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Home My WebLink AboutFD 2024-018 - ResolutionRESOLUTION NO. FD 2024-018 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 2024/25 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 2024/25 NOW, THEREFORE, THE BOARD OF DIRECTORS OF THE RANCHO CUCAMONGA FIRE PROTECTION DISTRICT, HEREBY RESOLVES: SECTION 1: Levy of Special Tax. That the specific rate and amount of the special tax to be collected to pay for the costs and expenses for the Fiscal Year 2024/25 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. Resolution No. FD 2024-018 - Page 1 of 6 B. The services to be provided within the CFD No. 85-1 are generally described as follows: The performance by employees of functions, operations and maintenance and repair activities in order to provide fire protection within the CFD No. 85-1. C. The repayment of advances and loans. The special tax shall be used solely for the purposes specified above and for no other purpose. SECTION 4: Annual Adiustment 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 year. 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. Resolution No. FD 2024-018 - Page 2 of 6 PASSED, APPROVED AND ADOPTED this 17th day of July, 2024. ATTEST: "/,k- Z'' Ll- 6 nice C. Reynolds, SedYetary 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 17th day of July, 2024. AYES: Hutchison, Kennedy, Michael, Scott, Stickler NOES: None ABSENT: None ABSTAINED: None Executed this 18th day of July, 2024, at Rancho Cucamonga, California. Vyj Fd 2 A '� K 1, yJ o, r,' PNWFI�� r1irr.-Thice C. Reynolds, Se &''etary Resolution No. FD 2024-018 - Page 3 of 6 ACTUAL SPECIAL TAX FOR FISCAL YEAR 2024/25 IN MELLO-ROOS COMMUNITY FACILITIES DISTRICT NO. 85-1 RANCHO CUCAMONGA FIRE PROTECTION DISTRICT .Rtn icti mnc Residential Multi -Family Residential Commerical Industrial Reduction Actual Annual Special Tax $165.00 per DU 2 DU 1.75 ($165.00) 3 DU 2.25 ($165.00) 4 DU 2.65 ($165.00) 5 - 14 DU 2.65 ($165.00) + {0.35 (TU-4) ($165.00)1 15 - 30 DU 6.15 ($165.00) + {0.30(TU - 14) ($165.00)1 31 - 80 DU 10.65 ($165.00) + {0.25(TU - 30) ($165.00)1 80 - up DU 23.15 ($165.00) + {0.20(TU - 80) ($165.00)1 $165.00 per acre + 0.089 per SF $165.00 per acre + 1.09 per SF Note: DU = Dwelling Unit TU = Total Units SF = Building Square Foot 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 2024-018 - Page 4 of 6 =►:01-lid", i MAXIMUM SPECIAL TAX FOR FISCAL YEAR 2024/25 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 2023124 Base Fiscal Year 2024125 1.0420% $208.29 DU $217.04 DU Maximum Annual Special Tax Structures Fiscal Year 2024125 Residential $217.04 per DU Multi -Family Residential 2 DU 3 DU 4 DU 5-14DU 15-30 DU 31-80DU 80 - Up DU 1.75 ($217.04) 2.25 ($217.04) 2.65 ($217.04) 2.65 ($217.04) + {0.35 (TU-4) ($217.04)} 6.15 ($217.04) + {0.30(TU - 14) ($217.04)} 10.65 ($217.04) + {0.25(TU - 30) ($217.04)) 23.15 ($217.04) + {0.20(TU - 80) ($217.04)1 Commerical ($217.04) per acre + (0.113) per SF Industrial ($217.04) per acre + (0.140) 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, 2024, and each July 11t 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 2024-018 - Page 5 of 6 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 on site • 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 2024-018 - Page 6 of 6 RANCHO CUCAMONGA FIRE PROTECTION DISTRICT MELLO-ROOS COMMUNITY FACILITIES DISTRICT NO. 85-1 (FOOTHILL FIRE PROTECTION DISTRICT) iOT__ Z49 JULY 2024 FD 2024-018 BACKGROUND On December 10, 1985, the electors within the boundary of Community Facilities District No. 85-1 (CFD No. 85-1) the Rancho Cucamonga Fire Protection District (formerly Foothill Fire Protection District, the "District") voted in favor of a proposition to authorize the levy of a special tax for fire suppression services and facilities, to establish an appropriations limit and to annually adjust the special tax and appropriations limit based upon changes in the cost of living and changes in population. CFD No. 85-1 is bounded generally on the north by the 210 Freeway, on the east by Etiwanda, on the south by 4th and on the west by Archibald. The maximum special tax shall be annually adjusted for the lesser of (a) changes in cost of living; or (b) changes in the cost of living and changes in population as defined in Section 7901 of the Government Code, as amended. Fiscal Year 2024/25, the maximum tax rate which could be levied is adjusted per (b) changes in the cost of living and changes in population. The maximum tax rate will increase from $208.29 to $217.04, or 4.20%. The actual assessment rate will increase from $154.21 to $165.00 per single-family residence, an increase of 7.0% as compared to Fiscal Year 2023/24. Community Facilities District No. 85-1 1 Fiscal Year 2024/25 COMMUNITY FACILITIES DISTRICT NO. 85-1 (FOOTHILL FIRE PROTECTION DISTRICT) ANNUAL SPECIAL TAX FOR FISCAL YEAR 2024125 Structures Residential Multi -Family Residential Commerical Industrial Reduction Actual Annual Special Tax $165.00 per DU 2 DU 1.75 ($165.00) 3 DU 2.25 ($165.00) 4 DU 2.65 ($165.00) 5 - 14 DU 2.65 ($165.00) + {0.35 (TU-4) ($165.00)) 15 - 30 DU 6.15 ($165.00) + {0.30(TU - 14) ($165.00)) 31 - 80 DU 10.65 ($165.00) + {0.25(TU - 30) ($165.00)1 80 - up DU 23.15 ($165.00) + {0.20(TU - 80) ($165.00)) $165.00 per acre + 0.089 per SF $165.00 per acre + 1.09 per SF Note: DU = Dwelling Unit TU = Total Units SF = Building Square Foot 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. Community Facilities District No. 85-1 2 Fiscal Year 2024/25 COMMUNITY FACILITIES DISTRICT NO. 85-1 (FOOTHILL FIRE PROTECTION DISTRICT) PROPOSED SOURCES AND USES OF FUNDS Fiscal Year 2024/25 Budget Sources Taxes: Estimated Assessments, Net of Estimated Delinquencies $ 7,533,940 Anticipated Prior Year Delinquencies Collection 35,760 Subtotal - Taxes 7,569,700 CFD Annexations 500 Transfers In 2,795,620 Total Proposed Sources 10,365,820 Uses Communications 514,700 Fire Suppression 9,629,300 Fire Station Operations and Maintenance 160,540 Vehicle and Equipment Maintenance 38,850 Capital Expenditures 647,920 Admin./General Overhead 329,070 Total Proposed Uses 11,320,380 Contribution to/(Use of) Fund Balance $ (954,560) Community Facilities District No. 85-1 3 Fiscal Year 2024/25 Lh E M Z t U fl� L. 1 AV /UJay� E Ln � 0 10 ! LL 0 Ui I a a J Q `h_ L fl • O N p LLp 2 <C ~ U. � 77 Alf �3 ! G AV epuenAl�3, � � AV epuennq] i t � i i P i 0 19 laaaD Aea U Ay JaJS@gDO�j AV Ja4say:)oa i �I wirlw. ■ Ay ua�!ll!W , �..,: AV Ua)i!IIIW ny UaAeH 1 AV UaAeH - I AV ESOWJaH I ;A� plegluaJ"d AV Pleq!gaJV .. .. _ i n� ueuallay �I _� w — .. ! AV uewlIaH HIT � i ny PaeAaU1A pS uell9UJe3 ■�.�. ��r I a iir .` ��.�r�.rfrs<r A'� aAAJ� ¢ p Q .i5a�l 07 t J� 0 SZ UO En m 5 � 8 ro ��wd gFgh4 Community Facilities District No. 85-1 4 Fiscal Year 2024/25