Public Hearing Report
Community Facilities District No. 2025-1
(Safety Services)
April 1, 2025
Table of Contents
Sections Page ____________________________________________ 1 Introduction ______________________________________________________ 1 2 Description of Services ___________________________________________________ 2 3 Cost Estimate ______________________________________________________ 3 4 Proposed Development ___________________________________________________ 4 5 Rate and Method of Apportionment _________________________________________ 5 6 Certifications ______________________________________________________ 6 Tables Page
3-1 Cost Estimate ______________________________________________________ 3 Appendices Page ____________________________________________ A Rate and Method of Apportionment ____________________________________ B Proposed Boundary Map _________________________________________ C Resolution of Intention
1 Introduction Page | 1
City of Murrieta
CFD No. 2025-1 (Safety Services)
Public Hearing Report
Background
On February 4, 2025, the City Council of the City of Murrieta (the “City”), adopted a Resolution of Intention to form Community Facilities District No. 2025-1 (Safety Services) of the City of Murrieta (the “CFD No. 2025-1” or “District”), Resolution No. 2025-4805, pursuant to the provisions of the “Mello-Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California, (the “Act”).
The CFD No. 2025-1 is currently comprised of Tract Map No. 38228 that includes seven undeveloped parcels and approximately 54 gross acres with 23 planned for development. The proposed development includes 365 single family homes. The properties are generally located on the southwest corner of the intersection of Whitewood Road and Baxter Road, east of Interstate 215.
For a map showing the boundaries of CFD No. 2025-1 please see Appendix B.
Purpose of Public Hearing Report
WHEREAS, this Community Facilities District Report (“Report”) is being provided to the City Council and generally contains the following:
1. A general description of the services proposed to be financed from the levy of the special tax; and
2. A general cost estimate setting forth costs of providing such services; and
3. Further information regarding the implementation of the rate and method of apportionment of the special tax proposed to be levied within the District.
The Rate and Method of Apportionment of the Special Tax which was included in the Resolution of Intention and approved by the City Council.
For particulars, reference is made to the Resolution of Intention as previously approved and adopted and is included in Appendix C.
2 Description of Services Page | 2
City of Murrieta
CFD No. 2025-1 (Safety Services)
Public Hearing Report
NOW, THEREFORE, the undersigned, authorized representative of Spicer Consulting Group, LLC, the appointed responsible officer, or person directed to prepare the Public Hearing Report, does hereby submit the following data:
Description of the Services
The services which may be funded with proceeds of the special tax of CFD No. 2025-1, as provided by Section 53313 of the Act, will include some or all of the costs attributable to public safety. Capitalized terms used and not defined herein shall have the meanings set forth in the Rate and Method of Apportionment of Special Tax for CFD No. 2025-1.
These services include police protection services (including but not limited to criminal justice services), fire protection and suppression services, and paramedic services.
Administrative Expenses
In addition to payment of the cost and expense of the forgoing services, proceeds of the special tax may be expended to pay “Administrative Expenses,” as said term is defined in the Rate and Method of Apportionment.
The above services shall be limited to those provided within the boundaries of CFD No. 2025-1 and the future Annexation Area of CFD No. 2025-1 or for the benefit of the properties within the boundaries of CFD No. 2025-1 and the future Annexation Area of CFD No. 2025-1, as the boundary is expanded from time to time by anticipated annexations, and said services may be financed by proceeds of the special tax of CFD No. 2025-1 only to the extent that they are in addition to those provided in the territory of CFD No. 2025-1 before CFD No. 2025-1 was created. 3 Cost Estimate Page | 3
City of Murrieta
CFD No. 2025-1 (Safety Services)
Public Hearing Report
The estimate is based on the cost of actual services provided by the City of Murrieta. The estimated cost for Fiscal Year 2025-26 of providing such services, based upon current dollars, which is subject to escalation, is as follows:
The estimated annual cost of providing police protection services (including but not limited to criminal justice services), fire protection and suppression services, and paramedic services being funded by the Special tax for Community Facilities District No. 2025-1 (Safety Services) as, as outlined above, will be as follows:
1. $580.00 per residential unit for single family residential property
2. $468.00 per residential unit for multi-family residential property
3. $250.00 per residential unit for affordable housing property The estimated annual cost of providing safety services at build-out for the subject properties are detailed below:
Table 3-1
Cost Estimate
Development Tract
Land Use
Category
No. of
Taxable Units
Estimated Cost
At Build Out
Discovery Village TR 38228 Single Family Residential 365 $206,480.00 Total $206,480.00
Escalation of Maximum Special Taxes
On each July 1, commencing on July 1, 2026 the Maximum Special Tax shall increase by four percent (4.0%). 4 Proposed Development Page | 4
City of Murrieta
CFD No. 2025-1 (Safety Services)
Public Hearing Report
The CFD No. 2025-1 includes approximately 54 gross acres with 23 planned for development on seven undeveloped parcels within Tract 38228. The District is located on the southwest corner of the intersection of Whitewood Road and Baxter Road, east of Interstate 215. As of Fiscal Year 2025-26 the proposed CFD No. 2025-1 includes the following Assessor's Parcel Number: 392-290-049.
The boundaries of CFD No. 2025-1 are those properties and parcels where services are authorized to be provided and upon which special taxes may be levied in order to pay for the costs and expenses of said services. A map showing the boundaries of CFD No. 2025-1 is included in Appendix B.
Additional properties that are within the boundaries of the annexation map may annex to CFD No. 2025-1 subsequent to formation of CFD No. 2025-1. The owner of the property to be annexed shall submit a written consent for said annexation to CFD No. 2025-1 and the Council, acting ex-officio as the legislative body of CFD No. 2025-1, shall call a special election as to the imposition of the special tax on said property as required by law. A general description of the boundaries of the territory within which any property may annex to CFD No. 2025-1 and shown on that certain map entitled “Boundaries – Potential Annexation Area Community Facilities District No. 2025-1 (Safety Services) of the City of Murrieta, County of Riverside, State of California,” is attached as Appendix B. 5 Rate and Method of Apportionment Page | 5
City of Murrieta
CFD No. 2025-1 (Safety Services)
Public Hearing Report
The Rate and Method of Apportionment allows each property owner within CFD No. 2025-1 to estimate the annual Special Tax amount that would be required for payment. The Rate and Method of Apportionment of the Special Tax established pursuant to these proceedings, is attached hereto as Appendix A (the “Rate and Method”). The Special Tax will 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 CFD Administrator may directly bill the Special Taxes, may collect Special Taxes at a different time or in a different manner if necessary to meet the financial obligations, and provided further that CFD No. 2025-1 may covenant to foreclose and may actually foreclose on parcels having delinquent Special Taxes as permitted by the Act.
All of the property located within CFD No. 2025-1, unless exempted by law or by the Rate and Method proposed for CFD No. 2025-1, shall be taxed for the purpose of providing necessary services to serve the District. On each July 1, commencing on July 1, 2026 the Maximum Special Tax shall increase by four percent (4.0%). The Boundary Map for CFD No. 2025-1 is attached hereto as Appendix B. Pursuant to Section 53325.3 of the Act, the tax imposed “is a Special Tax and not a special assessment, and there is no requirement that the tax be apportioned on the basis of benefit to any property.” The Special Tax may be based on the benefit received by property, the cost of making facilities or authorized services available or other reasonable basis as determined by the City, although the Special Tax may not be apportioned on an ad valorem basis pursuant to Article XIIIA of the California Constitution.
For particulars as to the Rate and Method for CFD No. 2025-1, see the attached and incorporated in Appendix A. 6 Certifications Page | 6
City of Murrieta
CFD No. 2025-1 (Safety Services)
Public Hearing Report
Based on the information provided herein, it is my opinion that the described services herein are those that are necessary to meet increased demands placed upon the City of Murrieta as a result of development occurring within the CFD No. 2025- 1 and benefits the lands within said CFD No. 2025-1. Further, it is my opinion that the special tax rates and method of apportionment, as set forth herein, are fair and equitable, uniformly applied and not discriminating or arbitrary.
Date: April 1, 2025 SPICER CONSULTING GROUP, LLC
__________________________
SHANE SPICER
SPECIAL TAX CONSULTANT FOR
CITY OF MURRIETA
RIVERSIDE COUNTY
STATE OF CALIFORNIA
Appendix A:
Rate and Method of Apportionment
City of Murrieta Page 1
Community Facilities District No. 2025‐1 (Safety Services)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX FOR
COMMUNITY FACILITIES DISTRICT NO. 2025‐1 (SAFETY SERVICES)
OF THE CITY OF MURRIETA
A Special Tax (the “Special Tax”) shall be levied on and collected from each Assessor’s Parcel (defined below) in Community Facilities District No. 2025‐1 (Safety Services) (the “CFD No. 2025‐1” or “CFD”; defined below), in each Fiscal Year, (defined below), commencing in the Fiscal Year beginning July 1, 2025, in an amount determined by the City Council of the City of Murrieta, acting in its capacity asthe legislative body of CFD No. 2025‐1, by applying the rate and method of apportionment set forth below. All of the real property in CFD No. 2025‐1, unless exempted by law or by the provisions herein, shall be taxed to the extent and in the manner provided herein.
A. DEFINITIONS
“Accessory Dwelling Unit” means a residential unit of limited size including smaller secondary unit(s) that shares an Assessor’s Parcel with Single Family Residential Property that has a stand‐alone Residential Unit.
“Administrative Expenses” means the actual or reasonably estimated costs directly related to the formation and administration of CFD No. 2025‐1 including, but not limited to: the costs of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether by the City or designee thereof or both); the costs to the City, CFD No. 2025‐1, or any designee thereof associated with fulfilling the CFD No. 2025‐1 reporting requirements; the costs associated with responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 2025‐1 or any designee thereof related to an appeal of the Special Tax; and the City’s annual administration fees, collection expenses, and third party expenses. Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 2025‐1 for any other administrative purposes of CFD No. 2025‐1, including attorney’s fees and other costs related to commencing and pursuing to completion any foreclosure of delinquent Special Taxes.
“Administrator” means the City Manager of the City of Murrieta, or his or her designee. “Affordable Housing” means housing as defined in State Density Bonus Law, as amended, being Chapter 4.3 (commencing with Section 65915) of Division 1 of Title 7 of the Government Code of the State of California.
“Affordable Housing Property” means any Affordable Housing residential property on an Assessor’s Parcel for which a building permit for new construction has been issued by the City on or prior to June 1 preceding the Fiscal Year in which the Special Tax is being levied. “Assessor’s Parcel” means a lot or parcel of land that is identifiable by an Assessor’s Parcel Number by the County Assessor of the County of Riverside.
“Assessor’s Parcel Map” means an official map of the Assessor of the County designating parcels by Assessor’s Parcel Number.
“Assessor’s Parcel Number” means the identification number assigned to a parcel by the County Assessor of the County of Riverside.
City of Murrieta Page 2
Community Facilities District No. 2025‐1 (Safety Services) “CFD” or “CFD No. 2025‐1” means the City of Murrieta Community Facilities District No. 2025‐1 (Safety Services).
“City” means the City of Murrieta.
“County” means the County of Riverside.
“Developed Property” means all Assessor’s Parcels of Taxable Property for which a building permit for new construction has been issued on or prior to May 1 preceding the Fiscal Year in which the Special Tax is being levied.
“Exempt Property” means all Assessors’ Parcels designated as being exempt from the Special Tax as provided for in Section D.
“Fiscal Year” means the period from and including July 1st of any year to and including the following June 30th.
“Maximum Special Tax” means the Maximum Special Tax, as applicable, levied within the CFD for any Fiscal Year.
“Multi‐Family Property” means all Assessor's Parcels of Developed Property for which a building permit or use permit for the construction of a residentialstructure with two or more Residential Units that share a single Assessor's Parcel Number, as determined by the Administrator, has been issued prior to May 1 preceding the Fiscal Year in which the Special Tax is being levied. “Proportionately” means for Taxable Property, that the ratio of the actual Special Tax levy to the Maximum Special Tax is the same for all Assessor’s Parcels. “Rate and Method of Apportionment” or “RMA" means this Rate and Method of Apportionment of Special Taxes.
“Residential Property” means all Assessor’s Parcels of Taxable Property upon which completed Residential Units have been constructed or for which building permits have been or may be issued for purposes of constructing one or more Residential Units. “Residential Unit” or "RU" means a residential unit that is used or intended to be used as a domicile by one or more persons, as determined by the Administrator. An Accessory Dwelling Unit that shares an Assessor’s Parcel with a Single Family Residential Property shall not be considered a Residential Unit for purposes of this Rate and Method of Apportionment. “Services” means services permitted under the Mello‐Roos Community Facilities Act of 1982 including, without limitation, those services authorized to be funded by CFD No. 2025‐1 as set forth in Appendix B.
“Single Family Property” means any residential property other than a Multi‐Family Property on an Assessor’s Parcel for which a building permit for new construction has been issued by the City on or prior to May 1 preceding the Fiscal Year in which the Special Tax is being levied.
City of Murrieta Page 3
Community Facilities District No. 2025‐1 (Safety Services) “Special Tax” means the Special Tax to be levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property.
"Special Tax Requirement" means the amount to be collected in any Fiscal Year to pay for certain costs as required to meet the public safety needs of CFD No. 2025‐1 in both the current Fiscal Year and the next Fiscal Year. The costs to be covered shall be the direct costs for (i) police protection services, (ii) paramedic services, (iii) fund an operating reserve for the costs of Services as determined by the Administrator, and (iv) Administrative Expenses. Under no circumstances shall the Special Tax Requirement include funds for bonds.
"Taxable Property" means all Assessor’s Parcels within CFD No. 2025‐1, which are not Exempt Property.
“Taxable Unit” means a Residential Unit.
“Undeveloped Property” means, for each Fiscal Year, all Taxable Property not classified as Developed Property.
B. RATE AND METHOD OF APPORTIONMENT OF MAXIMUM SPECIAL TAX RATES As of July 1 of each Fiscal Year, commencing July 1, 2026, the Council shall determine the Special Tax Requirement and shall levy the Special Tax upon each of the Assessor’s Parcels within the CFD which constitute a Developed Property of Single Family Property, Multi‐Family Property, or an Affordable Housing Property until the aggregate amount of Special Tax equals the Special Tax Requirement. The Special Tax shall be levied Proportionately on all Assessor’s Parcels of Developed Property up to 100% of the applicable Maximum Special Tax to satisfy the Special Tax Requirement.
No Special Tax shall be levied upon Undeveloped Property for which a Building Permit has not been issued on or prior to May 1 preceding the Fiscal Year in which the Special Tax is being levied.
The Maximum Special Tax for Fiscal Year 2025‐2026 for a Single Family Property, Multi‐Family Property, and an Affordable Housing Property are shown below in Table 1.
TABLE 1
MAXIMUM SPECIAL TAX RATES
FISCAL YEAR 2025‐2026
Description
Taxable
Unit
Maximum
Special Tax
Single Family Property RU $580
Multi‐Family Property RU $468
Affordable Housing Property RU $250
Increase in the Maximum Special Tax
On each July 1, commencing on July 1, 2026 the Maximum Special Tax for Developed Property of Single Family Property and Multi‐Family Property shall increase by four percent (4.0%). The Maximum Special Tax for Developed Property of Affordable Housing Property shall not increase annually.
City of Murrieta Page 4
Community Facilities District No. 2025‐1 (Safety Services) C. TERM OF SPECIAL TAX
For each Fiscal Year, the Maximum Special Taxes shall be levied as long as the Services are being provided within the boundaries of CFD No. 2025‐1.
D. EXEMPTIONS
The City shall classify as Exempt Property within CFD No. 2025‐1, any Assessor’s Parcel in any of the following categories; (i) Assessor’s Parcels which are owned by, irrevocably offered for dedication, encumbered by or restricted in use by any public entity; (ii) Assessor’s Parcels with public or utility easements making impractical their utilization for other than the purposes set forth in the easement; (iii) Assessor’s Parcels which are privately owned but are encumbered by or restricted solely for public uses; (iv) any Assessor’s Parcel which is in use in the performance of a public function as determined by the Administrator; or (v) any Assessor’s Parcel which is not a Single Family Property, Multi‐Family Property, or an Affordable Housing Property; (vi) any Assessor’s Parcel that qualifies for a welfare exemption under applicable state or local law; or (vii) any Assessor’s Parcel that is owned by a property owner association and used for common area purposes.
E. APPEALS
Any property owner claiming that the amount or application of the Special Taxes are not correct may file a written notice of appeal with the City not later than twelve months after having paid the first installment of the Special Tax that is disputed. The Administrator shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and rule on the appeal. If the Administrator’s decision requires that the Special Tax for an Assessor’s Parcel be modified or changed in favor of the property owner, a cash refund shall not be made, but an adjustmentshall be made to the Special Tax on that Assessor’s Parcel in the subsequent Fiscal Year(s).
F. MANNER OF COLLECTION
The Maximum Special Taxes levied in each Fiscal Year shall 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 case of delinquency as is provided for ad valorem taxes.
However, the District may collect the Special Tax at a different time or in a different manner if necessary to meet its financial obligations.
The Maximum Special Taxes when levied shall be secured by the lien imposed pursuant to Section 3115.5 of the Streets and Highways Code. This lien shall be a continuing lien and shall secure each levy of Maximum Special Taxes. The lien of Maximum Special Taxes shall continue in force and effect until the Special Tax ceasesto be levied in the manner provided by Section 53330.5 of the Government Code.
G. INTERPRETATION
Interpretations may be made by the Council by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment.
City of Murrieta Page 5
Community Facilities District No. 2025‐1 (Safety Services)
APPENDIX A
CITY OF MURRIETA
COMMUNITY FACILITIES DISTRICT NO. 2025‐1
(SAFETY SERVICES)
SUMMARY
Safety Services ‐ It is estimated that the cost of providing police and paramedic services being funded by the Special Tax for the Community Facilities District No. 2025‐1 (Safety Services) will be as follows for the Fiscal Year 2025‐2026:
$580 per residential unit for Single Family Residential Property $468 per residential unit for Multi‐Family Residential Property $250 per residential unit for Affordable Housing Residential Property Annual Escalation ‐ On each July 1, commencing on July 1, 2026 the Maximum Special Tax for Developed Property of Single Family Property and Multi‐Family Property shall increase by four percent (4.0%). The Maximum Special Tax for Developed Property of Affordable Housing Property shall not increase annually.
Fiscal
Year
Tract/
APN
Development
Name
No. of
Taxable
Units
Land Use
Category
Maximum
Special Tax Subdivider
2025‐26 TR 38228 Discovery
Village 365 Single FamilyProperty $580 Discovery Village, LLC
City of Murrieta Page 6
Community Facilities District No. 2025‐1 (Safety Services)
APPENDIX B
CITY OF MURRIETA
COMMUNITY FACILITIES DISTRICT NO. 2025‐1
(SAFETY SERVICES)
DESCRIPTION OF AUTHORIZED SERVICES
The services which may be funded with proceeds of the special tax of CFD No. 2025‐1, as provided by Section 53313 of the Act, will include some or all of the costs attributable to public safety.
These services include police protection services (including but not limited to criminal justice services), fire protection and suppression services, and paramedic services.
In addition to payment of the cost and expense of the forgoing services, proceeds of the special tax may be expended to pay “Administrative Expenses” as said term is defined in the Rate and Method of Apportionment and to establish an operating reserve for the costs of services as determined by the Administrator.
The above services shall be limited to those provided within the boundaries of CFD No. 2025‐1 for the benefit of the properties within the boundaries of CFD No. 2025‐1 and said services may be financed by proceeds of the special tax of CFD No. 2025‐1 only to the extent that they are in addition to those provided in the territory of CFD No. 2025‐1 before CFD No. 2025‐1 was created.
Appendix B:
Proposed Boundary Map
,.-------------------
()..�
P
-
R
_
O
_
P
_
O
_
S
_
E
_
D
_
B
_
O
_
U
_
N
_
D
_
A
_
R
_
Y
_
M
_
A
_
P ______________ �--S
�H
--EE�T1�0�F 1!""'!!!'S!""!'!!!E-EH T�,.,,."'
I HEREBY CERTIFY THAT THE WITHIN MAP SHOWING PROPOSED
BOUNDARIES OF COMMUNITY FACILITIES DISTRICT NO. 2025-1
(SAFETY SERVICES), OF THE CITY OF MURRIETA, COUNTY
OF RIVERSIDE, STATE OF CALIFORNIA, WAS APPROVED BY THE
CITY COUNCIL OF THE CITY OF MURRIETA AT A REGULAR
MEETING THEREOF, HELD ON � DAY OF �y
20_!2_, BY RESOLUTION NO. '15--t/&0 '5
titv\bl,t'� fl.,\Wlifil..,
'Vt.fll-h, 'Clh1
�. mi)(,t,.11 � J� ,J t\M1l. ft> r'L-�
CITY OF MURRIETA
FILED IN THE OFFICE OF THE CITY CLERK, CITY OF MURRIETA, THIS� DAY OF�, 20 1.�.
i..lJ.IAA/,�� ��'1Cl'f;;�i
�
t
�
-+-�-��---�-�-----'F"O�
c1TY CLERK/ ri� -f,ll ��rd
CITY OF MURRIETA
SPICER
CONSULTING GROUP
COMMUNITY FACILITIES DISTRICT NO. 2025-1
(SAFETY SERVICES}
OF THE CITY OF MURRIETA,
COUNTY OF RIVERSIDE, STATE OF CALIFORNIA
(j)
0 150 300
CT\ I I D
COTTAGE WAY
2 RUNNING RABBIT RD �
600 Feet
L
RECORDED THIS�AY OF'ff� , 201,� AT
THE HOUR oF\d1o'CLOCK fr._MI BOOK�
PAGE � OF MAPS OF ASSESSMENT AND COMMUNITY
FACILITIES DISTRICTS IN THE OFFICE OF THE COUNTY
RECORDER, IN THE COUNTY OF RIVERSIDE, STATE OF
CALIFORNIA.
No.:tei�•nososs�
PETER ALDANA, ASSESSOR, COUNTY CLERK, RECORDER
BY: __ -�rk---: ____ _
DEPUTY
LEGEND
CITY BOUNDARY
CFD BOUNDARY
PARCEL LINE
PARCEL NUMBER
0 LOT NUMBER
THIS BOUNDARY MAP CORRECTLY SHOWS THE LOT OR PARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OF THE COMMUNITY FACILITIES DISTRICT.
FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCEL REFER TO THE COUNTY ASSESSOR MAPS FOR FISCAL YEAR 2024-25.
THE BOUNDARY OF COMMUNITY FACILITIES DISTRICT
NO. 2025-1 (SAFETY SERVICES) INCLUDES PARCELS 1 AND
2 AND LOTS 4, 5, 6, 7, AND 8, OF THE CITY OF
MURRIETA TRACT MAP NO. 38228 RECORDED IN
THE OFFICIAL RECORDS OF THE COUNTY OF
RIVERSIDE, STATE OF CALIFORNIA, ON THE 13TH DAY
OF DECEMBER, 2024, IN BOOK 499 OF MAPS, AT
PAGES 71-78, AS DOCUMENT NO. 2024-0379976.
I HEREBY CERTIFY THAT THE WITHIN MAP SHOWING PROPOSED
BOUNDARIES OF THE POTENTIAL ANNEXATION AREA
OF COMMUNITY FACILITIES DISTRICT NO. 2025-1 (SAFETY
SERVICES), CITY OF MURRIETA, COUNTY OF
RIVERSIDE, STATE OF CALIFORNIA, WAS APPROVED BY
THE CITY OF MURRIETA AT A REGULAR MEETING
THEREOF, HELD ON 4-ht DAY OF�, 20_!_3 BY
RESOLUTION NO. 1,t; • '{( 0�
ti�be.1'1 !LJ!wiifl2.,
l}ff i>k.i C,if-wl C.IUt...
•. � �O(l.., �, Cri\t,t( Mt1>0V\C\(o(
CITY OF MURRIETA
FILED IN THE OFFICE OF THE CITY CLERK,
CITY OF MURRIETA, THIS � DAY OF hr.-11MK'i.A . 20h,
llim�t.rf� ll.aW\ir�
�� l't.1'""1.1 C-i-1"'1 t!Ulc.fotl..-
1TYCLER, � ci»t'OI \of
CITY OF MURRIETA
� SPICER
CONSULTING GROUP
W+E
BOUNDARIES - POTENTIAL ANNEXATION AREA
COMMUNITY FACILITIES DISTRICT NO. 2025-1
(SAFETY SERVICES)
CITY OF MURRIETA,
COUNTY OF RIVERSIDE, STATE OF CALIFORNIA
coP'1 �ti
SHEET 1 OF 1 SHEET
RECORDED THIS �AV OF r� . 201'5' AT
THE HOUR OFf�O'CLOCK �M IN OOK ��
PAGE rt OF MAPS OF ASSESSMENT AND COMMUNITY
FACILITIES DISTRICTS IN THE OFFICE OF THE COUNTY
RECORDER, IN THE COUNTY OF RIVERSIDE, STATE OF
CALIFORNIA.
FEE: '" N0.:1,0JS· D0SO�S'Z.
PETER ALDANA, ASSESSOR, COUNTY CLERK, RECORDER
BY: cf?:
DEPUTY
LEGEND
ANNEXATION BOUNDARY
Appendix C:
Resolution of Intention
4888-3862-0847v5/022972-0046
RESOLUTION NO. 25-4805
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
MURRIETA DECLARING ITS INTENTION TO ESTABLISH
COMMUNITY FACILITIES DISTRICT NO. 2025-1 (SAFETY
SERVICES) OF THE CITY OF MURRIETA, TO AUTHORIZE THE
LEVY OF A SPECIAL TAX ON PROPERTY WITHIN THE
DISTRICT TO PAY THE COSTS OF PROVIDING PUBLIC
SAFETY SERVICES
WHEREAS, the City of Murrieta (the “City”) has received a petition (the “Petition”) signed by the owner of more than ten percent of the land within the boundaries of which is proposed for inclusion in a proposed community facilities district which meets the requirements of Sections 53318 and 53319 of the Government Code of the State of California (the “Government Code”); and
WHEREAS, the City Council of the City (the “City Council”) desires to adopt this resolution of intention as provided in Section 53321 of the Government Code to establish a community facilities district consisting of the territory described in Attachment “A” hereto and incorporated herein by this reference, which the City Council hereby determines shall be known as “Community Facilities District No. 2025-1 (Safety Services) of the City of Murrieta” (“Community Facilities District No. 2025-1” or the “District”) pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, commencing with Section 53311 of the Government Code (the “Act”) to (1) finance police protection services (including but not limited to criminal justice services), fire protection and suppression services, and paramedic services described in Attachment “B” hereto and incorporated herein by this reference (the “Services”), and (2) finance the incidental expenses to be incurred in connection with forming and administering the District and financing the Services (the “Services Incidental Expenses”); and WHEREAS, pursuant to Sections 53329.6 and 53339 et seq. of the Act and in accordance with the request of the owner submitting the petition, the City Council proposes to designate the property described in Attachment “B” hereto and incorporated herein by this references as territory proposed for annexation to Community Facilities District No. 2025-1 in the future (the “Potential Annexation Area”), with the condition that a parcel or parcels within such territory may be annexed and subjected to the special tax of Community Facilities District No. 2025-1 only with the unanimous consent and approval of the owner or owners of the parcel or parcels (the “Unanimous Consent and Approval”) at the time of annexation or in compliance with other procedures established by the Act; and
WHEREAS, the City Council further intends to approve an estimate of the costs of the Services and the Services Incidental Expenses for Community Facilities District No. 2025-1; and WHEREAS, it is the intention of the City Council to consider financing the Services and the Services Incidental Expenses through the formation of Community Facilities District No. 2025-1 and the levy of a special tax to pay for such Services and Services Incidental Expenses; and
WHEREAS, it is the intention of the City Council to consider financing the Services and the Services Incidental Expenses through the annexation of additional property within the Potential Annexation Area to the District and the levy of a special tax within the property so annexed to pay for the Services and the Services Incidental Expenses, provided that the special Docusign Envelope ID: B96829C6-E17C-46E9-8B05-11A9CBF32911 2 4888-3862-0847v5/022972-0046
tax levies are approved by the Unanimous Consent and Approval of the owner or owners of the parcel or parcels in accordance with Sections 53329.6 and 53339 et seq. of the Act, and approval of the City Council acting as the legislative body of the District at the time of annexation;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF MURRIETA AS FOLLOWS:
Section 1. The above recitals are true and correct.
Section 2. A community facilities district is proposed to be established under the terms of the Act. It is further proposed that the legal boundaries of Community Facilities District No. 2025-1 shall be those described in Attachment “A” hereto, which boundaries shall, upon recordation of the boundary map for proposed Community Facilities District No. 2025-1, include the entirety of any parcel subject to taxation by the District. The City Council further proposes to designate the Potential Annexation Area described in Attachment “A” hereto as property proposed for annexation into the District in the future, by submittal of Unanimous Consent and Approval of the owner or owners of such parcel or parcels, as approved by the City Council acting as the legislative body of the District at the time that such parcel or parcels are annexed to the District.
The proposed boundaries of the District and the Potential Annexation Area are depicted on the map of proposed Community Facilities District No. 2025-1 which is included in Attachment “A” hereto. The City Clerk is hereby directed to sign the original map of the proposed boundaries and record it with all proper endorsements thereon with the County Recorder of the County of Riverside within 15 days after the adoption of this resolution, all as required by Section 3111 of the Streets and Highways Code of the State of California.
Section 3. The name of the proposed community facilities district shall be “Community Facilities District No. 2025-1 (Safety Services) of the City of Murrieta.” Section 4. The Services proposed to be provided for the benefit of Community Facilities District No. 2025-1 are public services as defined in the Act, and this City Council finds and determines that the Services to be financed are in addition to those provided in the territory of the District, including the Potential Annexation Area, at the present time and do not supplant services already available within the territory of the District at the present time. The City Council hereby finds and determines that the description of the Services herein is sufficiently informative to allow taxpayers within the proposed District, including the Potential Annexation Area, to understand what the funds of the District may be used to finance. The Services Incidental Expenses expected to be incurred include the costs of planning the Services, the costs of forming the District, the cost of levying and collecting a special tax within the proposed District and the cost of administration.
Section 5. Except where funds are otherwise available, it is the intention of the City Council to levy annually in accordance with the procedures contained in the Act a separate special tax, secured by recordation of a continuing lien against all nonexempt real property in the District, sufficient to pay for the Services and the Services Incidental Expenses.
Notwithstanding the foregoing, the District shall not record a special tax lien on property within the Potential Annexation Area until the owner or owners of the parcel or parcels thereof have given their unanimous approval of the parcel’s or parcels’ annexation to the District. The rate and method of apportionment and manner of collection of the special taxes are described in Docusign Envelope ID: B96829C6-E17C-46E9-8B05-11A9CBF32911 3 4888-3862-0847v5/022972-0046
detail in Attachment “C” attached hereto, which Attachment “C” is incorporated herein by this reference. Attachment “C” allows each landowner within the District to estimate the maximum amount that may be levied against each parcel.
The special taxes for Services may be increased by an amount not to exceed four percent (4%) per year to the extent permitted in the Rate and Method. The special tax for Services may be levied for such period as the Services are needed, as further described in Attachment “C” hereto.
The special taxes are based on the expected demand that each parcel of real property within proposed Community Facilities District No. 2025-1 will place on the Services. The City Council hereby determines that the proposed Services are necessary to meet the increased demand placed upon the City and the existing police protection services (including but not limited to criminal justice services), fire, rescue and paramedic services in the City as a result of the development of the land proposed for inclusion in the District. The City Council hereby determines the rate and method of apportionment of the special taxes set forth in Attachment “C” to be reasonable. The special tax is apportioned to each parcel on the foregoing basis pursuant to Section 53325.3 of the Act and such special taxes are not on or based upon the value or ownership of real property.
Section 6. A public hearing (the “Hearing”) on the establishment of the proposed Community Facilities District No. 2025-1, the proposed rate and method of apportionment of the special taxes to finance the Services and the Services Incidental Expenses shall be held 6:00 p.m., or as soon thereafter as practicable, on May 6, 2025, at the City of Murrieta Council Chambers, 1 Town Square, Murrieta, California. Should the City Council determine to form the District, a special election will be held to authorize the levy of the special taxes in accordance with the procedures contained in Government Code Section 53326. If held, the proposed voting procedure at the election will be a landowner vote with each landowner who is the owner of record of land within the District (excluding the Potential Annexation Area) at the close of the Hearing, or the authorized representative thereof, having one vote for each acre or portion thereof owned within the proposed District. Ballots for the special election may be distributed by mail or by personal service.
Section 7. The City Council does not intend to make any adjustment in property taxation pursuant to Sections 53313.6 and 53313.7 of the Act.
Section 8. At the time and place set forth above for the Hearing, any interested person, including all persons owning lands or registered to vote within proposed Community Facilities District No. 2025-1 and the Potential Annexation Area, may appear and be heard.
Section 9. Each City officer who is or will be responsible for administering the proposed Community Facilities District No. 2025-1, if it is established, is hereby directed to study the proposed District and, at or before the time of the above-mentioned Hearing, file a report with the City Council containing a brief description of services by type which will in his or her opinion be required to meet adequately the needs of Community Facilities District No. 2025- 1 and an estimate of the cost of providing those services, and an estimate of the fair and reasonable cost of Services Incidental Expenses to be incurred.
Section 10. The District may accept advances of funds or work-in-kind from any source, including, but not limited to, private persons or private entities, for any authorized purpose, including, but not limited to, paying any cost incurred in creating Community Facilities Docusign Envelope ID: B96829C6-E17C-46E9-8B05-11A9CBF32911 4 4888-3862-0847v5/022972-0046
District No. 2025-1. The District may enter into an agreement with the person or entity advancing the funds or work-in-kind, to repay all or a portion of the funds advanced, or to reimburse the person or entity for the value, or cost, whichever is less, of the work-in-kind, as determined by the City Council, with or without interest.
Section 11. The City Clerk is hereby directed to publish a notice (the “Notice”) of the Hearing pursuant to Section 6061 of the Government Code in a newspaper of general circulation published in the area of proposed Community Facilities District No. 2025-1. The City Clerk is further directed to mail a copy of the Notice to each landowner within the boundaries of the District at least 15 days prior to the Hearing. The Notice shall contain the text or a summary of this Resolution, the time and place of the Hearing, a statement that the testimony of all interested persons or taxpayers will be heard, a description of the protest rights of the registered voters and landowners in the proposed district and a description of the proposed voting procedure for the election required by the Act. Such publication shall be completed at least seven (7) days prior to the date of the Hearing.
Section 12. This Resolution shall be effective upon its adoption.
PASSED AND ADOPTED by the City Council at a regular meeting held on the 4th day of February, 2025.
CITY COUNCIL OF THE CITY OF MURRIETA
By:_______________________________
Cindy Warren
Mayor of the City of Murrieta
ATTEST:
________________________________
Cristal McDonald
City Clerk of the City of Murrieta
Docusign Envelope ID: B96829C6-E17C-46E9-8B05-11A9CBF32911 _______________________
Tiffany Israel, City Attorney
APPROVED AS TO FORM:
5 4888-3862-0847v5/022972-0046
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE )ss.
CITY OF MURRIETA )
I, Cristal McDonald, City Clerk of the City of Murrieta, do hereby certify that the foregoing Resolution No. 25-4805 was duly adopted by the City Council of the City of Murrieta at a regular meeting held on the 4th day of February, 2025, by the following votes:
AYES: DeForest, Holliday, Levell, Warren
NOES: Stone
ABSENT: None
Cristal McDonald, City Clerk
Docusign Envelope ID: B96829C6-E17C-46E9-8B05-11A9CBF32911 None
DeForest, Stone, Holliday, Levell, Warren
A-1
4888-3862-0847v5/022972-0046
ATTACHMENT A
Proposed Boundaries
Community Facilities District No. 2025-1 (Safety Services) of the City of Murrieta,
Riverside County, California
Docusign Envelope ID: B96829C6-E17C-46E9-8B05-11A9CBF32911 A
-2
4888-3862-0847v5/022972-0046
Docusign Envelope ID: B96829C6-E17C-46E9-8B05-11A9CBF32911 B-1
4888-3862-0847v5/022972-0046
ATTACHMENT B
Types of Services
to be Financed by
Community Facilities District No. 2025-1 (Safety Services) of the City of Murrieta
The services which may be funded with proceeds of the special tax of CFD No. 2025-1, as provided by Section 53313 of the Act, will include some or all of the costs attributable to public safety. Capitalized terms used and not defined herein shall have the meanings set forth in the Rate and Method of Apportionment of Special Tax for CFD No. 2025-1.
These services include police protection services (including but not limited to criminal justice services), fire protection and suppression services, and paramedic services.
In addition to payment of the cost and expense of the forgoing services, proceeds of the special tax may be expended to pay “Administrative Expenses” as said term is defined in the Rate and Method of Apportionment and to establish an operating reserve for the costs of services as determined by the Administrator.
The above services shall be limited to those provided within the boundaries of CFD No. 2025-1 and the Potential Annexation Area of CFD No 2025-1 or for the benefit of the properties within the boundaries of CFD No. 2025-1 and the Potential Annexation Area of CFD No, 2025-1, as the boundary is expanded from time to time by anticipated annexations, and said services may be financed by proceeds of the special tax of CFD No. 2025-1 only to the extent that they are in addition to those provided in the territory of CFD No. 2025-1 before CFD No. 2025-1 was created.
Docusign Envelope ID: B96829C6-E17C-46E9-8B05-11A9CBF32911 C-1
4888-3862-0847v5/022972-0046
ATTACHMENT C
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX FOR
COMMUNITY FACILITIES DISTRICT NO. 2025-1 (SAFETY SERVICES)
OF THE CITY OF MURRIETA
A Special Tax (the “Special Tax”) shall be levied on and collected from each Assessor’s Parcel (defined below) in Community Facilities District No. 2025-1 (Safety Services) (the “CFD No. 2025-1” or “CFD”; defined below), in each Fiscal Year, (defined below), commencing in the Fiscal Year beginning July 1, 2025, in an amount determined by the City Council of the City of Murrieta, acting in its capacity as the legislative body of CFD No. 2025-1, by applying the rate and method of apportionment set forth below. All of the real property in CFD No. 2025-1, unless exempted by law or by the provisions herein, shall be taxed to the extent and in the manner provided herein.
A. DEFINITIONS
“Accessory Dwelling Unit” means a residential unit of limited size including smaller secondary unit(s) that shares an Assessor’s Parcel with Single Family Residential Property that has a stand-alone Residential Unit.
“Administrative Expenses” means the actual or reasonably estimated costs directly related to the formation and administration of CFD No. 2025-1 including, but not limited to:
the costs of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether by the City or designee thereof or both); the costs to the City, CFD No. 2025-1, or any designee thereof associated with fulfilling the CFD No. 2025-1 reporting requirements; the costs associated with responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 2025-1 or any designee thereof related to an appeal of the Special Tax; and the City’s annual administration fees, collection expenses, and third party expenses. Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 2025-1 for any other administrative purposes of CFD No. 2025-1, including attorney’s fees and other costs related to commencing and pursuing to completion any foreclosure of delinquent Special Taxes. “Administrator” means the City Manager of the City of Murrieta, or his or her designee. “Affordable Housing” means housing as defined in State Density Bonus Law, as amended, being Chapter 4.3 (commencing with Section 65915) of Division 1 of Title 7 of the Government Code of the State of California.
“Affordable Housing Property” means any Affordable Housing residential property on an Assessor’s Parcel for which a building permit for new construction has been issued by the City on or prior to June 1 preceding the Fiscal Year in which the Special Tax is being levied. “Assessor’s Parcel” means a lot or parcel of land that is identifiable by an Assessor’s Parcel Number by the County Assessor of the County of Riverside. “Assessor’s Parcel Map” means an official map of the Assessor of the County designating parcels by Assessor’s Parcel Number.
Docusign Envelope ID: B96829C6-E17C-46E9-8B05-11A9CBF32911 C-2
4888-3862-0847v5/022972-0046
“Assessor’s Parcel Number” means the identification number assigned to a parcel by the County Assessor of the County of Riverside.
“CFD” or “CFD No. 2025-1” means the City of Murrieta Community Facilities District No. 2025-1 (Safety Services).
“City” means the City of Murrieta.
“County” means the County of Riverside.
“Developed Property” means all Assessor’s Parcels of Taxable Property for which a building permit for new construction has been issued on or prior to May 1 preceding the Fiscal Year in which the Special Tax is being levied.
“Exempt Property” means all Assessors’ Parcels designated as being exempt from the Special Tax as provided for in Section D.
“Fiscal Year” means the period from and including July 1st of any year to and including the following June 30th.
“Maximum Special Tax” means the Maximum Special Tax, as applicable, levied within the CFD for any Fiscal Year.
“Multi-Family Property” means all Assessor's Parcels of Developed Property for which a building permit or use permit for the construction of a residential structure with two or more Residential Units that share a single Assessor's Parcel Number, as determined by the Administrator, has been issued prior to May 1 preceding the Fiscal Year in which the Special Tax is being levied.
“Proportionately” means for Taxable Property, that the ratio of the actual Special Tax levy to the Maximum Special Tax is the same for all Assessor’s Parcels. “Rate and Method of Apportionment” or “RMA" means this Rate and Method of Apportionment of Special Taxes.
“Residential Property” means all Assessor’s Parcels of Taxable Property upon which completed Residential Units have been constructed or for which building permits have been or may be issued for purposes of constructing one or more Residential Units. “Residential Unit” or "RU" means a residential unit that is used or intended to be used as a domicile by one or more persons, as determined by the Administrator. An Accessory Dwelling Unit that shares an Assessor’s Parcel with a Single Family Residential Property shall not be considered a Residential Unit for purposes of this Rate and Method of Apportionment.
“Services” means services permitted under the Mello-Roos Community Facilities Act of 1982 including, without limitation, those services authorized to be funded by CFD No. 2025- 1 as set forth in Appendix B.
“Single Family Property” means any residential property other than a Multi-Family Property on an Assessor’s Parcel for which a building permit for new construction has been Docusign Envelope ID: B96829C6-E17C-46E9-8B05-11A9CBF32911 C-3
4888-3862-0847v5/022972-0046
issued by the City on or prior to May 1 preceding the Fiscal Year in which the Special Tax is being levied.
“Special Tax” means the Special Tax to be levied in each Fiscal Year on each Assessor’s Parcel of Taxable Property.
"Special Tax Requirement" means the amount to be collected in any Fiscal Year to pay for certain costs as required to meet the public safety needs of CFD No. 2025-1 in both the current Fiscal Year and the next Fiscal Year. The costs to be covered shall be the direct costs for (i) police protection services, (ii) paramedic services, (iii) fund an operating reserve for the costs of Services as determined by the Administrator, and (iv) Administrative Expenses. Under no circumstances shall the Special Tax Requirement include funds for bonds.
"Taxable Property" means all Assessor’s Parcels within CFD No. 2025-1, which are not Exempt Property.
“Taxable Unit” means a Residential Unit.
“Undeveloped Property” means, for each Fiscal Year, all Taxable Property not classified as Developed Property.
B. RATE AND METHOD OF APPORTIONMENT OF MAXIMUM SPECIAL TAX RATES As of July 1 of each Fiscal Year, commencing July 1, 2026, the Council shall determine the Special Tax Requirement and shall levy the Special Tax upon each of the Assessor’s Parcels within the CFD which constitute a Developed Property of Single Family Property, Multi-Family Property, or an Affordable Housing Property until the aggregate amount of Special Tax equals the Special Tax Requirement. The Special Tax shall be levied Proportionately on all Assessor’s Parcels of Developed Property up to 100% of the applicable Maximum Special Tax to satisfy the Special Tax Requirement.
No Special Tax shall be levied upon Undeveloped Property for which a Building Permit has not been issued on or prior to May 1 preceding the Fiscal Year in which the Special Tax is being levied.
The Maximum Special Tax for Fiscal Year 2025-2026 for a Single Family Property, MultiFamily Property, and an Affordable Housing Property are shown below in Table 1.
TABLE 1
MAXIMUM SPECIAL TAX RATES
FISCAL YEAR 2025-2026
Description
Taxable
Unit
Maximum
Special Tax
Single Family Property RU $580
Multi-Family Property RU $468
Affordable Housing Property RU $250
Docusign Envelope ID: B96829C6-E17C-46E9-8B05-11A9CBF32911 C-4
4888-3862-0847v5/022972-0046
Increase in the Maximum Special Tax
On each July 1, commencing on July 1, 2026 the Maximum Special Tax for Developed Property of Single Family Property and Multi-Family Property shall increase by four percent (4.0%). The Maximum Special Tax for Developed Property of Affordable Housing Property shall not increase annually.
C. TERM OF SPECIAL TAX
For each Fiscal Year, the Maximum Special Taxes shall be levied as long as the Services are being provided within the boundaries of CFD No. 2025-1.
D. EXEMPTIONS
The City shall classify as Exempt Property within CFD No. 2025-1, any Assessor’s Parcel in any of the following categories; (i) Assessor’s Parcels which are owned by, irrevocably offered for dedication, encumbered by or restricted in use by any public entity; (ii) Assessor’s Parcels with public or utility easements making impractical their utilization for other than the purposes set forth in the easement; (iii) Assessor’s Parcels which are privately owned but are encumbered by or restricted solely for public uses; (iv) any Assessor’s Parcel which is in use in the performance of a public function as determined by the Administrator; or (v) any Assessor’s Parcel which is not a Single Family Property, Multi-Family Property, or an Affordable Housing Property; (vi) any Assessor’s Parcel that qualifies for a welfare exemption under applicable state or local law; or (vii) any Assessor’s Parcel that is owned by a property owner association and used for common area purposes.
E. APPEALS
Any property owner claiming that the amount or application of the Special Taxes are not correct may file a written notice of appeal with the City not later than twelve months after having paid the first installment of the Special Tax that is disputed. The Administrator shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and rule on the appeal. If the Administrator’s decision requires that the Special Tax for an Assessor’s Parcel be modified or changed in favor of the property owner, a cash refund shall not be made, but an adjustment shall be made to the Special Tax on that Assessor’s Parcel in the subsequent Fiscal Year(s).
F. MANNER OF COLLECTION
The Maximum Special Taxes levied in each Fiscal Year shall 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 case of delinquency as is provided for ad valorem taxes. However, the District may collect the Special Tax at a different time or in a different manner if necessary to meet its financial obligations.
The Maximum Special Taxes when levied shall be secured by the lien imposed pursuant to Section 3115.5 of the Streets and Highways Code. This lien shall be a continuing lien and shall secure each levy of Maximum Special Taxes. The lien of Maximum Special Taxes shall continue in force and effect until the Special Tax ceases to be levied in the manner provided by Section 53330.5 of the Government Code.
Docusign Envelope ID: B96829C6-E17C-46E9-8B05-11A9CBF32911 C-5
4888-3862-0847v5/022972-0046
G. INTERPRETATION
Interpretations may be made by the Council by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment.
Docusign Envelope ID: B96829C6-E17C-46E9-8B05-11A9CBF32911 C-6
4888-3862-0847v5/022972-0046
APPENDIX A
CITY OF MURRIETA
COMMUNITY FACILITIES DISTRICT NO. 2025-1
(SAFETY SERVICES)
SUMMARY
Safety Services - It is estimated that the cost of providing police and paramedic services being funded by the Special Tax for the Community Facilities District No. 2025-1 (Safety Services) will be as follows for the Fiscal Year 2025-2026:
$580 per residential unit for Single Family Residential Property $468 per residential unit for Multi-Family Residential Property $250 per residential unit for Affordable Housing Residential Property Annual Escalation - On each July 1, commencing on July 1, 2026 the Maximum Special Tax for Developed Property of Single Family Property and Multi-Family Property shall increase by four percent (4.0%). The Maximum Special Tax for Developed Property of Affordable Housing Property shall not increase annually.
Fiscal
Year
Tract/
APN
Development
Name
No. of
Taxable
Units
Land Use
Category
Maximum
Special Tax Subdivider
2025-26 TR
38228
Discovery
Village 365 Single Family Property $580 Discovery Village, LLC Docusign Envelope ID: B96829C6-E17C-46E9-8B05-11A9CBF32911 C-7
4888-3862-0847v5/022972-0046
APPENDIX B
CITY OF MURRIETA
COMMUNITY FACILITIES DISTRICT NO. 2025-1
(SAFETY SERVICES)
DESCRIPTION OF AUTHORIZED SERVICES
The services which may be funded with proceeds of the special tax of CFD No. 2025-1, as provided by Section 53313 of the Act, will include some or all of the costs attributable to public safety.
These services include police protection services (including but not limited to criminal justice services), fire protection and suppression services, and paramedic services.
In addition to payment of the cost and expense of the forgoing services, proceeds of the special tax may be expended to pay “Administrative Expenses” as said term is defined in the Rate and Method of Apportionment and to establish an operating reserve for the costs of services as determined by the Administrator.
The above services shall be limited to those provided within the boundaries of CFD No. 2025-1 for the benefit of the properties within the boundaries of CFD No. 2025-1 and said services may be financed by proceeds of the special tax of CFD No. 2025-1 only to the extent that they are in addition to those provided in the territory of CFD No. 2025-1 before CFD No. 2025-1 was created.
Docusign Envelope ID: B96829C6-E17C-46E9-8B05-11A9CBF32911