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HomeMy WebLinkAboutFD 2023-030 - Resolution RESOLUTION NO. FD 2023-030 A RESOLUTION OF THE BOARD OF DIRECTORS OF THE RANCHO CUCAMONGA FIRE PROTECTION DISTRICT, SAN BERNARDINO COUNTY, CALIFORNIA, ESTABLISHING THE ANNUAL SPECIAL TAX FOR COMMUNITY FACILITIES DISTRICT NO. 85-1 FOR FISCAL YEAR 2023/24 WHEREAS, the Board of Directors of the Rancho Cucamonga Fire Protection District, California, (formerly Foothill Fire Protection District, hereinafter referred to as the "legislative body"), (a) initiated proceedings in 1985 to (i) form the Foothill Fire.Protection District Community Facilities District No. 85-1 ("CFD No: 85-1") and (ii) authorize the levy of special taxes within CFD No. 85-1; (b) held a public hearing regarding the foregoing and formed CFD No. 85-1; and (c) conducted an election on December 10, 1985, and more than two-thirds (2/3) of the qualified electors voted in favor of a proposition authorizing the levy of special taxes in CFD No. 85-1, all as authorized pursuant to the terms and provisions of the "Mello-Roos Community Facilities Act of 1982," being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (the "Act"); and WHEREAS, this legislative body, by ordinance, .,as- authorized' by Section 53340 of the Government Code of the State of California, has authorized the annual levy of a special tax to pay for costs and expenses related to said CFD No. 85-1 at the rate and apportion the special tax in the manner specified in the resolution adopted pursuant to Article 2- (commencing with Section 53318 of the Government Code), except that this Board of Directors may levy the special tax at a lower rate; and WHEREAS, this Board of Directors desires to levy a special tax in the CFD No. 85-1 for the Fiscal Year 2023/24 NOW, THEREFORE, THE BOARD OF DIRECTORS OF THE RANCHO CUCAMONGA FIRE PROTECTION DISTRICT, HEREBY RESOLVES: SECTION 1: Levy of Special Tax. That the specific rafe "and amount of the special tax to be collected to pay for the costs and expenses for the Fiscal Year 2023/24 for the CFD No. 85-1 is hereby determined and established as set forth in the attached, referenced and incorporated Exhibit "A". SECTION 2: Exempt Properties. That properties or entities of the State, Federal or other local governments shall be exempt from such special tax. SECTION 3: Use of Special Tax. That the proceeds of the special tax shall be used to pay, in whole or in part, the costs of the following, in the following order of priority: (a) The construction, acquisition, expansion and/or rehabilitation of public facilities, within or for the benefit of the CFD No. 85-1 generally described:as follows: Fire protection and suppression facilities and appurtenances, including equipment, real property and other tangible property with an estimated useful life of five years or longer. (b) The.services to be provided within'the CFD No. 85-1 are generally described as follows: The performance by employees of*Junctions, operations and maintenance and repair activities in order to provide fire protection within the CFD Nd."95-1. (c)The— repayment of advances and loans. The special-tax shall be used solely for the purposes specified above and for no other purpose.. Resolution No. FD 2023-030 -Page 1 of 5 SECTION 4: Annual Adjustment in Maximum Special Tax. Pursuant to 'authorization of the qualified electorate, this Board of Directors hereby declares that it shall annually adjust the maximum special tax based upon the lesser of: - (a) changes in cost of living; or (b) changes in cost of living and changes in population as defined in Section 7901 of the Government Code occurring within the CFD No. 85-1 in the immediately preceding fiscal yp.E (c) The maximum authorized special tax rates are set forth in the attached referenced and incorporated Exhibit"B" SECTION 5: Collection of Special Tax. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes. PASSED, APPROVED AND ADOPTED this 5±day of July. 2023. . D nni Michael, resideri - ATTEST: ice C. Reynolds, Clerk U - - I, JANICE C. REYNOLDS , SECRETARY of the Rancho Cucamonga Fire Protection District, do hereby certify that the foregoing Resolution was duly passed, approved, and adopted by the Board of Directors of the Rancho Cucamonga Fire Protection District, at a Regular Meeting of said Board held on the 5th day of July, 2023. AYES: Hutchison, Kennedy, Michael,-Scott, Stickler - NOES: None ABSENT: None - ABSTAINED: None Executed this 6t1 day of July, 2023, at Rancho.Cucamonga, California. Reynolds, Clerk Resolution No. FD 2023-030 - Page 2 of 5 EXHIBIT "A" ACTUAL SPECIAL TAX FOR FISCAL YEAR 2023/24 IN MELLO-ROOS COMMUNITY FACILITIES DISTRICT NO. 85-1 RANCHO CUCAMONGA FIRE PROTECTION DISTRICT Structures Actual Annual Special Tax Residential $154.21 per DU Multi-Family Residential 2 DU 1.75 ($154.21) 3 DU 2.25 ($154.21) 4 DU 2.65 ($154.21) 5- 14 DU 2.65 ($154.21) + {0.35 (TU-4) ($154.21)} 15- 30 DU 6.15 ($154.21) + {0.30(TU- 14) ($154.21)1 31 - 80 DU 10.65 ($154.21) + {0.25(TU-30) ($154.21)) 80- up DU 23.15 ($154.21) + {0.20(TU- 80) ($154.21)1 Commerical $154.21 per acre + 0.083 per SF Industrial $154.21 per acre + 0.1.02 per SF Note: DU= Dwelling Unit TU= Total Units SF = Building Square Foot Reduction Commercial and industrial structures shall be granted a $0.01 reduction in the special tax for the installation of complete sprinkler systems. In addition, multi-floor commercial and industrial structures shall also be granted a $0.01 reduction (not cumulative) in special tax for each separate floor above or below the main ground floor of the structure. Resolution No. FD 2023-030 - Page 3 of 5 EXHIBIT "B" MAXIMUM SPECIAL TAX FOR FISCAL YEAR 2023/24 IN MELLO-ROOS COMMUNITY FACILITIES DISTRICT NO. 85-1 RANCHO CUCAMONGA FIRE PROTECTION DISTRICT Per Capita Cost of Fiscal Year Maximum Special Tax Living Change 2022123 Base Fiscal Year 2023124 1.0457% $199.19 DU $208.29 DU Maximum Annual Special Tax Structures Fiscal Year 2022123 Residential $208.29 per DU Multi-Family Residential 2 DU 1.75 ($208.29) 3 DU 2.25 ($208.29) 4 DU 2.65 ($208.29) 5 - 14 DU 2.65 ($208.29) + {0.35 (TU-4) ($208.29)} 15 - 30 DU 6.15 ($208.29) + {0.30(TU - 14) ($208.29)} 31 - 80 DU 10.65 ($208.29) + {0.25(TU - 30) ($208.29)} 80 - Up DU 23.15 ($208.29) + {0.20(TU - 80) ($208.29)} Commerical ($208.29) per acre + (0.108) per SF Industrial ($208.29) per acre + (0.134) per SF Note: DU = Dwelling Unit TU = Total Units SF = Building Square Footage ANNUAL ADJUSTMENT The maximum Special Tax shall be annually adjusted commencing on July 1, 2023, and each July 11 thereafter for (a) changes in the cost of living or (b) changes in cost of living and changes in population as defined in Section 7901 of the Government Code, as amended, whichever is lesser. Resolution No. FD 2023-030 - Page 4 of 5 REDUCTION IN SPECIAL TAX Commercial and industrial structures shall be granted a .01 cent reduction in the Special Tax for the installation of complete sprinkler systems. In addition, multi-floor commercial and industrial structures shall also be granted a .01 cent reduction (not cumulative) in Special Tax for each separate.floor above or below the main ground floor of the structure. LIMITATION ON SPECIAL TAX LEVY The Special Tax shall only be levied on developed property; provided that the Special Tax shall not be levied until a "Certification of Occupancy" or "Utility Release" has been issued by the appropriate governmental agencies. Developed property is defined to be property: • Which is not owned by a public or governmental agency • Which is not vacant • Where a certificate of occupancy or utility release from the City of Rancho Cucamonga or the County of San Bernardino has been issued • Which has an existing building or structure onsite • Which does not have as its sole use power transmission towers, railroad tracks, and flood control facilities — these properties are exempt. Areas granted as easements to power transmission towers, railroad tracks, and flood control facilities shall be subtracted from the total acreage of the underlying lot and shall be exempt. The annual levy of the Special Tax shall be based upon an annual determination by the Board of Directors of the Rancho Cucamonga Fire Protection District of the amount of other revenues available to meet budget requirements. As used in this formula, "available revenue" shall include ad valorem taxes, State of California augmentation, tax increment revenues received from the Redevelopment Agency of the City of Rancho Cucamonga and any other source of revenue except the Special Tax. The Board of Directors shall take all responsible steps to retain maximum Redevelopment Agency funding to which, by agreement, they may lawfully receive. To the extent available revenues are insufficient to meet budget requirements, the Board of Directors may levy the Special Tax. For further particulars regarding the rate and method of apportionment of the Special Tax, reference is made to the Final Report Mello-Roos Community Facilities District No. 85-1 for Fire Suppression Facilities/Services— Foothill Fire Protection District, a copy of which is on file in the office of the Fire Chief of the Rancho Cucamonga Fire-Protection District. Resolution No. FD 2023-030 - Page 5 of 5