AGENDA REPORT
DATE: July 28, 2025
TO: Honorable Mayor and City Council
FROM: Phillip White, Director of Finance
Ryan Blackerby, Deputy Director of Finance 10
SUBJECT: Special Assessments for the Energy Independence Program RECOMMENDATION:
Item No.
9 That the City Council adopt Resolution No. 2025-39, ordering confirmation of annual assessments to be levied for the Fiscal Year 2025-2026 Energy Independence Program, pursuant to Chapter 29 of Part 3 of Division 7 of the California Streets and Highways Code.
BACKGROUND/DISCUSSION:
On July 27, 2009, the City Council adopted Resolution No. 2009-44, which established a program to finance distributed generation renewable energy sources and energy efficiency improvements for property owners in the community. This program was called the Energy Independence Program (the "EIP") and used voluntary contractual assessments to allow property owners in the community to get loans to finance allowable energy improvements. These loans were provided by the City and repaid through annual special assessments on the County property tax roll.
Since establishment of the EIP program, the City has levied taxes annually with the County to collect these debt service repayments. Beginning with the Fiscal Year 2025-2026 (FY26) tax roll, the County has enhanced the assessment process, which, among other things, now requires an annual resolution that includes specific language, and dollar amounts for the assessments to be levied in the subsequent year.
The FY26 EIP tax roll includes 17 parcels with an aggregate annual assessment in the amount of $36,289. This amount includes principal, interest, administrative fees, and a $0.30 County processing fee. A full listing of the assessment roll by parcel number is available with the City Clerk.
Adopting Resolution 2025-39 allows the City to continue to collect repayments of funds originally loaned by the City, plus some interest and administrative fees. In FY26, the total amortization schedules for all 17 remaining active parcels contain principal repayments of $22,098, interest payments of $13,336, and $855 of administrative fees.
FISCAL IMPACT:
With approval of the recommendation, it is estimated that approximately $36,289 will be collected through assessments in FY26.
Attachment:
1. Resolution No. 2025-39
Approved by:
ATTACHMENT 1
RESOLUTION NO. 2025-39
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUCAIPA,
CALIFORNIA, ORDERING CONFIRMATION OF ANNUAL
ASSESSMENTS TO BE LEVIED FOR THE FISCAL YEAR 2025-2026
ENERGY INDEPENDENCE PROGRAM PURSUANT TO CHAPTER 29
OF PART 3 OF DIVSIION 7 OF THE STREETS AND HIGHWAYS CODE.
WHEREAS, on July 27, 2009, the City Council of the City of Yucaipa adopted Resolution No. 2009-44, establishing a program to finance distributed generation renewable energy sources and energy efficiency improvements (the "Energy Independence Program" or "EIP"), through the use of voluntary contractual assessments pursuant to Chapter 29 of Part 3 of Division 7 of the California Streets and Highways Code (the "Act"); and
WHEREAS, under the EIP, qualifying property owners voluntarily entered into contractual assessments with the City to finance allowable energy improvements on their properties; and
WHEREAS, pursuant to the terms of the contracts, the repayment of such financing is secured by annual special assessments levied on the properties; and WHEREAS, the City has caused to be prepared and filed with the City Clerk the annual assessment roll listing each participating property, the amount of each contractual assessment installment due for the upcoming fiscal year, and any administrative charges or related fees; and WHEREAS, the City Council has determined that it is necessary and appropriate to confirm and levy the contractual assessment installments for fiscal year 2025-2026 as set forth in said assessment roll.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF YUCAIPA HEREBY RESOLVES AS FOLLOWS:
Section 1. The City Council finds and determines that the foregoing recitals are true and correct and are incorporated herein by this reference.
Section 2.
Section 3.
This Resolution is adopted pursuant to and consistent with the authority granted to the City under Chapter 29 of Part 3 of Division 7 of the California Streets and Highways Code.
The City Council hereby confirms the annual assessment roll for the Energy Independence Program for fiscal year 2025-2026 shall be set at an aggregate amount of $36,288.78 (total for all parcels), including principal, interest, administrative fees and a $0.30 per parcel County processing fee with no maximum charge limit per parcel, as per the annual assessment roll listing on file with the City Clerk.
Section 4.
Section 5.
The San Bernardino Auditor- Controller/Treasurer/ Tax Collector is directed to place the Direct Charge levies on the FY25/26 tax roll, including principal, interest, administrative fees and a $0.30 per parcel County processing fee with no maximum charge limit per parcel.
This legislative body hereby certifies that the levy of the special tax was authorized in accordance with the provision of the Improvement Act of 1911(Streets and Highways Code Sections 5000 — 6794) specifically Streets and Highways Code §§ 5898.20, 5898.30, and 53936. The City Council hereby directs the San Bernardino County Auditor Controller/Tax Collector Auditor-Controller/Treasurer/Tax Collector to enter the annual installments of the voluntary contractual assessments levied under the City of Yucaipa Energy Independence Program on the secured property -tax roll for Fiscal Year 2025-26, to collect those installments at the same time and in the same manner as general ad valorem property taxes, and to remit the net collections to the City.
PASSED, APPROVED, and ADOPTED this 28th day of July, 2025.
Jon Thorp, Mayor
ATTEST:
Ana V. Sauseda, MMC
Director of General Services/City Clerk