HomeMy WebLinkAboutR-10844 establishing Avila Ranch Community Facilities District No. 2017-1 pursuant to the Mello-Roos Community Facilities Act of 1982 and, in its capacity as legislative body of such district, submitting the levy of a special taxRESOLUTION NO. 10844 (2017 SERIES)
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF SAN LUIS
OBISPO, CALIFORNIA, ESTABLISHING AVILA RANCH
COMMUNITY FACILITIES DISTRICT NO. 2017-1 PURSUANT TO THE
MELLO-ROOS COMMUNITY FACILITIES ACT OF 1982 AND, IN ITS
CAPACITY AS LEGISLATIVE BODY OF SUCH DISTRICT,
SUBMITTING THE LEVY OF A SPECIAL TAX AND THE
ESTABLISHMENT OF AN APPROPRIATIONS LIMIT TO THE
ELECTORS OF THE DISTRICT AND ADOPTING AN ADDENDUM TO
THE FINAL ENVIRONMENTAL IMPACT REPORT FOR THE AVILA
RANCH DEVELOPMENT
WHEREAS, the development of the territory commonly known as Avila Ranch will
necessitate the provision of additional City facilities and services; and
WHEREAS, the Mello -Roos Community Facilities Act of 1982 (Section 53311 et. seq.
of the California Government Code) (the "Act") authorizes the City to establish a community
facilities district to finance such facilities and services; and
WHEREAS, by its Resolution No. 10833 (2017 Series), the City Council proposed to
establish Avila Ranch Community Facilities District (the "District") under the terms of the Act,
declared its intention to levy a special tax in connection with the District, and set the time and
place for a public hearing on the establishment of the District; and
WHEREAS, notice of the public hearing was given as required by law; and
WHEREAS, on September 19, 2017, at 4:00 P.M. or as soon thereafter as practicable, in
the City Council Chambers at 990 Palm Street, San Luis Obispo, CA, the City Council held a full
and fair public hearing on the establishment of the District (the "Hearing"); and
WHEREAS, at the Hearing, the testimony of all testimony of all interested persons or
taxpayers for or against the establishment of the District, the extent of the District, or the
furnishing of specified types of public facilities or services was heard; and
WHEREAS, the City Council has reviewed the report entitled Avila Ranch Financing
Plan and Community Facilities District Hearing Report filed by the City Manager with the City
Council prior to the Hearing and on file in the Office of the City Clerk, which report is hereby
finally approved; and
WHEREAS, the Registrar of Voters of the County of San Luis Obispo has informed the
City that there are no persons registered to vote within the boundaries of the District; and
WHEREAS, the City Council has received unanimous consent from the landowners in
the District to waive all time limits and requirements with respect to the conduct of an election
Resolution No. 10844 (2017 Series) Page 2
with regard to the levy of a special tax in connection with the District (including any
requirements for a summary or arguments in connection therewith); and
WHEREAS, the City Council, having considered and overruled all protests, determines
to proceed with the establishment of the District.
NOW THEREFORE, THE CITY COUNCIL OF THE CITY OF SAN LUIS
OBISPO, ON ITS OWN BEHALF AND IN ITS CAPACITY AS LEGISLATIVE BODY
FOR THE TERRTIORY OF AVILIA RANCH DOES HEREBY RESOLVE, DECLARE,
DETERMINE AND ORDER AS FOLLOWS:
SECTION 1. The recitals stated above are true and correct and are incorporated herein
by this reference.
SECTION 2. The City Council finds and determines that all proceedings in connection
with the District have been valid and in conformity with the requirements of the Act. This
finding is final and conclusive, pursuant to Section 53325.1 of the Act.
SECTION 3. The City Council hereby establishes the District as a community facilities
district, designated the "Avila Ranch Community Facilities District No. 2017-1" under the terms
of the Act.
SECTION 4. The boundaries of the territory included in the District are shown
on the map entitled Exhibit C. CFD Boundaries was recorded with the County Recorder of the of
County of San Luis Obispo on October 3, 2017 as Instrument No. 201704456. This map was
recorded pursuant to Sections 53328.5 of the Government Code and 3111 of the Streets and
Highways Code. A copy of the map is on file in the Office of the City Clerk and available for
public inspection.
SECTION 5. The facilities and services to be financed by the District are as described in
Exhibit "A" to this Resolution, attached hereto and incorporated herein by reference (the
"Facilities and Services"). The City Council determines that the facilities to be financed by the
District are necessary to meet increased demands placed upon local agencies are a result of
development occurring in the District.
SECTION 6. Except where funds are otherwise available, and subject to
approval by the electors of the District, a special tax sufficient to pay for all the Facilities and
Services, along with the incidental expenses described in Attachment "A" to this Resolution, will
be annually levied within the District (the "Special Tax"). The Special Tax will be secured by
recordation of a continuing lien against all nonexempt real property in the District. The rate and
method of apportionment of the Special Tax are described in Attachment "B" to this resolution,
attached hereto and incorporated herein by reference (the "Rate and Method of Apportionment").
Except as otherwise set forth in the Rate and Method of Apportionment, the Special tax will 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. The Rate and Method of Apportionment
Resolution No. 10844 (2017 Series) Page 3
contains sufficient detail to allow each landowner or resident within the District to estimate the
maximum Special Tax that he or she will have to pay.
SECTION 7. The Special Tax will be levied annually, for an indefinite period with no
expiration or sunset. 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 8. Under no circumstances may the Special tax on a residential parcel in the
District be increased in any fiscal year as a consequence of delinquency or default in payment of
the Special Tax levied on another parcel or parcels by more than ten percent (10%) above the
amount that would have been levied in that fiscal year had there never been any such
delinquency or default.
SECTION 9. Upon recordation of a notice of special tax lien pursuant to Section 3114.5
of the California Streets and Highways Code, a continuing lien to secure each levy of the special
tax shall attach to all non-exempt real property in the District, and this lien shall continue in force
and effect until the special tax obligation is prepaid and permanently satisfied and the lien
cancelled in accordance with law or until collection of the tax by the City Council ceases.
SECTION 10. The Special Tax, if levied, will be subject to the following accountability
measures:
(i) Proceeds of the Special Tax will be deposited in a special account ( "Special
Account") and used only for the purpose of financing the Facilities and Services
and the Incidental Expenses; and
(ii) 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 included in the Facilities and Services.
The provisions of this Section are a limitation on the expenditure of Special Tax proceeds. The
City does not, solely by virtue of this Section or this Resolution, 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 11. The City's Department of Finance, 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 12. The City Council finds that the Special Tax has not been precluded by
majority protest pursuant to Section 53324 of the Act.
Resolution No. 10844 (2017 Series) Page 4
SECTION 13. The City Council proposes to establish an appropriations limit,
pursuant to Article XIIIB, Section 8(h) of the California Constitution, for the District, at an
amount equal to $3,000,000 (the "Appropriations Limit"). Such limit shall be adjusted for
changes in the cost of living, or changes in population, pursuant to Section 53325.7 of the Act.
SECTION 14. The City Council finds that on at least one of the ninety days prior
to the close of the Hearing, there were less than twelve persons registered to vote within the
territory of the District. Consequently, pursuant to Section 53326(b) of the Act, the electors of
the District, for the purposes of approving the Special Tax, shall be the landowners of the
District. The City Council determines that the identities of the sole landowner of the District
(and the number of acres, or portions thereof, of land in the District that is owned by such
landowner) is as set forth in Exhibit "C", attached hereto and incorporated herein by reference.
SECTION 15. The City Council hereby calls a special election of the qualified
electors of the District, to be held on [October 26th] at [I I am] (the "Special Election"). The
Special Election will be conducted by the City Clerk, as elections official. The vote will be by
the landowners of the District, and each landowner of the District who is the owner of record at
the close of the Hearing, or is the authorized representative thereof, shall have one vote for each
acre or portion of an acre of land that he or she owns within the District. The number of votes to
be voted by a particular landowner will be specified on the ballot provided to that landowner.
The Special Election will be conducted by mail ballot, with ballots distributed to each elector by
personal service of the elections official, and the Special Election may be closed prior to the hour
specified in this resolution, if all qualified voters have voted. All time limits specified in Section
53326 of the Act and all requirements of law pertaining to the conduct of the Special Election are
hereby waived, pursuant to Section 53326(a) of the Act, as are any requirements of Section
53327 of the Act with respect to analysis or arguments.
SECTION 16. The levy of the Special Tax, and the establishment of the Appropriations
Limit, area hereby submitted to the qualified electors of the District at the Special Election. The
question to be put to the qualified electors shall be as set forth below:
Shall a special tax, as specified in the Rate and Method of Apportionment set forth in Resolution
No. 10833 (2017 Series) payable by parcels within the boundaries of Avila Ranch Community
Facilities District No. 2017-1, be levied annually, commencing in fiscal year 2018-19, for the
purpose of financing services, facilities and incidental expenses as set forth in Resolution No.
10833 (2017 Series) and subject to an appropriations limit of $3,000,000, with annual
adjustment for inflation?
SECTION 17. Environmental Determination. The City Council hereby adopts an
Addendum to the certified Final Environmental Impact Report (EIR) prepared for the Avila
Ranch project based on the following findings: That formation of the CFD will not require a
subsequent or supplemental EIR in accordance with Sections 15162 and 15163 of the CEQA
Guidelines; all mitigation measures prescribed for the approved development project would still
apply with the implementation of the CFD; no new mitigation measures would be required; and
the Addendum and the FEIR reflect the City's independent judgment and analysis.
Resolution No. 10844 (2017 Series) Page 5
The City Council further finds on a wholly independent basis that the formation and
implementation of a CFD for the Avila Ranch project is categorically exempt from CEQA
pursuant to CEQA Guidelines Section 15306 (Information Collection) and that the action
otherwise qualifies for a "general rule" exemption pursuant 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." The proposed action is intended to
implement aspects of that project by establishing a funding mechanism through the formation of
a CFD. This action 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. Further, it exempts actions that are
"...for information gathering purposes, or as part of a study leading to an action which a public
agency has not yet approved, adopted, or funded." The formation of a CFD qualifies with respect
to these criteria. Therefore, the proposed action is categorically exempt from further analysis
under CEQA.
SECTION 18. If any section, subsection, sentence, clause, phrase or portion of this
Resolution 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 Resolution. The
City Council hereby declares that it would have adopted this Resolution, 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.
SECTION 19. The City Clerk is authorized to take all actions necessary for the conduct
of the Election.
SECTION 20. The City Clerk shall certify to the adoption of this Resolution.
Resolution No. 10844 (2017 Series)
Page 6
Upon motion of Council Member Christianson, seconded by Council Member Pease, and on the
following roll call vote:
AYES: Council Member Christianson, Gomez and Pease
Vice Mayor Rivoire and Mayor Harmon
NOES: None
ABSENT: None
The foregoing resolution was adopted this 24th day of October 2017.
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 4417 day of _, e�o /!;� ,
Carrie Gallagher
City Clerk
A-1
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 Expenses” 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.
Resolution No,. 10844 (2017) Series
EXHIBIT
Avila Ranch CFD No. 2017-1 (Services)
Rate and Method of Apportionment and Manner of Collerciton of Special Tax
October 11, 2017
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“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.
“CFD” 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.
Resolution No,. 10844 (2017) Series
EXHIBIT
Avila Ranch CFD No. 2017-1 (Services)
Rate and Method of Apportionment and Manner of Collerciton of Special Tax
October 11, 2017
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“Final Subdivision Map” 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 Special 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.
“Land 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 Lot Subdivision Map” 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 Special 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.
“Multifamily” 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
Resolution No,. 10844 (2017) Series
EXHIBIT
Avila Ranch CFD No. 2017-1 (Services)
Rate and Method of Apportionment and Manner of Collerciton of Special Tax
October 11, 2017
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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 Schedule” 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-Exempt 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.
Resolution No,. 10844 (2017) Series
EXHIBIT
Avila Ranch CFD No. 2017-1 (Services)
Rate and Method of Apportionment and Manner of Collerciton of Special Tax
October 11, 2017
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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 Special 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.B.1.a and 4.B.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.B.1.a and 4.B.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.
Resolution No,. 10844 (2017) Series
EXHIBIT
Avila Ranch CFD No. 2017-1 (Services)
Rate and Method of Apportionment and Manner of Collerciton of Special Tax
October 11, 2017
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2. Assignment of the Maximum Annual Special 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-Exempt Parcel to a Taxable 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.B.
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.
5. 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.
Resolution No,. 10844 (2017) Series
EXHIBIT
Avila Ranch CFD No. 2017-1 (Services)
Rate and Method of Apportionment and Manner of Collerciton of Special Tax
October 11, 2017
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B. Assignment 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 5. 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.
Resolution No,. 10844 (2017) Series
EXHIBIT
Avila Ranch CFD No. 2017-1 (Services)
Rate and Method of Apportionment and Manner of Collerciton of Special Tax
October 11, 2017
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E. Sum the amount determined in Sections 6.B and 6.D 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.
8. 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.
Resolution No,. 10844 (2017) Series
EXHIBIT
DRAFTAttachment 1Avila Ranch CFD No. ___Maximum Annual Special Tax - Base Year of FY 2018-19No. ofServicesInfrastructureMaximum AnnualLand Use CategoryUnitsSpecial TaxSpecial TaxSpecial Tax[1][2] [3][4]Single Family Residential - 1,500 Sq. Ft.322 $2,749.80$300.00 $3,049.80Single Family Residential - <1,500 Sq. Ft.76 $1,832.86$200.00 $2,032.86Multifamily Residential - 1,500 Sq. Ft.38 $2,749.80$300.00 $3,049.80Multifamily Residential - < 1,500 Sq. Ft.252 $1,832.86$200.00 $2,032.86Affordable Multifamily Residential32$916.43$100.00 $1,016.43Undeveloped Parcels [5]Other Land Uses$0.00$0.00$0.00Public 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 2027-28. This Special Tax will no longer be collectedfollowing FY 2027-28.[4] Beginning with FY 2028-29, 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 2027-28..[5] Undeveloped Parcels are Final Map Parcels without a Building Permit.Prepared by EPS 8/18/2017F:\Active Projects\162000\161181 Avila Ranch CFD Tecgnical Support\Models\161181 ModelResolution No,. 10844 (2017) Series EXHIBIT
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.
Resolution No,. 10844 (2017) Series
EXHIBIT
Resolution No,. 10844 (2017) Series EXHIBIT