Local Agency
Formation Commission
for San (13ernartfino County
1601 E. 3rd Street, Suite 102
San Bernardi~o. CA 92415-0490
909 388 0480 I Fax 909 388 0481
lafco@lafco sbcaunty gov
www sbclafco.org
COMMISSIONERS
JOE BACA, Jr
Board of Supervisors
JIM BAGLEY, Vice Chair
Public Member
DR KIMBERLY COX
Special D,stncts
PHILL DUPPER
City Member
STEVEN FARRELL, Chair
Special Districts
CURT HAGMAN
Board of Supervisors
ACQUANETTA WARREN
City Member
ALTERNATE S
JESSE ARMEN DAREZ
Board of Supervisors
RICK DENISO N
City Member
JIM HARVE Y
Public Member
KEVIN KENLEY
Special D,stncts
EXECUTIVE OFFICER
SAMUEL MART INEZ
LEGAL COUNSEL
PAUi A OE SOUSA
SENT VIA EMAIL AND REGULAR MAIL
November 26, 2025
Gabriel Elliott , Director
Community Development & Housing
City of San Bernardino
290 North D St.
San Bernardino, CA 92401
Dear Mr. Elliott,
RE: Request for Extension of the December 16, 2025 Deadline for Submission of the Property Tax Transfer Resolutions Related to LAFCO 3275
LAFCO has received the City of San Bernardino's request for extension of the 60-day period for submission of the mandatory property tax resolution(s) as required by Revenue and Taxation Code Section 99.
Based on the allowed extension of an additional 30-days, the new deadline to submit the resolutions outlining the distribution of ad valorem taxes pursuant to the negotiation process for LAFCO 3275 will be no later than Thursday, January 15, 2026. Failure to provide the resolutions adopted by the City of San Bernardino and the County by this date will automatically terminate LAFCO 3275 .
Should you have any questions regarding this letter or the processing of this proposal, please do not hesitate to contact me at (909) 388-0480 or by email at [email protected] .gov.
Sincerely,
UELMARTIN~
Executive Officer
c: San Bernardino County
Matthew Erickson , Chief Financial Officer
Valerie Clay, Deputy Executive Officer
Dan Munsey, Fire Ch ief, San Berna rdino County Fire Protection District Franciliza Zyss, Chief Deputy, Property Tax Division
Ivan Ramirez, Adminis trative Analyst
City of San Bernardino
Eric Levitt, City Manage r
Sarr Bernardino
Community Development & Housing Department
November 25, 2025
Mr. Samuel Martinez, Executive Officer
Local Agency Formation Commission
1601 E 3rd Street, Suite 102
San Bernardino, CA 92415-0490
RE: LAFCO 3275 Property Tax Transfer - Request to Extend Negotiating Period Dear Mr. Martinez:
This letter serves to notify LAFCO and the affected local agencies that the negotiations between the City of San Bernardino and the County of San Bernardino are ongoing and request a 30-day extension for negotiations to continue.
Pursuant to the provision outlined in Section 99(b)(4) of the Revenue and Taxation Code, upon receipt of the estimates of the property tax revenue, the local agencies shall commence negotiations to determine the amount of property tax revenues to be exchanged between and among the local agencies. Except as otherwise provided, this negotiation period shall not exceed 60 days. If a local agency involved in these negotiations notifies the other local agencies, the County Auditor, and the Local Agency Formation Commission in writing of its desire to extend the negotiation period, the negotiation period shall be 90 days.
J /
C1rdially,
I ·\..__.. ____.,,,.
../ ~----------
Gabri e I Elliott
Director of Community Development & Housing
Cc: Eric Levitt, City Manager, City of San Bernardino
Valerie Clay, Deputy Executive Officer
Dan Munsey, San Bernardino County Fire Protection District Franciliza Zyss, Property Division Chief Deputy
Ivan Ramirez, Administrative Analyst
290 North D St, San Bernardino, CA 92401 I P: 909-998-2200 I www.sanbernardino.gov