CITY OF MENIFEE
SUBJECT: Annual Levy for Maintenance Community Facilities Districts for Fiscal Year 2025/2026
MEETING DATE: July 16, 2025
TO: Mayor and City Council
PREPARED BY: Lauri Lockwood, Financial Analyst
REVIEWED BY: Travis Hickey, Chief Financial Officer
APPROVED BY: Armando G. Villa, City Manager
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RECOMMENDED ACTION
1. Adopt a resolution ordering the levy and collection of special taxes within each of the following Community Facilities Districts: 2012-1, Audie Murphy Ranch; 2012-2, Hidden Hills; 2014-1, Town Center; 2014-2, Commerce Pointe; 2015-2 (original zone and all annexations), Maintenance Services; 2017-1 (original zone and all annexations), Maintenance Services, for Fiscal Year 2025/26.
DISCUSSION
Each Fiscal Year (“FY”), the City of Menifee (“City”) places charges on the tax roll for multiple Community Facilities Districts (“CFDs”) located within the City. The CFDs and expected charges for FY 2025/2026 are summarized in the attached Preliminary Summary of Fixed Charges. The special taxes collected from each of these CFDs pays for the ongoing maintenance costs authorized under the “Mello-Roos Community Facilities Act of 1982,” Government Code (“GC”) Section 53311 et seq.
The services that may be funded with proceeds of the special tax, as provided by GC Section 53313 include, without limitation, all costs attributable to maintaining, servicing, cleaning, repairing and/or replacing landscaped areas in public street rights-of-way, public landscaping, parks, open spaces and other similar landscaped areas officially dedicated for public use, street sweeping and pavement management, street lighting and traffic signal maintenance, graffiti removal and abatement, flood and storm protection services and the operation of storm drainage systems. In addition to the costs of the foregoing services, proceeds of the special tax may be used to pay administrative expenses and for the collection of reserve funds.
City of Menifee Staff Report
Annual Levy for Maintenance Community Facilities Districts for Fiscal Year 2025/2026 July 16, 2025
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The various maintenance CFDs provide dedicated funding for the essential maintenance services outlined above. Such services are managed as a collaborative effort between the Community Services and Public Works/Engineering Departments.
The City is required by the County of Riverside to provide a certified resolution to the Auditor/Controller’s Office each year to confirm the special tax levies within each CFD for the annual property tax roll.
STRATEGIC PLAN OBJECTIVE
Regular City Business
FISCAL IMPACT
There is no fiscal impact to the City’s General Fund associated with this item. Each district is funded by special tax assessments on parcels within the district that can only be used for administrative costs and maintenance services provided therein. The revenue assessment to be collected in the special districts is $7,464,610.94. The proposed revenues and expenditures were included as part of the adopted FY 2025/26 budget.
ATTACHMENTS
1. Resolution
2. Exhibit A (Preliminary Summary of Fixed Charges)