REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
December 16, 2025
FROM
LUTHER SNOKE, Chief Executive Officer, County Administrative Office
SUBJECT
Title
Amendment to Property Tax Sharing Agreement with the City of Chino Hills
End
RECOMMENDATION(S)
Recommendation
Approve Amendment No. 3 to Agreement No. 2000-77 with the City of Chino Hills to update the definition of eligible commercial and industrial properties, which will increase the number of properties used in the property tax sharing calculation, with the first revenue transfer reflecting this change to be processed on June 30, 2026 through June 30, 2037, and is estimated to result in the City receiving an additional $262,000 annually.
(Presenter: Luther Snoke, Chief Executive Officer, 387-4811)
Body
COUNTY AND CHIEF EXECUTIVE OFFICER GOALS & OBJECTIVES
Improve County Government Operations.
Operate in a Fiscally-Responsible and Business-Like Manner.
Pursue County Goals and Objectives by Working with Other Agencies and Stakeholders.
FINANCIAL IMPACT
Approval of this item will impact Discretionary General Funding (Net County Cost). Amendment No. 3 will reduce County General Fund property tax revenue by approximately $262,000 annually, beginning with the June 30, 2026 property tax revenue transfer. The annual transfer amount to City of Chino Hills will vary annually and is calculated by Auditor-Controller/Treasurer/Tax Collector based on the current assessed valuation of the eligible commercial and industrial properties.
BACKGROUND INFORMATION
On June 28, 1999, Senate Bill 166 was signed by the Governor and filed with the Secretary of State. SB166, which is set forth at Stats. 1999, Chap. 45, authorizes the County and City of Chino Hills (City), subject to certain requirements and limitations, to enter into a written agreement for the annual transfer from the County to the City of a specified percentage of certain additional ad val...
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