REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
August 18, 2026
FROM
JOSIE GONZALES, Assessor-Recorder-County Clerk
SUBJECT
Title
Memorandum of Understanding Regarding the California County Assessors Shared Systems Program
End
RECOMMENDATION(S)
Recommendation
Approve Memorandum of Understanding, including non-standard terms, for participation in the California County Assessors Shared Services Program and Shared Services Agreement by, between, and among the California Assessors’ Association, participating California Counties, and the California Board of Equalization, for the contract term of July 1, 2026 through June 30, 2031, in an amount not-to-exceed $285,000.
(Presenter: Josie Gonzales, Assessor-Recorder-County Clerk, 382-3204)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Improve County Government Operations.
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). The not-to-exceed amount associated with this five-year Memorandum of Understanding (MOU) for Standard Data Record (SDR and eSDR) and eForms is $285,000. Adequate appropriation and revenue have been included in the Assessor-Recorder-County Clerk’s (ARC) 2026-27 budget (3111001000) and will be included in future recommended budgets.
The total cost for the SDR and eSDR is based on the contractual estimate from the vendor providing the services in the MOU, with a contingency added for unexpected costs plus any out-of-scope efforts. ARC’s annual shared costs for SDR and eSDR are based on actual usage from the prior statement filing period.
The total cost for eForms is based on the contractual estimate from the vendor providing the services in the MOU, with a contingency added for unexpected costs. ARC’s annual shared costs are based on the actual number of parcels determined by a query from a reliable data source that includes secured and unsecured parcels as of the date of the query (not prior assessment roll year), as the anticipated number of parcels for the next fiscal year.
The annual system support and services costs are provided in Attachment B of the MOU. The ARC will reimburse the California Assessors’ Association (CAA) for its respective share of costs for the MOU, before the start of a new service period. Upon expiration or termination of the MOU, the CAA will return ARC’s portions of the remaining principal and accrued interest.
BACKGROUND INFORMATION
Businesses that operate in California with property valued over $100,000, or when requested by the Assessor Division of ARC, are required by law to report business personal property holdings to the Assessor’s office in which the property is located. Property is reported annually on standard Business Property Statement (BPS) forms approved by the California Board of Equalization (BOE). These forms can be filed electronically through the shared systems, using the SDR and eSDR, and processed through the California Assessor SDR and eSDR website address for the County.
The eSDR electronic filing system is designed for individual businesses to electronically file property statements. The SDR electronic filing system is designed for mid-size to large businesses that may have operations in more than one county, and for tax representatives that file bulk property statements on behalf of their clients. The SDR and eSDR have streamlined the filing process for businesses and enhanced ARC’s productivity in reviewing and valuing property reported on the statements. Electronic filing has substantially improved statement handling and provided business efficiencies for this annual process. Electronic filing eliminates most aspects of handling paper documents. Valuation and processing time for electronic statements is approximately 35 percent lower than for paper statements. The process removes most data entry and enhances workflow functions through automation.
The BOE approves and publishes numerous forms for submissions to local Assessor offices for various reporting and exemptions, including veterans, and other assistance. The eForms website provides information and allows property owners to access, complete, print, and submit these forms to their local Assessor’s office.
On October 8, 2024 (Item No. 15), the Board of Supervisor (Board) approved MOU No. 24-967 for participation in the California County Assessors Shared Service Program and Shared Services Contracts by, between, and amount the CAA, participating California counties, and the BOE, for the two-year term of July 1, 2024 through June 30, 2026, in an amount not-to-exceed $90,000.
The purpose of this recommended MOU is to outline the parties’ respective participation, responsibilities, and duties for the Shared Services Program. The CAA contract with Modern iConcepts Inc. for technical services and maintenance support of the shared systems through an agreement, which is included in the MOU as Attachment A. The CAA also uses Microsoft Data Centers Azure Services to support these shared systems. The ARC will reimburse the CAA for these services through its respective share of costs for the MOU each participating year as detailed in Attachment B. The MOU is administered by the Vice President of the CAA.
This MOU is retroactive and is being presented to the Board at this time because of CAA’s approval process. The MOU required approval by CAA committees and their Executive Board before it was provided to participating counties. The ARC received the finalized MOU on July 1, 2026, and this is the first available Board meeting date following the required operational, fiscal, and legal reviews.
CAA’s MOU has been approved by their Executive Board and cannot be revised to include the County’s standard indemnification and insurance terms. The MOU governs the shared services and includes terms that differ from the standard County Contract and omits County standard contract terms. The non-standard and missing terms include the following:
1. The MOU requires that the County indemnify CAA.
• The County standard contract does not include any indemnification or defense by the County of a Contractor.
• Potential Impact: By agreeing to indemnify CAA, the County could be contractually waiving the protection of sovereign immunity. Claims that may otherwise be barred against the County, time limited, or expense limited could be brought against CAA without such limitations and the County would be responsible to defend and reimburse CAA for costs, expenses, and damages, which could exceed the total contract amount.
2. The MOU does not require CAA to meet the County’s insurance standards.
• The County standard contract requires contractors to carry appropriate insurance at limits and under conditions determined by the County's Risk Management Department.
• Potential Impact: The contract does not include County standard insurance requirements. This means that the County has no assurance that CAA will be financially responsible for claims that may arise from the County's agreement, which could result in expenses to the County that exceed the total contract amount.
ARC recommends the approval of this MOU, including non-standard terms, to allow the County to continue participating in this statewide effort to meet the needs of business filers and the Assessor Division of ARC.
PROCUREMENT
Not applicable.
REVIEW BY OTHERS
This item has been reviewed by County Counsel (Kenneth Brown, Deputy County Counsel, 387-5455) on July 24, 2026; Risk Management (Stephanie Pacheco, Staff Analyst II, 386-9039) on July 29, 2026; Innovation and Technology Department (Don Le, Chief Information Officer, 388-5501) on July 31, 2026; and County Finance and Administration (Garrett Baker, Administrative Analyst, 387-3077) on August 3, 2026.