Attachment 6 Resolution No. 2024-221 — Mayor and City Council, July 16, 2025

Resolution No. 2024-221
RESOLUTION NO. 2024-221

RESOLUTION OF THE MAYOR AND CITY COUNCIL OF

THE CITY OF SAN BERNARDINO, CALIFORNIA,

MAKING APPLICATION TO THE LOCAL AGENCY

FORMATION COMMISSION FOR SAN BERNARDINO

COUNTY FOR REORGANIZATION TO INCLUDE

ANNEXATION TO THE CITY OF SAN BERNARDINO AND
DETACHMENT FROM COUNTY SERVICE AREA 70,

GENERALLY NORTHERLY OF MEYERS ROAD AND

EASTERLY OF MARTIN RANCH ROAD (KNOWN AS THE
26-ACRE TOTALLY-SURROUNDED ISLAND)
WHEREAS, the City of San Bernardino desires to initiate proceedings pursuant to the Cortese-Knox-Hertzberg Local Government Reorganization Act of 2000 (Section 56000 et seq. of the California Government Code for the annexation of unincorporated territory located in the Verdemont area, generally northerly of Meyers Road and easterly of Martin Ranch Road, more specifically described in Exhibit"C" and depicted on Exhibit "C-1", both made a part hereof; and WHEREAS, the area proposed for reorganization is consistent with the Sphere of Influence of the City of San Bernardino; and
WHEREAS, the City of San Bernardino requests that the proposed reorganization be subject to the following terms and conditions: (a) the standard terms and conditions required by LAFCO shall apply; and (b) the annexation shall be subject to any and all of the City of San Bernardino's fees, taxes and special assessments as they currently exist or may exist at the completion of these proceedings; and
WHEREAS, the reason for the proposed reorganization is to fulfill the requirement imposed by the Local Agency Formation Commission for San Bernardino County to initiate the annexation of the totally-surrounded island area that would be created through the annexation of the Spring Trails Specific Plan Project; and
WHEREAS, the City of San Bernardino has reviewed the Plan for Service and Fiscal Impact Analysis (included as Exhibit D) prepared for the proposed reorganization; and WHEREAS, the City of San Bernardino acknowledges and agrees to the Local Agency Formation Commission for San Bernardino County's requirement for imposing legal indemnification as outlined in Policy 3 of Chapter 2 of the Internal Operations, Accounting, and Financial Section of its Policy and Procedure Manual.

BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF SAN BERNARDINO AS FOLLOWS:

SECTION 1. The above recitals are true and correct and are incorporated herein by this reference.

Resolution No. 2024-221
November 6, 20214

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Resolution No. 2024-221
SECTION 2. Application is hereby made to the Local Agency Formation Commission for San Bernardino County to initiate proceedings for the reorganization of unincorporated territory located in the Verdemont area, generally northerly of Meyers Road and Easterly of Martin Ranch Road, more specifically described and depicted in said Exhibit "C" and Exhibit "C-1", respectively, to be known as City of San Bernardino Annexation No. 364.

SECTION 3. That the City Manager of the City of San Bernardino is hereby directed and authorized to execute, on behalf of said City, the application documents, including the certification of the Plan for Service and Fiscal Impact Analysis.

SECTION 4. The City Clerk of the City of San Bernardino is hereby directed and authorized to file or cause to be filed, a certified copy of this resolution with the Executive Officer of the Local Agency Formation Commission for San Bernardino County.

SECTION 5. The City Manager of the City of San Bernardino is hereby directed and authorized to prepare and deliver, or cause to be prepared and delivered, all application documents including a certified Plan for Service and Fiscal Impact Analysis necessary for the initiation of proceedings for the proposed reorganization with the Executive Officer of the Local Agency Formation Commission for San Bernardino County.

SECTION 6. CEQA. As the decision-making body for the project, the City Council has reviewed and considered the information contained in the administrative record for the proposed project. Based upon the facts and information contained in the administrative record, including all written and oral evidence presented to the City Council, the City Council finds, as follows:
(1) The administrative record has been completed in compliance with CEQA, the State CEQA Guidelines, and the City's Local CEQA Guidelines. (2) The application for annexation is covered by the certified Environmental Impact Report (State Clearinghouse #2009111086) for the Spring Trails Specific Plan Project (Specific Plan No. SP 10-01; General Plan Amendment No. GPA 02-09, including pre-annexation of the Spring Trails site; Tentative Tract Map No. 15576 (Subdivision No. 02-09); and Development Agreement No. 11-01) approved February 19, 2013. No further environmental review is required for the project pursuant to Public Resources Code section 21166 and State CEQA Guidelines section 15162.
(3) The determination of CEQA exemption reflects the independent judgment of the City Council.

SECTION 7. Severability. If any provision of this Resolution or the application thereof to any person or circumstance is held invalid, such invalidity shall not affect other provisions or applications, and to this end the provisions of this Resolution are declared to be severable.

SECTION 8. Effective Date. This Resolution shall become effective immediately.

Resolution No. 2024-221
November 6, 20214

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Resolution No. 2024-221
APPROVED and ADOPTED by the City Council and signed by the Mayor and attested by the City Clerk this 6* day of November 2024.

Helen Tran, Mayor
City of San Bernardino
Attest:

Jon Tenoveva Rocha, CMC, City Clerk
Approved as to form:

PP.
/ Sonia Carvalho, City Attorney
Resolution No. 2024-221
November 6, 20214

Page 3 of 4 ends

Resolution No. 2024-221

CERTIFICATION

STATE OF CALIFORNIA)
COUNTY OF SAN BERNARDINO) sS

CITY OF SAN BERNARDINO)
I, Genoveva Rocha, CMC, City Clerk, hereby certify that the attached is a true copy of Resolution No. 2024-221, adopted at a regular meeting held on the 6th day of November 2024 by Council Members: AYES NAYS ABSTAIN ABSENT

SANCHEZ
IBARRA
FIGUEROA _X

SHORETT

REYNOSO
CALVIN
-

ALEXANDER
WITNESS my hand and official seal of the City of San Bernardino this 7h day of November 2024.

Lem thee
Genoveva Rocha, CMC, City Clerk
Resolution No. 2024-221
November 6, 20214

Page 4 of 4 ends

Exhibit C
LAFCO ***** - REORGANIZATION TO INCLUDE ANNEXATION TO THE CITY OF SAN BERNARDINO AND TO SBCFPD ZONE EP-5 SAN BERNARDINO, AND DETACHMENT FROM COUNTY SERVICE AREA 70 (Spring Trails Specific Plan) Prepared January 11, 2023
Those parcels of land located in Section 35, Township 2 North, Range 5 West, San Bernardino Meridian, in the County of San Bernardino, State of California, described as follows:

Commencing at the Northeast corner of said Section 35, T. 2 N., R. 5 W.,
Course 1. Thence S88°21'49"W along the North line of said Section 35, T. 2 N., R. 5 W., SBM, a distance of 364.15 feet, to a point on the Muscupiabe Rancho Line, as per County Surveyors Plat 7093, Records of San Bernardino County, State of California; Course 2. Thence S08°23'37"W along said Muscupiabe Rancho Line, a distance of 2529.03 feet, to a point on the San Bernardino City limits, said point also being the Northwest corner of Government Lot 3 of Section 35, T. 2 N., R. 5 W., SBM; Course 3. Thence continuing S08°23'37"W along said
Muscupiabe Rancho Line, a distance of 757.58 feet, to a point on the centerline of Pennsylvania Avenue as shown on the Plat of the Town of Irvington and the Land of Irvington Land and Water Co., recorded in Map Book 3, Page 9, Records of San Bernardino County, said point also being the Southwest corner of Government Lot 3 of Section 35, T. 2 N., R. 5 W., SBM, said point also being an angle point on City of San Bernardino Annexation #257, LAECO No. 920, Ordinance No. 3131, effective date 02/18/1971;
Course 4. Thence N62°54'32"W along said centerline of
Pennsylvania Avenue and the border of City of San Bernardino Annexation #258, LAFCO No. 931, Ordinance No. 3142, effective date 03/05/1971, a distance of 560.57 feet, to a point on the east line of Lot "A" per Map Showing a Portion of the Meyer and San Bernardino County;
Course 5. Thence S05°57'38"E along said east line of Lot "A" and the border of said Annexation 258, a distance of 428.48 feet, to the Northeasterly corner of that certain 5 acres in the Southeast corner of said Lot "A", as conveyed to Robert B. Meyer by deed recorded in book 173, page 156, of deeds, records of said County:

Page 1 of 3 ends

Course 6. Thence N83°59'22"W along the Northerly line of said 5 acres and the border of said Annexation 258, a distance of 590.94 feet;
Course 7. Thence N86°44'09"W along the Northerly line of said 5 acres and the border of said Annexation 258, a distance of

52.61 feet, to a point on the centerline of Meyers Road as shown on parcel Map No. 3540, recorded in Parcel Map Book 31, Page 84, Records of San Bernardino County;
Course 8. Thence N51°36'40"W along said centerline of Meyers Road and the border of said Annexation 258, a distance of 543.37 feet, to its intersection with the prolongation of the easterly line of Parcel 1, Parcel Map No. 4093, recorded in Parcel Map Book 38, Page 53, Records of San Bernardino County, said point also being the Point of Beginning;
Course 9. Thence continuing N51°36'40"W along said
centerline of Meyers Road and the border of said Annexation 258, a distance of 916.19 feet, to its intersection with the prolongation of the westerly line of said Parcel 1;
Course 10. Thence N22°56' 09"E along said prolongation of the westerly line of Parcel 1 and along the westerly line of said Parcel 1 and along the westerly line of Parcel 2 of said Parcel Map No. 4093, a distance of 721.41 feet to an angle point on the boundary of said Parcel 2;
Course 11. Thence N45°46'14"E along the westerly line of said Parcel 2 a distance of 469.27 feet;
Course 12. Thence N27°05'29"E continuing along the westerly line of said Parcel 2, a distance of 17.00 feet to the
northwesterly corner of said Parcel 2, said corner also being the southwesterly corner of Lot "D", per Map Showing a Portion of the Meyer and Barclay Subdivision, recorded in Map Book 12, Page 18, Records of San Bernardino County;
Course 13. Thence continuing N27°05'29"E along the westerly line of said Lot "D" a distance of 448.05 feet to the
northwesterly corner of said Lot "D", said point also being a point on the border of said Annexation 258;
Course 14. Thence S57°15'54"E along the northerly line of said Lot "D" and said border of Annexation 258, a distance of 448.80 feet to the northeast corner of said Lot "D";
Course 15. Thence S15°53'55"W along the easterly line of said Lot "D", a distance of 306.36 feet;
Course 16. Thence S15°53'54"W along the easterly line of said Lot "D", a distance of 30.01 feet to the southeast corner of said

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Lot "D";
Course 17. Thence S15°44' 02"W along the prolongation of the easterly line of said Parcel 2 of Parcel Map No. 4093, a distance of 30.01;
Course 18. Thence S15°43'10"W along the easterly line of Parcel 2 and along the easterly line of said Parcel 1 of Parcel Map No. 4093 and along the prolongation of the easterly line of said Parcel 1, a distance of 1433.20 feet;
Said parcel contains 26.84 acres more or less.

EDWARD J. SURVEYO

BONADIMAN
L.S. 7529
Exp. 12-31-23 *
Еловл STATE OF CALFORD
2-13-24
Edward J. Bonadiman, DATE
Exp. 12-31-23

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Exhibit C-1 LAFCO ******- REORGANIZATION TO INCLUDE ANNEXATION TO THE CITY OF SAN BERNARDINO AND TO SBCFPD ZONE FP-5 SAN BERNARDINO, AND DETACHMENT FROM COUNTY SERVICE AREA 70 (SPRING TRAILS SPECIFIC PLAN) 034811140
ALO ONIONESE INS 034811103 26 25
35 50 PO.C.
034811128
034811104

GENERAL DESCRIPTION
COURSES S00293TW 70755 10348101651
CURSE 4 N62432W 50057| мира на
034810135 • MS ME
0120 13
034611109 034512102
COURSa 12- COURSE 15
034610142 034811124 034811128
LEGEND
034810179

DOUNDARY LAITE
034811136

CRISTINO RANCHO
034811108 034811107
SOURSE 10- PANOHO MUSCUFUSE
COURSE10 5153356W5305 034810178 034811147 TOZN ROSW 536 URS S1402 39.01
034811148

DISTAS OTY BONDARY
034831140

SAN BRIARONO OTY DISTRO UNPAVED ROO
034810151 034811150
YAO NYS 034811108
034811137/ comes
LAFCO*****
034911133 COURSE 034811105
03481136 034811117 034911112
/TEL. (809) 888-3806

NADIMAN
2,19-04

COWARD & TOVA MAN
PREPARED FOR: MONTECITO EQUITIES LTD
600 DRAVRIBY: KaO. SCALE: 1• 307 SHEET: 1 oF 1 D1
CHECKEO BY: SAA SONO
SCALE: 1°° 36C
Meyers Road Island Area 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
July 3, 2024
SRHA Job # 1408
11661 San Vicente Blvd. Suite 306
STANLEY R. HOFFMAN Los Angeles, California 90049-5111
310.820.2680-p
www.stanleyrhoffman.com

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 Meyers Road Island Area 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. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 Plan for Service and Fiscal Analysis

CONTENTS
Tables
Figures ... V

EXECUTIVE SUMMARY
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 Assessed Valuation and Property Tax. ..7

2.3 Sales and Use Tax ...9
CHAPTER 3 PUBLIC FACILITIES BEFORE AND AFTER ANNEXATION. .. 11

3.1 General Government. ...12

3.2 Fire and Paramedic. ..13

3.3 Sheriff/Police ...15

3.4 Library... ..15

3.5 Parks and Recreation ....16

3.6 Animal Control... ..17

3.7 Street Lighting

3.8 Landscape Maintenance ..18

3.9 Water. ..18

3.10 Wastewater Collection ..18

3.11 Transportation. ..19

3.12 Flood Control and Drainage. ...19

3.13 Utilities.. ...20

3.14 Schools ...20

3.15 Solid Waste Management ...21

3.16 Public Health and Welfare.. ..21
CHAPTER 4 PAYING FOR PUBLIC FACILITIES AND INFRASTRUCTURE.. .. 22

4.1 Overview of Development Impact Fees .. ...22

4.2 Schools... ...22

4.3 Utilities.......... ..22

4.4 Roads and Drainage ...22

4.5 Water and Sewer.. ...22
CHAPTER 5 FISCAL IMPACTS ... 24

5.1 City General Fund ...24

5.2 Other Funds.. ..26
CHAPTER 6 CITY OF SAN BERNARDINO FISCAL ASSUMPTIONS.. ... 27

6.1 City General Assumptions ...27

6.2 City Revenue Assumptions ....29

6.3 City Cost Assumptions.... ..33
APPENDIX A NEIGHBORHOOD INFRASTRUCTURE IMPROVEMENTS.. .. 38 APPENDIX B SUPPORTING FISCAL TABLES.... .. 39
APPENDIX C PROJECT REFERENCES.. .. 45
Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 ii Plan for Service and Fiscal Analysis
TABLES
1 Summary of Projected Recurring Fiscal Impacts.. ..vi
2 Summary of Projected Other Funds Recurring Revenues. ...vii 2-1 Residential Development Description .. 7
2-2 Assessed Valuation and Property Tax .. 8
2-3 Estimated Existing Assessed Valuation .. 9
2-4 Estimated Offsite Sales and Use Tax by Project Residents... .. 10 3-1 Current and Anticipated Service Providers in the Meyers Road Island Area Annexation.. . 12 4-1 Summary of City Development Impact Fees.. .. 23
5-1 Summary of Projected Recurring Fiscal Impacts... .. 24 5-2 Detailed General Fund Projected Recurring Fiscal Impacts.. . 25 5-3 Summary of Projected Other Funds Recurring Revenues. .. 26 6-1 City Population, Housing and Employment Assumptions. .. 28 6-2 General Fund and Other Funds Recurring Revenue Factors .. 30 6-3 General Fund Recurring Cost Factors.. .. 34
6-4 Calculation of City General Government Overhead Rate . ..35 A-1 Spring Trails Specific Plan, Roads, Drainage, Sewer, Parks, Trails and Open Space Phasing... 38 General Fund Adopted Revenues, Fiscal Year 2022-23.. .. 39 B-2 Revenues for Other City Fund, Fiscal Year 2022-23 41 B-3 Estimated In Lieu Property Tax of Vehicle License Fees (VLF) Factor .. 42 B-4 Calculation of Use Tax Factor…. ..42
B-5 Estimated Annual Residential Turnover.. ... 43
B-6 General Fund Net Community Development Cost Factor.... ... 44 Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 iii Plan for Service and Fiscal Analysis

FIGURES
1-1 Meyers Road Island Area Annexation Regional Vicinity. . 2 2-1 Meyers Road Island Area Annexation Local Vicinity.. ...... 5 2-2 Meyers Road Island Area Annexation Parcels... ... 6 3-1 Fire Protection ......... .. 14
3-2 City of San Bernardino Police Department: Northwest District. 16 3-3 Local Elementary, Middle and High Schools 20
Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 Plan for Service and Fiscal Analysis

EXECUTIVE SUMMARY
This Plan for Service and Fiscal Analysis 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 annexation of the Meyers Road "Island Area" to the City of San Bernardino (the City).

A commitment to annex the Island Area by the City was made a precondition by the San Bernardino County Local Agency Formation Commission (LAFCO) for approving the City annexation of the Spring Trails specific plan located to the north-east of the Island Area. The specific plan's annexation to the City would create an unincorporated county island (the Island Area, which is now being assessed for LAFCO approval in this study.

This report is being submitted to the San Bernardino County 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 is anticipated to provide services including general government, community development, police protection, local parks and recreation, community services and public works' services. The City 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 Island Area is already within SCFPD 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.

Fiscal Impacts
Based on an analysis of current service delivery capabilities, the City is equipped to handle additional demand from the proposed Island Area annexation comprising six parcels totaling

26.38 acres with four existing homes. No additional growth is assumed in the Island Area for the 5-year post-annexation analysis period required by LAFCO, which is presented in this study.

Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 Plan for Service and Fiscal Analysis
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.

As required by LAFCO, this study analyzes and presents the fiscal impacts of the Island Area on the City General Fund and other funds for the first five years upon annexation. First year post- annexation is assumed to be 2026.

General Fund. As shown in Table 1, projected recurring fiscal impacts to the City General Fund for the Island Area Annexation is shown to generate an extremely small deficit for all years.

Projected deficit to the General Fund declines slightly from $2,756 in Year 1 upon annexation through $2,474 in Year 5. The calculation assumes revenues from the recently adopted CFD 2018-1 tax for safety services family unit, which increases over time.

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 at $292 across all years.

Measure I Fund. Projected recurring Measure I sales tax revenues to the City are projected at $89 across all years.

Table 1
Summary of Projected General Fund Recurring Fiscal Impacts Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
(In Constant 2024 Dollars)
Year 1 Year 2 Year 3 Year 4 Year 5
General Fund 2026 2027 2028 2029 2030
Estimated Annual Recurring Revenues $5,456 $5,522 $5,591 $5,664 $5,738 Estimated Annual Recurring Costs $8,212 $8,211 $8,212 $8,212 $8,212 Estimated Annual Recurring Surplus ($2,756) ($2,689) ($2,620) ($2,548) ($2,474) Estimated Annual Revenue/Cost Ratio 0.66 0.67 0.68 0.69 0.70 Sources: Stanley R. Hoffman Associates, Inc.

Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 vi Plan for Service and Fiscal Analysis
Table 2
Summary of Projected Other Funds Recurring Revenues
Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
(In Constant 2024 Dollars)
Year 1 Year 2 Year 3 Year 4 Year 5
Other Funds 2026 2027 2028 2029 2030
A. Fund 126 - Gas Tax
Annual Recurring Gasoline Tax $292 $292 $292 $292 $292
B. Fund 129 - Measure 11
1/2 cent sales and road tax $89 $89 $89 $89 $89

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

Sources: Stanley R. Hoffman Associates, Inc.

Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 vii Plan for Service and Fiscal Analysis
CHAPTER 1

INTRODUCTION
The Meyers Road Island Area is in unincorporated San Bernardino County located on the northern edge of the City of San Bernardino in the foothills of the San Bernardino Mountains, as shown in Figure 11. The annexation area is approximately 1.5 miles east of the unincorporated community of Devore and the junction of Interstate 215 (I-215) and I-15. The Island 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 annexation of the Island Area into the City requires the City to show that necessary infrastructure improvements and services can be provided to this area. Per the application form in the LAFCO Policy and Procedure Manual, Updated July 2023, 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. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 1 Plan for Service and Fiscal Analysis
Figure 1-1
Meyers Road Island Area Annexation Regional Vicinity
Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
15 Crestline
*Island Annexation Area

VERDEMONT
215
Arrowhead
18 Muscoy DEL

RRA LAKES
210
-Rialto 66 San Bernardino
San Bernardino
Fontana
Sources: Stanley R. Hoffman Associates, Inc.

Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 2 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 Bernardine 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 existing 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 a summary of the neighborhood infrastructure improvements associated with the Spring Trails Specific Plan. 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. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 3 Plan for Service and Fiscal Analysis
CHAPTER 2

PROJECT DESCRIPTION
This chapter presents the land uses for the Meyers Road Island Area. Information includes housing units, population, assessed valuation and taxable sales. The total Meyers Road Island Area includes six parcels with four existing single-family units and two vacant parcels.

As shown in Figure 2-1, the Island Area is fronted by Meyers Road between Wendy Ranch Road and Martin Ranch Road. This area is generally about one-third mile northwest of the intersection of Meyers Road and Little League Drive, with the latter connecting to the frontage road along I- 215. Freeway access is from the Palm Avenue interchange and the Glen Helen Parkway/Devore Road interchange.

As shown in Figure 2-2, the Island Area includes six parcels zoned for single-family residential use for a total of 26.38 acres. Of these, four parcels include existing single-family residential units, and two parcels are currently vacant. The parcel APNs include 034811147, 034811148, 034811149, 034811150, 034811136, and 034811109.

The annexation area is abutted by San Bernardino City to the south and west. To the north and east is the proposed Spring Trails Specific Plan, which was approved by San Bernardino LAFCO in October 2019 for annexation into the City pending certain conditions of approval. The Island Area, in the first place, was created due to the Spring Trails annexation, which LAFCO's conditions of approval remedied by requiring the City to adopt a resolution for commitment to annex the Island Area at some point in the future.

2.1 Residential Development
As shown in Panel A of Table 2-1, there are an estimated 4 single family residential units in the Island Area, while 2 parcels are vacant. No additional development is assumed in this area for the LAFCO required 5-year post-annexation period that is analyzed in this study.

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 13 persons over the 5-year period, as shown in Panel B of Table 2-1.

Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 4 Plan for Service and Fiscal Analysis
Figure 2-1
Meyers Road Island Area Annexation Local Vicinity
Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
Devore NATIONAL FOREST SAN BERNARDINO BOUNDARY
Proposed
Spring Trails
Project
Meyers Road
Island
Annexation
Study Area
Meyers Rd, COUNTY

SAN BERNARDINO
CITY

SAN BERNARDINO
Cajon Bivd
215 Onio Ave
Meyers Rai Belmont
Little League
Verdemont
San,
Bernardino,
LEGEND:

PROVECT SITE
L _ CITY OF SAN BERNAROINO
* SAN BERNARDING NATIONAL FOREST
Sources: Stanley R. Hoffman Associates, Inc.

J.P. Weber Group, November 2016
Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 5 Plan for Service and Fiscal Analysis
Figure 2-2
Annexation Parcels
Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
HONO OTY 0342511122
034811104
2348:0147
234810135 COURSE 14
COUNE 1S-

COURSEE
COURSE: COUNCE 13
034810142
bouRse In
034811-30
034811157
258 585
SCALE: 1Nº 3055
Sources: Stanley R. Hoffman Associates, Inc.

Joseph E. Bondiman & Associates, Inc.; J.P. Weber Group, 2024 Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 Plan for Service and Fiscal Analysis
Table 2-1
Residential Development Description
Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
Year 1 Year 2 Year 3 Year 4 Year 5
Category 2026 2027 2028 2029 2030 Total
A. Residential Units
Existing Units 4 4
New Units 010 0100 0 10 0
Total Annual Units
Total Cumulative Units 4 4 4 4
New Annual Residential Square Feet? n/a 0
n/a • 0
Total Cumulative New Square Feet
B. Population?
Total Annual Population 13 0 13
Total Cumulative Population 13 13 13 13 13

1. Population is projected at the Citywide average of 3.34 persons per unit for January 1, 2023.

Sources: Stanley R. Hoffman Associates, Inc.

2.2 Assessed Valuation and Property Tax
Assessed valuation for the total Meyers Road Island Area is estimated at $2.57 million at Year 5 after annexation, as shown in Panel B of Table 2-2. The current assessed valuation of about $2.57 million is estimated for Year 1, which remains unchanged as no new development is assumed over the 5-year study period. Existing assessed valuation is based on the County Assessor's 2023 tax roll value (accessed in March 2024), as shown in Table 2-3.

Projected Property Tax
As shown in Panel C of Table 2-2, 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.

Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 7 Plan for Service and Fiscal Analysis
Table 2-2
Assessed Valuation and Property Tax
Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
(In Constant 2024 Dollars)
Existing New Growth New Growth New Growth New Growth
Year 1 Year 2 Year 3 Year 4 Year 5
Category 2026 2027 2028 2029 2030 Total
A. Residential Units *
Existing Units 4
New Units
Total Annual Units
Total Cumulative Units 4
B. Assessed Valuation
Current Valuation? $2,565,029
New Valuation
Total Annual Valuation $2,565,029 $O 50 $2,565,029
Total Cumulative Valuation $2,565,029 $2,565,029 $2,565,029 $2,565,029 C. Projected Property Tax - Cumulative
Annual 1 Percent Property Tax Lew $25,650 $25,650 $25,650 $25,650 $25,650 $128,251 (@ 1% of Valuation)
Annual General Fund Property" $O $o $0 $O $0
(@0% of 1 Percent Levy)
Total Cumulative Projected Property Tax $o $O $o $o $O
D. Projected Property Tax In Lieu VLF
Total Annual Valuation for Property Tax In Lieu VLF" $0 $o $0 $0 $0 Total Cumulative Valuation for Property Tax In Lieu VLF $O $0 $O Total Cumulative Projected Property Tax In Lieu VLF $0 $0 $0 $0 (@$1,270 per $1,000,000 Assessed Valuation)
times
Share Allocated to General Fund 73.5% 73.5% 73.5% 73.5% 73.5% equals
General Fund Property In Lieu VLF $0 $0 $o $0

1. Existing units obtained from the County Assessor data. No incremental growth is assumed over the 5-year period.

2. Current assessed valuation is based on the 2024 County Assessor 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 $2,569,029 is not included in the projection of property tax in lieu of VLF. No PTVLF is projected because there is no new development assumed.

5. Based on the agreement between the SCFPD 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. No PTVLF is projected because no new growth is assumed.

Sources: Stanley R. Hoffman Associates, Inc.

City of San Bernardino, Finance Director
Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 Plan for Service and Fiscal Analysis
Table 2-3
Estimated Existing Assessed Valuation: 2023 Tax Roll
Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
Building Valuation Tax Rate
APN Acres Sq.Ft. Land Improvement Total Area Land Use
034811147 2.92 2,300 $234,812 $547,895 $782,707 107150 SFR 034811148 2.94 1,888 $170,000 $405,000 $575,000 107150 SFR 034811149 2.93 3,698$96,584 $393,574 $490,158 107150 SFR 034811150 2.92 • $208,080 $0 $208,080 107150 SFR - Vacant 034811136 10.37 2,447 $206,196 $293,388 $499,584 107150 SFR 034811109 4.30 _ $9,500 $0 $9,500 107150 SFR - Vacant

26.38 10,333 $925,172 $1,639,857 $2,565,029
Sources: Stanley R. Hoffman Associates, Inc.

San Bernardino County Assessor, 2024
Projected Property Tax in Lieu VLF
The City General Fund will receive property tax in lieu of vehicle license fees (PTVLF) based on the increase in assessed valuation in the City. Per State law, when an annexation occurs the 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 2-2, no PTVLF is projected for the Island Area over the 5-year post- annexation study period, as no new development is assumed over this time frame. Over the long- term (beyond Year 5), it is possible that the study area parcels might redevelop, including new development on currently vacant parcels, which will then generate the PTVLF revenues as described above.

2.3 Sales and Use Tax
Sales and use tax are shown for the retail taxable sales that can be attributed to the existing residents in the Island Area. Offsite retail sales and use tax is estimated based on the estimated Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 Plan for Service and Fiscal Analysis
household income and taxable retail purchases. 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 current residents generate total taxable retail purchases at about 33 percent of household income.

As shown in Table 2-5, estimated annual offsite retail sales and use tax that can currently be attributed to the Island Area is estimated at $954 per annum, and stays at this level through Year

5. This is based on the estimated total annual household income for the Island Area, at about $718,000, 33 percent of which are spent on retail taxable purchases with a 35 percent capture within the City. A use tax factor of 14.9 percent is applied to the Bradley-Burns 1 percent point sales tax in the calculation.

Table 2-4
Estimated Offsite Sales and Use Tax by Project Residents Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
(In Constant 2024 Dollars)
Year 1 Year 2 Year 3 Year 4 Year 5 Cumulative
Category 2026 2027 2028 2029 2030 Total

A, ANNUALIZED PROJECTIONS
Annual New Residential Valuation $2,565,029 $0 $0 $0 $0 $2,565,029 Annual Household Income (@28% of household valuation)? $718,208 $0 $0 $0 $o $718,208 Annual Taxable Retail Spending (@33% of household incomel $237,009 $0 $0 $O $0 $237,009 Annual Projected Off-Site Retail Taxable Sales Captured in City $82,953 $0 $0 $0 $0 $82,953 (@ 35% capture)
Innual Projected Sales and Use Tax to City
Use Tax 4% of sales sales) $830 $0 $O $830
124 124
Total Projected Sales and Use Tax $954 $0 $0 $0 $954
B. CUMULATIVE PROJECTIONS
Cumulative Sales and Use Tax $954 $954 $954 $954 $954

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

Sources: Stanley R. Hoffman Associates, Inc.

Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 10 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 Meyers Road Island Area 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
On a general note, the Island Area will experience positive spillover neighborhood benefits from the many improvements required for the proposed Spring Trails Specific Plan annexation. This includes roadways, open space, parks and trails, landscaping, and water/sewer system infrastructure improvements. This will reduce the network costs for the City to service the overall area, including the Island Area. These details are not discussed in this report and can be found in the Plan for Services for the Spring Trails Specific Plan annexation. A summary table of these improvements is included in Appendix A-1.

Table 3-1 presents current and anticipated service providers in the Meyers Road Island Area 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.

Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 11 Plan for Service and Fiscal Analysis
Table 3-1
Current and Anticipated Service Providers in the Meyers Road Island Area Annexation Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
Service Type Current Service Provider Anticipated Service Provider eneral Govemment - Administrative Service
inance Divisio County of San Bernardino City of San Bernardin Human Resources Division County of San Bernardino ity of San Bernardin Business Registration County of San Bernardino City of San Bernardino Community Development:

Planning County of San Bernardino y of San Bernardi
Building & Safety County of San Bernardino y of San Bernard Code Compliance County of San Bernardino City of San Bernardino Police Department San Bernardino County Fire Protection District (SBCFPD), San Bernardino County Fire Protection District (SBCFPD), Service Fire and Paramedic Service Zone FP-5
Sheriff/Police County of San Bernardino Sheriff's Department City of San Bernardino Police Department Library County of San Bernardino Library District City of San Bernardino Public Library Parks and Recreation:

Local Facilities County of San Bernardino City of San Bernardino Regional Facilities County of San Bernardino County of San Bernardino Contract with City of San Bernardino Animal Services
Animal Control Department City of San Bernardino Animal Services Department Street Lighting City of San Bernardino City of San Bernardino Public Works Department Landscape Maintenance Forest/Natural City of San Bernardino Public Works Department Water:

Domestic Water Private ity of San Bernardino Municipal Water Dept. (SBMWI Recycled Water Private ity of San Bernardino Municipal Water Dept. (SBMWI Water Quality Private City of San Bernardino Municipal Water Dept. (SBMWD Sewer Private/Septic Sitems City of San Bernardino Municipal Water Dept. (SBMWD) Transportation:

Freeways and Interchanges Caltrans Caltrans
Arterials and Collectors San Bernardino County - Public Works City of San Bernardino Public Works Department Local Roads San Bernardino County - Public Works City of San Bernardino Public Works Department Transil Omnitrans Omnitrans
Flood Control and Drainage:

Local Facilities San Bernardino County Flood Control District Regional Facilities San Bernardino County Flood Control District San Benario can on one tie.

Utilities:

Cable/Internet Provider/Phone Charter Communications Charter Communications Telephone Verizon Verizon
Power Southern California Edison Southern California Edison Natural Gas Southern California Gas Company Southern California Gas Company Schools San Bernardino City Unified School District (SCUSD) San Bernardino City Unified School District (SCUSD) San Bernardino County Solid Waste Management Division
Solid Waste Management contract with Burrtec
Health and Welfare San Bernardino County Department of Public Health Say of san fearin contact it pric Health Sources: Stanley R. Hoffman Associates, Inc.

City of San Bernardino, Website

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 Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 12 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 Island Area, 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.

Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 13 Plan for Service and Fiscal Analysis
Figure 3-1
Fire Protection
Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
Island Annexation Area
Kendal br
Historie Rie Kendall Di.

VERDEMO
vington,
San Bernardino County Fire Station 232
215
Image © 2024 Airbus
Kendall Dr
Sources: Stanley R. Hoffman Associates, Inc.

Google Earth Pro
Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 14 Plan for Service and Fiscal Analysis

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 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 the Island Area and Spring Trails. 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 households 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 Island Area, 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. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 15 Plan for Service and Fiscal Analysis
Figure 3-2
City of San Bernardino Police Department: Northwest District Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
San Bernardino
Police Department
+ 11
ISLAND
AREA:

Northwest District
16 Beat. Suatem
ALL OR
1-E HIGHLAND AVE W HIGHLAND AVE
M. Good 50338
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.

Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 16 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 proposed Spring Trails Specific Plan to the north of the Island Area will add additional 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.

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 is a field service provided by the City of San Bernardino Animal Services Department and is responsible for animal licensing, dead animal pickup, loose animal investigations, animal shelter management, and other services.

After Annexation
The Animal Control field service of the City of San Bernardino Animal Services Department will continue to provide services to the area after annexation.

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 Island Area along Wendy Ranch Road.

After Annexation
Upon annexation, the City of San Bernardino Public Works Department is responsible for the maintenance of lighting in the public right of ways.

Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 17 Plan for Service and Fiscal Analysis

3.8 Landscape Maintenance
Before Annexation
San Bernardino County provides road pavement and minimal landscaping maintenance.

After Annexation
Upon annexation and development, the responsibility will fall upon the City of San Bernardino Public Works Department.

3.9 Water
Before Annexation
Currently, public water facilities do not serve the parcels in the Island Area.

After Annexation
Upon annexation, the City of San Bernardino Municipal Water Department (SBMWD) would provide water services to the Island Area. The area 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 Verdemont Heights. Therefore, including the demand from the proposed Spring Trails project, water will be supplied from lower elevations by a combination of expanding and improving the offsite water system and the provision of onsite reservoirs and transmission lines.

3.10 Wastewater Collection
Before Annexation
Sewer service to the project site is currently via septic tanks.

After Annexation
The Island Area 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 Island Area and the proposed Spring Trails 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).

Under proposed improvements for Spring Trails, the project 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 Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 Plan for Service and Fiscal Analysis
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.

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. Upon annexation, the City becomes responsible for the regional transportation fee associated with the proposed project, which is included in the review of City fees for new development in Chapter 4, Table 4-2.

3.12 Flood Control and Drainage
Before Annexation
The drainage area to which the Island Area 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 remain under the San Bernardino County Flood Control District. The existing Cable Canyon and Meyers Canyon drainage ways would remain relatively unchanged, except for necessary roadway and infrastructure improvements. ' Montecito Equities, Spring Trails Specific Plan, October 2012, p. 3-112 Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 19 Plan for Service and Fiscal Analysis

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 (SCUSD). 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 SCUSD served the unincorporated area.

SCUSD 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 3-3
Local Elementary, Middle and High Schools
San Bernardino City Unified School District
City of San Bernardino
Spring Trails Site
North Verdemont ES
Palm Avenue ES
Chavez MS
Cajon HS
Source: Stanley R. Hoffman Associates, Inc.

Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 20 Plan for Service and Fiscal Analysis

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.

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. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 21 Plan for Service and Fiscal Analysis
CHAPTER 4

PAYING FOR PUBLIC FACILITIES AND INFRASTRUCTURE

4.1 Overview of Development Impact Fees
Any new development in the Island Area will 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.

At this time, no new development is assumed for the period of 5 years post-annexation being analyzed in this study. Therefore, no development impact fees are projected for this period for the Island Area Annexation.

For information purposes, one-time development impact fees that could be collected by the City and the Municipal Water Department upon annexation are shown in Table 4-1. City fees include Community Development, Public Safety and Engineering fees.

4.2 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.

4.3 Utilities
Cable television, internet, power, and gas utilities are enterprise services, where fees are determined by each company's rate structure.

4.4 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 4-1.

4.5 Water and Sewer
The San Bernardino Municipal Water Department (SBMWD) charges a Sewer Capacity Fee of $3,500 per unit and a Water Connection Fee of $7,110 per unit, as shown in Table 4-1.

Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 22 Plan for Service and Fiscal Analysis
Table 4-1
Summary of City Development Impact Fees
Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
(In Constant 2024 Dollars)
Estimated
Development Fees
Development Impact Fee Category Amount Impact Fees
New Residential Units
Fee per Unit
City Fees?
Community Development Fees
Aquatic Facilities $0
Cultural Development 53326
$0
$638 $O
$1,090 $0
$9.518
Subtotal $14,571 $0
Public Safety Fees
Law Enforcement $639 se'
Subtotal $639 $0
Engineering Fees
Local Circulation Systems $233 $0
Regional Circulation Systems $2,435 $0
Storm Drain $3,926
Verdemont (Chestnut Drainage Fee -- $0.289/ sq. ft.) $957 $0 Verdemont (Palm Box Culvert/ Signal -- $0.022/ sq. ft.) $74 $o Subtotal $7,624
Total City Fees $22,835 $0
Water & Sewer - City of San Bernardino Municipal Water Department (SBMWD)" Sewer Capacity $3,500 $0
Water Connection (3/4" × 3/4") $7,110 $o
Total SBMWD Fees $10,610 $0
TOTAL FEES $33,445 $0

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 the time of application for building permits or connection to servic Upon annexation, payment of the regional circulation system fee which was the requirement of the County priot annexation will transfer to the City.

4. Represents the applicable water fees per the City of San Bernardino Municipal Water Department.

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. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 Plan for Service and Fiscal Analysis
CHAPTER 5

FISCAL IMPACTS
This chapter describes the fiscal analysis of the Meyers Road Island Area annexation. 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 2024 dollars with no adjustment for possible future inflation.

5.1 City General Fund
A small deficit of $2,474 is projected to the City General Fund for the Meyers Road Island Area Annexation at Year 5 upon annexation, as shown in Table 5-1. The projected deficit is based on recurring revenues of about $5,738 and recurring costs of about $8,212. 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 0.70 at Year 5 upon annexation.

Table 5-1
Summary of Projected General Fund Recurring Fiscal Impacts Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
(In Constant 2024 Dollars)
Year 1 Year 2 Year 3 Year 4 Year 5
General Fund 2026 2027 2028 2029 2030
Estimated Annual Recurring Revenues $5,456 $5,522 $5,591 $5,664 $5,738 Estimated Annual Recurring Costs $8,212 $8,211 $8,212 $8,212 $8,212 Estimated Annual Recurring Surplus ($2,756) ($2,689) ($2,620) ($2,548) ($2,474) Estimated Annual Revenue/Cost Ratio 0.66 0.67 0.68 0.69 0.70 Sources: Stanley R. Hoffman Associates, Inc.

Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 24 Plan for Service and Fiscal Analysis
General Fund Projected Recurring Revenues
The CFD 2018-1 (safety services) taxes, Utility User tax, and off-site and Measure-S sales taxes account for about 82 percent of the total projected General Fund revenues at Year 5, 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 Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
(In Constant 2024 Dollars)
Year 1 Year 2 Year 3 Year 4 Year 5 Percent
General Fund 2026 2027 2028 2029 2030 of Buildout
Estimated Recurring Revenues
Property tax $o $O $o $0
Property tax in lieu of VLF
Off-site retail sales and use tax 954
leasure S - sales ta> 852
ranchise ta› 548
CFD 2018-1 (safety services) ? 1,732
Charges for current services 143
Fines and forfeitures 58 58 58 58
Intergovernmental revenues 78 78 78 78
Miscellaneous revenues 56 56 56
Tow franchise revenues 28 28 28
76 76 76 76
997
Total Projected Revenues $5,522
stimated Recurring. Cos
conomic and housing developme $68
4,949
alie, precion and community service
268
rani worka nimal control Func 1,236
197
Library 153
General government - 0&M/contracts 458
General government - overhead 883
Total Recurring Costs $8,211
Estimated Net Recurring Surplus -$2,689
Estimated Revenue/Cost Ratio 0.67

1. Based on information fram the City Finance Director, per the agreement between the City and the San Bernardino County Fire Protection District (SCFPD) the City will not receive any of the basic one percent property ta 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.

3. Residential tumoveris not anticipated within first 5 years of annexation.

Sources: Stanley R. Hoffman Associates, Inc.

City of San Bemardino, Finance Director
Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 25 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 $292 per year for the Island Area annexation over the 5-year period. 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 $89 per year over the 5-year period, as shown in Panel B of Table 5-3.

Table 5-3
Summary of Projected Other Funds Recurring Revenues
Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
(In Constant 2024 Dollars)
Year 1 Year 2 Year 3 Year 4 Year 5
Other Funds 2026 2027 2028 2029 2030
A. Fund 126 - Gas Tax 1
Annual Recurring Gasoline Tax $292 $292 $292 $292 $292
B. Fund 129 - Measure 1
1/2 cent sales and road tax $89 $89 $89 $89 $89

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

Sources: Stanley R. Hoffman Associates, Inc.

Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 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 Meyers Road Island Area 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 2023-24 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 2023-24 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. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 27 Plan for Service and Fiscal Analysis
Table 6-1
City Population, Housing and Employment Assumptions
Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
Assumption Description
Population and Housing!
216,854 Total Household Population
6,376 Group Quarters Population
223,230 Total Resident Population
43,315 Single Family Units
24,278 Multi-Family Units
67,593 Total Housing Units
64,905 Occupied Housing Units

3.34 Citywide Average Household Size
Employment
112,478 Total City Employment?
Service Population?
223,230 Total Resident Population
279469 Tral Serve Weptent 50%
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), Preliminary RTP 2024 Projecions Data 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.

Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 28 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 Island Area are presented in Table 6-2. These factors are based on the City's Fiscal Year (FY) 2023-24 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. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 29 Plan for Service and Fiscal Analysis
Table 6-2
General Fund and Other Funds Recurring Revenue Factors
Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
(In Constant 2024 Dollars)
FY 2023-24
Adopted
Revenue Source Budget Projection Basis Projection Factor

GENERAL FUND
Property Taxes? n/a Case Study: Project Valuation 0.00% City general share of 1% lew Property Tax In Lieu VLE (PTVLE) * $23,000,000 Case Study $1,270 per $1,000,000 assessed valuation

73.5% of PTVLE allocated to General Fund
of 1% of projected sales and use
Sales and Use Tax $51,500,000 Taxable Sales 100% tax
Use Tax Factor Use Tax as Percent
of Sales Tax 14.9% of sales tax
Measure S - Sales Tax $46,000,000 Case Study 393.00 per $1,000 of sales and use ti Eranchise Taxes $11,781,000 Service Population = 279,469 12.15 per service populatic CFD 2018-1 (Safety Services) n/a Residential Units $400 per single family unit $372 per multi-family unit
Charges for Current Services $2,450,750 Population = 223,230 $10.98 per capita Fines and Forfeitures $1,255,500 Service Population = 279,469 $4.49 per service population Intergovernmental Revenues $1,335,000 Population = 223,230 $5.98 per capita Business Registration $8,000,000 Employment = 112,478 $71.13 per employee Miscellaneous Revenues $1,209,056 Service Population = 279,469 $4.33 per service population Tow Franchise $606,000 Service Population = 279,469 $2.17 per service population Property Transfer Tax $1,100,000 Property turnover 5.0% Residential turnover rate and
valuation assumptions $0.55 per $1,000 assessed valuation Sales Tax - Public Safety $1,300,000 Population = 223,230 $5.82 per capita Utility User Tax $21,430,500 Service Population = 279,469 $76.68 per service population GAS TAX FUND 126
State gasoline tax $5,008,561 Population = 223,230 $22.44 per capita MEASURE FUND 129
1/2% sales tax $4,808,000 City Sales and Use Tax = $51,500,000 $93.36 per $1,000 City saies 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 or he 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 taxesto 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 VLE from the project.

4. The City enacted MeasureS 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 2023-24 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), Preliminary RP 2024 Projecions Data Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 30 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 $893 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 2023-24 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 was $385 per single family unit and $358 per multi-family unit.

Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 31 Plan for Service and Fiscal Analysis
Collection of the fee began July 1, 2019, and will remain at the current rate for five years.

Beginning July 1, 2024, these rates will increase by four percent each following July 1.

Charges for Current Services. Based on estimated FY 2023-24 Adopted Budget recurring revenues of $2,450,750 and the City's population estimate, charges for current services are projected at $10.98 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 $4.49 per service population based on estimated FY 2023-24 Adopted Budget revenues of $1,255,500 and the City's service population of 279,469.

Intergovernmental Revenues. As shown in Table 6-2, these revenues are projected at $5.98 per capita based on estimated FY 2023-24 Adopted Budget revenues of $1,335,000 and the City's population estimate of 223,230.

Business Registration. These revenues are not projected for the Island Area 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 2023-24 Adopted Budget recurring revenues of $1,209,056 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 2023-24 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. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 32 Plan for Service and Fiscal Analysis
Sales Tax - Public Safety. These revenues are projected at $5.82 per capita based on the City FY 2023-24 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 2023-24 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 $22.44 per capita based on estimated FY 2023-24 Adopted Budget revenues of $5,008,561 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 | 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 $93.36 per $1,000 of total sales and use tax. This factor is based on estimated FY 2023-24 Adopted Budget revenues of $4,808,000 for Measure I sales tax and the City's total sales and use tax of $51,500,000. 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 Meyers Road Island Area Annexation are presented in Table 6-3. These factors are based on the City's Fiscal Year (FY) 2023-24 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. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 33 Plan for Service and Fiscal Analysis
Table 6-3
General Fund Recurring Cost Factors
Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
(In Constant 2024 Dollars)
FY 2023-24
Adopted Budget
Cost Category Total Net Projection Basis Cost Factor
General Government - Overhead $119914,991 $19,914,991 Share of Line Costs 12.0% of direct department costs General Government - Operations and
Maintenance (0&M)/Contracts $9,846,601 $9,846,601 Service Population = 279,469 $35.23 per service population Community and Economic Devevelopment? $11,923,799 $1,452,799 Service Population = 279,469 $5.20 per service population Police Protection $106,395,588 $106,395,588 Service Population = 279,469 $380.71 per service population Parks, Recreation and Community Services $4,596,710 $4,596,710 Population = 223,230 $20.59 per capita Public Works Services $26,567,943 $26,567,943 Service Population = 279,469 $95.07 per service population Iransfer to Animal Control Fund $3,378,783 $3,378,783 Population = 223,230 $15.14 per capita Library $2,633,501 $2,633,501 Population = 223,230 $11.80 per 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.

Net community and economic development services costs are calculated from budgeted costs minus projected one-time charges for servi renues, license revenues and permit revenues that offset the budgeted costs, as shown in Table I Sources: Stanley R. Hoffman Associates, Inc.

City of San Bernardino, Fiscal Year 2023-24 Adopted Budget City of San Bernardino, Finance Director
State of California, Department of Finance, E-S Population and Housing Estimates for Cities, Counties and the State - January 1, 2021-2023, Sacramento, California, May 2023
Southern California Association of Governments (SCAG), 2024 Regional Transportation Plan (RTP), Preliminary Data.

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 2023-24 Adopted Budget general government costs are estimated at $19,914,991 and direct departmental costs (or non-general government) are estimated at $165,342,925. Average general government costs are projected at about 12.0 percent of direct non-general government costs.

Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 Plan for Service and Fiscal Analysis
Table 6-4
Calculation of City General Government Overhead Rate
Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis (In Constant 2024 Dollars)
FY 2023-24 Adopted Budget
General Non-General
General Fund Expenditures Total Government Government
General Government
Mayor $317,840 $317,840
City Council 959,087 959,087
City Clerk 1,586,893 1,586,893
City Attorney 3,310,443 3,310,443
City Manager 2,401,885 2,401,885
Human Resources 2,587,614 2,587,614
Finance 6,218,078 6,218,078
General Government:

Transfer to Animal Control 3,378,783 3,378,783
Net Personnel 45,090 45,090
Dues and Subscriptions 122,953 122,953
Maintenance and Operations/Contractual 9,846,601 9,846,601 Debt Service 2,365,108 2,365,108
General Government Subtotal 15,758,535
Non-General Government
Community & Economic Development $11,923,799 $11,923,799 Police 106,395,588 106,395,588
Parks, Recreation and Community Services 4,596,710 4,596,710 Public Works 26,567,943 26,567,943
Library 2,633,501 2,633,501
GRAND TOTAL GENERAL FUND $185,257,916 $19,914,991 $165,342,925 Current General Government Overhead Rate
General Government Expenditures $19,914,991
divided by
Direct General Fund Expenditures $165,342,925
equals
Current General Government Overhead Rate 12.0%
Sources: Stanley R. Hoffman Associates, Inc.

City of San Bernardino, Fiscal Year 2023-24 Adopted Budget City of San Bernardino, Finance Director
General Government - Operations and Maintenance (0&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.

Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 35 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 2023-24 Adopted Budget Community and Economic Development costs of $11,923,799 are offset by one-time development related permit and fee revenues, as shown in Appendix Table B-6, to result in net costs of $1,452,799. This divided by the service population of 279,469 results in $5.20 per service population.

Police Department
Based on expenditures of $106,395,588 in the FY 2023-24 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 2023-24 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 2023-24 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. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 36 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 2023-24 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. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 37 Plan for Service and Fiscal Analysis

APPENDIX A

NEIGHBORHOOD INFRASTRUCTURE IMPROVEMENTS
Table A-1
Road, Drainage, Sewer. Parks, Trails and Open Space Phasing Spring Trails Specific Plan
Roads *
Onsite (Private)
Road Type Unit of Measure Lane MIN 0 Phase 2
Primary Access Square Feet Square Feet Lane Miles Square Feet Miles/Square Feet 153,216 25,188
Secondary Access 2.61 344,789 0.08 10,254

2.96 309,382 0.97 250,669

0.27 28,275

0.63 99,076 0.31 43,960
Cul-De-Sac lI 0.84 110,501 2.41 288,137
Total 3.65 498,005 4.70 554,401 3.96 611,041
Drainage (Basins, Storm Drain) 2
Onsite
Offsite Phase 1 Phase 2
Facility Type Unit of Measure Public Private Public Private Public Private Detention Basin Square Feet 298,277 178,392
Infiltration Trench Square Feet
Reinforced Concrete Box Lineal Feet 1,430 2,286
Reinforced Concrete Pipe Lineal Feet 3,685 7,460 2,378
Arch Culvert Lineal Feet 580
Total Lineal Feet 5,695 9,746 2378
Sewer?
Onsite
Offsite Phase 1 Phase 2
Facility Type Unit of Measure Public Private Public Private Public Private Sewer Main Lineal Feet 4,017 10,857 13,479
Parks, Trails and Open Space®
Phase 1 Phase 2
Facility Type Unit of Measure Public Private Public Private Open Space Acre 47.4 27
Graded Slopes Acre 25.18 9
12' Pedestrian/Equestrian Trail Lineal Feet 5,700 6,100 4' Hiking Trail Lineal Feet 4,600 2,700
Observation Point Each 3
Trailhead Each 2
Park Square Feet 57,331
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 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 landscaping.

Sources: Stanley R. Hoffman Associates, Inc.

J. P. Weber Group, October 2016
Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 38 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 Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
(In Constant 2024 Dollars)
Revenue Category Total Non-Recurring * Not Projected?
Property Taxes
Property Tax in Lieu of VLF $23,000,000 so $O
Sales and Use Tax
Sales and Use Tax $51,500,000 so
Measure 2 - Sales Ta
Measure 2 - Sales To $46,000,000 50 50
Eranchise Tax
Franchise Tax - So Cal Edison $1,000,000
Franchise Tax - So Cal Gas
Franchise Tax - Charter Cable TV
Franchise Tax - Verizon 8000008 5000008
Franchise Tax - AT&T (Pacific Bell)
Franchise Tax - Burtec Disposal
Total Franchise Taxes
Changes For Services
On site Plan Check Fees
Cannabis Permit Application Fee
Cannabis Permit Regulatory Fee
Passport Fees
Subdivision Filing Fee
Planning Development PR
Technology Fee Development Services L000000000005
Plan Review
C&D Application Fee
Plan Check Fee - B&S
Plan Check Fee • Firc
Board Up/Demolition
CDBG Revenue
Pendency Release
Miscellaneous Police Receipts
Sale of Photos
Traffic Offender OTS Fee
Police Tow Release
Private Property Tow Fee
Fingerprint Fee
Property Auction
False Alarm Fee
Vehicle Repossession Fee
Investigation Fee
Fireworks Enforcement
Code SFIF 00000000000000000#
Administrative Citations SFRPIP
Payoff Demand Fee
Crime Free Rental Housine
Cemetery Burial Fep
Sale of Cemetery Vaults and liners
Blanket Inspection Fee
Miscellaneous Engineering Receipt
Plan Check Fee - Engineering
Archival Fee - Development Services
NDES Storm Drain Utility Fee
NDES Inspection Fee 1,000 0
Weed Abatement Destruction 25,000
Program & Facility Use Fees 150,000
Park Energy Fee
Signal maint/energy
Class Registration Fee 5,750
Swimming Pool Fee 50,000
Burrtec Host Fee 415,000
Library Fines 6,000
Election Filing Fees 3,000
Sale of Vases 500
Non Resident Fee 500 0
Crime Prevention Revenue 400
Total Charges for Services $8,715,650 $13,500 52450,750 Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 39 Plan for Service and Fiscal Analysis
Table B-1 (page 2 of 2)
General Fund Revenues, Fiscal Year 2022-23 Adopted Budget Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
(In Constant 2024 Dollars)
Revenue Category Total Non-Recuring" Not Projected"
Fines and Forfeltures
General Fines
Code Administration Citations 0 0 69,000
Parking Citations
General Administrative Civil Penalty
Police Administrative Civil Penalty
PW Administrative Givil Penalty
Code Administrative Civil Penalty
Private Property Tow Fee
Library Fines
City Attorney Administrative Citations
Total Fines and Forfeitures $o
Intergovemmental
Motor Vehicle In Lieu Tax so $o
Other Governmental Agencies
State Aid - POST
State Mandated Cost Reimbursement
SBIAA Reimbursement 2,000
Recoverable Expense Income
San Manuel Community Credit
Water Reimbursement
Total Intergovernmental
Investment Income
Land and Building Rental/Lease
ATS Land and Building Rental
Total Use of Money and Property
Licenses and Permits
Business Registration
Miscellaneous Planning Permits 15,000
Annual Alarm Permits 50,000
Building Permits 2,000,000
Mechanical Permits 125,000
C&D Self Haul Permit 5,000
Street Cut Permits
Miscellaneous Licenses and Permits
Grading Permits
Public Works Construction Permits
On Site Permits
Mobile Home Park Permit 3,000
Total Licenses & Permits S9.,740000 $o
Miscellaneous
Miscellaneous Planning Receipts
Miscellaneous Library Receipts 4,500
Miscellaneous Receipts
Refunds and Rebates
Litigation Settlements
Restitutions
Water Fund Contributions
Vehicle Take Home Reimbursement
DUI Reimbursement
Off-Track Betting
Total Miscellaneous
Other Taxes
Tow Franchise SO $o
Transient Occupancy Tax
Property Transfer Tax
Sales Tax - Public Safety g
Cannabis Tax
Total Other Taxes
Use of Money and Property
Interest on Idle Cash $350,000 $0
Rental Income From Former EDA Properties 200,000
Vending Machine Commission 4,000
Total Use of Money and Property $554,000
Utility Users Tax
Utility Users Tax $0
General Fund Total $10,991,400 S4,145,760
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 ar lot impacted by the proposed project are not projected in the fiscal analysi Sources: Stanley R. Hoffman Associates, Inc.

City of Sun Bernardino, Fiscal Year 2023-24 Adopted Budget Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 40 Plan for Service and Fiscal Analysis
Table B-2
Fiscal Year 2022-23 Adopted Budget: Revenues for Other City Funds 1 Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
(In Constant 2024 Dollars)
Revenue Category Total Not Projected? Recurring
Fund 124 - Animal Control
Animal Licenses $210,000 $O $210,000
Miscellaneous Licenses and Permits 2,500 2,500
General Fines 5,200 5,200
Animal License Penalty 13,500 0 13,500
Animal Adoption Fee
Contracted Shelter Fee 5300 53,000
Apprehension Fee 11,000
Boarding Fee 11000
0 Field Service Fee 13,000 6,000
Owner Release Fee 13,400
Vaccination Fee 36,000 36,000
Microchip Identification Fee 31,000 31,000
Miscellaneous Receipts 12,500 12,500
Transfers from General Fund 3,306,435 3,306,435
intergovernmental
Total Animal Control Fund $3,700,535 50 $3,700,535
Fund 126 - Gas Tax
State Gasoline Tax:
- upon 121 (Section 2105or Section 2103) $1,608,248 $1,608,248 1,181,427 1,181,427
- Section 2106 716,333 716,333
- Section 2107 1,502,553 1,502,553
Subtotal $5,008,561 $5,008,561
- Section 2107.5 flat amount? 23,939 0 23,939
Use of Money and Property 5,000 5,000
Total Gas Tax Fund $5,037,500 $5,000 $5,032,500
Fund 129 - Measure
1/2 Cent Sales Tax $4,808,000 $0 $4,808,000
Federal Aid Street Construction
Subtotal $4,808,000 $4,808,000
Interest on Idle Cash 28,000 28,000
Total Gas Tax Fund $4,836,000 $28,000 $4,808,000

1. Thistable 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 2023-24 Adopted Budget Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 41 Plan for Service and Fiscal Analysis
Table B-3
Estimated In Lieu Property Tax of Vehicle License Fees (VLF) Factor Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
VLF - Assessed VLF per
Fiscal Year Property Tax In Lieut Valuation (AV)? $1,000,000 AV 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.

Cave a a rating see at 02 a 0 3023.

Table B-4
Calculation of Use Tax Factor
Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
City of San Bernardino Amount "
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 Rate? 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 tay.

Sources: Stanley R. Hoffman Associates, Inc.

California Department of Tax and Fee Administration, CDTFA, 2023 Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 42 Plan for Service and Fiscal Analysis
Table B-5
Estimated Annual Residential Turnover
Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
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 20211 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. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 43 Plan for Service and Fiscal Analysis
Table B-6
General Fund Net Community and Economic Development Cost Factor Meyers Road Island Area Annexation Plan for Service and Fiscal Analysis City of San Bernardino
(In Constant 2024 Dollars)
Category Amount
Total General Fund Community and Economic Development Costs $11,923,799 minus
Charges for Service
On Site Plan Check Fees $425,000
Cannabis Permit Application Fee 20,000
Cannabis Permit Regulatory Fee 85,000
Subdivision Filing Fee 100,000
Planning Development PR 650,000
Technology Fee Development Services 135,000
Plan Review 170,000
C&D Application Fee
Plan Check Fee - B&S 1,700,000
Board Up/Demolition 325,000
Blanket Inspection Fee 225,000
Miscellaneous Engineering Receipt 120,000
Plan Check Fee - Engineering 1,600,000
Archival Fee - Development Services
NDES Storm Drain Utility Fee 175,000
NDES Inspection Fee 1,000
Total One-Time Charges for Service $5,731,000
minus
One-Time Licenses and Permits
Miscellaneous Planning Permits $15,000
Annual Alarm Permits $50,000
Building Permits 2,000,000
Mechanical Permits 125,000
C&D Self Haul Permit 5,000
Street Cut Permits
Miscellaneous Licenses and Permits 400,000
Grading Permits 15,000
Public Works Construction Permits 380,000
On Site Permits 1,750,000
Total One-Time Licenses and Permits $4,740,000
equals
Recurring Net Community Development Costs $1,452,799
divided by
City Service Population 279,469
equals
Community Development Costs per Service Population $5.20 Sources: Stanley R. Hoffman Associates, Inc.

City of San Bernardino, Fiscal Year 2023-24 Adopted Budget City of San Bernardino, Finance Department
Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 44 Plan for Service and Fiscal Analysis

APPENDIX C

PROJECT REFERENCES
City of San Bernardino
www.sbcity.org/
Community and Economic Development
Gabriel Elliot, Director, 909.384.5357
Timothy O'Neal, Senior Management Analyst, 909.384.7276 Travis Martin, Principal Planner, 909.384.5313
Finance Department
Jeannie Fortune, Interim Director, 909.384.5242
Former Employees
Nathan Freeman, Former Director, Community and Economic Development Marim Fam, Former Deputy Finance Director
Rita Conrad, Former Interim Finance Director
Brent Mason, Former Finance Director
David Murray, Former Deputy Director/City Planner
Oliver Mujica, Former Planning Division Manager
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/
Stanley R. Hoffman Associates, Inc. Meyers Rd Island Annexation, City of San Bernardino July 3, 2024 45 Plan for Service and Fiscal Analysis

Mayor and City CouncilJuly 16, 2025

Mayor and City Council
July 16, 2025