REPORT/RECOMMENDATION TO THE BOARD OF SUPERVISORS
OF SAN BERNARDINO COUNTY
AND RECORD OF ACTION
August 5, 2025
FROM
NOEL CASTILLO, Director, Department of Public Works - Special Districts
SUBJECT
Title
Levy of 2025-26 Special Taxes for Community Facilities District 2025-1 (Commerce Center II)
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RECOMMENDATION(S)
Recommendation
1. Adopt Resolution authorizing the levy of special taxes for 2025-26 on parcels within Community Facilities District 2025-1 (Commerce Center II), as detailed in Exhibit A, to fund ongoing operations and maintenance costs.
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 2025-26 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)
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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.
FINANCIAL IMPACT
Approval of this item will not result in the use of Discretionary General Funding (Net County Cost). The special taxes in Recommendation No. 1 are projected to generate approximately $1,647,329 in 2025-26 to fund ongoing operations and maintenance costs.
BACKGROUND INFORMATION
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), ...
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