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Subject:
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Fiscal Year 2025-26 Countywide Annual Property Tax Rate
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REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
September 9, 2025
FROM
LUTHER SNOKE, Chief Executive Officer, County Administrative Office
SUBJECT
Title
Fiscal Year 2025-26 Countywide Annual Property Tax Rate
End
RECOMMENDATION(S)
Recommendation
1. Adopt Resolution setting a 1% Countywide annual property tax rate for the Fiscal Year 2025-26.
2. Direct the Auditor-Controller/Treasurer/Tax Collector to apply the adopted 1% Countywide annual property tax rate for San Bernardino County.
(Presenter: Matthew Erickson, County Chief Financial Officer, 387-5423)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Operate in a Fiscally-Responsible and Business-Like Manner.
FINANCIAL IMPACT
Approval of this item will not result in the use of additional Discretionary General Funding (Net County Cost). Statutory tax levies are necessary to fund a portion of local agencies' operations and to raise funds necessary to retire voter approved debt.
BACKGROUND INFORMATION
Per statutory requirements, the Resolution will set the 2025-26 1% Countywide annual property tax rate for San Bernardino County (County).
Government Code section 29100 requires the Board of Supervisors to adopt, by resolution, the annual property tax rates on the secured roll on or before October 3 of each year, at a rate not to exceed $1 per $100, or 1% of assessed value, as specified in Article XIIIA of the California Constitution, and Sections 93 and 100 of the Revenue and Taxation Code (RTC). The recommended resolution will set the 1% Countywide annual property tax rate in accordance with Government Code section 29100. The Auditor-Controller/Treasurer/Tax Collector is bringing a companion item for the tax rates authorized by RTC sections 93 and 100.
PROCUREMENT
Not applicable.
REVIEW BY OTHERS
This item has been reviewed by County Counsel (Julie Surber, Principal Assistant County Counsel, 387-5455) on August 20, 2025; and County Finance and Administration (Erika Rodarte, 387-4919, and Jenny Yang, 387-4884, Administrative Analysts) on August 20, 2025.