1 Resolution No. CSD 2026-___
Date Adopted: May 19, 2026
RESOLUTION NO. CSD 2026-__
A RESOLUTION OF THE BOARD FOR THE MORENO
VALLEY COMMUNITY SERVICES DISTRICT OF THE CITY
OF MORENO VALLEY, CALIFORNIA, APPROVING THE
CONTINUATION OF THE COMMUNITY FACILITIES
DISTRICT NO. 1 MAXIMUM AND APPLIED SPECIAL TAX
RATES FOR FISCAL YEAR 2026/27, AND CALCULATION
THEREOF
WHEREAS, the City Council for the City of Moreno Valley, California, acting in its capacity as the Board of Directors of the Moreno Valley Community Services District (“CSD Board”), did form Community Facilities District No. 1 (“CFD No. 1” or “District”) pursuant to the terms and provisions of the Mello-Roos Community Facilities Act of 1982, 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 CSD Board, acting as the legislative body, did introduce and adopt Ordinance No. CSD -40 (Urgency Ordinance) and CSD -41 (an Ordinance to authorize the levy of a special tax within CFD No. 1); and
WHEREAS, Ordinance No. CSD -41 authorizes the CSD Board, 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 rates and method of apportionment of special tax (RMA); and WHEREAS, the CSD Board adopted Resolution No. CSD 2003 -26 authorizing annexation of Territory in the future to CFD No. 1; and WHEREAS, annexations to CFD No. 1 have been conducted by the Community Services District following formation of the District; and WHEREAS, the County of Riverside requires the adoption of a resolution for submission with the annual special taxes for placement on the Riverside County property tax bills; and
WHEREAS, the maximum annual special tax for developed and undeveloped property has been established by the RMA at $115.00 per parcel/dwelling unit for fiscal year (FY) 2003/04. Per the RMA, beginning in FY 2004/05 and for each subsequent fiscal year, the maximum annual special tax shall be increased by the percentage increase in the Consumer Price Index (All Items), or by two percent (2%), whichever is greater; and WHEREAS, the qualified electors authorized an annual adjustment to the maximum special tax rate through prior proceedings; and WHEREAS, the CSD Board has determined that continuing the calculation of the 2 Resolution No. CSD 2026- __
Date Adopted: May 19, 2026
applied special tax and application of the special tax, as previously approved by the qualified electors, for each assessable parcel of real property wit hin the District will provide the necessary and equitable revenue stream to fund the services of the District for FY 2026/27; 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 WHEREAS, the City has prepared and submitted the Annual Special Tax Report (“Report”) for FY 2026/27, which identifies the maximum and applied special taxes, 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 BOARD FOR THE MORENO VALLEY COMMUNITY
SERVICES DISTRICT 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 CSD Board.
3. Maximum Special Tax Rate. The FY 2026/27 maximum special tax rate per parcel/dwelling unit is set at $228.31.
4. Applied Special Tax Rate . The FY 2026/27 applied special tax rate per parcel/dwelling unit is set at $228.30.
5. 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. Collection of Specia l Taxes. The special taxes set forth in the Report, s hall be collected in the same manner as ad valorem property taxes and shall be subject to the same penalties, procedures, sale and lien priority in any case of delinquency as applicable for ad valore m taxes; provided, however, the District may utilize a direct billing procedure for any special taxes that cannot be collected on the County 3 Resolution No. CSD 2026- __
Date Adopted: May 19, 2026
tax roll or may, by resolution, elect to collect the special taxes at a different time or in a different manner if necessary to meet its financial obligations.
7. Modifications. The City’s 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 adjus tments as may be necessary between the date the special taxes were calculated 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.
8. Provision of Services. Nothing in this description of services or any Resolution or Ordinance of the CSD Board shall be construed as committing the C SD 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 for the District.
9. 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 CSD Board declares that it would have adopted this Resolution irrespective of the invalidity of any particular portion of this Resolution.
10. Certified Copy. The Secretary of the CSD 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.
11. Certification. The Secretary of the CSD shall certify to the adoption of this Resolution.
12. Effective Date. This Resolution shall become effective immediately upon its adoption.
4 Resolution No. CSD 2026- __
Date Adopted: May 19, 2026
APPROVED AND ADOPTED this 19th day of May 2026.
___________________________________
Mayor of the City of Moreno Valley, acting in
the capacity of President of the Board for the
Moreno Valley Community Services District
ATTEST:
____________________________
City Clerk of the City of Moreno Valley,
acting in the capacity of Secretary of
the Moreno Valley Community
Services District
APPROVED AS TO FORM:
____________________________
City Attorney, acting in the capacity
of General Counsel of the Moreno
Valley Community Services District
5 Resolution No. CSD 2026- __
Date Adopted: May 19, 2026
RESOLUTION JURAT
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF MORENO VALLEY )
I, M. Patricia Rodriguez, Secretary of the Moreno Valley Community Services District, Moreno Valley, California , do hereby certify that Resolution No. CSD 2026-___ was duly and regularly adopted by the Board of Directors of the Moreno Valley Community Services District at a regular meeting held on the 19th day of May 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
(Boardmembers, Vice-President and President)
_________________________________
SECRETARY
(SEAL)