ATTACHMENT D
General Assessment Dues Calculation for
Fiscal Year 2024/2025 &
Fiscal Year 2025/2026
OTHER
Assessed Value % OF AVG. % FY2024/2025 MONETARY Total Current Base Sales Tax + Tax Population New Assessment Total Current Population Population Fi scal Year TOTAL POP. & TOTAL Original COG AMOUNT OBLIGATIONS Assessments Property Tax Revenues & Revenues 50% P opulation/ Assessments + Jurisdiction 2024 Allocation % 2024/2025 VALUE VALUE AMOUNT Assessment (2) Assessment (3) Assessment (4) AMOUNT (3)+(4) (2)+(3)+(4) Revenues (1) Allocation % Allocation % 50% Revenue New Assessment (5) Adelanto 36,131 1.656% $3,596,818,315 1.053% 1.355% $20,880 $1,930 $5,337 $8,000 $13,337 $15,267 12,936,726 0.525% 1.090% $11,167 26,434 Apple Valley 74,322 3.407% $8,578,695,941 2.511% 2.959% $29,314 $4,216 $5,33 7 $8,000 $13,337 $17,553 28,720,359 1.165% 2.286% $23,409 40,962 Barstow 24,669 1.131% $1,977,739,250 0.579% 0.855% $19,619 $1,218 $5,337 $8 ,000 $13,337 $14,555 20,456,918 0.830% 0.980% $10,038 24,593 Big Bear Lake 4,958 0.227% $5,118,077,854 1.498% 0.863% $17,038 $1,229 $5,337 $8,000 $13,337 $14,566 18,206,508 0.738% 0.483% $4,944 19,510 Chino 92,585 4.244% $20,993,047,254 6.145% 5.194% $39,772 $7,402 $5,337 $8,000 $13,337 $20,739 77,986,285 3.162% 3.703% $37,926 58,665 Chino Hills 76,414 3.503% $15,767,964,296 4.615% 4.059% $31,555 $5,784 $5,337 $8,000 $13,337 $19,121 33,248,135 1.348% 2.426% $24,840 43,961 Colton 52,778 2.419% $5,764,831,403 1.687% 2.053% $25,949 $2,926 $5,337 $8,000 $13,337 $16,263 33,010,263 1.339% 1.879% $19,243 35,506 Fontana 214,223 9.820% $33,066,765,383 9.678% 9.749% $64,616 $13,892 $5,337 $8,000 $13, 337 $27,229 116,384,679 4.720% 7.270% $74,451 101,680 Grand Terrace 12,771 0.585% $1,563,327,798 0.458% 0.522% $16,199 $743 $5,337 $8, 000 $13,337 $14,080 5,870,302 0.238% 0.412% $4,217 18,297 Hesperia 100,087 4.588% $9,656,837,400 2.826% 3.707% $32,905 $5,283 $5,33 7 $8,000 $13,337 $18,620 23,850,539 0.967% 2.778% $28,446 47,066 Highland 55,676 2.552% $5,334,528,141 1.561% 2.057% $25,285 $2,931 $5,337 $8,000 $13,337 $16,268 23,393,445 0.949% 1.750% $17,926 34,194 Loma Linda 24,965 1.144% $3,147,294,285 0.921% 1.033% $18,855 $1,472 $5,337 $8 ,000 $13,337 $14,809 10,580,088 0.429% 0.787% $8,057 22,866 Montclair 37,211 1.706% $4,795,405,392 1.404% 1.555% $22,912 $2,215 $5,337 $8,00 0 $13,337 $15,552 28,348,995 1.150% 1.428% $14,621 30,173 Needles 4,769 0.219% $563,063,232 0.165% 0.192% $15,087 $273 $5,337 $8,00 0 $13,337 $13,610 8,681,718 0.352% 0.285% $2,922 16,532 Ontario 181,224 8.308% $43,132,248,729 12.625% 10.466% $76,124 $14,913 $5,337 $8,000 $13,337 $28,250 253,318,392 10.272% 9.290% $95,138 123,388 Rancho Cucamonga 173,316 7.945% $36,926,344,299 10.808% 9.377% $56,441 $13,361 $5,337 $8,000 $13,337 $26,698 90,082,114 3.653% 5.799% $59,387 86,085 Redlands 72,696 3.332% $14,185,198,431 4.152% 3.742% $34,528 $5,332 $5,337 $8, 000 $13,337 $18,669 69,733,638 2.828% 3.080% $31,543 50,212 Rialto 103,097 4.726% $15,919,004,372 4.659% 4.693% $44,823 $6,687 $5,337 $8,0 00 $13,337 $20,024 120,450,943 4.884% 4.805% $49,210 69,234 San Bernardino 226,541 10.385% $22,557,291,883 6.602% 8.494% $66,014 $12,103 $5,337 $ 8,000 $13,337 $25,440 132,042,144 5.354% 7.870% $80,593 106,033 Twentynine Palms 25,346 1.162% $1,348,598,932 0.395% 0.778% $18,656 $1,109 $5,337 $8,000 $13,337 $14,446 11,580,509 0.470% 0.816% $8,354 22,800 Upland 78,285 3.589% $12,849,950,347 3.761% 3.675% $32,525 $5,236 $5,337 $8,000 $13,337 $18,573 45,322,169 1.838% 2.713% $27,786 46,359 Victorville 138,202 6.335% $14,345,329,960 4.199% 5.267% $44,360 $7,505 $5,337 $8,000 $13,337 $20,842 68,906,666 2.794% 4.565% $46,748 67,590 Yucaipa 53,810 2.467% $6,386,522,866 1.869% 2.168% $24,972 $3,089 $5,337 $8, 000 $13,337 $16,426 21,095,411 0.855% 1.661% $17,011 33,437 Yucca Valley 21,594 0.990% $2,676,164,456 0.783% 0.887% $18,088 $1,263 $5,337 $8 ,000 $13,337 $14,600 9,032,004 0.366% 0.678% $6,944 21,544 County 295,763 13.558% $51,403,449,130 15.045% 14.302% $195,354 $20, 379 $5,330 $8,000 $13,330 $33,709 1,202,778,000 48.774% 31.166% $319,170 35 2,879 2,181,433 100.000% $341,654,499,349 100.00% 100.00% $991,873 $14 2,491 $133,418 $200,000 $333,418 $475,909 2,466,016,950 100% 100.000% $1,024,091 1,500,000 NOTES:
(2) Original assessment based on 50% population and 50% assessed value. Amounts are adjusted every fiscal year. (3) In FY2015/2016, the Board of Directors approved an additional $133,418 every fiscal year for Council of Government (COG) activities. (4) In FY2021/2022, the Board of Directors approved additional monetary obligations for COG activities: $66,675 for FY22-23, $133,350 for FY23-24, $200,000 for FY24-25. (1) Base sales tax (7.75%) and property tax amounts obtained from financial statements for FY 2023, except for Town of Apple Valley FY 2022, City of Adelanto FY 2022, City of Needles FY 2022, and Town of Yucca Valley FY 2022. Additional local tax is deducted for Barstow, Colton, Montclair, Ontario, Redlands, San Bernardino, Victorville, and Yucca Valley.
San Bernardino Council of Governments
General Assessment Dues Calculation
Fiscal Year 2025/2026 Budget
Additional Monetary
Obligation