HomeMy WebLinkAbout2024-080 - Resolution RESOLUTION NO. 2024-080
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
RANCHO CUCAMONGA, CALIFORNIA, CONFIRMING THE
DIAGRAM AND ASSESSMENT; APPROVING THE ANNUAL
ENGINEER'S REPORT; AND ORDERING THE LEVY AND
COLLECTION OF ASSESSMENTS WITHIN PARK AND
RECREATION IMPROVEMENT DISTRICT NO.
PD-85 FOR FISCAL YEAR 2024/25
WHEREAS, the City Council of the City of Rancho Cucamonga did on the 5th day of
June 2024, adopt its Resolution of Intention No. 2024-052 (the "Resolution of Intention")
pursuant to the Landscaping and Lighting Act of 1972, as amended (the "1972 Act"), declaring
its intention to levy and collect assessments within Park and Recreation Improvement District
No. PD-85 (the "District") for Fiscal Year 2024/25 and giving notice of the time and place for a
public hearing by the City Council on the levy of the proposed assessments within the Districts;
and
WHEREAS, the City Council previously received and preliminarily approved a report of
the Assessment Engineer as required by the 1972 Act; and
WHEREAS, notice of such public hearing was duly and legally published in the time,
form and manner as required by law, shown by the affidavit of Publication of said Resolution of
Intention on file in the Office of the City Clerk; and
WHEREAS, said City Council having duly received and considered evidence, oral and
documentary, concerning the jurisdiction facts in this proceeding and concerning the necessity
for the contemplated work and the benefits to be derived therefrom, and said City Council
having now acquired jurisdiction to order the proposed work.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF RANCHO CUCAMONGA,
HEREBY RESOLVES, as follows:
SECTION 1: This City Council hereby finds and determines that notice of the public
hearing has been given and the proceedings for the consideration of the levy of the annual
assessments within the District have been undertaken in accordance with the 1972 Act.
SECTION 2: The final assessments and diagram for the proceedings, as contained in
the final Annual Engineer's Report for the District, are hereby approved and confirmed. The
assessments for the District contained in the Annual Engineer's Report for Fiscal Year 2024/25
are hereby confirmed and levied upon the respective lots or parcels in the District in the
amounts as set forth in applicable Annual Engineer's Report.
SECTION 3: This City Council finds and determines that the public interest and
convenience requires the levy and collection of assessments within the District for Fiscal Year
2024/25, and said City Council hereby orders that the work, as set forth and described in said
Resolution of Intention be done and made.
SECTION 4: The above-referenced diagram and assessment shall be filed in the
Office of the City Clerk. Said diagram and assessment, and the certified copy thereof, shall be
open for public inspection.
Resolution No. 2024-080 — Page 1 of 3
SECTION 5: The City Clerk is hereby ordered and directed to immediately file a
certified copy of the diagram and assessment with the County Auditor. Said filing is to be made
no later than the 3rd Monday in August 2024.
SECTION 6: After the filing of the diagram and assessment, the County Auditor shall
enter on the County assessment roll opposite each lot or parcel of land the amount assessed
thereupon, as shown in the assessment.
SECTION 7: The assessments shall be collected at the same time and in the same
manner as County taxes are collected, and all laws providing for the collection and enforcement
of County taxes shall apply to the collection and enforcement of the assessments.
SECTION 8: The assessments as above confirmed and levied for these proceedings
will provide revenue and relate to the fiscal year commencing July 1, 2024, and ending June 30,
2025.
Resolution No. 2024-080 — Page 2 of 3
PASSED, APPROVED, and ADOPTED this 17' day of July, 2024.
L. D nnis ichae , May r
ATTEST:
lmm."A'
Lam.
ice C. Reynolds, City Clerk
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss
CITY OF RANCHO CUCAMONGA )
I, Janice C. Reynolds, City Clerk of the City of Rancho Cucamonga, do hereby
certify that the foregoing Resolution was duly passed, approved, and adopted by the City
Council of the City of Rancho Cucamonga, at a Regular Meeting of said Council held on the
171h day of July, 2024.
AYES: Hutchison, Kennedy, Michael, Scott, Stickler
NOES: None
ABSENT: None
ABSTAINED: None
Executed this 18' day of July, 2024, at Rancho Cucamonga, California.
.nice C. Reynolds, Cit Clerk
Resolution No. 2024-080 — Page 3 of 3
Annual Engineer's Report
Fiscal Year 2024/25
City of Rancho Cucamonga
Parks and Recreation Improvement
District No. PD-85
Q9 ESSlp�,
/��2PSpN W£0 ^yC
* No.67514 * 07/17/2024
Jason C. Welday Date
of cnt Director of Engineering Services/City Engineer
ATTACHMENT 18
CITY OF RANCHO CUCAMONGA
PARKS AND RECREATION IMPROVEMENT DISTRICT NO. PD-85
10500 Civic Center Drive
Rancho Cucamonga, CA 91730
Phone: 909.477.2700
Fax: 909.477.2845
CITY COUNCIL
L. Dennis Michael, Mayor
Lynne B. Kennedy, Mayor Pro Tern
Ryan A. Hutchison, Council Member
Kristine D. Scott, Council Member
Ashley N. Stickler, Council Member
CITY STAFF
John R. Gillison, City Manager
Elisa Cox, Assistant City Manager
Jason C. Welday, Director of Engineering Services/City Engineer
Micah Martin, Public Works Director
Noah Daniels, Finance Director
TABLE OF CONTENTS
AUTHORITY FOR REPORT 1
FINDINGS 1
DISTRICT ANALYSIS 2
ESTIMATE OF WORK 3
District Budget 3
Definitions of Budget Items 5
METHOD OF SPREAD 6
Annexations 8
Boundary Map 8
A UTHORI TY FOR REPORT
This report for the Fiscal Year 2024/25 is prepared pursuant to the order of the City Council of the
City of Rancho Cucamonga (the "City") and in compliance with the requirements of Article 4,
Chapter 1, Landscape and Lighting Act of 1972 (the 1972 Act"), being Division 15, Section 22500
of the Streets and Highways code. Provisions for this annual assessment are included in
Chapter 3 of the 1972 Act.
The purpose of this report is to set forth findings and the assessment analysis for the annual levy
of assessments for the Park and Recreation Improvement District No. PD-85 (the "District"). This
District, using direct benefit assessments, was originally created to provide funds to finance the
cost of construction, maintenance, operation and debt payment of Heritage Community Park and
Red Hill Community Park in the City of Rancho Cucamonga. Subsequently, the debt has been
repaid with only the ongoing maintenance and operation with periodic capital improvement
expenditures of the parks remaining.
FINDINGS
Section 22573 of the 1972 Act, requires assessments to be levied according to benefit rather than
according to assessed value. The section states:
The net amount to be assessed upon lands within an assessment district may be
apportioned by any formula or method which fairly distributes the net amount
among all assessable lots or parcels in proportion to the estimated benefits to be
received by each such lot or parcel from the improvements.
The means of determining whether or not a parcel will benefit from the improvements is contained
in the Improvement Act of 1911 (Division 7, commencing with Section 5000 of the Streets and
Highways Code, State of California).
The 1972 Act also provides for the classification of various areas within an assessment district
into benefit areas where, by reason of variations in the nature, location, and extent of the
improvements, the various areas will receive differing degrees of all territory receiving
substantially the same degree of benefit from the improvements and may consist of contiguous
or noncontiguous areas.
As the assessments are levied on the bases of benefit, they are considered a user's fee, not a
tax; and, therefore, are not governed by Article XIII A. Properties owned by public agencies, such
as a city, county, state, or the Federal government, are not assessable without the approval of
the particular agency and, normally, are not assessed. Certain other parcels used for railroad
mainline right-of-way, public utility transmission right-of-way, and common areas are also exempt
from assessment.
The assessment for mobile home parks will be based upon underlying lot acreage.
Park and Recreation Improvement District No. PD-85—City of Rancho Cucamonga 1
Fiscal Year 2024/25
DISTRICT ANALYSIS
A. District Boundary
The District includes all of the City of Rancho Cucamonga with the general exception of
land east of Deer Creek Channel and the Victoria, Caryn and Terra Vista Planned
Communities.
All parcels of real property affected are more particularly described in maps prepared in
accordance with Section 327 of the Revenue and Taxation Code, which are on file in the
office of the San Bernardino County Assessor in the Hall of Records, 172 West Third
Street, San Bernardino, California and which are hereby made a part hereof by reference.
B. District Name
City of Rancho Cucamonga Park and Recreation Improvement District No. PD-85.
C. Facilities
The existing works within the District boundary are generally described as follows:
1. The maintenance and operation of Heritage Community Park including, but not
limited to, grading, planting, irrigation, onsite roads, sidewalks, parking lots,
lighting, restrooms, equestrian facilities, playground equipment, picnic facilities,
athletic facilities, and walking, jogging and equestrian trails and sanitary sewer
connections.
2. The maintenance and operation of Red Hill Community Park including, but not
limited to, grading, planting, irrigation, onsite roads, sidewalks, parking lots,
lighting, waterscape, restrooms, senior citizens facilities, playground equipment,
picnic facilities, major lighted athletic facilities, jogging trail, sanitary sewer
connections and onsite drainage inlets.
Park and Recreation Improvement District No. PD-85— City of Rancho Cucamonga 2
Fiscal Year 2024/25
ES TIMA TE OF WORK
The 1972 Act permits carrying forward surpluses or recovering deficits in subsequent fiscal years.
Costs for the district will be reviewed annually. Any surplus credited against assessment or any
deficits shall be included in the assessment for the following fiscal year.
District Budget
Fiscal Year
2024/25 Budget
Expenditures
Personnel Services:
Regular Salaries $ 177,640
Overtime Salaries 4,600
Fringe Benefits 88,890
Subtotal - Personnel 271,130
Operations and Maintenance:
Operations and Maintenance:
O & M/General 72,270
O & M!Facilities 3,300
Emergency Equipment and Vehicle Rental 8,500
Equipment Operations and Maintenance 3,300
Subtotal - Operations and Maintenance 87,370
Contract Services:
Contract Services/General 374,660
Contract Services/Facilities 15,280
Tree Maintenance 26,820
Subtotal - Contract Services 416,760
Utilities:
Telephone Utilities 1,920
Water Utilities 190,230
Electric Utilities 176,710
Subtotal - Utilities 368,860
Assessment Administration 99,190
Admin./General Overhead 94,070
Other Expenses 2,960
Subtotal -Operations and Maintenance 1,069,210
Capital Expenditures:
Captial Outlay- Improvements Other Than Building 252,740
Captial Project 700,000
Subtotal -Capital Expenditures 952,740
Transfers Out:
Transfers Out- PD-85 Capital Reserve Fund 116,800
Total Expenditures Budget $ 2,409,880
Park and Recreation Improvement District No. PD-85— City of Rancho Cucamonga 3
Fiscal Year 2024/25
Fiscal Year
2024/25 Budget
Revenues
Taxes:
Estimated Assessments, Net of Estimated Delinquencies $ 1,164,150
Anticipated Prior Year Delinquencies Collection 13,560
Subtotal - Taxes 1,177,710
Other Revenues:
Other Rental/Lease Income 124,010
Park Maintenance Fees 4,210
Sports Field User Group Rentals 110
Sports Lighting Fees 17,270
Other Revenue 100
Subtotal - Other Revenues: 145,700
Transfer In:
Transfer In - General Fund 117,420
Transfer In - PD-85 Operating Fund 116,800
Transfer In - CFD Empire Lakes 86,890
Subtotal -Transfer In: 321,110
Total Revenues Budget 1,644,520
Contribution to/(Use of) Fund Balance $ (765,360)
Total Gross Estimated Assessments $ 1,164,143.00
Total District EBU Count 37,546.00
Actual Assessment per EBU - Fiscal Year 2024/25 $ 31.00
Maximum Allowable Assessment per EBU - Fiscal Year 2024/25 $ 31.00
Each year, prior to the assessments being placed on the tax roll, the City will review the budget
and determine the amount needed to maintain the improvements for the upcoming fiscal year.
The actual assessment will be based on the estimated costs of maintenance, available fund
balance and maximum allowable assessment; however, it may not exceed the maximum unless
the increase is approved by the property owners in accordance with Proposition 218.
It is the intent of the City to maintain an Operating Reserve which shall not exceed the estimated
costs of maintenance and servicing of the improvements prior to December 10 of the fiscal year,
or when the City expects to receive its apportionment of special assessments and tax collections
from the County of San Bernardino, whichever is later. Beginning with Fiscal Year 2016/17, the
City will maintain a Capital Reserve to be used for deferred maintenance and pending capital
projects.
Park and Recreation Improvement District No. PD-85 — City of Rancho Cucamonga 4
Fiscal Year 2024/25
The reserve balance information for the District is as follows:
Operating Capital Total
Reserve Reserve Reserve
Estimated Reserve Fund Balance, June 30, 2024 $ 2,379,818 $ 426,124 $ 2,805,942
Contribution to/(Use of) Reserve- Fiscal Year 2024/25 (785,410) 20,050 (765,360)
Estimated Reserve Fund Balance, June 30, 2025 $ 1,594,408 $ 446,174 $ 2,040,582
Definitions of Budget Items
The following definitions describe the costs and expenses included in the District Budget:
Personnel Services: This item includes the costs attributed to the salaries of all full-time and
part-time employees dedicated to maintenance of the District improvements. Additionally, this
includes benefits available to City employees.
Operations and Maintenance: This item includes the costs of City staff to perform maintenance
duties within the boundaries of the District.
Contract Services: This item includes the contract costs of a landscape maintenance company
responsible for the ongoing maintenance of the District improvements.
Utilities: This item includes the costs to furnish electricity, water, and telephone services, as
required, for the operation and maintenance of the sprinklers and irrigation controllers in the
District.
Assessment Administration: This item includes the cost of all particular departments and staff
of the City, as well as consultants, for providing the administration, coordination and management
of District services, operations, and incidental expenses related to the District. This item also
includes creation of an annual Engineer's Report, resolutions and placing the assessment
amounts onto the County tax roll each year, along with responding to any public inquiries and
future Proposition 218 balloting proceedings.
General Overhead: This item includes the costs of all central services departments of the City
for providing the coordination of District services, inspections, annual bid management,
responding to public concerns, public education, accounting, auditing and procedural matters
associated with the District. This item also includes an allocation for general City staff time for
administrative functions and systems that provide for a functional and operational District within
the City's administrative structure.
Capital Outlay: This item includes new improvements to further enhance the level and quality of
service provided within the boundaries of the District. This may include new monuments, irrigation
systems, and other large improvements.
Park and Recreation Improvement District No. PD-85 —City of Rancho Cucamonga 5
Fiscal Year 2024/25
Other Revenues: This includes other revenues that are not levied through the annual
assessments that support the District operations. These other revenues may include: interest
earnings, other rental/lease income (cell site tower leases), Park Maintenance Fees, Sports Field
User Group Rentals, and parking permits (Metrolink Station paid parking).
METHOD OF SPREAD
The 1972 Act indicates that assessments may be apportioned by any formula or method which
fairly distributes costs among all lots or parcels within the District in proportion to the estimated
benefit received.
A. Definitions
The District is divided into three categories for the purpose of determining the
assessments as follows:
CATEGORY A— includes parcels based on the number of existing residential units within
certain ranges of parcel size.
CATEGORY B — includes all parcels not defined in Category A or Category C
CATEGORY C— includes exempt parcels. Exempt parcels are those parcels listed by the
County Assessor's as exempt and/or which have an assessed value of less than $500.
B. Formula
The assessment formula is based on actual land use information contained in the current
San Bernardino Assessor's computer files and Assessor's parcel maps.
Category A:
All parcels containing existing residential dwelling units and meeting the following
conditions.
Parcel Size/Range Dwelling Units/Parcel
Less than 1.5 Acres and 1 or more dwelling units
1.51 to 3.5 Acres and 2 or more dwelling units
3.51 to 7.0 Acres and 4 or more dwelling units
7.01 to 14.0 Acres and 8 or more dwelling units
14.01 to 25 Acres and 15 or more dwelling units
25.01 Acres and larger 26 or more dwelling units
Category A is based on the number of existing residential units.
Park and Recreation Improvement District No. PD-85—City of Rancho Cucamonga 6
Fiscal Year 2024/25
Category B: All parcels not defined in Category A or Category C.
Category C: All exempt parcels as defined below:
1. All properties currently tax exempt;
2. All public ownership;
3. Railroad mainline right-of-ways;
4. Major utility transmission right-of-ways;
5. Mineral rights;
6. Parcels so small they currently cannot be built upon;
7. All normally assessable parcels within an assessed valuation of less than $500
and 1.5 acres or less; and,
C. Summary of Preliminary Assessment Amounts
Category A:
The preliminary estimated assessment rate, which will be levied during the Fiscal Year
2024/25, is $31.00 per residential dwelling unit for those parcels in Category A. Category
A parcels containing more than one residential dwelling unit will be assessed for an
amount equal to $31.00 times the number of residential dwelling units.
Category B:
The assessment, which may be levied for parcels within Category B during the Fiscal Year
2024/25, shall be according to the following schedule:
Definition Assessment Per Parcels
Single Family Residential $31.00
Multi-Family Residential $31.00
Less than 1.5 Acres $15.50
1.51 Acres to 3.50 Acres $46.50
3.51 Acres to 7.0 Acres $108.50
7.01 Acres to 14.0 Acres $217.00
14.01 Acres to 25.0 Acres $434.00
25.01 Acres and larger $775.00
Category C:
The assessment shall be $0.00 for Category C parcels.
Park and Recreation Improvement District No. PD-85— City of Rancho Cucamonga 7
Fiscal Year 2024/25
Annexations
There are no effective annexations for Fiscal Year 2024/25.
Boundary Map
An Assessment Diagram for the District is shown on the following page. The lines and dimensions
of each lot or parcel within the District are those lines and dimensions shown on the maps of the
County Assessor of the County of San Bernardino, at the time this report was prepared, and are
incorporated by reference herein and made part of this Engineer's Report.
Park and Recreation Improvement District No. PD-85 — City of Rancho Cucamonga 8
Fiscal Year 2024/25
5Z/t,ZOZ Je9A leosi-�
g e6uoweono oyoue�J 10 40 —58-dd 'ON JouIsia Iuauaanoidwi uoijeajoa�j pue Ved
9'RIM 3n
MY
oil o $,ji =.�• _-�
Cry° . s 0
t Grove Av
Carnelian St,
ja r � R1 Vineyard �` LN 3
Hellman Av .00•j• amHellman Av
Archibald Av i T Archibald A v
c
Hermosa Av Av r Hermosa =
r-
Haven Av Haven Av
T
I
Milliken Av
Milliken Av
Rochester Av CL
' Rochester Av �
Day Creek BI = n
l (D
� CU
rr
g �4 =Etiwanda Av Etiwanda Av to(D0-4
to
East AvLn
��_.,----- a
0
0 8 wC A
f tD fD
C < �•
r I_ M a ^ rt
L'- Cherry jAv � \ O
a ' 3rg no
M0
µ v 0
JA oa to
� Ulw