Fiscal Year 2026-27 Assessment Levies for Previously Formed Assessment Districts (All Wards)

CONSENT CALENDAR
City of San Bernardino
Request for Council Action
Date:August 19, 2026
To:Honorable Mayor and City Council Members
From: Eric Levitt, City Manager;
Tarik Rahmani, Director of Finance & Management Services 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:

1. Adopt Resolution No. 2026-134 of the Mayor and City Council of the City of San Bernardino, California, Confirming the Diagram and Assessment for Assessment District No. 1022 and Zones 1, 2 and 3 thereof for Fiscal Year 2026-27; and

2. Adopt Resolution No. 2026-135 of the Mayor and City Council of the City of San Bernardino, California, Confirming the Diagram and Assessment for Assessment District Nos. 1017, 1019, 1020, 1023 and 1024 for Fiscal Year 2026-27; and

3. Adopt Resolution No. 2026-136 of the Mayor and City Council of the City of San Bernardino, California, Confirming the Diagram and Assessment 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 for Fiscal Year 2026-27; and

4. Adopt Resolution No. 2026-137 of the Mayor and City Council of the City of San Bernardino, California, Confirming the Diagram and Assessment for Assessment District 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 for Fiscal Year 2026-27; and

5. Adopt Resolution No. 2026-138 of the Mayor and City Council of the City of San Bernardino, California, Confirming the Diagram and Assessment for Assessment District Nos. 1025 and 1027 for Fiscal Year 2026-27.

City Manager Comments
The adoption of the Resolutions will confirm the Fiscal Year 2026-27 diagrams and assessments and ordering the levy and collection of assessments.

Executive Summary
On July 15, 2026, the Mayor and City Council adopted Resolutions Nos. 2026-101 through 2026-105 confirming the Fiscal Year 2026-27 diagrams and assessments and ordering the levy and collection of the assessments. After submission, the San Bernardino County Auditor-Controller/Treasurer/Tax Collector rejected the resolutions because they did not expressly state whether applicable County administrative or processing fees were included in the authorized assessment amounts or would be handled separately. The County also identified an additional issue with Resolution No. 2026-102 for Assessment District No. 1017 because it did not expressly direct the County to place the assessments on the property tax roll. The corrected resolutions add the required language without increasing the assessment amounts or changing the approved assessment methodology.

Notably, the County has accepted the City’s resolutions (in their previous form) for many years without issue. Effective this year, the County changed its annual levy resolution requirements without providing notification to the local agencies subject to its jurisdiction.

The requested actions this evening serve to meet the County’s new requirements.

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. 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 each 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.

Background
On May 20, 2026, the Mayor and City Council adopted resolutions declaring their intent to levy and collect the Fiscal Year 2026-27 assessments, approved the engineer's reports, and set public hearings for July 15, 2026. Following duly noticed public hearings at which no public comments or protests were received, the Mayor and City Council adopted Resolutions Nos. 2026-101 through 2026-105, approving the engineer’s reports and ordering the levy and collection of assessments for Fiscal Year 2026-27. The July 15 resolutions used language consistent with the City's prior-year resolution language. After submission, the County advised that additional express language was required effective Fiscal Year 2026-27. The resolutions are returning to the Mayor and City Council as consent items to incorporate additional language requested by the County of San Bernardino.

Discussion
The County's portal rejection notices stated that all five resolutions did not clearly specify whether applicable County administrative or processing fees were included in the total assessment amounts or would be handled separately. In a subsequent notice concerning Resolution No. 2026-102 and Assessment District No. 1017, the County also stated that the resolution did not expressly direct the Auditor-Controller/Treasurer/Tax Collector to place the assessments on the tax roll.

To keep the Fiscal Year 2026-27 assessments on schedule for the current tax roll, the County offered a one-time accommodation allowing the City to submit a signed interim letter by August 7, 2026, followed by corrected Council-approved resolutions no later than September 15, 2026. The City submitted the interim letter, and the County confirmed its acceptance on August 7, 2026. Acceptance of the interim letter did not eliminate the requirement to submit corrected resolutions.

On August 19, 2026 the Mayor and City Council will consider adoption of revised resolutions confirming the diagrams and assessments and ordering the levy and collection of assessments within the applicable assessment districts for Fiscal Year 2026-

27. The corrected resolutions expressly direct the County to place the assessments on the Fiscal Year 2026-27 property tax roll and state that the total assessment amounts include applicable County administrative and processing fees. The corrections do not increase the assessment amounts previously approved or change the methodology used to calculate the assessments. The annual assessments provide revenue to offset the costs of maintaining, servicing, and operating the public improvements that specially benefit properties within each assessment district. These improvements include, as applicable, public landscaping, lighting, sewer lift stations, detention basins, storm drains, and appurtenant facilities.

Strategic Targets and Goals
This project is consistent with Key Target No. 1: Improved Operational & Financial Capacity and Key Target No. 3d: 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
This corrective action does not increase the assessment amounts previously approved by the Mayor and City Council or change the assessment methodology. No additional General Fund impact is anticipated. The corrected resolutions state that applicable County administrative and processing fees are included in the total assessment amounts placed on the tax roll. Assessment district revenues fund the maintenance, servicing, and operation of improvements that specially benefit properties within each district.

Conclusion
It is recommended that the Mayor and City Council of the City of San Bernardino, California:

Attachments
Attachment 1 - Resolution 2026-134 - Diagram and Assessments 1022 and Zones 1, 2, and 3
Attachment 2 - Resolution 2026-135 - Diagram and Assessments 1017, 1019, 1020,1023, and 1024
Attachment 3 - Resolution 2026-136 - Diagram and Assessments 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
Attachment 4 - Resolution 2026-137 - Diagram and Assessments 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
Attachment 5 - Resolution 2026-138 - Diagram and Assessments 1025 and 1027 Attachment 6 – County of San Bernardino Rejection Notice Ward:

All Wards
Synopsis of Previous Council Actions:

April 15, 2026 Mayor and City Council adopted Resolution 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.

May 20, 2026 City Council adopted resolutions declaring intention to levy and collect assessments for Fiscal Year 2026-27 within the various assessment districts within the City of San Bernardino, approved engineer’s reports for each assessment district and provided notice of the time and place of hearing on proposed assessments in each assessment district.

July 15, 2026 Mayor and City Council conducted duly noticed public hearings regarding the proposed assessments for Fiscal Year 2026-27 within the various assessment districts. No public comments or protests were received.

Following the close of the public hearings, the Mayor and City Council adopted resolutions confirming the diagrams and assessments and ordering the levy and collection of the assessments.

Mayor and City CouncilAugust 19, 2026

Mayor and City Council
August 19, 2026