CFD 2003-3 (The Preserve) Improvement Area 7 special tax

“The District was formed to finance backbone infrastructure, including water and storm drain improvements. The funds allocated from the services portion of the CFD will cover maintenance of parks, parkways and open space, flood and storm protection services the operation of storm drainage systems, and public safety services.”

“The Public Facilities within the District proposed to be financed consist of backbone infrastructure needed for new development, such as roadway, bridge, sewer, water, reclaimed water, dry utilities, storm drain, street and parkway landscaping, curb and gutter, medians, median landscaping, traffic signals, entry signage, parks, trails, fire facilities, library facilities and public community facilities, appurtenances and appurtenant work, and development impact fees that are used by the City to construct infrastructure.”

“The District is divided into three zones. Zones 1 and 2 are located west of Hellman Avenue, north of Pine Avenue and east of Walker Avenue. Zone 3 is located west of Rincon Meadows Avenue and south of Kimball Avenue.”

2015-12-01

“ADOPTED, SIGNED AND APPROVED ON the 1st day of December 2015.”

Ordinance No. 2015-011

“ADOPTED, SIGNED AND APPROVED ON the 1st day of December 2015.”

other: annual levy collected on the San Bernardino County property tax bill — NOT a one-time charge at permit

“The Annual Special Tax A or Annual Special Tax B shall be collected in the same manner and at the same time as ordinary ad valorem property taxes, provided, however, that Improvement Area No. 7 may collect Annual Special Tax A and Annual Special Tax B at a different time or in a different manner if necessary to meet its financial obligations.”

County of San Bernardino (Assessor and Treasurer-Tax Collector), on the ad valorem property tax bill

“The City Clerk is hereby authorized to transmit a certified copy of this ordinance to the San Bernardino County Assessor and Treasurer-Tax Collector, and to perform all other acts which are required by the Act, this Ordinance or by law in order to accomplish the purpose of this Ordinance.”

“The City shall classify as Exempt Property within the applicable Zone, (i) Assessor's Parcels which are owned by, irrevocably offered for dedication, encumbered by or restricted in use by the State of California, Federal or other local governments, including school districts, (ii) Assessor's Parcels which are used as places of worship and are exempt from ad valorem property taxes because they are owned by a religious organization, (iii) Assessor's Parcels which are owned by, irrevocably offered for dedication, encumbered by or restricted in use by a homeowners' association, (iv) Assessor's Parcels with public or utility easements making impractical their utilization for other than the purposes set forth in the easement, (v) Assessor's Parcels which are privately owned and are encumbered by or restricted solely for public uses or classified as Agricultural Buffer Property, (vi) other types of public uses determined by the City Council, or (vii) Assessor's Parcels which exist in whole or in part within the boundaries of the Future Excluded Area.”

“Due to a reimbursement agreement made between the City and the developer, the developer is eligible for additional reimbursement. According to the agreement, Special Taxes are to be levied at 100% of the Assigned Special Tax rate (as outlined in the Rate and Method of Apportionment pertaining to the Improvement Area), allowing for any surplus generated to be applied to pay Approved Payment Requests for Accepted Facilities. As of May 31, 2025, the estimated amount of surplus funds was $291,513.24 with no reimbursement requests submitted by the developer.”