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File #: 12415   
Type: Consent Status: Passed
File created: 6/9/2025 Department: Public Works-Special Districts
On agenda: 6/18/2025 Final action: 6/18/2025
Subject: Continuing Levy of Special Assessment Taxes for Assessment District 2018-1 (Snowdrop Road)
Attachments: 1. EXH-PW-SD 061825 Continuing Levy Special Assessment Taxes 2018-1 Exhibit A (FY 25-26), 2. EXH-PW-SD 061825 Continuing Levy Special Assessment Taxes 2018-1 Exhibit B (FY 25-26), 3. RES-PW-SD 061825 AD 2018-1 (Snowdrop Road) Special Assessment Taxes, 4. Item #60 Executed BAI, 5. 2025-158 Executed Resolution
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 Assessment Taxes for Assessment District 2018-1 (Snowdrop Road)
End

RECOMMENDATION(S)
Recommendation
1. Adopt Resolution authorizing the continuing levy of special assessment taxes for 2025-26 on parcels within Assessment District 2018-1 (Snowdrop Road), and continue collection on two benefiting parcels, as detailed in Exhibits A and B, to fund road and drainage improvements, and ongoing operations and maintenance costs.
2. Direct the Auditor-Controller/Treasurer/Tax Collector to place the special assessment taxes for Assessment District 2018-1, as detailed in Exhibits A and B, 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 Assessment District 2018-1 (Snowdrop Road).
(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). Projected revenue from the special assessment taxes for 2025-26 is summarized in the following table:


Assessment District 2018-1
(Snowdrop Road)

Number of
Taxable
Parcels

2025-26
Revenue
Projection

Increase
(Decrease)
From Prior Year
Improvement Assessment
65
$412,786
-
Operations and Maintenance Assessment
85
$49,968
1,455

The increase in revenue from the Operations and Maintenance Assessment includes the approved annual 3% inflationary increase for ongoing maintenance.

BACKGROUND INFORMATION
On March 13, 2018 (Item No. 65), the Board of Supervisors (Board) adopted Resolution No...

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