REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
November 18, 2025
FROM
LUTHER SNOKE, Chief Executive Officer, County Administrative Office
SUBJECT
Title
Property Tax Exchange Related to LAFCO 3275 - Reorganization to Include Annexation to the City of San Bernardino and Detachment from County Service Area 70
End
RECOMMENDATION(S)
Recommendation
Adopt Resolution accepting the property tax revenue amounts that would be transferred as a result of the pending jurisdictional change related to Local Agency Formation Commission proposal LAFCO 3275 - Reorganization to Include Annexation to the City of San Bernardino and Detachment from County Service Area 70 (26-Acre Island).
(Presenter: Matthew Erickson, County Chief Financial Officer, 387-5423)
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.
Pursue County Goals and Objectives by Working with Other Agencies and Stakeholders.
FINANCIAL IMPACT
Approval of this item will not result in the use of additional Discretionary General Funding (Net County Cost). Approval will potentially result in an ongoing decrease of $142 in funding for the County General Fund due to the transfer of property tax revenue to the San Bernardino County Fire Protection District (SBCFPD). The proposed transfer would also provide $338 in County Library property tax revenue to SBCFPD. The proposed transfer does not affect County Service Area (CSA) 70 as it currently does not receive property tax revenue for the reorganization area. The property in question is already within SBCFPD's Valley Service Zone and its Zone FP-5.
There will be no transfer of property tax revenue to the City of San Bernardino (City). Separate action through Local Agency Formation Commission (LAFCO) proposal LAFCO 3198 annexed the City into SBCFPD, which resulted ...
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