CONSENT CALENDAR
City of San Bernardino
Request for Council Action
Date: May 20, 2026
To: Honorable Mayor and City Council Members
From: Tarik Rahmani, Director of Finance
Department: Finance & Management Services
Subject: Fiscal Year 2026-27 Assessment Levies for Previously Formed Assessment Districts. (All Wards)
Recommendation:
It is recommended that the Mayor and City Council of the City of San Bernardino, California, adopt the following Resolutions, declaring the City’s intention to levy and collect assessments for Fiscal Year 2026-27 within various assessment districts within the City of San Bernardino, approve Engineer’s Reports for each assessment district and set a public hearing for July 15, 2026:
1. Resolution No. 2026-048 for Assessment Districts Nos. 951 (Zone 1), 951 (Zone 2), 952 (Zones 1, 2, and 2A), 952 (Zone 3), 953, 956, 959 (Zone 1), 962, 963, 968, 974, 975, 976, 981, 982, 986, 989, 991, 993, 997, 1001, 1002, 1005, 1007, 1012 and 1016; and
2. Resolution No. 2026-049 for Assessment District Nos. 1017, 1019, 1020, 1023 and 1024; and
3. Resolution No. 2026-050 for Assessment District No. 1022 and Zones 1, 2 and 3 thereof; and
4. Resolution No. 2026-051 for Assessment District Nos. 1025 and 1027; and
5. Resolution No. 2026-052 for Assessment District Nos. 1028, 1029, 1030, 1031, 1032, 1035 (Zone 1), 1035 (Zone 2), 1036, 1037, 1038, 1039, 1040, 1041, 1042, 1043 (Zone 1), 1043 (Zone 2), 1045, 1046, 1047, 1048, 1049, 1050, 1051, 1052, 1054, 1055, 1056, 1057, 1059, 1060, 1063, 1064 and 1068.
City Manager's Comments
The City Manager recommends adoption of the Resolutions.
Executive Summary
The assessment of an annual fee upon properties within each assessment district provides the revenue to offset the cost of maintenance of the public improvements within each assessment district. Annually, the Mayor and City Council must consider and adopt resolutions declaring the intent to levy and collect assessments within the various assessment districts in the City. These resolutions call for a public hearing for each Engineer’s Report which determines the amount of the maximum assessment allowable for each district and specifies the amount that will be levied on assessable lots and parcels of property within each assessment district for the upcoming fiscal year.
Background
The City Council adopted Resolution 2026-039 on April 15, 2026, initiating proceedings to levy and collect assessments for Fiscal Year 2026-27 in various assessment districts previously established by the City of San Bernardino and ordered the preparation of an engineer’s report for each assessment district. The Engineer’s Reports which have been prepared by Spicer Consulting Group, LLC, the Engineer of Record, detail the assessments proposed to be levied on assessable lots and parcels of property within each of the assessment districts and have been filed with the City Clerk.
Discussion
The amount of the assessments which are proposed to be levied on all parcels of assessable land within each assessment district has been determined pursuant the methodology in the Engineer’s Report and is based on special benefit conferred upon each such parcel from the payment of the cost of the maintenance, servicing and operation of the public improvements.
The Engineer’s Reports detailing the assessments proposed to be levied and collected from the owners of property within the City’s various assessment districts for Fiscal Year 2026-27 to pay the costs of the maintenance, servicing and operating of public improvements including landscaping (only) and lighting, sewer lift stations, detention basin, storm drains, and appurtenant facilities during Fiscal Year 2026-27 for each assessment district are attached to this report.
2021-2025 Strategic Targets and Goals
This project is consistent with Key Target No. 1: Improved Operational & Financial Capacity and Key Target No. 3d: Improved Quality of Life – Improve the City’s appearance, cleanliness and attractiveness. This project will contribute to ensure that the City is clean and attractive and provide infrastructure designed for long term economic growth.
Fiscal Impact
Assessment revenues are restricted to each district and are used to fund public improvements within those assessment districts; there is no direct General Fund impact.
Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino, California, adopt the following Resolutions, declaring intention to levy and collect assessments for Fiscal Year 2026-27 within various assessment districts within the City of San Bernardino, approve Engineer’s Reports for each assessment district and set the public hearing on July 15, 2026:
1. Resolution No. 2026-048 for Assessment Districts Nos. 951 (Zone 1), 951 (Zone 2), 952 (Zones 1, 2, and 2A), 952 (Zone 3), 953, 956, 959 (Zone 1), 962, 963, 968, 974, 975, 976, 981, 982, 986, 989, 991, 993, 997, 1001, 1002, 1005, 1007, 1012 and 1016; and
2. Resolution No. 2026-049 for Assessment District Nos. 1017, 1019, 1020, 1023 and 1024; and
3. Resolution No. 2026-050 for Assessment District No. 1022 and Zones 1, 2 and 3 thereof; and
4. Resolution No. 2026-051 for Assessment District Nos. 1025 and 1027; and
5. Resolution No. 2026-052 for Assessment District Nos. 1028, 1029, 1030, 1031, 1032, 1035 (Zone 1), 1035 (Zone 2), 1036, 1037, 1038, 1039, 1040, 1041, 1042, 1043 (Zone 1), 1043 (Zone 2), 1045, 1046, 1047, 1048, 1049, 1050, 1051, 1052, 1054, 1055, 1056, 1057, 1059, 1060, 1063, 1064 and 1068.
Attachments
Attachment 1 – Resolution No. 2026-048 Assessment Districts No. 951 1016
Attachment 2 – Resolution No. 2026-049 Assessment Districts No. 1017- 1024
Attachment 3 – Resolution No. 2026-050 Assessment Districts No. 1022 Attachment 4 – Resolution No. 2026-051 Assessment Districts No. 1025, 1027
Attachment 5 – Resolution No. 2026-052 Assessment Districts No. 1028- 1068
Attachment 6 – Preliminary FY 2026-27 Engineer’s Report Volume 1 Attachment 7 – Preliminary FY 2026-27 Engineer’s Report Volume 2 Attachment 8 – Preliminary FY 2026-27 Engineer’s Report Volume 3 Attachment 9 – Preliminary FY 2026-27 Engineer’s Report Volume 4 Attachment 10 – Preliminary FY 2026-27 Engineer’s Report Volume 5 Ward:
All Wards
Synopsis of Previous Council Actions:
April 15, 2026 Mayor and City Council adopted Resolution 2026-039 Initiating Proceedings to Levy and Collect Assessments for Fiscal Year 2026-27 in various Assessment Districts Pursuant to the California Constitution and the City Charter, Appointing the Engineer of Record and Ordering Preparation of Engineer’s Reports.
CC: Eric Levit, City Manager