HomeMy WebLinkAboutItem 6k. Annual Special Tax Levy Report for Community Facilities District No. 2017-1 (Avila Ranch) Item 6k
Department: Finance
Cost Center: 2001
For Agenda of: 8/16/2022
Placement: Consent
Estimated Time: N/A
FROM: Brigitte Elke, Finance Director
Prepared By: Esteban Cano-Gutierrez, Financial Analyst – Infrastructure Financing
SUBJECT: ANNUAL SPECIAL TAX LEVY REPORT FOR THE CITY OF SAN LUIS
OBISPO COMMUNITY FACILITIES DISTRICT NO. 2017-1 (AVILA
RANCH)
RECOMMENDATION
Receive and file the Annual Special Tax Levy Report for the City of San Luis Obispo
Community Facilities No. 2017-1 (Avila Ranch).
POLICY CONTEXT
On September 19, 2017, the City Council introduced Ordinance No. 1639, approving the
Development Agreement between the City of San Luis Obispo and Avila Ranch, LLC and
a resolution certifying the Final Environmental Report for the Project and CEQA findings.
The City Council agreed the Development Agreement was consistent with the objectives,
policies, general land uses, and programs specified in the General Plan of the City of San
Luis Obispo, and the Airport Area Specific Plan.
The adopted Development Agreement required the establishment of a funding
mechanism to cover the City’s General Fund shortfall for serving the Avila Ranch
development. To be consistent with this requirement, the Avila Ranch Communities
Facilities District (CFD) was formed with the adoption of Resolution No. 10844 on October
24, 2017. A CFD, as enabled by the Mello-Roos Community Facilities Act of 1982, allows
a local jurisdiction to levy a special tax within a specified area to pay for public services
and/or maintenance of infrastructure needed within that area. Over the past three
decades, CFDs have become a common mechanism for cities to fund services and
finance development-related infrastructure, and the use of a CFD, in this case, is
consistent with the City’s the General Plan.
The General Plan provides specific policies related to the funding of infrastructure noted
below:
1.13.6. Required Plans: The City shall not allow the development of any
newly annexed private land until the City has adopted a specific
development plan for land uses, open space protection, roads, utilities, the
overall pattern of subdivision, and financing of public facilities for the area.
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Item 6k
1.13.9. Costs of Growth: The City shall require the costs of public facilities
and services needed for new development to be borne by the new
development unless the community chooses to help pay the costs for a
certain development to obtain community-wide benefits. The City shall
consider a range of options for financing measures so that new
development pays its fair share of costs of new services and facilities which
are required to serve the project, and which are reasonably related to the
growth attributable to the development.
This report and the levying of the special tax are consistent with these General Plan
policies and with the City’s Local Goals and Policies for Community Facilities Districts.
DISCUSSION
Background
The Avila Ranch Development Agreement was approved on July 18, 2017 and provided
the basis for the formation of the Avila Ranch CFD. The CFD is authorized to levy a
special tax within the district to fund various municipal services and maintenance of public
infrastructure within its boundaries. On September 19, 2017, the City Council, as the
legislative body of the CFD, adopted a Resolution of Intention, including the Rate and
Method of Apportionment (RMA) that specified the special tax to be levied by and within
the district.
As one of the steps, on Nov 28, 2017, the City Council adopted Ordinance No. 1642
(Attachment B), approving the levy of a special tax within the CFD on an annual basis
and solely within the boundaries of the Avila Ranch CFD. The purpose of the levy of the
special tax within the CFD is to cover authorized costs identified in the RMA such as
municipal services, public infrastructure, administrative expenses, and incidental
expenses.
The City has already established the necessary accounts with the County of San Luis
Obispo Tax Collector to administer the special tax within the Avila Ranch CFD. All
necessary documentation and information were provided to the County of San Luis
Obispo Tax Collector in proper form and required timelines to bill and collect the special
tax on the secured property tax roll of the County beginning in FY 2022-23. This does not
exclude the City’s right to utilize any other lawful means of billing, collecting, and enforcing
the special tax, including direct billing, supplemental billing, and, when lawfully available,
judicial foreclosure of the special tax lien.
Annual Special Tax Levy Report
The CFD Annual Special Tax Levy Report (attachment A) covers all assessor parcels of
land within the boundaries of the City of San Luis Obispo Community Facilities District
No. 2017 -1 (Avila Ranch). The special tax attributed to each parcel was comp uted
following the Rate and Method of Apportionment as approved by Council in Resolution
No. 10844 (2017 Series). The report is divided into four chapters including an introduction,
information about the taxable CFD land uses, the annual CFD cost, the assi gnment of the
applicable maximum special tax, and the special tax levy for FY 2022 -23.
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Item 6k
Previous Council or Advisory Body Action
On September 19, 2017, Council adopted Resolution No. 10833 declaring its intention to
establish the Avila Ranch CFD; on October 24, 2017, Council adopted Resolution No.
10844 establishing the Avila Ranch CFD and approving its Rate and Method of
Apportionment for the special tax assessment to be levied in the district; on November 7,
2017, Resolution No. 10846 was adopted by Council certifying the results of the special
election that approved the establishment of the special tax in the district; and finally,
Ordinance 1642 (2017) was introduced and adopted on November 21, 2017, to approve
the levying of the special tax assessment within the CFD.
Public Engagement
The annual special tax report requires a "notify" level of public engagement that was
accomplished through the publication of the agenda, associated report, and the
consideration of the report during a public session of the City Council. Public comment
can be provided to the City Council through written correspondence prior to the meeting
and through public testimony at the meeting.
CONCURRENCE
The Community Development Department concurs with the information contained within
this report.
ENVIRONMENTAL REVIEW
Annual special tax reporting for the City of San Luis Obispo Community Facilities District
No. 2017-1 (Avila Ranch) is categorically exempt from California Environmental Quality
Act (CEQA) under CEQA Guidelines Section 15306 (Information Collection) and th e
action otherwise qualifies for a "general rule" exemption according to Section 15061(b)(3),
which covers activities "where it can be seen with certainty that there is no possibility that
the activity in question may have a significant effect on the environment." Annual reporting
does not change any aspect of the approved Avila Ranch project, nor does it introduce
the potential for any new environmental impacts. Under Section 15306, the Secretary for
the California Natural Resources Agency has concluded that "basic data collection,
research, and resource evaluation activities which do not result in a serious or major
disturbance to an environmental resource" are exempt from CEQA. Therefore, the
proposed action is categorically exempt from further analysis u nder CEQA.
FISCAL IMPACT
Budgeted: NA Budget Year: 2022-23
Funding Identified: Yes
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Item 6k
Fiscal Analysis:
Funding
Sources
Total Budget
Available
Current
Funding
Request
Remaining
Balance
Annual
Ongoing
Cost
General Fund NA NA NA NA
State
Federal
Fees
Other:
Total NA NA NA NA
Each fiscal year, the District Administrator will calculate the maximum amount of special
tax revenue that may be collected from all taxable parcels in the CFD . Given that the
district is currently being build-out, the levy for FY 2022-23 is based on the number of
building permits issued by the first week of July 2022. Currently, the developer has issued
50 building permits (40 for Single Family Residential under 1,500 sq. ft. and 10 for Single
Family Residential over 1,500 sq. ft.). By allocating 100 percent of the assigned maximum
special tax for all developed parcels, the total special tax levy for the FY 2022 -23 amounts
to $160,889.35 made up of $145,735.30 f or services and $15,154.05 for infrastructure.
Currently, no municipal services, maintenance of public infrastructure, or incidental
expenses for the district have been incurred and only $15,000 in annual CFD
administrative cost apply for FY2022-23. The City will therefore deposit $145,889.35 in
the City’s Avila Ranch CFD Fund for future obligations.
ALTERNATIVES
Council could decide not to receive and file the Special Tax Annual Report for Avila
Ranch. This is not recommended as is a requirement of the CFD under the Mello -Ross
Act.
ATTACHMENTS
A – City of San Luis Obispo Community Facilities District 2017-1 Tax Report
B – Ordinance No. 1642 (2017 Series)
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Tax Report
Avila Ranch CFD No. 2017-1
(Services)—FY 2022-23
Prepared for:
City of San Luis Obispo
Prepared by:
Economic & Planning Systems, Inc. (EPS)
EPS #211049
July 13, 2022
Page 281 of 418
Table of Contents
1. Introduction ................................................................................. 1
Purpose of the CFD ............................................................................. 1
Structure of this Report ....................................................................... 2
2. Taxable CFD Land Uses ................................................................. 3
3. Annual CFD Costs ......................................................................... 5
Annual Costs for FY 2022-23 ................................................................ 5
Authorized Services Costs .................................................................... 5
Authorized Infrastructure Costs ............................................................. 7
4. Assignment of the Maximum Special Tax and
Special Tax Levy for FY 2022-23 ..................................................... 8
Annual Special Tax Escalation Process .................................................... 8
Assignment of the Special Tax ............................................................ 11
Assignment of Special Tax Priorities ..................................................... 11
Allocation of the Special Tax for FY 2021-22 ......................................... 11
Assignment of the Special Tax Levy to CFD Parcels ................................ 13
List of Tables
Table 1 Planned CFD Land Uses ................................................................ 4
Table 2 Annual CFD Costs—FY 2022-23 ..................................................... 6
Table 3 Annual Special Tax Escalation Calculation ....................................... 9
Table 4 Annual Services Special Tax Escalator .......................................... 10
Table 5 Proposed Annual Special Tax Levy ............................................... 12
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Tax Report: Avila Ranch CFD No. 2017-1 (Services)—FY 2022-23
July 13, 2022
Economic & Planning Systems, Inc. (EPS) 1
1. Introduction
The City of San Luis Obispo (City) created a Mello-Roos Community Facilities
District (CFD) for the Avila Ranch development (Project), located at the northeast
corner of Buckley Road and Vachell Lane. The CFD was formed in 2017 to create a
land-secured funding mechanism to help fund authorized services facilities of the
CFD. The Avila Ranch Development Plan allows up to 720 dwelling units; a “Town
Center” with 15,000 square feet of local-serving retail and office uses; 18 acres of
pocket parks, mini-parks, and neighborhood parks; and 53 acres of open space,
including riparian corridors and farmed agricultural land.
EPS prepared the “Avila Ranch Financing Plan” (Financing Plan) in August 2017,
which addressed how the services and infrastructure needed to serve the Project
will be funded. The Financing Plan set out the costs and cost allocations to land
uses that served as the basis for maximum special tax rates established in the
Rate and Method of Apportionment (RMA).
Purpose of the CFD
The authorized services to be funded from the levy and collection of annual
special taxes include those set forth below in addition to the costs associated with
collecting and administering the special taxes, annually administering the CFD,
and forming the CFD.
These are the authorized services to be funded:
1. Maintenance and lighting of parks, parkways, streets, roads, and open space.
2. Flood and storm protection services, including, but not limited to, the
operation and maintenance of storm drainage systems.
3. Police protection services, including, but not limited to, criminal justice
services. However, criminal justice services shall be limited to providing
services for jails, detention facilities, and juvenile halls.
4. Fire protection and suppression services, and ambulance and paramedic
services.
5. Maintenance and operation of any real property or other tangible property
with an estimated useful life of 5 or more years that is owned by the local
agency or by another local agency pursuant to an agreement entered into
under Section 53316.2.
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Tax Report: Avila Ranch CFD No. 2017-1 (Services)—FY 2022-23
July 13, 2022
Economic & Planning Systems, Inc. (EPS) 2
The authorized facilities to be funded from the levy and collection of annual
special taxes include those set forth below. These are the authorized services to
be funded:
1. Local park, recreation, parkway, and open space facilities.
2. The district may also finance the construction or undergrounding of water
transmission and distribution facilities, natural gas pipeline facilities, telephone
lines, facilities for the transmission or distribution of electrical energy, and
cable television lines to provide access to those services to customers who do
not have access to those services or to mitigate existing visual blight.
3. The district may also finance the acquisition, improvement, rehabilitation, or
maintenance of any real or other tangible property, whether privately or
publicly owned, for flood and storm protection services, including, but not
limited to, storm drainage and treatment systems and sandstorm protection
systems.
4. A community facilities district may also finance the purchase, construction,
expansion, improvement, or rehabilitation of any real or other tangible
property with an estimated useful life of 5 years or longer or may finance
planning and design work that is directly related to the purchase,
construction, expansion, or rehabilitation of any real or tangible property. The
facilities need not be physically located in the district.
The CFD was authorized to begin collecting the special tax in Fiscal Year
(FY) 2018-19. FY 2022-23 will be the first year in which the special tax will be
levied against taxable parcels of the CFD.
Structure of this Report
This report is divided into 4 chapters, including this introductory chapter, and
includes Appendix A: Proposed Special Tax Levy for FY 2022-23.
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Tax Report: Avila Ranch CFD No. 2017-1 (Services)—FY 2022-23
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Economic & Planning Systems, Inc. (EPS) 3
2.Taxable CFD Land Uses
CFD land uses are shown in Table 1. Single-family and multifamily land uses
show the estimated number of planned units based on the building square
footage. Residential units are identified as being either greater than or equal to
1,500 building square feet or fewer than 1,500 building square feet. A total of
720 planned units are expected to be constructed in the CFD.
There are 398 single-family planned units and 322 multifamily planned units, as
shown in Table 1. Of the 322 multifamily planned units, 32 planned units are
expected to be affordable housing units.
A “developed parcel” is a parcel with a building permit issued for residential uses.
As of July 1, 2022, there are a total of 50 developed parcels. Of these developed
parcels, 40 have single-family residential units that are greater than or equal to
1,500 building square. The remaining 10 developed parcels have single-family
residential units that are fewer than 1,500 building square feet.
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Table 1
Avila Ranch CFD No. 2017-1 (Services)
Planned CFD Land Uses
Planned Developed
Land Use Category Units Parcels
Single Family Residential - ≥ 1,500 Sq. Ft. 322 40
Single Family Residential - <1,500 Sq. Ft.76 10
Multifamily Residential - ≥ 1,500 Sq. Ft.38 0
Multifamily Residential - < 1,500 Sq. Ft.252 0
Affordable Multifamily Residential 32 0
Commercial Uses n/a n/a
Public and Deed Restricted Land n/a n/a
Totals 720 50
"land_use"
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Tax Report: Avila Ranch CFD No. 2017-1 (Services)—FY 2022-23
July 13, 2022
Economic & Planning Systems, Inc. (EPS) 5
3.Annual CFD Costs
The RMA identifies authorized costs of the CFD that can be funded through the
annual levy of the special tax on taxable parcels. The amount of the annual levy is
determined by the annual costs of the CFD, as established by the Administrator.
This chapter discusses annual CFD costs for FY 2022-23.
Annual Costs for FY 2022-23
The RMA defines Annual Services Costs and Annual Infrastructure Costs. The RMA
identifies Annual Services Costs as:
1.Authorized Services costs for such Fiscal Year.
2.Administrative Expenses for such Fiscal Year.
3.Any amounts needed to cure actual or estimated delinquencies in Special
Taxes for the current or previous Fiscal Year.
The RMA identifies Annual Services Costs as:
1.Authorized Facilities costs for such Fiscal Year.
2.Any amounts needed to cure actual or estimated delinquencies in Special
Taxes for the current or previous Fiscal Year.
Table 2 identifies the total annual costs for FY 2022-23 as $160,889. These costs
are detailed below.
Authorized Services Costs
The estimated Authorized Services costs for the CFD in FY 2022-23 are $130,735.
CFD Administrative Costs
The City is authorized to fund the costs associated with administration of the CFD
each fiscal year, the actual or estimated costs incurred by the City to form the
CFD and to determine, levy, and collect the Special Taxes, including compensation
of City employees for administrative work performed in relation to the CFD, the
fees of consultants and legal counsel, the costs of collecting installments of the
Special Taxes on the general tax rolls, preparation of required reports, and any
other costs required to administer the CFD as determined by the City.
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Table 2
Avila Ranch CFD No. 2017-1 (Services)
Annual CFD Costs - FY 2022-23
Item Amount
Authorized Services Costs
Authorized Services Costs $130,735
Annual CFD Administration $15,000
Amount Needed to Cure Delinquencies $0
Total Authorized Services Costs $145,735
Authorized Infrastructure Costs
Authorized Infrastructure Costs $15,154
Amount Needed to Cure Delinquencies $0
Total Authorized Infrastructure Costs $15,154
Total CFD Costs for FY 2022-23 $160,889
"annual_costs"
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Tax Report: Avila Ranch CFD No. 2017-1 (Services)—FY 2022-23
July 13, 2022
Economic & Planning Systems, Inc. (EPS) 7
The City has identified costs of $15,000 for City staff for FY 2022-23.
San Luis Obispo County (County) adds a $2 charge per parcel for the collection of
the annual special tax levy. The County retains this $2 charge and remits the
special tax levy amount for each parcel, as identified in this report. As such, the
collection charges are not included in the annual cost calculation.
Amount Needed to Cure Delinquencies
FY 2022-23 is the first fiscal year in which the levy will occur. There are no past
delinquencies in the collection of the special tax.
Total Annual Service Costs of the CFD
Total Annual Services Costs of the CFD are $145,735 for FY 2022-23.
Authorized Infrastructure Costs
The estimated Authorized Infrastructure costs for the CFD in FY 2022-23 are
$15,154.
Amount Needed to Cure Delinquencies
FY 2022-23 is the first fiscal year in which the levy will occur. There are no past
delinquencies in the collection of the special tax.
Total Annual Infrastructure Costs of the CFD
Total Annual Infrastructure Costs of the CFD are $15,154 for FY 2022-23.
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Tax Report: Avila Ranch CFD No. 2019-1 (Services)—FY 2022-23
July 13, 2022
Economic & Planning Systems, Inc. (EPS) 8
4. Assignment of the Maximum Special
Tax and Special Tax Levy for
FY 2022-23
Each fiscal year, the Administrator will apply the Services Special Tax Escalation
Factor to the Services Special Tax to calculate the maximum amount of special
tax revenue that may be collected from all taxable parcels in the CFD. First, the
Administrator will increase the Services Special Tax by the Services Special Tax
Escalation Factor for each tax category and will increase the Infrastructure Special
Tax by the Infrastructure Special Tax Escalation Factor.
The annual assignment of the maximum special tax and determination of the
special tax levy for FY 2022-23 are discussed below.
Annual Special Tax Escalation Process
Services Special Tax Escalation Factor
The Services Special Tax is escalated by the annual percentage increase in the
Services Special Tax based on the Consumer Price Index (CPI) (prior calendar
year annual average, San Francisco, All Urban Consumers [CPI-U] Index), the CPI
(prior calendar year annual average, Pacific West Cities, All Urban Wage Earners
and Clerical Workers), or the Municipal Cost Index annual average, whichever is
greater, but not exceeding 4 percent.
Table 3 shows the Services Special Tax by tax category for FY 2021-22, the
escalation factor used for FY 2022-23, and the new Services Special Tax by tax
category. Note that the tax escalator was 104 percent for FY 2022-23. Table 4
shows the results of the 3 indices. The Municipal Cost Index increased
10.82 percent in 2021. The “not-to-exceed” escalation factor of 4 percent was
used as a result.
Infrastructure Special Tax Escalation Factor
The Infrastructure Special Tax Escalator is set at 2 percent annually. Table 3
shows the Infrastructure Special Tax for FY 2021-22 and the 102 percent special
tax as increased for FY 2022-23.
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Table 3
Avila Ranch CFD No. 2017-1 (Services)
Annual Special Tax Escalation Calculation
FY 2021-22 Escalation FY 2022-23
Land Use Special Tax Factor [1]Special Tax
Services Special Tax
Single Family Residential - ≥ 1,500 Sq. Ft. $3,002.87 104.0% $3,122.98
Single Family Residential - <1,500 Sq. Ft. $2,001.54 104.0% $2,081.60
Multifamily Residential - ≥ 1,500 Sq. Ft. $3,002.87 104.0% $3,122.98
Multifamily Residential - < 1,500 Sq. Ft. $2,001.54 104.0% $2,081.60
Affordable Multifamily Residential $1,000.77 104.0% $1,040.80
Infrastructure Special Tax
Single Family Residential - ≥ 1,500 Sq. Ft. $318.36 102% $324.73
Single Family Residential - <1,500 Sq. Ft. $212.24 102% $216.49
Multifamily Residential - ≥ 1,500 Sq. Ft.$318.36 102% $324.73
Multifamily Residential - < 1,500 Sq. Ft.$212.24 102% $216.49
Affordable Multifamily Residential $106.12 102% $108.24
Total Special Tax
Single Family Residential - ≥ 1,500 Sq. Ft. $3,321.23 $3,447.71
Single Family Residential - <1,500 Sq. Ft. $2,213.78 $2,298.09
Multifamily Residential - ≥ 1,500 Sq. Ft. $3,321.23 $3,447.71
Multifamily Residential - < 1,500 Sq. Ft. $2,213.78 $2,298.09
Affordable Multifamily Residential $1,106.89 $1,149.04
"tax_esc"
[1] From Table 4.
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Table 4
Avila Ranch CFD No. 2017-1 (Services)
Annual Services Special Tax Escalator
Calendar Annual
Year MCI (3)Escalation (4)
2018 3.87%3.10%2.63%3.87%
2019 3.31%2.60%1.17%3.31%
2020 1.72%1.70%1.77%1.77%
2021 3.21%4.90% 10.82%4.00%
"indices"
(1) https://data.bls.gov/timeseries/CUURS49BSA0&output_view=pct_12mths
(2) https://data.bls.gov/timeseries/CWUR0490SA0&output_view=pct_12mths
(3) https://www.americancityandcounty.com/municipal-cost-index/
(4) Services Special Tax Escalator is based on the highest inflator among - the three
options, but now greater than 4%
CPI - U San
Francisco (1)
CPI - W Pacific
Division (2)
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Tax Report: Avila Ranch CFD No. 2017-1 (Services)—FY 2022-23
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Economic & Planning Systems, Inc. (EPS) 11
Assignment of the Special Tax
Each fiscal year, the Administrator assigns the special tax to all taxable parcels in
the CFD. Special tax categories include single-family, multifamily, and affordable
housing uses.
Tax Categories
As building permits for residential uses are issued for parcels in the CFD, the
special tax for services and infrastructure are assigned based on land use density
(single-family versus multifamily use) and by building square footage of the
residential units. Multifamily units will be further identified as market-rate or
affordable housing.
Table 5 shows the Services Special Tax and Infrastructure Special Tax rates by
tax category for FY 2022-23. These rates come from Table 3. Note that the
special tax rates shown are not rounded.
Assignment of Special Tax Priorities
The special tax levy is allocated only to developed parcels, which are parcels with
an issued building permit for residential uses. Final map parcels or undeveloped
parcels, as defined in the RMA, as not taxable under the CFD.
Table 5 shows the current development status of parcels by tax category and
shows each tax category (single-family, multifamily, and multifamily affordable)
and developed parcels assigned to each tax category in the RMA.
There are a total of 50 building permits issued as of July 1, 2022. All building
permits were issued for single-family uses. There were 40 building permits issued
for homes greater than or equal to 1,500 building square feet, and 10 building
permits for homes fewer than 1,500 building square feet.
Allocation of the Special Tax for
FY 2021-22
Table 5 shows the FY 2022-23 minimum and maximum annual special taxes and
the proposed allocation of the special tax. By allocating 100 percent of the
assigned special tax for all developed parcels, the results are total special tax
levies of $145,735.30 for Annual Services Costs and $15,154.05 for Infrastructure
Costs.
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Table 5
Avila Ranch CFD No. 2017-1 (Services)
Proposed Annual Special Tax Levy
Proposed
FY 2022-23 Developed Special Tax
Land Use Special Tax Parcels Allocation Levy
[1] [2][3][1] [2]
Services Special Tax
Single Family Residential - ≥ 1,500 Sq. Ft. $3,122.98 40 100% $124,919.28
Single Family Residential - <1,500 Sq. Ft. $2,081.60 10 100% $20,816.02
Multifamily Residential - ≥ 1,500 Sq. Ft.$3,122.98 0 0% $0.00
Multifamily Residential - < 1,500 Sq. Ft.$2,081.60 0 0% $0.00
Affordable Multifamily Residential $1,040.80 0 0% $0.00
Total Services Special Tax 50 $145,735.30
Infrastructure Special Tax
Single Family Residential - ≥ 1,500 Sq. Ft. $324.73 40 100% $12,989.19
Single Family Residential - <1,500 Sq. Ft. $216.49 10 100% $2,164.86
Multifamily Residential - ≥ 1,500 Sq. Ft.$324.73 0 0% $0.00
Multifamily Residential - < 1,500 Sq. Ft.$216.49 0 0% $0.00
Affordable Multifamily Residential $108.24 0 0% $0.00
Total Infrastructure Special Tax 50 $15,154.05
Total Special Tax Levy $160,889.35
"levy"
[1] From Table 4.
[2] Amounts are not rounded.
[3] From Table 1.
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Tax Report: Avila Ranch CFD No. 2017-1 (Services)—FY 2022-23
July 13, 2022
Economic & Planning Systems, Inc. (EPS) 13
Total special tax revenue available from developed parcels is $160,889.35.
The total recommended special tax levy for FY 2022-23 is $160,889.35.
Assignment of the Special Tax Levy to
CFD Parcels
Appendix A shows the list of all CFD parcels, the assigned special tax from
Table 5, and the special tax allocation per unit for each parcel, based on the
categories assigned to each parcel.
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APPENDIX A:
Proposed Special Tax Levy for
FY 2022-23 (forthcoming)
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Appendix A Page 1 of 5
Assessor's Proposed
Parcel Tax Developed Services Facilities Special Tax
Number Category Parcel Special Tax Special Tax Levy
053-290-005 UND N $0.00 $0.00 $0.00
053-290-006 UND N $0.00 $0.00 $0.00
053-290-007 UND N $0.00 $0.00 $0.00
053-290-008 UND N $0.00 $0.00 $0.00
053-290-009 UND N $0.00 $0.00 $0.00
053-290-012 UND N $0.00 $0.00 $0.00
053-290-013 UND N $0.00 $0.00 $0.00
053-290-014 UND N $0.00 $0.00 $0.00
053-291-001 MDR Y $3,122.98 $324.73 $3,447.71
053-291-002 MDR Y $3,122.98 $324.73 $3,447.71
053-291-003 MDR Y $3,122.98 $324.73 $3,447.71
053-291-004 MDR Y $3,122.98 $324.73 $3,447.71
053-291-005 MDR Y $3,122.98 $324.73 $3,447.71
053-291-006 MDR Y $3,122.98 $324.73 $3,447.71
053-291-007 MDR Y $3,122.98 $324.73 $3,447.71
053-291-008 MDR Y $3,122.98 $324.73 $3,447.71
053-291-009 MDR Y $3,122.98 $324.73 $3,447.71
053-291-010 MDR Y $3,122.98 $324.73 $3,447.71
053-291-011 MDR Y $3,122.98 $324.73 $3,447.71
053-291-012 MDR Y $3,122.98 $324.73 $3,447.71
053-291-013 MDR Y $3,122.98 $324.73 $3,447.71
053-291-014 MDR Y $3,122.98 $324.73 $3,447.71
053-291-015 MDR Y $3,122.98 $324.73 $3,447.71
053-291-016 MDR Y $3,122.98 $324.73 $3,447.71
053-291-017 MDR N $0.00 $0.00 $0.00
053-291-018 MDR N $0.00 $0.00 $0.00
053-291-019 MDR N $0.00 $0.00 $0.00
053-291-020 MDR N $0.00 $0.00 $0.00
053-291-021 MDR N $0.00 $0.00 $0.00
053-291-022 MDR N $0.00 $0.00 $0.00
053-291-023 MDR N $0.00 $0.00 $0.00
053-291-024 MDR N $0.00 $0.00 $0.00
053-291-025 MDR N $0.00 $0.00 $0.00
053-291-026 MDR N $0.00 $0.00 $0.00
053-291-027 MDR N $0.00 $0.00 $0.00
053-291-028 MDR N $0.00 $0.00 $0.00
053-291-029 MDR N $0.00 $0.00 $0.00
053-291-030 UND N $0.00 $0.00 $0.00
053-292-001 MDR Y $2,081.60 $216.49 $2,298.09
053-292-002 MDR Y $2,081.60 $216.49 $2,298.09
053-292-003 MDR Y $2,081.60 $216.49 $2,298.09
053-292-004 MDR Y $2,081.60 $216.49 $2,298.09
053-292-005 MDR Y $3,122.98 $324.73 $3,447.71
053-292-006 MDR Y $2,081.60 $216.49 $2,298.09
053-292-007 MDR Y $2,081.60 $216.49 $2,298.09
053-292-008 MDR Y $3,122.98 $324.73 $3,447.71
053-292-009 MDR Y $3,122.98 $324.73 $3,447.71
Proposed Special Tax Levy for FY 2022-23
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Appendix A Page 2 of 5
Assessor's Proposed
Parcel Tax Developed Services Facilities Special Tax
Number Category Parcel Special Tax Special Tax Levy
Proposed Special Tax Levy for FY 2022-23
053-292-010 MDR Y $3,122.98 $324.73 $3,447.71
053-292-011 MDR Y $3,122.98 $324.73 $3,447.71
053-292-012 MDR Y $3,122.98 $324.73 $3,447.71
053-292-013 MDR Y $3,122.98 $324.73 $3,447.71
053-292-014 MDR Y $3,122.98 $324.73 $3,447.71
053-292-015 MDR Y $3,122.98 $324.73 $3,447.71
053-292-016 MDR Y $2,081.60 $216.49 $2,298.09
053-292-017 MDR Y $2,081.60 $216.49 $2,298.09
053-292-018 MDR Y $3,122.98 $324.73 $3,447.71
053-292-019 MDR Y $3,122.98 $324.73 $3,447.71
053-292-020 MDR Y $2,081.60 $216.49 $2,298.09
053-292-021 MDR Y $2,081.60 $216.49 $2,298.09
053-292-022 MDR Y $3,122.98 $324.73 $3,447.71
053-292-023 MDR Y $3,122.98 $324.73 $3,447.71
053-292-024 MDR Y $3,122.98 $324.73 $3,447.71
053-292-025 MDR Y $3,122.98 $324.73 $3,447.71
053-292-026 MDR Y $3,122.98 $324.73 $3,447.71
053-292-027 MDR Y $3,122.98 $324.73 $3,447.71
053-292-028 MDR Y $3,122.98 $324.73 $3,447.71
053-292-029 MDR N $0.00 $0.00 $0.00
053-292-030 MDR N $0.00 $0.00 $0.00
053-292-031 MDR N $0.00 $0.00 $0.00
053-292-032 MDR N $0.00 $0.00 $0.00
053-292-033 MDR N $0.00 $0.00 $0.00
053-292-034 MDR N $0.00 $0.00 $0.00
053-292-035 MDR N $0.00 $0.00 $0.00
053-292-036 MDR N $0.00 $0.00 $0.00
053-292-037 MDR N $0.00 $0.00 $0.00
053-292-038 MDR N $0.00 $0.00 $0.00
053-292-039 MDR N $0.00 $0.00 $0.00
053-292-040 MDR N $0.00 $0.00 $0.00
053-292-041 MDR N $0.00 $0.00 $0.00
053-292-042 MDR N $0.00 $0.00 $0.00
053-292-043 MDR N $0.00 $0.00 $0.00
053-292-044 MDR N $0.00 $0.00 $0.00
053-292-045 MDR N $0.00 $0.00 $0.00
053-292-046 MDR N $0.00 $0.00 $0.00
053-292-047 MDR N $0.00 $0.00 $0.00
053-292-048 MDR N $0.00 $0.00 $0.00
053-292-049 MDR N $0.00 $0.00 $0.00
053-292-050 MDR N $0.00 $0.00 $0.00
053-292-051 MDR N $0.00 $0.00 $0.00
053-292-052 MDR N $0.00 $0.00 $0.00
053-292-053 MDR N $0.00 $0.00 $0.00
053-292-054 MDR N $0.00 $0.00 $0.00
053-292-055 MDR N $0.00 $0.00 $0.00
053-292-056 MDR N $0.00 $0.00 $0.00
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Appendix A Page 3 of 5
Assessor's Proposed
Parcel Tax Developed Services Facilities Special Tax
Number Category Parcel Special Tax Special Tax Levy
Proposed Special Tax Levy for FY 2022-23
053-292-057 UND N $0.00 $0.00 $0.00
053-293-001 MDR N $0.00 $0.00 $0.00
053-293-002 MDR N $0.00 $0.00 $0.00
053-293-003 MDR N $0.00 $0.00 $0.00
053-293-004 MDR N $0.00 $0.00 $0.00
053-293-005 MDR N $0.00 $0.00 $0.00
053-293-006 MDR N $0.00 $0.00 $0.00
053-293-007 MDR N $0.00 $0.00 $0.00
053-293-008 MDR N $0.00 $0.00 $0.00
053-293-009 MDR N $0.00 $0.00 $0.00
053-293-010 MDR N $0.00 $0.00 $0.00
053-293-011 MDR N $0.00 $0.00 $0.00
053-293-012 MDR N $0.00 $0.00 $0.00
053-293-013 MDR N $0.00 $0.00 $0.00
053-293-014 MDR N $0.00 $0.00 $0.00
053-293-015 MDR N $0.00 $0.00 $0.00
053-293-016 MDR N $0.00 $0.00 $0.00
053-293-017 MDR N $0.00 $0.00 $0.00
053-293-018 MDR N $0.00 $0.00 $0.00
053-293-019 MDR N $0.00 $0.00 $0.00
053-293-020 MDR N $0.00 $0.00 $0.00
053-293-021 MDR N $0.00 $0.00 $0.00
053-293-022 MDR N $0.00 $0.00 $0.00
053-293-023 MDR N $0.00 $0.00 $0.00
053-293-024 MDR N $0.00 $0.00 $0.00
053-293-025 MDR N $0.00 $0.00 $0.00
053-293-026 MDR N $0.00 $0.00 $0.00
053-293-027 MDR N $0.00 $0.00 $0.00
053-293-028 MDR Y $3,122.98 $324.73 $3,447.71
053-293-029 MDR Y $3,122.98 $324.73 $3,447.71
053-293-030 MDR N $0.00 $0.00 $0.00
053-293-031 MDR N $0.00 $0.00 $0.00
053-293-032 MDR N $0.00 $0.00 $0.00
053-293-033 MDR N $0.00 $0.00 $0.00
053-293-034 MDR N $0.00 $0.00 $0.00
053-293-035 MDR N $0.00 $0.00 $0.00
053-293-036 MDR N $0.00 $0.00 $0.00
053-293-037 MDR N $0.00 $0.00 $0.00
053-293-038 MDR N $0.00 $0.00 $0.00
053-293-039 MDR N $0.00 $0.00 $0.00
053-293-040 MDR N $0.00 $0.00 $0.00
053-293-041 MDR N $0.00 $0.00 $0.00
053-293-042 MDR N $0.00 $0.00 $0.00
053-293-043 MDR N $0.00 $0.00 $0.00
053-293-044 MDR N $0.00 $0.00 $0.00
053-293-045 MDR N $0.00 $0.00 $0.00
053-293-046 MDR N $0.00 $0.00 $0.00
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Appendix A Page 4 of 5
Assessor's Proposed
Parcel Tax Developed Services Facilities Special Tax
Number Category Parcel Special Tax Special Tax Levy
Proposed Special Tax Levy for FY 2022-23
053-293-047 MDR N $0.00 $0.00 $0.00
053-293-048 MDR N $0.00 $0.00 $0.00
053-293-049 MDR N $0.00 $0.00 $0.00
053-293-050 MDR N $0.00 $0.00 $0.00
053-293-051 MDR N $0.00 $0.00 $0.00
053-293-052 MDR N $0.00 $0.00 $0.00
053-293-053 MDR N $0.00 $0.00 $0.00
053-293-054 UND N $0.00 $0.00 $0.00
053-294-001 MDR N $0.00 $0.00 $0.00
053-294-002 MDR N $0.00 $0.00 $0.00
053-294-003 MDR N $0.00 $0.00 $0.00
053-294-004 MDR N $0.00 $0.00 $0.00
053-294-005 UND N $0.00 $0.00 $0.00
053-294-006 MDR N $0.00 $0.00 $0.00
053-294-007 MDR N $0.00 $0.00 $0.00
053-294-008 MDR N $0.00 $0.00 $0.00
053-294-009 MDR N $0.00 $0.00 $0.00
053-294-010 MDR N $0.00 $0.00 $0.00
053-294-011 MDR N $0.00 $0.00 $0.00
053-294-012 MDR N $0.00 $0.00 $0.00
053-294-013 MDR N $0.00 $0.00 $0.00
053-294-014 MDR N $0.00 $0.00 $0.00
053-294-015 MDR N $0.00 $0.00 $0.00
053-294-016 MDR N $0.00 $0.00 $0.00
053-294-017 MDR N $0.00 $0.00 $0.00
053-294-018 MDR Y $3,122.98 $324.73 $3,447.71
053-294-019 MDR Y $3,122.98 $324.73 $3,447.71
053-294-020 MDR Y $3,122.98 $324.73 $3,447.71
053-294-021 MDR Y $3,122.98 $324.73 $3,447.71
053-294-022 MDR N $0.00 $0.00 $0.00
053-294-023 MDR N $0.00 $0.00 $0.00
053-294-024 MDR N $0.00 $0.00 $0.00
053-294-025 MDR N $0.00 $0.00 $0.00
053-294-026 MDR N $0.00 $0.00 $0.00
053-294-027 MDR N $0.00 $0.00 $0.00
053-294-028 MDR N $0.00 $0.00 $0.00
053-294-029 MDR N $0.00 $0.00 $0.00
053-294-030 MDR N $0.00 $0.00 $0.00
053-294-031 MDR N $0.00 $0.00 $0.00
053-294-032 MDR N $0.00 $0.00 $0.00
053-294-033 MDR N $0.00 $0.00 $0.00
053-294-034 MDR N $0.00 $0.00 $0.00
053-294-035 MDR N $0.00 $0.00 $0.00
053-294-036 MDR N $0.00 $0.00 $0.00
053-294-037 MDR N $0.00 $0.00 $0.00
053-294-038 MDR N $0.00 $0.00 $0.00
053-294-039 MDR N $0.00 $0.00 $0.00
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Appendix A Page 5 of 5
Assessor's Proposed
Parcel Tax Developed Services Facilities Special Tax
Number Category Parcel Special Tax Special Tax Levy
Proposed Special Tax Levy for FY 2022-23
053-294-040 MDR N $0.00 $0.00 $0.00
053-294-041 MDR N $0.00 $0.00 $0.00
053-294-042 MDR N $0.00 $0.00 $0.00
053-294-043 UND N $0.00 $0.00 $0.00
053-259-008 UND N $0.00 $0.00 $0.00
Totals $145,735.30 $15,154.05 $160,889.35
"levy2223"
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Page 302 of 418
ORDINANCE NO. 1642 (2017 Series)
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SAN LUIS
OBISPO, CALIFORNIA, AS LEGISLATIVE BODY OF AVILA RANCH
COMMUNITY FACILITIES DISTRICT NO. 2017-1, LEVYING A
SPECIAL TAX AGAINST NONEXEMPT REAL PROPERTY WITHIN
THE DISTRICT TO FINANCE CERTAIN FACILITIES, SERVICES AND
INCIDENTAL EXPENSES
WHEREAS, the City Council of the City of San Luis Obispo has established Avila Ranch
Community Facilities District No. 2017-1 (the "District") pursuant to the Mello -Roos Community
Facilities Act of 1982 (Section 53311 et. seq. of the California Government Code) (the "Act"); and
WHEREAS, by Resolution No. 10844 (2017 Series), the City Council of the City of San
Luis Obispo, in its capacity as legislative body of the District, submitted the levy of a special tax
Special Tax") to the qualified electors of the District at a special election called for October 26,
2017 (the "Special Election"); and
WHEREAS, by its Resolution No. 10846 (2017 Series), the City Council of the City of
San Luis Obispo, in its capacity as legislative body of the District, certified that more than two-
thirds of the votes cast at the Special Election were in favor of levying the Special Tax.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF SAN LUIS
OBISPO, IN ITS CAPACITY AS LEGISLATIVE BODY OF AVILA RANCH
COMMUNITY FACILITIES DISTRICT NO. 2017-1, ORDAINS AS FOLLOWS:
SECTION 1. The recitals stated above are true and correct.
SECTION 2. The Special Tax is levied pursuant to Section 53340 of the Act against all
non-exempt parcels of real property within the District at the Rate and Method of Apportionment
set forth in Exhibit A, which is incorporated by reference.
SECTION 3. Except where funds are otherwise available, the Services Component of the
Special Tax shall be levied annually, for an indefinite period, with no expiration or sunset, for the
purpose of funding the facilities, services, and incidental expenses described in Exhibit B, which
is incorporated by reference (the "Authorized Services and Facilities"). Such annual levies shall
be ordered by resolution of the City Council at the same rate or a lower rate than the rate provided
by this Ordinance. Notwithstanding the foregoing, no Special Tax to pay for public facilities will
be levied against any parcel after Fiscal Year 2035-2036. For the purposes of this Section, "public
facilities" does not include services described in Section 53313 of the Act.
SECTION 4. The Special Tax is secured by a continuing lien, imposed pursuant to
Sections 3114.5 and 3115.5 of the California Streets and Highways Code. This lien is a continuing
lien against all nonexempt real property in the District, and shall secure each levy of the Special
Tax.
01642
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Ordinance No. 1642 (2017 Series) Page 2
SECTION 5. 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 the same
procedure, sale, and lien priority in case of delinquency as is provided for ad valorem taxes.
SECTION 6. Proceeds of the Special Tax will be deposited in a special account and used
only for the purpose of financing Authorized Expenses.
SECTION 7. An annual report will be filed by the Finance Officer of the City at least
once a year containing a description of the amount of funds and the status of any project that is an
Authorized Expense.
SECTION 8. The City does not, solely by virtue of this Ordinance, or solely by virtue of
the levy or collection of the Special Tax, assume any obligation to provide any particular service
or to purchase, construct, expand, improve, or rehabilitate any property of any particular kind.
SECTION 9. The City's Department of Finance, which is located which is located at 990
Palm Street, San Luis Obispo, CA and whose telephone number is (805) 781-7124 (the "Finance
Department"), will be responsible for preparing the annual roll of Special Tax obligations with
respect to the District and for estimating future tax levies pursuant to Section 53340.2 of the Act.
SECTION 10. The City Council has not specified conditions under which the obligation
to pay the Special Tax against a particular parcel of land may be prepaid and permanently satisfied.
SECTION 11. If any section, subsection, sentence, clause, phrase or portion of this
Ordinance is for any reason held to be invalid or unconstitutional by any court of competent
jurisdiction, such decision shall not affect the validity of the remainder of the Ordinance. The City
Council hereby declares that it would have adopted this Ordinance, and each section, subsection,
sentence, clause, phrase or portion hereof, irrespective of that fact that any one or more sections,
subsections, sentences, clauses, phrases or portions be declared invalid or unconstitutional.
01642
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Ordinance No. 1642 (2017 Series) Page 3
SECTION 12. The City Clerk shall certify to the adoption of this Ordinance and shall
cause this ordinance, or a summary thereof, to be published as required by law.
INTRODUCED on the 7th day of November, 2017, AND FINALLY ADOPTED by the
Council of the City of San Luis Obispo on the 21St day of November, 2017, on the following vote:
AYES: Council Members Christianson, Gomez and Pease,
Vice Mayor Rivoire and Mayor Harmon
NOES: None
ABSENT: None
ayoHeidi Har ioiz
ATTEST:
Carrie Gallagher
City Clerk
APPROVED AS TO FORM:
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City
of San Luis Obispo, California, this a 0-6 day of 1
49&
Carrie Gallagher
City Clerk
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Ordinance No 1642 (2017 Series)
EXHIBIT A
EXHIBIT A
City of San Luis Obispo
Avila Ranch Community Facilities District No. 2107-1 (Services)
San Luis Obispo County, California
AMENDED RATE, METHOD OF APPORTIONMENT, AND
MANNER OF COLLECTION OF SPECIAL TAX
1. Basis of Special Tax Levy
A Special Tax authorized under the Mello -Roos Community Facilities Act of 1982 (Act) applicable
to the land in the Avila Ranch Community Facilities District No.2017-1 (Services) (CFD) of the
City of San Luis Obispo (City) shall be levied and collected according to the tax liability
determined by the City through the application of the appropriate amount or rate, as described
below.
2. Definitions
Act" means the Mello -Roos Community Facilities Act of 1982, as amended, Sections 53311 and
following of the California Government Code.
Administrative Ex eases" means the actual or estimated costs incurred by the City to form
the CFD and to determine, levy, and collect the Special Taxes, including compensation of City
employees for administrative work performed in relation to the CFD, the fees of consultants and
legal counsel, the costs of collecting installments of the Special Taxes on the general tax rolls,
preparation of required reports, and any other costs required to administer the CFD as
determined by the City.
Administrator" means the City Manager of the City, or her or his designee.
Affordable Unit" means a Unit built on a Parcel of Single -Family Parcel for which an Affordable
Housing Agreement has been entered into for the property designating the Unit as affordable.
The City Manager, or its designee, shall determine which Units are designated as Affordable Units
and maintain an Affordable Unit Listing, which shall contain all designated buildable parcels by
tract and lot number, and in the case of Large Lots Parcels remaining before May 1 of the
preceding Fiscal Year, the number of designated Affordable Units for each such Large Lot Parcel;
all entries shall indicate the effective date of designation. The Affordable Unit Listing also shall
be updated to reflect those Units no longer qualifying as Affordable Units, also known as Market -
Rate Units. The Affordable Unit Listing, which shall contain all qualifying Affordable Units as of
April 30, shall be made available to the Administrator by July 1 of each year for purposes of
determining the Maximum Special Tax for Parcels pursuant to Section 4.
A-1 0-1642
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Avila Ranch CFD No. 2017-1 (Services)
Rate and Method of Apportionment and Manner of Collerciton of Special Tax
October 11, 2017
Annual Infrastructure Costs" means for each Fiscal Year, the total cost of (1) Authorized
Facilities and (2) any amounts needed to cure actual or estimated delinquencies in Special Taxes
for the current or previous Fiscal Year.
Annual Services Costs" means for each Fiscal Year, the total cost of (1) Authorized Services,
2) Administrative Expenses, and (3) any amounts needed to cure actual or estimated
delinquencies in Special Taxes for the current or previous Fiscal Year.
Assessor's Parcel Map" means an official map of the County Assessor designating parcels by
Assessor's Parcel Number.
Assessor's Parcel Number" means the Parcel and Parcel number as recorded by the County
Assessor on the equalized tax roll.
Authorized Facilities" means those facilities, as listed in the resolution forming the CFD
Authorized Services" mean those services, as listed in the resolution forming the CFD.
Base Year" means the Fiscal Year beginning July 1, 2018 and ending June 30, 2019.
Building Permit" means a permit issued by the City for the construction of a Residential Use
structure.
Building Square Foot(age)" has the same meaning as that defined for the School Mitigation
Fee by California Government Code Section 65995 for "Assessable Space," which is "all of the
square footage within the perimeter of a residential structure, not including any carport,
walkway, garage, overhang, patio, enclosed patio, detached accessory structure, or similar area"
as determined upon issuance of the initial Building Permit.
FD" means the Avila Ranch Community Facilities District No. 2017-1 (Services) of the City of
San Luis Obispo, San Luis Obispo County, California.
City" means the City of San Luis Obispo in San Luis Obispo County, California.
Council" means the City Council of the City of San Luis Obispo acting for the CFD under the
Act.
County" means the County of San Luis Obispo, California.
County Assessor's Parcel" means a lot or Parcel with an assigned Assessor's Parcel Number
in the maps used by the County Assessor in the preparation of the tax roll.
Developed Parcel" means any Taxable Parcel with a Building Permit issued for Residential
Uses.
Development Plan" means a condominium plan, apartment plan, site plan, or other
development plan that identifies such information as the type of structure, acreage, square
footage, or number of Units that are approved to be developed on Single Family Parcels and
Multifamily Residential Use Parcels.
Final Map Parcel" means a Parcel designated for development as a single-family residence
which is part of a Final Subdivision Map.
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Avila Ranch CFD No. 2017-1 (Services)
Rate and Method of Apportionment and Manner of Collerciton of Special Tax
October 11, 2017
Final_ Subdivision Man" means a recorded map designating the final Parcel Subdivision for
individual single family residential Parcels.
Fiscal Year" means the period starting July 1 and ending the following June 30.
Infrastructure 5 ecial Tax" means the Special Tax identified in Attachment 1 for each Land
Use Category identified to fund the costs of Authorized Facilities. The Infrastructure Special Tax
is increased by the Infrastructure Special Tax Escalation Factor in each Fiscal Year following the
Base Year.
Infrastructure Special Tax Escalation Factor" means a factor of 2 percent in any Fiscal Year
following the Base Year by which the Special Tax for the previous Fiscal Year will be increased for
the current Fiscal Year.
Llnd_Use Category" means the categories of taxable land uses shown in Attachment 1.
Large_ Lot Parcel" means a Parcel created by a Large Lot Subdivision Map.
Large LQt SubdivisionMap" means a recorded subdivision map creating Parcels by land use.
However, the Large Lot Subdivision Map does not delineate Single -Family Parcels. A Final
Subdivision Map will create individual Single Family Parcels.
Market -Rate Unit" means a Unit that is not an Affordable Unit.
Maximum Annual 5 eci l Tax" means the greatest amount of Special Tax that can be levied
against a Parcel in a given Fiscal Year. The Maximum Annual Special Tax is the sum of the Fiscal
Services Special Tax and Infrastructure Special Tax assigned to each Taxable Parcel.
Maximum Annual Special Tax Revenue" means the greatest amount of revenue that can be
collected in total from a group of Parcels (such as Developed Parcels) by levying the Special Tax.
M lti, €amity" or "Multifamily Residential Use" means any Parcel or Development Project
designated or developed for more than one residential dwelling unit per parcel. Such uses may
consist of apartments, condominiums, townhomes, time-share units, row houses, duplexes, or
triplexes.
Municipal Costs Index" means the index published by American City & County.
Other Land Use" means a Parcel with land uses other than Residential Uses. Such Parcels are
Tax -Exempt Parcels
Parcel" means any County Assessor's Parcel in the CFD based on the equalized tax rolls of the
County.
Public Parcel" means any Parcel that is or is intended to be publicly owned, as designated in
any final map that is normally exempt from the levy of general ad valorem property taxes under
California law, including public streets; schools; parks; and public drainageways, landscaping,
wetlands, greenbelts, and open space.
Remainder Parcel" means a Parcel that is created as the result of the recordation of a Large
Lot Parcel Map or Final Small Lot Subdivision Map, which results in a Parcel within the boundaries
of a Large Lot Parcel, that has not been mapped for final development approval. Such a
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Avila Ranch CFD No. 2017-1 (Services)
Rate and Method of Apportionment and Manner of Collerciton of Special Tax
October 11, 2017
Remainder Parcel may contain taxable and tax-exempt uses, such as Residential Uses, and Public
Parcels, such as school or park sites. Once designated as a Remainder Parcel, such Parcel will be
considered a Large Lot Parcel for the purposes of future Subdivisions and for the provisions of
Sections 4 through 6.
Residential Use" means a Parcel designated for residential use, such as single family
residential units, residential condominiums, townhouses, Multifamily Residential Uses, or
apartments.
RMA" means the Rate and Method of Apportionment of the Special Tax.
Services Special Tax" means the Special Tax identified in Attachment 1 for each Land Use
Category identified to fund the costs of Authorized Services. The Services Special Tax is
increased by the Services Special Tax Escalation Factor in each Fiscal Year following the Base
Year.
Services Special Tax Escalation Factor" an annual percentage increase in the Fiscal
Mitigation Special Tax and Local Area Special Tax based upon the Consumer Price Index (CPI)
prior calendar year annual average, San Francisco, All Urban Consumers (CPI -U) Index), the
CPI (prior calendar year annual average, Pacific West Cities, All Urban Wage Earners and Clerical
Workers), or the Municipal Cost Index annual average, whichever is greater, but not exceeding
four (4) percent.
Single Family, Parcel" means, in any Fiscal Year, all Parcels in the CFD for which a building
permit was issued or may be issued for construction of a Unit that is a single family residential,
residential condominium, or townhouse Unit.
Special Tax(es)" mean(s) any tax levy under the Act in the CFD.
Subdivision" or "Subdivided" means a division of a Parcel into two or more Parcels through
the Subdivision Map Act process. A Subdivision may also include the merging of two or more
Parcels to create new Parcels.
Tax Collection Sghedule" means the document prepared by the Administrator for the County
Auditor -Controller to use in levying and collecting the Special Taxes each Fiscal Year.
Taxable Parcel" means any Parcel that is not a Tax -Exempt Parcel.
Tax-Exem t Parcel" means a Parcel not subject to the annual Special Tax. Tax -Exempt
Parcels include Public Parcels, Undeveloped Parcels, and Other Use Parcels.
Certain privately -owned Parcels also may be exempt from the levy of annual Special Taxes
including common areas owned by homeowner's associations or property owner associations,
wetlands, detention basins, water quality ponds, and open space, as determined by the
Administrator.
Undeveloped Parcel" means a Parcel that is a Large Lot Parcel or Remainder Parcel.
Unit" means (a) for Single Family Parcel dwelling unit; and (b) for Multifamily Residential Use
Parcel, such as an individual residential unit in an apartment building.
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Rate and Method of Apportionment and Manner of Collerciton of Special Tax
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3. Duration of the Special Tax
Parcels in the CFD will remain subject to the Services Special Tax in perpetuity.
Parcels in the CFD will be subject to the Infrastructure Special Tax through FY 2035-36.
If the Special Tax ceases to be levied, the City will direct the County Recorder to record a Notice
of Cessation of Special Tax. Such notice will state that the obligation to pay the Special Tax has
ceased and that the lien imposed by the Notice of Special Tax Lien is extinguished. The Notice of
Cessation of Special Tax, in addition, will identify the book and page of the Book of Maps of
Assessment and Community Facilities Districts where the map of the boundaries of the CFD is
recorded.
4. Administrative Tasks
Administrative tasks required of the Administrator are discussed below:
A. Annual Special Tax Escalation. The Administrator shall increase the Fiscal Mitigation Special
Tax and Local Area Special Tax by the Services Special Tax Escalation Factor in each Fiscal
Year following the Base Year. The Administrator shall increase the Infrastructure Special Tax
Infrastructure Special Tax Escalation Factor in each Fiscal Year following the Base Year.
B. Assignment of the Maximum Annual S cial Tax to Taxable Parcels. As Taxable Parcels are
Subdivided or combined, the Administrator will assign the Maximum Annual Special Tax to
each new Taxable Parcel based on the records of the City:
1. Assignment of the Maximum Annual Special Tax to Developed Parcels. The Services
Special Tax and Infrastructure Special Tax are assigned to Developed Parcels using the
following procedures.
a. Identify the Building Square Footage for the Residential Use for the Taxable
Parcel, as identified in the Building Permit.
b. Identify the Land Use Category for the Taxable Parcel based upon the Residential
Use type and Building Square Footage in Attachment 1.
C. Assign the Services Special Tax for the Taxable Parcel based upon the Land Use
Category using the criteria identified in Sections 4.113.1.a and 4.113.1.b, and as
increased by the Services Special Tax Escalation Factor and Infrastructure Special
Tax Escalation Factor.
d. Assign the Infrastructure Special Tax for the Taxable Parcel based upon the Land
Use Category using the criteria identified in Sections 4.113.1.a and 4.6.1.b, and
as increased by the Infrastructure Special Tax Escalation Factor.
e. Sum the Services Special Tax and Infrastructure Special Tax to determine the
Maximum Annual Special Tax for the Taxable Parcel.
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Avila Ranch CFD No. 2017-1 (Services)
Rate and Method of Apportionment and Manner of Collerciton of Special Tax
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2. Assianment of the Max13nu111 Annual S ecial Tax to Final Map Parcels, The Services
Special Tax and Infrastructure Special Tax are assigned to Final Map Parcels using the
following procedures.
a. Assign the Services Special Tax for the Final Map Parcel, as shown in Attachment
1, and as increased by the Services Special Tax Escalation Factor.
b. Assign the Infrastructure Special Tax for the Final Map Parcel, as shown in
Attachment 1, and as increased by the Infrastructure Special Tax Escalation
Factor.
C. Sum the Services Special Tax and Infrastructure Special Tax to determine the
Maximum Annual Special Tax for the Taxable Parcel.
3. Assignment of the Maximum Annual Special Tax to Undeveloped Parcels. Undeveloped
Parcels are not subject to the Maximum Annual Special Tax.
C. Affordable Units that Become Market Rate Units. If, in any Fiscal Year, a Unit that
previously had been designated as an Affordable Unit no longer qualifies as such, the City
shall update the Affordable Unit Listing by denoting the change in status of the Unit,
together with the effective date thereof. The Maximum Annual Special Tax on the Unit
that no longer qualifies as an Affordable Unit shall be increased to double the amount
that would have applied in that Fiscal Year if the Unit had remained as an Affordable Unit.
In subsequent Fiscal Years, this increased Maximum Annual Special Tax shall continue to
escalate by the Tax Escalation Factor.
D. Conversion of a Tax-Exem t Parcel to aTaxable Parcel. If a Tax -Exempt Parcel is not
needed for public use and is converted to a taxable use or transferred to a private owner,
it shall become subject to the Special Tax. The Maximum Annual Special Tax for such a
Parcel will be assigned according to the provisions of Section 4.A and 4.6.
E. Taxable Parcel Acquired by a Public Agency. A Taxable Parcel acquired by a public
agency shall be reclassified as a Tax -Exempt Parcels and is no longer subject to the
Special Tax levy.
F. Maintenance of Parcel Records. The Administrator will maintain a development status for
each Parcel within the CFD as Parcels are Subdivided and developed. The record will
contain the Assessor's Parcel Number, Land Use Category, number of Units per Taxable
Parcel, the Fiscal Mitigation Special Tax, Local Area Special Tax, Infrastructure Special
Tax, and Maximum Annual Special Tax for each Taxable Parcel.
S. Assignment of the Maximum Annual Special Tax
A. Classification of Parcels. By June 30 of each Fiscal Year, using the Definitions in Section 2,
the Administrator shall cause:
1. Each Parcel to be classified as a Taxable Parcel or Tax -Exempt Parcel.
2. Each Parcel to be classified as a Developed Parcel, Final Map Parcel, or an Undeveloped
Parcel.
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Rate and Method of Apportionment and Manner of Collerciton of Special Tax
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B. Assirinn-rent of the Maximum Annual Special Tax to Taxable Parcels. The Maximum Annual
Special Tax will be assigned to each Taxable Parcel each Fiscal Year using the procedures
not all steps may be applicable for each such Parcel) in Section 4.
6. Calculating Annual Special Taxes
The Administrator will compute the Annual Costs and determine the annual Special Tax levy for
each Taxable Parcel based on the assignment of the Special Tax in Section S. The Administrator
will then determine the tax levy for each Taxable Parcel using the following process:
A. Compute the Annual Services Costs using the definition of Annual Services Costs in Section
2.
B. Calculate the Services Special Tax levy for each Taxable Parcel by the following steps
Step 1: Compute 100 percent of the Services Special Tax revenue for all Developed Parcels.
Step 2: Compare the Annual Services Costs with the amount calculated in the previous
step.
Step 3: If the Annual Services Costs are lower than the amount calculated in Step 1,
decrease proportionately the Services Special Tax levy for each Developed Parcel
until the revenue from the Special Tax levy equals the Annual Services Costs.
Step 4: If the Annual Services Costs are greater than the amount calculated in Step 1,
increase proportionately the Services Special Tax levy for each Final Map Parcel
until the revenue from the Special Tax levy equals the Annual Services Costs, or
100 percent of the Services Special Tax for all Final Map Parcels, if needed to fund
Annual Services Costs.
C. Compute the Annual Infrastructure Costs using the definition of Annual Infrastructure Costs
in Section 2
D. Calculate the Infrastructure Special Tax levy for each Taxable Parcel by the following steps:
Step 1: Compute 100 percent of the Infrastructure Special Tax revenue for all Developed
Parcels.
Step 2: Compare the Annual Infrastructure Costs with the amount calculated in the previous
step.
Step 3: If the Annual Infrastructure Costs are lower than the amount calculated in Step 1,
decrease proportionately the Infrastructure Special Tax levy for each Developed
Parcel until the revenue from the Special Tax levy equals the Annual Infrastructure
Costs.
Step 4: If the Annual Infrastructure Costs are greater than the amount calculated in Step 1,
increase proportionately the Infrastructure Special Tax levy for each Final Map
Parcel until the revenue from the Special Tax levy equals the Annual Services Costs,
or 100 percent of the Services Special Tax for all Final Map Parcels, if needed to
fund Annual Infrastructure Costs.
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Rate and Method of Apportionment and Manner of Collerciton of Special Tax
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E. Sum the amount determined in Sections 6.113 and 6.113 above.
F. Levy on each Taxable Parcel the amount calculated in Section 6.E above.
G. Prepare the Tax Collection Schedule and, unless an alternative method of collection has been
selected pursuant to Section 9, send it to the County Auditor requesting that it be placed on
the general, secured property tax roll for the Fiscal Year. The Tax Collection Schedule will
not be sent later than the date required by the Auditor for such inclusion.
The Administrator will make every effort to correctly calculate the Special Tax for each
Parcel. It will be the burden of the taxpayer to correct any errors in the determination of the
Parcels subject to the tax and their Special Tax assignments.
7. Interpretation, Application and Appeal of Special
Tax Formula and Procedures
Any taxpayer who feels that the amount of the Special Tax assigned to a Parcel is in error may
file a notice with the Administrator appealing the levy of the Special Tax. The Administrator will
then promptly review the appeal, and if necessary, meet with the applicant. If the Administrator
verifies that the tax should be modified or changed, the Special Tax levy will be corrected and, if
applicable in any case, a refund will be granted.
Interpretations may be made by Resolution of the Council for purposes of clarifying any
vagueness or ambiguity as it relates to the Special Tax rate, the method of apportionment, the
classification of properties, or any definition applicable to the CFD.
Without Council approval, the Administrator may make minor, non -substantive administrative
and technical changes to the provisions of this Exhibit that do not materially affect the rate,
method of apportionment, and manner of collection of the Special Tax for purposes of the
administrative efficiency or convenience or to comply with new applicable federal, state or local
law.
S. Prepayment of the Special Tax Obligation
The Special Tax for a Taxable Parcel may not be prepaid. The Special Tax is collected to fund
Authorized Services in perpetuity, or until the Council determines that the Special Tax should no
longer be collected.
9. Manner of Collection
The Special Tax will be collected in the same manner and at the same time as ad valorem
property taxes, provided, however, that the Administrator or its designee may directly bill the
Special Tax and may collect the Special Tax at a different time, such as on a monthly or other
periodic basis, or in a different manner, if necessary, to meet the City's financial obligations.
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Attachment 1
Avila Ranch CFD No. 2017-1 (Services)
Maximum Annual Special Tax -Base Year of FY 2018-19
No. of Services Infrastructure Maximum Annual
Land Use Category Units Special Tax Special Tax Special Tax
f1) i2] [3] [4]
Single Family Residential - >_1,500 Sq. Ft. 322 $2,749.80 $300.00 $3,049.80
Single Family Residential - <1,500 Sq. Ft. 76 $1,832.86 $200.00 $2,032.86
Multifamily Residential - >_1,500 Sq. Ft. 38 $2,749.80 $300.00 $3,049.80
Multifamily Residential - < 1,500 Sq. Ft. 252 $1,832.86 $200.00 $2,032.86
Affordable Multifamily Residential 32 $916.43 $100.00 $1,016.43
Undeveloped Parcels [5]
Other Land Uses $0.00 $0.00 $0.00
Public and Deed Restricted Land $0.00 $0.00 $0.00
att1"
1] This Special Tax rate will be increased by the Services Special Tax Escalator in each Fiscal Year following the Base
Year of FY 2018-19.
2] This Special Tax rate will be increased by the Infrastructure Special Tax Escalator in each Fiscal Year following the Base
Year of FY 2018-19.
3] This Special Tax may be collected in each Fiscal Year through FY 2035-36. This Special Tax will no longer be collected
following FY 2035-36.
4] Beginning with FY 2035-39, the Maximum Annual Special Tax will be equal to the Services Special Tax as the
Infrastructure Special Tax will no longer be collected beyond FY 2035-36..
5] Undeveloped Parcels are Final Map Parcels without a Building Permit.
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Ordinance No. 1642 (2017 Series)
EXHIBIT B
Exhibit B
City of San Luis Obispo CFD No. 2017-1 (Services)
Draft List of Authorized Services
List of Authorized Services
The authorized services to be funded from the levy and collection of annual special taxes include
those set forth below in addition to the costs associated with collecting and administering the
special taxes, annually administering the District, and costs associated with forming the District.
The authorized services to be funded include:
1. Maintenance and lighting of parks, parkways, streets, roads, and open space.
2. Flood and storm protection services, including, but not limited to, the operation and
maintenance of storm drainage systems.
3. Police protection services, including, but not limited to, criminal justice services. However,
criminal justice services shall be limited to providing services for jails, detention facilities, and
juvenile halls.
4. Fire protection and suppression services, and ambulance and paramedic services.
5. Maintenance and operation of any real property or other tangible property with an estimated
useful life of five or more years that is owned by the local agency or by another local agency
pursuant to an agreement entered into under Section 53316.2.
List of Authorized Facilities
The authorized facilities to be funded from the levy and collection of annual special taxes include;
1. Local park, recreation, parkway, and open -space facilities.
2. The district may also finance the construction or undergrounding of water transmission and
distribution facilities, natural gas pipeline facilities, telephone lines, facilities for the
transmission or distribution of electrical energy, and cable television lines to provide access
to those services to customers who do not have access to those services or to mitigate
existing visual blight.
3. The district may also finance the acquisition, improvement, rehabilitation, or maintenance of
any real or other tangible property, whether privately or publicly owned, for flood and storm
protection services, including, but not limited to, storm drainage and treatment systems and
sandstorm protection systems.
4. A community facilities district may also finance the purchase, construction, expansion,
improvement, or rehabilitation of any real or other tangible property with an estimated useful
life of five years or longer or may finance planning and design work that is directly related to
the purchase, construction, expansion, or rehabilitation of any real or tangible property. The
facilities need not be physically located within the Dstrict.
01642
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