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how much area is occupied by the species. The eastern Joshua tree is also present in California, but is not considered in this bill or this analysis.
Threats to western Joshua trees. Populations of western Joshua trees within California have declined following European settlement of the Mojave Desert region, primarily due to habitat loss and degradation related to agricultural conversion and development. CDFW estimates that approximately 30% of the habitat occupied by western Joshua trees in California may have been modified between European settlement and the present. Habitat loss, wildfires, aridification, and other climate change effects are major threats to the western Joshua tree.
For example, in 2020, the Dome Fire incinerated 1.3 million Joshua trees in a part of the Mojave National Preserve called the Cima Dome. While potentially less immediate than other threats, climate change could represent an existential threat to the western Joshua tree.
CDFW expects that some of the effects of climate change (e.g., increased temperatures and decreased total water availability locally) will likely contribute to a decline in populations of western Joshua trees within California through the end of the 21st century. CDFW estimated that 7.2% of the western Joshua tree range has been converted.
Proposed CESA listing. In response to this threat, the western Joshua tree was proposed for listing as threatened under CESA at the Commission in late 2019. The Commission accepted the western Joshua tree as a candidate species in 2020 and has not made a final decision on the listing yet. While a candidate for listing, the western Joshua tree has similar protections to those of a listed species. This includes take prohibitions and take authorization through permits obtained from CDFW. Since becoming a candidate, take permits were issued under FGC § 2081 and § 2084.
The Western Joshua Tree Conservation Act. To provide protections to western Joshua trees and hopefully prevent an official listing while enabling development, WJTCA was enacted in 2023 (see Related Legislation and Existing Law). WJTCA prohibits the importation, export, take, possession, purchase, or sale of any western Joshua tree in California unless authorized by CDFW. WJTCA authorizes CDFW to issue permits for the incidental take of one or more western Joshua trees if the permittee meets certain conditions. Permittees may pay specified fees in lieu of conducting mitigation activities. WJTCA also authorizes CDFW to issue permits for the removal of dead western Joshua trees and the trimming of live western Joshua trees under certain circumstances.
Pursuant to the WJTCA, CDFW may enter into an agreement with any county or city to delegate limited authority to permit the take of a western Joshua tree associated with developing single-family residences, multifamily residences, accessory structures, and public works projects (Delegation Agreements). Delegation Agreements for this purpose limit the number of trees that may be taken depending on the type of project. CDFW may similarly enter into Delegation Agreements with any county or city to permit the removal of dead western Joshua trees and the trimming of live western Joshua trees. Delegation Agreements became available as of February 28, 2024. To date, no delegation agreements have been approved.
Under WJTCA, all in-lieu fees collected will be deposited into the Conservation Fund for appropriation to CDFW solely for the purposes of acquiring, conserving, and managing
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western Joshua tree conservation lands and completing other activities to conserve the western Joshua tree. Additionally, WJTCA requires CDFW to develop and implement a western Joshua tree conservation plan in collaboration with governmental agencies, California Native American tribes, and the public. CDFW must also develop annual reports assessing the conservation status of the western Joshua tree and submit them to the Commission and the State Legislature no later than January 1 of each year, starting in 2025.
The Commission is expected to postpone final consideration of the petition to list the western Joshua tree until CDFW submits an updated status review to the Commission by no later than January 1, 2033.
WJTCA Conservation Plan. The Conservation Plan establishes conservation management actions necessary to conserve the western Joshua tree and objective, measurable criteria to assess the effectiveness of such actions. These include:
• Avoidance and minimization of impact— retain healthy trees, implement avoidance buffers, tree relocation, collect and store seeds, and minimize impacts from fire. • Land conservation and management— identify, protect, and manage priority conservation lands, restore and enhance habitat, and develop and implement a seed conservation strategy.
• Tribal co-management— establish co-management principles. • Research to inform long-term conservation— assess genetic variation, study yucca moth, and study salvage and relocation methods.
• Education and awareness.
WJTCA by the numbers. CDFW also implemented two permitting systems: as of March 2026, 106 WJTCA ITPs and 742 hazardous management permits have been issued. Through 2023–2025, 23,854 trees have been authorized for lethal removal. Each permit type takes on average the following number of trees: single-family residence (41), multi-family residence (133), accessory structures (7), public works projects (246), commercial projects (176), and industrial projects (306). As of March 2026, $14.4 million has been collected from permits, with 283 acres being conserved but with more acquisitions planned for this year now that CDFW has contracted with consultants to pursue new conservation opportunities.
Recent WJTCA implementation updates. The WJTCA included various triggers to evaluate the effectiveness of the act [see Existing Law #5 (h) and (l)]. Beginning in 2026, and at least every two years thereafter, the Commission shall review the status of the western Joshua tree and the effectiveness of the Conservation Plan in conserving the species. Concurrent with each review, CDFW will make recommendations to the Commission, as necessary, for amendments to the Conservation Plan to ensure the conservation of the western Joshua tree.
CDFW has recently concluded public comments on the Conservation Plan and expects to present recommendations to the Commission at the August meeting.
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By December 31, 2026, and every three years afterward, CDFW is required to adjust fees as necessary to ensure the conservation of the western Joshua tree using “total cost accounting when determining the adequacy of the fees for ensuring conservation of the species, including ensuring sufficient funds for land acquisition or conservation easement costs, monitoring costs, restoration costs, transaction costs, and the amount of endowments for land management or easement stewardship costs.” Initial review by CDFW indicates that fees are currently insufficient to satisfy the standards of the WJTCA and will be evaluating alternative fee schedules. Notably, in public meetings, CDFW staff have indicated that they intend to seriously explore reducing the fee burden on small impact projects, such as those for single-family residences, which are a small portion of fee revenues. CDFW is currently drafting an initial statement of reasons for the regulation change, which is expected to be released this May and will be followed by a public comment period and public meeting in the summer.
WJTCA and CEQA. CDFW permits the take of a species listed under CESA through ITPs.
ITPs enable the take of a CESA-listed species during an otherwise lawful activity. CDFW’s issuance of an ITP is considered a discretionary action under CEQA, so before CDFW can issue an ITP, the applicant must have completed the necessary steps under CEQA.
CDFW must also comply with CEQA to issue a take authorization under the WJTCA.
CDFW acknowledges that these new regulatory requirements and associated costs can be particularly burdensome on project proponents and property owners seeking individual ITPs for small-scale projects with limited impacts to western Joshua trees. CDFW is currently drafting a Programmatic Environmental Impact Report (PEIR) that is intended to provide a streamlined mechanism of CEQA compliance for property owners or land managers engaging in actions that have potential to result in limited take of western Joshua tree, as authorized under the WJTCA. The PEIR also includes coverage of actions by CDFW on its own properties. On November 18, 2025, CDFW noticed its preparation of the PEIR and expects to release the document by fall with certification by early 2027. 3) Proposed committee amendments. To better align this bill with existing thresholds and protections for western Joshua trees under WTCA, the Committee may wish the author to take the following amendments:
Amendments to Section 1, regarding delegated agreements:
(c) (3) (C) The project will take no more than 10 individual western Joshua trees on the project site where the project proponent proposes to construct a single-family residence, multifamily residence, accessory structure, commercial project, or industrial project, or no more than 40 individual western Joshua trees on the project site on which a project proponent proposes to construct a commercial or industrial project or public agency proposes to undertake a public works project. Before authorizing the take of more than 20, but no more than 40, individual western Joshua trees for a public works project, the county or city shall obtain the department’s written concurrence that the project has avoided and minimized the take of western Joshua trees to the maximum extent practicable.
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(d) Any person or public agency receiving a take authorization pursuant to this chapter for a project that meets the criteria set forth in paragraph (1) of either subparagraph (A) or subparagraph (B) of paragraph (1) may elect, in lieu of satisfying the mitigation obligation provided for in paragraph (3) of subdivision (a), to pay fees in the amounts provided in paragraph (2) for deposit into the fund.
(d) (1) (B) Any single-family residence, multifamily residence, accessory structure, or public works project receiving a permit issued by a county or city pursuant to an agreement with the department pursuant to subdivision (c), regardless of location.
Amendments to Section 2, regarding new permit authority:
1927.3.5. (a) Notwithstanding Section 1927.3 and 1927.4, the department may authorize by permit, without payment of fees or other mitigation, both of the following:
(1) The removal of no more than 10 trees or trimming of western Joshua trees by an owner of an existing single-family residence of a if the western Joshua tree that is either of the following:
(A) Within 30 feet of the existing single-family residence or within 15 feet of an existing accessory structure.
(B) Within the construction footprint, or within 15 feet of the construction footprint, of a new accessory structure that is proposed to be constructed for the existing single-family residence.
(2) The removal of no more than 40 trees or trimming of western Joshua trees by a developer owner of a public works project of a if the western Joshua tree that is within the construction footprint, or within 15 feet of the construction footprint, of the a public works project to repair, rehabilitate, replace, or maintain an existing structure. (b) A property owner or public works project developer owner of a public works project seeking a permit shall submit a request to the department on a form to be provided by the department that requires the following information:
(1) The name, telephone number, mailing address, and email address of the property owner or public works project developer owner of a public works project seeking the permit. (2) The street address of the single-family residence or public works project on which each western Joshua tree requested to be removed or trimmed is located. If a street address is not available, the property owner or owner of a public works project developer shall include the assessor’s parcel number.
(3) A statement as to whether each western Joshua tree requested to be removed or trimmed meets the conditions described in subparagraph (A) or (B) of paragraph (1), or paragraph (2), of subdivision (a).
(4) The size class of each western Joshua tree requested to be removed or trimmed, in accordance with paragraph (1) of subdivision (a) of Section 1927.3.
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(5) The distance of each western Joshua tree requested to be removed or trimmed from the single-family residence, existing accessory structure, or construction footprint of a new accessory structure that is proposed to be constructed or of the public works project. (6) Photographs of each western Joshua tree requested to be removed or trimmed that depict its location relative to the single-family residence, existing accessory structure, or construction footprint of a new accessory structure that is proposed to be constructed or of the public works project.
(c) Within 60 days of receipt of a request for a permit pursuant to subdivision (b), the department shall do either of the following:
(1) Notify the property owner or owner of public works project developer that the department will issue a permit for the removal or trimming of the western Joshua tree. (2) Deny the request if the request does not demonstrate a permit can be issued pursuant to this section. A denial shall include a brief description explaining why a permit cannot be issued.
(d) Division 13 (commencing with Section 21000) of the Public Resources Code shall not apply to the issuance of a permit pursuant to paragraph (1) of subdivision (a). 4) Arguments in support. Several entities write in support of this bill sharing the sentiment that this bill provides practical relief from WTCA for construction needs and for homeowners. They note that this bill will help keep essential projects on schedule, increase the predictability for project managers, and reduce fee burden for home-owners. 5) Arguments in opposition. Environmental groups write in with oppose and oppose unless amended positions. They believe that this bill will erode the safeguards of WJTCA. They also indicate that many of the provisions of this bill touch on ongoing efforts at CDFW to ease fees and regulatory burden on smaller projects, such as those that may occur near a single-family property. They worry that the weakening of mitigation requirements and fee reduction in this bill would “jeopardize the long-term effectiveness of [WJTCA], which may result in the need to finalize the listing of the western Joshua tree under the [CESA].” 6) Double referral. This bill is also referred to the Assembly Natural Resources Committee. 7) Related legislation. AB 1663 (Wallis) of the current legislative session exempts from the WJTCA any project or activity located within a parcel that contains, or will contain, a singlefamily residence that meets certain requirements. AB 1663 has been referred to this Committee.
SB 1061 (Ochoa Bogh) of the current legislative session would define “take” in the WJTCA to not include unintentionally or accidentally causing the death of a western Joshua tree.
Further, would exempt from the WJTCA any western Joshua tree relocation within the same parcel or relocation to a contiguous parcel that is owned by the same person. SB 1061 is set for hearing in the Senate Natural Resources and Water Committee.
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SB 1062 (Ochoa Bogh) of the current legislative session would grant CDFW authority to establish a project-specific conditions under the WJTCA for a project related to lifesustaining services, as defined, which may include project-wide standards for avoidance, minimization, or mitigation measures; a reduction or waiver of in-lieu mitigation fees, or other compliance flexibility that CDFW deems appropriate. SB 1062 is set for hearing in the Senate Natural Resources and Water Committee.
SB 1063 (Ochoa Bogh) of the current legislative session would grant CDFW authority to issue WJTCA permits, without payment of fees or other mitigation, for the take of western Joshua trees for the maintenance, operation, or construction of a life-sustaining service, as defined, connection to a single-family or multifamily residence, including distribution infrastructure, as defined. SB 1062 is set for hearing in the Senate Natural Resources and Water Committee.
AB 1089 (Carillo) of 2025 would have authorized CDFW to enter into an agreement with any city to delegate to the city the taking of a western Joshua tree associated with commercial and industrial projects. Would have included a mechanism to permit the removal or trimming of a western Joshua tree within 100 feet of an existing single-family home and associated structures. AB 1089 was vetoed by the Governor:
“While I recognize the desire to expand this delegated authority to include the taking of these trees where commercial and industrial projects are sited, this bill goes too far in authorizing the blanket removal of these trees near single-family homes that will ultimately undermine Western Joshua Tree protections and conservation requirements under the Act. Furthermore, this bill would increase the complexity and time required to manage the permitting process as modified by this measure.
For these reasons, I cannot sign this bill.”
AB 2443 (Carillo) of 2024 was substantially similar to AB 1089, but was amended into a bill about transaction and use tax (Chapter 961, Statutes of 2024).
SB 122 (Committee on Budget and Fiscal Review), Chapter 51, Statutes of 2023 enacted the WJTCA.
AB 1008 (Bauer-Kahan) of 2023 was the policy bill that established the WJTCA and enabled negotiation. AB 1008 was amended to address an issue related to consumer privacy.
AB 1183 (Ramos), Chapter 380, Statutes of 2021, establishes the California Desert Conservation Program at the Wildlife Conservation Board to acquire, preserve, restore, and enhance desert habitat within the California deserts region.
SR 116 (Allen, Hertzberg, Hill, Leyva, and Stern) of 2018 declares the California Desert an ecological treasure, and proclaims that we should secure for the American people of this and future generations an enduring heritage of biodiversity, wilderness, national parks, and public land values in the California Desert.
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REGISTERED SUPPORT / OPPOSITION:
Support
Associated General Contractors, California Chapters
California Association of Realtors
California Building Industry Association
Community Water Systems Alliance
Palmdale Water District
Opposition
Sierra Club
Oppose Unless Amended
California Native Plant Society
Center for Biological Diversity
Defenders of Wildlife
Native American Land Conservancy
The Mojave Desert Land Trust
Analysis Prepared by: Stephanie Mitchell / W., P., & W. / (916) 319-2096
Chapter 11.5 (commencing with Section 1927) is added to Division 2 of the Fish and Game Code, to read:
CHAPTER 11.5. Western Joshua Tree Conservation Act
1927. This chapter shall be known, and may be cited as, the Western Joshua Tree Conservation Act.
1927.1. For purposes of this chapter, the following definitions apply:
(a) “Accessory structure” means a subordinate structure, the use of which is incidental to an existing or contemporaneously constructed single-family residence, including, an accessory dwelling unit, addition to an existing single-family residence, garage, carport, swimming pool, patio, greenhouse, storage shed, gazebo, septic tank, sewer connection, solar panels, fence, or gravel or paved driveway. (b) “California Endangered Species Act” means the act established pursuant to Chapter 1.5 (commencing with Section 2050) of Division 3. (c) “Conserve” or “conservation” means to use, and the use of, methods and procedures that are necessary to bring species listed pursuant to Chapter 1.5 (commencing with Section 2050) of Division 3 to the point at which the measures provided pursuant to Chapter 1.5 (commencing with Section 2050) of Division 3 are no longer necessary, and for species that are not listed to maintain or enhance the condition of the species so that listing will not become necessary. (d) “Dead western Joshua tree” means a western Joshua tree that meets at least one of the following criteria:
(1) Has not burned and has no green leaves, no new growth on the main stem, and no basal sprouts.
(2) Has partially or fully burned at least 18 months prior and otherwise satisfies paragraph (1).
(3) Has fallen and is completely detached from its roots or has fallen and its roots are no longer in contact with the soil.
(e) “Desert native plant specialist” means an arborist certified by the International Society of Arborists, or an individual with at least five years of professional experience with relocation or restoration of native California desert vegetation. (f) “Fee” means the elective fee described in subdivisions (d) and (e) of Section
1927.3, which is to be deposited into the fund.
(g) “Fund” means the Western Joshua Tree Conservation Fund as described in Section 1927.5.
(h) “Multifamily residence” means an apartment building, rowhouse, town house, condominium, or manufactured building that consists of two or more attached dwelling units designed for occupancy by two or more families living independently of one another.
(i) “Public works project” means a project involving the erection, construction, alteration, repair, or improvement of any public structure, building, road, or other public improvement of any kind.
(j) “Relocated” or “relocation” means the removal of a living western Joshua tree and a sufficient portion of its root mass from the ground and transplanting it. (k) “Single-family residence” means a single detached building that has been, or will be, constructed and used as living facilities, including provisions for sleeping, eating, cooking, and sanitation, as required by the California Building Standards Code, for not more than one household.
(l) “Western Joshua tree” means Yucca brevifolia, an evergreen, tree-like plant that has been treated as a member of the asparagus family (Asparagaceae). 1927.2. (a) No person or public agency shall import into this state, export out of this state, or take, possess, purchase, or sell within this state, a western Joshua tree or any part or product of the tree, except as authorized pursuant to any of the following, as applicable:
(1) This chapter.
(2) The California Endangered Species Act.
(3) The Natural Community Conservation Planning Act (Chapter 10 (commencing with Section 2800) of Division 3).
(b) During any period in which the western Joshua tree has been designated by the commission as a candidate for listing under the California Endangered Species Act, any person or public agency seeking a take authorization for the western Joshua tree may obtain a take authorization as provided by the California Endangered Species Act or by electing to pay the fees set forth in Section 1927.3.
(c) (1) This chapter is a change in state law, within the meaning of paragraph (1) of subdivision (c) of Section 2075.5, that has a direct and significant impact on the commission’s determination as to whether the petitioned action is warranted.
Pursuant to subdivision (c) of Section 2075.5, the commission shall reopen the administrative record for the commission’s determination for the purpose of assessing the impact of the conservation program established by this chapter. (2) In making the assessment described in paragraph (1), the commission shall consider all of the following:
(A) The effectiveness of any conservation measures funded through expenditures of fees by the department pursuant to Section 1927.5.
(B) The conservation plan developed by the department and approved by the commission pursuant to Section 1927.6.
(C) Any annual reports submitted to the commission by the department pursuant to Section 1927.7.
(D) Any recommendations submitted to the commission by the department pursuant to subdivision (a) of Section 1927.8.
(E) The fee adjustments, if any, adopted by the department pursuant to subdivision (b) of Section 1927.8.
(F) An updated status review to be submitted to the commission by the department no later than January 1, 2033, unless the commission directs the department to submit the updated status review sooner.
(d) If the commission determines that listing the western Joshua tree as endangered or threatened pursuant to the California Endangered Species Act is not warranted, this chapter shall remain operative and the authorization of take of a western Joshua tree shall be pursuant to this chapter.
(e) If the commission determines that listing the western Joshua tree as endangered or threatened pursuant to the California Endangered Species Act is warranted, this chapter shall become inoperative and the authorization of take of a western Joshua tree shall only be pursuant to Chapter 1.5 (commencing with Section 2050) of Division 3 or pursuant to the Natural Community Conservation Planning Act (Chapter 10 (commencing with Section 2800) of Division 3). (f) Upon the approval of a natural community conservation plan that provides for
the conservation of the western Joshua tree as a covered species, the authoriza tion of take of a western Joshua tree for any project or activity covered by the plan shall only be pursuant to Chapter 10 (commencing with Section 2800) of Division 3. (g) The provisions of the Native Plant Protection Act (Chapter 10 (commencing with Section 1900)), and the California Desert Native Plants Act (Division 23 (commencing with Section 80001) of the Food and Agricultural Code), shall not apply to the western Joshua tree.
(h) This section shall not preclude the department from authorizing, by permit or memorandum of understanding, the taking, possession, purchase, or sale within the state of a western Joshua tree to aid the conservation and recovery of the western Joshua tree, or entering into memoranda of understanding with California Native American tribes to provide for the taking and possession of western Joshua trees for tribal cultural purposes, or as otherwise required by applicable law. (i) Any authorization issued by the department pursuant to Section 2081 or 2084, before the enactment of this chapter, to import, export, take, possess, purchase, or sell a western Joshua tree shall be valid and remain in effect after the enactment of this chapter pursuant to the terms of the authorization. 1927.3. (a) The department may authorize, by permit, the taking of a western Joshua tree if all of the following conditions are met:
(1) The permittee submits to the department for its approval a census of all western Joshua trees on the project site, including size information and photographs, that categorize the western Joshua trees according to the following size classes:
(A) Less than one meter in height.
(B) One meter or greater but less than five meters in height. (C) Five meters or greater in height.
(2) The permittee avoids and minimizes impacts to, and the taking of, the western Joshua tree to the maximum extent practicable. Minimization may include trimming, encroachment on root systems, relocation, or other actions that result in detrimental but nonlethal impacts to a western Joshua tree. (3) The permittee mitigates all impacts to, and taking of, the western Joshua tree.
The measures required to meet this obligation shall be roughly proportional in extent to the impact of the authorized taking of the species. When various measures are
available to meet this obligation, the measures required shall maintain the permittee’s objectives to the greatest extent possible. All required measures shall be capable of successful implementation. The permittee shall ensure adequate funding to implement the mitigation measures. In lieu of completing the mitigation obligation on its own, the permittee may elect to satisfy this mitigation obligation by paying fees, pursuant to the fee schedule in subdivision (d) or (e), for deposit into the fund.
(4) (A) The department may include permit conditions that require the permittee to relocate one or more of the western Joshua trees. If relocation is required, the permittee shall implement measures to assist the survival of relocated trees, and to comply with any other reasonable measures required by the department to facilitate the successful relocation and survival of the western Joshua trees. These relocation measures shall include, but are not limited to, all of the following:
(i) A requirement that the relocated western Joshua tree is placed in a location and with proper orientation to improve its survival.
(ii) A requirement that western Joshua trees are relocated at a time that maximizes their survival when feasible.
(iii) A requirement that a desert native plant specialist be onsite to oversee relocation.
(B) The department may limit relocation to certain size classes of trees. (C) By July 1, 2024, the department shall adopt guidelines and relocation protocols, based on the best available science, to relocate western Joshua trees successfully.
The department shall consult with desert native plant specialists as part of the development of these guidelines and relocation protocols. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to the development, adoption, or amendment of guidelines and relocation protocols pursuant to this subparagraph. (b) For purposes of this section, each western Joshua tree stem or trunk arising from the ground shall be considered an individual tree requiring mitigation, regardless of its proximity to any other western Joshua tree stem or trunk. (c) The department may enter into an agreement with any county or city to delegate to the county or city the ability to authorize the taking of a western Joshua tree associated with developing single-family residences, multifamily
residences, accessory structures, and public works projects concurrent with its approval of the project, if all of the following conditions are met:
(1) The county or city adopts an ordinance that requires as a condition of any approval or permit issued under the authority of an agreement entered into pursuant to this subdivision satisfaction of the requirements of this chapter. (2) Except as provided otherwise in this subdivision, the county or city ensures that the permittee satisfies all of the requirements of subdivision (a) of this section. (3) The project will take no more than 10 individual western Joshua trees on the project site where the project proponent proposes to construct a single-family residence, multifamily residence, or accessory structure, or no more than 40 individual western Joshua trees on the project site on which a public agency proposes to undertake a public works project. Before authorizing the take of more than 20, but no more than 40, individual western Joshua trees for a public works project, the county or city shall obtain the department’s written concurrence that the project has avoided and minimized the take of western Joshua trees to the maximum extent practicable.
(4) The county or city shall collect any fees for permits issued and remit them quarterly to the fund as directed by the department.
(5) The county or city entering into an agreement pursuant to this subdivision may impose a reasonable fee to cover the administrative costs of issuing the permit. (6) (A) The department retains express authority to suspend or revoke the county or city’s take authorization in the event the department determines the county or city has violated the terms of the agreement, or this chapter, the county or city fails to implement or enforce the terms of the agreement or this chapter, or the department determines that the local population of western Joshua trees within, or in the vicinity of, that county or city needs further protection. The county or city shall conduct an annual assessment of the status of the local population within the county or city and submit the assessment to the department. The department shall determine if the population needs further protection to provide for the conservation of the species.
(B) The department shall adopt standardized survey and assessment methods for the annual assessment required pursuant to subparagraph (A), including requiring that a desert native plant specialist conduct the assessment. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government
Code shall not apply to the development, adoption, or amendment of standardized survey and assessment methods pursuant to this subparagraph. (7) The county or city shall be required to submit to the department quarterly reports documenting the number of permits issued, photographs and other evidence demonstrating that take and other impacts were avoided and minimized to the maximum extent practicable, the number and size class of western Joshua trees authorized to be taken, the number of western Joshua trees encroached upon, the number of western Joshua trees lethally removed, the number and location of western Joshua trees relocated, the amount of fees collected, and other information required by the department in the agreement. (d) Any person or public agency receiving a take authorization pursuant to this chapter for a project that meets the criteria set forth in paragraph (1) may elect, in lieu of satisfying the mitigation obligation provided for in paragraph (3) of subdivision (a), to pay fees in the amounts provided in paragraph (2) for deposit into the fund.
(1) (A) Any project in the area bounded by the intersection of Highway 99 and Highway 58, then east along Highway 58 to the intersection of Interstate 15, then north along Interstate 15 to the intersection of Highway 247, then south along Highway 247 to the intersection of Highway 18, then west along Highway 18 to the intersection of Highway 138, then west and north along Highway 138 to the intersection of Interstate 5, then north along Interstate 5 to the intersection of Highway 99, then north along Highway 99 to Highway 58.
(B) Any project receiving a permit issued by a county or city pursuant to an agreement with the department pursuant to subdivision (c), regardless of location. (2) (A) One thousand dollars ($1,000) for each western Joshua tree five meters or greater in height.
(B) Two hundred dollars ($200) for each western Joshua tree one meter or greater but less than five meters in height.
(C) One hundred fifty dollars ($150) for each western Joshua tree less than one meter in height.
(e) Any person or public agency receiving a take authorization pursuant to this chapter for a project that meets the criteria set forth in paragraph (1) may elect, in lieu of satisfying the mitigation obligation provided for in paragraph (3) of
subdivision (a), to pay fees in the amounts provided in paragraph (2) for deposit into the fund.
(1) (A) Notwithstanding paragraph (1) of subdivision (d), any project within two miles of Joshua Tree National Park, or any unit of the state park system. (B) Any project that does not meet the criteria set forth in paragraph (1) of subdivision (d).
(2) (A) Two thousand five hundred dollars ($2,500) for each western Joshua tree five meters or greater in height.
(B) Five hundred dollars ($500) for each western Joshua tree one meter or greater but less than five meters in height.
(C) Three hundred forty dollars ($340) for each western Joshua tree less than one meter in height.
(f) Upon request, the department may authorize a reduction in the amount of the fees prescribed by subdivisions (d) and (e) for any western Joshua tree conserved by a project proponent through the acquisition of compensatory habitat mitigation land otherwise required by law for the project.
(g) (1) The permittee shall bear responsibility for implementing measures to assist the survival of western Joshua trees relocated pursuant to paragraph (4) of subdivision (a).
(2) Unless specifically required by written agreement, a landowner that agrees in writing to allow western Joshua trees to be relocated onto land it owns shall not be liable for the continued survival of the western Joshua trees, shall not be required to manage or maintain the translocated western Joshua trees, and shall not be required to change existing land use practices, provided that the land use practices do not result in the taking, possession, sale, or further translocation of the western Joshua trees.
1927.4. (a) The department may issue a permit to authorize either the removal or trimming of dead western Joshua trees or the trimming of live western Joshua trees. (1) Upon receipt of a permit and payment of any applicable administrative fees, a property owner or its agent may remove a detached dead western Joshua tree or the detached limb of a western Joshua tree. All other removals and all trimming of western Joshua trees authorized by permits issued pursuant to this subdivision shall
be completed by a desert native plant specialist.
(2) The department may issue permits pursuant to this section, without payment of fees or other mitigation, provided that the dead western Joshua trees or any limbs to be removed meet one of the following:
(A) Have fallen over and are within 30 feet of a structure. (B) Are leaning against an existing structure.
(C) Create an imminent threat to public health or safety. (3) A property owner seeking a permit pursuant to this subdivision shall submit a permit request to the department on a form to be provided by the department that requires the following information:
(A) The name, telephone number, mailing address, and email address of the property owner seeking the permit.
(B) The street address of the property on which the western Joshua trees to be removed or trimmed are located. If no street address is available, the property owner shall include the assessor’s parcel number.
(C) Photographs of the western Joshua trees that visually depict the dead trees or the trees to be trimmed and that demonstrate that the western Joshua tree meets one or more of the requirements of paragraph (2).
(D) A signed attestation from the property owner or signed certification by a desert native plant specialist that the tree meets the definition of a dead western Joshua tree.
(4) (A) Within 30 days of receipt of a request for a permit pursuant to subparagraph (A) or (B) of paragraph (2), the department shall either issue a permit allowing for the removal or trimming, or deny the request if the request does not demonstrate a permit can be issued pursuant to this section.
(B) Within 10 days of receipt of a request for a permit pursuant to subparagraph (C) of paragraph (2), the department shall either issue a permit allowing for the removal or trimming, or deny the request if the request does not demonstrate a permit can be issued pursuant to this section.
(C) If the department issues a permit, it shall provide the property owner 60 days in which to complete the removal or trimming. The department may extend this 60-
day period in writing at its discretion.
(D) If the department denies the permit request, the property owner may resubmit the request with additional information and photographs. Resubmissions pursuant to this subdivision shall be processed as new permit requests. (5) Within 30 days of completing the removal or trimming of one or more western Joshua trees in accordance with a permit issued pursuant to this section, the property owner shall submit, by mail or email, photographs of the site at which the western Joshua trees were removed or trimmed pursuant to the permit. (b) The department may enter into an agreement with any county or city to delegate to the county or city the ability to authorize the removal or trimming of dead western Joshua trees or the trimming of live western Joshua trees, provided that the county or city ensures that all permits issued satisfy the requirements of subdivision (a). The county or city shall be required to submit to the department quarterly reports documenting the number of permits issued, the number and size class of western Joshua trees authorized to be removed or trimmed, and any other information specified in the agreement with the department. A county or city entering into an agreement pursuant to this subdivision may impose a reasonable fee to cover the administrative costs of issuing the permit. (c) (1) The department retains express authority to suspend or revoke an agreement with any county or city to delegate to the county or city the ability to authorize the removal or trimming of dead western Joshua trees or the trimming of live western Joshua trees in the event the department determines the county or city has violated the terms of the agreement or this chapter, the county or city fails to implement or enforce the terms of the agreement or this chapter, or the local population of western Joshua trees within, or in the vicinity of, that county or city needs further protection. A county or city that has entered into an agreement with the department shall conduct an annual assessment of the status of the local population of western Joshua trees within the county or city and submit the assessment to the department. The department shall determine if the population needs further protection to provide for the conservation of the species. (2) The department shall adopt standardized survey and assessment methods for the annual assessment required pursuant to paragraph (1), including requiring that a desert native plant specialist conduct the assessment. Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code shall not apply to the development, adoption, or amendment of standardized survey and
assessment methods pursuant to this paragraph.
1927.5. (a) The Western Joshua Tree Mitigation Fund, created by the commission pursuant to Section 749.10 of Title 14 of the California Code of Regulations, is hereby continued in existence by this chapter, and is renamed the Western Joshua Tree Conservation Fund. Notwithstanding Section 13340 of the Government Code, any moneys in the fund are continuously appropriated to the department solely for the purposes of acquiring, conserving, and managing western Joshua tree conservation lands and completing other activities to conserve the western Joshua tree.
(b) All fees remitted to the department pursuant to this chapter shall be deposited into the fund.
(c) The fund may also receive other funding to support the conservation of the western Joshua tree.
1927.6. (a) The department shall develop and implement a western Joshua tree conservation plan in collaboration with the commission, governmental agencies, California Native American tribes, and the public. The conservation plan shall incorporate a description of management actions necessary to conserve the western Joshua tree and objective, measurable criteria to assess the effectiveness of such actions. The conservation plan shall also include guidance for the avoidance and minimization of impacts to western Joshua trees and protocols for the successful relocation of western Joshua trees. The department shall present a complete draft conservation plan at a public meeting of the commission, for its review and approval, by December 31, 2024. The commission shall take final action on the conservation plan by June 30, 2025. The department and commission shall, if necessary, periodically update the conservation plan to ensure the conservation of the species.
(b) When developing the conservation plan, the department shall consult with California Native American tribes, include co-management principles in the plan, provide for the relocation of western Joshua trees to tribal lands upon a request from a tribe, and ensure traditional ecological knowledge is incorporated into the plan.
(c) The department, pursuant to Section 1927.5, shall use any fees deposited into the fund for the purpose of addressing threats to the western Joshua tree, including, but not limited to, acquiring, conserving, and managing western Joshua tree
conservation lands. Acceptable expenditures from the fund may include, but are not limited to, land acquisition or conservation easement costs, monitoring costs, restoration costs, transaction costs, costs of endowments for land management or easement stewardship consistent with Chapter 4.6 (commencing with Section 65965) of Division 1 of Title 7 of the Government Code and Part 7 (commencing with Section 18501) of Division 9 of the Probate Code, and other reasonable expenditures to implement the conservation plan. The department shall prioritize actions and acquiring and managing lands that are identified as appropriate for western Joshua tree conservation in any department-approved conservation plan, including, but not limited to, the conservation plan required by subdivision (a), a regional conservation assessment, a regional conservation investment strategy, or a conceptual area protection plan.
(d) (1) The department may retain one or more consultants to assist in locating, acquiring, conserving, and managing conservation lands and completing other mitigation actions to implement subdivision (c).
(2) Chapter 1 (commencing with Section 10100) of Part 2 of Division 2 of the Public Contract Code, Chapter 2 (commencing with Section 10290) of Part 2 of Division 2 of the Public Contract Code, Chapter 10 (commencing with Section 4525) of Division 5 of Title 1 of the Government Code, Part 5.5 (commencing with Section 14600) of Division 3 of Title 2 of the Government Code, and Division 13 (commencing with Section 21000) of the Publ ic Resources Code shall not apply to any action by the department to implement subdivision (c). 1927.7. (a) Beginning in 2025, by January 31 of each calendar year, the department shall submit an annual report to the commission and the Legislature assessing the conservation status of the western Joshua tree, including, but not limited to, by detailing the number of permits issued, the number and size class of western Joshua trees authorized to be taken, the number of western Joshua trees lethally removed, the number and location of western Joshua trees relocated, the number and location of acres of western Joshua tree woodlands developed, the type, scope, and scale of mitigation measures undertaken by permittees, the number and location of acres of western Joshua tree woodlands conserved, the quality of the acres conserved, the amount of fees paid, the amount of all expenditures from the fund, the projects and actions funded by expenditures from the fund, the adequacy of the fees to conserve the western Joshua tree, actions taken pursuant to the conservation plan, and other relevant information. The department’s annual report shall summarize the information provided by counties and cities pursuant to
agreements entered into pursuant to subdivision (c) of Section 1927.3 and subdivision (b) of Section 1927.4.
(b) The report to the Legislature pursuant to subdivision (a) shall be submitted in accordance with Section 9795 of the Government Code.
1927.8. (a) Beginning in 2026, and at least every two years thereafter, the commission shall review the status of the western Joshua tree and the effectiveness of the conservation plan in conserving the species at a public meeting to be held prior to August 31. Concurrent with each review conducted pursuant to this section, the department shall make recommendations to the commission, as necessary, for amendments to the conservation plan to ensure the conservation of the western Joshua tree.
(b) The department shall annually adjust the fees provided for in Section 1927.3 pursuant to Section 713. By December 31, 2026, and every three years thereafter, the department shall adopt and subsequently amend regulations pursuant to Section 702 adjusting the fees as necessary to ensure the conservation of the species. The department shall utilize total cost accounting when determining the adequacy of the fees for ensuring conservation of the species, including ensuring sufficient funds for land acquisition or conservation easement costs, monitoring costs, restoration costs, transaction costs, and the amount of endowments for land management or easement stewardship costs consistent with Chapter 4.6 (commencing with Section 65965) of Division 1 of Title 7 of the Government Code and Part 7 (commencing with Section 18501) of Division 9 of the Probate Code. 1927.9. No later than January 1, 2033, the department shall submit to the commission an update to the status review previously submitted pursuant to Section 2074.6 for the western Joshua tree that incorporates any new scientific information relevant to the status of the species and includes an evaluation of the impact of the conservation and management efforts pursuant to this chapter. The commission shall consider the updated status review in making its findings pursuant to subdivision (e) of Section 2075.5.
1927.10. This chapter is not intended to be construed as, or to be, a general project approval. It shall be the responsibility of each project proponent receiving approval from the department under this chapter to obtain all necessary permits and approvals and to comply with all applicable federal, state, and local laws. 1927.11. This chapter does not preclude a county or city from adopting and
enforcing ordinances that require as a condition of approving a project more protective measures designed to conserve the western Joshua tree. 1927.12. The provisions of this chapter are severable. If any provision of this chapter or its application is held invalid, that invalidity shall not affect other provisions or applications that can be given effect without the invalid provision or application.
Item: 18.
Town of Yucca Valley
Town Council Staff Report
To: Town Council
From: Jordan Gumbish, Finance Manager
Date: April 27, 2026
Meeting Date: May 5, 2026
Subject: FY2026-28 Measure Y Partnership Funding Allocations Recommendation:
It is recommended that the Town Council:
- Approve the allocation of the Town’s FY2026-28 Measure Y Partnership of $298,300 to the recommended applicants attached in Exhibit A: FY2026-28 Measure Y Partnership Scorecards.
Prior Review:
On April 6, 2026, the Revenue Measure Oversight Commission reviewed the FY2026-28 Proposed Budget in accordance with the Measure Y Spending Plan and approved it for recommendation to the Town Council.
On May 5, 2026, the Town Council received and reviewed the FY2026-28 Special Revenue Fund Budget, allocating a biannual budget of $300,000 for the Measure Y Partnership Program in FY2026-28.
Discussion:
In its policy recommendations to the Town Council, the Revenue Oversight Commission recommended that the final partnership funding allocations be decided by the Town Council. As of 2026, the Partnership Funding Program will cover a two-year grant period to allow for increased sustainability and long-term strategic planning for the local nonprofit organizations.
Town staff issued a press release soliciting partnership applications from non-profit organizations in the community on February 23, 2026. The applications were due no later than April 10, 2026. The total FY2026-28 Proposed budget allocated within Measure Y Fund 801 partnership funding equaling $300,000.
Staff received 26 unique applications for the two-year partnership funding with a total of $758,800 requested in grant funds. Eligible applications were individually scored based on the
Town Council’s approved general policy guidelines for the use of the Partnership funding allocation as developed by the Commission. A scoring matrix was developed that applies a weighted score based on the priorities of the Council. The following are the listed criteria that each application had presented and then scored:
1. Local services - predominantly in the Town of Yucca Valley and for public purposes
2. Per capita resident reach of the program
3. Unique services, not duplicated by other providers
4. Impact of funding on the program and related cost to participants
5. Stability and history of the organization within the Town
6. Prior funding recipient
Three applications received were not scored for the following reasons:
- Yucca Valley BMX - Capital project requested.
- Desert Regional Tourism Agency - Partnership funding is already allocated within the existing lease agreement.
- MBCERT - Required financial documents were not available within the reporting deadline.
A summary of the funding requested and recommended funding is attached. Applicants were first scored and awarded funding based on the highest score assigned. Applicants with qualifying scores that were not included in the recommendation are due to the full utilization of the two-year funding amount.
The submitted applications are attached and include details of the requested funding and program information.
Alternatives
The Council may increase, decrease or eliminate funding as desired.
Fiscal Impact:
The staff recommendation is accommodated with the current FY2026-28 Proposed Budget.
Attachments
1. Attachment A - FY2026-28 Measure Y Partnership Scorecard
2. Attachment B - Measure Y FY2026-28 Applications
Town of Yucca Valley Attachment A
FY2026-28 Measure Y Partnership Funding Summary
1 Reach Out Morongo Basin Senior Support Services (In-home support and transportation). $ 30,000 45 $ 30,000 Returning applicant, all final reports and Progress FY25-26 report have been received.
2 High Desert Pregnancy Clinic Donated Building Maintenance (Flooring Installer, Furnishing and Supplies)
$ 30,800 45 $ 30,800 Returning applicant, all final reports and Progress FY25-26 report have been received.
3 Boys and Girls Club of the HiDesert
Youth Access & Teen Engagement Initiative $ 40,000 42 $ 40,000 Returning applicant, all final reports and Progress FY25-26 report have been received.
4 Rescue Residence Veterans Transitional Housing Program (HMIS and Case management Support)
$ 30,000 41 $ 30,000 Returning applicant
5 Basin Wide Foundation Non Profit Capacity and Community Impact Initiative (Affiliate programs fiscal support).
$ 30,000 40 $ 45,000 Returning applicant.
6 Basin Wide Foundation - affiliate
Mara's Wish
Mara's Wish: YV Community Holiday Dinner & Assistance
Program (distribution of food, holiday meals, basic necessities) $ 10,000 40 $ - Sponsored project, direct funding via BasinWide 7 Morongo Basin Tennis Association
(MBTA)
Youth Tennis Program $ 40,000 38 $ 30,000 Returning applicant, all final reports and Progress FY25-26 report have been received.
8 Yucca Valley Lobos Youth Football Football training classes for Youth (Shoulder Pads Supply) $ 15,000 38 $ 15,000 New applicant 9 Mill-Tree Veteran Project Art of War: Odyssey (multidisciplinary arts and literature program for veterans)
$ 10,000 38 $ 10,000 Returning applicant, all final reports have been received.
10 Basin Wide Foundation - affiliate
Miracle League of the Desert
Inclusive Baseball Program for children, teens and adults with special needs.
$ 7,500 37 $ - Sponsored project, direct funding via BasinWide.
Facility fee waivers provided by Town.
11 Yucca Valley Material Lab
Incorporated
Accessible Arts for All Program (hands-on making, material exploration, arts education).
$ 10,000 35 $ 10,000 Returning applicant.
12 Basin Wide Foundation - affiliate
Yucca Valley BMX (Youth Program)
Organized sessions, mentorship, consistent supervision, physical activity, skill-building for youth during after school and weekend hours.
$ 40,000 35 $ - Sponsored project, direct funding via BasinWide.
Separate General Fund agreement.
13 Dance Mojave Performance
Collective
2026 Desert Nutcracker production event (Arts education and performance at no cost to dancers).
$ 25,000 34 $ 25,000 Returning applicant.
14 Morongo Basin Competitive Dance
Team (MBCDT)
Youth Arts Access and Development Program (Competitive
dance, performance, arts education for low-income families). $ 22,500 34 $ 22,500 Returning applicant, all final reports have been received.
# Organization/Applicant Program Description Funding
Requested
Average
Score
Measure Y
Recommended
Funding
Notes
X:\ADMSER\BUDGET\FY2026-28\Partnerships\Final - FY2026-28 Measure Y Partnership SCORECARDS
15 Yucca Valley Airport District Copper Room/Airport Fencing Line (materials towards fence installation)
$ 5,000 34 $ 5,000 Returning applicant, the final report has been received.
16 Hope through Housing Foundation Connections to Care Dumosa Senior Village (utility carts for grocery/laundry transport).
$ 5,000 34 $ 5,000 Returning applicant
17 Basin Wide Foundation - affiliate
Hi-Desert Memory Recreation
Center
Dementia-specific day programming and caregiver respite services for YV residents living with Alzheimer's disease and other forms of cognitive decline.
$ 37,500 32 $ - Sponsored project, direct funding via BasinWide 18 Latina Dance Project !Imas Festival! (professional theatre, dance, music, film, visual art and culinary featuring local artists)
$ 5,000 28 $ - New applicant
19 Arts Connections dba Desert
Media Foundation (YVTV)
Project Yucca Valley TV (online television platform dedicated to the Hi-Desert Community).
$ 35,000 29 $ - New applicant. Separate Economic Development agreement.
20 Animal Authority Rescue Team AART Outreach (Program provides critical financial and medical support to low-income YV residents facing unexpected veterinary emergencies).
$ 50,000 27 $ - Returning applicant, the FY25-26 Progress report has been received.
21 Arts Connections dba Desert
Media Foundation (Hollywood
Project FAM TOUR: Hollywood Visits Yucca valley for upcoming Film Project
$ 13,500 27 $ - New applicant. Separate Economic Development agreement.
22 AHA Projects dba Hi Desert Artists Community Arts Programming - Classes, Exhibitions, Community Events
$ 20,000 26 $ - Returning applicant, the progress report has been received.
23 Morongo Basin Humane Society
dba Joshua Tree No-Kill Shelter
High-Risk Cat Transfer Program in Support of the YV Animal Shelter.
$ 40,000 24 $ - New Applicant.
24 Basin Wide Foundation - affiliate
Yucca Valley BMX (ADA Seating,
Bleachers, Ramps)
Program to provide outdoor space for youth of YV to participate in structured recreational activity.
$ 97,000 - $ - Sponsored project, direct funding via BasinWide 25 Desert Regional Tourism Agency Essential Workforce Retention & Training for Visitor Services $ 100,000 - $ - General Fund Lease Agreement Total Requests $ 748,800 298,300
Total Partnership Funding $ 300,000
X:\ADMSER\BUDGET\FY2026-28\Partnerships\Final - FY2026-28 Measure Y Partnership SCORECARDS
Item: 19.
Town of Yucca Valley
Town Council Staff Report
To: Town Council
From: Jordan Gumbish, Finance Manager
Date: April 27, 2026
Meeting Date: May 5, 2026
Subject: FY2026-28 Special Revenue Fund Budget Review
Recommendation:
It is recommended that the Council:
1. Receive and file the staff presentation of the proposed draft budget for the Special Revenue Funds for fiscal years 2026-28.
2. Direct staff to incorporate any desired changes and return the proposed budget for adoption with the implementing resolutions as part of the Town’s comprehensive fiscal year 2026-28 Proposed Budget.
Prior Review:
There has been no prior review on this item.
Discussion:
Special Revenue Funds Proposed Budget
Special Revenue Funds are utilized to account for proceeds derived from specific revenue sources. Included in the special revenue funds are Gas Tax, Measure I, Measure Y, Measure Z, and Town maintenance districts.
Overview
The proposed special revenue fund budgeted expenditures total just over $18.3 million over the two-year period, including pass through funds of $2.75 million. Most of these funds are a result of the Town’s efforts in securing external revenue sources and highlight the Town’s commitment to securing funds to address local needs without burdening residents. These sources include grant funds, state transportation funds, block grants, and a variety of smaller non-discretionary funding programs. The key similarity between all these sources is the general lack of flexibility in determining how these funds are to be spent. While there are limitations on the various criteria involved in allocating these funds, the Town would not be able to advance
many of the infrastructure projects underway without these funds. They are a critical component of the total funding structure that allows the Town to meet some of the long-term infrastructure needs that the Town faces.
Infrastructure Maintenance & Improvements
The proposed budget includes expenditures of $14.9 million on town-wide infrastructure projects from Gas Tax, Measure I, Road Maintenance Rehabilitation Account (RMRA), Development Impact Fees, Capital Project reserves, and Measure Y funds.
Some of the major infrastructure projects that are fully funded in the upcoming budget cycle include:
1. Yucca Trail Widening Project
3. Highway 62 to Airway Widening Project
4. Annual street slurry and crack seal maintenance
5. Town-wide Berm Repairs
6. Brehm II Turf and Irrigation Project
Streets operations are funded through the Gas Tax Fund and Measure I fund, including expenditures for salaries, professional services, and operating supplies.
Public Safety and Other Program Funds
The proposed budget also includes several programmatic funds related to public safety and specific Town activities. These include the ongoing COPS grants, recycling funds, and a number of the Town's required program funds. The State-funded COPS grant totals over $150,000 annually and assists the Town in offsetting some of the overtime and other special projects undertaken by the Sheriff’s Department as part of their front-line law enforcement activities.
Without these funds, such program activities would fall upon the general fund of the Town or put additional burden on the Measure Y funding available.
Measure Y & Z
At the Revenue Measure Oversight Commission meeting of April 6, 2026, the Commission was presented with the attached proposed budgets for Measures Y and Z. Their recommendations will be presented to the Town Council during the department’s presentation of the proposed budgets.
Measure Y
The proposed funding continues to be focused on the three spending goals of the voterapproved Measure Y Spending Plan, which centers on local Infrastructure, Public Safety, and Quality of Life maintenance and improvements. Below are the details of the proposed budget.
Revenue
The proposed spending plan is based on conservative revenue projections by the Town's staff and sales tax consultant of $2.75m in annual sales tax revenue. This is a 1 percent increase from the prior fiscal-year budgeted revenues and is conservatively below current revenue trend
projections.
Expenditures
Public Safety
Staff has proposed the continued allocation towards Public Safety annual contract costs, with the funding of the two Measure Y positions and the contribution of maintenance of the annual Schedule A contract. The contribution of maintenance is recommended at 35%. The total Public Safety allocation of $1.3m and $1.4m accounts for 32-33% of FY26-28 budgeted Measure Y revenues.
Infrastructure
The proposed FY26-28 budget includes an infrastructure allocation of $370,000 for the upcoming two-year budget cycle. As Town staff develops the comprehensive package additional Measure Y funded projects will be identified. This will be dependent on the timely completion of the current capital projects.
Quality of Life
The proposed Quality of Life allocations focus on Community Partnerships and the continuation of the expanded Senior Center programming. The Town has solicited partnership applications from the non-profit organizations in the community based on a standard set of policy guidelines aligned with the Commission’s approved policy statement and has scheduled the awarding process in tandem with the approval of the FY2026-28 budget. In addition, the Quality-of-Life budget is recommended to include an annual allocation of $175,000 for a comprehensive homelessness and community outreach program, $500,000 for Brehm Park Turf and Irrigation improvements, and an annual allocation of $75,000 for town-wide vector control services.
Administrative Costs
Administrative costs are budgeted at five percent of projected revenues, and should be sufficient to cover staffing, audit, and legal costs. Project specific signage and other related costs will be allocated directly to projects funded by Measure Y.
Fund Balance
The proposed budget summary page reflects the fund balance of Measure Y for the budget period and is maintained to meet the fund's minimum reserve policy.
Revenue Measure Z
The proposed budget reflects a pass-thru of all funds received through Measure Z, less up to a five percent reduction for administrative costs, to the Hi Desert Water District to be used only for assessment reduction. Since inception, Measure Z pass-thru funds to the Hi-Desert Water District has provided an average of 50% reduction in resident’s annual sewer assessment fees and is projected to provide similar reductions in the proposed budget years. This structure is consistent with the approved Disbursement agreement.
Summary
Staff has factored in the most current information available regarding the Federal, State, and County programs. As these programs proceed through their process, it is likely that there may be subsequent changes which may impact the Town’s proposed budget. Staff will keep the Council apprised of any such changes as information becomes available and will return for further action as necessary.
Next Steps
In presenting this proposed budget, the objective at this stage is to address any budget
questions as well as lay out a high-level summary that identifies the strengths and challenges of the Town. Any direction from the Council will be incorporated into the FY 2026-28 Budget Adoption scheduled for June 2026.
Alternatives
None
Fiscal Impact:
There is no fiscal impact associated with the recommended receive and file action. Any future fiscal impacts will be determined upon Council direction and adoption of the proposed budget.
Attachments
1. Proposed Special Revenue Fund Budget FY26-28 5.5.26
Exhibit B
2026-27 2027-28
222 - 2022 Debt Service Fund Amended Proposed Proposed
Budget Budget Budget
RECEIPTS
Proceeds from Debt Issuance (cash) $ - $ - $ -
Interest 200,000 - -
TOTAL RECEIPTS 200,000 - -
EXPENDITURES
Arbitrage Allowance 650,000 - -
Debt Service Payment 1,330,000 1,330,000 1,330,000
TOTAL EXPENDITURES 1,980,000 1,330,000 1,330,000
CAPITAL OUTLAY
Work in Progress - - -
TOTAL CAPITAL OUTLAY - - -
OPERATING TRANSFERS IN (OUT)
Transfer IN (OUT) - to Fund 572 (YVARC) (16,150,000) - - Transfer IN (OUT)- to Fund 574 (Pickleball) (62,500) - - Transfer IN (OUT)- to Fund 574 (SC) (1,200,000)
Transfer IN (OUT)- from Fund 001 1,330,000 1,330,000 1,330,000 TOTAL OPERATING TRANSFERS IN(OUT) (16,082,500) 1,330,000 1,330,000
INCREASE (DECREASE) IN
FUND BALANCE (17,862,500) - -
BEGINNING FUND BALANCE 18,749,122 886,622 886,622
ENDING FUND BALANCE $ 886,622 $ 886,622 $ 886,622
FY 2026-28 Proposed Budget
2025-26
Town of Yucca Valley
Special Revenue Funds
Exhibit B
223 - CEC EV Loan Grant Fund Amended
Budget
RECEIPTS
Proceeds from Debt Issuance (cash) $ 2,500,000
Interest -
TOTAL RECEIPTS 2,500,000
EXPENDITURES
Debt Service Payment -
TOTAL EXPENDITURES -
CAPITAL OUTLAY
Work in Progress -
TOTAL CAPITAL OUTLAY -
OPERATING TRANSFERS IN (OUT)
Transfer IN (OUT) - to Fund 572 (YVARC) (2,500,000)
TOTAL OPERATING TRANSFERS IN(OUT) (2,500,000)
INCREASE (DECREASE) IN
FUND BALANCE -
BEGINNING FUND BALANCE -
ENDING FUND BALANCE $ -
FY 2026-28 Proposed Budget
2025-26
Town of Yucca Valley
Special Revenue Funds
Exhibit B
2025-26 2026-27 2027-28
300 - In-Lieu/Quimby Fees Adopted Proposed Proposed
Budget Budget Budget
RECEIPTS
Interest $ 100 $ 100 $ 100
In Lieu Park Fees - - -
TOTAL RECEIPTS 100 100 100
EXPENDITURES
Professional Services 2,500 2,500 2,500
TOTAL EXPENDITURES 2,500 2,500 2,500
CAPITAL OUTLAY
Work in Progress - - -
TOTAL CAPITAL OUTLAY - - -
OPERATING TRANSFERS IN (OUT)
Transfer IN (OUT) - - -
TOTAL OPERATING TRANSFERS IN(OUT) - - -
INCREASE (DECREASE) IN
FUND BALANCE (2,400) (2,400) (2,400)
BEGINNING FUND BALANCE 8,973 6,573 4,173
ENDING FUND BALANCE $ 6,573 $ 4,173 $ 1,773
Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds
Exhibit B
2026-27 2027-28
301 - In-Lieu Street Improvements Fees Amended Proposed Proposed Budget Budget Budget
RECEIPTS
Interest $ 1,500 $ 1,500 $ 1,500
In Lieu Street Improvements - - -
TOTAL RECEIPTS 1,500 1,500 1,500
EXPENDITURES
Indirect Cost - - -
TOTAL EXPENDITURES - - -
CAPITAL OUTLAY
Work in Progress 50,000 50,000 50,000
TOTAL CAPITAL OUTLAY 50,000 50,000 50,000
OPERATING TRANSFERS IN (OUT)
Transfer IN (OUT)- from Fund 300 - - -
TOTAL OPERATING TRANSFERS IN(OUT) - - -
INCREASE (DECREASE) IN
FUND BALANCE (48,500) (48,500) (48,500)
BEGINNING FUND BALANCE 449,138 400,638 352,138
ENDING FUND BALANCE $ 400,638 $ 352,138 $ 303,638
Balance Detail 2026-27 2027-28
Capital Project Contingency 50,000 50,000 50,000
2025-26
2025-26
Town of Yucca Valley
Special Revenue Funds
FY 2026-28 Proposed Budget
2025-26 2026-27 2027-28
310- Retail Sector Improvements Adopted Proposed Proposed Budget Budget Budget
RECEIPTS
LAIF Interest $ 500 $ 500 $ 500
TOTAL RECEIPTS 500 500 500
EXPENDITURES
Professional Services 10,000 10,000 10,000
TOTAL EXPENDITURES 10,000 10,000 10,000
CAPITAL OUTLAY
Work in Progress - - -
TOTAL CAPITAL OUTLAY - - -
OPERATING TRANSFERS IN (OUT)
Transfer IN - - -
Transfer OUT - - -
TOTAL OPERATING TRANSFERS IN (OUT) - - -
INCREASE (DECREASE) IN
FUND BALANCE (9,500) (9,500) (9,500)
BEGINNING FUND BALANCE 58,600 49,100 39,600
ENDING FUND BALANCE $ 49,100 $ 39,600 $ 30,100
Town of Yucca Valley
Special Revenue Funds
FY 2026-28 Proposed Budget
2026-27 2027-28
350 - Development Impact Fees Amended Proposed Proposed Budget Budget Budget
RECEIPTS
Single Family Residential $ 75,000 $ 75,000 $ 75,000
Multi-Family Residential - - -
Commercial 10,000 10,000 10,000
Interest 20,000 20,000 20,000
TOTAL RECEIPTS 105,000 105,000 105,000
EXPENDITURES
Operating Supplies
Indirect Cost 50,000 50,000 50,000
TOTAL EXPENDITURES 50,000 50,000 50,000
CAPITAL OUTLAY
Work in Progress 500,000 - -
TOTAL CAPITAL OUTLAY 500,000 - -
OPERATING TRANSFERS IN (OUT)
Transfer IN (OUT) - Fund 001 (54,000) (54,000) (54,000) Transfer IN (OUT) - Fund 572 YVARC (1,000,000) - -
TOTAL OPERATING TRANSFERS IN(OUT) (1,054,000) (54,000) (54,000)
INCREASE (DECREASE) IN
FUND BALANCE (1,499,000) 1,000 1,000
BEGINNING FUND BALANCE 2,498,449 999,449 1,000,449
ENDING FUND BALANCE $ 999,449 $ 1,000,449 $ 1,001,449
Due to (from other funds) (585,390) (588,127) (590,864) ENDING CASH BALANCE $ 414,059 $ 412,322 $ 410,585
Work in Progress Detail 2026-27 2027-28
Amended Proposed Proposed
Project Budget Budget Budget
- - -
2025-26
2025-26
Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds
2025-26 2026-27 2027-28
507 - Traffic Safety Adopted Proposed Proposed
Budget Budget Budget
RECEIPTS
County Fine Revenue $ 5,000 $ 5,000 $ 5,000
Interest 1,000 1,000 1,000
TOTAL RECEIPTS 6,000 6,000 6,000
EXPENDITURES
Professional Services 50,000 50,000 50,000
Indirect Cost - - -
TOTAL EXPENDITURES 50,000 50,000 50,000
CAPITAL OUTLAY
Work in Progress - - -
TOTAL CAPITAL OUTLAY - - -
OPERATING TRANSFERS IN (OUT)
Transfer IN (OUT) - - -
TOTAL OPERATING TRANSFERS IN (OUT) - - -
INCREASE (DECREASE) IN
FUND BALANCE (44,000) (44,000) (44,000)
BEGINNING FUND BALANCE 240,971 196,971 152,971
ENDING FUND BALANCE $ 196,971 $ 152,971 $ 108,971
Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds
2025-26 2026-27 2027-28
508 - Asset Seizure Adopted Proposed Proposed
Budget Budget Budget
RECEIPTS
Program Revenue $ - $ - $ -
Interest 100 100 100
TOTAL RECEIPTS 100 100 100
EXPENDITURES
Special Activities
TOTAL EXPENDITURES - - -
CAPITAL OUTLAY
Special Projects - Equipment 2,500 2,500 2,500
TOTAL CAPITAL OUTLAY 2,500 2,500 2,500
OPERATING TRANSFERS IN (OUT)
- - -
TOTAL OPERATING TRANSFERS IN (OUT) - - -
INCREASE (DECREASE) IN
FUND BALANCE (2,400) (2,400) (2,400)
BEGINNING FUND BALANCE 53,141 50,741 48,341
ENDING FUND BALANCE $ 50,741 $ 48,341 $ 45,941
Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds
2026-27 2027-28
511 - COPS-LLESA Amended Proposed Proposed
Budget Budget Budget
RECEIPTS
Grant revenue $ 150,000 $ 150,000 $ 150,000
Interest 1,000 1,000 1,000
TOTAL RECEIPTS 151,000 151,000 151,000
EXPENDITURES
Indirect Cost 500 1,000 1,000
Contract Safety Program Costs 200,000 300,000 300,000
TOTAL EXPENDITURES 200,500 301,000 301,000
CAPITAL OUTLAY
Special Equipment 25,000 25,000 25,000
TOTAL CAPITAL OUTLAY 25,000 25,000 25,000
OPERATING TRANSFERS IN (OUT)
Transfer from General Fund - - -
TOTAL OPERATING TRANSFERS IN (OUT) - - -
INCREASE (DECREASE) IN
FUND BALANCE (74,500) (175,000) (175,000)
BEGINNING FUND BALANCE 866,201 791,701 616,701
ENDING FUND BALANCE $ 791,701 $ 616,701 $ 441,701
2025-26
Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds
512 - JAG Grant Amended
Budget
RECEIPTS
Grant revenue $ -
Interest -
TOTAL RECEIPTS -
EXPENDITURES
Indirect Cost -
Contract Safety Program Costs 20,000
TOTAL EXPENDITURES 20,000
CAPITAL OUTLAY
Special Equipment -
TOTAL CAPITAL OUTLAY -
OPERATING TRANSFERS IN (OUT)
Transfer from General Fund -
TOTAL OPERATING TRANSFERS IN (OUT) -
INCREASE (DECREASE) IN
FUND BALANCE (20,000)
BEGINNING FUND BALANCE 20,659
ENDING FUND BALANCE $ 659
2025-26
Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds
2026-27 2027-28
515 - Gas Tax Amended Proposed Proposed
Budget Budget Budget
RECEIPTS
Highway Users Tax 2103 (Prop 42 Replc) $ 199,328 $ 200,000 $ 210,000 Highway Users Tax 2105 139,355 140,000 140,000
Highway Users Tax 2106 89,276 100,000 100,000
Highway Users Tax 2107 190,448 190,000 190,000
Highway Users Tax 2175 5,150 5,150 5,305
Interest 2,060 3,000 3,000
TOTAL RECEIPTS 625,617 638,150 648,305
EXPENDITURES
Personnel 156,650 156,650 156,650
Supplies & Services 691,150 459,700 461,200
Indirect Recovery 50,000 40,000 40,000
TOTAL EXPENDITURES 897,800 656,350 657,850
CAPITAL OUTLAY
Berm Repair Project - - -
Vehicle replacement 50,000 - -
TOTAL CAPITAL OUTLAY 50,000 - -
OPERATING TRANSFERS IN (OUT)
Transfer IN (OUT)- General Fund Reserves - - -
TOTAL OPERATING TRANSFERS IN (OUT) - - -
INCREASE (DECREASE) IN
FUND BALANCE (322,183) (18,200) (9,546)
BEGINNING FUND BALANCE 516,567 194,383 176,182
ENDING FUND BALANCE $ 194,383 $ 176,182 $ 166,635
2025-26
Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds
2026-27 2027-28
515 - Gas Tax Amended Proposed Proposed
Budget Budget Budget
2025-26
Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds
55-59 Streets Operations
Salaries 98,000 98,000 98,000
Salaries - Temporary - - -
Salaries - Overtime 5,500 5,500 5,500
Standby 3,500 3,500 3,500
FICA Medicare 2,500 2,500 2,500
Health Care 29,000 29,000 29,000
Workers' Comp 3,150 3,150 3,150
Life & Disability 1,500 1,500 1,500
Unemployment Insurance 1,800 1,800 1,800
Retirement 10,000 10,000 10,000
OPEB 1,700 1,700 1,700
Personnel 156,650 156,650 156,650
Signs 50,000 20,000 20,000
Clothing 5,200 5,200 5,200
Maintenance Supplies 130,000 50,000 50,000
Tools & Equipment 5,100 6,000 6,500
Professional Services 107,000 50,000 50,000
Contracted Prof. Services 325,000 275,000 275,000
Utilities- Electricity 16,500 17,000 18,000
Utilities - Water/Eddy Valve 6,000 6,000 6,000
Rental of Equipment 8,550 7,500 7,500
Maintenance - Equip 35,800 20,000 20,000
Conferences 1,000 1,500 1,500
Meetings & Travel 1,000 1,500 1,500
Supplies & Services 691,150 459,700 461,200
516 - Local Transportation Fund Amended
Budget
RECEIPTS
SANBAG Revenue $ -
Interest 550
TOTAL RECEIPTS 550
EXPENDITURES
Indirect Cost -
TOTAL EXPENDITURES -
CAPITAL OUTLAY
Work in Progress 254,000
TOTAL CAPITAL OUTLAY 254,000
OPERATING TRANSFERS IN (OUT)
Transfer IN (OUT) - Fund 536 -
TOTAL OPERATING TRANSFERS IN (OUT) -
INCREASE (DECREASE) IN
FUND BALANCE (253,450)
BEGINNING FUND BALANCE 256,256
ENDING FUND BALANCE $ 2,806
Work in Progress Detail
Amended
Project Budget
SR 62 Widening (Sage Ave to Airway) 254,000
254,000
2025-26
2025-26
Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds
517 - Road Maintenance Rehabilitation 2026-27 2027-28
Account (RMRA) Amended Proposed Proposed
Budget Budget Budget
RECEIPTS
SB1 RMRA Revenue $ 560,000 $ 618,045 $ 633,496
Interest 1,500 1,500 1,500
TOTAL RECEIPTS 561,500 619,545 634,996
EXPENDITURES
Indirect Cost - - -
TOTAL EXPENDITURES - - -
CAPITAL OUTLAY
Work in Progress 1,193,153 625,000 675,000
TOTAL CAPITAL OUTLAY 1,193,153 625,000 675,000
OPERATING TRANSFERS IN (OUT)
Transfer IN (OUT) - Fund 536 - - -
TOTAL OPERATING TRANSFERS IN (OUT) - - -
INCREASE (DECREASE) IN
FUND BALANCE (631,653) (5,455) (40,004)
BEGINNING FUND BALANCE 697,994 66,341 60,886
ENDING FUND BALANCE $ 66,341 $ 60,886 $ 20,882
Work in Progress Detail 2026-27 2027-28
Amended Proposed Proposed
Project Budget Budget Budget
Slurry Seal Maintenance Project 1,120,000 625,000 675,000 Package D Crack Seal 73,153 - -
Capital Project Contingency - - -
Total Projects 1,193,153 625,000 675,000
2025-26
2025-26
Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds
2026-27 2027-28
524 - Measure I - 2010 Unrestricted Amended Projected Proposed Proposed Budget Actual Budget Budget
RECEIPTS
Revenue SANBAG 2010 Unrestricted $ 850,000 $ 900,000 $ 900,000 $ 900,000 Interest 10,000 12,000 10,000 10,000
TOTAL RECEIPTS 860,000 912,000 910,000 910,000
EXPENDITURES
Personnel 372,700 372,700 392,310 411,926
TOTAL EXPENDITURES 372,700 372,700 392,310 411,926
CAPITAL OUTLAY
Work in Progress 2,408,355 1,926,770 755,600 758,100
TOTAL CAPITAL OUTLAY 2,408,355 1,926,770 755,600 758,100
OPERATING TRANSFERS IN (OUT)
Transfer IN (OUT) - Fund 536 - - - -
TOTAL OPERATING TRANSFERS IN (OUT) - - - -
INCREASE (DECREASE) IN
FUND BALANCE (1,921,055) (1,387,470) (237,910) (260,026) BEGINNING FUND BALANCE 2,195,874 2,195,874 808,403 570,493 ENDING FUND BALANCE $ 274,818 $ 808,403 $ 570,493 $ 310,468 2026-27 2027-28
Amended Projected Proposed Proposed
524 - Measure I - Unrestricted Budget Actual Budget Budget Work in Progress Detail
Salaries 230,000 230,000 241,500 253,575
Salaries - Overtime 9,000 9,000 9,450 9,923
Standby 4,000 4,000 4,200 4,410
FICA Medicare 3,200 3,200 3,360 3,528
Health Care 58,000 58,000 60,900 63,945
Workers' Comp 7,800 7,800 8,190 8,600
Life & Disability 1,500 1,500 1,575 1,654
Unemployment Insurance 4,500 4,500 4,725 4,961
Retirement 50,500 50,500 54,000 56,700
OPEB 4,200 4,200 4,410 4,631
Indirect Cost Recovery
Personnel Total 372,700 372,700 392,310 411,926
Indirect Cost Recovery 50,000 50,000 52,500 55,000
Median Maintenance 65,000 65,000 65,000 65,000
Street Lights 62,000 62,000 62,000 62,000
Annual Traffic Census 12,600 12,600 12,600 12,600
Traffic Studies 9,500 9,500 9,500 9,500
Congestion Management Plan 4,000 4,000 4,000 4,000
Palm Avenue Widening & Parking Lot 148,752 148,752
Yucca Mesa Widening -Buena Vista Intersection 417,903 417,903 Yucca Trail Widening -Palomar to La Contenta 197,600 197,600 Package A Crack Seal 1,229,000 959,415 550,000 550,000
Package C Crack Seal 212,000 -
2,408,355 1,926,770 755,600 758,100
2025-26
2025-26
Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds
524 - Measure I - Morongo Basin MLHP
2026-27 2027-28
Proposed Proposed
RECEIPTS Budget Budget
MSI MLHP Revenue - Yucca Trail $ 4,484,000 $ -
MSI MLHP Revenue - SR62 $ 2,422,930
Interest - -
TOTAL RECEIPTS 6,906,930 -
EXPENDITURES
Indirect Cost Recovery - -
TOTAL EXPENDITURES - -
CAPITAL OUTLAY
Work in Progress 6,906,930 -
TOTAL CAPITAL OUTLAY 6,906,930 -
OPERATING TRANSFERS IN (OUT)
Transfer IN (OUT) - Fund XXX - -
TOTAL OPERATING TRANSFERS IN (OUT) - -
INCREASE (DECREASE) IN
FUND BALANCE - -
BEGINNING FUND BALANCE - -
ENDING FUND BALANCE $ - $ -
Work in Progress Detail
2026-27 2027-28
Proposed Proposed
Project Budget Budget
Yucca Trail Widening 4,484,000 -
Hwy 62 to Airway Widening 2,422,930 -
Total Projects 6,906,930 -
Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds
2026-27 2027-28
560 - CDBG Amended Proposed Proposed
Budget Budget Budget
RECEIPTS
CDBG Reimbursement - Project $ 395,936 $ 100,000 $ 100,000 TOTAL RECEIPTS 395,936 100,000 100,000
EXPENDITURES
Indirect Cost - - -
TOTAL EXPENDITURES - - -
CAPITAL OUTLAY
Work in Progress 395,936 100,000 100,000
TOTAL CAPITAL OUTLAY 395,936 100,000 100,000
OPERATING TRANSFERS IN (OUT)
Transfer IN (OUT)-Fund 800 (CV) - - -
TOTAL OPERATING TRANSFERS IN (OUT) - - -
INCREASE (DECREASE) IN
FUND BALANCE (0) - -
BEGINNING FUND BALANCE (0) (0) (0)
ENDING FUND BALANCE $ (0) $ (0) $ (0)
Work in Progress Detail 2026-27 2027-28
Amended Proposed Proposed
Project Budget Budget Budget
CDBG - Unprogrammed Funds* - - 100,000
Brehm II Turf and Irrigation Project 100,000
Senior Center Improvements 395,936
395,936 100,000 100,000
2025-26
2025-26
Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds
570 - Recycling Activities Year-End Amended
Actual Budget
RECEIPTS
Revenue $ 5,736 $ -
CalRecycle Grant - -
Interest 730 -
TOTAL RECEIPTS 6,466 -
EXPENDITURES
Earth Day Supplies 1,963 -
Professional Services 18,254 2,278
Water Refill Stations - 3,935
Designated Recycling Activies - TBD - 9,398
Indirect Cost - -
TOTAL EXPENDITURES 20,217 15,612
CAPITAL OUTLAY
Work in Progress - -
TOTAL CAPITAL OUTLAY - -
OPERATING TRANSFERS IN (OUT)
Transfer IN - Fund 547 - -
TOTAL OPERATING TRANSFERS IN (OUT) - -
INCREASE (DECREASE) IN
FUND BALANCE (13,752) (15,612)
BEGINNING FUND BALANCE 113,053 99,302
ENDING FUND BALANCE 99,302$ $ 83,690
2025-26
Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds
2024-25
572 - Parks Bond Grant - Prop 68 Amended
Budget
County Discretionary - YVARC Project $ -
Grant Revenue - Phase 2 -
Grant Revenue - Phase 3 5,716,259
Interest -
TOTAL RECEIPTS 5,716,259
EXPENDITURES
Aquatics/Gym Project Expenditures - Phase 2 -
TOTAL EXPENDITURES -
CAPITAL OUTLAY
Work in Progress - Phase 2 and 3 30,587,242
TOTAL CAPITAL OUTLAY 30,587,242
OPERATING TRANSFERS IN (OUT)
Transfer IN (OUT) - General Fund 222 16,150,000
Transfer IN (OUT) - General Fund 223 EV Loan 2,500,000
Transfer IN (OUT) - General Fund 350 1,000,000
Transfer IN (OUT) - General Fund 574 -
Transfer IN (OUT) - General Fund 800 4,500,000
Transfer IN (OUT) - General Fund 801 1,500,000
TOTAL OPERATING TRANSFERS IN (OUT) 25,650,000
INCREASE (DECREASE) IN
FUND BALANCE 779,017
BEGINNING FUND BALANCE (765,926)
ENDING FUND BALANCE $ 13,091
Amended
Budget
Aquatics/Gym Project Expenditures - Phase 3
Architecture and Engineering 464,803
Conceptual Plan -
Project Management 145,702
Total Phase 3 Admin & Engineering Costs 610,505
Capital Project Construction 25,681,612
Capital Project Construction Management 615,707
Capital Project Construction Soft Costs (FFE, Etc.) 2,179,418 Capital Project Contingency 1,500,000
Total Phase 3 Construction Costs 29,976,737
2025-26
2025-26
Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds
574 - ARPA Funding Amended Year-End Amended
Budget Actual Budget
RECEIPTS
County ARPA- Senior Center Project $ 998,000 $ 998,000 $ - County ARPA- Pickleball Community 1,600,000 - 1,600,000 County ARPA - YVARC Project 3,904,598 3,904,598 -
TOTAL RECEIPTS 6,502,598 4,902,598 1,600,000
EXPENDITURES
Indirect Cost Recovery - - -
TOTAL EXPENDITURES - - -
CAPITAL OUTLAY
Work in Progress 5,890,000 1,697,551 4,612,449
TOTAL CAPITAL OUTLAY 5,890,000 1,697,551 4,612,449
OPERATING TRANSFERS IN (OUT)
Transfer IN (OUT) - Fund 222 Debt Service 2,525,000 1,262,500 1,262,500 Transfer IN (OUT) - Fund 801 Measure Y 360,000 - 360,000 Transfer IN (OUT) - Prop 68 Fund 572 (3,904,598) (3,904,598) - Transfer IN (OUT) - Capital Project Reserves 407,000 827,000 TOTAL OPERATING TRANSFERS IN (OUT) (612,598) (2,642,098) 2,449,500
INCREASE (DECREASE) IN
FUND BALANCE - 562,949 (562,949)
BEGINNING FUND BALANCE 531 531 563,480
ENDING FUND BALANCE $ 531 $ 563,480 $ 531
Amended Year-End Amended
Work in Progress Detail Budget Actual Budget
County ARPA- Senior Center Project 2,965,000 1,697,551 1,267,449 County ARPA- Pickleball Community 2,925,000 - 3,345,000 5,890,000 1,697,551 4,612,449
2025-26
2025-26
2024-25
2024-25
Town of Yucca Valley
FYFY 2026-28 Proposed Budget
Special Revenue Funds
2025-26 2026-27 2027-28
581 - LLD Adopted Proposed Proposed
Budget Budget Budget
RECEIPTS
Assessments-Living Space-TM16957-5810 $ 1,500 $ 1,800 $ 1,800 Assessments-Mesquite 55-TM16587-5811 1,000 1,500 1,500
Assessments-YV Estates-TM17328-5812 1,500 1,500 1,500
Assessments-TM17455 5,000 5,000 5,000
Interest 500 500 500
TOTAL RECEIPTS 9,500 10,300 10,300
EXPENDITURES
Indirect Cost 2,500 2,800 3,000
County Admin Cost 1,500 1,500 1,500
Assessment Engineering 5,000 5,000 5,000
TOTAL EXPENDITURES 9,000 9,300 9,500
CAPITAL OUTLAY
Work in Progress - - -
TOTAL CAPITAL OUTLAY - - -
OPERATING TRANSFERS IN (OUT)
- - -
TOTAL OPERATING TRANSFERS IN(OUT) - - -
INCREASE (DECREASE) IN
FUND BALANCE 500 1,000 800
BEGINNING FUND BALANCE 99,371 99,871 100,871
ENDING FUND BALANCE $ 99,871 $ 100,871 $ 101,671
Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds
2025-26 2026-27 2027-28
582 - Streets and Drainage Maint District Adopted Proposed Proposed Budget Budget Budget
RECEIPTS
Assessments-Living Space-TM16957-5810 $ 500 $ 1,000 $ 1,000 Assessments-Mesquite 55-TM16587-5811 35,000 1,000 1,000 Assessments-YV Estates-TM17328-5812 500 - -
Assessments-Home Depot-TM17455-5813 5,000 5,000 5,000
Interest 500 1,500 1,500
TOTAL RECEIPTS 41,500 8,500 8,500
EXPENDITURES
Indirect Cost 1,000 1,500 2,000
County Admin Cost 1,500 1,500 1,500
Assessment Engineering 5,500 5,500 5,500
Professional Services - 25,000 25,000
TOTAL EXPENDITURES 8,000 33,500 34,000
CAPITAL OUTLAY
Work in Progress - - -
TOTAL CAPITAL OUTLAY - - -
OPERATING TRANSFERS IN (OUT)
Transfer IN (OUT) - - -
TOTAL OPERATING TRANSFERS IN(OUT) - - -
INCREASE (DECREASE) IN
FUND BALANCE 33,500 (25,000) (25,500)
BEGINNING FUND BALANCE 386,795 420,295 395,295
ENDING FUND BALANCE $ 420,295 $ 395,295 $ 369,795
Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds
2025-26 2026-27 2027-28
583 - MELLO ROOS CFD Adopted Proposed Proposed
Budget Budget Budget
RECEIPTS
Warren Vista CFD Receipts $ 6,000 $ 6,000 $ 6,000
Dollar General CFD Receipts 2,000 2,000 2,000
Super Walmart CFD Receipts 17,000 20,000 20,000
Burrtec CFD Receipts 46,000 50,000 50,000
Hawks Ridge CFD Receipts 2,000 50,000 50,000
Sage Estates CFD Receipts 34,000 50,000 50,000
O'Reilly CFD Receipts 2,600 5,000 5,000
Mohawk CFD Receipts 2,500 2,000 2,000
Palo Alto Multi-Family CFD
LAIF Interest 500 2,000 2,000
TOTAL RECEIPTS 112,600 187,000 187,000
EXPENDITURES
Indirect Cost 1,000 1,000 1,000
County Admin Cost 500 500 500
Assessment Engineering 6,300 6,300 6,300
TOTAL EXPENDITURES 7,800 7,800 7,800
CAPITAL OUTLAY
Work in Progress 60,000 70,000 70,000
TOTAL CAPITAL OUTLAY 60,000 70,000 70,000
OPERATING TRANSFERS IN (OUT)
- - -
TOTAL OPERATING TRANSFERS IN(OUT) - - -
INCREASE (DECREASE) IN
FUND BALANCE 44,800 109,200 109,200
BEGINNING FUND BALANCE 467,175 511,975 621,175
ENDING FUND BALANCE $ 511,975 $ 621,175 $ 730,375
Work in Progress Detail 2025-26 2026-27 2027-28
Adopted Proposed Proposed
Project Budget Budget Budget
Signal Maintenance Control 10,000 20,000 20,000
Capital Project Contingency 50,000 50,000 50,000
60,000 70,000 70,000
Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds
2025-26 2026-27 2027-28
630 - Bond Funded L/M Housing Adopted Proposed Proposed Budget Budget Budget
RECEIPTS
LAIF Interest $ 1,500 $ 1,500 $ 1,500
TOTAL RECEIPTS 1,500 1,500 1,500
EXPENDITURES
Operating Expenditures - - -
Professional Services - - -
Debt Service - Housing Bonds - - -
TOTAL EXPENDITURES - - -
CAPITAL OUTLAY
Work in Progress 55,500 55,500 55,500
TOTAL CAPITAL OUTLAY 55,500 55,500 55,500
OPERATING TRANSFERS IN (OUT)
Transfer In (Out)
TOTAL OPERATING TRANSFERS IN (OUT) - - -
INCREASE (DECREASE) IN
FUND BALANCE (54,000) (54,000) (54,000)
BEGINNING FUND BALANCE 987,451 933,451 879,451
ENDING FUND BALANCE $ 933,451 $ 879,451 $ 825,451
Due to (from other funds) (500,000) (500,000) (500,000) ENDING CASH BALANCE $ 433,451 $ 379,451 $ 325,451
2025-26 2026-27 2027-28
Work in Progress Detail Adopted Proposed Proposed
Project Budget Budget Budget
Qualified L/M Housing Preservation 50,000 50,000 50,000 Town Sewer Connections 5,500 5,500 5,500
55,500 55,500 55,500
Town of Yucca Valley
Special Revenue Funds
FY 2026-28 Proposed Budget
2025-26 2026-27 2027-28
632 - Town Housing Fund Adopted Proposed Proposed
Budget Budget Budget
RECEIPTS
Interest $ 500 $ 500 $ 500
TOTAL RECEIPTS 500 500 500
EXPENDITURES
Professional Services 2,500 2,500 2,500
TOTAL EXPENDITURES 2,500 2,500 2,500
CAPITAL OUTLAY
Work in Progress - - -
TOTAL CAPITAL OUTLAY - - -
OPERATING TRANSFERS IN (OUT)
Transfer IN (OUT) - Loan payment - - -
TOTAL OPERATING TRANSFERS IN (OUT) - - -
INCREASE (DECREASE) IN
FUND BALANCE (2,000) (2,000) (2,000)
BEGINNING FUND BALANCE (1,201,713) (1,203,713) (1,205,713) ENDING FUND BALANCE $ (1,203,713) $ (1,205,713) $ (1,207,713)
ADVANCES FROM OTHER FUNDS
Advance from General Fund 184,803 184,803 184,803
Advance from Dev Impact Fund 585,390 585,390 585,390
Advance from L/M Housing Bond Fund 556,679 556,679 556,679 ENDING CASH BALANCE $ 123,159 $ 121,159 $ 119,159
Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds
2026-27 2027-28
635- Public Art Fund Amended Amended
Budget Budget
RECEIPTS
Donations $ - $ -
Interest 500 500
TOTAL RECEIPTS 500 500
EXPENDITURES
Expenditures - Town Public Art Partnership - -
Expenditures - PRCC Public Art Program 75,000 75,000
TOTAL EXPENDITURES 75,000 75,000
CAPITAL OUTLAY
Work in Progress - -
TOTAL CAPITAL OUTLAY - -
TRANSFERS IN (OUT)
Transfer IN (OUT) - General Fund 75,000 75,000
TOTAL TRANSFERS IN (OUT) 75,000 75,000
INCREASE (DECREASE) IN
FUND BALANCE 500 500
BEGINNING FUND BALANCE 17,476 17,976
ENDING FUND BALANCE $ 17,976 $ 18,476
Town of Yucca Valley
FY 2024-26 Adopted Budget
Special Revenue Funds
2025-26 2026-27 2027-28
636- Aquatics and Recreation Center Reserve Fund Adopted Proposed Proposed Budget Budget Budget
RECEIPTS
Donations $ - $ - $ -
Interest 7,033 7,000 7,200
TOTAL RECEIPTS 7,033 7,000 7,200
EXPENDITURES
Operating Expenditures - - -
TOTAL EXPENDITURES - - -
CAPITAL OUTLAY
Work in Progress - - -
TOTAL CAPITAL OUTLAY - - -
OPERATING TRANSFERS IN (OUT)
Transfer IN (OUT) - General Fund 001 250,000 - -
TOTAL OPERATING TRANSFERS IN (OUT) 250,000 - -
INCREASE (DECREASE) IN
FUND BALANCE 257,033 7,000 7,200
BEGINNING FUND BALANCE 1,007,033 1,264,066 1,271,066
ENDING FUND BALANCE $ 1,264,066 $ 1,271,066 $ 1,278,266 Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds
2026-27 2027-28
800 - Capital Projects Reserve Amended Projected Proposed Proposed Budget Actual Budget Budget
RECEIPTS
State Grant Reimbursement $ - $ - $ - $ -
Cost Recovery 50,000 50,000 50,000 50,000
TOTAL RECEIPTS 50,000 50,000 50,000 50,000
CAPITAL OUTLAY
Construction Projects 724,050 524,370 250,000 650,000
Capital Replacement 1,022,575 693,049 1,320,000 500,000 Vehicle & Equipment Replacement 476,424 558,122 250,000 250,000 Capital Maintenance 612,752 560,573 515,000 15,000
TOTAL CAPITAL OUTLAY 2,835,801 2,336,114 2,335,000 1,415,000
OPERATING TRANSFERS IN (OUT)
Transfer IN (OUT)- Fund 001 500,000 500,000 - -
Transfer IN (OUT)- Fund 001 9,500 9,500 10,000 11,000
Transfer IN (OUT)- Fund 001 2,000,000 2,000,000 - -
Transfer IN (OUT)- Fund 572 (4,500,000) (4,500,000) - - Transfer IN (OUT)- Fund 574 (827,000) (827,000) - -
Transfer IN (OUT)- Fund 801 - - - -
(2,817,500) (2,817,500) 10,000 11,000
INCREASE (DECREASE) IN
FUND BALANCE (5,603,301) (5,103,614) (2,275,000) (1,354,000) Unassigned Cap Reserve Fund 9,763,144 9,763,144 3,284,261 1,266,583 Specialized Professional Services Reserve 52,322 52,322 52,322 50,000 Unspent Bond Proceeds - 2022 Debt Issuance 1,000,000 1,000,000 2,500,000 2,500,000 Unspent Bond Proceeds-Sewer Design 159,587 159,587 146,368 131,368 Fleet Reserve 268,114 268,114 219,492 (20,508)
BEGINNING FUND BALANCE 11,243,167 11,243,167 6,202,443 3,927,443 Unassigned Cap Reserve Fund 2,544,089 3,221,371 1,266,583 168,905 Specialized Prof. Services Reserve 50,000 52,322 50,000 47,678 Unspent Bond Proceeds - 2022 Debt Issuance 2,500,000 2,500,000 2,500,000 2,500,000 Unspent Bond Proceeds-Sewer Design 144,587 146,368 131,368 116,368 Fleet Reserve 401,190 219,492 (20,508) (259,508)
ENDING FUND BALANCE $ 5,639,866 $ 6,139,553 $ 3,927,443 $ 2,573,443 Construction Projects
Project Detail
Town Hall Redesign 249,620 249,620
Public Buildings Design/Renov 100,000 100,000 250,000 - Tri Valley Maintenance 173,495 173,495 - 650,000
Old Town Beautification 115,935 1,255
Town Property - Utility Undergrounding 85,000 -
724,050 524,370 250,000 650,000
Capital Replacement Program
Cap Projects- Contingency 200,000 56,164 100,000 100,000 ADA Improvements - - 50,000 50,000
Financial Software 100,000 100,000 300,000 -
Admin Services Masterplan Projects 110,000 110,000
Community Center HVAC Replacement 165,000 95,161
TriValley Shade Sail Replacement 200,000 186,150
CC Masterplan - CEQA 27,575 25,575
Open Spaces & Conservation Element Plan 120,000 120,000 Airport Comprehensive Land Use Plan 320,000
Old Town Specific Plan & Phase II Design 450,000 250,000 Town Property Acquisition 100,000 - 100,000 100,000
1,022,575 693,049 1,320,000 500,000
Vehicle and Equipment Replacement
Vehicle/Equipment Repl 476,424 558,122 250,000 250,000
Capital Maintenance Program 476,424 558,122 250,000 250,000 Public Works
Berm Repairs 529,704 529,704 500,000 -
Concrete Repairs 68,048 17,650 - -
Sewer Assessment Fees 15,000 13,219 15,000 15,000
Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds
2025-26
2026-27 2027-28
801-Town Essential Services Amended Projected Proposed Proposed Budget Actual Budget Budget
RECEIPTS
Sales Tax 2,750,000 2,615,000 $ 2,750,000 $ 2,750,000
Interest Income 20,000 20,000 20,000 20,000
TOTAL RECEIPTS 2,770,000 2,635,000 2,770,000 2,770,000
EXPENDITURES
Indirect Cost Recovery 103,500 130,750 103,500 103,500
Measure Communication Services 30,000 30,000 30,000 30,000 Sales Tax Admin Costs 4,000 4,000 4,000 4,000
TOTAL EXPENDITURES 137,500 164,750 137,500 137,500
CAPITAL OUTLAY
Work in Progress 3,873,841 2,393,841 2,895,000 2,475,000 TOTAL CAPITAL OUTLAY 3,873,841 2,393,841 2,895,000 2,475,000
OPERATING TRANSFERS IN (OUT)
Transfer In (Out) - Fund 574 (360,000) (360,000) - -
Transfer In (Out) - Fund 572 (1,500,000) (1,500,000) - - (1,860,000) (1,860,000) - -
INCREASE (DECREASE) IN
FUND BALANCE (3,101,341) (1,783,591) (262,500) 157,500
BEGINNING FUND BALANCE 3,428,611 3,428,611 1,645,020 1,382,520 ENDING FUND BALANCE $ 327,270 $ 1,645,020 $ 1,382,520 $ 1,540,020 Work in Progress Detail
Maintenance of Existing Essential Public Safety 1,074,244 1,074,244 1,325,000 1,465,000 Slurry Seal 1,250,000 - 250,000 250,000
Crack Sealing 250,000 250,000
Emergency Dirt Road Maintenance 100,000
Infrastructure Contingency 100,000 - 100,000 100,000
Town Recreation and Park Improvements - 20,000 20,000 20,000 Infrastructure Projects 1,700,000 270,000 370,000 370,000 Expanded Senior Programming 150,000 150,000 225,000 235,000 Senior Center Improvements (w/ Parking Lot) 98,622 98,622 - - Community Non-Profit Partnerships 100,000 100,000 150,000 150,000 Homelessness Program 100,000 50,000 175,000 180,000
Museum Improvements 100,000 100,000 - -
QOL - Vector Control Services 70,000 70,000 75,000 75,000 Brehm Park Improvements/Turf Project 500,000 -
SR 62 Beautification - Monument Signs 435,000 435,000
CA Welcome Center Floor Maintenance - - 75,000 -
Community-Wide QOL Program - CC Athletics Masterplan 45,975 45,975 3,873,841 2,393,841 2,895,000 2,475,000
2025-26
Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds
2026-27 2027-28
802 Sewer Assessment Assistance Amended Proposed Proposed Budget Budget Budget
RECEIPTS
Measure Z Sales Tax $ 2,750,000 $ 2,750,000 $ 2,750,000 Interest Income 5,000 5,000 5,000
TOTAL RECEIPTS 2,755,000 2,755,000 2,755,000
EXPENDITURES
Measure Communication Services 25,000 25,000 25,000
Pass Through to HDWD 3,584,370 2,617,500 2,369,570
Sales Tax Admin Costs 103,500 112,500 112,500
TOTAL EXPENDITURES 3,712,870 2,755,000 2,507,070
OPERATING TRANSFERS IN (OUT) - - -
- - -
INCREASE (DECREASE) IN
FUND BALANCE (957,870) - 247,930
BEGINNING FUND BALANCE
$ 709,940 $ (247,930) $ (247,930)
ENDING FUND BALANCE
$ (247,930) $ (247,930) $ 0
Notes
1. Estimated annual revenue increased to reflect projected actuals.
2. Admin cost based on 5% of revenues to cover finance costs, communication plan, outreach. 2025-26
Town of Yucca Valley
FY 2026-28 Proposed Budget
Special Revenue Funds