San Bernardino County Auditor-Controller/ Treasurer/ Tax Collector

Redevelopment Dissolution Information

Background

Effective February 1, 2012, all redevelopment agencies statewide were officially dissolved pursuant to legislation and the California Supreme Court’s decision in California Redevelopment Association, et al. v. Ana Matosantos, et al. (53 Cal.4th 231 (2011)). RDA Successor Agencies are now responsible for following the wind down procedures outlined in ABX1 26 and subsequent legislation AB1484 and SB107.

Auditor-Controller Responsibilities

The County Auditor-Controller (ATC) is responsible for and continues to perform the following:

  • Administer Successor Agencies’ Redevelopment Property Tax Trust Fund (RPTTF).
  • Distribute tax increment in accordance with legislation.
  • Prepare estimates prior to each RPTTF reporting period.
  • Review Recognized Obligation Payment Schedules (ROPS) and prior period adjustments.
  • Review RPTTF insufficient fund notifications and report findings to the State Controller’s Office.
  • Calculate and distribute pass-through payments to Affected Taxing Entities (ATEs) according to existing statutory or contract requirements.
  • Distribute funds to ATEs from agency residual balances, due diligence reviews, and asset liquidations.
  • Prepare and submit distribution reports to the CA Department of Finance (DOF) and ATEs.

Annual ROPS - Upcoming Activities

Upcming ROPS Activities
Source: State of California Department of Finance

Annual ROPS Submissions

Pursuant to Health and Safety Code (HSC) section 34177(m)(1)(A), successor agencies shall submit a copy of the ROPS electronically and in the manner provided for by DOF. Successor agencies should refer to DOF correspondence and website http://www.dof.ca.gov/Programs/Redevelopment/ for updated annual ROPS instructions and format/template.

ROPS should be submitted to the following addresses:

Department of Finance: https://rad.dof.ca.gov/rad-sa
County Auditor-Controller: propertytax@atc.sbcounty.gov
County Administrative Office: CAO-RDA@cao.sbcounty.gov

Hardcopy documents may be mailed to:

Auditor-Controller/Treasurer/Tax Collector
ATTN: Property Tax Section – Property Tax Manager
268 W. Hospitality Lane, 4th Floor
San Bernardino, CA 92415-0018

Amended ROPS

Pursuant to HSC Section 34177(o)(1)(E), successor agencies may submit an amended ROPS, once per ROPS period, no later than October 1. The successor agency may only amend the amount requested for payment on an approved enforceable obligation, the oversight board needs to make a finding that a revision is necessary for the payment of the approved enforceable obligation during the second half of the ROPS (January 1 to June 30) and the oversight board shall approve the revised ROPS.

RPTTF Estimates and Insufficient Fund Notifications

The County Auditor-Controller prepares estimates of property tax revenue and pass-through amounts to be allocated in the upcoming six-month period no later than October 1 and April 1 of each year. The estimate report is emailed to the designated contacts for taxing entities and is posted on our website as well. Successor agencies are encouraged to utilize the estimate reports as a supplement to their own cash flow projections to determine if they will have sufficient funds to pay required debt service. If a Successor agency determines they will not have suffiicent funds and wish to invoke pass-through subordination clauses, a notice of insufficient funds should be submitted to the County Auditor-Controller no later than December 1 and May 1.

Contact Information

If you have any questions pertaining to the RDA dissolution process and disbursements, you may contact:

  • Linda Santillano, Property Tax Manager, (909) 382-3189
  • Franz Zyss, Supervising Accountant III, (909) 382-3176
  • Property Tax General Line, (909) 382-3090
  • Email inquiries can be submitted to propertytax@atc.sbcounty.gov