 Fiscal Year 2022-23 Adopted Budget: Revenues for Other City Funds 1 Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2023 Dollars) B-2 Revenues for Other City Fund, Fiscal Year 2022-23

Revenue Category Total Not Projected 2 Recurring
Fund 124 - Animal Control
Animal Licenses $205,000 $0 $205,000
Miscellaneous Licenses and Permits 2,000 0 2,000
General Fines 5,200 0 5,200
Animal License Penalty 13,250 0 13,250
Animal Adoption Fee 52,000 0 52,000
Contracted Shelter Fee 0 0 0
Apprehension Fee 10,500 0 10,500
Boarding Fee 30,000 0 30,000
Field Service Fee 5,000 0 5,000
Owner Release Fee 13,000 0 13,000
Vaccination Fee 35,000 0 35,000
Microchip Identification Fee 31,000 0 31,000
Miscellaneous Receipts 12,500 0 12,500
Transfers from General Fund 3,305,413 0 3,305,413
Intergovernmental 0 0 0
Total Animal Control Fund $3,719,863 $0 $3,719,863
Fund 126 - Gas Tax
State Gasoline Tax:
- HUTA Prop 42 Replacement (for Section 2103)$1,600,833 $0 $1,600,833 - Proposition 111 (Section 2105) 1,175,980 0 1,175,980
- Section 2106 713,030 0 713,030
- Section 2107 1,495,625 0 1,495,625
Subtotal $4,985,468 $0 $4,985,468
- Section 2107.5 flat amount 3 9,532 0 9,532Use of Money and Property 5,000 5,000 0 Total Gas Tax Fund $5,000,000 $5,000 $4,995,000
Fund 129 - Measure I
1/2 Cent Sales Tax $4,772,000 $0 $4,772,000
Federal Aid Street Construction 0 0
Subtotal $4,772,000 $0 $4,772,000
Interest on Idle Cash 28,000 28,000 0
Total Gas Tax Fund $4,800,000 $28,000$4,772,000

1. This table includes only the special fund revenues that are projected in the fiscal analysis.

2. Revenues that are not impacted by the proposed project are not projected as recurring revenues. Also, revenues allocated to capital expenditures and interest on idle cash revenues are not projected.

3. Section 2107.5 gas tax revenues are allocated based on the population size-range population of the City.

Sources: Stanley R. Hoffman Associates, Inc.

City of San Bernardino, Fiscal Year 2022-23 Adopted Budget Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 52 Plan for Service and Fiscal Analysis Table B-3 Estimated In Lieu Property Tax of Vehicle License Fees (VLF) Factor Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino B-3 Estimated In Lieu Property Tax of Vehicle License Fees (VLF) Factor Table B-4 Calculation of Use Tax Factor Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino B-4 Calculation of Use Tax Factor

VLF - Assessed VLF per
Fiscal Year Property Tax In Lieu 1Valuation (AV) 2$1,000,000 AV 3 2013-2014 $16,328,700$10,695,499,230$1,530
2014-2015 $17,249,209$11,298,819,747$1,530
2015-2016 $18,206,540$11,924,444,131$1,530
2016-2017 $17,844,545$12,662,283,004$1,410
2017-2018 $15,000,000$13,395,373,121$1,120
2018-2019 $15,800,000$14,215,676,776$1,110
2019-2020 $16,805,900$15,437,323,990$1,090
2020-2021 $18,316,742$16,296,056,728$1,120
2021-2022 $19,267,608$17,611,502,086$1,090
2022-2023 $22,500,000$18,993,544,611$1,180
Average of Ten Years $1,270

1. The property tax in lieu VLF amounts are from the City's budget as cited below.

2. City assessed valuation is from the County Assessor report as cited below.

3. Estimated VLF per $1,000,000 AV is rounded to the nearest tens.

Sources: Stanley R. Hoffman Associates, Inc.

City of San Bernardino, Adopted Budgets, 2013-2014 through 2022-23.

County of San Bernardino, Assessed Rolls, 2013 through 2023 City of San Bernardino Amount 1
Use Tax
County Pool $3,539,112
State Pool $10,660
Total Use Tax $3,549,772
divided by
Point-of-Sale $23,826,715
equals
Use Tax Rate2 14.9%

1. Obtained from CDTFA data for Half-year 2022.

2. The use tax rate is the County Pool plus the State Pool divided by point-of-sale taxable sales tax.

Sources: Stanley R. Hoffman Associates, Inc.

California Department of Tax and Fee Administration, CDTFA, 2023 Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 53 Plan for Service and Fiscal Analysis Table B-5 Estimated Annual Residential Turnover Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino B-5 Estimated Annual Residential Turnover

Occupied
Housing Percent
City of San Bernardino Units Turnover
Total Owner Occupied Units 32,391
Moved in 2019 or later 5,241
Moved in 2015 to 2018 6,044
Total Moved 2015 to 2021 11,285
Estimated Annual Turnover Rate: 2015 to 2021 1 1,612 5%

1. The annual turnover rate is based on the assumption of seven years for the 2015 to 2021 period.

Sources: Stanley R. Hoffman Associates, Inc.

U.S. Census Bureau, 2021 American Community Survey (ACS) 1-Year Estimate, Tenure by Year Householder Moved Into Unit, Report B25038, San Bernardino, California Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 54 Plan for Service and Fiscal Analysis Table B-6 General Fund Net Community and Economic Development Cost Factor Spring Trails Annexation Plan for Service and Fiscal Analysis City of San Bernardino (In Constant 2023 Dollars) B-6 General Fund Net Community Development Cost Factor

Category Amount
Total General Fund Community and Economic Development Costs $11,698,803 minus
Charges for Service
On Site Plan Check Fees $400,000
Cannabis Permit Application Fee 0
Cannabis Permit Regulatory Fee 120,000
Subdivision Filing Fee 130,000
Planning Development PR 600,000
Technology Fee Development Services 150,000
Plan Review 165,000
C&D Application Fee 7,500
Plan Check Fee - B&S 1,575,000
Board Up/Demolition 400,000
Blanket Inspection Fee 225,000
Miscellaneous Engineering Receipt 50,000
Plan Check Fee - Engineering 1,500,000
Archival Fee - Development Services 30,000
NPDES Storm Drain Utility Fee 175,000
NPDES Inspection Fee 25,000
Total One-Time Charges for Service $5,552,500
minus
One-Time Licenses and Permits
Miscellaneous Planning Permits $12,000
Annual Alarm Permits $50,000
Building Permits 2,000,000
Mechanical Permits 115,000
C&D Self Haul Permit 5,000
Street Cut Permits 0
Miscellaneous Licenses and Permits 350,000
Grading Permits 15,000
Public Works Construction Permits 380,000
On Site Permits 1,500,000
Total One-Time Licenses and Permits $4,427,000
equals
Recurring Net Community Development Costs $1,719,303
divided by
City Service Population 279,469
equals
Community Development Costs per Service Population $6.15 Sources: Stanley R. Hoffman Associates, Inc.

City of San Bernardino, Fiscal Year 2022-23 Adopted Budget City of San Bernardino, Finance Department
Stanley R. Hoffman Associates, Inc. Spring Trails Annexation, City of San Bernardino October 10, 2023 55 Plan for Service and Fiscal Analysis APPENDIX C PROJECT REFERENCES City of San Bernardino www.sbcity.org/ Community and Economic Development Nathan Freeman, Director, 909.384.5357 Timothy O’Neal, Senior Management Analyst, 909.384.7276 Travis Martin, Associate Planner, 909.384.5313 Finance Department Marim Fam, Deputy Finance Director, 909.384.5242 Lisa Sherrick, Commissioner, Mayor’s Appointee Former Employees Rita Conrad, Former Interim Finance Director, 909.384.5242 Brent Mason, Former Finance Director, 909.384.5242 David Murray, Deputy Director/City Planner, 909.384.5567 Oliver Mujica, Former Planning Division Manager, 909.384.7272, ext. 3332 San Bernardino Municipal Water Department Ted Brunson, Development Services Manager, 909.453.6165 J.P. Weber Group Jeff Weber, Principal, 949.254.0135 Gresham Savage Nolan & Tilden, PC Mark Ostoich, Principal Shareholder, 909.890.4499 Jennifer Dorgan, 909.890.4499 Hinderliter de Llamas and Associates www.hdlcompanies.com San Bernardino County Local Agency Formation Commission 909.388.0480 Samuel Martinez, Executive Officer www.sblafco.com County of San Bernardino www.sbcounty.gov/ San Bernardino City Unified School District Facilities/Operations Division, Facilities Management Takara Russ, Use of Facilities Senior Clerk, 909.388.1600 Omnitrans www.omnitrans.org/

Mayor and City CouncilNovember 6, 2024

Mayor and City Council
November 6, 2024