REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
August 4, 2026
FROM
NOEL CASTILLO, Director, Department of Public Works - Special Districts
SUBJECT
Title
Continuing Levy of 2026-27 Special Taxes in Community Facilities District 2025-1 (Commerce Center II)
End
RECOMMENDATION(S)
Recommendation
1. Adopt Resolution authorizing the continuing levy of special taxes within Community Facilities District 2025-1 (Commerce Center II), as detailed in Exhibit A.
2. Direct the Auditor-Controller/Treasurer/Tax Collector to place the special taxes for Community Facilities District 2025-1 (Commerce Center II), as detailed in Exhibit A, on the 2026-27 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 Community Facilities District 2025-1 (Commerce Center II).
(Presenter: Noel Castillo, Director, 387-7906)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Operate in a Fiscally Responsible and Business-Like Manner.
Provide for the Safety, Health and Social Service Needs of County Residents.
FINANCIAL IMPACT
Approval of this item will not result in the use of Discretionary General Funding (Net County Cost). The projected revenue from these special taxes is $2,489,015.30 in 2026-27 to fund ongoing operations and maintenance costs. Adequate appropriation and revenue are included in the 2026-27 Recommended Budget.
BACKGROUND INFORMATION
Community Facilities Districts (CFDs), more commonly known as Mello-Roos Districts, are special tax districts established by a minimum 2/3 voter approval as a means of obtaining additional public funding through special taxes to pay for public infrastructure and/or ongoing public services. These special taxes are a type of parcel tax not levied on the assessed value of real property and are not subject to Proposition 13 property tax limitations.
On April 29, 2025 (Item No. 89), the Board of Supervisors (Board) adopted Resolution No. 2025-75 approving the formation of Community Facilities District (CFD) 2025-1 (Commerce Center II). On May 6, 2025 (Item No. 48), the Board adopted Ordinance No. 4486 authorizing the levy of special taxes within the CFD to fund public infrastructure, landscaping, flood protection, drainage, sewer systems, graffiti and debris removal, and maintenance and operational needs associated with the Commerce Center II development.
Subsequent to the formation of the CFD, two additional parcels, Assessor Parcel Numbers 0231-011-20-0000 and 0231-011-21-0000, were annexed into the CFD to provide funding for the ongoing operation and maintenance of public improvements associated with the continued development of Commerce Center II. Following completion and acceptance of the additional public improvements, anticipated in July 2026, the Department of Public Works - Special Districts will assume maintenance responsibilities for the annexed improvements, including roadway landscaping, streetlighting, monument signage, wayfinding signage, trees, hardscape improvements, railroad signal crossings, and other associated public infrastructure along Jeff Gordon Boulevard, France Family Drive, and Jimmie Johnson Road.
This item seeks authorization to continue the levy of special taxes for the CFD, as detailed in Exhibit A, and to direct the placement on the 2026-27 tax roll.
The special taxes proposed for 2026-27 are authorized under Government Code section 53340 of the Mello-Roos Community Facilities Act of 1982 (Act) (Government Code section 53311 et seq). Section 53340 permits the Board, by resolution, to levy the special taxes in the current or future tax years at the same or a lower rate than authorized by ordinance, provided that a certified list of the parcels subject to the levy and the amount to be levied on each parcel is filed with the Auditor-Controller/Treasurer/Tax Collector by August 10th of the applicable tax year.
PROCUREMENT
Not applicable.
REVIEW BY OTHERS
This item has been reviewed by County Counsel (Sophie A. Curtis, Deputy County Counsel, 387-5455) on June 30, 2026; Auditor-Controller/Treasurer/Tax Collector (Franciliza Zyss, Chief Deputy, 387-3176) on July 13, 2026; and County Finance and Administration (Matthew Dalton, Administrative Analyst, 387-5005) on July 16, 2026.