HomeMy WebLinkAboutFD 2025-018 - Resolution RESOLUTION NO. FD 2025-018
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.88-1 FOR FISCAL
YEAR 2025/26
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'), has initiated
proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified
electors relating to the levy of a special tax in a community facilities district, 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. This community facilities district shall
hereinafter be referred to as Community Facilities District No.88-1 (hereinafter referred to as the"CFD No.
88-1"); and
WHEREAS, this legislative body, by Ordinance, as authorized by Section 53340 of the
Government Code of the State of California, has authorized the levy of a special tax to pay for costs and
expenses related to said CFD No. 88-1,and this legislative body is desirous to establish the specific rate of
the special tax to be collected for the next fiscal year and to adjust the maximum special tax authorization to
be levied.
NOW, THEREFORE, THE BOARD OF DIRECTORS OF THE RANCHO CUCAMONGA FIRE
PROTECTION DISTRICT, HEREBY RESOLVES:
SECTION 1: That the above recitals are all true and correct.
SECTION 2: That the specific rate and amount of the special tax to be collected to pay for the
costs and expenses for Fiscal Year 2025/26 for the referenced CFD No. 88-1 is hereby determined and
established as set forth in the attached, referenced, and incorporated Exhibit "A".
SECTION 3: That the rate as set forth above does not exceed the amount as previously authorized
by ordinance of this legislative body, and is not in excess of that as previously approved by the qualified
electors of the CFD No. 88-1.
SECTION 4: 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. Payment of principal and interest on any outstanding authorized bonded indebtedness, if any;
B. Necessary replenishment of bond reserve funds or other reserve funds, including sinking funds;
C. Payment of costs and expenses of authorized public facilities and public services, including the
administration of the special tax levy; and
D. Repayment of advances and loans, if appropriate. The proceeds of the special taxes shall be
used as set forth above, and shall not be used for any other purpose.
SECTION 5: That the maximum authorized special tax rates for all developed properties are
hereby adjusted pursuant to Ordinance No. 17. The maximum authorized special tax rates are set forth in
the attached, referenced, and incorporated Exhibit "B".
Resolution No. FD 2025-018 - Page 1 of 5
SECTION 6: 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, and the Tax Collector is hereby authorized to deduct
reasonable administrative costs incurred in collecting any said special tax.
SECTION 7: All monies above collected shall be paid into the CFD No. 88-1 funds, including any
bond fund and reserve fund.
SECTION 8: The County Auditor is hereby directed to enter in the next County assessment roll on
which taxes will become due, opposite each lot or parcel of land affected in a space marked "public
improvements,""special tax"or by any other suitable designation, the installment of the special tax,and for
the exact rate and amount of said tax reference is made to the attached Exhibit "A".
SECTION 9: The County Auditor shall then, at the close of the tax collection period, promptly
render to the Agency a detailed report showing the amount and/or amounts of such special tax installments,
interest, penalties, and percentages so collected and from what property collected, and also provide a
statement of any percentages retained for the expense of making any such collection.
Resolution No. FD 2025-018 - Page 2 of 5
PASSED, APPROVED AND ADOPTED this 16'h day of July, 2025.
•
L. Dennis Michael, resid t
ATTEST:
/ , l
Sevy,gm ��
l_ �keli2A/W
I, Kim Sevy, 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 16'h day of July, 2025.
AYES: Hutchison, Kennedy, Michael, Scott, Stickler
NOES: None
ABSENT: None
ABSTAINED: None
Executed this 17'h day of July, 2025, at Rancho Cucamonga, California.
1 �
Sevy, Secreta
Resolution No. FD 2025-018 - Page 3 of 5
EXHIBIT "A"
SPECIAL TAX FOR FISCAL YEAR 2025/26 IN
COMMUNITY FACILITIES DISTRICT NO. 88-1
RANCHO CUCAMONGA FIRE PROTECTION DISTRICT
ACTUAL SPECIAL TAX RATE
TAXING C/ASSIFICATION FISCAL YFAR 2024/75 FISCAL YEAR 2025/26
1. DEVELOPED PROPERTY
A. Residential Class I $165.00 $176.55
(more than 3,590 SF)
B. Residential Class II 126.92 135.81
(3,077 to 3,589 SF)
C. Residential Class III 101.54 108.65
(2,564 to 3,076 SF)
D. Residential Class N 88.84 95.07
(2,308 to 2,563 SF)
E. Residential Class V 76.15 81.48
(2,051 to 2,307 SF)
F. Residential Class VI 69.81 74.69
(1,795 to 2,050 SF)
G. Residential Class VII 63.46 67.90
(less than 1,795 SF)
Commercial/Industrial 253.85 per acre or 0.070 271.62 per acre or 0.075
Property per sq.ft of building area, per sq.ft of building area,
whichever is greater whichever is greater
2.APPROVED PROPERTY 114.22 per lot or parcel 122.22 per lot or parcel
3.VACANT PROPERTY 6.35 per acre 6.79 per acre
SF =Square Feet
Resolution No. FD 2025-018 - Page 4 of 5
EXHIBIT "B"
SPECIAL TAX FOR FISCAL YEAR 2025/26 IN
COMMUNITY FACILITIES DISTRICT NO. 88-1
RANCHO CUCAMONGA FIRE PROTECTION DISTRICT
MAXIMUM SPECIAL TAX RATE
TAXING CI ASSIFICATION FISCAL YFAR 2024/25 FISCAL YEAR 2025/20
1. DEVELOPED PROPERTY
A. Residential Class l $1,835.92 $1,962.78
(more than 3,590 SF)
8. Residential Class II 1,407.77 1,505.04
(3,077 to 3,589 SF)
C. Residential Class III 1,123.42 1,201.04
(2,564 to 3,076 SF)
D. Residential Class IV 984.66 1,052.70
(2,308 to 2,563 SF)
E. Residential Class V 842.63 900.85
(2,051 to 2,307 SF)
F. Residential Class VI 778.29 832.06
(1,795 to 2,050 SF)
G. Residential Class VII 702.81 751.37
(less than 1,795 SF)
Commercial/Industrial 2,825.72 per acre or 0.22843 3,020.97 per acre or 0.24421
Property per sq.ft of building area, per sq.ft of building area,
whichever is greater whichever is greater
2.APPROVED PROPERTY 200 per lot or parcel 200 per lot or parcel
3.VACANT PROPERTY 10.00 per acre 10.00 per acre
SF =Square Feet
NOTE: Escalation of the maximum special rate. Calculation formula Fiscal Year 2025/26.
Population CPI'
Change Change Factor
1.0044 X 1.0644 = 1.0691
*CPI - California Per Capita Personal Income
Resolution No. FD 2025-018 - Page 5 of 5
RANCHO CUCAMONGA
FIRE PROTECTION DISTRICT
MELLO-ROOS COMMUNITY
FACILITIES DISTRICT NO. 88-1
(FIRE PROTECTION DISTRICT)
ANNUAL STATUS REPORT
JULY 2025
BACKGROUND
On April 4, 1989, the qualified voters approved the formation of Mello-Roos Community
Facilities District No. 88-1 ("CFD No. 88-1") and authorized CFD No. 88-1 to annually
levy a special tax to provide for fire protection services within northeast Etiwanda. On
May 19, 1989, the Board of Directors of the Rancho Cucamonga Fire Protection District
(formerly Foothill Fire Protection District) adopted an Ordinance authorizing the
CFD No. 88-1, by Resolution, to annually levy a special tax in CFD No. 88-1 for
purposes of land acquisition, fire station construction, purchase of equipment and
operations and maintenance costs for fire protection services. CFD No. 88-1 is located
within the boundaries of Highland, Cherry, Day Creek Channel and the San Bernardino
National Forest.
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.
Fiscal Year 2025/26, 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 $1,835.92 to $1,962.78, or 6.91%. The actual assessment rate will
increase from $165.00 to $176.55, an increase of 7.0% as compared to Fiscal Year
2024/25.
Community Facilities District No. 88-1 1
Fiscal Year 2025/26
COMMUNITY FACILITIES DISTRICT NO. 88-1
(FIRE PROTECTION DISTRICT)
ANNUAL SPECIAL TAX FISCAL YEAR 2025/26
ACTUAL SPECIAL TAX RATE
TAXING CLASSIFICATION FISCAL YEAR 2024/25 FISCAL YEAR 2025/26
1. DEVELOPED PROPERTY
A. Residential Class I $165.00 $176.55
(more than 3,590 SF)
B. Residential Class II 126.92 135.81
(3,077 to 3,589 SF)
C. Residential Class Ill 101.54 108.65
(2,564 to 3,076 SF)
D. Residential Class IV 88.84 95.07
(2,308 to 2,563 SF)
E. Residential Class V 76.15 81.48
(2,051 to 2,307 SF)
F. Residential Class VI 69.81 74.69
(1,795 to 2,050 SF)
G. Residential Class VII 63.46 67.90
(less than 1,795 SF)
Commercial/Industrial 253.85 per acre or 0.070 271.62 per acre or 0.075
Property per sq.ft of building area, persq.ft of building area,
whichever is greater whichever is greater
2.APPROVED PROPERTY 114.22 per lot or parcel 122.22 per lot or parcel
3.VACANT PROPERTY 6.35 per acre 6.79 per acre
SF =Square Feet
Community Facilities District No. 88-1 2
Fiscal Year 2025/26
COMMUNITY FACILITIES DISTRICT NO. 88-1
(FIRE PROTECTION DISTRICT)
PROPOSED SOURCES AND USES OF FUNDS
Fiscal Year
2025/26 Budget
Sources
Taxes:
Estimated Assessments, Net of Estimated Delinquencies $ 557,300
Anticipated Prior Year Delinquencies Collection 6,220
Subtotal -Taxes 563,520
CFD Annexations 500
Transfers In 2,818,014
Total Proposed Sources 3,382,034
Uses
Communications 139,630
Fire Suppression 3,270,760
Fire Station Operations and Maintenance 63,700
Admin./General Overhead 130,110
Total Proposed Uses $ 3,604,200
Community Facilities District No. 88-1 3
Fiscal Year 2025/26
#c .2
ES -
_
| § \ -
id ! !
bit \ \ ~ ' ! & °
. ! °
b . . \ � . :
, ! b■ :
.. . . $No ) _ ,
it) A —.. —— ='—®—
m_Mf - :ny .
k \ \•. a ;
° � __ . ___
•
li
Meala \ _,
®gym } Vim_
R
aINGXITZ
I •
\l \,
■ \ ° A ® t §
I � , ; . ( !//
m \/§ |
" i.. � _ \ - /PHI
\ _ ; \
g ; _oi
l
§ ?///
Community Facilities District No. 88-1 4
Fiscal Yearm