The San Bernardino County Board of Supervisors on Tuesday received a recommended budget totaling $10.9 billion for fiscal year 2026-27.
Spending dropped by $26.1 million, primarily due to a decrease in one-time funding obligations for various projects allocated in the 2025-26 mid-year budget report, according to County CEO Luther Snoke.
This year’s Recommended Budget proposes $273.7 million for priority spending, including $14.9 million in ongoing funding, $145.4 million in one-time spending, $81.7 million in reserve usage and $31.8 million in other funding, Snoke reported.
The County Administrative Office is keeping a close watch on these economic challenges:
Assessed Value — “Property taxes, the primary revenue source for the County General Fund, are beginning to moderate after a prolonged period of strong expansion,” the CEO reported.
Market Volatility — “The geopolitical environment, stock market, and commodity market volatility pose risks by increasing uncertainty in revenue forecasts and potentially reducing investment returns for public pensions,” Snoke observed. “These factors can constrain the ability to maintain essential services and long-term financial stability.”
Uncertainty with federal and state funding — “Federal and state funding face uncertainties due to policy changes, persistent inflation, and potential budgetary cuts,” according to the report. “Specifically, the passing of … (the federal) One Big Beautiful Bill Act introduced additional uncertainty, as changes could have significant fiscal impacts to the county.
Ongoing risks such as natural disasters, local emergencies and lawsuits against the county compound fiscal challenges, Snoke reported. “Through continued monitoring and careful financial planning, the 2026-27 Recommended Budget aims to mitigate these economic risks by prudently forecasting revenue and prioritizing one-time investments rather than creating long-term liabilities,” he wrote.
Spending priorities include:
“Capital needs” — “The Board prioritizes delivery of services within local communities across this expansive county by investing in modern, well-maintained facilities and addressing infrastructure needs early to avoid higher long-term costs,” according to Snoke. The 2026–27 Recommended Budget allocates $40.9 million in one-time funding, $15.6 million in reserve usage and $20.7 million in other funding for facility improvements, public safety infrastructure and community-serving capital projects.
Public safety — The proposed budget calls for $1.4 million in one-time funding, $16.3 million in reserve usage, $449,413 in ongoing funding, $4.9 million in other one-time funding and $4.7 million in other ongoing support “to strengthen code enforcement and illegal cannabis abatement, support Sheriff/Coroner/Public Administrator drone and technology initiatives, expand field-based operations in remote and hard-to-reach areas, equip first responders with modern tools and systems, enhance investigative capabilities, improve emergency response, and address quality-of-life issues,” Snoke said.
“Support for vulnerable populations” — $11.8 million in one-time funding, $8 million in ongoing funding and $2.5 million in reserve usage to promote housing stability, maintain crucial services “and support program continuity amid rising service demands and cost pressures, including increased costs associated with CalFresh administration,” the CEO reported. Funding also is for housing development, child-focused services, reentry programs and addressing homelessness.
Infrastructure — $1.8 million in one-time funding and $3.7 million from reserves “to support facility needs and advance transportation infrastructure and safety,” according to Snoke’s report to the board and public.
Financial security — The 2026–27 Recommended Budget allocates $18.7 million in one-time funding to support required contingency funds and maintain the General Purpose Reserve at 20% for unforeseen expenses, “ensuring the county is well-positioned to respond to economic uncertainty and unforeseen events while sustaining essential services and long-term fiscal stability,” Snoke wrote. “Additionally, $25 million in reserve use funding; including $20 million to address a funding gap in law enforcement liability fund to support 80% confidence levels per policy, and $5.0 million to subsidize contract cities’ premium increases.”
Economic Development — Snoke’s recommendation includes $1 million in one-time funding to support tourism promotion, attract visitors to local businesses and enhance regional infrastructure.
Development assistance — With board approval next month, property owners and developers could receive assistance for housing and commercial projects via roughly $4.9 million in one-time funding, $99,914 in ongoing funding and $2.9 million from reserves to expand the Land Use Services Department, enhance development services, improve processing timelines, modernize systems and strengthen planning capacity throughout unincorporated communities. Snoke’s proposal also subsidizes the Land Use Services Department “to offset adopted fees that do not achieve full cost recovery and maintain continuity of development services.”
Community services — The CEO’s recommendation includes $2 million in one-time funding and $2.2 million in ongoing funding to support disaster preparedness, emergency resources, public outreach and animal care operations.
Innovation and technology — Technology that improves efficiency, strengthens security and improves the delivery of services requires the county to spend on “modern systems, data tools and automated platforms. The 2026–27 Recommended Budget includes $40.1 million in one-time funding, $1.7 million in ongoing funding, $15.1 million in reserve usage and $675,980 in other ongoing funding for modernizing enterprise systems, enhancing cybersecurity and expanding county employees’ use of emerging technologies.
Department programs with state and federal mandates — Officials are proposing $22.6 million in one-time funding, $2.4 million in ongoing funding, $601,058 in reserve usage and $859,541 in other ongoing funding for a wide range of “operational, compliance and service delivery needs” countywide. “Notably, the allocation includes $7.0 million in one-time funding to support the Registrar of Voters in administering the 2026 November Statewide General Election, $5.7 million for Assessor/Recorder/County Clerk mainly to provide revenue backfill, $3.6 million for Litigation for counsel services, and $2.7 million for Regional Parks support. Additional funding is recommended to support staffing and maintain continuity of County services across departments.”
The Board of Supervisors encouraged residents to participate in the budget process. A key date is the Tuesday, June 9 budget hearing and adoption, where residents may comment during the board’s meeting ahead of final adoption in person or online by submitting written comments.
The June 9 meeting includes alternate locations for residents to address the board by interactive video:
- Bob Burke Joshua Tree Government Center, 63665 Twentynine Palms Highway in Joshua Tree and
- Jerry Lewis High Desert Government Center, 15900 Smoke Tree St. in Hesperia.
The Board of Supervisors meet in the Covington Chambers on the first floor of the County Government Center, 385 N. Arrowhead Ave. in San Bernardino. Regular Board meetings are usually on Tuesdays, beginning with a closed session at 9 a.m. and a public session at 10.
The Final Budget Book is published in December.
More information about the 2026–27 budget process is on the county’s Finance and Budget webpages.
