REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
May 5, 2026
FROM
ENSEN MASON, Auditor-Controller/Treasurer/Tax Collector
SUBJECT
Title
Special Taxes, Fees, and Assessments Agreements with San Bernardino County Cities and Districts
End
RECOMMENDATION(S)
Recommendation
1. Approve revised agreement templates for use with San Bernardino County cities and districts for placement and collection of special taxes, fees, and assessments on the property tax roll for up to a five-year term.
2. Authorize the Auditor-Controller/Treasurer/Tax Collector, Assistant Auditor-Controller/ Treasurer/Tax Collector, or Chief Deputy, Property Tax to execute agreements with San Bernardino County cities and districts, and to execute any subsequent non-substantive amendments, on behalf of the County, subject to review by County Counsel, effective May 5, 2026, through June 30, 2031.
(Presenter: Ensen Mason, Auditor-Controller/Treasurer/Tax Collector, 382-7000)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Improve County Government Operations.
Operate in a Fiscally-Responsible and Business-Like Manner.
Foster Sustainable Development Through Strategic Partnerships.
FINANCIAL IMPACT
Approval of this item will not result in the use of additional Discretionary General Funding (Net County Cost). The County recovers the cost of placing and collecting special taxes and assessments through fees charged to the originating entities in accordance with Government Code Section 29304.
BACKGROUND INFORMATION
Government Code Section 51800 authorizes San Bernardino County to collect city and district special taxes, fees, and assessments on the regular property tax roll. Agreements to provide this service for over 1,200 agency accounts are currently in effect. Proposition 218, approved by popular vote on November 5, 1996, imposes constitutional requirements on entities seeking to establish or increase special taxes, ass...
Click here for full text