1 Resolution No. 2025-___
Date Adopted: May 20, 2025
RESOLUTION NO. 2025-__
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
MORENO VALLEY, CALIFORNIA, APPROVING THE
CONTINUATION OF THE COMMUNITY FACILITIES
DISTRICT NO. 2014-01 (MAINTENANCE SERVICES)
MAXIMUM AND APPLIED TAX SPECIAL TAX RATES FOR
FISCAL YEAR 2025/26, AND CALCULATION THEREOF
WHEREAS, the City Council of the City of Moreno Valley, California, did form City of Moreno Valley Community Facilities District No. 2014-01 (Maintenance Services) (“CFD No. 2014-01” or “District”) pursuant to the terms and provisions of the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California; and WHEREAS, following approval by the qualified electors of the District, the legislative body did adopt Ordinance No. 874 approving the rate and method of apportionment of special tax (“RMA”) to authorize a levy of special taxes within CFD No. 2014-01; and
WHEREAS, on October 28, 2014, the legislative body did adopt Ordinance No. 882, providing for future annexation to the District and adopting the First Amended and Restated RMA which provide s tax rates for single -family residential parcels served by typical street light and landscape improvements; and
WHEREAS, the legislative body did adopt Ordinance No. 889 on February 10, 2015, providing for future annexation to the District and adopting the Second Amended and Restated RMA which provides for the equitable apportionment of the tax with respect to single-family residential parcels and the equitable apportionment of the tax with respect to non-single-family residential parcels; and
WHEREAS, the legislative body did adopt Ordinance No. 980 on April 20, 2021, providing for future annexation to the District and adopting the Third Amended and Restated RMA which provides for the equitable apportionment of taxes to fund services associated with perimeter street lights, traffic circles, drainage improvements and roads; and
WHEREAS, the Ordinance No. 874, Ordinance No. 882, Ordinance No. 889 , and Ordinance No. 980 authorize the legislative body, by resolution, to annually determine the special tax to be levied in the District; provided, however, the special tax to be levied shall not exceed the maximum special tax authorized to be levied pursuant to the RMA; and WHEREAS, the Riverside County Auditor-Controller’s Office requires the adoption of a resolution for submission with the annual special taxes for placement on the Riverside County property tax bills; and
2 Resolution No. 2025-__
Date Adopted: May 20, 2025
WHEREAS, for fiscal year (FY) 2025/26, the maximum special tax rates for taxable property in SL-01A (Single-Family Residential Street Lighting) and SL-02 (Street Lighting for Property Other than Single-Family Residential) are as follows:
Tax Rate Area No. Rate
SL-01A (Single-Family Residential Street Lighting,
Perimeter and Interior Street Lighting) $342.55 per Single-Family Residential Parcel SL-02 (Street Lighting for Property Other than Single-
Family Residential) $5.57 per Proportional Front Footage WHEREAS, for FY 2025/26, the maximum special tax rates for taxable property in SL-01B (Single-Family Residential Street Lighting, Perimeter Street Lighting Only) are as follows:
Tax Rate Area No. Rate
SL-01B (Single-Family Residential Street Lighting,
Perimeter Street Lighting Only) $107.65 per Single-Family Residential Parcel WHEREAS, for FY 2025/26, the maximum special tax rates for taxable property in Tax Rate Area No. LM-01 (Single-Family Residential Landscaping) are as follows:
Maintenance
Category Maintenance Ratio
Rate per Single-
Family Residential
Parcel
LM-01A Less than or equal to 20 square feet per Single-Family Residential Parcel $24.55
LM-01B 21 - 40 square feet per Single-Family Residential Parcel $73.82 LM-01C 41 - 70 square feet per Single-Family Residential Parcel $135.43 LM-01D 71 - 110 square feet per Single-Family Residential Parcel $221.63 LM-01E 111 - 160 square feet per Single-Family Residential Parcel $332.51 LM-01F 161 - 220 square feet per Single-Family Residential Parcel $468.01 LM-01G 221 - 290 square feet per Single-Family Residential Parcel $628.15 LM-01H 291 - 370 square feet per Single-Family Residential Parcel $812.93 LM-01I 371 - 460 square feet per Single-Family Residential Parcel $1,022.36 LM-01J 461 - 560 square feet per Single-Family Residential Parcel $1,256.43 LM-01K 561 - 670 square feet per Single-Family Residential Parcel $1,515.11 LM-01L 671 - 790 square feet per Single-Family Residential Parcel $1,798.44 LM-01M 791 - 920 square feet per Single-Family Residential Parcel $2,106.41 LM-01N 921 – 1,060 square feet per Single-Family Residential Parcel $2,439.00 LM-01O 1,061 – 1,210 square feet per Single-Family Residential Parcel $2,796.21 LM-01P 1,211 – 1,370 square feet per Single-Family Residential Parcel $3,178.12 LM-01Q 1,371 – 1,540 square feet per Single-Family Residential Parcel $3,584.66 LM-01R 1,541 – 1,720 square feet per Single-Family Residential Parcel $4,015.81 LM-01S 1,721 – 1,910 square feet per Single-Family Residential Parcel $4,471.57 LM-01T 1,911 – 2,110 square feet per Single-Family Residential Parcel $4,952.01
3 Resolution No. 2025-__
Date Adopted: May 20, 2025
WHEREAS, for FY 2025/26, the maximum special tax rates for taxable property in Tax Rate Area No. LM -02 (Landscaping for Property Other than Single -Family Residential) are as follows:
WHEREAS, for FY 2025/26, the maximum special tax rates for taxable property in Tax Rate Area No. TC-01 ( Traffic Circle Landscaping without Monument /Signage Features for Single-Family Residential) are as follows:
WHEREAS, for FY 2025/26, the maximum special tax rates for taxable property in Tax Rate Area No. TC-02 (Traffic Circle Landscaping with Monument/Signage Features for Single-Family Residential) are as follows:
Maintenance
Category Maintenance Description Rate per Proportional
Front Footage
LM-02A Median(s) (other than Medians-Shared) $18.90
LM-02B Median(s)-Shared $9.43
LM-02C Parkway(s) $23.31
Maintenance
Category Maintenance Ratio
Rate per Single-
Family Residential
Parcel
TC-01A Less than or equal to 20 square feet per Single-Family Residential Parcel $29.25
TC-01B 21 - 40 square feet per Single-Family Residential Parcel $87.91 TC-01C 41 - 70 square feet per Single-Family Residential Parcel $161.24 TC-01D 71 - 110 square feet per Single-Family Residential Parcel $263.89 TC-01E 111 - 160 square feet per Single-Family Residential Parcel $395.85 TC-01F 161 - 220 square feet per Single-Family Residential Parcel $557.17 TC-01G 221 - 290 square feet per Single-Family Residential Parcel $747.83 TC-01H 291 - 370 square feet per Single-Family Residential Parcel $967.81 TC-01I 371 - 460 square feet per Single-Family Residential Parcel $1,217.10 TC-01J 461 - 560 square feet per Single-Family Residential Parcel $1,495.77 TC-01K 561 - 670 square feet per Single-Family Residential Parcel $1,803.71 TC-01L 671 - 790 square feet per Single-Family Residential Parcel $2,141.01 TC-01M 791 - 920 square feet per Single-Family Residential Parcel $2,507.65 TC-01N 921 – 1,060 square feet per Single-Family Residential Parcel $2,903.61 Maintenance
Category Maintenance Ratio
Rate per Single-
Family Residential
Parcel
TC-02A Less than or equal to 20 square feet per Single-Family Residential Parcel $46.81
TC-02B 21 - 40 square feet per Single-Family Residential Parcel $140.64 TC-02C 41 - 70 square feet per Single-Family Residential Parcel $258.03 TC-02D 71 - 110 square feet per Single-Family Residential Parcel $422.23 TC-02E 111 - 160 square feet per Single-Family Residential Parcel $633.38 TC-02F 161 - 220 square feet per Single-Family Residential Parcel $891.47
4 Resolution No. 2025-__
Date Adopted: May 20, 2025
WHEREAS, for FY 2025/26, the maximum special tax rates for Traffic Circle Landscaping for Property Other than Single-Family Residential are as follows:
Tax Rate Area No. Rate
TC-03 (Without Monument/Signage Features) $45.11 per Angularly Allocated Landscape Foot TC-04 (With Monument/Signage Features) $54.10 per Angularly Allocated Landscape Foot WHEREAS, for FY 2025/26, the maximum special tax rates for taxable property in Tax Rate Area No. SD-01 (Street Maintenance and Drainage for Single -Family Residential) are as follows:
WHEREAS, per the RMA as amended and authorized by the qualified electors , the maximum annual special tax shall be increased annually, beginning the year following the base year, as defined in the RMA, by the greater of the increase in the annual percentage change in the Consumer Price Index (CPI) for All Urban Consumers for the Los Angeles-Riverside-Orange County Region as published by the Department of Labor’s Bureau of Labor Statistics or five percent (5%); and
WHEREAS, the City Council has determined that continuing the calculation of the applied special tax and application of the special tax, as previously approved by the qualified electors, for each assessable parcel of real property within the District will provide the necessary and equitable revenue stream to fund the services of the District for FY 2025/26; and
WHEREAS, the City Council has determined that continuing the calculation of the maximum special tax rate, including an annual adjustment is necessary; and WHEREAS, the calculation of the special tax is in compliance with laws pertaining to the levy of the special taxes; and
WHEREAS, the special tax is levied without regard to property valuation; and TC-02G 221 - 290 square feet per Single-Family Residential Parcel $1,196.56 TC-02H 291 - 370 square feet per Single-Family Residential Parcel $1,548.50 TC-02I 371 - 460 square feet per Single-Family Residential Parcel $1,947.39 TC-02J 461 - 560 square feet per Single-Family Residential Parcel $2,393.24 TC-02K 561 - 670 square feet per Single-Family Residential Parcel $2,885.95 TC-02L 671 - 790 square feet per Single-Family Residential Parcel $3,425.65 TC-02M 791 - 920 square feet per Single-Family Residential Parcel $4,012.24 TC-02N 921 – 1,060 square feet per Single-Family Residential Parcel $4,645.77 Maintenance
Category Maintenance Description Maximum Rate
SD-01 Street Maintenance and Drainage $1,110.27 per Taxable Parcel plus $3.05 per Proportional Curb Foot
5 Resolution No. 2025-__
Date Adopted: May 20, 2025
WHEREAS, the City has prepared and submitted the Annual Special Tax Report (“Report”) for FY 2025/26, which identifies the maximum and special tax rates , in an amount not to exceed the maximum special tax, and the calculation thereof; and WHEREAS, the Report is on file in the office of the City Treasurer/Chief Financial Officer (“CFO”) and is incorporated herein by this reference; and WHEREAS, the annual special taxes shall be submitted to the Riverside County Auditor-Controller’s Office, to be levied on the property tax bills of parcels subject to the special tax.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MORENO VALLEY, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:
1. Incorporation of Recitals . The foregoing recitals are true and correct and incorporated herein by this reference.
2. Approval of Report. The above-referenced Report, on file in the office of the City’s CFO, is approved as filed, as the Report may have been modified by order of the City Council.
3. Street Lighting Special Tax Rates. The FY 2025/26 maximum and applied special tax rates for taxable properties in Street Lighting Tax Rate Areas are identified in Exhibit “A” attached hereto and incorporated into this Resolution by this reference.
4. Landscaping Special Tax Rates for Single-Family Residential . The FY 2025/26 maximum special tax and applied special tax rates for taxable property in Tax Rate Area No. LM-01 (Single-Family Residential Landscaping) are identified in Exhibit “A”.
5. Landscaping Special Tax Rates for Property Other than Single-Family Residential.
The FY 2025/26 maximum special tax and applied special tax rate s for taxable property in Tax Rate Area No. LM-02 (Landscaping for Property Other than Single- Family Residential) and TC ( Traffic Circle Landscaping for Property Other than SFR) are identified in Exhibit “A”.
6. Street Maintenance and Drainage Special Tax Rates for Single -Family Residential. The FY 2025/26 maximum special tax and applied special tax rates for taxable property in Tax Ra te Area No. SD-01 (Street Maintenance and Drainage for Single-Family Residential) are identified in Exhibit “A”.
7. Confirming the Rates . The maximum and applied special tax rates are hereby confirmed for each parcel of real property within the District, as set forth in the Report.
6 Resolution No. 2025-__
Date Adopted: May 20, 2025
8. Collection of Special Taxes . The special taxes set forth in the Report, will be collected in the same manner as ordinary ad valorem property taxes are collected and shall be subject to the same penalties and the same procedure, sale, and lien priority in c ase of delinquency as is provided for ad valorem taxes.
Notwithstanding the forgoing, any special taxes that cannot be collected on the County tax roll, or are not so collected, may be collected through direct billing by the City.
9. Modifications. The CFO is authorized to adjust the special taxes levied on the property tax roll in the event there are parcel changes, clerical errors, new parcels annexed into the District, or other adjustments as may be necessary between the date the special taxes were calcula ted and the date the fixed charges are submitted to the County of Riverside, provided the applied special tax rate does not exceed the maximum special tax rate and is in compliance with the RMA.
10. Provision of Services. Nothing in this description of services or any Resolution or Ordinance of the City Council shall be construed as committing the City or the District to provide all of the proposed services. The provision of services shall be subject to the availability of sufficient funding through the collection of special tax revenue within the District.
11. Severability. If any provision of this Resolution or the application of any such provision is held invalid, such invalidity shall not affect other provisions or applications of this Resolution that can be given effect without the invalid provision or application, and to this end the provisions of this Resolution are severable and that the City Council declares that it would have adopted this Resolution irrespective of the invalidity of any particular portion of this Resolution.
12. Certified Copy. The City Clerk is hereby ordered to forward a certified copy of this Resolution to the County of Riverside and to take such actions as are required for the collection of the tax.
13. Certification. The City Clerk shall certify to the adoption of this Resolution.
14. Effective Date . T his Resolution shall become effective immediately upon its adoption.
APPROVED AND ADOPTED this 20th day of May 2025.
________________________________
Mayor of the City of Moreno Valley
7 Resolution No. 2025-__
Date Adopted: May 20, 2025
ATTEST:
____________________________
City Clerk
APPROVED AS TO FORM:
____________________________
City Attorney
8 Resolution No. 2025-__
Date Adopted: May 20, 2025
RESOLUTION JURAT
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF MORENO VALLEY )
I, M. Patricia Rodriguez, City Clerk of the City of Moreno Valley, California, do hereby certify that Resolution No. 2025-___ was duly and regularly adopted by the City Council of the City of Moreno Valley at a regular meeting thereof held on the 20th day of May 2025 by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
(Council Members, Mayor Pro Tem and Mayor)
___________________________________
CITY CLERK
(SEAL)
9 Resolution No. 2025-__
Date Adopted: May 20, 2025
Exhibit “A”
FY 2025/26 Special Tax Rates
Tax Rate
Area Description
Unit of
Calculation
LM-01 Single-Family Residential Landscaping per parcel
LM-01A Less than or equal to 20 square feet per Single-Family Residential Parcel 24.55 - LM-01B 21 - 40 square feet per Single-Family Residential Parcel 73.82 73.80 LM-01C 41 - 70 square feet per Single-Family Residential Parcel 135.43 135.42 LM-01D 71 - 110 square feet per Single-Family Residential Parcel 221.63 221.62 LM-01E 111 - 160 square feet per Single-Family Residential Parcel 332.51 301.60 LM-01F 161 - 220 square feet per Single-Family Residential Parcel 468.01 102.62 LM-01G 221 - 290 square feet per Single-Family Residential Parcel 628.15 195.20 LM-01H 291 - 370 square feet per Single-Family Residential Parcel 812.93 417.56 LM-01I 371 - 460 square feet per Single-Family Residential Parcel 1,022.36 - LM-01J 461 - 560 square feet per Single-Family Residential Parcel 1,256.43 - LM-01K 561 - 670 square feet per Single-Family Residential Parcel 1,515.11 782.90 LM-01L 671 - 790 square feet per Single-Family Residential Parcel 1,798.44 - LM-01M 791 - 920 square feet per Single-Family Residential Parcel 2,106.41 - LM-01N 921 – 1,060 square feet per Single-Family Residential Parcel 2,439.00 - LM-01O 1,061 – 1,210 square feet per Single-Family Residential Parcel 2,796.21 - LM-01P 1,211 – 1,370 square feet per Single-Family Residential Parcel 3,178.12 - LM-01Q 1,371 – 1,540 square feet per Single-Family Residential Parcel 3,584.66 - LM-01R 1,541 – 1,720 square feet per Single-Family Residential Parcel 4,015.81 - LM-01S 1,721 – 1,910 square feet per Single-Family Residential Parcel 4,471.57 - LM-01T 1,911 – 2,110 square feet per Single-Family Residential Parcel 4,952.01 - LM-02 Landscaping for Property Other than Single-Family Residential per proportional front foot
LM-02A Median(s) (other than Median(s)-Shared) 18.90 9.26 LM-02B Median(s) Shared 9.43 5.39
LM-02C Parkway(s) 23.31 -
TC-01 Traffic Circle Landscaping without Monument for SFR per parcel TC-01A Less than or equal to 20 square feet per Single-Family Residential Parcel 29.25 29.24 TC-01B 21 - 40 square feet per Single-Family Residential Parcel 87.91 - TC-01C 41 - 70 square feet per Single-Family Residential Parcel 161.24 - TC-01D 71 - 110 square feet per Single-Family Residential Parcel 263.89 - TC-01E 111 - 160 square feet per Single-Family Residential Parcel 395.85 - TC-01F 161 - 220 square feet per Single-Family Residential Parcel 557.17 - TC-01G 221 - 290 square feet per Single-Family Residential Parcel 747.83 - TC-01H 291 - 370 square feet per Single-Family Residential Parcel 967.81 - TC-01I 371 - 460 square feet per Single-Family Residential Parcel 1,217.10 - TC-01J 461 - 560 square feet per Single-Family Residential Parcel 1,495.77 - TC-01K 561 - 670 square feet per Single-Family Residential Parcel 1,803.71 - TC-01L 671 - 790 square feet per Single-Family Residential Parcel 2,141.01 - TC-01M 791 - 920 square feet per Single-Family Residential Parcel 2,507.65 - TC-01N 921 – 1,060 square feet per Single-Family Residential Parcel 2,903.61 - TC-02 Traffic Circle Landscaping with Monument for SFR per parcel TC-02A Less than or equal to 20 square feet per Single-Family Residential Parcel 46.81 - TC-02B 21 - 40 square feet per Single-Family Residential Parcel 140.64 - TC-02C 41 - 70 square feet per Single-Family Residential Parcel 258.03 - TC-02D 71 - 110 square feet per Single-Family Residential Parcel 422.23 - TC-02E 111 - 160 square feet per Single-Family Residential Parcel 633.38 - TC-02F 161 - 220 square feet per Single-Family Residential Parcel 891.47 - TC-02G 221 - 290 square feet per Single-Family Residential Parcel 1,196.56 - TC-02H 291 - 370 square feet per Single-Family Residential Parcel 1,548.50 - TC-02I 371 - 460 square feet per Single-Family Residential Parcel 1,947.39 - TC-02J 461 - 560 square feet per Single-Family Residential Parcel 2,393.24 - TC-02K 561 - 670 square feet per Single-Family Residential Parcel 2,885.95 - TC-02L 671 - 790 square feet per Single-Family Residential Parcel 3,425.65 - TC-02M 791 - 920 square feet per Single-Family Residential Parcel 4,012.24 - TC-02N 921-1,060 square feet per Single-Family Residential Parcel 4,645.77 - TC Traffic Circle Landscaping for Property Other than SFR per angularly
allocated
landscape foot
TC-03 Without Monument/Signage Features 45.11 45.11 TC-04 With Monument/Signage Features 54.10 - SL-01 Single-Family Residential Street Lighting
SL-01A Perimeter and Interior Street Lighting 342.55 31.50 SL-01B Perimeter Street Lighting Only 107.65 8.28 Street Lighting for
per front linear
foot -
Property Other than Single-Family Residential 5.57 2.50 per parcel 1,110.27 1,007.06
per curb foot 3.05 -
FY 2025/26
Maximum Special
Tax Rate
Applied Special
Tax Rate
Street Maintenance and Drainage
SL-02
per parcel
SD-01