HomeMy WebLinkAboutFD 2025-022 - Resolution RESOLUTION NO. FD 2025-022
A RESOLUTION OF THE BOARD OF DIRECTORS OF THE RANCHO
CUCAMONGA FIRE PROTECTION DISTRICT, RANCHO CUCAMONGA,
CALIFORNIA, ACTING AS THE LEGISLATIVE BODY OF COMMUNITY
FACILITIES DISTRICT NO. 88-1, DECLARING ITS INTENTION TO
AUTHORIZE THE ANNEXATION OF TERRITORY (ANNEXATION NO.
88-25-1)TO COMMUNITY FACILITIES DISTRICT NO. 88-1
WHEREAS, the Board Of Directors of the Rancho Cucamonga Fire Protection District, California,
("Board of Directors"), formed a Community Facilities District 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"). The Community Facilities District has been
designated as Community Facilities District No. 88-1 (the"District"); and,
WHEREAS, the Board of Directors desires to initiate proceedings to consider the annexation of
certain real property to the District (the "Territory"); and
WHEREAS, a map entitled "Annexation Map No. 88-25-1 to Community Facilities District No. 88-1
Rancho Cucamonga Fire Protection District, County of San Bernardino,State of California"(the"Annexation
Map")showing the Territory proposed to be annexed to the District has been submitted, the map has been
previously approved and a copy of the map shall be kept on file with the transcript of these proceedings;and
WHEREAS, the Board of Directors now desires to proceed to adopt the Resolution of Intention to
annex the Territory to the District, to describe the territory included within the District and the Territory
proposed to be annexed thereto,to specify the facilities and services to be financed from the proceeds of the
levy of special taxes within the Territory, to set and specify the special taxes that would be levied within the
Territory to finance such facilities and services, and to set a time and place for a public hearing relating to the
annexation of the Territory to the District.
NOW,THEREFORE, the Board of Directors of the Rancho Cucamonga Fire Protection District does
hereby resolve as follows:
1. Recitals. The above recitals are all true and correct.
2. Legal Authority. These proceedings for annexation are initiated by this Board of Directors
pursuant to the authorization of the Act.
3. Intention to Annex; Description of the Territory and the District. The Board of Directors hereby
determines that the public convenience and necessity requires that the Territory be added to the District and
this Board of Directors declares its intention to annex the Territory to the District.
A description of the Territory is as follows:
All that property within the Territory proposed to be annexed to the District,as such property is shown
on the Annexation Map as previously approved by the Board of Directors, a copy of which is on file in the
Office of the Secretary and shall remain open for public inspection.
A general description of the Territory included in the District is hereinafter described as follows:
All that property and territory as originally included within the District and as subsequently annexed to
the District, as such properties were shown on original maps of the District and the territories subsequently
annexed to the District,all as approved by this Board of Directors and designated by the name of the District,
reference is made to the attached and incorporated Exhibit"A"(the"Annexation Map").Copies of such maps
Resolution No. FD 2025-022 - Page 1 of 12
are on file in the Office of the Secretary and have also been filed in the Office of the County Recorder.
4. Services and Facilities Authorized to be Financed by the District. The services that are
authorized to be financed by the District from the proceeds of special taxes levied within the existing District
are generally described in Exhibit"B"(the"Services and Facilities")attached hereto and incorporated herein
by this reference and all costs associated the District,administration of the District, the determination of the
amount of special taxes to be levied, the costs of collection any special taxes, and costs otherwise incurred
in order to carry out the authorized purposes of the District. If and to the extent feasible the Services and
Facilities shall be provided in common within the existing District and the Territory.
5. Special Taxes. It is the further intention of this Board of Directors body that, except where
funds are otherwise available, a special tax sufficient to pay for the Services and Facilities and related
incidental expenses authorized by the Act,secured by recordation of a continuing lien against all non-exempt
real property in the Territory, will be levied annually within the boundaries of such Territory. For further
particulars as to the rate and method of apportionment of the proposed special tax, reference is made to
Exhibit"C"(the"Special Tax Formula"), which is attached hereto and incorporated herein by this reference
and which sets forth in sufficient detail the method of apportionment of such special tax to allow each
landowner or resident within the proposed Territory to clearly estimate the maximum amount that such
person will have to pay.
The special tax proposed to be levied within the Territory shall be equal to the special tax levied to
pay for the Services and Facilities in the existing District, except that a higher or lower special tax may be
levied within the Territory to the extent that the actual cost of providing the Services and Facilities in the
Territory is higher or lower than the cost of providing those Services and Facilities in the existing District.
Notwithstanding the foregoing, the special tax may not be levied at a rate which is higher than the maximum
special tax authorized to be levied pursuant to the special tax formula.
The special taxes herein authorized shall be collected in the same manner as ad valorem property
taxes and shall be subject to the same penalties, procedure, sale and lien priority in any case of delinquency,
as applicable for ad valorem taxes; however,as applicable, this legislative body may, by resolution,establish
and adopt an alternate or supplemental procedure as necessary. Any special taxes that may not be
collected on the County tax roll shall be collected through a direct billing procedure by the Rancho
Cucamonga Fire Protection District, acting for and on behalf of the District.
Upon recordation of a Notice of Special Tax Lien pursuant to Section 3114.5 of the Streets and
Highways Code of the State of California,a continuing lien to secure each levy of the special tax shall attach
to all non-exempt real property in the Territory and this lien shall continue in force and effect until the special
tax obligation is prepaid and permanently satisfied and the lien canceled in accordance with law or until
collection of the tax by the legislative body ceases.
The maximum special tax rate authorized to be levied within the District shall not be increased as a
result of the annexation of the Territory to the District.
6. Public Hearing. NOTICE IS GIVEN THAT ON THE 17TH DAY OF SEPTEMBER 2025, AT
THE HOUR OF 7:00 O'CLOCK P.M., IN THE REGULAR MEETING PLACE OF THE BOARD OF
DIRECTORS, BEING THE COUNCIL CHAMBERS, 10500 CIVIC CENTER DRIVE, RANCHO
CUCAMONGA, CALIFORNIA 91730, A PUBLIC HEARING WILL BE HELD WHERE THIS BOARD OF
DIRECTORS WILL CONSIDER THE AUTHORIZATION FOR THE ANNEXATION OF THE TERRITORY TO
THE DISTRICT, THE PROPOSED RATE AND METHOD OF APPORTIONMENT OF THE SPECIAL TAX
TO BE LEVIED WITHIN THE TERRITORY AND ALL OTHER MATTERS AS SET FORTH IN THIS
RESOLUTION OF INTENTION. THAT AT THE ABOVE-MENTIONED TIME AND PLACE FOR PUBLIC
HEARING ANY PERSONS INTERESTED, INCLUDING TAXPAYERS AND PROPERTY OWNERS, MAY
APPEAR AND BE HEARD, AND THAT THE TESTIMONY OF ALL INTERESTED PERSONS FOR OR
Resolution No. FD 2025-022 - Page 2 of 12
AGAINST THE ANNEXATION OF THE TERRITORY OR THE LEVYING OF SPECIAL TAXES WITHIN THE
TERRITORY WILL BE HEARD AND CONSIDERED.
ANY PROTESTS MAY BE MADE ORALLY OR IN WRITING. HOWEVER, ANY PROTESTS
PERTAINING TO THE REGULARITY OR SUFFICIENCY OF THE PROCEEDINGS SHALL BE IN WRITING
AND SHALL CLEARLY SET FORTH THE IRREGULARITIES OR DEFECTS TO WHICH OBJECTION IS
MADE. ALL WRITTEN PROTESTS SHALL BE FILED WITH THE CITY CLERK PRIOR TO THE TIME
FIXED FOR THE PUBLIC HEARING. WRITTEN PROTESTS MAY BE WITHDRAWN AT ANY TIME
BEFORE THE CONCLUSION OF THE PUBLIC HEARING.
7. Majority Protest. If a written majority protest against the proposed annexation of the Territory
to the District is filed, and such protests are not withdrawn so as to reduce the protests to less than a
majority, no further proceedings shall be undertaken for a period of one year from the date of the decision by
the Board of Directors on the issues discussed at the public hearing.
8. Election. If following the public hearing described in the Section above,the Board of Directors
determines to proceed with the annexation of the Territory to the District,a proposition shall be submitted to
the qualified electors of the Territory. The vote shall be by registered voters within the Territory; however, if
there are less than 12 registered voters, the vote shall be by landowners, with each landowner having one
vote per acre or portion thereof within the Territory.
9. Notice. Notice of the time and place of the public hearing shall be given by the City Clerk by
causing the publication of a Notice of Public Hearing in a legally designated newspaper of general circulation,
said publication pursuant to Section 6061 of the Government Code, with said publication to be completed at
least seven (7) days prior to the date set for the public hearing.
A copy of this Resolution shall be transmitted to the City Council of the City of Rancho Cucamonga as
required by the Act.
Resolution No. FD 2025-022 - Page 3 of 12
PASSED, APPROVED AND ADOPTED this 20'h day of August, 2025.
L. Dennis ae , Presi nt
ATTEST:
, ecretary
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 20th day of August,2025.
AYES: Hutchison, Kennedy, Michael, Scott, Stickler
NOES: None
ABSENT: None
ABSTAINED: None
Executed this 211'day of August, 2025, at Rancho Cucamonga, California.
y, cretary
Resolution No. FD 2025-022 - Page 4 of 12
EXHIBIT
COMMUNITY FACILITIES DISTRICT NO. 88-1
ANNEXATION MAP
! ! \ •
w | P ! @ %a& 1
y > § ! ; ! m• «a ) ( �
, , . w, , mw §
- 3 am § • m. . � §
21[-Pt- - H
\ \ : \\/ /\ §{
m mR' , • m\! %y ; Ba
� ` ) itO Eta` '^ E
) IE
)
�. ; ; § ` @& % ; .
o tg ' // rett; ; §! ! .
It ; C r m± qG ( | ' 1 3
R . ; /` \ ( ,
o ] G ) ±b. m§ ) m2 mad
_ § .
ko-\
( _ it, § q; •
< •
oo . .
\\ q ! .
LO
•
§ ! »
( )
§ | j t [
! \ \ $ �. « . k \§ '
Resolution No. sm > Page m2
COMMUNITY FAC. DISTRICT NO. 88-1
BOUNDARY MAP
" ` `
Z � w ' ) ) ,
! : N ��.- k/� ! ® !
k ) � | % ,3. � ( /
!Fe | ` : | i ■ \ ;
a � * ! .y k —_
/ ! § . - - -
E _ | .
o ti / ) I -�® ^ ) � -
i r i
i | ! . i
--• .i |y tabAni ' , . : \
• §
. , ' "
__ I .i ,__
i | _r.
| ` iiiiiIiitilli:
9. - ,^ / \(' - .
i,.........1 § ...rte._.) \/\\|
I /)$§|
! B ®%
\ .\
m§RGi
§ \)//|
Resolution wmms Page ee
EXHIBIT "B"
COMMUNITY FACILITIES DISTRICT NO. 88-1
DESCRIPTION OF THE SERVICES AND FACILITIES
The Services.
It is the intention of the Board of Directors to finance certain types of fire services(the"Services")that are in
addition to those currently provided in or required for the Territory and are necessary to meet the increased
demand for such fire services resulting from new development within the Territory and will not be replacing
services already available to the Territory. A general description of the Services to be financed is as follows:
The performance of functions, operations, maintenance, and repair activities in order to
provide fire protection and suppression services to the Territory.
The Facilities.
It is the intention of this Board of Directors to finance the purchase,construction,expansion,improvement,or
rehabilitation of certain types of fire facilities(the"Facilities")that are in addition to those currently provided to
serve the Territory and are necessary to meet the increased demand for such fire services resulting from
new development within the Territory and will not be replacing facilities already available to serve the
Territory. A general description of the types of the Facilities to be financed is as follows:
Fire protection and suppression facilities and equipment, rescue equipment,with a useful life
of five(5)years or more, including collection and accumulation of funds to pay for anticipated
facilities cost shortfalls and reserves for repair and replacement to the extent that such
facilities are necessary to meet the increased demand for such facilities resulting from new
development within the Territory.
Resolution No. FD 2025-022 - Page 7 of 12
EXHIBIT "C"
FOOTHILL FIRE PROTECTION DISTRICT
COMMUNITY FACILITIES DISTRICT NO. 88-1
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
The rate and method of apportionment of the special tax authorized to be levied within Community Facilities
District No. 88-1 (the "CFD No. 88-1 Rate and Method") as originally established for and as applied to the
taxable properties within such community facilities district is as follows:
"The Resolution of Intention refers to this Exhibit for an explanation of the rate and method of apportionment
of the Special Tax so as to allow each landowner or resident within the proposed Community Facilities
District to estimate the maximum annual amount that would be required for payment for such landowner's or
resident's property.
PROPERTY CATEGORIES
There are three categories of property subject to special taxation, which are identified as follows:
1. DEVELOPED PROPERTY All property identified as a single Tax Assessor's parcel for which
property a building permit has been issued as of May 31 of any year.
2. APPROVED PROPERTY All property which of as May 31 of any year is subject to an approved
Development Agreement with either the City of Rancho Cucamonga or
the County of San Bernardino, an approved Annexation Agreement
with the City of Rancho Cucamonga, or a recorded Final Subdivision
Map or Final Parcel Map, but for which no building permit has been
issued.
3. VACANT PROPERTY All other property, excluding property which, as of the date of the
election to authorize the levy of the Special Tax, is: (i)owned by public
entity; (ii) owned by a regulated public utility and being utilized for
transmission or distribution purposes; or(Hi)zoned as open space.
Resolution No. FD 2025-022 - Page 8 of 12
TAXING CLASSIFICATIONS AND
MAXIMUM SPECIAL TAX RATES
The taxing classifications for the above Property Categories and the maximum authorized Special Tax
rates for fiscal year 1988-1989 are as follows:
TAXING CLASSIFICATION MAXIMUM TAX RATE
1. DEVELOPED PROPERTY
A. Residential Class I
(More than 3,590 square feet of $292 per year
dwelling unit living area) *
B. Residential Class II
(3,077 — 3,589 square feet of $225 per year
dwelling unit living area) *
C. Residential Class III
(2,564— 3,076 square feet of $180 per year
dwelling unit living area) *
D. Residential Class IV
(2,308— 2,563 square feet of $157 per year
dwelling unit living area) *
E. Residential Class V
(2,051 — 2,307 square feet of $135 per year
dwelling unit living area)*
F. Residential Class VI
(1,795—2,050 square feet of $124 per year
dwelling unit living area) *
G. Residential Class VII
(less — 1,795 square feet of $112 per year
dwelling unit living area) *
$449 per acre per year or$0.04
H. Commercial or Industrial Property per SF or building area,
whichever is greater**
2. APPROVED PROPERTY $200 per lot or parcel
3. VACANT PROPERTY $10 per acre *"
Resolution No. FD 2025-022 - Page 9 of 12
The square footage of dwelling unit living area shall mean the square footage of internal living space,
exclusive of garages and other structures not used as living space, as shown on the building permit(s)
issued for the dwelling unit.
The square footage of a commercial or industrial building area shall mean the gross square footage
for the building as reflected in the building plans upon which any building permits for the building
were issued.
"' The acreage of a Vacant Property shall be the gross acreage exclusive of any acreage dedicated or
offered for dedication to a public agency.
ESCALATION OF MAXIMUM SPECIAL TAX RATES
The maximum annual Special Tax rates applicable to all Developed Property shall be subject to escalation
each July 1 commencing July 1, 1989, by the change factor calculated annually by the State of California
Department of Finance for the purpose of increasing appropriations limits of State and local governments. In
the event that the Department of Finance or its successor ceases to calculate the annual change factor,such
Special Tax rates shall be subject to annual escalation not to exceed the increase in the Consumer Price
Index as published by the Bureau of Labor Statistics for the Los Angeles Primary Metropolitan Statistical
Area for the preceding twelve (12) month reporting period.
The maximum Special Tax rates applicable to all Approved Property and Vacant Property shall not be
subject to escalation.
METHOD OF APPROTIONMENT OF SPECIAL TAX
The Special Tax shall be levied annually on all taxable property within one of the above identified Property
Categories so long as Special Tax revenues are necessary to pay authorized expenses of the Community
Facilities District, which may include,without limitation, payment of debt service on any bonded indebtedness
of the Community Facilities District; replenishment of any required reserve fund for any such future public
improvements, services or debt service; direct payment for public improvements; or payment of the
operational and maintenance expenses of providing fire suppression and protection services to properties
within the Community Facilities District.
The annual levy of the Special Taxes shall be apportioned as follows:
STEP 1: Fifty percent (50%) of the estimated ad valorem property tax revenue to be collected from
properties within the Community Facilities District in the subject fiscal year which are allocable to
the Foothill Fire Protection District shall be allocated to pay the estimated expenses of the
Community Facilities District for the subject fiscal year. The remainder of the estimated expenses
shall be referred to as the Net CFD Expenses.
STEP 2: That equal percentage of the maximum authorized Special Tax rate applicable to all Developed
Property Taxing Classifications necessary to generate Special Tax revenues equal to the Net
CFD Expenses shall be levied on all Developed Property.
STEP 3: If additional Special Tax revenues are still necessary to generate the Net CFD Expenses, that
percentage of the maximum authorized Special Tax rate applicable to all Approved Property
necessary to generate the additional Special Tax revenues to equal Net CFD Expenses shall be
levied on Approved Property.
Resolution No. FD 2025-022 - Page 10 of 12
STEP 4: If additional Special Tax revenues are still necessary to generate the Net CFD Expenses, that
percentage of all the maximum authorized Special Tax rate applicable to all Vacant Property
necessary to generate the additional Special Tax revenues to equal Net CFD Expenses shall be
levied on all Vacant Property.
STEP 5: If additional Special Tax revenues are still necessary to generate the Net CFD Expenses, the
Community Facilities District shall:
A. Compare (i) the Special Tax rate which would be levied on each Developed Property
pursuant to STEP 2 above with(ii)the product resulting from multiplying the square footage
of the Developed Property times the Base Maximum Special Tax. The Base Maximum
Special Tax means an amount equal to$0.0025 per square foot subject to escalation at the
same rate and at the same time applicable to the maximum Special Tax rates for Developer
Property.
B. If the product described in(ii)above exceeds the Special Tax rate described in(i)above for
any Developed Property, the Community Facilities District shall increase the Special Tax
rate levied on each such Developed Property in equal percentages up to the rate not to
exceed the product described in(ii)above necessary to generate the additional Special Tax
revenues to equal Net CFD Expenses.
Notwithstanding the foregoing,the minimum Special Tax which shall be levied on all taxable properties within
the Community Facilities District each Fiscal Year shall be:
DEVELOPED PROPERTY: $1.00 per dwelling unit for residential uses
$1.00 per acre for commercial/industrial uses
APPROVED PROPERTY: $1.00 per lot or parcel
VACANT PROPERTY: $1.00 per acre
The ad valorem property tax contribution identified in Step 1 shall be reduced in any Fiscal Year by the
amount by which the sum of such contribution and the minimum Special Taxes would exceed the estimated
expenses of the Community Facilities District for such Fiscal Year
The"Report"of the Special Tax Consultant, to be approved as a part of the record upon the conclusion of the
public hearing pertaining to the formation of the Community Facilities District, shall set forth supplementary
details pertaining to the Rate and Method of Apportionment of the Special Tax and shall provide controlling
guidance in the interpretation and implementation of this Rate and Method of Apportionment."
Resolution No. FD 2025-022 - Page 11 of 12
Application of the CFD No. 88-1 Rate and Method to Annexation No. 88-25-1
The maximum special tax authorized to be levied for Fiscal Year 2025/26 within that area annexed to
Community Facilities District No. 88-1, known and designated as Annexation No. 88-25-1 is as follows:
MAXIMUM SPECIAL TAX RATES
FISCAL YEAR 2025/26
TAXING CLASSIFICATION MAXIMUM TAX RATE
1. DEVELOPED PROPERTY
A. Residential Class I
(More than 3,590 square feet of $1,962.78 per year
dwelling unit living area)
B. Residential Class II
(3,077-3,589 square feet of $1,505.04 per year
dwelling unit living area)
C. Residential Class Ill
(2,564-3,076 square feet of $1,201.04 per year
dwelling unit living area)
D. Residential Class IV
(2,308-2,563 square feet of $1,052.70 per year
dwelling unit living area)
E. Residential Class V
(2,051 -2,307 square feet of $900.85 per year
dwelling unit living area)
F. Residential Class VI
(1,795-2,050 square feet of $832.06 per year
dwelling unit living area)
G. Residential Class VII
(less - 1,795 square feet of $751.37 per year
dwelling unit living area)
$3,020.97 per acre per year or
H. Commercial or Industrial Property $0.24421 per square foot or
building, whichever is greater
2.APPROVED PROPERTY $200 per lot or parcel
3.VACANT PROPERTY $10 per acre
The maximum special tax rates set forth above are subject to escalation pursuant to the CFD No. 88-1 Rate
and Method commencing July 1, 1989.
Resolution No. FD 2025-022 - Page 12 of 12