HomeMy WebLinkAbout2022-065 - Resolution RESOLUTION NO. 2022-065
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO
CUCAMONGA, CALIFORNIA, CALLING A SPECIAL ELECTION AND
SUBMITTING TO THE VOTERS OF COMMUNITY FACILITIES DISTRICT
NO. 2022-01 (STREET LIGHTING SERVICES) OF THE CITY OF
RANCHO CUCAMONGA, COUNTY OF SAN BERNARDINO, STATE OF
CALIFORNIA PROPOSITION WITH RESPECT TO THE ANNUAL LEVY
OF SPECIAL TAXES WITHIN THE COMMUNITY FACILITIES DISTRICT
TO PAY THE COSTS OF CERTAIN SERVICES TO BE PROVIDED BY
THE COMMUNITY FACILITIES DISTRICT AND A PROPOSITION WITH
RESPECT TO ESTABLISHING AN APPROPRIATIONS LIMIT FOR SAID
COMMUNITY FACILITIES DISTRICT
WHEREAS, pursuant to Section 53325.1 of the California Government Code, the
City Council (the "City Council") of the City of Rancho Cucamonga ("the City") has
adopted a resolution establishing Community Facilities District No. 2022-01 (Street
Lighting Services) of the City of Rancho Cucamonga, County of San Bernardino, State of
California (the "CFD No. 2022-01") and the boundaries thereof ("Resolution of
Formation"); and
WHEREAS, pursuant to Section 53326 of said Code, it is necessary that the City
Council submit to the voters of the CFD No. 2022-01 the annual levy of special taxes on
the property within the CFD No. 2022-01 to pay the costs of providing the services
described in the Resolution of Formation; and
WHEREAS, pursuant to Section 53325.7 of said Code, the City Council may also
submit to the voters of the CFD No. 2022-01 a proposition with respect to establishing an
appropriations limit for the CFD No. 2022-01;
NOW, THEREFORE, BE IT RESOLVED AND ORDERED by the City Council of
the City of Rancho Cucamonga, California,
Section 1. Findings. The City Council finds that: (i) the foregoing recitals are
correct; (ii) less than 12 persons have been registered to vote within the territory of the
CFD No. 2022-01 during the 90 days preceding the close of the public hearing on June
1, 2022; (iii) pursuant to Section 53326 of the California Government Code, as a result of
the findings set forth in clause (ii) above, the vote in the special election called by this
resolution shall be by the landowners of the CFD No. 2022-01 whose property would be
subject to the special taxes if they were levied at the time of the election, and each
landowner shall have one vote for each acre, or portion thereof, which he or she owns
within the CFD No. 2022-01 which would be subject to the proposed special taxes if they
were levied at the time of the election; (iv) Bridge Point Rancho Cucamonga, LLC, a
Delaware limited liability company, the owner of all of the land in the CFD No. 2022-01,
has by written consent(a)waived the time limits set forth in said Section 53326 for holding
the election called by this resolution, (b) consented to the holding of said election on June
1, 2022, (c) waived notice and mailed notice of the time and date of said election, (d)
Resolution No. 2022-065 - Page 1 of 4
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waived an impartial analysis by the City Attorney of the ballot propositions pursuant to
Section 9280 of the California Elections Code and arguments and rebuttals pursuant to
Sections 9281 to 9287, inclusive, and 9295 of said Code; and (v)the City Clerk of the City
has consented to the holding of said election on June 1, 2022.
Section 2. Call of Election. The City Council hereby calls and schedules a
special election for June 1, 2022, on the proposition with respect to the annual levy of
special taxes within the CFD No. 2022-01 for paying the cost of the services to be
provided within and for the benefit of the CFD No. 2022-01 and on the proposition with
respect to establishing an appropriations limit for the CFD No. 2022-01.
Section 3. Propositions. The propositions to be submitted to the voters of the
CFD No. 2022-01 at such special election shall be as follows:
PROPOSITION A
Shall Community Facilities District No. 2022-01 (Street Lighting Services)
of the City of Rancho Cucamonga, County of San Bernardino, State of California,
subject to accountability measures set forth in California Government Code
Section 50075.1, levy special taxes throughout such community facilities district
pursuant to the method of apportioning the special tax set forth in Attachment A to
this Official Ballot for the purpose of financing municipal maintenance services,
including but not limited to the services set forth in Attachment B to this Official
Ballot to meet the increased demand for such services resulting from new
development within CFD No. 2022-01 and the cost of administering the levy and
collection of the special taxes and CFD No. 2022-01?
PROPOSITION B
Shall an appropriations limit, as defined by subdivision (h) of Section 8 of
Article XIII B of the California Constitution, be established for Community Facilities
District No. 2022-01 (Street Lighting Services) of the City of Rancho Cucamonga,
County of San Bernardino, State of California in the amount of$500,000?
Section 4. Conduct of Election. Except as otherwise provided in Section 5
hereof, said election shall be conducted by the City Clerk of the City pursuant to the
California Elections Code governing mail ballot elections of cities, and in particular, the
provisions of Division 4 (commencing with Section 4000) of said Code, insofar as they
may be applicable.
Section 5. Election Procedures. The procedures to be followed in conducting
the special election on (i) the levy of Special Taxes to pay the annual costs of the
Services, and (ii) establishing an appropriations limit for the community facilities district
to the qualified electors of the community facilities district (the "Special Election") shall be
as follows:
Resolution No. 2022-065 - Page 2 of 4
(a) Pursuant to said Section 53326 of the California Government Code,
ballots for the special election shall be distributed to the qualified electors by the
City Clerk by mail with return postage prepaid, or by personal service.
(b) Pursuant to applicable sections of the California Elections Code
governing the conduct of mail ballot elections of cities, and specifically Division 4
(commencing with Section 4000) of the California Elections Code with respect to
elections conducted by mail, the City Clerk shall mail or deliver to each qualified
elector an official ballot in the form attached hereto as Exhibit "A," and shall also
mail or deliver to all such qualified electors a ballot pamphlet and instructions to
voter, including a sample ballot identical in form to the official ballot but identified
as a sample ballot, a return identification envelope with prepaid postage thereon
addressed to the City Clerk for the return of voted official ballots, and a copy of
Resolution No. 2022-039; provided, however, that such statement, analysis and
arguments may be waived with the unanimous consent of all the landowners.
(c) The official ballot to be mailed or delivered by the City Clerk to each
landowner-voter shall have printed or typed thereon the name of the landowner-
voter and the number of votes to be voted by the landowner-voter and shall have
appended to it a certification to be signed by the person voting the official ballot
which shall certify that the person signing the certification is the person who voted
the official ballot, and if the landowner-voter is other than a natural person, that he
or she is an officer of or other person affiliated with the landowner-voter entitled to
vote such official ballot, that he or she has been authorized to vote such official
ballot on behalf of the landowner-voter, that in voting such official ballot it was his
or her intent, as well as the intent of the landowner-voter, to vote all votes to which
the landowner-voter is entitled based on its land ownership on the propositions set
forth in the official ballot as marked thereon in the voting square opposite each
such proposition, and further certifying as to the acreage of the landowner-voter's
land ownership within the CFD No. 2022-01.
(d) The return identification envelope mailed or delivered by the City
Clerk to each landowner-voter shall have printed or typed thereon the following: (i)
the name of the landowner, (ii) the address of the landowner, (iii) a declaration
under penalty of perjury stating that the voter is the landowner or the authorized
representative of the landowner entitled to vote the enclosed ballot and is the
person whose name appears on the identification envelope, (iv) the printed name
and signature of the voter, (v) the address of the voter, (vi) the date of signing and
place of execution of said declaration, and (vii) a notice that the envelope contains
an official ballot and is to be opened only by the City Clerk.
(e) The instruction to voter form to be mailed or delivered by the City
Clerk to the landowner-voters shall inform them that the official ballots shall be
returned to the City Clerk properly voted as provided thereon and with the
certification appended thereto properly completed and signed in the sealed return
identification envelope with the certification thereon completed and signed and all
Resolution No. 2022-065 - Page 3 of 4
other information to be inserted thereon properly inserted by 7:00 p.m. on June 1,
2022.
(f) Upon receipt of the return identification envelopes which are returned
prior to the voting deadline on the date of the election, the City Clerk shall canvass
the votes cast in the special election, and shall file a statement with the City Council
as to the results of such canvass and the election on each proposition set forth in
the official ballot.
BE IT FURTHER RESOLVED AND ORDERED
The City Clerk shall certify the passage and adoption of this resolution and enter it
into the book of original resolutions.
PASSED, APPROVED, and ADOPTED this 1st day of June 2022.
A
L. Dennis ichael, Mayor
ATTEST:
I , J. . e. ,
/nice C. Reynolds, Cit., 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 1st day of
June 2022.
AYES: Hutchison, Kennedy, Michael and Scott
NOES: None
ABSENT: None
ABSTAINED: None
Executed this 2nd day of June, 2022, at Rancho Cucamonga, California.
9 Janice C. Reynolds, ity Clerk
Resolution No. 2022-065 - Page 4 of 4
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EXHIBIT "A"
OFFICIAL BALLOT
SPECIAL ELECTION
NUMBER OF VOTES ENTITLED TO BE CAST:
COMMUNITY FACILITIES DISTRICT NO. 2022-01
(STREET LIGHTING SERVICES)
OF THE CITY OF RANCHO CUCAMONGA
June 1,2022
OFFICIAL BALLOT
To vote on any measure, fill in the voting square before the word"YES" or before the word"NO"
following each proposition. If you tear or deface this ballot, call Janice Reynolds, City Clerk of
the City of Rancho Cucamonga at(909) 477-2700 to obtain a replacement ballot.
PROPOSITION A
Shall Community Facilities District No. 2022-01 (Street Lighting Services) of the City of
Rancho Cucamonga, County of San Bernardino, State of California, subject to
accountability measures set forth in California Government Code Section 50075.1, levy
special taxes throughout such community facilities district pursuant to the method of
apportioning the special tax set forth in Attachment A to this Official Ballot for the purpose
of financing municipal maintenance services, including but not limited to the services set
forth in Attachment B to this Official Ballot to meet the increased demand for such services
resulting from new development within CFD No. 2022-01 and the cost of administering
the levy and collection of the special taxes and CFD No. 2022-01?
❑ YES
❑ NO
PROPOSITION B
Shall an appropriations limit, as defined by subdivision (h) of Section 8 of Article
XIII B of the California Constitution, be established for Community Facilities
District No. 2022-01 (Street Lighting Services) of the City of Rancho Cucamonga,
County of San Bernardino, State of California in the amount of$500,000?
❑ YES
❑ NO
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OFFICIAL BALLOT
ATTACHMENT A
RATE AND METHOD OF APPORTIONMENT FOR
COMMUNITY FACILITIES DISTRICT NO.2022-01
(STREET LIGHTING SERVICES) OF THE CITY OF RANCHO CUCAMONGA
A Special Tax, as hereinafter defined, shall be levied and collected for Community Facilities
District No. 2022-01 (Street Lighting Services) of the City of Rancho Cucamonga ("CFD No.
2022-01") each Fiscal Year commencing in Fiscal Year 2022/23, in an amount determined by the
application of the procedures below.All Taxable Property,as hereinafter defined,unless exempted
by law or by the provisions hereof, shall be taxed for the purposes,to the extent and in the manner
herein provided.
A. DEFINITIONS
The terms hereinafter set forth have the following meaning:
"Accessory Dwelling Unit" or"ADU"means a secondary residential unit of limited size, as
defined in California Government Code Section 65852.2, as may be amended from time to
time, that is accessory to a single-unit dwelling. The ADU may be on the same Assessor's
Parcel as the single-unit dwelling or on a separate Assessor's Parcel. For purposes of
clarification, where an ADU and primary Unit are on the same Assessor's Parcel, the ADU
located on such Assessor's Parcel is considered a separate Unit from the primary Unit on
such Assessor's Parcel for purposes of the Special Tax. Should an Assessor's Parcel contain
only an ADU, such Assessor's Parcel will be taxed as an ADU only.
"Acre or Acreage" means the land area of an Assessor's Parcel as shown on an Assessor's
Parcel Map or in the Assessor's Data for each Assessor's Parcel. In the event that the
Assessor's Parcel Map or Assessor's Data shows no acreage,the Acreage for any Assessor's
Parcel may be determined by the CFD Administrator based upon the applicable
condominium plan, final map,parcel map or calculated using available spatial data and GIS.
"Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being
Chapter 2.5 of Part 1, Division 2 of Title 5 of the Government Code of the State.
"Administrative Expenses" means the actual or reasonably estimated costs directly related
to the administration of CFD No. 2022-01 including, but not limited to, the following: the
costs of computing the Annual Special Tax Requirement and the annual Special Tax and of
preparing the annual Special Tax collection schedules; the costs of collecting the Special
Tax, including any charges levied by the County Auditor's Office, Tax Collector's Office or
Treasurer's Office; the costs of the City or designee in complying with the disclosure
requirements of the California Government Code (including the Act), including public
inquiries regarding the Special Tax; the costs of the City or designee related to an appeal of
the Special Tax; and the costs of commencing and pursuing to completion any action arising
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from any delinquent Special Tax in CFD No. 2022-01. Administrative Expenses shall also
include amounts estimated or advanced by the City or CFD No. 2022-01 for any other
administrative purposes, including,but not limited to, attorney's fees.
"Annual Services Costs" means the amounts required to fund services authorized to be
funded by CFD No. 2022-01.
"Annual Special Tax Requirement" means that amount with respect to CFD No. 2022-01
determined by the City Council or designee as required in any Fiscal Year to pay: (1) the
Administrative Expenses, (2)the Annual Services Costs,(3)any amount required to establish
or replenish any reserve or replacement fund established in connection with CFD No. 2022-
01, and(4) any reasonably anticipated delinquent Special Tax based on the delinquency rate
for any Special Tax levied in the previous Fiscal Year.
"Assessor's Data" means Units, Acreage, or other information contained in the records of
the County Assessor for each Assessor's Parcel.
"Assessor's Parcel" or "Parcel" means a lot or parcel shown in an Assessor's Parcel Map
with an assigned Assessor's Parcel Number.
"Assessor's Parcel Map" means an official map of the Assessor of the County designating
parcels by Assessor's Parcel Number.
"Assessor's Parcel Number" means, with respect to an Assessor's Parcel, that number
assigned to such Assessment's Parcel by the County Assessor for purposes of identification.
"Boundary Map"means that map recorded with the County recorder's office on May 4,2022
in Book 90 at Page 22 as Document Number 2022-0167399.
"CFD Administrator" means an official of the City, or designee thereof, responsible for
determining the Annual Special Tax Requirement and providing for the levy and collection
of the Special Taxes.
"CFD No. 2022-01" means Community Facilities District No. 2022-01 (Street Lighting
Services) of the City of Rancho Cucamonga.
"City"means the City of Rancho Cucamonga.
"City Council" means the City Council of the City, acting as the legislative body of CFD
No. 2022-01.
"County"means the County of San Bernardino, California.
"County Assessor"means the County Assessor of the County.
"Developed Property"means, in any Fiscal Year, all Taxable Property in CFD No. 2022-01
for which a building permit for new construction was issued by the City prior to April 1 of
the preceding Fiscal Year.
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"Exempt Property" means all Assessors' Parcels within the boundary of CFD No. 2022-01
which are exempt from the Special Tax pursuant to Section E.
"Fiscal Year"means the period starting July 1 and ending on the following June 30.
"GIS"means a geographic information system.
"Maximum Special Tax"means the maximum Special Tax authorized for levy in any Fiscal
Year that may apply to Taxable Property as described in Section C.
"Mixed Use Property"means all Assessor's Parcels that have been classified by the City to
allow multiple uses on each such Assessor's Parcel. For an Assessor's Parcel of Mixed Use
Property, each property use thereon is subject to taxation pursuant to section C below. The
Acreage used to calculate the Special Tax for a portion of an Assessor's Parcel that is Non-
Residential Property shall include only the share of such Assessor's Parcel that will be used
as Non-Residential Property, to include structures,parking and other Parcel area.
"Multi-Family Residential Property" means, in any Fiscal Year, all Assessor's Parcels of
Developed Property with two or more Units that share a single Assessor's Parcel Number,
are offered for rent to the general public, and cannot be purchased by individual homebuyers,
according to Assessor's Data or as otherwise known by the CFD Administrator. Multi-
Family Property also means,in any Fiscal Year,all Assessor's Parcels of Developed Property
with one Unit with a single Assessor's Parcel Number that is a condominium pursuant the
definition in Civil Code Section 4125 or a townhome.
"Non-Residential Property" means all Assessor's Parcels of Developed Property within the
boundaries of CFD 2022-01 for which a building permit(s) has been issued for a non-
residential structure(s).
"Open Space Property" means property within the boundaries of CFD No. 2022-01 which
(i) has been designated with specific boundaries and Acreage on a final subdivision map as
open space, (ii)is classified by the County Assessor as open space, (iii)has been irrevocably
offered for dedication as open space to the federal government, the State, the County, the
City, or any other public agency, or (iv) is encumbered by an easement or other restriction
required by the City limiting the use of such property to open space.
"Property Owner's Association" means any property owner's association. As used in this
definition, a Property Owner's Association includes any home-owner's association,
condominium owner's association, master or sub-association or non-residential owner's
association.
"Property Owner's Association Property"means any property within the boundaries of CFD
No. 2022-01 which is (a) owned by a Property Owner's Association or (b) designated with
specific boundaries and acreage on a final subdivision map as property owner association
property.
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"Proportionately" means for Developed Property and Undeveloped Property, that the ratio
of the Special Tax levy to the Maximum Annual Special Tax is equal within each respective
Tax Zone.
"Public Property"means any property within the boundaries of CFD No. 2022-01 which (i)
is owned by a public agency, (ii) has been irrevocably offered for dedication to a public
agency, or (iii) is designated with specific boundaries and Acreage on a final subdivision
map as property which will be owned by a public agency. For purposes of this definition, a
public agency includes the federal government, the State, the County, the City, school
districts, or any other public agency.
"Rate and Method of Apportionment" means this Rate and Method of Apportionment of
Special Tax for CFD No. 2022-01.
"Single Family Residential Property" means all Assessor's Parcels of Developed Property
with a residential structure intended as a single primary Unit.
"Special Tax" means the annual special tax to be levied in each Fiscal Year on each
Assessor's Parcel of Taxable Property to fund the Annual Special Tax Requirement.
"State"means the State of California.
"Tax Escalation Factor"means on July 1 of each Fiscal Year, commencing on July 1, 2023,
the Maximum Special Tax as shown in Section C shall be increased by a minimum of two
percent(2%)to a maximum of six percent(6%), determined on an annual basis as needed to
satisfy the Special Tax Requirement.
"Tax Zone"means an area within which the Special Tax may be levied pursuant to this Rate
and Method of Apportionment.All the Taxable Property within CFD No. 2022-01 at the time
of its formation is within Tax Zone Nos. 1 and 6. Additional Tax Zones may be created when
property is annexed to CFD No. 2022-01, and a separate Maximum Special Tax shall be
identified for property within each new Tax Zone at the time of such annexation. The
Assessor's Parcels included within a new Tax Zone when such Parcels are annexed to CFD
No. 2022-01 shall be identified by Assessor's Parcel number in the annexation documents at
the time of annexation.
"Taxable Property"means all the Assessor's Parcels within the boundaries of CFD No. 2022-
01 that are not exempt from the Special Tax pursuant to law or Section E below.
"Undeveloped Property" means all the Assessor's Parcels of Taxable Property within the
boundaries of CFD No. 2022-01 that are not Developed Property.
"Unit" means an individual residential living space. The number of Units assigned to each
Assessor's Parcel may be determined by(i)referencing Assessor's Data,(ii) site surveys and
physical unit counts, and/or(iii) other research by the CFD Administrator.
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"Welfare Exempt Property"means, in any Fiscal Year, all Parcels within the boundaries of
CFD No. 2022-01 that have been granted a welfare exemption by the County under
subdivision(g) of Section 214 of the Revenue and Taxation Code.
B. DETERMINATION OF TAXABLE PARCELS
On, or about, July 1 of each Fiscal Year, the CFD Administrator shall determine the valid
Assessor's Parcel Numbers for all Taxable Property within CFD No. 2022-01. If any
Assessor's Parcel Numbers are no longer valid, the CFD Administrator shall determine the
new Assessor's Parcel Number or Numbers in effect for the then-current Fiscal Year. To the
extent a Parcel or Parcels of Taxable Property are subdivided, consolidated, or otherwise
reconfigured, the Maximum Special Tax shall be assigned to the new Assessor's Parcels
Numbers pursuant to Section C. The CFD Administrator shall also determine: (i) the Tax
Zone within which each Parcel is located; (ii) which Parcels are Developed Property and
Undeveloped Property; (iii) the number of Units or Acreage each Parcel contains; (iv) the
property type, i.e., Single Family Residential Property, Non-Residential Property, etc.; and
(v) the Annual Special Tax Requirement for the Fiscal Year.
C. MAXIMUM ANNUAL SPECIAL TAX RATE
The Maximum Special Tax for each Assessor's Parcel of Taxable Property within Tax Zone
Nos. 1-8 shall be assigned according to the tables on the following pages.
In some instances, an Assessor's Parcel of Developed Property may contain more than one
property land use. The Maximum Special Tax assigned to an Assessor's Parcel of Mixed
Use Property shall be the sum of the Maximum Special Tax for all property uses located on
that Assessor's Parcel. Additionally, Accessory Dwelling Units will be levied at 50% of the
applicable Maximum Special Tax Rate for the property type of the primary Unit.
Tax Zone No. 1
Property Land Use 2022/23 Maximum Special Tax Rate
Single Family Residential
Property $22.67 per Unit
Multi-Family Residential
Property $22.67 per Unit
Non-Residential Property $45.34 per Acre
Undeveloped Property $200.00 per Parcel
* On each July 1, commencing on July 1, 2023, the Maximum Special Tax Rate shall be
Increased by the Tax Escalation Factor.
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Tax Zone No. 2
Property Land Use 2022/23 Maximum Special Tax Rate
Single Family Residential
Property $75.17 per Unit
Multi-Family Residential
Property $75.17 per Unit
Undeveloped Property $200.00 per Parcel
* On each July 1, commencing on July 1, 2023, the Maximum Special Tax Rate shall be
Increased by the Tax Escalation Factor.
Tax Zone No. 3
Property Land Use 2022/23 Maximum Special Tax Rate
Single Family Residential
Property $47.15 per Unit
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Multi-Family Residential
Property $47.15 per Unit
Non-Residential Property $94.30 per Are
Undeveloped Property $200.00 per Parcel
* On each July 1, commencing on July 1, 2023, the Maximum Special Tax Rate shall be
Increased by the Tax Escalation Factor.
Tax Zone No. 4
Property Land Use 2022/23 Maximum Special Tax Rate
Single Family Residential
Property $28.96 per Unit
Multi-Family Residential
Property $28.96 per Unit
Non-Residential Property $57.92 per Acre
Undeveloped Property $200.00 per Parcel
* On each July 1, commencing on July 1, 2023, the Maximum Special Tax Rate shall be
Increased by the Tax Escalation Factor.
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Tax Zone No. 5
Property Land Use 2022/23 Maximum Special Tax Rate
Single Family Residential
Property $63.79 per Unit
Undeveloped Property $200.00 per Parcel
* On each July 1, commencing on July 1, 2023, the Maximum Special Tax Rate shall be
Increased by the Tax Escalation Factor.
Tax Zone No. 6
Property Land Use 2022/23 Maximum Special Tax Rate
Non-Residential Property $51.40 per Acre
Undeveloped Property $200.00 per Parcel
* On each July 1, commencing on July 1, 2023, the Maximum Special Tax Rate shall be
Increased by the Tax Escalation Factor.
Tax Zone No. 7
Property Land Use 2022/23 Maximum Special Tax Rate
Single Family Residential
Property $58.64 per Unit
Multi-Family Residential
Property $58.64 per Unit
Non-Residential Property $117.28 per Acre
Undeveloped Property $200.00 per Parcel
* On each July 1, commencing on July 1, 2023, the Maximum Special Tax Rate shall be
Increased by the Tax Escalation Factor.
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Tax Zone No. 8
Property Land Use 2022/23 Maximum Special Tax Rate
Single Family Residential
Property $37.79 per Unit
Multi-Family Residential
Property $37.79 per Unit
Non-Residential Property $75.58 per Acre
Undeveloped Property $200.00 per Parcel
* On each July 1, commencing on July 1, 2023, the Maximum Special Tax Rate shall be
Increased by the Tax Escalation Factor.
On July 1 of each Fiscal Year, commencing on July 1, 2023, the Maximum Special Tax for
Tax Zone Nos. 1-8 shall be increased by an amount equal to the Tax Escalation Factor.
A different Maximum Special Tax rate and Tax Escalation Factor may be identified in Tax
Zones added to CFD No. 2022-01 as a result of future annexations.
D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
All Taxable Property shall be subject to a Special Tax defined as follows.
The Special Tax shall be levied each Fiscal Year by the CFD Administrator. The Annual
Special Tax Requirement shall be apportioned to each Parcel within CFD No. 2022-01 by
the method shown below.
First: Determine the Annual Special Tax Requirement.
Second: Levy the Special Tax on each Parcel of Developed Property and Undeveloped
Property, Proportionately,up to the applicable Maximum Special Tax.
Under no circumstances will the Special Tax on any Assessor's Parcel used for private
residential purposes be increased by more than 10% as a consequence of delinquency or
default by the owner of any other Assessor's Parcel within CFD No. 2022-01.
E. EXEMPTIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special
Tax, no Special Tax shall be levied on Property Owner's Association Property, Assessor's
Parcels with public or utility easements making impractical their utilization for any use other
than the purposes set forth in the easement, or Public Property, except as otherwise provided
in Sections 53317.3, 53317.5, and 533401 of the Act.
Welfare Exempt Property shall thereafter be exempt from the Special Tax for as long as the
property qualifies as Welfare Exempt Property.
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F. APPEAL OF SPECIAL TAX LEVY
Any property owner may file a written appeal of the Special Tax with the CFD Administrator
claiming that the amount or application of the Special Tax is not correct. The appeal must be
filed not later than one calendar year after having paid the Special Tax that is disputed, and
the appellant must be current in all payments of the Special Tax. In addition, during the term
of the appeal process, all Special Tax levied must be paid on or before the payment date
established when the levy was made.
The appeal must specify the reasons why the appellant claims the Special Tax is in error. The
CFD Administrator shall review the appeal,meet with the appellant if the CFD Administrator
deems necessary, and advise the appellant of its determination.
If the property owner disagrees with the CFD Administrator's decision relative to the appeal,
the owner may then file a written appeal with the City Council whose subsequent decision
shall be final and binding on all interested parties. If the decision of the CFD Administrator
or subsequent decision by the City Council requires the Special Tax to be modified or
changed in favor of the property owner, the CFD Administrator shall determine if sufficient
Special Tax revenue is available to make a cash refund. If a cash refund cannot be made,
then an adjustment shall be made to credit future Special Taxes.
This procedure shall be exclusive and its exhaustion by any property owner shall be a
condition precedent to filing any legal action by such owner.
G. INTERPRETATION OF RATE AND METHOD OF APPORTIONMENT
The City Council may, by resolution or ordinance, interpret, clarify and/or revise this Rate
and Method of Apportionment to correct any inconsistency, vagueness, or ambiguity as it
relates to the Special Taxes, method of apportionment, classification of Assessor's Parcels,
or any definition used herein, as long as such correction does not materially affect the levy
and collection of Special Taxes. In addition,the interpretation and application of any section
of this document shall be at the City's discretion.
H. MANNER AND DURATION OF SPECIAL TAX
The Special Tax shall be collected in the same manner and at the same time as ordinary ad
valorem property taxes,provided that the City may directly bill the Special Tax,may collect
the Special Tax at a different time or in a different manner if needed to meet the financial
obligations of CFD No.2022-01,and may collect delinquent Special Taxes through available
methods.
A Special Tax shall be levied commencing in Fiscal Year 2022/23 to the extent necessary to
satisfy the Annual Special Tax Requirement and shall be levied for as long as required to
satisfy the Annual Special Tax Requirement.
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I. PREPAYMENT OF SPECIAL TAX
The Special Tax may not be prepaid.
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ATTACHMENT B
DESCRIPTION OF AUTHORIZED SERVICES
The City may finance any services which may be funded with proceeds of the special tax
of CFD No. 2022-01, authorized pursuant to Section 53313 of the Act, including but not limited
to all costs attributable to maintaining and servicing street lights, traffic signals and appurtenant
facilities throughout CFD No. 2022-01. Services include personnel, materials, contracting
services,utilities, and all necessary costs associated with the maintenance,replacement, and repair
required to keep the improvements in operational and satisfactory condition.
In addition to payment of the cost and expense of the forgoing services, proceeds of the
special tax may be expended to pay "Administrative Expenses," as said term is defined in the Rate
and Method.
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ATTACHMENT 5