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Date Adopted:
Date Approved:
Effective Date:
City Attorney Approval:
HT Ordinance No.
BILL NO. ________
ORDINANCE NO. ________
AN ORDINANCE OF THE CITY OF FRESNO, CALIFORNIA,
LEVYING A SPECIAL TAX FOR THE PROPERTY TAX
YEAR 2023-2024 AND FUTURE TAX YEARS WITHIN AND
RELATING TO COMMUNITY FACILITIES DISTRICT NO. 11,
ANNEXATION NO. 146
WHEREAS, on August 10, 2023, the Council of the Cit y of Fresno (Council) adopted Council Resolution No. 2023 -______, a reso lution of the Council annexing territory to Community Facilities District No. 11 a s Annexation No. 146, authorizing the levy of a special tax therein to pay for certain fa cilities and services for Annexation No. 146, and preliminarily establishing an appropriatio ns limit therefore (Annexation Resolution), pursuant to the City of Fresno Special Tax Financing Law, Chapter 8, Division 1, Article 3, of the Fresno Municipal Code (City Law); and WHEREAS, by Council Resolution No. 2023 -______, the Council called a special election on the proposition on levying a special ta x and establishing an appropriations limit within Annexation No. 146; and
WHEREAS, on August 10, 2023, an election was held w ithin Annexation No. 146 and, as required by City Law, the ballot measure was passed and approved by more than two-thirds of the votes cast.
THE COUNCIL OF THE CITY OF FRESNO DOES ORDAIN AS FOLLOWS:
1. Pursuant to City Law, and in accordance with the Rate and Method of Apportionment of Special Tax as shown in Exhibit B to the Annexation Resolution, which is attached hereto for reference purposes, a specia l tax is hereby authorized and levied
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on all taxable parcels within Annexation No. 146 fo r the 2023-2024 fiscal year and for each future fiscal year at the same or at a rate lo wer than the maximum rate of tax provided in Exhibit B to the Annexation Resolution. The special taxes levied in any fiscal year on any parcel within Annexation No. 146 shall not exceed the maximum special tax specified in Exhibit B of the Annexation Resolution, which is attached hereto for reference purposes.
2. The Public Works Director or designee is authori zed and directed, with the aid of the appropriate officers and agents of the C ity of Fresno (City), to determine each year, the Special Tax Requirement (as that term is defined in Exhibit B of the Annexation Resolution), to prepare the annual special tax roll in the amount of Special Tax Requirement in accordance with said Exhibit B and, without further action of this Council, to provide all necessary and appropriate informatio n to the County of Fresno (County) Auditor in the form, and within the time, necessary to effect the correct and timely billing and collection of the special tax on the secured property tax roll of the County. The special tax shall be levied and collected in the same manne r, shall be subject to the same penalties and the same lien priority, and the same procedure and sale for delinquency, as for ad valorem taxes. Notwithstanding the foreg oing, as set forth in the Annexation Resolution and City Law, this Council reserves the right to use any method of collecting the special tax, which the Council, from time to ti me, may determine to be in the best interests of the City including, without limitation , direct billing by the City to the property owners and supplemental billing. The Public Works Director or designee is further authorized and directed to furnish the notices of s pecial tax required by Section 53340.2 of the California Government Code.
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3. The appropriate officers and agents of the City are further authorized and directed to adjust the special tax roll before the final posting of the special taxes to the County tax roll each fiscal year, as necessary to a chieve a correct match of the special tax levy with the county assessor’s parcel numbers finally used by the County in sending out property tax bills.
4. If a court of competent jurisdiction finds any p art of this Ordinance to be invalid or the special tax to be inapplicable to or unreasonable for any particular parcel, the balance of this Ordinance and the application o f the special tax to the remaining parcels shall not be affected and shall remain in full force and effect.
5. This Ordinance shall take effect and be in force immediately upon the date of final passage, as a tax measure, pursuant to City Charter, Article VI, Section 610.
Attachment:
Exhibit B - Rate and Method of Apportionment of Special Tax
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* * * * * * * * * * * * * *
STATE OF CALIFORNIA )
COUNTY OF FRESNO ) ss.
CITY OF FRESNO )
I, TODD STERMER, City Clerk of the City of Fresno, certify that the foregoing resolution was adopted by the Council of the City of Fresno, at a regular meeting held on the day of 2023.
AYES :
NOES :
ABSENT :
ABSTAIN :
Mayor Approval: , 2023
Mayor Approval/No Return: , 2023
Mayor Veto: , 2023
Council Override Vote: , 2023
TODD STERMER, CMC
City Clerk
BY:
Date
Deputy
APPROVED AS TO FORM:
ANDREW JANZ
City Attorney
BY:
Heather Thomas Date
Deputy City Attorney
EXHIBIT B
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City of Fresno
Community Facilities District No. 11
Annexation No. 146
Rate and Method of Apportionment of Special Tax
Cost Estimate
The estimate breaks down the costs of providing 1 y ear’s service for FY 2023-2024 for Final Tract Map No. 6383 (99 lots), Phase II of Ves ting Tentative Tract Map No. 6201.
Final Tract Map No. 6383’s costs include services for Final Tract Map No. 6383 and Final Tract Map No. 6383’s share of services provided to Vesting Tentative Tract Map No. 6201. Vesting Tentative Tract Map No. 6201 totals 2 57 lots (counting the 99 from Tract No. 6383). The final maps within Vesting Tentative Tract Map No. 6201 are to share equally for a portion of the cost of Services by Co mmunity Facilities District No. 11 as calculated with Final Tract Map No. 6201 (Annexatio n No. 129) and Phase III of VTTM 6201. Final Tract Map No. 6383 and Phase III will p ay additional costs due to added facilities for those phases.
ITEM DESCRIPTION ESTIMATED COST
1 Landscape Operational Costs $32,212.00
2 Other Operational Costs $707.00
3 Reserve for Replacement $28,680.00
4 Incidental Expenses $1,485.00
Total $63,084.00
Subdivision Appropriation Limit
FINAL
TRACT
MAP
NO.
MAX. SPECIAL
TAX PER
RESIDENTIAL
UNIT
TOTAL
TAXABLE
UNITS
APPROPRIATION
LIMIT
SUBDIVIDER
6383
$637.21
99 $500,000.00
Wilson Premier
Homes Inc.
EXHIBIT B
B-2
City of Fresno
Community Facilities District No. 11
Annexation No. 146
Rate and Method of Apportionment of Special Tax
A Special Tax applicable to each assessor’s parcel in Community Facilities District No. 11 (CFD No. 11) shall be levied and collected according to the tax liability determined by the City Council of the City of Fresno, through the application of the appropriate amount or rate for taxable property, as described below. All of the property in CFD No. 11, unless exempted by law or by the provisions of Section E below, shall be taxed for the purposes, to the extent, and in the manner herein provided, i ncluding property subsequently annexed to CFD No. 11 unless a separate Rate and Method of Apportionment of Special Tax is adopted for the annexation area.
A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
“Assessor’s Parcel” or “Parcel” means a lot or parcel shown on an assessor’s parcel map with an assigned assessor’s parcel number.
“Assessor’s Parcel Map” means an official map of the County Assessor of th e County of Fresno designating parcels by assessor’s parcel number.
“City” means the City of Fresno.
“City Law” means the City of Fresno Special Tax Financing Law, Chapter 8, Division 1, Article 3, of the Fresno Municipal Code.
“Council” means the City Council of the City of Fresno, acting as the legislative body of CFD No. 11.
“Developable Lot” means a lot that is anticipated development of res idential or non- residential uses, and which is not an outlot, remainder parcel or other parcel which is not intended to be developed or which must be further subdivided before being developed.
“Excluded Parcels” means those assessor’s parcels identified as ineligible for inclusion in CFD No. 11 as shown in “Attachment 1” of this Ra te and Method of Apportionment of Special Tax.
“Final Map” means a final map, or portion thereof, approved by the Council of the City of Fresno pursuant to the Subdivision Map Act (California Government Code Section 66410 et seq.) that creates individual developable lots for which building permits may be issued.
The term “Final Map” shall not include any assessor ’s parcel map or subdivision map or
EXHIBIT B
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portion thereof that does not create individual developable lots for which a building permit may be issued, including assessor’s parcels that are designated as remainder parcels.
“Fiscal Year” means the period starting April 1 and ending on the following March 31.
“Maximum Special Tax” means the maximum special tax, determined in accor dance with Section C, which can be levied in any Fiscal Year.
“Proportionately” means, in any fiscal year, that the ratio of the a ctual Special Tax to the Maximum Special Tax is equal for all assessor’s parcels in CFD No. 11.
“Public Property” means any property within the boundaries of CFD No. 11 that is owned by the federal government, the State of Calif ornia or other local governments or public agencies.
“Reserve for Replacement” means a reasonable reserve pursuant to Fresno Municipal Code 8-1-303(e) (4), as a service cost or expense and not as payment for public facilities under Government Code Section 53321(d).
“Residential Unit” means a residential dwelling unit and shall includ e single-family unattached homes, condominiums, town homes, duplex, triplex and fourplex units, and individual apartment units in a multi-family buildi ng. For purposes of the levy of special taxes pursuant to Section C below, “Residential Units” shall include dwelling units already built on taxable property in CFD No. 11, as well as dwelling units planned, but not yet built, when the special tax is levied each fiscal year.
“Shared Services” means the costs of services are paid equally by the property owners of two or more subdivisions.
“Special Tax” means any special tax to be levied each fiscal year on assessor’s parcels of taxable property to fund the Special Tax Requirement as defined below.
“Special Tax Requirement” means the amount necessary in any fiscal year to ( i) pay authorized maintenance and improvement expenses, (ii) pay administrative expenses of CFD No. 11, and (iii) cure any delinquencies in the payment of special taxes levied in prior fiscal years or (based on delinquencies in the payment of special taxes which have already taken place) are expected to occur in the f iscal year in which the tax will be collected.
“Subdivision” means the division, by any subdivider, of any unit or units of improved or unimproved land, or any portion thereof, shown on t he latest equalized county assessment roll as a unit or as contiguous units, f or the purpose of sale, lease, or financing whether immediate or future. Property shall be considered as contiguous units, even if it is separated by roads, streets, utility easement or railroad rights-of-way. “Subdivision” includes a condominium project, as de fined in Section 4125 of the Civil Code, a community apartment project, as defined in Section 4105 of the Civil Code.
EXHIBIT B
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“Taxable Property” means all of the assessor’s parcels within the bou ndaries of CFD No. 11 which are not exempt from the special tax pursuant to law or Section E below.
B. CALCULATION OF RESIDENTIAL UNITS
On April 1 of each fiscal year, the City of Fresno (City) or its designee shall determine how many residential units are built, or allowed to be built, on assessor’s parcels within CFD No. 11. For parcels of undeveloped property zoned for development of single-family units attached, the number of residential units sha ll be determined by referencing the condominium plan, apartment plan site plan or other development plan, or by assigning the maximum allowable units permitted based on the underlying zoning for the parcel.
Once a single-family attached building or buildings have been built on an assessor’s parcel, the City or its designee shall determine th e actual number of residential units contained within the building or buildings, and the special tax levied against the parcel in the next fiscal year shall be calculated by dividin g the Special Tax Requirement by the actual number of residential units not to exceed the Maximum Special Tax per residential unit identified for the final map in Section C, Table 1 below.
C. MAXIMUM SPECIAL TAX
The Maximum Special Tax (MST) applicable to each as sessor’s parcel in CFD No. 11 shall be specific to each final map within CFD No. 11. When additional property is annexed to CFD No. 11, the rate and method adopted for the annexed property shall reflect the MST for the final map or final maps then annexed. The Maximum Special Tax for Fiscal Year 2023-2024 for a residential unit wi thin Final Tract Map No. 6383 is identified in Table 1 below:
Table 1
Maximum Special Tax
(Fiscal Year 2023-2024)*
Final Tract Map Number**
Maximum Special Tax
6383
$637.21 per Residential Unit
*Beginning in January of each year, the MST will be adjusted upward annually by 2% or by the rise of the Construction Cost Index (CCI), if it exceeds 2%, for the San Francisco Region for the prior 12-month per iod (December through December) as published in the Engineering News Reco rd, or published in a comparable index if the Engineering News Record is discontinued or otherwise not available. Each annual adjustment of the MST sh all become effective on the subsequent July 1.
** A Special Tax shall be levied on all parcels within an identified final map except excluded parcels as identified in Attachment 1.
EXHIBIT B
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D. METHOD OF LEVY AND COLLECTION OF THE SPECIAL TAX
Commencing with Fiscal Year 2023-2024, the Special Tax shall be levied on all taxable parcels as follows:
Step 1: Determine the Special Tax Requirement (as d efined in Section A above) for the fiscal year in which the Special Tax will be collected;
Step 2: Calculate the total special tax revenues th at could be collected from taxable property within CFD No. 11 based on applyin g the Maximum Special Tax rates determined pursuant to Section C above to the number of residential units on each parcel of taxab le property in CFD No. 11;
If the amount determined in Step 1 is greater than or equal to the amount calculated in Step 2, levy the Maximum Special Tax set forth in Table 1 above on all parcels of taxable property in CFD No. 11;
If the amount determined in Step 1 is less than th e amount calculated in Step 2, levy the Special Tax proportionately aga inst all parcels of taxable property up to 100% of the Maximum Special Tax for each subdivision as identified in Table 1, until the amount of the Special Tax levy equals the Special Tax Requirement for that fiscal year.
The Special Tax for CFD No. 11 shall be collected i n the same manner and at the same time as ordinary ad valorem property taxes, provide d, however, that CFD No. 11 may (under the authority of Government Code 53340), in any particular case, bill the taxes directly to the property owner off of the County of Fresno tax roll, and the Special Taxes will be equally subject to penalties and foreclosure if delinquent.
E. EXEMPTIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no Special Tax shall be levied on parcels that have been conveyed to a public agency, except as otherwise provided in City Law, a nd properties receiving a welfare exemption under subdivision (g) of Section 214 of t he Revenue and Taxation Code. In addition, no Special Tax shall be levied on exclude d parcels or parcels that are determined not to be developable lots.
EXHIBIT B
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ATTACHMENT 1
City of Fresno
Community Facilities District No. 11
Annexation No. 146
Excluded Parcels
THERE ARE NO EXCLUDED PARCELS IN
FINAL TRACT MAP NO. 6383