HomeMy WebLinkAbout19-011 - ResolutionRESOLUTION NO. FD 19-011
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 2019/20
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 2019/20.
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 2019/20 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 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.
Resolution No. FD 19-011 - Page 1 of 5
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 19-011 - Page 2 of 5
PASSED, APPROVED AND ADOPTED this 17th day of July. 2019.
4 1 3P-- -1
ATTEST:
J��iceC.(Ylerk
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 2019.
AYES: Hutchison, Kennedy, Michael, Scott, Spagnolo
NOES: None
ABSENT: None
ABSTAINED: None
Executed this 18th day of July, 2019, at Rancho Cucamonga, California.
- C. Reynolds,
Resolution No. FD 19-011 - Page 3 of 5
EXHIBIT "A"
SPECIAL TAX FOR FISCAL YEAR 2019/20 IN
MELLO-ROOS COMMUNITY FACILITIES DISTRICT NO. 85-1
RANCHO CUCAMONGA FIRE PROTECTION DISTRICT
Structures
Residential
Multi -Family Residential
Commerical
Industrial
Reduction
Actual Annual Special Tax
Fiscal Year 2019/20
$144.12 per DU
2 DU 1.75 ($144.12)
3 DU 2.25 ($144.12)
4 DU 2.65 ($144.12)
5 - 14 DU 2.65 ($144.12) + {0.35 (TU-4) ($144.12)}
15 - 30 DU 6.15 ($144.12) + {0.30(TU - 14) ($144.12)1
31 - 80 DU 10.65 ($144.12) + {0.25(TU - 30) ($144.12)}
80 - up DU 23.15 ($144.12) + {0.20(TU - 80) ($144.12)}
$144.12 per acre + 0.078 per SF
$144.12 per acre + 0.095 per SF
Note: DU = Dwelling Unit
TU = Total Units
SF = 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 19-011 - Page 4 of 5
EXHIBIT "B"
MAXIMUM SPECIAL TAX FOR
MELLO-ROOS COMMUNITY FACILITIES
DISTRICT NO. 85-1 IN FISCAL YEAR 2019/20
RANCHO CUCAMONGA FIRE PROTECTION DISTRICT
Per Capita Cost of Fiscal Year
Living Change 2018/19 Base
1.0385%
Structures
Residential
Multi -Family Residential
Commerical
Industrial
Reduction
$170.06DU
2 DU
3 DU
4 DU
5-14DU
15-30DU
31 - 80 DU
80-up DU
Maximum Special Tax
Fiscal Year 2019/20
$174.82 DU
Maximum Annual Special Tax
Fiscal Year 2019120
$174.82 per DU
1.75 ($174.82)
2.25 ($174.82)
2.65 ($174.82)
2.65 ($174.82) + {0.35 (TU-4) ($174.82)}
6.15 ($174.82) + {0.30(TU - 14) ($174.82))
10.65 ($174.82) + {0.25(TU - 30) ($174.82)1
23.15 ($174.82) + {0.20(TU - 80) ($174.82))
$174.82 per acre + 0.091 per SF
$174.82 per acre + 0.112 per SF
Note: DU = Dwelling Unit
TU = Total Units
SF = 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 19-011 - Page 5 of 5
Resolution No. FD 19-011
RANCHO CUCAMONGA
FIRE PROTECTION DISTRICT
MELLO-ROOS COMMUNITY
FACILITIES DISTRICT NO. 85-1
ANNUAL STATUS REPORT
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Resolution No. FD 19-011
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. It has been determined that there
are sufficient revenues available in the CFD No. 85-1 to meet all financial obligations
without an increase to the CFD No. 85-1 for Fiscal Year 2019/20. The maximum tax
rate which could be levied is adjusted per the March Consumer Price Index for all Urban
Consumers (CPI-U), for the Riverside — San Bernardino — Ontario Consumer Price
Index area.
The change in the Cost of Living is 1.0385% for Fiscal Year 2019/20.
Community Facilities District No. 85-1 1
Fiscal Year 2019/20 ATTACHMENT #02
Resolution No. FD 19-011
COMMUNITY FACILITIES DISTRICT NO. 85-1
ANNUAL SPECIAL TAX
FISCAL YEAR 2019/20
Structures
Residential
Multi -Family Residential
Commerical
Industrial
Rprbirtinn
Actual Annual Special Tax
Fiscal Year 2019/20
$144.12 per DU
2 DU
1.75 ($144.12)
3 DU
2.25 ($144.12)
4 DU
2.65 ($144.12)
5 - 14 DU
2.65 ($144.12) + {0.35 (TU-4) ($144.12))
15 - 30 DU
6.15 ($144.12) + {0.30(TU - 14) ($144.12))
31 - 80 DU
10.65 ($144.12) + {0.25(TU - 30) ($144.12))
80 - up DU
23.15 ($144.12) + {0.20(TU - 80) ($144.12))
$144.12 per acre + 0.078 per SF
$144.12 per acre + 0.095 per SF
Note: DU = Dwelling Unit
TU = Total Units
SF = 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 2019/20 ATTACHMENT #02
Resolution No. FD 19-011
COMMUNITY FACILITIES DISTRICT NO. 85-1
PROPOSED SOURCES AND USES OF FUNDS
Sources
Taxes:
Estimated Assessments, Net of Estimated Delinquencies
Anticipated Prior Year Delinquencies Collection
Subtotal - Taxes
Interest Revenue
Total Proposed Sources
Uses
Communications
Fire Suppression
Fire Station Operations and Maintenance
Admin./General Overhead
Total Proposed Uses
Fiscal Year
2019/20 Budget
$ 5,959,650
27,550
5,987,200
43,570
$ 6,030,770
364,890
5,387,530
103,790
252,280
6,108,490
Contribution to/(Use of) Fund Balance $ (77,720)
Community Facilities District No. 85-1 3
Fiscal Year 2019/20 ATTACHMENT #02
Resolution No. FD 19-011
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Community Facilities District No. 85-1 4
Fiscal Year 2019/20 ATTACHMENT #02