REPORT/RECOMMENDATION TO THE BOARD OF DIRECTORS
OF SAN BERNARDINO COUNTY FIRE PROTECTION DISTRICT
AND RECORD OF ACTION
August 9, 2022
FROM
DAN MUNSEY, Fire Chief/Fire Warden, San Bernardino County Fire Protection District
SUBJECT
Title
Continuation of Special Taxes for Community Facilities District No. 94-01 within the City of Hesperia
End
RECOMMENDATION(S)
Recommendation
Acting as the governing body of the San Bernardino County Fire Protection District:
1. Rescind Resolution No. 2022-145, adopted on July 12, 2022, authorizing the continuing levy of special taxes on parcels within Community Facilities District No. 94-01.
2. Adopt Resolution authorizing the continuing levy of special taxes on parcels within Community Facilities District No. 94-01, as detailed in Exhibit 1 to help fund the cost of providing fire services within the City of Hesperia.
3. Direct the Auditor-Controller/Treasurer/Tax Collector to place the special taxes for Community Facilities District No. 94-01, as detailed in Exhibit 1, on the 2022-23 Tax Roll.
(Presenter: Dan Munsey, Fire Chief/Fire Warden, 387-5779)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Operate in a Fiscally-Responsible and Business-Like Manner.
Provide for the Safety, Health and Social Service Needs of County Residents.
FINANCIAL IMPACT
Approval of these actions will not result in the use of additional Discretionary General Funding (Net County Cost). The special taxes for Community Facilities District No. 94-01 (CFD No. 94-01) will be placed on the 2022-23 property tax roll to help fund San Bernardino County Fire Protection District’s (SBCFPD) cost of providing fire services within the City of Hesperia. Resolution No. 2022-145, adopted on July 12, 2022 (Item No. 45), had clerical errors in the prior Exhibit 1 (Prior Exhibit). The recommended actions correct those errors. Projected revenue from the CFD No. 94-01 special taxes for 2022-23 is $1,029,001 from 3,291 parcels in Exhibit 1, which includes $301,550 from a recommended 9.4% increase and the addition of 22 new parcels.
Revenue from these special taxes is included in SBCFPD’s 2022-23 budget.
BACKGROUND INFORMATION
In 1994, CFD No. 94-01 was established by the Hesperia Fire Protection District to pay for expenses associated with providing fire suppression and emergency medical services through the annual levy of special taxes assessed on parcels within CFD No. 94-01. Administration of CFD No. 94-01 transferred from the City of Hesperia to SBCFPD by the issuance of the Certificate of Completion for LAFCO No. 3218 effective November 1, 2018.
The special tax for CFD No. 94-01 can be increased annually based upon the increase during the preceding fiscal year in the Consumer Price Index (CPI) for all urban consumers, all items index, as published by the United States Department of Labor, Bureau of Labor Statistics. Originally, the CPI for the Los Angeles/Anaheim/Riverside area was utilized in determining the annual increase. However, that area was discontinued and replaced by the formation of new areas. Because CFD No. 94-01 provides funding for fire services within the City of Hesperia, it is most appropriate to use the CPI for the Riverside/San Bernardino/Ontario area in establishing this special tax’s annual increase. The CPI for the Riverside/San Bernardino/Ontario area during the preceding fiscal year (May to May) was 9.4%.
On July 12, 2022 (Item No. 45), the Board of Directors (Board) adopted Resolution No. 2022-145 authorizing the continuing levy of special taxes on parcels within CFD No. 94-01. The Prior Exhibit was incorporated by reference and attached to the Resolution; however, it was later discovered that the Prior Exhibit contained clerical errors inadvertently listing some commercial properties as residential.
Approval of Recommendation No. 1 will rescind Resolution No. 2022-145 related to the continuing levy of special taxes on parcels within CFD No. 94-01. Upon approval of Recommendation No. 2, a new Resolution will be adopted with a corrected Exhibit 1 that includes a 9.4% increase from the prior year to support the costs of providing fire services in the City of Hesperia.
The recommended actions will provide for the continuation of special taxes for CFD No. 94-01, as well as direct the placement of these special taxes on the 2022-23 Tax Roll.
PROCUREMENT
Not applicable.
REVIEW BY OTHERS
This item has been reviewed by County Counsel (Scott Runyan, Principal Assistant County Counsel, 387-5455) on August 2, 2022; Auditor-Controller/Treasurer/Tax Collector (Emerita Meily, Property Tax Manager, 382-3015) on July 21, 2022; Finance (Tom Forster, Administrative Analyst, 387-4635) on July 22, 2022; and County Finance and Administration (Valerie Clay, Deputy Executive Officer, 387-5423) on July 22, 2022.