Hughson City Council
October 9, 2023

2. Ministerial Approval. On lots with an existing single-family or multi-family dwelling, provided that all requirements of this section are met, the planning officer shall ministerially approve the application for an ADU or JADU within 60 days of receiving the completed application.

3. Density Exemption. The ADU shall be exempt from the calculation of density under the requirements of the relevant zoning district.

E. Development Standards – Attached ADUs. Unless otherwise provided in this Section or by state law, all attached ADUs must meet the following requirements:

1. Setbacks: attached ADUs must have side and rear setbacks of four (4) feet minimum.

2. Lot Coverage: ADUs constructed within an existing primary unit shall comply with all building coverage and yard area requirements for the primary unit.

3. Exterior Access: An attached ADU must have an access door that is separate and independent from the primary unit.

4. Interior Access: Attached ADUs may maintain an interior connection to the primary unit provided there is a fire-rated door separating the units that is lockable on both sides.

5. Expansion: An attached ADU built within an existing primary unit may only be expanded if necessary to accommodate ingress and egress. Such an expansion must not exceed 150 square feet.

6. Height: An attached ADU shall not cause the residential building’s height to exceed the lower of: (1) 25 feet; or (2) the maximum permitted height of the primary unit as set forth by the HMC, whichever is greater.

7. Design: The design of an attached ADU shall appear as an integral part of the primary dwelling and incorporate the same materials, colors, and style as the exterior of the primary dwelling, including roof materials and pitch, eaves, windows, accents, distinctive features, and character defining elements.

8. Utility Connections: An attached ADU is not required to have a separate utility connection unless it is constructed in conjunction with a newly constructed residential unit in a single-family home.
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F. Development Standards – Detached ADUs. Unless otherwise provided in this Section or by state law, all detached ADUs shall meet the following requirements:

1. Side and Rear Setbacks. Detached ADUs that are not conversions of existing accessory buildings shall have side and rear setbacks of four (4) feet minimum.

No setbacks are required for detached ADUs constructed within an existing accessory building or in a new building constructed in the same location and to the same dimensions as an existing accessory building.

2. Front Setbacks. All detached ADUs shall be subject to the same front setback requirements applicable to the primary unit, except if said compliance would prohibit the construction of a detached ADU measuring 800 square feet that otherwise meets the requirements of this Section and all other applicable state laws.

3. Lot Coverage. The total square footage of a detached ADU must not exceed the lot coverage requirements imposed by the HMC. However, if this requirement would otherwise prohibit the applicant from building a detached ADU of 800 square feet or greater, the applicant will be permitted to construct an 800-square foot (or smaller) detached ADU that complies with the setback and height provisions of this subsection F.

4. Exterior Access. A detached ADU must have an access door that is separate and independent from the primary unit.

5. Expansion. A detached ADU built within an existing accessory building may only be expanded if necessary to accommodate ingress and egress. Such an expansion must not exceed 150 square feet.

6. Height. The height of a detached ADU shall not exceed: (1) 16 feet for lots with a single-family or multifamily dwelling; (2) 18 feet if the single-family or multifamily dwelling is located within one half mile walking distance of a major transit stop or a high-quality transit corridor, as those terms are defined in Section 21155 of the Public Resources Code; or (3) 18 feet if the multi-family dwelling has multiple stories.

7. Design. The design of a detached ADU shall be subordinate to the primary dwelling in terms of size and building footprint. The detached building shall exhibit residential character and complement the primary dwelling in terms of proportions, roof form, and basic architectural features. Exterior materials and colors shall match those existing on the primary residence.

8. Utility Connections. Subject to his or her discretion, the Community Development Director may require a new or separate water and sewage connection to a detached ADU.
1650011-7
G. Development Standards – Junior Accessory Dwelling Units.

Unless otherwise stated in this subsection F, all the requirements of this chapter shall apply equally to Junior Accessory Dwelling Units. All JADUs, unless permitted by subsection G of this Section or are otherwise permitted by state law, shall meet the following requirements:

1. JADUs shall be created within the walls of a single-family residence, including attached garages.

2. JADUs shall not be constructed within accessory buildings or structures.

3. The maximum floor area for a JADU shall not exceed 500 square feet.

4. JADUs created in an attached garage are required to provide off-street covered replacement parking, as approved by the Planning Director. Other JADUs are not required to provide replacement parking spots.

5. All JADUs shall include, at minimum, and “Efficiency Kitchen,” as defined in Section 65852.22 of the Government Code. A JADU may include separate sanitation facilities or share sanitation facilities with the primary unit.

6. All JADUs must have an exterior access door that is separate and independent of the primary unit.

H. Specifically Permitted Accessory Dwelling Units
ADUs and JADUs in the following categories are permitted in residential and mixed-use zones pursuant to state law and without further compliance with the provisions of this Section. ADUs approved pursuant to this subsection G are subject to the same fee structure provided in subsection I of this Section.

1. A JADU within a primary residence and an ADU within a primary residence or an existing accessory structure if (A) the proposed ADU or JADU has an exterior door that is independent from the existing residence, and (B) the side and rear setbacks are sufficient for fire safety. Up to 150 square feet may be added but only to accommodate ingress and egress to and from the existing accessory building.

2. One new detached ADU up to 800 square feet with a maximum height of 16 feet and four-foot side and rear setbacks, which may be combined with a JADU in the primary residence.

3. Multiple ADUs (at least one, or up to 25 percent of the existing multifamily units, whichever is greater) within portions of existing multifamily dwellings that are not used as livable space.
1650011-7

4. Two ADUs detached from an existing multifamily dwelling, with a maximum height of 16 feet and side and rear setbacks of at least 4 feet.

Any ADU constructed pursuant to this subsection shall not be rented out for a term of less than 30 days. Subject to his or her discretion, the Community Development Director may require a new or separate water and sewage connection to a unit constructed pursuant to this subsection if it is constructed with a new single-family home. This subsection does not entitle a property owner to construct more than one ADU or JADU on a single-family zoned lot.

I. Parking Requirements for ADUs.

1. One off-street parking space is required per ADU. Each required parking space must comply with the requirements set forth in HMC 17.03.060, unless otherwise stated this Section. A parking space required for an ADU may be provided as tandem parking, including on an existing driveway or in a side or rear yard area, unless specific findings are made by the Community Development Director that parking in setback areas or tandem parking is not feasible based on fire and safety conditions.

2. Exceptions: Notwithstanding the parking requirement in this subsection or the requirements of HMC 17.03.060, no off-street parking is required if the ADU:
a. Is located within one-half mile of a public transit stop; b. Is located in a designated historic district;
c. Is part of an existing primary residence or an existing accessory structure; d. Is located in an area requiring on-street parking permits, but they are not offered to the accessory dwelling unit occupant;
e. Is located within one block of a Car Share Vehicle pickup/drop-off location; or f. Is converted from a garage, carport, or covered parking structure, or if such a structure is demolished in conjunction with the construction of an ADU.

J. Fees.

The fees applicable to ADUs and JADUs shall be determined by the following criteria:

1. Detached ADUs Under 750 Square Feet: No impact fees shall be charged for ADUs less than 750 square feet in size. Connection and capacity fees for water and sewage connections for detached ADUs may be charged in proportion to their size relative to the square footage of the primary unit.

2. Detached ADUs of 750 Square Feet and Greater: Connection, capacity, and impact fees may be charged for detached ADUs of 750 square feet and larger. Impact fees imposed pursuant to this subsection shall be proportionate to the size of the unit relative to the square footage of the primary residence.
1650011-7

3. JADUs and attached ADUs: No connection or capacity fees will be charged for ADUs or JADUs constructed within an existing primary unit. However, the City may impose connection and capacity fees upon attached ADUs constructed within a newly constructed single-family home.

4. School Fees: Any ADU greater than 500 square feet shall, pursuant to Section 17620 of the Education Code, pay school district impact fees as imposed by the Hughson Unified School District.

K. Deed Restriction.

Before obtaining a building permit for an ADU or JADU, the property owner shall file with the county recorder a declaration of agreement of restrictions, which has been approved by the City Attorney as to its form and content, containing a reference to the deed under which the property was acquired by the owner stating as follows:

1. For ADUs.
a. The ADU shall not be sold separately from the primary unit; b. The accessory dwelling unit shall not be rented for less than thirty (30) days.

2. For JADUs.
a. The JADU shall not be sold separately from the primary dwelling; b. The JADU is restricted to the maximum size allowed pursuant to this Section; and c. The JADU shall not be rented for less than thirty (30) days. d. The property owner shall occupy either the primary residential unit or the JADU on the property. If neither unit is owner-occupied, then the use of the property shall revert to a single-family occupancy.

3. The deed restrictions described in this subsection shall be binding upon any successor in ownership of the property and lack of compliance shall result in legal action against the property owner.

Section 4. This ordinance is not intended to and shall not be construed or given effect in a manner that imposes upon the City or any officer or employee thereof a mandatory duty of care toward persons and property within or without the city so as to provide a basis of civil liability for damages, except as otherwise imposed by law.

Section 5. If any provision of this ordinance or application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the ordinance which can be given effect without the invalid provision or application, and to this end the provisions of this ordinance are severable. The city council hereby declares that it would have adopted this ordinance irrespective of the validity of any particular portion thereof.

Section 6. This ordinance shall become effective thirty (30) days after its final passage.
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Section 7. Within fifteen (15) days after its final passage, the City Clerk shall cause this ordinance to be posted in full accordance with Section 36933 of the Government Code.

The foregoing ordinance was introduced, and the title thereof read at the regular meeting of the City Council of the City of Hughson held on October 9, 2023, and by a unanimous vote of the council members present, further reading was waived.

On motion of councilperson _____, seconded by councilperson _______, the second reading of the foregoing ordinance was waived, and this ordinance was duly passed by the City Council of the City of Hughson at a regular meeting thereof held on _________, by the following vote:

AYES:

NOES:

ABSTENTIONS:

ABSENT:
_______________________
GEORGE CARR, Mayor
ATTEST:
___________________________
ASHTON GOSE, City Clerk
Meeting Date: October 9, 2023
Subject: Adoption of Resolution No. 2023-51 to Amend the City of Hughson Public Safety and Maintenance Services
Community Facilities District, and Adoption of Resolution No. 2032-52, Calling for a Special Election Therein
Enclosures: Schedule of Proceedings
Amended Citywide CFD Formation Report
Amended Parkwood Budget
Presented By: Carla C. Jauregui, Community Development Director Approved By: ______________________________
City Manager
Staff Recommendations:

1. Adopt Resolution No. 2023-51, a Resolution of Intent to amend the City of Hughson Public Safety and Maintenance Services Community Facilities District, proposing to change the Rate and Method of Apportionment of Special Tax (RMA) for Community Facilities District No. 2022-01 (the “CFD”) and to include additional authorized services within the CFD; and

2. Adopt Resolution No. 2023-52, a Resolution calling for a Special Election in the City of Hughson Public Safety and Maintenance Services Community Facilities District; and

3. Set a Public Hearing date for December 11, 2023; and

4. Direct the Publication of the Notice of Public Hearing, at least seven (7) days prior to the Public Hearing
Description and Analysis:

On January 23, 2023, the City Council adopted Resolution No. 2023-08 establishing the Community Facilities District (CFD) and providing for the levy of a special tax to finance the maintenance and servicing of certain public facilities and providing certain other Authorized Services. The CFD currently encompasses the Parkwood development project, which is proposed to consist of 299 single-family units.

The CFD was formed pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982 (the “Act’) to help offset the costs of providing public safety and maintenance services for certain improvements (shown below).

CITY COUNCIL AGENDA ITEM NO. 7.1
SECTION 7: NEW BUSINESS
The CFD will provide funding for the following Authorized Services:
• Police services;
• *Fire protection and suppression services and emergency medical services;
• Street maintenance and repairs including curbs, gutters, sidewalks and ramps;
• Parks maintenance;
• Street lights including maintenance and electrical/utility costs; • Storm Drain Facilities maintenance including manhole covers, catch basins, pipes, drains, and treatment of stormwater run-off; • Landscape maintenance.
* Additional services being included with the CFD (Purpose of this Amendment).

Under the proposed modifications the maximum special tax rate will be increased to $1,156.40 per single-family residential unit, from $997.82 as originally established.

Rationale for Recommendation: The Mello-Roos Community Facilities Act of 1982 requires that the City Council commence proceedings to amend a community facilities district when the owners of more than 25% of the taxable land within the district submit a petition requesting a change (California Government Code sections 53331 to 53338). The owners of the subject property have done so here. The change is being made to include Fire and Emergency medical services which were previously not included in the original established CFD. The addition of the special rate will provide much needed funding for these services.

Should the City Council adopt the Resolution of Intention to Amend the District, a public hearing will then be held on December 11, 2023 to accept public comment on the Amendment of the CFD.

FISCAL IMPACT:

The fiscal impact to the City will be minimal. The proposed, amended maximum special tax rate will be $1,156.40 per unit as stated above and is designed to pay for the costs of the improvements and services provided, including the addition of Fire and EMS services.

SCHEDULE OF PROCEEDINGS:

October 9, 2023 City Council adopts Resolution of Consideration to Amend the CFD October 12, 2023 Mail Ballot to Property Owner
November 28, 2023 Publish Notice of Public Hearing
December 11, 2023 Hold Public Hearing
Adopt Resolution Calling Special Election
December 11, 2023 Special Election Ballots Due
December 11, 2023 Adopt Resolution Declaring Results of Special Election Adopt Resolution of Change
December 11, 2023 Adopt Amended Ordinance
December 26, 2023 Record Amended Notice of Special Tax Lien January 8, 2024 Second Reading of Amended Ordinance

CITY COUNCIL

CITY OF HUGHSON
RESOLUTION NO. 2023-51

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON OF INTENT TO

AMEND THE AUTHORIZED SERVICES PROVIDED IN THE HUGHSON CITYWIDE

PUBLIC SAFETY AND MAINTENANCE SERVICES COMMUNITY FACILITIES

DISTRICT
THE CITY OF HUGHSON CITY COUNCIL DOES HEREBY RESOLVE THAT:

WHEREAS, In January 2023, the City Council finalized proceedings under the Mello-Roos Community Facilities Act of 1982, set forth at Government Code sections 53311 through 53368.3 (the “Act”), to form the “City of Hughson Citywide Public Safety and Maintenance Services Community Facilities District No. 2022-01 (the “CFD”), to authorize the levy of special taxes upon the taxable properties within the CFD, pursuant to the rate and Method of Apportionment detailed in a Report filed with the City Clerk; and WHEREAS, at the request of the owner of all of the land in the CFD, the City Council wishes to undertake change proceedings under the Act to amend the rate and method of apportionment of special taxes (the “Rate and Method”) to include additional Authorized Services; and
WHEREAS, the City has received a petition, a copy of which is on file with the City Clerk, from the owner of all of the land within the CFD that is not exempt from the special tax, requesting that the City undertake change proceedings under the Act to amend the Rate and Method, resulting in an increase to the applicable maximum special tax rate; and WHEREAS, the City Council has duly considered the advisability and necessity of conducting change proceedings the CFD under the Act, and desires to change the Rate and Method as requested, subject to approval by the qualified electors of at a special election called for such purpose; and
WHEREAS, the proposed changes to the Rate and Method may only be considered by this City Council following a public hearing, and must be approved by twothirds of the votes cast on the proposed changes at an election of the qualified electors within the CFD; and
WHEREAS, the City Council has determined that the proposed change proceedings for the CFD are consistent with and follow the local goals and policies concerning the use of the Act that have been adopted by the City Council and are now in effect.

NOW, THEREFORE, IT IS ORDERED as follows:

Section 1. The City Council finds that the above statements are true and correct.

Section 2. The proposed amendment to the Rate and Method for the CFD, in the form attached hereto as Exhibit A and incorporated herein by reference, are hereby approved by this City Council, subject to approval by two-thirds of the votes cast on the proposition at an election of the qualified electors.

Section 3. The City Council hereby fixes December 11, 2023 (which is at least 30 days and not more than 60 days after the date of this Resolution), at 6:00 p.m. or as soon thereafter as possible, in the City Council Chambers, 7018 Pine Street, Hughson, California, and by such telephonic and electronic access as shall be noticed by the City Clerk, as the date, time and place for the public hearings on the questions of the proposed amendment to the Rate and Method for the CFD. At the public hearing, any interested persons, may appear and be heard, and the testimony of all interested persons for or against the matters set forth in this resolution.
a. Any protests may be made orally or in writing by any interested persons, except that protests pertaining to the regularity or sufficiency of the proceedings must be in writing and must clearly set forth the irregularities and defects to which the objection is made. The City Council may waive any irregularities in the form or content of any written protest and at the public hearing may correct minor defects in the proceedings. All written protests must be filed with the City Clerk at or before the time fixed for the public hearing, and any written protest may be withdrawn in writing before the conclusion of the public hearing.
b. If, at the conclusion of the public hearing, the City Council determines to proceed with the proposed changes, then the following questions will be submitted separately to the qualified electors of the CFD in an election conducted under section 53326 of the Act: the question of changing the Rate and Method to include additional services. The election must be conducted not less than 90 days or more than 180 days after adoption of this resolution unless appropriate waivers under section 53326 of the Act have been filed with the City Clerk.
c. The City Council may continue the public hearing from time to time so long as the hearing is completed within 30 days except that the hearing may be continued for up to six months if the City Council finds that the complexity of the proposed changes or the need for public participation requires additional time.

Section 4. The City Council expects that the election will be by landowners, as the City Clerk has determined that on at least one day during the 90 days before the date set for the public hearing there have been fewer than 12 registered voters residing within the area comprising the CFD.

Thus, the City Council expects that the proposed voting procedure will be by mail or hand-delivered ballot to the owners of land within the CFD that is not exempt from the special tax, each owner having one vote for each such acre or portion of an acre owned.

Section 5. The City Clerk is directed to give notice of the hearing in accordance with sections 53322, 53322.4, and 53335 of the Act, by publishing in a newspaper of general circulation published in the area of the CFD, notice of public hearing in the form required by the Act. The City Clerk shall do this in accordance with Government Code section 6061, and the publication must be completed at least seven days before the date set for the public hearing.

Section 6. Exhibits A & B are part of this resolution.

Section 7. This resolution takes effect when adopted.

Attachments:

Exhibit A – Amended Description of Services
Exhibit B – Amended and Restated Rate and Method
Exhibit C – Boundary Map
PASSED AND ADOPTED by the City Council of the City of Hughson at its regularly scheduled meeting on this 9th day of October, 2023 by the following roll call vote:

AYES:

NOES:

ABSENTENTIONS:

ABSENT:

APPROVED:
___________________
GEORGE CARR, Mayor
ATTEST:
_______________________
ASHTON GOSE, City Clerk

CITY COUNCIL

CITY OF HUGHSON
RESOLUTION NO. 2023-52

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF HUGHSON CALLING FOR

A SPECIAL ELECTION SUBMITTING TO QUALIFIED VOTERS WITHIN THE

HUGHSON CITYWIDE PUBLIC SAFETY AND MAINTENANCE SERVICES

COMMUNITY FACILITIES DISTRICT, PROPOSITIONS REGARDING AMENDMENT OF

THE AUTHORIZED SERVICES AND THE ANNUAL LEVY OF SPECIAL TAXES

THEREIN
WHEREAS, pursuant to Section 53325.1 of the California Government Code, the City Council (hereafter referred to as the “City Council”) of the City of Hughson (the “City”) did, subject to a protest vote pursuant to Section 53324 of the California Government Code, adopt a resolution authorizing the formation of a Community Facilities District, (the “CFD ”) immediately following the close of the public hearing on January 23, 2023; and WHEREAS, by that resolution, the City Council called for a special election on the propositions to be submitted to the voters of the proposed CFD with respect to the levy of special taxes therein for the financing of certain services (the “Authorized Services”) within the CFD; and
WHEREAS, the City Council received a petition from 100% of the land owners in the CFD, requesting an Amendment to the CFD by including additional Authorized Services as part of the Method of Apportionment; and
WHEREAS, the City Clerk of the City of Hughson (the “City Clerk”) has advised the City Council that there are less than 12 persons registered to vote within proposed boundaries of the CFD;
NOW, THEREFORE, BE IT RESOLVED, determined and ordered by the City Council for the City of Hughson Citywide Community Facilities District as follows:

SECTION 1. Findings. The City Council finds that: (i) the foregoing recitals are true and correct; (ii) 12 persons have not been registered to vote within the territory of the proposed District for each of the 90 days preceding the close of the public hearing on December 11, 2023; (iii) pursuant to Section 53326 of the California Government Code, as a result of the findings set forth in clause (ii) above, the vote in the special election called by this resolution shall be by the landowners of the CFD, whose property is subject to the special taxes, and each landowner shall have one vote for each acre, or portion thereof, which he or she owns within the CFD which are subject to the proposed special taxes; (iv) the owners of all of the land in proposed CFD, by written consent (a) waived the time election called by this resolution and the election on the propositions; (b) consented to the holding of the election on December 11, 2023; and (c) waived notice and mailed notice of the time and date of the election.

SECTION 2. Call for Special Election. The City Council hereby calls and schedules a special election for December 11, 2023, on the proposition of the Amendment to the Rate and Method of Apportionment within the CFD to finance additional Authorized Services within the CFD.

SECTION 3. Proposition. The proposition to be submitted to the voters of the District at such special election shall be as follows:

Proposition: “Shall special taxes be levied annually on taxable property within the City of Hughson Citywide Public Safety and Maintenance Services Community Facilities District, pursuant to the Amended and Restated Rate and Method of Apportionment of Special Taxes as set forth in the Resolution of Intention adopted by the City Council of the City of Hughson on October 9, 2023, and subject to the accountability measures set forth in such resolution?” SECTION 4. Conduct of Election. 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 in particular the provisions of Division 4 (commencing with Section 4000), of that Code, insofar as they may be applicable.

SECTION 5. Election Procedures. The procedures to be followed in conducting a special election on the proposition with respect to the amendment to the CFD and the levy of special taxes on taxable property within the CFD to pay for certain maintenance and services, shall be as follows:
(a) Pursuant to Section 53326 of the California Government Code, ballots for the special election shall be distributed to the qualified electors by the City Clerk by mail or by personal service.
(b) Pursuant to applicable sections of the California Elections Code governing the conduct of mail ballot elections of cities, and in particular Division 4 (commencing with Section 4000) of that Code with respect to election conducted by mail, the City Clerk, or designated official, shall mail or deliver to each qualified elector an official ballot in the appropriate form, and shall also mail or deliver to all such qualified electors a ballot pamphlet, instructions to voter, and a return identification envelope addressed to the City Clerk for the return of voted official ballots. (c) The official ballot to be mailed or delivered by the City Clerk to each landowner-voter shall have printed or typed thereon the name of the landowner-voter and the number of votes to be voted by the landowner-voter and shall have appended to it a certification to be signed by the person voting the official ballot which shall certify that the person signing the certification is the person who voted the official ballot, and if the landownervoter is other than a natural person, that he or she is an officer of, or other person affiliated with, the landowner-voter entitled to vote such official ballot, that he or she has been authorized to vote such official ballot on behalf of the landowner-voter, that in voting such official ballot it was his or her intent, as well as the intent of the landowner-voter, to vote all votes to which the landowner-voter is entitled based on its land ownership on the propositions set forth in the official ballot as marked thereon in the voting square opposite each such proposition, and further certifying as to the acreage of the landowner-voter’s land ownership within the proposed CFD. (d) The official mail ballot shall also have printed or typed thereon the following: (i) the address of the landowner, (ii) a declaration under penalty of perjury stating that the voter is the landowner or the authorized representative of the landowner entitled to vote the enclosed ballot and is the person whose name appears on the identification envelope, (iii) the printed name and signature of the voter, (iv) the address of the voter, (v) the date of signing and place of execution of the declaration.
(e) The return identification envelope mailed or delivered by the City Clerk to each landowner-voter shall have printed or typed thereon a notice that the envelope contains an official ballot and is to be opened only by the City Clerk at the Public Hearing.
(f) The information to voter to be delivered by the City Clerk to the landowner-voter shall inform them that the official ballot shall be returned to the City Clerk properly voted as provided thereon and with the certification appended thereto properly completed and signed in the sealed return envelope provided.
(g) Upon receipt of the return identification envelope, which are returned prior to the voting deadline on the date of the election, the City Clerk shall canvass the votes cast in the election, and shall file a statement with the City Council as to the results of such canvass and the election on each proposition set forth in the official ballot.

PASSED AND ADOPTED by the City Council of the City of Hughson at its regularly scheduled meeting on this 9th day of October, 2023 by the following roll call vote:

AYES:

NOES:

ABSTENTIONS:

ABSENT:

APPROVED:
____________________
GEORGE CARR, Mayor
APPROVED:
____________________
ASHTON GOSE, City Clerk

CITY OF HUGHSON

CITYWIDE PUBLIC SAFETY AND

MAINTENANCE SERVICES COMMUNITY

FACILITIES DISTRICT

AMENDED FORMATION REPORT
FISCAL YEAR 2023-24
October 9, 2023
Prepared by
Harris & Associates
1401Willow Pass Road, Suite 500
Concord, CA 94520
(925) 827-4900
www.weareharris.com

TABLE OF CONTENTS
INTRODUCTION..............................................................................................1 DESCRIPTION OF SERVICES TO BE FUNDED BY THE CFD..................................2 PROPOSED BOUNDARIES OF THE CFD ............................................................2 COSTS OF SERVICES TO BE MAINTAINED BY THE CFD .....................................3 TAX ZONE 1 – PARKWOOD COST ESTIMATE ...................................................3 DESCRIPTION OF BUDGET ITEMS....................................................................8 RATE AND METHOD OF APPORTIONMENT...................................................10 APPENDIX A – DISTRICT BOUNDARY MAP
APPENDIX B – SPECIAL TAX ROLL
APPENDIX C – PETITION TO FORM CFD
Hughson Citywide Public Safety and Maintenance Services CFD Page | 1

INTRODUCTION
The City Council (the “Council”) of the City of Hughson (the “City”) did, pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982, as amended (the “Act”), on December 12, 2022, adopt a resolution entitled “Resolution of the City of Hughson City Council, Intent to Establish the City of Hughson Citywide Public Safety and Maintenance Services Community Facilities District (the “Resolution of Intention”). In the Resolution of Intention, the Council expressly ordered the preparation of a written report (the “Report”), for the proposed "City of Hughson Citywide Public Safety and Maintenance Services Community Facilities District" (the “CFD”).

The Resolution of Intention ordered the Report and directed that the Report generally contain the following:
(a) A description of the services (the “Services”), by type, which will be required to adequately meet the needs of the CFD.
(b) An estimate of the fair and reasonable cost of the Services, including incidental expenses in connection therewith, and all other related costs. (c) A Rate and Method of Apportionment of the special tax. (d) A boundary map of the proposed district.

This Amended Report is being prepared to include the addition of Fire and Emergency Services as Authorized Services.

For additional particulars, reference is made to the Resolution of Intention for the CFD, as previously approved and adopted by the Council.

Hughson Citywide Public Safety and Maintenance Services CFD Page | 2

DESCRIPTION OF AUTHORIZED SERVICES
The Authorized Services shown below ("Authorized Services" shall have the meaning given that term in the Mello-Roos Community Facilities Act of 1982) are proposed to be funded by the CFD, including all related administrative costs, expenses and related reserves for proper and continued maintenance and replacement.
• Police services,
• Fire protection and suppression services,
• Emergency medical services,
• Street maintenance and repairs including curbs, gutters, sidewalks and ramps, • Parks and park amenities,
• Streetlights – maintenance and electrical/utility costs, • Storm Drain facilities including catch basins, detention basins, pipes, drains, etc., • Landscaping, including utilities for irrigation systems.

The Special Taxes may be collected and set-aside in designated funds, collected over several years, that may be used by the City to fund future repairs and/or replacement of the facilities/improvements described above, as determined by the City.

PROPOSED BOUNDARIES OF THE CFD
The boundary of the CFD is proposed to be the boundaries of the City of Hughson, with the Parkwood subdivision being Tax Zone 1. Parkwood is located south of Hatch Road and east of Santa Fe Avenue (southeast corner). The project, when developed, is proposed to consist of 299 single-family residential parcels. Please refer to Appendix A of this Report for a copy of the District Boundary Map.

Properties within the CFD’s future annexation area shall be annexed into the CFD as new development occurs, unless exempted by law or by the provisions set forth in the Method of Apportionment. The CFD’s future annexation area shall be defined as the boundaries of the City.

Hughson Citywide Public Safety and Maintenance Services CFD Page | 3

COSTS OF SERVICES TO BE MAINTAINED BY THE CFD
The estimated costs of providing the Services to the parcels within the CFD are shown on the following pages. The Maximum Special Tax, as shown in Appendix B of this Report, shall be adjusted annually by the Bureau of Labor Statistics, Consumer Price Index, All Urban Consumers (“CPI”), for the month of February, for the San Francisco/Oakland/San Jose area, plus 3%. This adjustment is the same applied to other districts in the City. Should the Bureau of Labor Statistics revise or discontinue the preparation of such index, the City reserves the right to use such revised index or a comparable system to determine fluctuations in the annual cost of living.

Tax Zone 1 – Parkwood Cost Estimate
The cost estimates, maintenance costs, administrative costs and capital replacement costs for Tax Zone 1 of the CFD are shown on the following pages.

Hughson Citywide Public Safety and Maintenance Services CFD Page | 4 Item Annual Costs
Maintenance
Landscape Maintenance $77,301.25
Street Lighting Maintenance 16,872.00
Street Maintenance 3,560.28
Total Maintenance Cost $97,733.53
Police Services $140,730.33
Fire Protection and EMS Services $47,412.43
Administrative Cost $8,578.35
Reserves
Operating Reserve (10% of Total Maintenance Cost) $9,773.35 Capital Replacement Reserve 41,535.61
Total Reserves $51,308.96
Total Maintenance, Service, Administrative and Reserve Costs $345,763.60 Total Maximum Special Tax Amount - Fiscal Year 2023/24 $345,763.60 City of Hughson
Tax Zone 1 - Parkwood
Fiscal Year 2023/24 Cost Estimate Summary
Hughson Citywide Public Safety and Maintenance Services CFD Page | 5 Item Unit Quantity Cost/Unit Cost/Year
Maintenance & Service Items
Police Services EA 299 $470.67 $140,730.33
Fire Protection and EMS Services EA 299 $158.57 $47,412.43 Detention Basin/Park (Lot B) 1 SF 139,499 $0.15 $20,924.85 Park (Lot C) 1 SF 57,861 $0.25 $14,465.25
Park (Lot D) 1 SF 15,214 $0.25 $3,803.50
Street Landscaping SF 66,920 $0.25 $16,730.00
Utilities (landscape water) SF 286,189 $0.06 $16,425.00 Storm Drain System - Catch Basins EA 2 $1,050.00 $2,100.00 Street Trees EA 462 $5.00 $2,310.00
Wood Fencing (6') LF 229 $0.25 $57.25
Sound Wall - Painting & Graffiti Abatement SF 3,236 $0.15 $485.40 Total Maintenance & Service Costs $265,444.01
Street Lighting Maintenance & Utilities
Throughout Interior of Tract EA 33 $37.00 $14,652.00
Exterior of Tract (On Santa Fe Ave.) EA 5 $37.00 $2,220.00 Total Street Lighting Maintenance Cost $16,872.00
Street Maintenance
Throughout Interior of Tract - Street Sweeping Mile 2 $23.00 $1,104.00 Throughout Interior of Tract - Storm Drains (Clean-out as needed) EA 53 $7.50 $2,456.28 Total Public Street Maintenance Cost $3,560.28
Total Maintenance Cost $285,876.29
(1) Includes bbq grills, dog waste stations, trash receptacles, picnic tables, benches, drinking fountain, shade & play structure, wood chip playground surface.

City of Hughson
Tax Zone 1 - Parkwood
Fiscal Year 2023/24 Maintenance Costs
Item Cost/Year
Administrative Cost
City Personnel Costs $4,886.68
Annual District Administration 3,600.00
Stanislaus County Collection Charges 88.55
Rounding Adjustment 3.12
Total Administrative Cost $8,578.35
City of Hughson
Tax Zone 1 - Parkwood
Fiscal Year 2023/24 Administrative Costs
Hughson Citywide Public Safety and Maintenance Services CFD Page | 6 Item Unit Quantity Cost/Unit Cycle Cost/Year
Landscape Improvements
Irrigation Controller EA 1 $4,050.00 15 $270.00
Booster Pump EA 1 $5,000.00 25 $200.00
Park Amenities
Play Structure EA 1 $50,000.00 25 $2,000.00
Wood Chip Playground Surface SF 2,265 $1.00 5 $453.00
BBQ Grills/Hot Coal Bin EA 2 $1,168.00 10 $233.60
Dog Waste Station EA 3 $678.00 10 $203.40
Trash Receptacles EA 3 $750.00 10 $225.00
Picnic Tables (1 is ADA compliant) EA 4 $1,000.00 25 $160.00 Steel Benches EA 5 $985.00 15 $328.33
Shade Structure EA 1 $15,000.00 10 $1,500.00
Volleyball Net EA 1 $300.00 5 $60.00
Basketball Goal Posts EA 2 $1,520.00 25 $121.60
Miscellaneous Items (1) $1,500.00 1 $1,500.00
Sound Wall (10') LF 1,958 $300.00 50 $234.96
Sound Wall (8') LF 268 $270.00 50 $28.94
Sound Wall (6') LF 1,010 $240.00 50 $96.96
Wood Screen Fencing LF 229 $25.00 10 $572.50
Chain Link Fencing (Black vinyl coated) LF 1,040 $40.00 30 $1,386.67 4' X 16' Chain Link Gate (Black vinyl covered) EA 1 $1,000.00 15 $66.67 3' X 4' Chain Link Gate (Black vinyl covered) EA 1 $500.00 15 $33.33 Total Landscape Improvements Replacement Cost $9,641.63 Street Lighting Improvements
Exterior Street Light Pole EA 5 $5,000.00 15 $333.33
Exterior Street Light LED Power Module EA 5 $150.00 5 $150.00 Exterior Street Light LED Optical Module EA 5 $750.00 20 $187.50 Interior Street Light Pole EA 33 $3,500.00 25 $140.00
Interior Street Light LED Power Module EA 33 $150.00 5 $990.00 Interior Street Light LED Optical Module EA 33 $750.00 20 $1,237.50 Total Street Lighting Improvements Replacement Cost $3,038.33 Public Street and Sidewalk Improvements
Streets - Slurry Seal/Chip Seal/Crack Repair SY 32,759 $5.70 15 $12,448.42 Streets - Overlay SY 32,759 $25.00 50 $16,379.50
Sidewalks - Repair/Replace as neeeded SF 6,852 $7.00 50 $19.19 ADA Sidewalk Ramp - Repair/Replace SF 61 $7.00 50 $8.54 Total Street and Sidewalk Improvements Replacement Cost $28,855.65 Total Annual Replacement Cost $41,535.61
(1) Includes sprinkler heads, rotars, valves, doggie bags, etc.

City of Hughson
Tax Zone 1 - Parkwood
Fiscal Year 2023/24 Capital Replacement Reserve
Hughson Citywide Public Safety and Maintenance Services CFD Page | 7 Reserve Fund balance information for the CFD is shown on the following page. Each year, any additions to or reductions from the CFD Reserve Funds (Operating and/or Capital), will be shown in this table and the balances updated annually. As funds are used for maintenance, replacement or repair projects within the CFD, the table will reflect such reductions and narrative will be included in the CFD annual Report to detail the particular project for which Reserve monies were used.

Operating Reserve Fund
Estimated Operating Reserve Fund Beginning Balance - 7/1/2023 $0.00 Operating Reserve Fund Collections/Reductions - Fiscal Year 2023/24 $9,773.35 Estimated Operating Reserve Fund Ending Balance - 6/30/2024 $9,773.35 Estimated Capital Reserve Fund Beginning Balance - 7/1/2023 $0.00 Capital Reserve Fund Collections/Reductions - Fiscal Year 2023/24 $41,535.61 Estimated Capital Reserve Fund Ending Balance - 6/30/2024 $41,535.61 Total Reserve Balance $51,308.96
City of Hughson
Tax Zone 1 - Parkwood
Fiscal Year 2023/24 Reserve Fund Information
Maximum Special Tax Amount Tax Zone 1 EDU's Rate Per EDU $345,763.60 299.00 $1,156.40
Fiscal Year 2023/24 Special Tax Rates Per EDU
City of Hughson
Tax Zone 1 - Parkwood
Special Tax Summary
Hughson Citywide Public Safety and Maintenance Services CFD Page | 8

DESCRIPTION OF BUDGET ITEMS
 Police Services: Costs associated with providing police services to residents and properties within the District.
 Fire Protection and Suppression Services and Emergency Medical Services: Costs associated with providing fire protection and suppression services and emergency medical services to residents and properties within the District.  Landscape Maintenance: Includes the costs associated with the maintenance of street landscaping improvements, parks maintenance, including utilities, irrigation, trimming, mowing, fertilizing, etc., street trees, sound wall and fence maintenance, including repairs, painting and/or removal of graffiti.

Parks maintenance includes ball fields, playground equipment, basketball court, and volleyball court in Lots C and D.

Storm Drain Facilities include the costs of clearing debris from the storm drain basin/channels and other drainage facilities. Lot B serves as a detention basin as well as a park.
 Street Lighting: The costs associated with the ongoing maintenance and repair of the street lighting systems. Such items may include but are not limited to, wiring, bulbs, poles, etc.
 Street Maintenance: Includes the costs for regular sweeping, and maintenance and repairs as needed, including services such as slurry seal, chip seal, crack repair or overlays.
 Administrative Costs: Costs associated with individual City employees (City Clerk, City Council, City Manager, Finance Director, Finance Staff, City Engineer, etc.) who contribute time to the administration of the District, preparation of meetings, notices, etc., as well as paying bills for District expenses. Also includes costs associated with a financial engineering consultant to provide the formation and annual administration of the District, as well as collection costs for the County of Stanislaus for placement of the annual special taxes onto the tax roll and the generation of annual tax bills related thereto. The County charges $75.00 per Agency, $25.00 per District and $0.20 per parcel. Each of the City’s twenty Districts shares in the $75.00 charge equally. The $0.20 per parcels is added to the assessment amounts after they have been submitted to the County for inclusion on the Tax Roll.

Hughson Citywide Public Safety and Maintenance Services CFD Page | 9  Operating Reserve: This item shows the amount collected for or reduced (used) from the District Operating Reserve Fund. The Operating Reserve will be considered fully funded when it reaches fifty percent (50%) of the annual direct costs. Once fully funded, estimated to be in five years, the Special Tax collections will be reduced by the annual Operating Reserve collection amount shown on the Budget page. Any additional collections for the Operating Reserve will only be to ensure the Operating Reserve remains fully funded.
 Capital Replacement Reserve: This item shows the amount collected for or reduced (used) from the District Capital Replacement Fund. This fund allows the District to collect funds for the major repair or replacement of improvements or facilities that cannot be collected during a single fiscal year. This includes such items such as playground equipment and other amenities in the community park, streetlight poles, sound walls, fencing, irrigation controllers and/or pumps, as well as major street repairs.

Citywide Public Safety and Maintenance Services CFD Page | 10

AMENDED RATE AND METHOD OF APPORTIONMENT
A Special Tax applicable to each Assessor Parcel in the CFD shall be levied and collected according to the tax liability determined by the City of Hughson or its designee, through the application of this rate and method of apportionment of Special Tax. All of the 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, including property subsequently annexed to the CFD, unless otherwise provided for the annexed property.

The City of Hughson (the “City”) initiated proceedings to establish the Hughson Citywide Public Safety and Maintenance Services Community Facilities District, on December 12, 2022, by Resolution No. 22-63 (herein after referred to as “the District” or “CFD”) for the purpose of funding the ongoing operation, maintenance and servicing of certain improvements, as detailed in this Rate and Method of Apportionment of Special Tax (herein after referred to as the “RMA”).

Properties within the CFD’s future annexation area shall be annexed into the CFD as new development occurs, unless exempted by law or by the provisions set forth in Section E below.

The CFD’s future annexation area shall be defined as the boundaries of the City. A boundary map showing the future annexation area, as well as all Parcels initially proposed to be within the CFD, are included in Exhibit A of this RMA. In compliance with the proceedings governing the formation of the CFD and according to the provisions of the adoption of this RMA, the Special Tax is proposed to be levied on each taxable Parcel within the boundaries of the CFD, except those exempted by law or the express provisions set forth in this RMA.

A. GENERAL DEFINITIONS
The terms hereinafter set forth have the following meaning:
“Acre” or “Acreage” means the land area of an Assessor’s Parcel as shown on County records, such as an Assessor’s Parcel Map or secured roll data, or if the land area is not shown on an Assessor’s Parcel Map, the land area shown on the applicable Final Subdivision Map, condominium plan, record of survey, or other recorded document creating or describing the Parcel. If the preceding maps for a land area are not available, the Acreage of such land area may be determined utilizing available spatial data and Geographic Information Systems (GIS). The square footage of an Assessor’s Parcel is equal to the Acreage multiplied by 43,560.
“Act” means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter

2.5, Division 2 of Title 5 of the Government Code of the State of California.

City of Hughson
Citywide Public Safety and Maintenance Services CFD

Hughson Citywide Public Safety and Maintenance Services CFD Page | 11 “Administrative Expenses” means the actual or reasonably estimated costs incurred by the Administrator acting for and on behalf of the CFD, to determine, levy and collect the Special Taxes, in responding to public inquiries regarding the Special Taxes, including general administrative costs, fees of consultants and legal counsel providing services related to the administration of the CFD; any amounts estimated or advanced by the City or CFD for any other administrative purposes; and, any other costs required to administer the CFD as determined by the Administrator.
“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.
“Annual Tax Escalation Factor” means in each Fiscal Year following the Base Year, an increase in the Maximum Special Tax in effect in the prior Fiscal Year by an amount equal to the Consumer Price Index (CPI), for San Francisco-Oakland-Hayward, All Urban Consumers (CPI-U) (month of February) as published by the Department of Labor’s Bureau of Labor Statistics, plus three percent (3.0%). If the CPI listed above is no longer published, the Administrator shall select a new index that is reasonably comparable to the CPI that is no longer published for purposes of calculating the Annual Tax Escalation Factor. “Annual Special Tax” means the total Special Tax actually levied against all Taxable Properties in the CFD for a particular fiscal year.
“Assessor’s Parcel” means a lot or parcel shown on a Stanislaus County 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 designating lots or parcels by an Assessor’s ParcelNumber. “Assessor’s Parcel Number” or “APN” means a unique number assigned to an Assessor’s Parcel by the County Assessor for purposes of identifying a property. “Authorized Services” means those authorized maintenance activities and/or services, and expenses that may be funded by the CFD pursuant to the Act as amended, including, without limitation, those services authorized to be funded by the CFD as set forth in the documents adopted by the City Council at the time the CFD wasformed. “Base Year” means the Fiscal Year beginning July 1, 2023 and ending June 30, 2024.

City of Hughson
Citywide Public Safety and Maintenance Services CFD

Hughson Citywide Public Safety and Maintenance Services CFD Page | 12 “Building Permit” means a single permit or set of permits required to construct an entire residential or non-residential structure, which is issued by the City prior to July 1st preceding the Fiscal Year in which the Special Tax is being levied. “Capital Replacement Reserve Fund” means a fund that shall be maintained for the CFD for each Fiscal Year to provide for the accumulation and holding of funds for long-term capital projects, asset replacement, or other large anticipated expenditures. “CFD” means the City of Hughson Citywide Public Safety and Maintenance Services Community Facilities District.
“City” means the City of Hughson.
“City Council” means the City Council of the City of Hughson, acting as the legislative body of the CFD.
“City Manager” means the City Manager of the City of Hughson or his or her designee. “Commercial Property” means, in any fiscal year, all Developed Property for which a building permit or use permit has been issued for a commercial (non-residential) establishment which includes, but is not limited to, retail stores, clothing stores, book stores, convenience stores, drug stores, professional services (i.e., barber shops, dry cleaners), restaurants, supermarkets, hospitals, movie theaters, appliance and electronics stores, home supply stores, auto parts stores, and other retail uses. The City shall make the determination if a Parcel is Commercial Property.
“County” means the County of Stanislaus, State of California. “County Assessor” means the Assessor of the County or his or her designee. “County Recorder” means the Recorder of the County or his or her designee. “Developed Property” means all Taxable Property for which a building permit was issued prior to the July 1st preceding the Fiscal Year in which the Special Tax is being levied. “Dwelling Unit” means each separate residential dwelling unit that comprises an independent facility capable of conveyance or rental separate from adjacent residential dwelling units. “Exempt Property” means all Assessors’ Parcels that are exempt from the Special Tax pursuant to law or Section E herein.

City of Hughson
Citywide Public Safety and Maintenance Services CFD

Hughson Citywide Public Safety and Maintenance Services CFD Page | 13 “Final Subdivision Map” means a subdivision of property creating residential or nonresidential buildable lots by recordation of a Final Subdivision Map or Parcel Map pursuant to the Subdivision Map Act (California Government Code Section 66410 et seq.), or recordation of a condominium plan pursuant to the California Civil Code 1352, that creates individual lots for which building permits may be issued without further subdivision. “Fiscal Year” means the period starting July 1st and ending on the following June 30th. “Industrial Property” means, in any Fiscal Year, a Developed Property for which a building permit or use permit has been issued for construction of an industrial, manufacturing, or warehousing structure. The City shall make the determination if a Parcel is Industrial Property.
“Land Use Class” means any of the parcel types listed in Table 1. “Multi-Family Property” means, in any Fiscal Year, all Parcels of Developed Property for which a building permit or use permit has been issued for construction of a residential structure with five (5) or more Units that share a single Assessor’s Parcel number, all of which are offered for rent to the general public and cannot be purchased by individual homebuyers.
“Maximum Special Tax” means the Maximum Special Tax, determined in accordance with Section C herein, which may be levied in any Fiscal Year on any Assessor’s Parcel of Taxable Property.
“Operating Fund” means a fund that shall be maintained for the CFD each Fiscal Year to provide for the maintenance and administration of the CFD, including a reserve fund to pay for delinquencies in the payment of Special Taxes.
“Operating Fund Requirement” means, for any Fiscal Year, an amount equal to costs associated with providing the Authorized Services and managing the CFD. In no event shall the Operating Fund Requirement in any Fiscal Year exceed the Special Tax Requirement for the CFD, without crediting the property owner’s annual special tax levy in an amount equal to the funds available that are in excess of the Special Tax Requirement. “Operating Reserve Fund” means the amount held in a fund that is used to pay for delinquencies in the payment of Special Taxes and any insufficiencies in funds to pay for the maintenance and administrative costs of the CFD for the first half of a Fiscal Year.

City of Hughson
Citywide Public Safety and Maintenance Services CFD

Hughson Citywide Public Safety and Maintenance Services CFD Page | 14 “Proportionately” means for Taxable Property that the ratio of the Annual Special Tax to the Maximum Special Tax is equal for all Taxable Property levied within each parcel classification as identified in Table 1 herein and within the boundaries of the CFD. “Public Property” means any property within the boundaries of the CFD which (i) is owned by a public agency or expected to be owned by the federal government, State of California, County, City, or other public agency at the time of formation, (ii) has been irrevocably offered for dedication to a public agency, or (iii) is designated with specific boundaries and acreage on a Final Subdivision Map as property which will be owned by a public agency.

For purposes of this definition, a public agency includes the federal government, the State of California, the County and/or the City.
“Single Family Attached Property” means, in any Fiscal Year, all Parcels of Developed Property for which a building permit was issued for construction of a residential structure consisting of two (2) or more Units that share common walls, have separate Assessor’s Parcel numbers assigned to them, and are offered as for-sale Units, including such residential structures that meet the statutory definition of a condominium contained in California Civil Code Section 1351.
“Single Family Detached Property” means, in any Fiscal Year, all Parcels of Developed Property for which a building permit was issued for construction of a Unit that does not share a common wall with another Unit.
“Special Tax” means the Special Tax levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property to fund the Special Tax Requirement.
“Special Tax Requirement” means the amount, as determined by the Administrator for any Fiscal Year, to: (i) pay the costs of providing the Authorized Services during such fiscal year, (ii) pay Administrative Expenses associated with the Special Tax, (iii) establish or replenish the Operating Reserve Fund, (iv) establish or replenish the Capital Replacement Reserve Fund, (v) pay incidental expenses related to the Authorized Services as authorized pursuant to the Act, (vi) fund the shortfall, if any, in the Special Tax revenues collected in the preceding Fiscal Year where such shortfall resulted from delinquencies in the payment of Special Taxes in such Fiscal Year that exceeded the estimated Special Tax delinquency amount included in the Special Tax Requirement for the preceding Fiscal Year, less (vii) any excess funds available in the Operating Reserve Fund, Capital Replacement Reserve Fund, or other funds associated with the CFD as determined by the Administrator. “State” means the State of California.

City of Hughson
Citywide Public Safety and Maintenance Services CFD

Hughson Citywide Public Safety and Maintenance Services CFD Page | 15 “Taxable Property” means all of the Assessor’s Parcels within the boundaries of the CFD that are not Exempt Property.
“Tax Zone” means a mutually exclusive geographic area within which the Special Tax may be levied pursuant to this RMA. Additional Tax Zones may be created when property is annexed to the CFD and a separate Maximum Special Tax shall be identified for property within the new Tax Zone at the time of such annexation. All of the property within the proposed boundaries of the CFD and at the time of formation of the CFD are in Tax Zone No. 1.
“Tax Zone No. 1” means all property located within the area identified as Tax Zone No. 1, shown in Exhibit A of this RMA, subject to the interpretation of the Administrator as described in Section B.
“Undeveloped Property” means, in any Fiscal Year, all parcels of Taxable Property in the CFD for which a building permit for new construction was not issued prior to July 1st of the preceding Fiscal Year.
“Unit” means an individual single-family detached unit, or an individual attached residential unit within a duplex, triplex, four-plex, townhome, condominium, or apartment structure.

B. ASSIGNMENT TO CATEGORIES OF SPECIAL TAX
Each Fiscal Year, beginning with Fiscal Year 2023/24, using the definitions above, each Assessor’s Parcel within the boundaries of the CFD shall be classified by the Administrator as Taxable Property or Exempt Property. Commencing with Fiscal Year 2023/24 and for each subsequent fiscal year, Taxable Property shall be subject to the levy of Special Taxes pursuant to Section C below. In addition, in each such Fiscal Year, each Assessor’s Parcel of Taxable Property shall be further classified by the Administrator as Developed Property or Undeveloped Property.

C. MAXIMUM SPECIAL TAX RATE
The Maximum Special Tax for any Assessor’s Parcel classified as Developed Property or Undeveloped Property shall be determined by reference to the following table:

City of Hughson
Citywide Public Safety and Maintenance Services CFD

Hughson Citywide Public Safety and Maintenance Services CFD Page | 16 TABLE 1
Tax Zone No. 1 – Parkwood
Maximum Special Tax Rates By Land Use
Citywide Public Safety and Maintenance Services
Community Facilities District
Fiscal Year 2023/24
Taxable Property Type Maximum Special Tax
Single-Family Attached $1,156.40 per parcel
Single-Family Detached $1,156.40 per parcel
Multi-Family Residential $693.84 per unit
Condominium-Townhome $1,156.40 per parcel/unit
Commercial $4,625.60 per acre
Industrial $2,312.80 per acre
Undeveloped $289.10 per acre (1 acre minimum)
Multi-Family parcels are taxed at 60% of a single-family or condominium rate.

Commercial parcels are taxed at four times the single-family rate, per acre.

Industrial parcels are taxed at two times the single-family rate, per acre.

Undeveloped parcels are taxed at 25% of a single-family rate, per acre.

Under no circumstances will the Special Tax levied against any Assessor’s Parcel be increased because of delinquency or default by the owner of any other Assessor’s Parcel within the CFD by more than ten percent (10%) above what such Special Tax would have been in the absence ofdelinquencies.

Escalation of the Maximum Special Tax
Each Fiscal Year following the Base Year, the Maximum Special Tax shall be increased in accordance with the Annual Tax Escalation Factor as provided in this Rate and Method of Apportionment of Special Tax.

City of Hughson
Citywide Public Safety and Maintenance Services CFD

Hughson Citywide Public Safety and Maintenance Services CFD Page | 17 D. METHOD OF APPORTIONMENT OF SPECIAL TAX
Commencing with Fiscal Year 2023/24, and for each subsequent Fiscal Year, the Administrator shall levy the Special Tax at the rates established in Section C on all Taxable Property within the boundaries of the CFD until the total amount of Special Tax levied equals the Special Tax Requirement. The Special Tax shall be levied each Fiscal Year as follows:

1. The Special Tax shall be levied proportionately on each Assessor’s Parcel of Developed Property up to one hundred percent (100%) of the applicable Maximum Special Tax.

2. If additional monies are needed to satisfy the Special Tax Requirement after Developed Property has been levied one hundred percent (100%) of their Maximum Special Tax, the remaining amount needed to satisfy the Special Tax Requirement shall be levied proportionately on each Assessor’s Parcel of Undeveloped Property at up to one hundred percent (100%) of the Maximum Special Tax.

E. EXEMPTIONS
The Administrator shall classify the following as Exempt Property: Public Property and Assessor’s Parcels with public or utility easements making impractical their utilization for any use other than the purposes set forth in the easement.

If the use of an Assessor's Parcel changes so that such Assessor's Parcel is no longer eligible to be classified as Exempt Property under this section, such Assessor’s Parcel shall be deemed to be Taxable Property.

F. PREPAYMENT OF SPECIAL TAX
The Maximum Special Tax may not be prepaid and shall continue to be levied in accordance with Section D of this Rate and Method of Apportionment of Special Tax on an annual basis on all Taxable Property in the CFD for the purpose of funding the ongoing Authorized Services.

City of Hughson
Citywide Public Safety and Maintenance Services CFD

Hughson Citywide Public Safety and Maintenance Services CFD Page | 18 G. TERM OF THE SPECIAL TAX
Parcels in the CFD will remain subject to the Special Tax in perpetuity, unless and until such time the City determines the revenues are no longer needed, in which case the Special Tax shall cease to be levied and the City shall 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 shall additionally 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.

H. REVIEW/APPEALS
The Administrator may establish such procedures, as it deems necessary to undertake the review of any such appeal of any property owner. The Administrator shall interpret this Rate and Method of Apportionment of Special Tax and make determinations relative to the annual administration of the Special Tax and any property owner appeals, as herein specified.

Any property owner who believes that the amount of the Special Tax levied on their Assessor’s Parcel is in error shall first consult with the Administrator regarding such error.

If following such consultation, the Administrator determines that an error has occurred, the Administrator or designee shall take any of the following actions to correct the error:
• Amend the Special Tax levy on the property owner’s Assessor’s Parcel(s) for the current fiscal year,
• Require the CFD to reimburse the property owner for the amount of an overpayment to the extent of available CFD funds, or,
• Grant a credit against, eliminate or reduce the future Special Taxes on the property owner’s Assessor’s Parcel(s) for overpayment for the current fiscal year.

Citywide Public Safety and Maintenance Services CFD Page | 19 If following such consultation and action (if any by the Administrator), the property owner believes such error still exists, such person may file a written notice with the City Manager appealing the amount of the Special Tax levied on such Assessor's Parcel. If following such consultation and action (if any by the City Manager), the property owner believes such error still exists, such person may file a written notice with the City Council appealing the amount of the Special Tax levied on such Assessor's Parcel.

If the City Manager, City Council or designee determines an error exists, the CFD Administrator shall take any actions as described in this section, in order to correct the error. The decision of the City Council shall be final and binding to all persons.

I. INTERPRETATIONS
The City reserves the right to make minor administrative and technical changes to this document that does not materially affect the Rate and Method of Apportionment of Special Taxes. In addition, the interpretation and application of any section of this document shall be left to the City’s discretion. The City may make interpretations by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment of Special Tax.

J. MANNER OF COLLECTION
The annual Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that the Administrator, may, at the sole discretion of the City, directly bill the Special Tax, and may collect the Special Taxes at a different time or in a different manner as necessary to meet the financial obligations of the CFD or as otherwise determined appropriate by the Administrator.

K. REPEAL OF SPECIAL TAX
If the levy of the Special Tax is repealed by initiative or any other action participated in by the property owners of Assessor’s Parcels in the CFD, the City shall cease to levy the Special Tax and shall cease to be obligated to provide the Authorized Services for which the Special Tax was levied. The obligation to provide the Authorized Services previously funded by the repealed Special Tax shall become the joint obligations of the property owners of Assessor’s Parcels within the CFD.

Citywide Public Safety and Maintenance Services CFD

APPENDIX A
A copy of the Boundary Map for the CFD is shown on the following page.

Citywide Public Safety and Maintenance Services CFD

APPENDIX B
The 2023/24 Special Tax Roll for the District is shown below. At the time of the writing of this Report, the development had not been split to its individual APN’s. Lot numbers are shown based on the tract map provided by the developer.

Fiscal Year 2023/24 Special Tax Roll
Lot
No.

CURRENT

APN OWNER
PARCEL

TYPE UNITS
EDU
FACTOR
TOTAL
EDU'S
MAX.

RATE PER
EDU
2023/24

MAXIMUM

SPECIAL TAX
1 018-017-002 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 2 018-017-010 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 3 018-017-014 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 4 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 5 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 6 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 7 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 8 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 9 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 10 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 11 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 12 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 13 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 14 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 15 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 16 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 17 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 18 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 19 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 20 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 21 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 22 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 23 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 24 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 25 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 26 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 27 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 28 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 29 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 30 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 31 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 Citywide Public Safety and Maintenance Services CFD
Lot
No.

CURRENT

APN OWNER
PARCEL

TYPE UNITS
EDU
FACTOR
TOTAL
EDU'S
MAX.

RATE PER
EDU
2023/24

MAXIMUM

SPECIAL TAX
32 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 33 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 34 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 35 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 36 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 37 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 38 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 39 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 40 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 41 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 42 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 43 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 44 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 45 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 46 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 47 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 48 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 49 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 50 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 51 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 52 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 53 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 54 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 55 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 56 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 57 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 58 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 59 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 60 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 61 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 62 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 63 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 64 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 65 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 66 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 67 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 68 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 69 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 70 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 71 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 72 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 73 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 74 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 Citywide Public Safety and Maintenance Services CFD
Lot
No.

CURRENT

APN OWNER
PARCEL

TYPE UNITS
EDU
FACTOR
TOTAL
EDU'S
MAX.

RATE PER
EDU
2023/24

MAXIMUM

SPECIAL TAX
75 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 76 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 77 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 78 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 79 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 80 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 81 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 82 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 83 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 84 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 85 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 86 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 87 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 88 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 89 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 90 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 91 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 92 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 93 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 94 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 95 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 96 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 97 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 98 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 99 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 100 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 101 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 102 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 103 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 104 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 105 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 106 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 107 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 108 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 109 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 110 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 111 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 112 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 113 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 114 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 115 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 116 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 117 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 Citywide Public Safety and Maintenance Services CFD
Lot
No.

CURRENT

APN OWNER
PARCEL

TYPE UNITS
EDU
FACTOR
TOTAL
EDU'S
MAX.

RATE PER
EDU
2023/24

MAXIMUM

SPECIAL TAX
118 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 119 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 120 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 121 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 122 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 123 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 124 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 125 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 126 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 127 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 128 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 129 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 130 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 131 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 132 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 133 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 134 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 135 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 136 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 137 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 138 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 139 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 140 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 141 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 142 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 143 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 144 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 145 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 146 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 147 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 148 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 149 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 150 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 151 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 152 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 153 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 154 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 155 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 156 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 157 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 158 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 159 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 160 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 Citywide Public Safety and Maintenance Services CFD
Lot
No.

CURRENT

APN OWNER
PARCEL

TYPE UNITS
EDU
FACTOR
TOTAL
EDU'S
MAX.

RATE PER
EDU
2023/24

MAXIMUM

SPECIAL TAX
161 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 162 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 163 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 164 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 165 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 166 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 167 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 168 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 169 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 170 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 171 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 172 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 173 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 174 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 175 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 176 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 177 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 178 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 179 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 180 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 181 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 182 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 183 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 184 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 185 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 186 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 187 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 188 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 189 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 190 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 191 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 192 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 193 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 194 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 195 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 196 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 197 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 198 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 199 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 200 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 201 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 202 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 203 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 Citywide Public Safety and Maintenance Services CFD
Lot
No.

CURRENT

APN OWNER
PARCEL

TYPE UNITS
EDU
FACTOR
TOTAL
EDU'S
MAX.

RATE PER
EDU
2023/24

MAXIMUM

SPECIAL TAX
204 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 205 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 206 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 207 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 208 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 209 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 210 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 211 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 212 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 213 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 214 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 215 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 216 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 217 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 218 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 219 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 220 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 221 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 222 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 223 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 224 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 225 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 226 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 227 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 228 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 229 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 230 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 231 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 232 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 233 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 234 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 235 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 236 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 237 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 238 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 239 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 240 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 241 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 242 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 243 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 244 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 245 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 246 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 Citywide Public Safety and Maintenance Services CFD
Lot
No.

CURRENT

APN OWNER
PARCEL

TYPE UNITS
EDU
FACTOR
TOTAL
EDU'S
MAX.

RATE PER
EDU
2023/24

MAXIMUM

SPECIAL TAX
247 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 248 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 249 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 250 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 251 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 252 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 253 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 254 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 255 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 256 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 257 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 258 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 259 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 260 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 261 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 262 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 263 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 264 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 265 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 266 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 267 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 268 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 269 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 270 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 271 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 272 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 273 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 274 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 275 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 276 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 277 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 278 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 279 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 280 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 281 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 282 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 283 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 284 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 285 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 286 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 287 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 288 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 289 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 Citywide Public Safety and Maintenance Services CFD
Lot
No.

CURRENT

APN OWNER
PARCEL

TYPE UNITS
EDU
FACTOR
TOTAL
EDU'S
MAX.

RATE PER
EDU
2023/24

MAXIMUM

SPECIAL TAX
290 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 291 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 292 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 293 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 294 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 295 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 296 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 297 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 298 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 299 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 A KB Home, North Bay EXE 0.00 0.00 0.00 $1,156.40 $0.00 B KB Home, North Bay EXE 0.00 0.00 0.00 $1,156.40 $0.00 C KB Home, North Bay EXE 0.00 0.00 0.00 $1,156.40 $0.00 D KB Home, North Bay EXE 0.00 0.00 0.00 $1,156.40 $0.00 E KB Home, North Bay EXE 0.00 0.00 0.00 $1,156.40 $0.00 F KB Home, North Bay EXE 0.00 0.00 0.00 $1,156.40 $0.00 G KB Home, North Bay EXE 0.00 0.00 0.00 $1,156.40 $0.00 H KB Home, North Bay EXE 0.00 0.00 0.00 $1,156.40 $0.00 I KB Home, North Bay EXE 0.00 0.00 0.00 $1,156.40 $0.00 TOTALS: 299.00 299.00 $345,763.60
Citywide Public Safety and Maintenance Services CFD

APPENDIX C
The owner of the Parkwood development has signed and submitted a Petition to Form a CFD with Waivers. A copy of the signed Petition is shown on the following page.

Item Annual Costs
Maintenance
Landscape Maintenance $77,301.25
Street Lighting Maintenance 16,872.00
Street Maintenance 3,560.28
Total Maintenance Cost $97,733.53
Police Services $140,730.33
Fire Protection and EMS Services $47,412.43
Administrative Cost $8,578.35
Reserves
Operating Reserve (10% of Total Maintenance Cost) $9,773.35 Capital Replacement Reserve 41,535.61
Total Reserves $51,308.96
Total Maintenance, Service, Administrative and Reserve Costs $345,763.60 Total Maximum Special Tax Amount - Fiscal Year 2023/24 $345,763.60 City of Hughson
Tax Zone 1 - Parkwood
Fiscal Year 2023/24 Cost Estimate Summary

Item Unit Quantity Cost/Unit Cost/Year
Maintenance & Service Items
Police Services EA 299 $470.67 $140,730.33
Fire Protection and EMS Services EA 299 $158.57 $47,412.43 Detention Basin/Park (Lot B) 1 SF 139,499 $0.15 $20,924.85 Park (Lot C) 1 SF 57,861 $0.25 $14,465.25
Park (Lot D) 1 SF 15,214 $0.25 $3,803.50
Street Landscaping SF 66,920 $0.25 $16,730.00
Utilities (landscape water) SF 286,189 $0.06 $16,425.00 Storm Drain System - Catch Basins EA 2 $1,050.00 $2,100.00 Street Trees EA 462 $5.00 $2,310.00
Wood Fencing (6') LF 229 $0.25 $57.25
Sound Wall - Painting & Graffiti Abatement SF 3,236 $0.15 $485.40 Total Maintenance & Service Costs $265,444.01
Street Lighting Maintenance & Utilities
Throughout Interior of Tract EA 33 $37.00 $14,652.00
Exterior of Tract (On Santa Fe Ave.) EA 5 $37.00 $2,220.00 Total Street Lighting Maintenance Cost $16,872.00
Street Maintenance
Throughout Interior of Tract - Street Sweeping Mile 2 $23.00 $1,104.00 Throughout Interior of Tract - Storm Drains (Clean-out as needed) EA 53 $7.50 $2,456.28 Total Public Street Maintenance Cost $3,560.28
Total Maintenance Cost $285,876.29
City of Hughson
Tax Zone 1 - Parkwood
Fiscal Year 2023/24 Maintenance Costs

Item Cost/Year
Administrative Cost
City Personnel Costs $4,886.68
Annual District Administration 3,600.00
Stanislaus County Collection Charges 88.55
Rounding Adjustment 3.12
Total Administrative Cost $8,578.35
City of Hughson
Tax Zone 1 - Parkwood
Fiscal Year 2023/24 Administrative Costs

Item Unit Quantity Cost/Unit Cycle Cost/Year
Landscape Improvements
Irrigation Controller EA 1 $4,050.00 15 $270.00
Booster Pump EA 1 $5,000.00 25 $200.00
Park Amenities
Play Structure EA 1 $50,000.00 25 $2,000.00
Wood Chip Playground Surface SF 2,265 $1.00 5 $453.00
BBQ Grills/Hot Coal Bin EA 2 $1,168.00 10 $233.60
Dog Waste Station EA 3 $678.00 10 $203.40
Trash Receptacles EA 3 $750.00 10 $225.00
Picnic Tables (1 is ADA compliant) EA 4 $1,000.00 25 $160.00 Steel Benches EA 5 $985.00 15 $328.33
Shade Structure EA 1 $15,000.00 10 $1,500.00
Volleyball Net EA 1 $300.00 5 $60.00
Basketball Goal Posts EA 2 $1,520.00 25 $121.60
Miscellaneous Items (1) $1,500.00 1 $1,500.00
Sound Wall (10') LF 1,958 $300.00 50 $234.96
Sound Wall (8') LF 268 $270.00 50 $28.94
Sound Wall (6') LF 1,010 $240.00 50 $96.96
Wood Screen Fencing LF 229 $25.00 10 $572.50
Chain Link Fencing (Black vinyl coated) LF 1,040 $40.00 30 $1,386.67 4' X 16' Chain Link Gate (Black vinyl covered) EA 1 $1,000.00 15 $66.67 3' X 4' Chain Link Gate (Black vinyl covered) EA 1 $500.00 15 $33.33 Total Landscape Improvements Replacement Cost $9,641.63 Street Lighting Improvements
Exterior Street Light Pole EA 5 $5,000.00 15 $333.33
Exterior Street Light LED Power Module EA 5 $150.00 5 $150.00 Exterior Street Light LED Optical Module EA 5 $750.00 20 $187.50 Interior Street Light Pole EA 33 $3,500.00 25 $140.00
Interior Street Light LED Power Module EA 33 $150.00 5 $990.00 Interior Street Light LED Optical Module EA 33 $750.00 20 $1,237.50 Total Street Lighting Improvements Replacement Cost $3,038.33 Public Street and Sidewalk Improvements
Streets - Slurry Seal/Chip Seal/Crack Repair SY 32,759 $5.70 15 $12,448.42 Streets - Overlay SY 32,759 $25.00 50 $16,379.50
Sidewalks - Repair/Replace as neeeded SF 6,852 $7.00 50 $19.19 ADA Sidewalk Ramp - Repair/Replace SF 61 $7.00 50 $8.54 Total Street and Sidewalk Improvements Replacement Cost $28,855.65 Total Annual Replacement Cost $41,535.61
City of Hughson
Tax Zone 1 - Parkwood
Fiscal Year 2023/24 Capital Replacement Reserve

Operating Reserve Fund
Estimated Operating Reserve Fund Beginning Balance - 7/1/2023 $0.00 Operating Reserve Fund Collections/Reductions - Fiscal Year 2023/24 $9,773.35 Estimated Operating Reserve Fund Ending Balance - 6/30/2024 $9,773.35 Estimated Capital Reserve Fund Beginning Balance - 7/1/2023 $0.00 Capital Reserve Fund Collections/Reductions - Fiscal Year 2023/24 $41,535.61 Estimated Capital Reserve Fund Ending Balance - 6/30/2024 $41,535.61 Total Reserve Balance $51,308.96
City of Hughson
Tax Zone 1 - Parkwood
Fiscal Year 2023/24 Reserve Fund Information
Maximum Special Tax Amount Tax Zone 1 EDU's Rate Per EDU $345,763.60 299.00 $1,156.40
Fiscal Year 2023/24 Special Tax Rates Per EDU
City of Hughson
Tax Zone 1 - Parkwood
Special Tax Summary

Lot
No.

CURRENT

APN OWNER
PARCEL

TYPE UNITS
EDU
FACTOR
TOTAL
EDU'S
MAX.

RATE PER
EDU
2023/24

MAXIMUM

SPECIAL TAX
1 018-017-002 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 2 018-017-010 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 3 018-017-014 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 4 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 5 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 6 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 7 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 8 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 9 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 10 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 11 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 12 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 13 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 14 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 15 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 16 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 17 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 18 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 19 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 20 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 21 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 22 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 23 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 24 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 25 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 26 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 27 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 28 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 29 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 30 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 31 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 32 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 33 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 34 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 35 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 36 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 37 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 38 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 City of Hughson
Tax Zone 1 - Parkwood
Fiscal Year 2023/24 Special Tax Roll

Lot
No.

CURRENT

APN OWNER
PARCEL

TYPE UNITS
EDU
FACTOR
TOTAL
EDU'S
MAX.

RATE PER
EDU
2023/24

MAXIMUM

SPECIAL TAX
39 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 40 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 41 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 42 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 43 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 44 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 45 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 46 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 47 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 48 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 49 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 50 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 51 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 52 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 53 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 54 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 55 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 56 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 57 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 58 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 59 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 60 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 61 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 62 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 63 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 64 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 65 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 66 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 67 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 68 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 69 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 70 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 71 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 72 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 73 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 74 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 75 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 76 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 77 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 78 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 79 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 80 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 81 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 82 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40

Lot
No.

CURRENT

APN OWNER
PARCEL

TYPE UNITS
EDU
FACTOR
TOTAL
EDU'S
MAX.

RATE PER
EDU
2023/24

MAXIMUM

SPECIAL TAX
83 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 84 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 85 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 86 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 87 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 88 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 89 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 90 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 91 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 92 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 93 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 94 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 95 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 96 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 97 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 98 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 99 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 100 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 101 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 102 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 103 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 104 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 105 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 106 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 107 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 108 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 109 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 110 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 111 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 112 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 113 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 114 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 115 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 116 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 117 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 118 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 119 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 120 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 121 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 122 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 123 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 124 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 125 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 126 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40

Lot
No.

CURRENT

APN OWNER
PARCEL

TYPE UNITS
EDU
FACTOR
TOTAL
EDU'S
MAX.

RATE PER
EDU
2023/24

MAXIMUM

SPECIAL TAX
127 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 128 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 129 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 130 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 131 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 132 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 133 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 134 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 135 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 136 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 137 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 138 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 139 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 140 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 141 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 142 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 143 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 144 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 145 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 146 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 147 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 148 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 149 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 150 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 151 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 152 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 153 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 154 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 155 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 156 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 157 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 158 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 159 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 160 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 161 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 162 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 163 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 164 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 165 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 166 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 167 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 168 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 169 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 170 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40

Lot
No.

CURRENT

APN OWNER
PARCEL

TYPE UNITS
EDU
FACTOR
TOTAL
EDU'S
MAX.

RATE PER
EDU
2023/24

MAXIMUM

SPECIAL TAX
171 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 172 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 173 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 174 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 175 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 176 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 177 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 178 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 179 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 180 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 181 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 182 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 183 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 184 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 185 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 186 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 187 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 188 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 189 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 190 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 191 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 192 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 193 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 194 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 195 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 196 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 197 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 198 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 199 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 200 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 201 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 202 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 203 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 204 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 205 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 206 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 207 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 208 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 209 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 210 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 211 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 212 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 213 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 214 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40

Lot
No.

CURRENT

APN OWNER
PARCEL

TYPE UNITS
EDU
FACTOR
TOTAL
EDU'S
MAX.

RATE PER
EDU
2023/24

MAXIMUM

SPECIAL TAX
215 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 216 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 217 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 218 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 219 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 220 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 221 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 222 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 223 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 224 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 225 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 226 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 227 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 228 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 229 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 230 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 231 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 232 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 233 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 234 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 235 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 236 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 237 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 238 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 239 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 240 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 241 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 242 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 243 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 244 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 245 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 246 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 247 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 248 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 249 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 250 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 251 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 252 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 253 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 254 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 255 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 256 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 257 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 258 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40

Lot
No.

CURRENT

APN OWNER
PARCEL

TYPE UNITS
EDU
FACTOR
TOTAL
EDU'S
MAX.

RATE PER
EDU
2023/24

MAXIMUM

SPECIAL TAX
259 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 260 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 261 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 262 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 263 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 264 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 265 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 266 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 267 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 268 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 269 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 270 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 271 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 272 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 273 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 274 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 275 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 276 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 277 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 278 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 279 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 280 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 281 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 282 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 283 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 284 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 285 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 286 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 287 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 288 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 289 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 290 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 291 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 292 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 293 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 294 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 295 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 296 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 297 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 298 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 299 KB Home, North Bay SFV 1.00 1.00 1.00 $1,156.40 $1,156.40 A KB Home, North Bay EXE 0.00 0.00 0.00 $1,156.40 $0.00 B KB Home, North Bay EXE 0.00 0.00 0.00 $1,156.40 $0.00 C KB Home, North Bay EXE 0.00 0.00 0.00 $1,156.40 $0.00

Lot
No.

CURRENT

APN OWNER
PARCEL

TYPE UNITS
EDU
FACTOR
TOTAL
EDU'S
MAX.

RATE PER
EDU
2023/24

MAXIMUM

SPECIAL TAX
D KB Home, North Bay EXE 0.00 0.00 0.00 $1,156.40 $0.00 E KB Home, North Bay EXE 0.00 0.00 0.00 $1,156.40 $0.00 F KB Home, North Bay EXE 0.00 0.00 0.00 $1,156.40 $0.00 G KB Home, North Bay EXE 0.00 0.00 0.00 $1,156.40 $0.00 H KB Home, North Bay EXE 0.00 0.00 0.00 $1,156.40 $0.00 I KB Home, North Bay EXE 0.00 0.00 0.00 $1,156.40 $0.00 TOTALS: 299.00 299.00 $345,763.60

Meeting Date: October 9, 2023
Subject: Appointment of a Mayor Pro Tem of the Hughson City Council
Presented By: George Carr, Mayor
Approved: _______________________
City Manager
Staff Recommendation:

Conduct nominations and appoint a Mayor Pro Tem of the Hughson City Council.

Discussion:

The mayor shall nominate one member. The council members shall then each be offered the opportunity to make one nomination.

The City Clerk will then hold a roll call vote on each of the nominated members.

The member with the highest number of votes in support of becoming mayor pro tem will be announced as mayor pro tem. That member will then be seated to the left of Mayor Carr.

Fiscal Impact:

There is no fiscal impact associated with this item.

CITY COUNCIL AGENDA ITEM NO. 7.2
SECTION 7: NEW BUSINESS