S&P Global Ratings assigned its'A'long-term rating to Southern Kern Unified School District (USD), California's estimated $10 million series 2026B (election of 2024) general obligation (GO) bonds. At the same time, we affirmed our'A'underlying rating on the district's GO debt outstanding. The outlook is stable. Unlimited ad valorem taxes levied on taxable property within the district secure the GO bonds. The Board of Supervisors of Kern County has the power and obligation to levy these taxes at the district's request for the bonds'repayment. The series 2026B bonds will finance the construction, acquisition, and equipping of district facilities, as well as the cost of issuance. The rating reflects our view of Southern Kern USD's healthy available reserve
