REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
August 5, 2025
FROM
NOEL CASTILLO, Director, Department of Public Works - Special Districts
SUBJECT
Title
Levy of 2025-26 Special Taxes for Community Facilities District 2025-1 (Commerce Center II)
End
RECOMMENDATION(S)
Recommendation
1. Adopt Resolution authorizing the levy of special taxes for 2025-26 on parcels within Community Facilities District 2025-1 (Commerce Center II), as detailed in Exhibit A, to fund ongoing operations and maintenance costs.
2. Direct the Auditor-Controller/Treasurer/Tax Collector to place the special taxes for Community Facilities District 2025-1 (Commerce Center II), as detailed in Exhibit A, on the 2025-26 tax roll.
3. Direct the Clerk of the Board of Supervisors to publish a copy of the Resolution once in a newspaper of general circulation within Community Facilities District 2025-1 (Commerce Center II).
(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 special taxes in Recommendation No. 1 are projected to generate approximately $1,647,329 in 2025-26 to fund ongoing operations and maintenance costs.
BACKGROUND INFORMATION
On April 29, 2025 (Item No. 89), the Board of Supervisors (Board) adopted Resolution No. 2025-75 approving the formation of Community Facilities District (CFD) 2025-1 (Commerce Center II).
On May 6, 2025 (Item No. 48), the Board adopted Ordinance No. 4486 authorizing the levy of special taxes of the CFD that included related special taxes to fund 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 for levy of ongoing operations and maintenance costs on the 2025-26 tax roll.
PROCUREMENT
Not applicable.
REVIEW BY OTHERS
This item has been reviewed by Auditor-Controller/Treasurer/Tax Collector (Franciliza Zyss,
Deputy Chief Property Tax, 382-3176) on July 15, 2025; County Counsel (Aaron Gest, Deputy County Counsel, 387-5455) on July 14, 2025; and County Finance and Administration; (Amanda Trussell, Principal Administrative Analyst, 387-4773) on July 17, 2025.