REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
June 18, 2025
FROM
NOEL CASTILLO, Director, Department of Public Works - Special Districts
SUBJECT
Title
Continuing Levy of Special Taxes for 2025-26 Within Various Community Facilities Districts
End
RECOMMENDATION(S)
Recommendation
1. Adopt Resolution authorizing the continuing levy of special taxes within Community Facilities District 2003-1 (Citrus Plaza/ Mountain Grove), as detailed in Exhibit A.
2. Adopt Resolution authorizing the continuing levy of special taxes within Community Facilities District 2006-1 (Lytle Creek North) as detailed in Exhibit B.
3. Adopt Resolution authorizing the continuing levy of special taxes within Community Facilities District 2010-1 (East Valley) as detailed in Exhibit C.
4. Direct the Auditor-Controller/Treasurer/Tax Collector to place the special taxes within Community Facilities Districts, as detailed in Exhibits A through C, on the 2025-26 tax roll.
5. Direct the Clerk of the Board of Supervisors to publish a copy of each of the Resolutions once in a newspaper of general circulation within the applicable Community Facilities District.
(Presenter: Noel Castillo, Director, 387-7906)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Operate in a Fiscally-Responsible and Business-Like Manner.
Ensure Development of a Well-Planned, Balanced, and Sustainable County.
FINANCIAL IMPACT
Approval of this item will not result in the use of Discretionary General Funding (Net County Cost). The projected revenue from these special taxes for 2025-26 is summarized in the following table:
|
Community Facilities District |
Number of Taxable Parcels |
2025-26 Revenue Projection |
Increase (Decrease) From Prior Year |
|
2003-1 (Citrus Plaza/Mountain Grove) |
28 |
$432,606 |
$1,514 |
|
2006-1 (Lytle Creek North) |
2,328 |
$4,767,381 |
$65,785 |
|
2010-1 (East Valley) |
83 |
$69,419 |
$3,730 |
BACKGROUND INFORMATION
Community Facilities Districts (CFDs), more commonly known as Mello-Roos Districts, are special tax districts established by a minimum 2/3 voter approval as a means of obtaining additional public funding through special taxes to pay for public infrastructure and/or ongoing public services. These special taxes are a type of parcel tax not levied on the assessed value of real property and are not subject to Proposition 13 property tax limitations.
The Department of Public Works - Special Districts administers the following CFDs for purposes of the continuing levy of special taxes for Fiscal Year 2025-26:
• 2003-1 (Citrus Plaza/Mountain Grove) is located in the unincorporated area of the County adjacent to the City of Redlands known as the Donut Hole - north of East Lugonia Avenue and south of San Bernardino Avenue, between the 210 Freeway and Alabama Street.
o Public infrastructure and services include roadways, sewer, water, storm drains, traffic mitigation and related construction costs.
• 2006-1 (Lytle Creek North) is located in the Lytle Creek North Community, a 2,328-parcel residential subdivision called Rosena Ranch located east of Interstate 15.
o Public infrastructure and services include open space, flood and storm drain protection and fire protection.
• 2010-1 (East Valley) is located in the unincorporated area of the County adjacent to the City of Redlands known as the Donut Hole - north of East Lugonia, between the 210 Freeway and California Street.
o Public infrastructure and services include utility and administrative costs for 250 streetlights.
• 2025-1 (Commerce Center II) is located in the unincorporated area of Fontana and surrounding area of the speedway area located north of the 10 freeway.
o Public infrastructure, landscaping, flood protection, drainage, sewer systems, graffiti and debris removal, and maintenance and operational needs associated with the Commerce Center II development.
This item seeks authorization to continue the levy of special taxes for the CFDs, as detailed in Exhibits A through C, and direct the placement of the special taxes on the 2025-26 tax roll.
The special taxes recommended for 2025-26, based on the projected obligations of each CFD, are in accordance with Government Code Section 53340 of the Mello-Roos Community Facility Act of 1982 (Act) (Government Code Section 53311 et seq). This Act states the legislative body of a CFD may provide, by resolution, for the levy of the special tax in the current year or future tax years at the same rate or at a lower rate than the rate provided by ordinance.
PROCUREMENT
Not applicable.
REVIEW BY OTHERS
This item has been reviewed by Auditor-Controller/Treasurer/Tax Collector (Franciliza Zyss, Chief Deputy, 382-3176) on May 28, 2025; County Counsel (Aaron Gest, Deputy County Counsel, 387-5455) on May 23, 2025; Finance (Amanda Trussell, Principal Administrative Analyst, 387-4222) on May 29, 2025; and County Finance and Administration (Paloma Hernandez-Barker, Deputy Executive Officer, 387-5423) on June 2, 2025.