-3-
valorem taxes and shall be subject to the same penalties and the same procedure, sale and lien in any case of delinquency as applicable for ad valorem property taxes; provided, however, that the Special Tax may be collected by direct billing by the City of the property owners in the CFD or in such other manner as may be provided by the City Council. In addition, the provisions of Section 53356.1 of the Act shall apply to any delinquent Special Tax payments.
7. Authorization. The specific authorization for adoption of the Ordinance is Section 53340 of the Act.
8. Severability. If for any reason any portion of the Ordinance is found to be invalid, or if the Special Tax is found inapplicable for any particular parcel within the CFD, by a court of competent jurisdiction, the balance of this Ordinance, and the application of the Special Tax to the remaining parcels within the CFD shall not be affected.
9. Certification. The City Clerk shall certify the passage of this Ordinance and cause it to be published or posted in accordance with law.
PASSED, APPROVED AND ADOPTED by the City Council of the City of Jurupa Valley on this 5
th day of June, 2025.
Brian Berkson
Mayor
ATTEST:
Evelyne Ssenkoloto,
Interim City Clerk
Regular City Council Meeting - June 5, 2025
-4-
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF JURUPA VALLEY )
I, Evelyne Ssenkoloto, Interim City Clerk of the City of Jurupa Valley, do hereby certify that the foregoing Ordinance No. 2025-14 was regularly introduced at a regular meeting of the City Council held on the 5th day of June, 2025 and thereafter at a regular meeting held on the 26th day of June, 2025, it was duly passed and adopted by the following vote of the City Council:
AYES:
NOES:
ABSENT:
ABSTAIN:
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the City of Jurupa Valley, California, this 26th day of June, 2025.
Evelyne Ssenkoloto, Interim City Clerk
City of Jurupa Valley
Regular City Council Meeting - June 5, 2025
CFD Report
City of Jurupa Valley
Community Facilities District No. 2024-002
(Countryside Estates)
May 2025
Prepared for:
City of Jurupa Valley
8930 Limonite Avenue
Jurupa Valley, CA 92509
Prepared by:
41593 Winchester Rd, Suite 200
Temecula, California 92590
(949) 655-3900
Regular City Council Meeting - June 5, 2025
TABLE OF CONTENTS
COMMUNITY FACILITIES DISTRICT NO. 2024-002
(COUNTRYSIDE ESTATES)
Section A – Introduction Page 1
Section B – Description of Services Page 1
Section C – Cost Estimate Page 4
Section D – Proposed Boundaries Page 5
APPENDIX
Rate and Method of Apportionment A
Boundary Map B
Regular City Council Meeting - June 5, 2025
1 Agency: City of Jurupa Valley
Project: City of Jurupa Valley
Community Facilities District No. 2024-002 (Countryside Estates) County of Riverside, State of California
Community Facilities District Report
“Mello-Roos Community Facilities Act of 1982”
A. Introduction
Whereas, the City Council of the City of Jurupa Valley, County of Riverside, State of California (Council), did, pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5 of Division 2 of Title 5 of the California Government Code (Act), on April 17, 2025, adopted Resolution No. 2025-33 (Resolution) expressly ordering the preparation and filing of a written Report for a proposed Community Facilities District (Report). This Community Facilities District shall be referred to as City of Jurupa Valley Community Facilities District No. 2024-002 (Countryside Estates) (CFD) and (CFD No. 2024-002 (Countryside Estates)); and,
Whereas, the Resolution ordering said Report, did direct that the Report generally contain the following:
A brief description of the services by type proposed to be financed by the CFD which will adequately meet the needs of the CFD; and
An estimate of the costs of providing such services, including the incidental expenses, to be incurred in connection with the CFD;
Now, therefore, the undersigned, authorized representative of Harris & Associates, the appointed Special Tax Consultant and responsible officer or person directed to prepare the Report, pursuant to the provisions of the Act, does hereby submit the following data.
B. Description of Services
A Community Facilities District may provide for financing of certain public services which are necessary to meet increased demands placed upon local agencies as a result of development or rehabilitation occurring with the CFD.
Regular City Council Meeting - June 5, 2025
2 A general description of the proposed services, pursuant to the terms stated in Exhibit “A” of the Resolution, is as follows:
Street Lights
Street light maintenance including energy charges, operation, maintenance, and administrative costs of streetlights within the CFD; and
Landscaping
Landscape maintenance in the City right-of-way, basins & BMP’s, or easement, to be financed, including streetscape, slopes, and open space areas. Landscape maintenance may include, but is not limited, to all landscaping materials such as turf, ground cover, shrub, trees, plants, irrigation, fencing and drainage systems, weed control and other abatements, electricity, repair/replacement and inspection. Inspection is inclusive of scheduling, travel time, visual inspection process and procedures, GPS location recording, reporting by device, annual reporting; visual inspection for functionality, vegetated as designed, irrigation is complete and in working order, noting any of the following: deficiencies, erosion, trash, silt, sediment, structural deficiencies. Maintenance is inclusive of repair or replacing any of the items noted as deficient or needing to be corrected to not be deficient.
Administration is inclusive of quality assurance and control of inspection and maintenance, general contract administration, including phone calls and procurement of goods and services; and
Stormwater Facilities
Stormwater facilities, including basins and BMPs. Basin and BMP maintenance means maintenance, administration and inspection of the stormwater facilities and BMPs including open space areas, and any other NPDES/WQMP/BMP related devices; and.
Graffiti Abatement
Litter and graffiti removal on soundwalls and other amenities and normal painting as required, within the CFD.
Incidentals
All other services necessary or useful for, or in connection with, the authorized services listed above, including building a reserve fund for replacement.
The services listed herein are representative of the types of services authorized to be financed by Community Facilities District No. 2024-002 (Countryside Estates). Detailed scope and limits of specific projects will be determined as appropriate, consistent with the standards of the City of Jurupa Valley. Addition, deletion or modification of descriptions of the services may be made consistent with the requirements of the City Council of the City of Jurupa Valley, the Community Facilities District No. 2024-002 (Countryside Estates), and the Act.
Regular City Council Meeting - June 5, 2025
3 Based upon the above, it is my opinion that the services being funded are those that are necessary to meet certain increased demands placed upon the City of Jurupa Valley, as a result of development occurring within the boundaries of the CFD.
Dated this 5th of June, 2025.
Harris & Associates
___________________________
Special Tax Consultant
CFD 2024-002 (Countryside Estates)
City of Jurupa Valley
County of Riverside
State of California
Regular City Council Meeting - June 5, 2025
4 C. Cost Estimate
1. The cost estimate, including incidental expenses, for CFD 2024-002 (Countryside Estates) is as follows:
Description Cost
Landscaping $23,926.76
Basin WQMD $5,000.00
Streetlights $718.82
Fencing $486.14
Administration $3,500.00
Operating Reserve $3,013.17
Capital Replacement - Fencing $485.65
Capital Replacement – Landscaping & Streetlights $2,232.27 Total Cost $39,362.81
Single Family Residential Dwelling Units 31
Total Cost per Single Family Residence (rounded) $1,270.00
CFD 2024-002 (Countryside Estates) will have a Maximum Special Tax of $1,270.00 per Single Family Residential dwelling unit for FY 2024-25 (as defined in the Rate and Method of Apportionment attached in Appendix A). These amounts shall be increased annually based upon the percentage change in the Consumer Price Index, with a maximum annual increase of six percent (6%) and a minimum increase of two percent (2%) of the Maximum Special Tax in effect in the previous Fiscal Year.
2. Pursuant to Section 53340 of the Act, the proceeds of any special tax levied and collected by CFD No. 2024-002 (Countryside Estates) may be used only to pay for the cost of providing services and incidental expenses. As defined by the Act, incidental expenses include, but are not limited to, the annual costs associated with determination of the amount of special taxes, collection of special taxes, payment of special taxes, or costs otherwise incurred in order to carry out the authorized purposes of the community facilities district.
The incidental expenses associated with the annual administration of CFD No. 2024-002 (Countryside Estates) are initially estimated to be $4,000. This amount shall be increased based upon the percentage change in the Consumer Price Index, with a maximum annual increase of six percent (6%) and a minimum increase of two percent (2%) of the Maximum Special Tax in effect in the previous Fiscal Year.
3. The cost of the services shall include incidental expenses, including costs associated with formation of the CFD, determination of the amount of the special tax, collection of the special tax, payment of the special tax, costs incurred in order to carry out the authorized purposes of the CFD, and the costs of engineering, inspecting, coordinating, completing, planning and designing the services, including the costs of environmental evaluations.
The following incidental expenses are examples of those that may be incurred in the formation of the CFD:
Engineering services,
Regular City Council Meeting - June 5, 2025
5 Publishing, mailing and posting of notices,
Governmental notification and filing costs,
Election costs, and
Charges and fees of the City of Jurupa Valley other than those waived.
The following incidental expenses are examples of those that may be incurred in each annual special tax levy:
Necessary consultant costs,
Costs of posting and collecting the special taxes, and Administrative costs of the City of Jurupa Valley related to each annual special tax levy.
D. Proposed Boundaries
CFD No. 2024-002 (Countryside Estates) is located in the City of Jurupa Valley roughly bounded by Limonite Avenue, Riverview Drive, Maverick Lane, and Klawitter Road. CFD No. 2024-002 (Countryside Estates) is currently composed of one (1) undeveloped parcel totaling 19.42 gross acres.
The proposed boundaries of the CFD are those properties and parcels for which special taxes may be levied to pay for the costs and expenses of the services described above. The proposed CFD boundaries as of the date of this Report include the following taxable assessor parcel number(s):
186-160-021
A reduced scale map showing the boundaries of the CFD is provided as Appendix B. A full-scale map is on file with the City Clerk of the City of Jurupa Valley and was recorded with Riverside County Recorder’s Office in Book 96 of Maps of Assessment and Community Facilities Districts at Page 7 on May 6, 2025. Document No. 2025-0135747.
Regular City Council Meeting - June 5, 2025
6 APPENDIX A
RATE AND METHOD OF APPORTIONMENT
OF SPECIAL TAXES FOR
CFD 2024-002 (COUNTRYSIDE ESTATES)
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City of Jurupa Valley
CFD No. 2024-002 (Countryside Estates) – Rate and Method of Apportionment Page 1
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX FOR
COMMUNITY FACILITIES DISTRICT NO. 2024-002 (COUNTRYSIDE ESTATES)
OF THE CITY OF JURUPA VALLEY, COUNTY OF RIVERSIDE,
STATE OF CALIFORNIA
A Special Tax (all capitalized terms are defined in Section A., “Definitions”, below) shall be applicable to each Parcel of Taxable Property located within the boundaries of Community Facilities District No. 2024-002 (Countryside Estates) (the CFD). The amount of Special Tax to be levied on a Parcel in each Fiscal Year, commencing in Fiscal Year 2025-2026, shall be determined by the City Council of the City of Jurupa Valley, acting in its capacity as the legislative body of the CFD by applying the appropriate Special Tax as set forth in Sections B, C and D below. All of the real property within the CFD, unless exempted by law or by the provisions of Section E. below, shall be taxed for the purposes, to the extent and in the manner herein provided.
A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
“Accessory Dwelling Unit(s)” means a Developed Parcel with a secondary attached or detached dwelling unit with complete independent living facilities for one or more persons.
“Acre or Acreage” means the land area of a Parcel as indicated on the most recent Assessor’s Parcel Map, or if the land area is not shown on the Assessor’s Parcel Map, the land area shown on the applicable Final Map, condominium plan, other recorded County map, or the land area calculated to the reasonable satisfaction of the Administrator using the boundaries set forth on such map or plan.
“Act” means the Mello-Roos Community Facilities Act of 1982, being Chapter 2.5 of Part 1 of Division 2 of Title 5 of the Government Code of the State of California (Sections 53311 - 53368).
“Administrative Expenses” means all actual or reasonably estimated costs and expenses of the CFD that are chargeable or allocable to carry out duties of the CFD as allowed by the Act. This may include, without limitation, all costs and expenses arising out of or resulting from the annual levy and collection of the Special Tax (whether by the City, the Administrator or both), any litigation or appeal involving the CFD, and other administrative expenses of the City or Administrator directly related to the CFD.
Administrative Expenses shall also include amounts estimated or advanced by the City or CFD for attorney’s fees and other costs related to commencing and pursuing to completion any foreclosure as a result of delinquent Special Taxes.
“Administrator” means a person or firm designated by the CFD to administer the Special Tax.
Regular City Council Meeting - June 5, 2025
City of Jurupa Valley
CFD No. 2024-002 (Countryside Estates) – Rate and Method of Apportionment Page 2 “Approved Property” means all Parcels of Taxable Property: (i) that are included in a Final Map that was recorded prior to January 1st preceding the Fiscal Year in which the Special Tax is being levied; and (ii) that have not been issued a Building Permit prior to the April 1st preceding the Fiscal Year in which the Special Tax is being levied.
“Assessor” means the Assessor of the County.
Assessor’s Parcel(s)” or “Parcel(s)” means a lot or parcel within the CFD shown on an Assessor’s Parcel Map with an assigned Assessor’s Parcel Number valid as of July 1 st for the Fiscal Year for which the Special Tax is being levied
“Assessor’s Parcel Map” means an official map of the County Assessor of the County designating Parcels by Assessor’s Parcel Number.
“Assessor’s Parcel Number” or “APN” means the number assigned to a lot or Parcel for purposes of identification as determined from an Assessor Parcel Map or the applicable assessment roll.
“Base Year” means the Fiscal Year ending June 30, 2025. Rates in this Rate and Method of Apportionment are based on FY 2024-25 costs which will be escalated beginning in FY 2025-26.
“Boundary Map” means a recorded map of the CFD that indicates by a boundary line the extent of the territory identified to be subject to the levy of Special Taxes.
"Building Permit" means the first legal document issued by a local agency giving official permission for new construction.
“Capital Replacement” means to repair or replace improvements being maintained by the CFD.
“CFD” or “CFD 2024-002” means Community Facilities District No. 2024-002 (Countryside Estates) of the City of Jurupa Valley.
“City” means the City of Jurupa Valley, California.
“Condominium Residential Property” means a Developed Parcel with an approved land use for residential condominiums (two or more attached units which are individually owned).
“Consumer Price Index” or “CPI” means the Consumer Price Index published by the U.S. Bureau of Labor Statistic for “All Urban Consumers” in the Riverside-San Bernardino-Ontario area.
Regular City Council Meeting - June 5, 2025
City of Jurupa Valley
CFD No. 2024-002 (Countryside Estates) – Rate and Method of Apportionment Page 3 “Consumer Price Index Inflation Factor” means, for any Fiscal Year, the annual change in the Consumer Price Index which shall be measured from the month of March in the Calendar Year that ends in the previous Fiscal Year to the month of March preceding the Fiscal Year. The Maximum Special Tax Rates in Table 1 and Table 2 shall be increased by the amount of the Consumer Price Index Inflation Factor, with a maximum annual increase of six percent (6%) and a minimum annual increase of two percent (2%) of the Maximum Special Tax Rates in effect for the previous Fiscal Year. In the event this index ceases to be published, the Consumer Price Index shall be another index as determined by the Administrator that is reasonably comparable to the Consumer Price Index for the Riverside-San Bernardino-Ontario Area.
“Council” means the City Council of the City acting as the legislative body of the CFD.
“County” means the County of Riverside, California.
“Developed Property” means all Parcels of Taxable Property: (i) that are included in a Final Map that was recorded prior to January 1 st preceding the Fiscal Year in which the Special Tax is being levied; and (ii) for which a Building Permit for new construction has been issued prior to April 1st preceding the Fiscal Year in which the Special Tax is being levied.
“Exempt Property” means any Parcel that is exempt from Special Taxes pursuant to Section E., below.
“Final Map” means a subdivision of property by recordation of an Assessor’s Parcel Map or lot line adjustment, pursuant to the Subdivision Map Act (California Government Code Section 66410 et seq.) or recordation of a condominium plan pursuant to California Civil Code 1352 that creates individual lots for which Building Permits may be issued without further subdivision.
“Fiscal Year” means the 12-month period starting on July 1 of any calendar year and ending the following June 30.
“Land Use Class” means any of the classes listed in Table 1 of Section C., below.
“Maximum Special Tax” means, for each Parcel in each Fiscal Year, the greatest Special Tax amount, determined in accordance with Section C., below, that may be levied on any Parcel of Taxable Property.
“Mixed Use Property” means all Parcels of Developed Property with more than one land use including residential, commercial, retail or other land uses.
“Multifamily Residential Property” means all Parcels of Developed Property that consists of a building or buildings comprised of attached Residential Dwelling Units available for rental by the general public, not for sale to an end user, and under common management.
Regular City Council Meeting - June 5, 2025
City of Jurupa Valley
CFD No. 2024-002 (Countryside Estates) – Rate and Method of Apportionment Page 4 “Non-Residential Property” means all Parcels of Developed Property for which a Building Permit was issued, permitting the construction of one or more commercial, retail or other types of structure other than a residential structure.
“Operating Reserves” means cash reserves to fund the Special Tax Requirement in the event of cash flow shortages or unexpected increases in operating, repair and maintenance costs (excluding capital improvements).
“Property Owner’s Association Property” means all Parcels that have been conveyed, dedicated to, or irrevocably offered for dedication to a property owner association, including any master or sub-association, prior to April 1 preceding the Fiscal Year in which the Special Tax is being levied. The Special Tax shall not be levied on Property Owner’s Association Property. If any Property Owner’s Association Property is converted to Taxable Property as the result of a sale of an Exempt Parcel to a private owner for residential or non-residential development, it shall become subject to the Special Tax in accordance with this Rate and Method of Apportionment as determined pursuant to Sections C. and D.
“Proportionately” means for Parcels of Taxable Property that are (i) Developed Property, the ratio of the applied Special Tax levy to the Maximum Special Tax is the same for all Parcels of Developed Property; (ii) Approved Property, the ratio of the applied Special Tax levy to the Maximum Special Tax is the same for all Parcels of Approved Property; and (iii) Undeveloped Property, Public Property or Property Owner’s Association Property, the ratios of the applied Special Tax levy per Acre to the Maximum Special Tax per Acre is the same for all Parcels of Undeveloped Property, Public Property and Property Owner’s Association Property.
“Public Property” means all Parcels which, as of April 1 st preceding the Fiscal Year in which the Special Tax is being levied, are (i) used for rights-of-way or any other purpose and is owned by, dedicated to, or irrevocably offered for dedication to the federal government, the State, the County, City or any other public agency, provided, however, that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified according to its use; or (ii) encumbered by an unmanned utility easement making impractical its utilization for other than the purpose set forth in the easement.
“Residential Property” means all Parcels of Developed Property for which a Building Permit has been issued permitting the construction of one or more residential Dwelling Units.
“Single Family Residential Property” means all Parcels of Residential Property, other than Condominium Residential Property, Accessory Dwelling Unit, and Multifamily Residential Property.
“Special Tax” means the special tax to be levied in each Fiscal Year on each Parcel of Taxable Property in accordance with Section D to fund the Special Tax Requirement.
Regular City Council Meeting - June 5, 2025
City of Jurupa Valley
CFD No. 2024-002 (Countryside Estates) – Rate and Method of Apportionment Page 5 “Special Tax Requirement” means for each Fiscal Year, that amount required to: (i) pay the estimated cost of Special Tax Services for such Fiscal Year as determined by the City; (ii) fund the Special Tax Reserve Fund in an amount not to exceed the lesser of (a) 20% of the Special Tax Reserve Fund Requirement or (b) the amount needed to fund the Special Tax Reserve Fund up to the Special Tax Reserve Fund Requirement; (iii) pay Administrative Expenses; (iv) pay for an actual or anticipated shortfall due to Special Tax delinquencies in the current or prior Fiscal Year; and (v) provide a credit for funds that are available to reduce the annual Special Tax levy, if any, as determined by the Administrator.
“Special Tax Reserve Fund” means a fund to be used for Capital Replacement and Operating Reserves related to the Special Tax Services.
“Special Tax Reserve Fund Requirement” equals 200% of the anticipated annual cost of Special Tax Services in the Base Year. The Special Tax Reserve Fund Requirement shall be increased annually, commencing July 1, 2025, based on the Consumer Price Index Inflation Factor.
“Special Tax Services” means: (i) Street light maintenance including energy charges, operation, maintenance, and administrative costs of streetlights within the CFD; (ii) Landscape maintenance in the City right-of-way, basins and BMPs, or easement, to be financed, including streetscape, slopes, and open space areas. Landscape maintenance may include, but is not limited, to all landscaping materials such as turf, ground cover, shrub, trees, plants, irrigation and drainage systems, weed control and other abatements, electricity, repair/replacement and inspection and fencing. Inspection is inclusive of scheduling, travel time, visual inspection process and procedures, GPS location recording, reporting by device, annual reporting; visual inspection for functionality, vegetated as designed, irrigation is complete and in working order, noting any of the following: deficiencies, erosion, trash, silt, sediment, structural deficiencies. Maintenance is inclusive of repair or replacing any of the items noted as deficient or needing to be corrected to not be deficient. Administration is inclusive of quality assurance and control of inspection and maintenance, general contract administration, including phone calls and procurement of goods and services (iii) Stormwater facilities, including basins and BMPs.
Basin and BMP maintenance means maintenance, administration and inspection of the stormwater facilities and BMPs including open space areas, and any other NPDES/WQMP/BMP related devices; (iv) Litter and graffiti removal on soundwalls and other amenities and normal painting as required; and (v) All other services necessary or useful for, or in connection with, the authorized services listed above, including building a reserve fund for replacement.
“State” means the State of California.
“Taxable Property” means all Parcels within the boundary of the CFD pursuant to the Boundary Map that are not exempt from the Special Tax pursuant to Section E., below.
“Taxable Unit” means either a Dwelling Unit or an Acre, as shown in Table 1 or Table 2 of Section C.
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City of Jurupa Valley
CFD No. 2024-002 (Countryside Estates) – Rate and Method of Apportionment Page 6 “Undeveloped Property” means all Parcels of Taxable Property not classified as Developed Property, Approved Property, Public Property, or Property Owner’s Association Property.
B. ASSIGNMENT TO LAND USE CLASS
For each Fiscal Year, commencing Fiscal Year 2025-2026, all Parcels of Taxable Property shall be classified as either Developed Property, Approved Property, Undeveloped Property, Public Property, or Property Owner’s Association Property; and subject to the levy of Special Taxes in accordance with this Rate and Method of Apportionment as determined pursuant to Sections C. and D.
Parcels of Developed Property shall further be classified as Residential Property or Non- Residential Property. Parcels of Residential Property shall further be classified as Single Family Residential Property, Condominium Residential Property, Accessory Dwelling Unit Residential Property or Multifamily Residential Property.
C. MAXIMUM SPECIAL TAX RATES
For each Fiscal Year commencing Fiscal Year 2025-2026, Maximum Special Tax Rates shall be determined as described below.
1. Developed Property
The Maximum Special Tax that may be levied on each Parcel classified as Developed Property shall be determined by reference to Table 1 below. Maximum Special Tax Rates are subject to annual escalation in accordance with Section C. 5.
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City of Jurupa Valley
CFD No. 2024-002 (Countryside Estates) – Rate and Method of Apportionment Page 7 TABLE 1
Maximum Special Tax for Developed Property
Fiscal Year 2024-20251
Land Use
Class Description Taxable Unit
Maximum
Special Tax Per
Taxable Unit
1 Single Family Residential Property Dwelling Unit $1,270.00 2 Condominium Residential Property Dwelling Unit $889.00 3 Accessory Dwelling Unit
Residential Property Dwelling Unit $889.00
4 Multifamily Residential Property Acre $2,430.00
5 Non-Residential Property Acre $2,430.00
1 Max Rates are based on FY 2024-25 costs and will be increased by the Consumer Price Index Inflation Factor for the first levy in FY 2025-26.
Mixed Use Property
The Maximum Special Tax that may be levied on a Parcel of Mixed Use Property shall be the sum of the Maximum Special Tax for each of the Parcels land uses based on Table 1. The Maximum Special Tax for Single Family Residential Property shall apply to any Residential Dwelling Units on the parcel. The Maximum Special Tax for Acreage shall apply to the other land uses on the property, with Acreage for each land use determined by reference to the approved site plan for such Parcel. Maximum Special Tax Rates are subject to annual escalation in accordance with Section C. 5.
2. Approved Property
In determining the Maximum Special Tax for Approved Property for each Parcel of Approved Property, the Undeveloped Property Maximum Special Tax in Table 2 times the Acreage of such Parcel shall be applied; provided, however, that for a Parcel of Approved Property that is expected to become Single Family Residential Property, as reasonably determined by the Administrator based on the Final Map for such Parcel, the Maximum Special Tax for such Parcel of Approved Property shall be calculated utilizing Table 1 as if such Parcel were already designated as Single Family Residential Property. Maximum Special Tax Rates are subject to annual escalation in accordance with Section C. 5.
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City of Jurupa Valley
CFD No. 2024-002 (Countryside Estates) – Rate and Method of Apportionment Page 8
3. Undeveloped Property
The Maximum Special Tax on each Parcel of Undeveloped Property shall be determined by reference to Table 2 below. Maximum Special Tax Rates are subject to annual escalation in accordance with Section C. 5.
TABLE 2
Maximum Special Tax for Undeveloped Property
Fiscal Year 2024-20251
Maximum Special Tax
Per Acre
$2,430
1 Max Rates are based on FY 2024-25 costs and will be increased by the Consumer Price Index Inflation Factor for the first levy in FY 2025-26.
4. Taxable Public Property and Property Owner’s Association Property
The Maximum Special Tax Rate that may be levied for FY 2025-26 on each Parcel of Taxable Public Property or Taxable Property Owners Association Property shall be equal to the product of the applicable Undeveloped Property Maximum Special Tax Rates shown in Table 2 multiplied by the Acreage of such Parcel. These Maximum Special Tax Rates are subject to annual escalation in accordance with Section C. 5.
5. Increase in the Maximum Special Tax
On each July 1, commencing on July 1, 2025, the Maximum Special Tax for Developed Property, Approved Property, Undeveloped Property and Taxable Public Property and Property Owner’s Association Property shall increase by Consumer Price Index Inflation Factor.
D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
Commencing with Fiscal Year 2025-2026 and for each following Fiscal Year, the Administrator shall levy the Special Tax on all Taxable Property within the Special Tax boundary up to the amount of the Special Tax Requirement in accordance with the following steps:
First: The Special Tax shall be levied Proportionately on each Parcel of Developed Property at up to 100% of the applicable Maximum Special Tax for each Parcel as needed to satisfy the Special Tax Requirement; then
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City of Jurupa Valley
CFD No. 2024-002 (Countryside Estates) – Rate and Method of Apportionment Page 9 Second: If additional moneys are needed to satisfy the Special Tax Requirement after the first step has been completed, the Special Tax shall be levied Proportionately on each Parcel of Approved Property at up to 100% of the applicable Maximum Special Tax for each Parcel as needed to satisfy the Special Tax Requirement; then
Third: If additional moneys are needed to satisfy the Special Tax Requirement after the first two steps have been completed, the Special Tax shall be levied Proportionately on each Parcel of Undeveloped Property at up to 100% of the applicable Maximum Special Tax for each Parcel as needed to satisfy the Special Tax Requirement.
Fourth: If additional moneys are needed to satisfy the Special Tax Requirement after the first three steps have been completed, the Special Tax shall be levied Proportionately on each Parcel of Taxable Public Property and Taxable Property Owner’s Association Property at up to 100% of the applicable Maximum Special Tax for each Parcel as needed to satisfy the Special Tax Requirement.
Notwithstanding the above, under no circumstances will the Special Tax be levied in any Fiscal Year against any Assessor’s Parcel of Residential Property as a result of a delinquency in the payment of the Special Tax applicable to any other Assessor’s Parcel be increased by more than ten percent (10%) above the amount that would have been levied in that Fiscal Year had there never been any such delinquency or default.
E. EXEMPTIONS
The Special Tax shall not be levied on Public Property or Property Owner’s Association Property. If any Public Property or Property Owner’s Association Property is converted to Taxable Property as the result of a sale of an Exempt Parcel to a private owner for residential or non-residential development, it shall become subject to the Special Tax in accordance with this Rate and Method of Apportionment as determined pursuant to Sections C. and D.
F. MANNER OF COLLECTION
The Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem property taxes and shall be subject to the same penalties, the same procedure, sale and lien priority in the case of delinquency; provided, however, that the Administrator may directly bill the Special Tax or may collect the Special Tax at a different time or in a different manner if necessary to meet the financial obligations of the CFD, and provided further that the CFD may covenant to foreclose and may actually foreclose on Parcels having delinquent Special Taxes as permitted by the Act.
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City of Jurupa Valley
CFD No. 2024-002 (Countryside Estates) – Rate and Method of Apportionment Page 10 G. APPEALS
Any taxpayer may file a written appeal of the Special Tax on their Parcel(s) with the Administrator, provided that the appellant is current in their payments of Special Taxes.
During pendency of an appeal, all Special Taxes must be paid on or before the payment due date established when the levy was made. The appeal must specify the reasons why the appellant claims the Special Tax is in error. The Administrator shall review the appeal, meet with the appellant if the Administrator deems necessary, and advise the appellant of its determination. If the Administrator agrees with the appellant, the Administrator shall grant a credit to eliminate or reduce future Special Taxes on the appellant’s Parcel(s). No refunds of previously paid Special Taxes shall be made.
The Administrator shall interpret this Rate and Method of Apportionment and make determinations relative to the annual levy and administration of the Special Tax and any taxpayer who appeals, as herein specified.
H. PREPAYMENT
The Special Tax may not be prepaid.
I. TERM OF THE SPECIAL TAX
The Special Tax shall be levied annually in perpetuity unless terminated earlier by the City.
Regular City Council Meeting - June 5, 2025
7 APPENDIX B
BOUNDARY MAP FOR
CFD 2024-002 (COUNTRYSIDE ESTATES)
Regular City Council Meeting - June 5, 2025
Regular City Council Meeting - June 5, 2025
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120
STAFF REPORT
DATE: JUNE 5, 2025
TO: HO
NORABLE MAYOR AND CITY COUNCIL
FR
OM: ROD BUTLER, CITY MANAGER
BY: SUSAN PARAGAS, FINANCE DIRECTOR
SUBJ
ECT: AGENDA ITEM NO. 15.A
FIS
CAL YEAR 2025-2026 BUDGET STUDY SESSION FOLLOW-UP
RECO
MMENDATION
Th
e City Council is recommended to receive additional information requested during the Proposed Fiscal Year 2025-2026 (FY2526) City Budget presented during the May 15, 2025 budget study session and to provide direction to staff.
BACKGRO
UND
The F
Y2526 Proposed Budget (Budget) study session was held on May 15, 2025. During the session, Council asked for additional information which would allow them to better direct staff towards the adoption of the Budget.
ANALY
SIS
Be
low are the items needing additional information from the Budget study session held on May 15, 2025:
1. Rev
enue Neutrality Payment: 24% of Property Tax and Sales Tax Revenues
2. Why
did Engineering go up by 15.8% (+$785,690)?:
a. Sal
aries & Benefits +$540,750
FY 2024-25 budgets were adjusted for salary savings from vacancies and underfilled positions. FY 2025-26 salaries and benefits are estimated at 0% vacancies, therefore, the high variance between the two fiscal years. b. Maintenance & Operations +$244,940
RETURN TO AGENDA
Regular City Council Meeting - June 5, 2025
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Cost increases in Maintenance (Field and Vehicle), Software Licenses and NPDES contract.
3. Graph of Fund Balances
General Fund
$46,439,072
43.66%
Special Revenue Funds
$59,209,984
55.67%
Internal Services Funds
$705,700
0.66%
ESTIMATED FUND BALANCES-ENDING JUNE 30, 2025
T otal City-Wide Estimated Fund Balances: $106,354,756
General Fund
$44,284,387
39.04%
Special Revenue Funds
$69,118,344
60.93%
Internal Services Funds
$43,379
0.04%
ESTIMATED FUND BALANCES-ENDING JUNE 30, 2026
Total City-Wide Estimated Fund Balances: $113,446,110
Regular City Council Meeting - June 5, 2025
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4. Public Safety Breakdown:
Total Estimated Contracted Services: $29,005,590
Average Patrol Services-Patrol Officer
$16,824,145
180 hrs/day x 365 Days x $250.21 rate 16,438,795 Overtime = 4,599 hrs x $83.79 rate 385,350 Dedicated Positions $10,609,940
1 Sheriff's Sergeant 324,285
$155.31 rate/hr x 2,088 hrs (one year)
1 Sheriff's Sergeant-Motorcycle Team 324,285
(previously County Funded, now City Funded)
$155.31 rate/hr x 2,088 hrs (one year)
7 Deputy Sheriffs-Zone Officers 3,129,870
$214.14 rate/hr x 14,616 hrs (one year)
1 Deputy Sheriff-New (Mobile Food Vendor) 447,125 $214.14 rate/hr x 2,088 hrs (one year)
3 Deputy Sheriffs-Traffic Officers 1,341,375 $214.14 rate/hr x 6,264 hrs (one year)
5 Deputy Sheriffs-Motorcycle Team 2,235,620 $214.14 rate/hr x 10,440 hrs (one year)
2 Deputy Sheriffs-Comm-Oriented Policing 894,250 $214.14 rate/hr x 4,176 hrs (one year)
2 Deputy Sheriffs-Comm Enforcement 894,250 $214.14 rate/hr x 4,176 hrs (one year)
7 Community Services Officer II 1,018,880
$69.71 rate/hr x 14,616 hrs (one year)
Differentials $ 52,805
5 Deputy Sheriffs-Motorcycle Team 46,250 $4.43 rate/hr x 10,440 hrs (one year)
1 Sheriff's Sergeant-Motorcycle Team 6,555 (previously County Funded, now City Funded)
$3.14 rate/hr x 2,088 hrs (one year)
Overtime $ 424,985
Sheriff's Sergeant 12,600
$120.70 rate/hr x 104.40 hrs
Sheriff's Sergeant-Motorcycle Team 12,600 (now City-Funded)
$120.70 rate/hr x 104.40 hrs
Sheriff's Investigators 251,810
$116.34 rate/hr x 2,164.45 hrs
Regular City Council Meeting - June 5, 2025
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Sheriff's Patrol Officers 104,970
$83.79 rate/hr x 1,252.80 hrs
Sheriff's Patrol Officer-New 12,245
$83.79 rate/hr x 146.16 hrs
Community Services Officers 30,760
$52.61 rate/hr x 584.64 hrs
Mileage $ 685,005
Black & White Units 665,445
$1.25 rate/mile x 532,356.3 miles
Black & White Unit-New 11,955
$1.25 rate/mile x 9,563.04 miles
Plain Units 7,605
$0.84 rate/mile x 9,052 miles
Other $ 408,710
Facility Estimated Cost 408,710
5. Include cost of planning services bid results:
Cost of Planning Services bid award has been updated in the Planning and Housing divisions and will be included in the revised Budget.
6. Breakdown of Planning Account #54140, Consulting Services = $1,153,995:
a. Contract Planning Staff $618,795
b. CEQA and Landscape Architect Consultants $477,600
c. Urban Design $49,920
d. GIS (Advance/Current Planning) $7,680
7. Adjust HR Tuition Reimb ursement closer to actuals and increase Prof Serv - Coaching (Team leadership building):
a. Reduced HR Tuition Reimbursement by $30,000 for an adjusted total of $30,000.
b. Increased HR Professional Services (Coaching Services) by $30,000 for an adjusted total of $54,000.
8. Fire Services Expenditure Increase:
a. Wildland Services Rate Increase
b. Full-Year Service Cost for Station 18
Regular City Council Meeting - June 5, 2025
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9. Animal Services Expenditure – Is it net of revenues?
a. Expenditure Budget is at the estimated gross of charges. b. Revenues are budgeted separately.
c. Payments issued are net of revenues and expenditures.
10. What is breakdown of $1,075,195 expenditure increase in Community Development Department?
a. Salaries & Benefits +$933,630
i. Addition of Senior Planner
ii. Addition of Management Aide
iii. Full Year Budget for Housing Manager
iv. Full Year Budgets for 2 additional Code Enforcement Officers v. FY 2024-25 budgets were adjusted for salary savings from vacancies. FY 2025-26 Salaries are estimated at 0% vacancies.
b. Maintenance & Operations +$136,765
i. Increase for Santa Ana River Plan
ii. Offset with Reductions to Primarily in Consulting Services
c. Capital Outlay +$4,800
11. Separate Electricity/Natural Gas Account #56210
a. Account #56210 renamed to “Utility-Electric Services.” b. Account #56212 setup for “Utility-Natural Gas Services.”
12. Move Code Enforcement Consulting Services for Attorney Services to City Attorney division:
a. Will reallocate $125,000 of $150,000 Code Enforcement Consulting Services budget to the City Attorney division for Civica Law. b. $25,000 will remain with Code Enforcement for the services of a seasonal Code Enforcement Officer.
Please see the next page.
Regular City Council Meeting - June 5, 2025
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13. Breakdown of LLMD to reflect net revenues over expenditures. Highlighted zones to be subsidized by General Fund due to zero or insufficient fund balance.
LLMD-Landscaping
FY 25-26
Revenue
FY 25-26
Expenditure
FY 25-26
Net Surplus (Deficit)
Estimated
Fund Balance
at June 30, 2025
Zone 4–Camino Real $237,310 $640,623 ($403,313) $0
Zone 5–Sky Country Trails 82,537 63,806 18,731 185,322
Zone 6–Bellegrave 8,045 8,221 (176) 15,145
Zone 7–Etiwanda/Van Buren 8,155 22,603 (14,448) 0
Zone 9–Country Villa/Philadelphia 25,304 35,048 (9,744) 513 Zone 14– Armstrong/ Sierra 107,174 9,609 97,566 12,510
Zone 16 –Crestmore/ Sierra 390,765 306,155 84,610 385,687 Zone 17-Etiwanda/Iberia 18,401 15,780 2,621 48,387
Zone 21-Castlerock/Galena 33,887 41,153 (7,266) 124,409 Zone 34-Lakeside 14,637 10,611 4,026 31,777
Zone 78-65th/Limonite/Pats Ranch 28,131 24,927 3,204 227,499 Zone 106-Country Village 8,717 12,100 (3,383) 71,425
Zone 132-20th/Rubidoux 3,359 3,529 (170) 30,037
Zone 137-Bellegrave/ Birtcher 12,978 12,266 712 72,058
Zone 173-Cantu Galleano
Ranch/Wineville
4,434 4,151 283 36,421
Zone 182-Wineville/Mission 10,300 13,710 (3,410) 74,053 Zone A-Dollar Self-Storage 10,681 7,925 2,757 38,413
Zone C-Limonite and Felspar 9,827 1,297 8,531 0
Zone E-Cold Storage 8,444 4,096 4,348 30,301
Zone F-Pedley Rd/ Golondrina 8,085 402 7,683 19,231
Zone G-Avalon Homes 25,857 12,185 13,672 36,439
Zone I-Shops at Bellegrave 2,935 1,539 1,396 3,529
Zone K-Jurupa Estates 19,010 18,562 448 14,101
Zone L-Flabob Aviation 13,258 12,930 328 20,462
Zone M-Pilot Flying J 8,231 6,095 2,136 13,349
Zone N-Midland Carriers 5,463 2,661 2,801 14,230
Zone O-Viagro Circle 1,053 691 361 9,497
Zone S-Vernola Market Place Prk 2,049 3,937 (1,887) 1,197 Zone T-Rubidoux Industrial Ctr 14,239 10,398 3,840 20,248 Zone U-Ice Box 7,021 2,381 4,640 11,704
Zone W-Hudson 15,500 11,582 3,919 22,674
Zone X-Horizon Business Park 29,493 20,131 9,362 54,398 Zone Y-Wheeler Upfitter 20,964 17,421 3,543 18,132
Zone Z-Agua Mansa Commerce 135,075 111,005 24,070 127,963 Zone EE-Troy Court 5,355 5,100 255 7,473
Zone FF-Montecito 14,595 8,536 6,059 19,860
Zone GG-Sequenota Heights 8,510 9,161 (651) 5,722
Zone II-Shops at Jurupa 70,773 57,539 13,234 103,034
Total LLMD Landscaping $1,430,553 $1,549,865 ($119,312) $1,907,201 Regular City Council Meeting - June 5, 2025
Page | 7
14. Mayor Berkson requested that the $20,000 budgeted for the July 4 th Fireworks for
JARPD be removed.
- Staff is requesting for a consensus from Council.
Additionally, after the meeting, Mayor Pro Tem Barajas is requesting to include funding for the maintenance and repairs of the Pat Merritt Dog Park with a budget of $250,000.
Staff is requesting for a consensus from Council. Funding options are being determined by staff which include General Fund reserves or the eligibility to use the DIF -Regional Parks fund.
Regarding the list of requests Mayor Berkson raised at the study session, a separate report will be provided by the City Manager.
The Budget is planned to be presented for adoption to Council during the June 26, 2025 adjourned City Council meeting which will include any revision s from Council direction and any additional information received before the meeting. The Budget book will be provided to Council and staff by June 12, 2025.
FINANCIAL IMPACT
There is no financial impact on this report.
ALTERNATIVES
1. Review and comment on proposed Budget.
LLMD-Street Lighting
FY 25-26
Revenue
FY 25-26
Expenditure
FY 25-26
Net Surplus (Deficit)
Estimated
Fund Balance
at June 30, 2025
Zone 5–Galena $844 $800 $44 $1, 428
Zone 7-Jurupa 393 400 (7 ) 1,187
Zone 15–Etiwanda 785 800 ( 15) 1,442
Zone 17-LaRue/Mission 2,019 1,950 69 5, 205
Zone 19-Rubidoux 424 400 24 722
Zone 39-Limonite 431 1,170 ( 739) 2,134
Zone 41-Riverview 443 260 183 1, 190
Zone 62-20th Street 1,007 800 207 2,003
Zone 86-Bellegrave/Rutile 3,954 2,230 1, 724 9,640
Zone 91-Amarillo/Mission 4,388 4,250 138 7, 783
Zone 93-37th/Wallace 1,004 520 484 2,078
Zone 94-Van Dell/20th 1,449 1,850 ( 401) 3,322
Total LLMD Street Lighting $17,140 $15,430 $1, 710 $38,135 Regular City Council Meeting - June 5, 2025
Prepared by:
Su
�
----..
Finance Director
Reviewed by:
Michael Flad
Assistant City Manager
1Nww.jurupavalley.org
Submitted by:
Rod B. Butler
City Manager
Page I 8
Regular City Council Meeting - June 5, 2025