Sara Mares
July 19, 2022
City of Manteca
Fiscal Impact Analysis & CFD
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2 Agenda
Legislative Context
Fiscal Impact Analysis
CFD Formation Process
Questions
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3 CFD Act
Legislative Context
A Mello-Roos Community
Facilities Act of 1982
B
Reasonable special tax
methodology and
apportionment
C “Additional” services if
landowner vote
D Government Code Sec. 53311
and following
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4 Legislative Context
For Landowner Vote
• Services are “in addition to those provided
in the territory of the district before the
district was created.”
• “…additional services shall not supplant
services already available within that
territory when the district was created.”
• Building Industry Association-Bay Area v. City
of San Ramon case law
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5 Fiscal Impact Analysis
Cost of Services
• Current Service Levels
• Enhanced Police Services*
• Enhanced Fire Services*
• Enhanced Street
Maintenance Services*
* Includes additional staffing &
equipment costs
Revenue
• Property Tax
• Property Tax in Lieu of VLF
• Documentary Transfer Tax
• Sales Tax
• Other Revenue*
* Includes licenses, permits, fees,
charges for services, etc.
Negative Fiscal Impact
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6 Fiscal Impact Analysis Considerations
1. Projected future development through 2050
2. Projected revenue and expenditures generated
by future development
3. Current baseline service levels and enhanced
service levels needed to provide services at an
optimal (i.e., target) level
4. Determined Net Fiscal Impacts
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7 Fiscal Impact Analysis
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8 Fiscal Impact Analysis
• CFD recommended for taxable
development types with projected
negative fiscal impacts
• Would apply to future development
only (rates not applicable to existing
development)
• Rates shown do not include
administrative costs of the CFD and
will be increased accordingly in the
CFD formation documents
• Project specific landscape and
lighting costs will be added to the
rates for each development project
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9 CFD Formation Process
Once there is a qualifying landowner:
1. Council Meeting – CFD Resolution of Intention
2. Council Meeting – Public Hearing and CFD
Election
3. Council Meeting – Ordinance to Levy Special
Taxes Adopted
4. Special Tax Levy, CFD Annexations
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10 Sara Mares
Director
Questions / Comments / Contact
800.676.7516
[email protected]
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