AMENDED DISTRICT REPORT
City of Fresno
Community Facilities District No. 11
Annexation No. 37
Final Tract Map No. 6410
NOTE: THIS REPORT FOR ANNEXATION
NO. 37 SUPERCEDES THE REPORT FILED
WITH THE CITY CLERK ON MARCH 31, 2011
City of Fresno
Community Facilities District No. 11
Annexation No. 37
COMMUNITY FACILITIES DISTRICT REPORT
CONTENTS
INTRODUCTION
A. Revised Description of Services
B. Existing Annexation Map No. 37 Boundaries
C. Revised Cost Estimate
D. Revised Description of Facilities
E. Description of the Proposed Shared Facilities
* * * * * * * * * * * * * * *
EXHIBIT A – Revised Description of the Proposed Services EXHIBIT B – Revised Rate and Method of Appropriation
EXHIBIT C – Proposed Description of Facilities to be Added by the Amended Annexation No. 37
City of Fresno
Community Facilities District No. 11
Annexation No. 37
INTRODUCTION
The City Council of the City of Fresno (“City”) did, pursuant to the provision of the City of Fresno Special Tax Financing Law, Chapter 8, Division 1, Article 3, of the Fresno Municipal Code (“City Law”), on June 20, 2024, adopt Resolution No. 2024-127 entitled “Resolution of Consideration to Change the Types of Services, Change the Rate and Method of Apportioning the Special Tax and Establishing a New Maximum Special Tax for Final Tract Map No. 6410, Annexation No. 37 of the City of Fresno Community Facilities District No. 11” (“CFD No. 11”). In Resolution No. 2024-127 the City expressly ordered the preparation of a written Amended Community Facilities District Report (“Amended District Report”), for the Annexation No. 37 of CFD No. 11.
The Resolution No. 2024-127 ordering the Amended District Report directed that the Amended District Report generally contain the following:
1. A description of the s ervices by type which will be required to adequately meet the needs of CFD No. 11, Annexation No. 37; and
2. An estimate of the fair and reasonable cost of the s ervices including therewith.
For particulars, reference is made to Resolution No. 2024-127 for Annexation No. 37 of CFD No. 11, as previously approved and adopted by the City and on file in the City Clerk’s Office.
NOW, THEREFORE, I, the Public Works Direct or of the City of Fresno, do hereby submit the following data:
A. DESCRIPTION OF SERVICES. A general description of the proposed services are as shown in Exhibit “A” attached hereto and hereby made a part hereof.
B. EXISTING ANNEXATION MAP NO. 37 BOUNDARIES. The boundaries, shown o n Annexation Map No. 37, are those properties and parcels in which special taxes may be levied to pay for the costs and expenses of the facilities and services. The boundaries are as described on Annexation Map No. 37, recorded February 17, 2009 in the Fresno County Recorder’s Office in Book 43 at page 20 of Maps of Assessment and Community Facilities Districts.
C. REVISED COST ESTIMATE. The revised cost estimate for the facilities for Annexation No. 37 is set forth in Exhibit B attached hereto and hereby made a part hereof.
EXHIBIT A
A-1
City of Fresno
Community Facilities District No. 11
Annexation No. 37
REVISED
Description of Services to be Financed by Community Facilities District No. 11 for Annexation No. 37 (Final Tract Map No. 6410)
The operations and reserves for the maintenance of certain required improvements (Services) that are to be financed by Community Facilities District No. 11 (CFD No. 11) for Final Tract Map No. 6410, Annexation No. 37 are generally as described below.
The Services will include all costs (including reserves for replacement) attributable to maintaining, servicing, cleaning, repairing and/or replacing landscaped areas and trees in public street right s-of-way, public landscap e easements , public open spaces and other similar landscaped areas officially dedicated for public use.
General maintenance will include, without limitation, mowing, edging, fertilizing, aerating and watering grass areas, repairing and replacing irrigation systems as necessary; staking, pruning, replacing and spraying of trees and shrubs; removing litter, debris, and garbage.
Services shall include all costs attributable to cleaning, maintaining, servicing, repairing and/or replacing all ground level infrastructure (including reserves for replacement) within dedicated public easements and outlots. Such facilities include, without limitation, concrete curbs, gutters, valley gutters, curb ramps and sidewalks, street name signage , street lighting, and local street paving associated with this subdivision. Such facilities may also include, without limitation, all hardscaping and park amenities and structures associated with the subdivision.
Services shall include all costs attributable to street lighting services.
Maintenance costs will include a proportionate share of all other expenses that the City of Fresno (City) may incur in administering CFD No. 11.
All Services shall be provided by the City, with its own forces or by contract with third parties, or any combination thereof, to be determined entirely by the City.
Nothing in this exhibit or any other exhibit or provision of th is Resolution shall be construed as committing the City or CFD No. 11 to provide all of the authorized Services or to provide for the payment of or reimbursement for all of the authorized incidental expenses. The provision of Services and/or payment or reimbu rsement of incidental expenses shall be subject to the successful annexation of Annexation No. 37 to CFD No. 11 and the availability of sufficient proceeds of Special Taxes within CFD No. 11.
EXHIBIT A
A-2
City of Fresno
Community Facilities District No. 11
Formation
Description of Services currently financed by Community Facilities District No. 11
The services that are to be financed (Services) by Community Facilities District No. 11 (CFD No. 11) are any and all Services defined by City of Fresno Speci al Tax Financing Law (Chapter 8, Division 1, Article 3 of the Fresno Municipal Code) and the Mello-Roos Community Facilities Act of 1982 (Chapter 2.5 commencing with Section 53311 , of Part 1, Division 2, Title 5 of the California Government Code.)
I. Services may include all costs attributable to maintaining, servicing, cleaning, repairing and/or replacing all facilities, including hardscaping, in landscaped areas (may include reserves for replacement) in public street rights -of-way, public landscape easements, public trail a reas, parkways, and other similar landscaped areas officially dedicated for public use.
II. General maintenance will include, without limitation, mowing, edging, fertilizing, seeding, aerating, and watering grass areas; repairing and replacing irrigation systems as necessary; staking, pruning, replacing and spraying of trees and shrubs; repairing and replacing paths, walkways and trails; removing litter, debris, and garbage.
II. Services may include all costs attributable to cleaning, maintaining, servicing, repairing and/or replacing all local ground level street infrastructure (may include reserves for replacement) within local street rights -of-way. Such facilities may include, without limitation, str eet paving, curbs and gutters, sidewalks, street lighting, hydrants, inlets, street trees and street furniture.
III. Services may include costs attributable to police, fire, traffic control, street lighting and recreational services.
Maintenance costs will also include a proportionate share of all other expenses that the City of Fresno (City) may incur in administering the CFD No. 11.
All Services shall be provided by the City, with its own forces or by contract with third parties, or any combination thereof, to be determined entirely by the City.
Nothing in this exhibit or any other exhibit or provision of this resolution shall be construed as committing the City or CFD No. 11 to provide all of the authorized Services or to provide for the payment of or reimbursement for all of the authorized incidental expenses. The provision of Services and/or payment or reimbu rsement of incidental expenses shall be subject to the continued existence of CFD No. 11 and the availability of sufficient proceeds of special taxes within the CFD No. 11.
EXHIBIT B
B-1
City of Fresno
Community Facilities District No. 11
Annexation No. 37
REVISED
Rate and Method of Apportionment of Special Tax
Cost Estimate
The estimate breaks down the costs of providing 1 year’s service for FY 2024-2025.
ITEM DESCRIPTION ESTIMATED COST
1 Landscape Operational Costs $17,716.00
2 Other Operational Costs $643.00
3 Reserve for Replacement $27,102.00
4 Incidental Expenses $1,095.00
Total $46,556.00
Subdivision Appropriation Limit
FINAL
TRACT
MAP
NO.
MAX. SPECIAL
TAX PER
RESIDENTIAL
UNIT
TOTAL
TAXABLE
UNITS
APPROPRIATION
LIMIT
SUBDIVIDER
6410
$637.74
73 $500,000.00
DR Horton CA3 Inc
EXHIBIT B
B-2
City of Fresno
Community Facilities District No. 11
Annexation No. 37
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, including property su bsequently 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 o n 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 the 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 residential 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 Rate 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
B-3
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 t ax, determined in accordance with Section C, which can be levied in any Fiscal Year.
“Proportionately” means, in any fiscal year, that the ratio of the actual Special Tax to the Maximum Special Tax is equal for all assessor’s parcels in CFD No. 11.
“Public Property ” means any proper ty within the boundaries of CFD No. 11 that is owned by the federal government, the State of California 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 include single-family unattached homes, condominiums, town homes, duplex, triplex and fourplex units, and individual apartment units in a multi -family building. For purposes of the levy of special taxes pursuant to Section C below, “Residential Units” shall include dwelling units already built on taxable p roperty 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 y ear to (i) pay authorized maintenance and improvement expenses, (ii) pay administrative expenses of CFD No. 11, and (iii) cure any d elinquencies 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 fiscal y ear 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 the latest equalized county assessment roll as a unit or as contiguous units, for 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 defined in Section 4125 of the Civil Code, a community apartment project, as defined in Section 4105 of the Civil Code.
EXHIBIT B
B-4
“Taxable Property” means all of the assessor’s parcels within the boundaries 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 shall 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 o r buildings have been built on an assessor’s parcel, the City or its designee shall determine the 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 dividing 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 assessor’s parcel in CFD No. 11 shall be specific to each final map within CFD No. 11. When a dditional 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 2024-2025 for a residential unit within Final T ract Map No. 6410 is identified in Table 1 below:
Table 1
Maximum Special Tax
(Fiscal Year 2024-2025)*
Final Tract Map Number**
Maximum Special Tax
6410
$637.74 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 period (December through December) as published in the Engineering News Record , or published in a comparable index if the Engineering News Record is discontinued or otherwise not available. Each annual adjustment of the MST shall 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
B-5
D. METHOD OF LEVY AND COLLECTION OF THE SPECIAL TAX
Commencing with Fiscal Year 2024-2025, the Special Tax shall be levied on all taxable parcels as follows:
Step 1: Determine the Special Tax Requirement (as defined in Section A above) for the fiscal year in which the Special Tax will be collected;
Step 2: Calculate the total special tax revenues that could be collected from taxable property within CFD No. 11 based on applying the Maximum Special Tax rates determined pursuant to Section C above to the number of residential units on each parcel of taxable 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 the amount calculated in Step 2, levy the Special Tax proportionately against 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 in the same manner and at the same time as ordinary ad valorem property taxes, provided, 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, and properties receiving a welfare exemption under subdivision (g) of Section 214 of the Revenue and Taxation Code. In addition, no Special Tax shall be levied on excluded parcels or parcels that are determined not to be developable lots.
EXHIBIT B
B-6
ATTACHMENT 1
City of Fresno
Community Facilities District No. 11
Annexation No. 37
Excluded Parcels
THERE ARE NO EXCLUDED PARCELS IN
FINAL TRACT MAP NO. 6410
EXHIBIT C
C-1
City of Fresno
Community Facilities District No. 11
Annexation No. 37
Description of Facilities to be added by Annexation No. 37 and maintained by Community Facilities District No. 11.
The proposed facilities to be maintained shall consist of:
1. The landscaping , trees, and irrigation systems within the public street rights-of-way, public landscape easements, and Outlots within and adjacent to this subdivision.
2. The concrete curbs and gutters, valley gutters, sidewalks and curb ramps , hardscaping and park amenities, local street paving, street name signage and street lights within and adjacent to this subdivision.
These facilities are generally located as shown on the attached revised Feature M ap (page C-2.)
Plans and specifications for the existing improvements are filed herewith and are incorporated herein by reference to the items as listed and enumerated in the documents as described below:
All facilities to be maintained are as shown on the Street, Street Light and Landscaping and Irrigation Construction Plans as approved by and on file with the City of Fresno, Public Works Department for Final Tract Map No. 6410.
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45464748495051525354555657585960616263646566676869
70717273
EAST CHURCH AVENUESOUTH PEACH AVENUEEAST TOWER AVENUE
SOUTH BUSH AVENUE
EAST BELGRAVIA AVENUE
SOUTH ADRIAN AVENUE
SOUTH HOMSY AVENUE
OUTLOT C
OUTLOT B
OUTLOT DOUTLOT EOUTLOT F
OUTLOT A
SOUTH WALDBY AVENUE
REVISED FEATURES
BUFFERS/PARKWAYS/OUTLOTSTREES & SHRUBS = 31,080 SF
N
STREET LIGHTS: LOCAL STREET PAVEMENT:CONCRETE IMPROVEMENTS:LANDSCAPE AND IRRIGATION:CURB & GUTTER = 5,524 LFVALLEY GUTTER = 2,780 SFSIDEWALK & CURB RAMPS = 40,881 SFOUTLOT HARDSCAPE AND AMENITIES:SMALL TREES = 24 EACHLARGE TREES = 44 EACH*DECOMPOSED GRANITE = 524 CF*TABLES = 2 EACH*BENCHES = 5 EACH*TRASH RECEPTACLE = 1 EACH*BLOCK WALL = 1,012 LF INTERIOR RESIDENTIAL = 81,154 SFTRAIL = 12,236 SFSTANDARD = 19 EACHTRAIL = 9 EACH LAND PLANNING & SUBDIVISION INSPECTION SECTIONFEATURES TO BE ADDED BY ANNEXATION NO. 37COMMUNITY FACILITIES DISTRICT NO. 11TRACT 6410, NO PHASES