3. Proposition.
a. Pursuant to Sections 53325.7, 53326 and 53353.5 of the Act, the proposition relating to the levy of the Special Tax and the proposition relating to the establishment of the appropriations limit shall be combined into one ballot proposition and shall be submitted to the qualified electors of the District as required by the Act.
b. If the combined proposition for the levy of the Special Tax and the establishment of the appropriations limit receives the approval of more than two-thirds of the votes cast on the proposition, the Special Tax may be levied and the appropriations limit may be established as provided for in the Resolution of Formation.
c. The amount, method of collection and purpose of the Special Tax are specified in the Resolution of Formation, on file in the office of the City Clerk and by this reference incorporated herein.
d. The proposition to be submitted to the voters of the District at such special election shall be as follows:
Shall special taxes with a rate and method of apportionment (“RMA”) attached hereto as Exhibit A and incorporated herein and made a part of this ballot measure and as also set forth in Exhibit “B” to the resolution entitled “Resolution of Formation of the City Council of the City of Grand Terrace to Establish City of Grand Terrace Community Facilities District No. 2025-1 (Public Maintenance Services), to Establish an Appropriations Limit therefor, to Authorize the Levy of a Special Tax Therein, and to Submit the Establishment of an Appropriations Limit and the Levy of a Special Tax to the Qualified Electors Thereof” (the “Resolution of Formation”) be levied annually in perpetuity on taxable property within City of Grand Terrace Community Facilities District No. 2025-1 (Public Maintenance Services), to pay for the maintenance of landscaping, lighting, streets and drainage, and incidental expenses related thereto, and shall the appropriations limit be established, all as set forth in the Resolution of Formation?
4. Electors Determined. The City Council finds that 12 persons have not been registered to vote within the territory of the District for each of the 90 days preceding the close of the Public Hearing and that pursuant to Section 53326 of the Act, the vote in the special election called by this Resolution shall be by the landowners of the District whose property would be subject to the special taxes if they were levied at the time of the election, and each landowner shall have one vote for each acre, or portion thereof, which he or she owns within the District which would be subject to the proposed special taxes if they were levied at the time of the election.
5. Conduct of Election. Except as otherwise provided in Section 6 hereof, the special election shall be conducted by the City Clerk in accordance with the provisions of the California Elections Code governing mail ballot elections of cities, and particularly the provisions of Division 4 (commencing with Section 4000), of that Code, insofar as they may be applicable.
6. Election Procedures.
a. The procedures to be followed in conducting the special election on the proposition described in Section 3 shall be as provided in the Resolution of Formation. It is hereby acknowledged that the City Clerk has on file a copy of the Resolution of Formation.
b. The City Council hereby finds that the qualified electors of the CFD have waived the time limits for conducting the special election by unanimous written consent.
7. Concurrence of City Clerk. The City Council hereby finds and determines that the City Clerk has concurred in the shortened time for the election, pursuant to Section 53326 of the Act.
PASSED, APPROVED and ADOPTED this 11th day of March, 2025 by the following votes:
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST:
__________________________ __________________________
Daysi Alcocer Bill Hussey
City Clerk Mayor, City of Grand Terrace
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF GRAND TERRACE )
I, Daysi Alcocer, City Clerk of the CITY OF GRAND TERRACE, CALIFORNIA, DO HEREBY CERTIFY that the foregoing Resolution, being Resolution No. 2025- ______ was duly passed, approved, and adopted by the City Council, approved and signed by the Mayor, and attested by the City Clerk, all at the regular meeting of said City Council held on the 11th day of March 2025, and that the same was passed and adopted by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Executed this 11th day of March 2025, at Grand Terrace, California. _________________________________
Daysi Alcocer
City Clerk for the City of Grand Terrace
[SEAL]
RESOLUTION NO. 2025 - XX
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF GRAND TERRACE
DECLARING THE RESULTS OF A SPECIAL ELECTION IN CITY OF GRAND TERRACE COMMUNITY FACILITIES DISTRICT NO. 2025-1 (PUBLIC MAINTENANCE SERVICES)
AND DIRECTING THE RECORDING OF A NOTICE OF SPECIAL TAX LIEN WHEREAS, in proceedings heretofore conducted by the City Council of the City of Grand Terrace (the “City Council”) pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, commencing with Section 53311, of the California Government Code (the “Act”), the City Council adopted Resolution No. 2025-XX on March 11, 2025, entitled “Resolution of the City Council of the City of Grand Terrace Calling a Special Election and Submitting to the Qualified Electors of City of Grand Terrace Community Facilities District No. 2025-1 (Public Maintenance Services) Propositions Regarding the Establishment of an Appropriations Limit and the Annual Levy of a Special Tax within the Community Facilities District” (the “Resolution Calling Election”), calling for a special election (the “Special Election”) of the qualified electors within Community Facilities District No. 2025-1 (Public Maintenance Services) (the “District”); and WHEREAS, pursuant to the terms of the Resolution Calling Election, which are by this reference incorporated herein, the Special Election was held on March 11, 2025, and the City Clerk has on file a Certificate of the City Clerk as to the Results of the Canvass of the Election Returns (the “Certificate”), a copy of which is attached hereto as Exhibit A and by this reference incorporated herein; and
WHEREAS, this City Council has reviewed said Certificate and hereby approves it.
NOW, THEREFORE, BE IT RESOLVED that the City Council of the City of Grand Terrace does hereby resolve, determine and order as follows:
1. Recitals. The above recitals are all true and correct.
2. Ballot Measure. The ballot measure (the “Ballot Measure”) presented to the qualified electors is set forth in Exhibit A attached hereto and by this reference incorporated herein.
3. Election Results. The results of the Special Election are as set forth in the Certificate on file with the City Clerk and attached hereto as Exhibit A. Pursuant to the Certificate, the Ballot Measure presented at the Special Election was approved by the qualified electors of the District.
4. Ballot Measure Authorized. This City Council, acting in its capacity as legislative body of the District, is hereby authorized to levy on the land within the District the special tax described in the Ballot Measure for the purposes described therein and to take the necessary steps to levy the special tax authorized by the Ballot Measure. The appropriations limit as specified in the Ballot Measure is hereby established.
5. Finding of Validity. It is hereby found that all prior proceedings and actions taken by this City Council with respect to the District were valid and in conformity with the Act.
6. Notice of Special Tax Lien. The City Clerk is hereby directed to record in the office of the County Recorder of the County of San Bernardino within fifteen days of the date
hereof a notice of special tax lien with respect to the District in substantially the form required by California Streets and Highways Code Section 3114.5.
PASSED, APPROVED and ADOPTED this 11th day of March, 2025 by the following votes:
AYES:
NOES:
ABSENT:
ABSTAIN:
ATTEST:
__________________________ _________________________
Daysi Alcocer Bill Hussey
City Clerk Mayor, City of Grand Terrace
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO )
CITY OF GRAND TERRACE )
I, Daysi Alcocer, City Clerk of the CITY OF GRAND TERRACE, CALIFORNIA, DO HEREBY CERTIFY that the foregoing Resolution, being Resolution No. 2025- ______ was duly passed, approved, and adopted by the City Council, approved and signed by the Mayor, and attested by the City Clerk, all at the regular meeting of said City Council held on the 11th day of March 2025, and that the same was passed and adopted by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Executed this 11th day of March 2025, at Grand Terrace, California. _________________________________
Daysi Alcocer
City Clerk for the City of Grand Terrace
[SEAL]
EXHIBIT A
CITY OF GRAND TERRACE
COMMUNITY FACILITIES DISTRICT NO. 2025-1
(PUBLIC MAINTENANCE SERVICES)
CERTIFICATE OF THE CITY CLERK AS TO THE
RESULTS OF THE CANVASS OF THE ELECTION RETURNS
I, Daysi Alcocer, City Clerk of the City of Grand Terrace, hereby certify that I canvassed the returns of the Special Election in the City of Grand Terrace Community Facilities District No. 2025-1 (Public Maintenance Services) (the “District”), that the election was held in the Chambers of the City Council at 22795 Barton, Grand Terrace, California 92313 on March 11, 2025.
I further certify that the total number of ballots cast in said election and the total number of votes cast for and against the measure are full, true and correct:
Measure
Qualified
Eligible
Votes
Votes
Cast Yes No
Shall special taxes with a rate and method of
apportionment (“RMA”) attached hereto as Exhibit A
and incorporated herein and made a part of this ballot
measure and as also set forth in Exhibit “B” to the
resolution entitled “Resolution of Formation of the City Council of the City of Grand Terrace to Establish City
of Grand Terrace Community Facilities District No.
2025-1 (Public Maintenance Services), to Establish an
Appropriations Limit therefor, to Authorize the Levy of a Special Tax Therein, and to Submit the
Establishment of an Appropriations Limit and the Levy
of a Special Tax to the Qualified Electors Thereof” (the “Resolution of Formation”) be levied annually in
perpetuity on taxable property within City of Grand
Terrace Community Facilities District No. 2025-1
(Public Maintenance Services), to pay for the
maintenance of landscaping, lighting, streets and
drainage, and incidental expenses related thereto, and
shall the appropriations limit be established, all as set forth in the Resolution of Formation?
4 IN WITNESS WHEREOF, I HAVE HEREUNTO SET MY HAND this __ day of ______________, 2025.
By: __________________________
Daysi Alcocer
City Clerk
City of Grand Terrace
City of Grand Terrace
Community Facilities District No 2025-1
(Public Maintenance Services)
CFD REPORT
March 2012
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com/financial
TABLE OF CONTENTS
I. INTRODUCTION 1
II. DESCRIPTION OF SERVICES 2
III. COST ESTIMATE 3
IV. DESCRIPTION OF BOUNDARIES 4
V. RATE AND METHOD OF APPORTIONMENT 7
City of Grand Terrace CFD 2025-1 (Public Maintenance Services) 1 I. INTRODUCTION
WHEREAS, the City Council of the City of Grand Terrace (hereinafter referred to as the “Council”), in the State of California, did, pursuant Section 53321.5 of Chapter 2.5 of Part 1, of Division 2, of Title 5 of the Government Code of the State of California, as amended (the “Act”), expressly order the filing of a written Community Facilities District Report (“Report”) with the City of Grand Terrace for a proposed Community Facilities District, which Community Facilities District shall be referred to as Community Facilities District No. 2025-1 (Public Maintenance Services), (hereinafter referred to as the “CFD”); and
WHEREAS, the Report generally contains the following:
A brief description of the public services (the “Services”) which are required to adequately meet the needs of the CFD; and
an estimate of the cost of financing such Services; and the rate and method of apportionment of the special tax in sufficient detail to allow each property owner within the proposed CFD to calculate the Maximum Special Tax that may be levied against their property.
For particulars, reference is made to the Resolution of Intention, Resolution No. 2025- 03, as previously approved. All capitalized terms not defined herein are defined in the Rate and Method of Apportionment of Special Tax section of this Report.
NOW THEREFORE, Willdan Financial Services, the appointed responsible firm directed to prepare the Report, pursuant to the provisions of the Act, does hereby submit said Report.
City of Grand Terrace CFD 2025-1 (Public Maintenance Services) 2 II. DESCRIPTION OF SERVICES
The services (the “Services”) described below are proposed to be financed by City of Grand Terrace Community Facilities District No. 2025-1 (Public Maintenance Services) (the “CFD”). The Services are in addition to those provided in the territory of the CFD before establishing the CFD. The Services do not supplant services already available within the territory of the CFD before establishing the CFD.
Landscaping and Lighting Maintenance: includes the labor, material, administration, personnel, equipment and utilities (i.e., water and power) necessary to maintain public landscaping and lighting improvements for, within, or associated with the CFD, including trees, turf, ground cover, shrubs, weed removal, irrigation systems, sidewalk, drainage facilities, lighting, signs, monuments, graffiti removal, walkways, and associated appurtenant facilities located within, or associated with, the CFD.
Drainage Maintenance: includes the labor, material, testing, reporting, remediation, permitting, general administration, personnel, equipment and utilities necessary to maintain public drainage improvements for, within, or associated with the CFD, including drain inlets, filters, detention basin, storm drain pipeline, and associated appurtenant facilities located within, or associated with, the CFD.
Street Maintenance: includes the labor, material, administration, personnel, equipment and utilities necessary to maintain public streets, streetlights and associated appurtenant facilities for, within, or associated with the CFD, including City overhead costs associated with providing such services within the CFD.
The cost of the Services shall include incidental expenses, including, but not limited to, the costs associated with forming the CFD, determination of the amount of the Special Taxes, collection of the Special Taxes, payment of the Special Taxes, and costs incurred in order to carry out the authorized purposes of the CFD.
All Services shall be provided by the City of Grand Terrace, with its own forces or by contract with third parties, or any combination thereof, to be determined entirely by the City of Grand Terrace.
Nothing in this description of Services or any Resolution of the City Council shall be construed as committing the City or the CFD to provide all of the authorized Services.
The provision of Services shall be subject to the successful formation of the CFD and the availability of sufficient proceeds of special taxes within the CFD. The City may annually prioritize, at its discretion, the authorized Services that would be funded and the amount of the special tax proceeds that it will use for each Service.
The description of the Services, as set forth herein, is general in its nature. The final nature of the Services will be determined upon the City’s approval of services. The approval thereof may show substitutes in lieu of, or modification to, the proposed
City of Grand Terrace CFD 2025-1 (Public Maintenance Services) 3 Services in order to provide the public Services necessitated by development occurring in the CFD, and any such substitution shall not be a change or modification in the proceedings as long as such substitute Services serve a function or provide a service substantially similar to that function served or the service provided by the Services described in this Report.
III. COST ESTIMATE
Cost Estimates for Services
The CFD is being formed to mitigate the financial impact of providing additional Public Services created by new development in the City. The Services are in addition to the Services already provided to the area, if any, before the CFD was created. The initial Maximum Special Tax that may be levied annually for each land use type is shown in Table 1 of the Rate and Method of Apportionment.
The budget below represents the estimated cost of Services within the CFD. The City’s current maintenance contracts and utility rates were used to estimate the initial CFD Budget for Fiscal Year 2025/26 and the corresponding Special Tax rates.
Budget Description
Fiscal Year
2025/26
Estimate
Streetlights $504
Tree Maintenance 1,932
City-maintained Landscaping 2,778
Drainage Facilities 500
Street Maintenance 80
Graffiti Control 140
Total Direct Costs $5,934
Reserve $890
Administration and Incidentals $3,500
Future Rehabilitation Costs $573
Total Estimated Budget $10,896
The estimated budget may increase after Fiscal Year 2025/26 due to cost inflation and any new development and its affiliated new maintenance needs.
For each fiscal year following the Base Year (Fiscal Year 2025/26), the initial Maximum Special Tax rates shall be automatically increased in accordance with the Annual Escalation Factor.
City of Grand Terrace CFD 2025-1 (Public Maintenance Services) 4 IV. DESCRIPTION OF BOUNDARIES
A description of the exterior boundaries of the territory proposed for inclusion in the CFD, including properties and parcels of land proposed to be subject to the levy of a special tax by the CFD, is as shown on the boundary map designated as “PROPOSED BOUNDARIES OF COMMUNITY FACILITIES DISTRICT NO. 2025-1 (Public Maintenance Services),” which is on file in the office of the City Clerk and is shown as follows for reference.
City of Grand Terrace CFD 2025-1 (Public Maintenance Services) 7 V. RATE AND METHOD OF APPORTIONMENT
A Special Tax of City of Grand Terrace Community Facilities District No. 2025-1 (Public Maintenance Services) (“CFD”) shall be levied on all Assessor's Parcels within the CFD and collected each Fiscal Year commencing in Fiscal Year 2025/26 in an amount determined by the Special Tax Administrator through the application of the rate and method of apportionment of the Special Tax set forth below. All of the real property in the CFD, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.
A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
“Act” means the Mello-Roos Community Facilities Act of 1982, being Chapter
2.5, Part 1, Division 2 of Title 5 of the Government Code of the State of California, as amended.
“Administrative Expenses” means the following actual or reasonably estimated costs incurred by the City as administrator of the CFD, provided that such costs are directly related to administration of the CFD: costs to determine, levy and collect the Special Taxes, including an allocable share of the salaries and benefits of City employees, the fees of consultants, and legal counsel; the costs of collecting installments of the Special Taxes upon the general tax rolls, including any charges levied by County departments; and the preparation of required reports and any other costs required to administer the CFD in accordance with the Act, as determined by the City.
“Annual Escalation Factor” means the greater of (i) three percent (3%) or (ii) the Annual percentage increase in the Consumer Price Index for All Urban Consumers for San Bernardino-San Bernardino-Ontario, CA Area (not seasonally adjusted) as determined by the Bureau of Labor Statistics. If said index is discontinued, then an alternative index may be used as determined by the Special Tax Administrator.
“Assessor's Parcel” means a Lot or parcel of land shown on an Assessor's Parcel Map with a parcel number assigned by the Assessor of the County that corresponds to a number shown on the County Assessor’s roll. “Assessor's Parcel Map” means an official map of the Assessor of the County designating parcels by Assessor's Parcel number.
“Attached Residential” means an Assessor’s Parcel of Developed Property, which is not Affordable Housing Property, within the CFD for which a Building Permit has been issued for purposes of constructing a residential structure or structures sharing common walls and/or common spaces, qualified as Attached Residential at the City’s discretion, consisting of two or more Dwelling Units,
City of Grand Terrace CFD 2025-1 (Public Maintenance Services) 8 including, but not limited to duplexes, triplexes, and apartment units, as of June 30th preceding the Fiscal Year in which the Special Tax is being levied. “Base Year” means Fiscal Year 2025/26.
“Building Permit” means a permit issued for new construction of a residential or non-residential structure. For purposes of this definition, “Building Permit” shall not include permits issued solely for grading, utility improvements, or other such improvements that are constructed and installed and are not intended for human occupancy.
“CFD” means City of Grand Terrace Community Facilities District No. 2025-1 (Public Maintenance Services).
“City” means the City of Grand Terrace.
“City Clerk” means the City Clerk for the City or his or her designee. “Council” means the City Council of the City, acting as the legislative body of the CFD.
“County” means the County of San Bernardino, California. “Detached Residential” means an Assessors’ Parcel of Developed Property within the CFD, which is not Affordable Housing Property, for which a Building Permit has been issued for purposes of constructing a residential structure consisting of one single-family detached Dwelling Unit, including Mobile Homes, as of June 30th preceding the Fiscal Year in which the Special Tax is being levied.
“Developed Property” means, for Detached Residential, Attached Residential, or Affordable Housing Property, an Assessor’s Parcel within the CFD for which a Building Permit was issued on or prior to June 30th preceding the Fiscal Year in which the Special Tax is being levied, based on the number of Dwelling Units or Building Square Footage, as applicable, per City or County records for that Assessor’s Parcel.
“Drainage Maintenance Requirement” means for any Fiscal Year in which the Special Taxes are levied, the amount equal to the budgeted costs for providing the labor, material, testing, reporting, remediation, permitting, general administration, personnel, equipment and utilities necessary to maintain public drainage improvements for, within, or associated with the CFD, including drain inlets, filters, detention basin, storm drain pipeline, and associated appurtenant facilities located within, or associated with, the CFD. “Dwelling Unit” means each separate residential unit that comprises an independent facility capable of conveyance or rental separate from adjacent
City of Grand Terrace CFD 2025-1 (Public Maintenance Services) 9 residential units, in which a person or persons may live, which comprises an independent facility and is not considered to be for non-residential use only, and as defined in the City of Grand Terrace's Municipal Code. “Exempt Property” means for each Fiscal Year, an Assessor's Parcel within the CFD not subject to the Special Tax. Exempt Property includes: (i) Public Property, (ii) Property Owner Association Property, (iii) Assessor’s Parcels with public or utility easements making impractical their utilization for other than the purposes set forth in the easement such as railroad parcels, roads and landscape lots, (iv) property reasonably designated by the City or Special Tax Administrator as Exempt Property due to deed restrictions, conservation easement, or similar factors that may make development of such property impractical for human occupancy, and (v) Welfare Exemption Property. “Final Map” means an Assessor’s Parcel Map, a Final Subdivision Map, parcel map, condominium plan, or any other map functionally considered to be an equivalent development map that has been recorded in the Office of the County Recorder.
“Fiscal Year” means the period starting July 1 and ending on the following June 30.
“Landscaping and Lighting Maintenance Requirement” means for any Fiscal Year in which the Special Taxes are levied, the amount equal to the budgeted costs for providing landscaping and lighting maintenance within, or associated with the CFD, including the labor, material, administration, personnel, equipment and utilities (i.e., water and power) necessary to maintain public landscaping and lighting improvements for, within, or associated with the CFD, including trees, turf, ground cover, shrubs, weed removal, irrigation systems, sidewalk, drainage facilities, lighting, signs, monuments, graffiti removal, walkways, and associated appurtenant facilities located within, or associated with, the CFD. “Land Use Class” means any of the classes listed in Table 1 and defined herein.
“Lot” means an individual legal lot created by an Assessor’s Parcel Map or Final Map.
“Maximum Special Tax” means the maximum Special Tax, determined in accordance with Section C below, that can be levied by the CFD in any Fiscal Year on any Assessor’s Parcel.
“Mobile Home” means a vehicle designed and equipped for human habitation as defined by the California Health & Safety Code § 18008. “Property Owner Association Property” means, for each Fiscal Year, any property within the CFD that is owned by, or irrevocably dedicated as indicated in
City of Grand Terrace CFD 2025-1 (Public Maintenance Services) 10 an instrument recorded with the County Recorder, to a property owner association, including any master or sub-association, which consists of property owned in common by owners of surrounding properties and it is intended for use for community purposes.
“Proportionately” means, for Developed Property, that the ratio of the actual Special Tax levied per Assessor’s Parcel of Developed Property to the Maximum Special Tax per Assessor’s Parcel of Developed Property is equal for all Assessor’s Parcels of Developed Property. “Proportionately” means, for Undeveloped Property, that the ratio of the actual Special Tax levied per Assessor’s Parcel of Undeveloped Property to the Maximum Special Tax per Assessor’s Parcel of Undeveloped Property is equal for all Assessor’s Parcels of Undeveloped Property.
"Public Property" means, in any Fiscal Year: (i) all Parcels within the boundaries of the CFD that are owned by or irrevocably offered for dedication to the federal government, the State of California, the City or any other public agency; provided, however, that Taxable City Property shall not be categorized as Public Property, and any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act (as such section may be amended or replaced) shall be taxed and classified in accordance with its use; and (ii) all Parcels within the boundaries of the CFD that are encumbered by an unmanned utility easement making impractical its utilization for other than the purpose set forth in the easement.
“Reserve Fund” means a fund that shall be created and maintained for the CFD for each Fiscal Year to provide necessary cash flow to cover maintenance and operational cost overruns, and delinquencies in the payment of Special Taxes. “Special Tax” means the Special Tax to be levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property to fund the Special Tax Requirement, and shall include Special Taxes levied or to be levied under Sections C and D, below. “Special Tax Administrator” means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes.
“Special Tax Requirement” means the sum of (i) Streetscape and Landscape Maintenance Requirement, (ii) Administrative Expenses of the CFD, and (iii) and any amounts required to establish or replenish a Reserve Fund for that Fiscal Year.
“State” means the State of California.
“Street Maintenance Requirement” means, for any Fiscal Year in which the Special Taxes are levied, the amount equal to the budgeted costs for providing the labor, material, administration, personnel, equipment and utilities necessary
City of Grand Terrace CFD 2025-1 (Public Maintenance Services) 11 to maintain public streets, streetlights and associated appurtenant facilities for, within, or associated with the CFD, including City overhead costs associated with providing such services within the CFD.
“Streetscape and Landscape Maintenance Requirement” means the sum of the Landscaping and Lighting Maintenance Requirement, the Street Maintenance Requirement, and the Drainage Maintenance Requirement.
“Taxable Property” means all Assessor’s Parcels of Developed Property and Undeveloped Property within the CFD that are not Exempt from the Special Tax pursuant to law or as defined herein.
“Undeveloped Property” means, for each Fiscal Year, an Assessor’s Parcel within the CFD for which a Building Permit has not been issued on or prior to June 30th preceding the Fiscal Year in which the Special Tax is being levied and is not classified as Exempt Property.
“Welfare Exemption Property” means, in any Fiscal Year, any Parcels that have received a welfare exemption under subdivision (g) of Section 214 of the Revenue and Taxation Code and for which such welfare exemption is still in place.
B. ASSIGNMENT TO LAND USE CATEGORIES
For each Fiscal Year, commencing with Fiscal Year 2025/26, using the definitions above, each Assessor’s Parcel within the CFD shall be classified as Taxable Property or Exempt Property. In addition, each Fiscal Year, beginning with Fiscal Year 2025/26, Taxable Property shall be further classified as Attached Residential, Detached Residential, Affordable Housing Property, or Undeveloped Property.
C. MAXIMUM SPECIAL TAX RATES
Land Use
Class Land Use Description Fiscal Year 2025/26Maximum Special Tax Rate 1 Detached Residential $1,816.00 per Dwelling Unit
2 Attached Residential $1,089.60 per Dwelling Unit
3 Undeveloped Property $2,867.38 per Lot acre
For each Fiscal Year following the Base Year, the Maximum Special Tax rates shall be increased by the Annual Escalation Factor. A different Maximum Special Tax may be added to the CFD as a result of future annexations or if future annexations involve a new Land Use Class.
City of Grand Terrace CFD 2025-1 (Public Maintenance Services) 12 D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
Commencing Fiscal Year 2025/26, and for each subsequent Fiscal Year, the Special Tax Administrator shall calculate the Special Tax Requirement based on the definitions in Section A and levy the Special Tax as follows until the amount of the Special Tax levied equals the Special Tax Requirement:
Step 1: The Special Tax shall be Proportionately levied each Fiscal Year on each Assessor’s Parcel of Developed Property up to 100% of the applicable Maximum Special Tax to meet the Special Tax Requirement. The applicable Maximum Special Tax shall be based on the Developed Property’s classification as Detached Residential or Attached Residential.
Step 2: If after applying the method of apportionment in Step 1, if additional funds are needed to satisfy the Special Tax Requirement, the Special Tax shall be Proportionately levied each Fiscal Year on each Assessor’s Parcel of Undeveloped Property up to 100% of the applicable Maximum Special Tax to meet the remainder of the Special Tax Requirement needed. The applicable Maximum Special Tax shall be based on the Undeveloped Property’s classification.
E. Exempt Property
No Special Tax shall be levied on Exempt Property as defined in Section A.
For each Fiscal Year, if the use or ownership of an Assessor's Parcel of Exempt Property changes so that such Assessor's Parcel is no longer classified as one of the uses set forth in Section A, therefore making such Assessor's Parcel no longer eligible to be classified as Exempt Property, such Assessor's Parcel shall be deemed to be Taxable Property and shall be taxed pursuant to the provisions of Sections B, C, and D.
F. APPEALS
Any landowner who pays the Special Tax and believes that the amount of the Special Tax levied on their Assessor’s Parcel is in error shall first consult with the Special Tax Administrator regarding such error. If following such consultation, the Special Tax Administrator determines that an error has occurred, the Special Tax Administrator may amend the amount of the Special Tax levied on such Assessor’s Parcel. If following such consultation and action, if any, the landowner believes such error still exists, such person may file a written notice with the City Clerk of the City appealing the amount of the Special Tax levied on such Assessor’s Parcel. Upon the receipt of any such written notice, the City Clerk shall forward a copy of such notice to the City Finance Director, who shall either (1) refer the matter to the City’s existing hearing board for administrative appeals; or (2) establish as part of the proceedings and administration of the CFD, a
City of Grand Terrace CFD 2025-1 (Public Maintenance Services) 13 special three-member Review/Appeal Committee. The Review/Appeal Committee may establish such procedures, as it deems necessary to undertake the review of any such appeal. The hearing board or Review/Appeal Committee shall interpret this Rate and Method of Apportionment and make determinations relative to the annual administration of the Special Tax and any landowner appeals, as herein specified. The decision of the hearing board or Review/Appeal Committee shall be final and binding to all persons.
G. MANNER OF COLLECTION
Special Taxes levied pursuant to Section D above shall be collected in the same manner and at the same time as ordinary ad valorem property taxes, provided however that (i) the CFD may directly bill the Special Tax, and (ii) the CFD may collect Special Taxes at a different time or in a different manner if necessary to meet the financial obligations of the CFD or as otherwise determined appropriate by the City Council.
H. TERM OF SPECIAL TAX
Taxable Property in the CFD shall remain subject to the Special Tax in perpetuity or until the City Council takes appropriate actions to terminate the Special Tax pursuant to the Act.
AGENDA REPORT
MEETING DATE: March 11, 2025
TITLE: Grand Terrace Grows: Citywide Tree Planting Initiative PRESENTED BY: Shanita Tillman, Sr. Management Analyst
RECOMMENDATION: 1. Approve the Grand Terrace Grows initiative and authorize staff to proceed with tree purchases, community outreach, and the planning of the Earth Day tree planting event as outlined in the report.
2. Approve the expenditures related to the Grand Terrace Grows initiative, including tree purchases, which exceed the City Manager’s spending authority of $25,000.
3. Authorize the generation of purchase orders for these expenses, covering all associated costs up to $75,000.
2030 VISION STATEMENT:
Goal #4: Develop and implement successful partnerships with local residents and nurseries.
BACKGROUND:
On February 11, 2025, the City Council approved the midyear budget, identifying savings that could be reallocated to beneficial community projects. Staff recommends using a portion of these savings to enhance the City’s tree canopy by launching Grand Terrace Grows: Citywide Tree Planting Initiative. This initiative aligns with the City’s commitment to sustainability, community engagement, and beautification efforts.
DISCUSSION:
The Grand Terrace Grows initiative aims to plant 200+ trees throughout the City, initially targeting residential properties that have not received a replacement tree after a parkway tree removal or do not currently have a parkway tree.
As part of this program, the City will host an Earth Day tree planting event with the participation of residents, local Boy Scouts, Girl Scouts, and community volunteers. Tree planting will be coordinated by Public Works staff, with support from volunteers. Mulch provided by Burrtec will be distributed to residents receiving new trees.
To ensure tree planting is completed on time, any trees not planted by May 31, 2025, will be contracted to West Coast Arborist (WCA) for completion. Residents receiving trees must sign an Agreement for Tree Planting in the Public Right of Way, which requires them to select their preferred tree species and agree to maintain the tree.
ENVIRONMENTAL IMPACT:
The Grand Terrace Grows initiative will positively impact the environment by improving air quality, reducing the urban heat island effect, and enhancing stormwater management through the planting
of trees. These efforts will contribute to sustainability, increase biodiversity, and help mitigate climate change over time.
FISCAL IMPACT:
Staff recommends allocating $75,000 to the Grand Terrace Grows initiative. Please note that the costs outlined in the report are estimates, and the actual expenditures may vary. The number of trees purchased, and other associated costs will be adjusted as needed to stay within the $75,000 spending limit. Staff will make necessary adjustments based on available funds, ensuring that the project remains within the approved budget. All funds for this initiative should be expended by June 30, 2025 and will be coded to 10-175-244-000-000.