CITY OF
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STAFF REPORT
DATE: July 27, 2026
TO: Honorable Mayor and City Council
FROM: Dr. Sean M. Moore, City Manager /�r,�
PREPARED BY: Hrant Manuelian, Director of Finance n
SUBJECT: Special Tax for Yucaipa Paramedic Program
RECOMMENDATION:
That the City Council:
Item No. 1
Adopt Resolution No. 2026-17, fixing the Special Tax for Fiscal Year 2026-2027 (FY27) for the Yucaipa Paramedic Program at the following rates:
Residential Dwelling Unit $52
Small Commercial Unit $78
Large Commercial Unit (> 10,000 sq. ft.) $156
Residential Care Facility $78 plus $3 per bed over 26
2. Provide further direction to staff.
BACKGROUND/DISCUSSION:
In Fiscal Year 1999-2000, the City assumed responsibility for the provision of fire protection and paramedic services. Up until that time, those services were provided to the community through a Special District of San Bernardino County, known as County Service Area No. 38 (CSA38). As a result of that assumption of responsibility, the City's fire protection services are funded entirely by revenues generated from property taxes that were shifted to the City from CSA 38.
The Paramedic Program (Program) was always intended to be funded entirely through a Paramedic Special Tax (PST) approved by the voters initially in 1987. The original PST equated to an annual amount equal to $24 per individual dwelling unit and $35 per individual commercial unit. Because of the escalation of costs, and the premise that the Program is to be funded entirely by the PST, the voters approved (Measure Y), an increase to the maximum annual PST in 2004 to the current amount of $52 per residential dwelling unit, $78 per small commercial unit, $156 per large commercial unit (> 10,000 sq. ft.) and $78 plus $3 per bed over 26 for residential care facility. The 2004 PST was approved by the voters with no escalation clause. As a result, the PST per unit has not increased in 22
years. Therefore, the total annual revenue is increased only by the number of new units assessed. In 2004, the voters understood that the assessment amount would be sufficient to cover the estimated and escalating costs of the Program for approximately 10 years, or through 2014. FY16 represented the first year in which revenues were not sufficient to cover the annual expenses for the Program. The paramedic services accumulated fund balance had been covering the annual deficit in the Program since FY16 until depletion occurred in FY20 and the Fire Fund became the source for the backfill.
Starting FY27, the General Fund will partially cover the annual deficit in the Program. While the original estimates of a 10-year funding bridge were exceeded and the funding model was successful for 16 years, the Program's shortfall is now reducing the reserves in the Fire Fund and the available balance in the General Fund. Actual results of the most recent available years are:
Actual
Annual Cost
Annual Revenue
Fire Fund Backfill
FY 2022/2023
$1,529,295
$1,087,351
$441,944
FY 2023/2024
$1,607,021
$1,114,602
$492,419
FY 2024/2025
$1,432,782
$1,119,322
$313,460
When actual results are not yet available, budget data is set to project the shortfall:
Budget Annual Cost Annual Revenue Fire Fund Backfill
FY 2025/2026 $2,364,188 $1,090,000 $1,274,188
Budget
Annual
Cost
Annual
Revenue
Fire Fund
Backfill
General Fund
Backfill _
FY 2026/2027 est.
$3,843,107
$15090,000
$975,475
$1,777,632
To continue collecting the PST, the City Council is required to annually adopt a resolution to levy the PST up to the maximum amount authorized for the needs of the paramedic program as set forth in Measure Y.
Staff recommends that Council set the FY27 Special Tax rates at the maximum amounts allowable, consistent with the provisions of Measure Y. The Special Tax rates are as follows:
Residential $52 per year
Small Commercial $78 per year
Large Commercial (Greater than 10,000 sq. ft.) $156 per year Residential Care Facilities $78 plus $3/per bed over 26 beds As detailed throughout this report, the revenues collected from the PST are no longer sufficient to cover the annual expenses of the Program. The Fire Fund and General Fund is covering the Program budget shortfall. A fire engine truck is dispatched to all emergency medical calls, which make up a majority of total calls, according to city data. The vehicles, manned by fire and ALS paramedic personnel, often arrive before the ambulance, and provide immediate emergency medical treatment. Yet the cost to deploy these employees and render the service has no recovery mechanism other than the current PST.
FISCAL IMPACT:
With approval of the recommendation, it is estimated that approximately $1,090,000 will be collected through special assessments for FY27. The remaining Program deficit will be funded through transfers of reserves from the Fire Fund and available General Fund balance to the Public Safety Fund.
Attachment(s):
1. Resolution No. 2026-17
ATTACHMENT 1
RESOLUTION NO. 2026-17
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF YUCAIPA,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE GOVERNING BODY
OF THE YUCAIPA PARAMEDIC PROGRAM FIXING THE SPECIAL
TAX FOR FISCAL YEAR 2026/2027
WHEREAS, that on June 2, 1987, the electors of County Service Area 38, Improvement Zone M, duly authorized a special tax levy for financing paramedic services; and WHEREAS, on March 2, 2004, the electors of the City of Yucaipa duly authorized an increase to the special tax levy for financing paramedic services; and WHEREAS, the amount of such tax shall not exceed fifty-two dollars ($52) per individual dwelling unit, seventy-eight dollars ($78) per individual small commercial unit, one hundred fifty-six ($156) per individual large commercial unit (greater than 10,000 square feet) and seventy-eight ($78) plus three ($3) per bed, over twenty-six beds, per residential care facility, per year.
NOW THEREFORE, the City Council of the City of Yucaipa, as the successor to the San Bernardino County Board of Supervisors described in the Local Agency Formation Commission Resolution No. 2638, dated March 17, 1999, acting as the governing body of the Yucaipa Paramedic Program, hereby resolves and orders:
Sectionl. That in order to fund the paramedic services budget, the special tax for fiscal year 2026/2027 shall be set at fifty-two dollars ($52) per individual dwelling unit, seventy-eight dollars ($78) per individual small commercial unit, one hundred fifty-six ($156) per individual large commercial unit (greater than 10,000 square feet) and seventy-eight ($78) plus three ($3) per bed, over twenty-six beds, per residential care facility, per year.
Section 2. That the annual assessment roll for the Yucaipa Paramedic Program for fiscal year 2026-2027 shall be set at an aggregate amount of $1,128,712, including a $0.30 per parcel County processing fee.
Section 3. The San Bernardino Auditor- Controller/Treasurer/ Tax Collector is directed to place the Direct Charge levies on the FY26/27 tax roll, including a $0.30 per parcel County processing fee with no maximum charge per parcel.
Section 4. This legislative body hereby certifies that the levy of the special tax was authorized in accordance with the provision of California Constitution Article XIII A §4 and Government Code §§ 50077 and 53978. The City Council hereby directs the San Bernardino County Auditor Controller/Tax Collector Auditor- Controller/Treasurer/Tax Collector to enter the Paramedic Emergency Medical Services Special Tax —levied at the voter -approved Measure Y (2004) rates and listed in Exhibit "A" --on the secured property -tax roll for Fiscal Year 2026-27, to
collect the tax at the same time, in the same manner, and subject to the same penalties and lien priority as ad valorem property taxes, and to remit the net proceeds to the City of Yucaipa Paramedic Services Fund.
PASSED, APPROVED and ADOPTED this 27" day of July, 2026.
Chris Venable, Mayor
ATTEST:
Ana V. Sauseda, MMC
Director of General Services/City Clerk
Yucaipa Paramedic Assessment - Exhibit A
Total Amount
sidential Dwelling Unit $52 $1,069,168
Small Commercial Unit $78 $36,644
Large Commercial Unit (> 10,000 sq. ft.) $156 $7,176
Residential Care Facility 278 plus $3 per bed over $11,295 A $0.30 County processing fee will be applied to each parcel added to the County tax roll.
FY 2026-2027- Exhibit A Page 1