REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
September 1, 2026
FROM
ENSEN MASON, Auditor-Controller/Treasurer/Tax Collector
SUBJECT
Title
Fiscal Year 2026-27 Property Tax Rates for Local Agencies
End
RECOMMENDATION(S)
Recommendation
Adopt Resolution establishing the Fiscal Year 2026-27 Revenue and Taxation Code sections 93 and 100 property tax rates for local agencies within San Bernardino County.
(Presenter: Vanessa Doyle, Assistant Auditor-Controller/Treasurer/Tax Collector, 382-7004)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
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). Statutory tax levies for 2026-27 are necessary to fund a portion of local agencies’ operations and to raise funds necessary to retire voter approved debt.
BACKGROUND INFORMATION
Per statutory requirements, the Resolution will set the 2026-27 property tax rates for local agencies within San Bernardino County (County).
Government Code section 29100 requires the Board of Supervisors to adopt by resolution the annual property tax rates on the secured roll on or before October 3 of each year, at a rate not to exceed $1 per $100, or 1% of assessed value, as specified in Article XIIIA of the California Constitution, and Sections 93 and 100 of the Revenue and Taxation Code (RTC). The County Administrative Office is bringing a related item for adoption of a resolution specific to the one percent general tax levy. Adoption of the Resolution will set the RTC sections 93 and 100 tax rates.
RTC section 93 authorizes an additional levy of ad valorem property tax in excess of the 1% in order to raise revenues in the amounts needed to meet annual debt service requirements for interest and principal payments on general obligation bonds, other indebtedness approved by the voters prior to July 1, 1978, and for bonded indebtedness incurred for the acquisition or improvement of real property that was approved by its voters. The revenue from the tax levy will be allocated to the various taxing entities of the County in accordance with applicable provisions of RTC. Government Code section 29103 requires the County Auditor to calculate the tax rates for the Board’s action.
Further, RTC section 100 requires a countywide rate for general tax and debt service, known as the unitary tax rate, be applied to the unitary assessed values established by the State Board of Equalization. The revenue received from this levy will be apportioned in accordance with Section 100. The proposed unitary rates include specific rates ordered by the courts to be applied to BNSF Railway and Union Pacific Railway property.
PROCUREMENT
Not applicable.
REVIEW BY OTHERS
This item has been reviewed by County Counsel (Kristina Robb, Deputy County Counsel, 387-5455) on July 28, 2026; and County Finance and Administration (Garrett Baker, Administrative Analyst, 387-3077) on August 6, 2026.