HomeMy WebLinkAbout6d Annual Special Tax Levy Report for the Community Facilities District No. 2017-1 (Avila Ranch) For FY 25-26 Item 6d
Department: Finance
Cost Center: 2001
For Agenda of: 8/19/2025
Placement: Consent
Estimated Time: N/A
FROM: Emily Jackson, Finance Director
Prepared By: Brent Taylor – Financial Analyst, Infrastructure Finance
SUBJECT: ANNUAL SPECIAL TAX LEVY REPORT FOR THE COMMUNITY
FACILITIES DISTRICT NO. 2017-1 (AVILA RANCH) FOR FISCAL YEAR
2025-2026
RECOMMENDATION
Receive and file the Avila Ranch CFD No. 2017-1 (Services) – FY 2025-26 Tax Report
REPORT-IN-BRIEF
The Avila Ranch CFD Annual Tax Report (FY 2025-2026) (Attachment A) identifies all
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 computed
pursuant to the Amended Rate, Method of Apportionment, and Manner of Collection of
Special Tax as approved by Council in Resolution No. 10844.
The Avila Ranch CFD Annual Tax Report (FY 2025 - 2026) (Attachment A) is divided into
four chapters: (1) An Introduction, which describes the purpose of the CFD and structure
of the report, (2) The Taxable Land Uses, which describes the different types of land uses
within the boundaries of the CFD, (3) Annual CFD Costs, which determines the expected
annual expenditures of the CFD, and (4) Assignment of the Maximum Special Tax, and
Special Tax levy for FY 2025-2026, which determines the maximum amount of special
tax for each parcel and the amount of the levy to submit to the County for each parcel.
Each fiscal year, the District Administrator, Economic and Planning Systems, Inc. (EPS),
calculates the maximum amount of special tax revenue that may be collected from all
taxable parcels in the CFD. Since the district is currently in construction phases, the
Amended Rate, Method of Apportionment, and Manner of Collection of Special Tax
(“RMA”) specifies that the levy for each fiscal year is to be based on the total number of
building permits issued, as of July 1st of each year. As of July 1, 2025, the City had issued
a total of 210 building permits since the start of the project, 27 for Single Family
Residential units under 1,500 sq. ft. and 183 for Single Family Residential units over 1,500
sq. ft. Properties with smaller than 1500 sq. ft. are t axed at a lower rate than properties
greater than 1500 sq. ft.
Page 63 of 350
Item 6d
Each year the District Administrator works with city staff to determine the Annual Costs
of the CFD. Expected Service Costs1 of the CFD for fiscal year 2025-2026 are expected
to be $697,985 which includes maintenance and lighting, flood and storm protection
services, police protection services, fire services, and paramedic services. There are no
expected facilities costs of the CFD for fiscal year 2025-2026, however, the Facilities
Special Tax levy will still be included at the maximum allowed rate in the amount of
$69,266. Since there are no expected facilities costs for FY 2025-2026, the City will hold
the revenue generated from the Infrastructure Special Tax for facilities needed in
subsequent years. Likewise, any Services Special Tax revenue not expended throughout
the fiscal year will be held in the City’s Avila Ranch CFD Fund for subsequent years’
obligations.
By allocating 100 percent of the assigned maximum special tax for all developed parcels,
the total special tax levy to be submitted to the County for the FY 202 5-2026 will be
$767,251, which is comprised of $697,985 for Service Costs and $69,266 for Facilities
Costs. The CFD Administrator submitted the tax levy to the County on 7/16/2025.
POLICY CONTEXT
On September 19, 2017, the City Council adopted Resolution No. 10832 certifying the
Final Environmental Report for the Project and CEQA findings for the Avila Ranch project
and on October 3, 2017, Ordinance No. 1639 was adopted approving the Development
Agreement between the City of San Luis Obispo and Avila Ranch, LLC. 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 requ ired 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,
public facilities, 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 General Plan.
1 This is the maximum amount of Service Costs that can be collected pursuant to the RMA and
is not necessarily the same as the total cost to provide these services.
Page 64 of 350
Item 6d
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.
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 with Ordinance No. 1639 on
September 19, 2017, and provided the basis for the formation of the Avila Ranch CFD.
On October 28, 2017, the City Council, as the legislative body of the CFD, ad opted
Resolution No. 10844 establishing the Avila Ranch Community Facilities District No.
2017-1). On November 21, 2017, the City Council adopted Ordinance No. 1642,
approving the levy of a special tax on an annual basis and solely within the boundaries of
the Avila Ranch CFD.
The CFD for Avila Ranch is authorized to levy a special tax within the district to fu nd
various municipal services and public infrastructure / facilities within its boundaries. The
special tax revenue generated by the annual levy is to be used on authorized costs
identified in Exhibit B of the RMA. Examples of these costs include municipal services
(electricity, landscape maintenance), Public Safety (Police, Ambulance, Paramedic),
authorized infrastructure/ facilities, administrative expenses, and incidental expenses.
Page 65 of 350
Item 6d
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 t he special
tax on the secured property tax roll of the County beginning in FY 2022 -23. The City is
currently on a teeter plan with the County of San Luis Obispo, which ensures 100% of the
Special Tax Revenue levied will be provided to City regardless of if the County can collect
the full amount or not. Collection of delinquent special taxes is pursued only by the County
and since City is entitled to the full levy amount through the teeter plan, there is no
concern regarding a lack of revenue from delinquent parcels to fund the annual costs
identified each year. 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 avail able, judicial foreclosure of the special tax
lien.
The City of San Luis Obispo has established the Avila Ranch CFD Fund which is
managed and controlled by City Finance Department. This fund was established to
receive revenue from Special Taxes and for paying expenses of the CFD. This fund is
budgeted annually through the City’s Financial Plan cycle and generally follows the
budget identified in the Avila Ranch CFD Annual Tax Report (FY 202 5-2026)
(Attachment A) presented to the City Council with this item.
Previous Council or Advisory Body Action
On September 19, 2017, Council adopted Resolution No. 10832 Certifying the Final EIR
for and approval of the Avila Ranch Development Plan, Airport Areas Specific Plan
Amendment, General Plan Amendment, and Vesting Tentative Tract Map No. 3089.
On September 19, 2017, Council adopted Resolution No. 10833 declaring its intention to
establish the Avila Ranch CFD pursuant to the Mello -Roos Community Facilities Act of
1982 and to levy a special tax.
On October 3, 2017, Council adopted Ordinance No. 1638 rezoning property at 175
Venture Drive to be consistent with the Avila Ranch Development Plan.
On October 3, 2017, Council adopted Ordinance No. 1639 approving the Development
Agreement between the City of San Luis Obispo and Avila Ranch.
On October 24, 2017, Council adopted Resolution No. 10844 establishing the Avila
Ranch Community Facilities District No. 2017-1, submitting the levy of a special tax, the
establishment of an appropriations limit to the electors of the district and adopting an
addendum to the Final EIR.
On November 7, 2017, Council adopted Resolution No. 10846 certifying the results of the
October 26, 2017 special election of the district, establishing an appropriations limit for
the district and making findings pursuant to section 53328 and 53328.3 of the California
Government Code.
Page 66 of 350
Item 6d
On November 21, 2017, Council adopted Ordinance No. 1642 levying a special tax
against non-exempt real property within the CFD to finance certain facilities, services and
incidental expenses.
On April 16, 2019, Council adopted Ordinance No. 1662 Approving a First Amendment
to the Development Agreement between the City of San Luis Obispo and Avila Ranch.
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 comments
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, the Finance Department, the Community
Services Group, and the City Attorney Office concur with the information contained in this
report as presented.
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 the
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 serious or major
disturbance to an environmental resource" are exempt from CEQA. Therefore, the
proposed action is categorically exempt from further analysis under CEQA.
Page 67 of 350
Item 6d
FISCAL IMPACT
Budgeted: Yes Budget Year: 2025-2026
Funding Identified: Yes
Fiscal Analysis:
Funding
Sources
Total Budget
Available
Current
Funding
Request
Remaining
Balance
Annual
Ongoing
Cost
General Fund $0 $0 $0 $0
State
Federal
Fees
Other:
Total $0 $0 $0 $0
There are no funding requests associated with this item. The annual report was prepared
by the CFD Administrator and the cost for preparation of the report was paid by Avila
Ranch CFD Fund, which budgets for this expense each year through the Annual Tax
Report and the City’s Financial Plan cycles. The FY 2025-26 budget for the CFD was
approved by Council with adoption of the 2025-27 Financial Plan on June 17, 2025, and
generally follows the budget identified in the Annual Tax Report being presented to the
City Council with this item.
ALTERNATIVES
Council could decide not to receive and file the Special Tax Annual Report for Avila
Ranch. The Annual Tax Report is provided to the public for transparency purposes since
the first year’s special taxes were levied. This annual report is not a requirement of the
CFD under the Mello-Roos Act.
ATTACHMENTS
A - Avila Ranch CFD No. 2017-1 (Services) – FY 2025-26
Page 68 of 350
AVILA RANCH CFD NO. 2017-1
(SERVICES)—FY 2025-26
DRAFT REPORT
Prepared for: Prepared by:
City of San Luis Obispo Economic & Planning Systems, Inc.
July 15, 2025
EPS #242065
Page 69 of 350
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 4
Annual Costs for FY 2025-26 .................................................................................................................................. 4
Authorized Services Costs ........................................................................................................................................ 5
Authorized Infrastructure Costs .............................................................................................................................. 6
4. Assignment of the Maximum Special Tax and Special Tax Levy for FY 2025-26 7
Annual Special Tax Escalation Process .................................................................................................................. 7
Assignment of the Special Tax ................................................................................................................................. 9
Tax Categories ............................................................................................................................................................. 9
Assignment of Special Tax Priorities ................................................................................................................... 10
Allocation of the Special Tax for FY 2025 26 ................................................................................................... 11
Assignment of the Special Tax Levy to CFD Parcels ....................................................................................... 11
List of Tables
Table 1 Planned CFD Land Uses ................................................................................................................................ 3
Table 2 Annual CFD Costs - FY 2025-26 ................................................................................................................ 5
Table 3 Annual Special Tax Escalation Calculation ................................................................................................ 8
Table 4 Annual Services Special Tax Escalator ....................................................................................................... 9
Table 5 Proposed Annual Special Tax Levy - FY 2025-26 ................................................................................ 10
Page 70 of 350
Economic & Planning Systems, Inc. 1 Introduction
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 and 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.
Page 71 of 350
AVILA RANCH CFD NO. 2017-1 (SERVICES)—FY 2025-26
Economic & Planning Systems, Inc. 2 Assignment of the Maximum Special Tax and Special Tax Levy
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 2025-26 will be the fourth 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 2025-26.
Page 72 of 350
Economic & Planning Systems, Inc. 3 Taxable CFD Land Uses
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, 2024, there are a total of 210 developed parcels. Of these developed
parcels, 183 have single-family residential units that are greater than or equal to
1,500 building square feet. The remaining 27 developed parcels have single-
family residential units that are fewer than 1,500 building square feet.
Table 1 Planned CFD Land Uses
Planned Developed
Land Use Category Units Parcels
Single Family Residential - ≥ 1,500 Sq. Ft.322 183
Single Family Residential - <1,500 Sq. Ft.76 27
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 720 210
Page 73 of 350
Economic & Planning Systems, Inc. 4 Annual CFD Costs
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 2025-26.
Annual Costs for FY 2025-26
The RMA defines Annual Services Costs and Annual Infrastructure Costs. Annual
Services Costs are identified 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 Annual Facilities Costs are identified 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 2025 26 as $767,251. These costs
are detailed below.
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AVILA RANCH CFD NO. 2017-1 (SERVICES)—FY 2025-26
Economic & Planning Systems, Inc. 5 Assignment of the Maximum Special Tax and Special Tax Levy
Table 2 Annual CFD Costs - FY 2025-26
Authorized Services Costs
The estimated Authorized Services costs for the CFD in FY 2025-26 are
$697,985.
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.
The City has identified costs of $15,000 for City staff for FY 2025-26.
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.
Item Amount [1]
Authorized Services Costs
Authorized Services Costs $682,985
Annual CFD Administration $15,000
Amount Needed to Cure Delinquencies $0
Total Authorized Services Costs $697,985
Authorized Infrastructure Costs
Authorized Infrastructure Costs $69,266
Amount Needed to Cure Delinquencies $0
Total Authorized Infrastructure Costs $69,266
Total CFD Costs for FY 2025-26 $767,251
[1] May not sum due to rounding.
Page 75 of 350
AVILA RANCH CFD NO. 2017-1 (SERVICES)—FY 2025-26
Economic & Planning Systems, Inc. 6 Assignment of the Maximum Special Tax and Special Tax Levy
Amount Needed to Cure Delinquencies
There are no past delinquencies in the collection of the special tax. The County
guarantees 100-percent allocation of special taxes levied through the Teeter Plan.
Total Annual Service Costs of the CFD
Total Annual Services Costs of the CFD are $697,985 for FY 2025-26.
Authorized Infrastructure Costs
The estimated Authorized Infrastructure costs for the CFD in FY 2025-26 are
$69,266. This is the total amount of infrastructure special taxes to be levied for
FY 2025-26.
Amount Needed to Cure Delinquencies
There are no past delinquencies in the collection of the special tax. The County
guarantees 100-percent allocation of special taxes levied through the Teeter Plan.
Total Annual Infrastructure Costs of the CFD
Total Annual Infrastructure Costs of the CFD are $69,266 for FY 2025-26. This is
the total amount of infrastructure special taxes to be levied for FY 2025-26.
Page 76 of 350
AVILA RANCH CFD NO. 2017-1 (SERVICES)—FY 2025-26
Economic & Planning Systems, Inc. 7 Assignment of the Maximum Special Tax and Special Tax Levy
4. Assignment of the Maximum Special Tax
and Special Tax Levy for FY 2025-26
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 2025 26 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 2024 25, the
escalation factor used for FY 2025 26, and the new Services Special Tax by tax
category. Table 4 shows the results of the 3 indices. The Pacific West Cities, (All
Urban Wage Earners and Clerical Workers) increased by an amount greater than
4 percent. The “not-to-exceed” escalation factor of 4 percent was used as a
result.
Page 77 of 350
AVILA RANCH CFD NO. 2017-1 (SERVICES)—FY 2025-26
Economic & Planning Systems, Inc. 8 Assignment of the Maximum Special Tax and Special Tax Levy
Table 3 Annual Special Tax Escalation Calculation
FY 2024-25 Escalation FY 2025-26
Land Use Special Tax Factor [1]Special Tax
Services Special Tax
Single Family Residential - ≥ 1,500 Sq. Ft. $3,377.82 102.81% $3,472.62
Single Family Residential - <1,500 Sq. Ft. $2,251.46 102.81% $2,314.65
Multifamily Residential - ≥ 1,500 Sq. Ft. $3,377.82 102.81% $3,472.62
Multifamily Residential - < 1,500 Sq. Ft. $2,251.46 102.81% $2,314.65
Affordable Multifamily Residential $1,125.73 102.81% $1,157.33
Infrastructure Special Tax
Single Family Residential - ≥ 1,500 Sq. Ft. $337.85 102.00% $344.61
Single Family Residential - <1,500 Sq. Ft. $225.23 102.00% $229.74
Multifamily Residential - ≥ 1,500 Sq. Ft. $337.85 102.00% $344.61
Multifamily Residential - < 1,500 Sq. Ft. $225.23 102.00% $229.74
Affordable Multifamily Residential $112.62 102.00% $114.87
Total Special Tax
Single Family Residential - ≥ 1,500 Sq. Ft. $3,715.67 $3,817.23
Single Family Residential - <1,500 Sq. Ft. $2,476.69 $2,544.39
Multifamily Residential - ≥ 1,500 Sq. Ft. $3,715.67 $3,817.23
Multifamily Residential - < 1,500 Sq. Ft. $2,476.69 $2,544.39
Affordable Multifamily Residential $1,238.35 $1,272.19
[1] From Table 4.
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AVILA RANCH CFD NO. 2017-1 (SERVICES)—FY 2025-26
Economic & Planning Systems, Inc. 9 Assignment of the Maximum Special Tax and Special Tax Levy
Table 4 Annual Services Special Tax Escalator
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 2024-25 and the 102 percent special
tax as increased for FY 2025 26.
Assignment of the Special Tax
Each fiscal year, the Administrator assigns the special tax to all taxable parcels in
the CFD. Land use categories which correspond to the 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 2025 26. These rates come from Table 3. Note that the special
tax rates shown are not rounded.
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%
2022 4.05%8.38%6.69%4.00%
2023 3.48%4.05%1.92%4.00%
2024 2.81%2.76%1.69%2.81%
(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 not to exceed 4%.
CPI - U San
Francisco (1)
CPI - W Pacific
Division (2)
Page 79 of 350
AVILA RANCH CFD NO. 2017-1 (SERVICES)—FY 2025-26
Economic & Planning Systems, Inc. 10 Assignment of the Maximum Special Tax and Special Tax Levy
Table 5 Proposed Annual Special Tax Levy - FY 2025-26
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 is a total of 210 building permits issued as of July 1, 2025. All building
permits were issued for single-family uses. There were 183 building permits
issued for homes greater than or equal to 1,500 building square feet, and 27
building permits for homes fewer than 1,500 building square feet.
Proposed
FY 2025-26 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. $3,472.62 183 100% $635,489.56
Single Family Residential - <1,500 Sq. Ft. $2,314.65 27 100% $62,495.58
Multifamily Residential - ≥ 1,500 Sq. Ft. $3,472.62 0 0% $0.00
Multifamily Residential - < 1,500 Sq. Ft. $2,314.65 0 0% $0.00
Affordable Multifamily Residential $1,157.33 0 0% $0.00
Total Services Special Tax 210 $697,985.13
Infrastructure Special Tax
Single Family Residential - ≥ 1,500 Sq. Ft. $344.61 183 100% $63,062.84
Single Family Residential - <1,500 Sq. Ft. $229.74 27 100% $6,202.90
Multifamily Residential - ≥ 1,500 Sq. Ft. $344.61 0 0% $0.00
Multifamily Residential - < 1,500 Sq. Ft. $229.74 0 0% $0.00
Affordable Multifamily Residential $114.87 0 0% $0.00
Total Infrastructure Special Tax 210 $69,265.75
Total Special Tax Levy $767,250.88
[1] From Table 3.
[2] Amounts are not rounded.
[3] From Table 1.
Page 80 of 350
AVILA RANCH CFD NO. 2017-1 (SERVICES)—FY 2025-26
Economic & Planning Systems, Inc. 11 Assignment of the Maximum Special Tax and Special Tax Levy
Allocation of the Special Tax for FY 2025 26
Table 5 shows the FY 2025-26 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 total special tax levies of
$697,985 for Annual Services Costs and $69,266 for Infrastructure Costs.
Total special tax revenue available from developed parcels is $767,251.
The total recommended special tax levy for FY 2025 26 is $767,251.
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.
Page 81 of 350
Economic & Planning Systems, Inc. 12 Appendix A
Appendix A
Page 82 of 350
Appendix A Page 1 of 5
Assessor's Land Use Proposed
Parcel Tax Developed Services Facilities Special Tax
Number Category Parcel Bldg. SF. Special Tax Special Tax Levy
[1]
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 SFR Y 1811 $3,472.62 $344.61 $3,817.23
053-291-002 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-291-003 SFR Y 2066 $3,472.62 $344.61 $3,817.23
053-291-004 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-291-005 SFR Y 1811 $3,472.62 $344.61 $3,817.23
053-291-006 SFR Y 2066 $3,472.62 $344.61 $3,817.23
053-291-007 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-291-008 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-291-009 SFR Y 1811 $3,472.62 $344.61 $3,817.23
053-291-010 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-291-011 SFR Y 2066 $3,472.62 $344.61 $3,817.23
053-291-012 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-291-013 SFR Y 1811 $3,472.62 $344.61 $3,817.23
053-291-014 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-291-015 SFR Y 2066 $3,472.62 $344.61 $3,817.23
053-291-016 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-291-017 SFR Y 1811 $3,472.62 $344.61 $3,817.23
053-291-018 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-291-019 SFR Y 2066 $3,472.62 $344.61 $3,817.23
053-291-020 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-291-021 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-291-022 SFR Y 2066 $3,472.62 $344.61 $3,817.23
053-291-023 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-291-024 SFR Y 1811 $3,472.62 $344.61 $3,817.23
053-291-025 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-291-026 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-291-027 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-291-028 SFR Y 1811 $3,472.62 $344.61 $3,817.23
053-291-029 UND N $0.00 $0.00 $0.00
053-291-030 UND N $0.00 $0.00 $0.00
053-292-001 SFR Y 1169 $2,314.65 $229.74 $2,544.39
053-292-002 SFR Y 1169 $2,314.65 $229.74 $2,544.39
053-292-003 SFR Y 1169 $2,314.65 $229.74 $2,544.39
053-292-004 SFR Y 1169 $2,314.65 $229.74 $2,544.39
053-292-005 SFR Y 1609 $3,472.62 $344.61 $3,817.23
053-292-006 SFR Y 819 $2,314.65 $229.74 $2,544.39
053-292-007 SFR Y 1169 $2,314.65 $229.74 $2,544.39
053-292-008 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-292-009 SFR Y 1811 $3,472.62 $344.61 $3,817.23
Proposed Special Tax Levy for FY 2025-26
Prepared by EPS 7/10/2025 Z:\Shared\Projects\SAC\242000\242065 San Luis Obispo CFD Admin FY 2024-25\FY 2025-26 Tax Roll\Models\242065 Avila Ranch CFD Master FY 2025-26Page 83 of 350
Appendix A Page 2 of 5
Assessor's Land Use Proposed
Parcel Tax Developed Services Facilities Special Tax
Number Category Parcel Bldg. SF. Special Tax Special Tax Levy
[1]
Proposed Special Tax Levy for FY 2025-26
053-292-010 SFR Y 2066 $3,472.62 $344.61 $3,817.23
053-292-011 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-292-012 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-292-013 SFR Y 2066 $3,472.62 $344.61 $3,817.23
053-292-014 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-292-015 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-292-016 SFR Y 819 $2,314.65 $229.74 $2,544.39
053-292-017 SFR Y 819 $2,314.65 $229.74 $2,544.39
053-292-018 SFR Y 1609 $3,472.62 $344.61 $3,817.23
053-292-019 SFR Y 1609 $3,472.62 $344.61 $3,817.23
053-292-020 SFR Y 1169 $2,314.65 $229.74 $2,544.39
053-292-021 SFR Y 819 $2,314.65 $229.74 $2,544.39
053-292-022 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-292-023 SFR Y 1811 $3,472.62 $344.61 $3,817.23
053-292-024 SFR Y 2066 $3,472.62 $344.61 $3,817.23
053-292-025 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-292-026 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-292-027 SFR Y 2006 $3,472.62 $344.61 $3,817.23
053-292-028 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-292-029 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-292-030 SFR Y 819 $2,314.65 $229.74 $2,544.39
053-292-031 SFR Y 1609 $3,472.62 $344.61 $3,817.23
053-292-032 SFR Y 1609 $3,472.62 $344.61 $3,817.23
053-292-033 SFR Y 1609 $3,472.62 $344.61 $3,817.23
053-292-034 SFR Y 819 $2,314.65 $229.74 $2,544.39
053-292-035 SFR Y 819 $2,314.65 $229.74 $2,544.39
053-292-036 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-292-037 SFR Y 1811 $3,472.62 $344.61 $3,817.23
053-292-038 SFR Y 2066 $3,472.62 $344.61 $3,817.23
053-292-039 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-292-040 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-292-041 SFR Y 2066 $3,472.62 $344.61 $3,817.23
053-292-042 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-292-043 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-292-044 SFR Y 819 $2,314.65 $229.74 $2,544.39
053-292-045 SFR Y 1609 $3,472.62 $344.61 $3,817.23
053-292-046 SFR Y 819 $2,314.65 $229.74 $2,544.39
053-292-047 SFR Y 1609 $3,472.62 $344.61 $3,817.23
053-292-048 SFR Y 1609 $3,472.62 $344.61 $3,817.23
053-292-049 SFR Y 1169 $2,314.65 $229.74 $2,544.39
053-292-050 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-292-051 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-292-052 SFR Y 2066 $3,472.62 $344.61 $3,817.23
053-292-053 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-292-054 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-292-055 SFR Y 2066 $3,472.62 $344.61 $3,817.23
053-292-056 SFR Y 1708 $3,472.62 $344.61 $3,817.23
Prepared by EPS 7/10/2025 Z:\Shared\Projects\SAC\242000\242065 San Luis Obispo CFD Admin FY 2024-25\FY 2025-26 Tax Roll\Models\242065 Avila Ranch CFD Master FY 2025-26Page 84 of 350
Appendix A Page 3 of 5
Assessor's Land Use Proposed
Parcel Tax Developed Services Facilities Special Tax
Number Category Parcel Bldg. SF. Special Tax Special Tax Levy
[1]
Proposed Special Tax Levy for FY 2025-26
053-292-057 UND N $0.00 $0.00 $0.00
053-293-001 SFR Y 1551 $3,472.62 $344.61 $3,817.23
053-293-002 SFR Y 1609 $3,472.62 $344.61 $3,817.23
053-293-003 SFR Y 1609 $3,472.62 $344.61 $3,817.23
053-293-004 SFR Y 819 $2,314.65 $229.74 $2,544.39
053-293-005 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-293-006 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-293-007 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-293-008 SFR Y 2066 $3,472.62 $344.61 $3,817.23
053-293-009 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-293-010 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-293-011 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-293-012 SFR Y 2066 $3,472.62 $344.61 $3,817.23
053-293-013 SFR Y 1811 $3,472.62 $344.61 $3,817.23
053-293-014 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-293-015 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-293-016 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-293-017 SFR Y 1811 $3,472.62 $344.61 $3,817.23
053-293-018 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-293-019 SFR Y 1811 $3,472.62 $344.61 $3,817.23
053-293-020 SFR N 0 $0.00 $0.00 $0.00
053-293-021 SFR N 0 $0.00 $0.00 $0.00
053-293-022 SFR N 0 $0.00 $0.00 $0.00
053-293-023 SFR N 0 $0.00 $0.00 $0.00
053-293-024 SFR N 0 $0.00 $0.00 $0.00
053-293-025 SFR N 0 $0.00 $0.00 $0.00
053-293-026 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-293-027 SFR Y 1169 $2,314.65 $229.74 $2,544.39
053-293-028 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-293-029 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-293-030 SFR Y 1609 $3,472.62 $344.61 $3,817.23
053-293-031 SFR Y 819 $2,314.65 $229.74 $2,544.39
053-293-032 SFR Y 819 $2,314.65 $229.74 $2,544.39
053-293-033 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-293-034 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-293-035 SFR Y 2066 $3,472.62 $344.61 $3,817.23
053-293-036 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-293-037 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-293-038 SFR Y 2066 $3,472.62 $344.61 $3,817.23
053-293-039 SFR Y 1811 $3,472.62 $344.61 $3,817.23
053-293-040 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-293-041 SFR Y 1609 $3,472.62 $344.61 $3,817.23
053-293-042 SFR Y 1609 $3,472.62 $344.61 $3,817.23
053-293-043 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-293-044 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-293-045 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-293-046 SFR Y 1811 $3,472.62 $344.61 $3,817.23
Prepared by EPS 7/10/2025 Z:\Shared\Projects\SAC\242000\242065 San Luis Obispo CFD Admin FY 2024-25\FY 2025-26 Tax Roll\Models\242065 Avila Ranch CFD Master FY 2025-26Page 85 of 350
Appendix A Page 4 of 5
Assessor's Land Use Proposed
Parcel Tax Developed Services Facilities Special Tax
Number Category Parcel Bldg. SF. Special Tax Special Tax Levy
[1]
Proposed Special Tax Levy for FY 2025-26
053-293-047 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-293-048 SFR Y 2066 $3,472.62 $344.61 $3,817.23
053-293-049 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-293-050 SFR Y 1811 $3,472.62 $344.61 $3,817.23
053-293-051 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-293-052 SFR Y 1169 $2,314.65 $229.74 $2,544.39
053-293-053 SFR Y 819 $2,314.65 $229.74 $2,544.39
053-293-054 UND N $0.00 $0.00 $0.00
053-294-001 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-294-002 SFR Y 2066 $3,472.62 $344.61 $3,817.23
053-294-003 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-294-004 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-294-005 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-294-006 SFR Y 1811 $3,472.62 $344.61 $3,817.23
053-294-007 SFR Y 1609 $3,472.62 $344.61 $3,817.23
053-294-008 SFR Y 1811 $3,472.62 $344.61 $3,817.23
053-294-009 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-294-010 SFR Y 2066 $3,472.62 $344.61 $3,817.23
053-294-011 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-294-012 SFR Y 1811 $3,472.62 $344.61 $3,817.23
053-294-013 SFR Y 2066 $3,472.62 $344.61 $3,817.23
053-294-014 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-294-015 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-294-016 SFR N 0 $0.00 $0.00 $0.00
053-294-017 SFR N 0 $0.00 $0.00 $0.00
053-294-018 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-294-019 SFR Y 1811 $3,472.62 $344.61 $3,817.23
053-294-020 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-294-021 SFR Y 2273 $3,472.62 $344.61 $3,817.23
053-294-022 SFR N 0 $0.00 $0.00 $0.00
053-294-023 SFR N 0 $0.00 $0.00 $0.00
053-294-024 SFR Y 1811 $3,472.62 $344.61 $3,817.23
053-294-025 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-294-026 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-294-027 SFR Y 1811 $3,472.62 $344.61 $3,817.23
053-294-028 SFR Y 1900 $3,472.62 $344.61 $3,817.23
053-294-029 SFR Y 1811 $3,472.62 $344.61 $3,817.23
053-294-030 SFR Y 1811 $3,472.62 $344.61 $3,817.23
053-294-031 SFR Y 1708 $3,472.62 $344.61 $3,817.23
053-294-032 SFR N 0 $0.00 $0.00 $0.00
053-294-033 SFR N 0 $0.00 $0.00 $0.00
053-294-034 SFR N 0 $0.00 $0.00 $0.00
053-294-035 SFR N 0 $0.00 $0.00 $0.00
053-294-036 SFR N 0 $0.00 $0.00 $0.00
053-294-037 SFR N 0 $0.00 $0.00 $0.00
053-294-038 SFR N 0 $0.00 $0.00 $0.00
053-294-039 SFR N 0 $0.00 $0.00 $0.00
Prepared by EPS 7/10/2025 Z:\Shared\Projects\SAC\242000\242065 San Luis Obispo CFD Admin FY 2024-25\FY 2025-26 Tax Roll\Models\242065 Avila Ranch CFD Master FY 2025-26Page 86 of 350
Appendix A Page 5 of 5
Assessor's Land Use Proposed
Parcel Tax Developed Services Facilities Special Tax
Number Category Parcel Bldg. SF. Special Tax Special Tax Levy
[1]
Proposed Special Tax Levy for FY 2025-26
053-294-040 SFR N 0 $0.00 $0.00 $0.00
053-294-041 SFR N 0 $0.00 $0.00 $0.00
053-294-042 SFR N 0 $0.00 $0.00 $0.00
053-294-043 UND N 0 $0.00 $0.00 $0.00
053-259-008 UND N 0 $174,786.42 $17,345.15 $192,131.57
Totals $697,985.13 $69,265.75 $767,250.88
[1] SFR = Single Family Residential; MFR = Multifamily Residential; MFR-AF = Multifamily Affordable.
Prepared by EPS 7/10/2025 Z:\Shared\Projects\SAC\242000\242065 San Luis Obispo CFD Admin FY 2024-25\FY 2025-26 Tax Roll\Models\242065 Avila Ranch CFD Master FY 2025-26Page 87 of 350
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