2.A ANNEXATION TO CFD 2024-1 (OLD TOWN MAINTENANCE) – SPECIAL TAX ANNEXATION NO. 2

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Agenda Item No: 2.a

PLACENTIA CITY COUNCIL AGENDA REPORT
Meeting Date: May 5, 2026
Submitted by: Jeannette Ortega
From: City Administrator
Subject:

PUBLIC HEARING REGARDING THE ANNEXATION OF TERRITORY TO EXISTING COMMUNITY FACILITIES DISTRICT NO. 2024-1 (OLD TOWN MAINTENANCE SERVICES) AND AUTHORIZE SPECIAL TAX ANNEXATION NO. 2
Financial Impact:

Annual Revenue: $3,123.98
Summary:

On March 5, 2024, the City Council adopted Resolution No. R-2024-13 Establishing the City of Placentia Community Facilities District No. 2024-1 (Old Town Maintenance Services) ("District") and Ordinance No. 0-2024-03, an Ordinance of the City Council of the City of Placentia, California, Levying Special Taxes within the District to provide a non -General Fund and sustainable funding source to pay for the ongoing maintenance and repairs of the public streetscape improvements as specified in the Streetscape Master Plan for Old Town Placentia. Staff recommends that the City Council annex certain properties to the Community Facilities District No. 2024-1 (Old Town Maintenance Services).

Recommended Action:

It is recommended that the City Council:

1. Open the Public Hearing concerning the annexation of certain properties; and

2. Receive the Staff Report, consider all public testimony, ask questions of Staff; and

3. Conduct election for annexation of certain properties to Community Facilities District No. 2024-1 (Old Town Maintenance Services); and

4. Close the Public Hearing; and

5. Adopt Resolution No. R-2026-24, a Resolution of the City Council of the City of Placentia, California, Ordering the Annexation of Territory to its Community Facilities District No. 2024-01 (Old Town Maintenance Services) and Approving the Amended Map for said District (Annexation No. 2); and

6. Authorize Inclusion of the Annexed Territory for Community Facilities District No. 2024- 01 (Old Town Maintenance Services) for Fiscal Year 2026-27 on the Orange County Secured Property Tax Roll.

Strategic Plan Statement:

This item is consistent with the City Council approved Strategic Goal No. 1: Fiscal Sustainability, to ensure long-term financial health by responsibly managing resources, 1 investing wisely, and maintaining a balanced budget that supports high-quality services for the community. This agenda item will specifically provide an ongoing funding mechanism to preserve and maintain the future reconstruction of the public infrastructure in Old Town Placentia.

Discussion:

On July 11, 2017, the Placentia City Council approved the adoption of the Old Town Revitalization Plan. The Old Town Revitalization Plan includes a comprehensive Streetscape Master Plan. The Streetscape Master Plan dictates the specific amenities for the Old Town area, so that these elements will be consistent throughout and give the area a sense of place and a feeling of cohesiveness. These include widened sidewalks, landscape enhancements, new trees, bike racks, lighting, trash receptacles, bollards and seating.

In 2020, the City, in partnership with the County of Orange, established an Enhanced Infrastructure Financing District (EIFD). The purpose of the EIFD is to create a funding mechanism that can facilitate the construction of the Streetscape Master Plan in Old Town Placentia.

On January 23, 2024, the City Council adopted Resolution of Intention to establish the proposed City of Placentia Community Facilities District No. 2024-01 (Old Town Maintenance Services) ("District") (Resolution No. R-2024-04). The City Council also adopted a Resolution of Intention to allow for Future Annexation of territory to the CFD (Resolution No. R-2024-05).

A public hearing was set for March 5, 2024, to discuss the formation of the District and future annexation of territory.

On March 5, 2024, the City Council held a public hearing to discuss the formation of the District and future annexation of territory and ordered a special election. After the Special Tax Election hearing, the City Council adopted Resolution No. R-2024-16 which declared the Results of the Special Election, determined the Validity of Prior Proceedings, and directed the Recording of Notice of Special Tax Lien. The City Council introduced Ordinance No. 0-2024- 03, levying the Special Taxes within the City of Placentia Community Facilities District No. 2024-01 (Old Town Maintenance Services).

The CFD Report provides a description of the Services to be funded by the District and an estimate of the fair and reasonable cost of the Services and incidental expenses of the District.

These services include maintenance of trees and landscape, catch basins, electricity, lighting, irrigation costs, traffic signs, sidewalks, furnishings, tools and supplies, and staff salaries. The CFD Report also shows the boundaries of the proposed District and the affected assessor's parcels. The District boundary map and future annexation area of the District was recorded on February 6, 2024, in the Office of the County Recorder of Orange County, California in Book 109, page 40-41 M/M of Maps of Assessment and Community Facilities Districts (Instrument No. 2024000026763).

The proposed tax to be levied is based upon a Rate and Method of Apportionment analysis.

The analysis indicates that the tax rate needed to maintain the Old Town public infrastructure improvements per land area square footage for properties that are undergoing rehabilitation/remodeling per year. Since the area is completely built out and is historic in nature, it is anticipated that most properties in Old Town will be rehabilitated/remodeled vs. new construction/development. The "Rehab/Remodel Property" means all Assessor's Parcels of Existing Building/Structure Property for which a building permit with a construction valuation 2 greater than $25,000 as determined by the CFD Administrator.

Annexation Process
Resolution No. R-2024-15 was adopted to allow for future annexation of territory to the District through a streamlined and expedited process. Annexation to the District will only require a petition from the property owners within the area to be annexed and a public hearing to count the votes and annex the properties into the District.

Properties
The following landowners have submitted to the City a petition requesting and approving annexation of their respective parcels ("Annexation Parcels") to the District (Attachment No. 2):
• 132 W. Santa Fe Avenue, Assessor Parcel Number 339-394-01; and • 202 W. Santa Fe Avenue, Assessor Parcel Number 339-393-08; and • 101 W. Santa Fe Avenue, Assessor Parcel Number 339-365-26; and • 330 W. Santa Fe Avenue, Assessor Parcel Numbers 339-392-07 and 339-392-08 The City's Planning Division has processed building improvements for the Annexation Parcels under the category Rehab/Remodel Property with a construction valuation exceeding $25,000.

The conditions require annexation into the District as the improvements for each separate Annexation Parcel exceed the $25,000 construction valuation of the "Rehab/Remodel Property" for the District.

Financial Summary:

The annexation of the properties into the District is projected to generate $1,583.46 in revenue for Fiscal Year 2026-27. Combined with existing properties in the District, this results in a total annual revenue of approximately $3,123.98. These recommended actions have no fiscal impact on the General Fund.

Attachments
Attachment 1 - Property Owners Petitions.pdf
Attachment 2 - Annexation Resolution No. R-2026-24.docx Attachment 3 - Annexation No. 2 Boundary Map.pdf
PowerPoint - Old Town CFD Annexation No. 2.pptx
3 LANDOWNER PETITION
Requesting and Approving Annexation of Territory
To City of Placentia
Community Facilities District No. 2024-01
(Old Town Maintenance Services)
Pursuant to the Mello -Roos Community Facilities Act of 1982 (Section 53311 et seq. of the California Government Code) ("Act"), the undersigned ("Landowner") hereby petitions the City Council of the City of Placentia ("City") as follows:

1. Landowner certifies that it is the record owner of certain lots and parcels ("Property"), which Tots and parcels are identified below and as fully described in Exhibit "A" attached hereto and incorporated herein by reference.

2. Landowner recognizes that the Property is located within the "future annexation area" of City of Placentia Community Facilities District No. 2024-01 (Old Town Maintenance Services) ("District"), as shown on the Boundary Map entitled "Annexation Map No. 1 of Community Facilities District No. 2014-01 (Old Downtown Maintenance Services) of City of Placentia, County of Orange, California (Territory proposed for annexation in the future, with the condition that parcels within that territory may be annexed only with the unanimous approval of the owner or owners of each parcel or parcels at the time that parcel or those parcels are annexed)" ("Map"). The Map is recorded in the records of the Orange County Recorder in Book 109 of Maps of Assessment and Community Facilities Districts at pages 40-41.

3. Landowner asks that the City Council undertake proceedings under the Act to annex territory to the District to levy special taxes on the Property.

4. This Petition asks that the territory to be included in the boundaries of the annexation to the District consists of Property, as shown on the proposed Amended Map filed with the City Clerk of the City and which map is attached hereto as Exhibit "B' and incorporated herein by reference.

5. Landowner requests and approves the annexation of the Property to the District as a part of the following Tax Rate Area(s) of the District: 132 W. Santa Fe Avenue, Placentia, CA 92870 (APN 339-394-01).

6. Landowner acknowledges receipt of the Rate and Method of Apportionment for the District entitled "Rate and Method of Apportionment for City of Placentia Community Facilities District 2024-1 (Old Town Maintenance Services)" attached hereto as Exhibit "C" and incorporated herein by reference, and acknowledges and agrees that, upon annexation, the Property will be subject to an annual special tax to fund the following services, as well as the incidental expenses of administration of the District:

1.0 a. Maintenance and lighting of parkways, streets, roads, public parking lots and open space, which maintenance and lighting services may include, without limitation, furnishing of electrical power to streetlights; repair and replacement of damaged or inoperative light bulbs, fixtures and standards; and
b. Maintenance (including irrigation and replacement) of landscaping vegetation and trees situated on or adjacent to parkways, streets, roads, public parking lots and open space. Maintenance and repair of irrigation facilities; planting, replanting, mowing, trimming, irrigation and fertilization of grass, trees, shrubs, and other plants and vegetation; and c. Maintenance and replacement of public signage and wayfinding signage, directional signage; and
d. Graffiti removal from and maintenance and repair of public structures situated on parkways, streets, roads, public parking Tots and open space; and
e. Furnishing, maintenance, repair or replacement of equipment, apparatuses, fixtures or facilities; and
f. Maintenance and operation of water quality improvements which include storm drainage and flood protection facilities, including, without limitation, drainage inlets, catch basin inserts and similar facilities.

Maintenance services may include, but are not limited to, the repair, removal or replacement of all or part of any of the water quality improvements within the public right-of-way; clearing of inlets and outlets; erosion repairs; and cleanup to improvements, and other items necessary for the maintenance; and
g. Public street sweeping and refuse services on the segments of the arterials.
7 Landowner acknowledges that, pursuant to Section 53339.7(a) of the Mello - Roos Act, as a consequence of the consent and approval given by it in this petition, the City Council of the City may annex the Property to the District without any further public hearings or elections. Such annexation may only subject the Property to the taxes associated with the Tax Rate Area(s) listed in Paragraph 5 of this Petition.

8. Landowner asks that the special election to be held under the Act to authorize the annexation to the District and levy special taxes be conducted by the City and its officials, using a mailed or hand -delivered ballot and that such ballot be canvassed and the results certified at the same meeting of the City Council as

the public hearing on the annexation of the Property to the District or as soon thereafter as possible.

9. To expedite the completion of the proceedings, Landowner waives all notices of hearing and all published notices regarding the annexation of Property to the District, notices of election, applicable waiting periods under the Act for the holding of any public hearing and for election and all ballot arguments and analysis for the election, it being acknowledged by the Landowner that all such notices are for the benefit of the Landowner and may be waived. The Landowner agrees to timely complete and return a consent and waiver to be provided to Landowner by the City in order to expedite such proceedings.

Landowner further hereby consents to and expressly waives any and all claims based on any irregularity, error, mistake or departure from the provisions of the Act or other laws of the State and any and all laws and requirements incorporated therein, and no step or action in any proceeding relative to the District or the special election therein shall be invalidated or affected by any such irregularity, error, mistake or departure.

The undersigned is the owner of the following parcels, identified below by their legal description or by the Assessor's Parcel Number assigned to them by the Orange County Assessor:
339-394-01
The full and complete legal name of the undersigned is as follows:

Castro Family Trust
The undersigned certifies under penalty of perjury under the laws of the State of California that it is authorized to execute this petition and that the foregoing is true and correct:

Owner Name: N S Ar, [Printed]
By: 1,5,7 ,: 1
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[Printed Name of Signer]
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Date: lr�,--\ (2- [Date]
Owner Name:

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EXHIBIT A
The following is the legal description of the Property to be annexed to the District.

PARCEL 1:

LOT 1 BLOCK E OF TOWNSITE OF PLACENTIA, IN THE CITY OF PLACENTIA, AS PER MAP RECORDED IN BOOK 6, PAGE 38, MISCELLANEOUS MAPS, IN THE OFFICE OF THE COUNTY RECORDER OF SAID COUNTY.

AP# 339-394-01

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EXHIBIT C
Rate and Method of Apportionment

RATE AND METHOD OF APPORTIONMENT FOR

CITY OF PLACENTIA
COMMUNITY FACILITIES DISTRICT NO. 2024-1
(OLD TOWN MAINTENANCE SERVICES)
A Special Tax as hereinafter defined shall be levied on all Assessor's Parcels in City of Placentia Community Facilities District No. 2024-1 ("CFD No. 2024-1") and collected each Fiscal Year commencing in Fiscal Year 2023-2024, in an amount determined by the City Council of the City of Placentia through the application of the Rate and Method of Apportionment as described below. All of the real property in CFD No. 2024-1, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided.

A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
"Acre" or "Acreage" means the land area of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable final map, parcel map, condominium plan, or other recorded County parcel map.
"Act" means the Mello -Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of CFD No. 2024-1: 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 of collecting the Special Taxes (whether by the County or otherwise); the costs associated with preparing Special Tax disclosure statements and responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 2024-1 or any designee thereof related to an appeal of the Special Tax; and the City's annual administration fees and third party expenses. Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 2024-1 for any other administrative purposes of CFD No. 2024-1.
"Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map with an assigned Assessor's parcel number.
"Assessor's Parcel Map" means an official map of the Assessor of the County designating parcels by Assessor's parcel number.

"CFD Administrator" means an official of the City, or designee thereof, responsible for determining and providing for the levy and collection of the Special Tax.
"CFD No. 2024-1" means the City of Placentia Community Facilities District No. 2024-1 (Old Town Maintenance Services).
"City" means the City of Placentia.
"Consumer Price Index" means, for each Fiscal Year, the Consumer Price Index published by the U.S. Bureau of Labor Statistics for All Urban Consumers in the Los Angeles -Long Beach -Anaheim region, measured as of the month of December in the calendar year which ends in the previous Fiscal Year. In the event this index ceases to be published, the Consumer Price Index shall be another index as determined by the CFD Administrator that is reasonably comparable to the Consumer Price Index for the Los Angeles -Long Beach -Anaheim region. "Council" means the City Council of the City.
"County" means the County of Orange, California.
"Developed Property" means, for each Fiscal Year, all Taxable Property, excluding Existing Building/Structure Property, for which a building permit was issued after March 1, 2023 and prior to March 1 of the previous Fiscal Year for construction of a new building/structure.
"Existing Building/Structure Property" means, for each Fiscal Year, all Taxable Property, for which a building or structure existed on such property prior to March 1, 2023.
"Fiscal Year" means the period starting July 1 and ending on the following June

30. "Hotel/Motel Property" means, for each Fiscal Year, all Assessor's Parcels of Non -Residential Property for which a building permit has been issued for building a non-residential structure that constitutes a place of lodging providing sleeping accommodations and related facilities for travelers. Such related facilities may include, but are not limited to, on-site restaurants, retail establishments, conference rooms/areas, etc.
"Hotel/Motel Rooms" means, for each Assessor's Parcel of Hotel/Motel Property, the number of hotel/motel rooms available for rent for the purpose of overnight lodging, as indicated on the building permit issued by the City. If such room data is not included on the building permit for an Assessor's Parcel of Hotel/Motel Property, then the CFD Administrator shall rely on the site plan or other reasonable data sources as determined by the CFD Administrator.

"Industrial Property" means, for each Fiscal Year, all Assessor's Parcels of Non - Residential Property for which a building permit(s) was issued for construction of a non-residential structure(s) which is primarily used for: manufacturing, procession, fabricating, assembly, refining, repairing, packaging, or treatment of goods, material or produce; research and development; and/or warehousing and wholesale distribution of goods, material, or produce.
"Maximum Special Tax" means the Maximum Special Tax, determined in accordance with Section C below, that can be levied in any Fiscal Year on any Assessor's Parcel of Taxable Property within CFD No. 2024-1. "Multi -Family Residential Property" means any Assessor's Parcel of Residential Property for which one or more building permits have been issued for attached residential units, all of which are made available for rental, but not purchase, by the general public.
"Non -Residential Floor Area" means, for Non -Residential Property, the total square footage of enclosed area within the perimeter of a non-residential structure located on such property, not including any space devoted to vehicle parking, walkway, overhang, patio, and areas incident thereto for which a building permit for new construction was issued after March 1, 2023 and prior to March 1 of the previous Fiscal Year. The determination of Non -Residential Floor Area shall be made by reference to the building permit(s) issued for such Assessor's Parcel, or if square footage is not available from this source, as otherwise determined by the CFD Administrator.
"Non -Residential Property" means, for each Fiscal Year, all Developed Property for which a building permit(s) was issued for the construction of a new building/structure with a non-residential use.
"Non -Retail Commercial Property" means all Assessor's Parcels of Non - Residential Property not considered (i) Hotel/Motel Property, (ii) Industrial Property, (iii) Retail Commercial Property, or (iv) Office Property. "Office Property" means, for each Fiscal Year, all Assessor's Parcels of Non - Residential Property for which a building permit(s) was issued for construction of a non-residential structure(s) which is primarily used for: general, professional, and/or medical office space.
"Parcel Square Foot" or "Parcel Square Footage" means the land area, or Acreage multiplied by 43,560, of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable final map, parcel map, condominium plan, or other recorded County parcel map.

N
"Parking Lot Property" means, for each Fiscal Year, Assessor's Parcels 339- 394-06 and 339-394-07 as designated on the Assessor's Parcel Map at the time of formation of CFD No. 3-1 and any other Assessor's Parcel that is not Public Property and for which a building permit has been issued for the construction of, or on which is located a garage, parking lot, or parking structure, as of March 1 of the prior Fiscal Year, and on which is located no other Developed Property, as determined by the CFD Administrator.
"Property Owner Association Property" means, for each Fiscal Year, any Assessor's Parcel within the boundaries of CFD No. 2024-1 that was owned by a property owner association, including any master or sub -association, as of March 1 of the prior Fiscal Year.
"Proportionately" means, for Developed Property, Rehab/Remodel Property, and Parking Lot Property that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Developed Property, Rehab/Remodel Property, and Parking Lot Property.
"Public Property" means, for each Fiscal Year, any property within the boundaries of CFD No. 2024-1 that is (i) used for rights-of-way or any other purpose and is owned by or irrevocably offered for dedication to the federal government, the State of California, the County, the City or any other public agency as of March 1 of the prior Fiscal Year or (ii) encumbered by an unmanned utility easement making impractical its utilization for other than the purpose set forth in the easement as of March 1 of the prior Fiscal Year, provided however that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified in accordance with its use. "Rehab/Remodel Property" means all Assessor's Parcels of Existing Building/Structure Property for which a building permit with a construction valuation greater than $25,000, as determined by the CFD Administrator, was issued after March 1, 2023 and prior to March 1 of the previous Fiscal Year to rehabilitate or remodel Existing Building/Structure Property.
"Residential Property" means all Developed Property for which a building permit has been issued for purposes of constructing one or more residential dwelling units.
"Retail Commercial Property" means all Assessor's Parcels of Non -Residential Property for which the building permit was issued for a retail sales tax generating use or which is being used primarily for a retail sales tax generating use, as determined by the CFD Administrator, and not considered (i) Hotel/Motel Property, (ii) Industrial Property, or (iii) Office Property.
"Single Family Residential Property" means any Assessor's Parcel of Residential Property not considered Multi -Family Residential Property.

"Special Tax" means the special tax to be levied in each Fiscal Year on each Assessor's Parcel of Taxable Property to fund the Special Tax Requirement for Services.
"Special Tax Requirement for Services" means that amount required in any Fiscal Year to: (i) pay directly for annual maintenance services that are authorized to be financed by CFD No. 2024-1; (ii) pay Administrative Expenses; less (iii) a credit for funds available to reduce the annual Special Tax levy, as determined by the CFD Administrator.
"State" means the State of California.
"Taxable Property" means all of the Assessor's Parcels within the boundaries of CFD No. 2024-1 which are not exempt from the Special Tax pursuant to law or Section E below.
"Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified as Developed Property, Rehab/Remodel Property, Parking Lot Property, Taxable Property Owner Association Property or Taxable Public Property. "Welfare Exemption" means, for each Fiscal Year, any Assessor's Parcel that is used exclusively for charitable, hospital, or religious purposes and that has a property tax welfare exemption as indicated in the County's assessor's roll finalized as of the last preceding January 1.

B. ASSIGNMENT TO LAND USE CATEGORIES
Each Fiscal Year, all Taxable Property within CFD No. 2024-1 shall be classified as Developed Property, Rehab/Remodel Property, Parking Lot Property, or Undeveloped Property and shall be subject to Special Taxes in accordance with the rate and method of apportionment determined pursuant to Sections C and D below.

Developed Property shall be further classified as Residential Property or Non - Residential Property. For Residential Property, the Special Tax will be based on the number of dwelling units as indicated on the building permit. For Non -Residential Property, the Special Tax will be based on the Non -Residential Floor Area or number of Hotel/Motel Rooms. For Rehab/Remodel Property and Parking Lot Property, the Special Tax will be based on the Parcel Square Footage.

C. MAXIMUM SPECIAL TAX

1. Developed Property, Rehab/Remodel Property, and Parking Lot Property
a. Maximum Special Tax
The Maximum Special Tax for Fiscal Year 2023-2024 for each Land Use Class is shown below in Table 1.

TABLE 1
Maximum Special Tax for Developed Property, Rehab/Remodel Property, and Parking Lot Property
For Fiscal Year 2023-2024
Land
Use Description Maximum Special Tax
Class
1 Single Family Residential
Property
2 Multi -Family Residential Property
3 Non -Retail Commercial Property
4 Retail Commercial Property
5 Office Property
6 Industrial Property
7 Hotel/Motel Property
$318.00 per dwelling unit
$293.00 per dwelling unit
$0.2996 per square foot of Non -Residential Floor
Area
$0.2074 per square foot of Non -Residential Floor
Area
$0.2996 per square foot of Non -Residential Floor
Area
$0.2996 per square foot of Non -Residential Floor
Area
$230.00 per Hotel/Motel Room
8 Rehab/Remodel Property $0.0765 per Parcel Square Foot 9 Parking Lot Property $0.0665 per Parcel Square Foot
b. Increase in the Maximum Special Tax
On each July 1, commencing on July 1, 2024, the Maximum Special Tax for Developed Property, Rehab/Remodel Property, and Parking Lot Property shall be increased based on the percentage change in the Consumer Price Index with a maximum annual increase of six percent (6%) and a minimum annual increase of two percent (2%) per Fiscal Year.
c. Multiple Land Use Classes
In some instances, an Assessor's Parcel of Developed Property may contain more than one Land Use Class. The Maximum Special Tax for such Assessor's Parcel shall be the sum of the Maximum Special

Tax for all Land Use Classes located on that Assessor's Parcel. The CFD Administrator's allocation to each type of property shall be final.

2. Undeveloped Property and Existing Building/Structure Property The Special Tax shall not be levied on Undeveloped Property and Existing Building/Structure Property not classified as Rehab/Remodel Property or Parking Lot Property.

D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX
Commencing with Fiscal Year 2023-2024 and for each following Fiscal Year, the Council shall determine the Special Tax Requirement for Services and shall levy the Special Tax until the total Special Tax levy equals the Special Tax Requirement for Services. The Special Tax shall be levied each Fiscal Year as follows:

The Special Tax shall be levied Proportionately on each Assessor's Parcel of Developed Property, Rehab/Remodel Property, and Parking Lot Property at up to 100% of the Maximum Special Tax.

E. EXEMPTIONS
No Special Tax shall be levied on Public Property, Property Owner Association Property, or any Assessor's Parcel that has a Welfare Exemption. However, should an Assessor's Parcel no longer be classified as Public Property, Property Owner Association Property, or have a Welfare Exemption, its tax-exempt status will, without the necessity of any action by the Council, terminate.

F PREPAYMENT OF SPECIAL TAX
Prepayment of the Special Tax is not authorized.

G. APPEALS/INTERPRETATION
Any landowner or resident may file a written appeal of the Special Tax levied on his/her property with the CFD Administrator, provided that the appellant is current in his/her payments of Special Taxes. During the pendency of an appeal, all Special Taxes previously levied must be paid on or before the payment date established when the levy was made. The appeal must specify the reasons why the appellant claims the Special Tax is in error. The CFD Administrator shall review the appeal, meet with the appellant if the CFD Administrator deems necessary, and advise the appellant of its determination. If the CFD Administrator agrees with the appellant, the CFD Administrator shall eliminate or reduce the Special Tax on the appellant's property and/or provide a refund to the appellant.

If the CFD Administrator disagrees with the appellant and the appellant is dissatisfied with the determination, the appellant then has 30 days in which to

appeal to the Council by filing a written notice of appeal with the Council, provided that the appellant is current in his/her payments of Special Taxes. The second appeal must specify the reasons for the appellant's disagreement with the CFD Administrator's determination. The CFD Administrator may charge the appellant a reasonable fee for processing the appeal.

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.

H. MANNER OF COLLECTION
The Special Tax will be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that CFD No. 2024-1 may directly bill the Special Tax, may collect Special Taxes at a different time or in a different manner if necessary to meet its financial obligations, and may covenant to foreclose and may actually foreclose on delinquent Assessor's Parcels as permitted by the Act.

I. TERM OF SPECIAL TAX
The Special Tax shall be levied as long as necessary to meet the Special Tax Requirement for Services.

LANDOWNER PETITION
Requesting and Approving Annexation of Territory
To City of Placentia
Community Facilities District No. 2024-01
(Old Town Maintenance Services)
Pursuant to the Mello -Roos Community Facilities Act of 1982 (Section 53311 et seq. of the California Government Code) ("Act"), the undersigned ("Landowner") hereby petitions the City Council of the City of Placentia ("City") as follows:

1. Landowner certifies that it is the record owner of certain lots and parcels ("Property"), which lots and parcels are identified below and as fully described in Exhibit "A" attached hereto and incorporated herein by reference.

3. Landowner asks that the City Council undertake proceedings under the Act to annex territory to the District to levy special taxes on the Property.

5. Landowner requests and approves the annexation of the Property to the District as a part of the following Tax Rate Area(s) of the District: 202 W. Santa Fe Avenue, Placentia, CA 92870 (APN 339-393-08).

limitation, furnishing of electrical power to streetlights; repair and replacement of damaged or inoperative light bulbs, fixtures and standards; and b. Maintenance (including irrigation and replacement) of landscaping vegetation and trees situated on or adjacent to parkways, streets, roads, public parking lots and open space. Maintenance and repair of irrigation facilities; planting, replanting, mowing, trimming, irrigation and fertilization of grass, trees, shrubs, and other plants and vegetation; and
c. Maintenance and replacement of public signage and wayfinding signage, directional signage; and
d. Graffiti removal from and maintenance and repair of public structures situated on parkways, streets, roads, public parking lots and open space; and e. Furnishing, maintenance, repair or replacement of equipment, apparatuses, fixtures or facilities; and
f. Maintenance and operation of water quality improvements which include storm drainage and flood protection facilities, including, without limitation, drainage inlets, catch basin inserts and similar facilities. Maintenance services may include, but are not limited to, the repair, removal or replacement of all or part of any of the water quality improvements within the public right-of-way; clearing of inlets and outlets; erosion repairs; and cleanup to improvements, and other items necessary for the maintenance; and
g. Public street sweeping and refuse services on the segments of the arterials.

7. Landowner acknowledges that, pursuant to Section 53339.7(a) of the Mello -Roos Act, as a consequence of the consent and approval given by it in this petition, the City Council of the City may annex the Property to the District without any further public hearings or elections. Such annexation may only subject the Property to the taxes associated with the Tax Rate Area(s) listed in Paragraph 5 of this Petition.

a consent and waiver to be provided to Landowner by the City in order to expedite such proceedings. Landowner further hereby consents to and expressly waives any and all claims based on any irregularity, error, mistake or departure from the provisions of the Act or other laws of the State and any and all laws and requirements incorporated therein, and no step or action in any proceeding relative to the District or the special election therein shall be invalidated or affected by any such irregularity, error, mistake or departure.

The undersigned is the owner of the following parcels, identified below by their legal description or by the Assessor's Parcel Number assigned to them by the Orange County Assessor:
339-393-08.

The full and complete legal name of the undersigned is as follows:

Vartan Martirosian
The undersigned certifies under penalty of perjury under the laws of the State of California that it is authorized to execute this petition and that the foregoing is true and correct:

Owner Name:

By:

Its:

Date:
vita TM/ Jv't 2, cg's Om( [Printed]
VA40
[Signature]
fAAILT % Z.0 sA [Printed Name of Signer]
p c:c'd(J4/L
[Title]
[Date]

EXHIBIT A
The following is the legal description of the Property to be annexed to the District.

THE LAND REFERRED TO HEREIN BELOW IS SITUATED IN THE CITY OF PLACENTIA, COUNTY OF ORANGE, STATE OF CALIFORNIA, AND IS DESCRIBED AS FOLLOWS:

LOT 1 IN BLOCK "F" AND LOT 2 OF BLOCK "F" OF THE TOWNSITE OF PLACENTIA, IN

THE CITY OF PLACENTIA, COUNTY OF ORANGE, STATE OF CALIFORNIA, AS PER MAP THEREOF RECORDED IN BOOK 339, PAGE 39 OF MISCELLANEOUS MAPS, RECORDS OF ORANGE COUNTY.

APN: 339-393-08

EXHIBIT B
The following map shows the proposed boundaries of the Property to be annexed.

202 W. Santa Fe Avenue, Placentia, CA 92870
(APN: 339-393-08)
36 EXHIBIT C
Rate and Method of Apportionment

RATE AND METHOD OF APPORTIONMENT FOR

A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
"Acre" or "Acreage" means the land area of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable final map, parcel map, condominium plan, or other recorded County parcel map.
"Act" means the Mello -Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of CFD No. 2024-1: 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 of collecting the Special Taxes (whether by the County or otherwise); the costs associated with preparing Special Tax disclosure statements and responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 2024-1 or any designee thereof related to an appeal of the Special Tax; and the City's annual administration fees and third party expenses. Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 2024- 1 for any other administrative purposes of CFD No. 2024-1. "Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map with an assigned Assessor's parcel number.

"Assessor's Parcel Map" means an official map of the Assessor of the County designating parcels by Assessor's parcel number.
"CFD Administrator" means an official of the City, or designee thereof, responsible for determining and providing for the levy and collection of the Special Tax. "CFD No. 2024-1" means the City of Placentia Community Facilities District No. 2024-1 (Old Town Maintenance Services).
"City" means the City of Placentia.
"Consumer Price Index" means, for each Fiscal Year, the Consumer Price Index published by the U.S. Bureau of Labor Statistics for All Urban Consumers in the Los Angeles -Long Beach -Anaheim region, measured as of the month of December in the calendar year which ends in the previous Fiscal Year. In the event this index ceases to be published, the Consumer Price Index shall be another index as determined by the CFD Administrator that is reasonably comparable to the Consumer Price Index for the Los Angeles -Long Beach - Anaheim region.
"Council" means the City Council of the City.
"County" means the County of Orange, California.
"Developed Property" means, for each Fiscal Year, all Taxable Property, excluding Existing Building/Structure Property, for which a building permit was issued after March 1, 2023 and prior to March 1 of the previous Fiscal Year for construction of a new building/structure. "Existing Building/Structure Property" means, for each Fiscal Year, all Taxable Property, for which a building or structure existed on such property prior to March 1, 2023. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Hotel/Motel Property" means, for each Fiscal Year, all Assessor's Parcels of Non - Residential Property for which a building permit has been issued for building a non- residential structure that constitutes a place of lodging providing sleeping accommodations and related facilities for travelers. Such related facilities may include, but are not limited to, on-site restaurants, retail establishments, conference rooms/areas, etc.
"Hotel/Motel Rooms" means, for each Assessor's Parcel of Hotel/Motel Property, the number of hotel/motel rooms available for rent for the purpose of overnight lodging, as indicated on the building permit issued by the City. If such room data is not included on the building permit for an Assessor's Parcel of Hotel/Motel Property, then the CFD

Administrator shall rely on the site plan or other reasonable data sources as determined by the CFD Administrator.
"Industrial Property" means, for each Fiscal Year, all Assessor's Parcels of Non -Residential Property for which a building permit(s) was issued for construction of a non-residential structure(s) which is primarily used for: manufacturing, procession, fabricating, assembly, refining, repairing, packaging, or treatment of goods, material or produce; research and development; and/or warehousing and wholesale distribution of goods, material, or produce.
"Maximum Special Tax" means the Maximum Special Tax, determined in accordance with Section C below, that can be levied in any Fiscal Year on any Assessor's Parcel of Taxable Property within CFD No. 2024-1.
"Multi -Family Residential Property" means any Assessor's Parcel of Residential Property for which one or more building permits have been issued for attached residential units, all of which are made available for rental, but not purchase, by the general public. "Non -Residential Floor Area" means, for Non -Residential Property, the total square footage of enclosed area within the perimeter of a non-residential structure located on such property, not including any space devoted to vehicle parking, walkway, overhang, patio, and areas incident thereto for which a building permit for new construction was issued after March 1, 2023 and prior to March 1 of the previous Fiscal Year. The determination of Non -Residential Floor Area shall be made by reference to the building permit(s) issued for such Assessor's Parcel, or if square footage is not available from this source, as otherwise determined by the CFD Administrator. "Non -Residential Property" means, for each Fiscal Year, all Developed Property for which a building permit(s) was issued for the construction of a new building/structure with a non-residential use.
"Non -Retail Commercial Property" means all Assessor's Parcels of Non -Residential Property not considered (i) Hotel/Motel Property, (ii) Industrial Property, (iii) Retail Commercial Property, or (iv) Office Property.
"Office Property" means, for each Fiscal Year, all Assessor's Parcels of Non -Residential Property for which a building permit(s) was issued for construction of a non-residential structure(s) which is primarily used for: general, professional, and/or medical office space.
"Parcel Square Foot" or "Parcel Square Footage" means the land area, or Acreage multiplied by 43,560, of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the

applicable final map, parcel map, condominium plan, or other recorded County parcel map.
"Parking Lot Property" means, for each Fiscal Year, Assessor's Parcels 339-394-06 and 339-394- 07 as designated on the Assessor's Parcel Map at the time of formation of CFD No. 3-1 and any other Assessor's Parcel that is not Public Property and for which a building permit has been issued for the construction of, or on which is located a garage, parking lot, or parking structure, as of March 1 of the prior Fiscal Year, and on which is located no other Developed Property, as determined by the CFD Administrator.
"Property Owner Association Property" means, for each Fiscal Year, any Assessor's Parcel within the boundaries of CFD No. 2024-1 that was owned by a property owner association, including any master or sub -association, as of March 1 of the prior Fiscal Year. "Proportionately" means, for Developed Property, Rehab/Remodel Property, and Parking Lot Property that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Developed Property, Rehab/Remodel Property, and Parking Lot Property.
"Public Property" means, for each Fiscal Year, any property within the boundaries of CFD No. 2024-1 that is (i) used for rights-of-way or any other purpose and is owned by or irrevocably offered for dedication to the federal government, the State of California, the County, the City or any other public agency as of March 1 of the prior Fiscal Year or (ii) encumbered by an unmanned utility easement making impractical its utilization for other than the purpose set forth in the easement as of March 1 of the prior Fiscal Year, provided however that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified in accordance with its use.
"Rehab/Remodel Property" means all Assessor's Parcels of Existing Building/Structure Property for which a building permit with a construction valuation greater than $25,000, as determined by the CFD Administrator, was issued after March 1, 2023 and prior to March 1 of the previous Fiscal Year to rehabilitate or remodel Existing Building/Structure Property.
"Residential Property" means all Developed Property for which a building permit has been issued for purposes of constructing one or more residential dwelling units. "Retail Commercial Property" means all Assessor's Parcels of Non -Residential Property for which the building permit was issued for a retail sales tax generating use or which is being used primarily for a retail sales tax generating use, as determined by the CFD Administrator, and not considered (i) Hotel/Motel Property, (ii) Industrial Property, or (iii) Office Property.

"Single Family Residential Property" means any Assessor's Parcel of Residential Property not considered Multi -Family Residential Property.
"Special Tax" means the special tax to be levied in each Fiscal Year on each Assessor's Parcel of Taxable Property to fund the Special Tax Requirement for Services. "Special Tax Requirement for Services" means that amount required in any Fiscal Year to: (1) pay directly for annual maintenance services that are authorized to be financed by CFD No. 2024-1; (ii) pay Administrative Expenses; less (iii) a credit for funds available to reduce the annual Special Tax levy, as determined by the CFD Administrator. "State" means the State of California.
"Taxable Property" means all of the Assessor's Parcels within the boundaries of CFD No. 2024-1 which are not exempt from the Special Tax pursuant to law or Section E below. "Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified as Developed Property, Rehab/Remodel Property, Parking Lot Property, Taxable Property Owner Association Property or Taxable Public Property.
"Welfare Exemption" means, for each Fiscal Year, any Assessor's Parcel that is used exclusively for charitable, hospital, or religious purposes and that has a property tax welfare exemption as indicated in the County's assessor's roll finalized as of the last preceding January 1.

Developed Property shall be further classified as Residential Property or Non -Residential Property. For Residential Property, the Special Tax will be based on the number of dwelling units as indicated on the building permit. For Non -Residential Property, the Special Tax will be based on the Non -Residential Floor Area or number of Hotel/Motel Rooms. For Rehab/Remodel Property and Parking Lot Property, the Special Tax will be based on the Parcel Square Footage.

C. MAXIMUM SPECIAL TAX

1. Developed Property, Rehab/Remodel Property, and Parking Lot Property

a. Maximum Special Tax
The Maximum Special Tax for Fiscal Year 2023-2024 for each Land Use Class is shown below in Table 1.

TABLE 1
Maximum Special Tax for Developed Property, Rehab/Remodel Property, and Parking Lot Property
For Fiscal Year 2023-2024
Land
Use
Class
Description
Maximum Special Tax
1 Single Family Residential Property
2 Multi -Family Residential Property
3 Non -Retail Commercial Property
4 Retail Commercial Property
5 Office Property
6 Industrial Property
7 Hotel/Motel Property
8 Rehab/Remodel Property
9 Parking Lot Property
$318.00 per dwelling unit
$293.00 per dwelling unit
$0.2996 per square foot of Non -Residential Floor Area
$0.2074 per square foot of Non -Residential Floor Area
$0.2996 per square foot of Non -Residential Floor Area
$0.2996 per square foot of Non -Residential Floor Area
$230.00 per Hotel/Motel Room
$0.0765 per Parcel Square Foot
$0.0665 per Parcel Square Foot
b. Increase in the Maximum Special Tax
On each July 1, commencing on July 1, 2024, the Maximum Special Tax for Developed Property, Rehab/Remodel Property, and Parking Lot Property shall be increased based on the percentage change in the Consumer Price Index with a maximum annual increase of six percent (6%) and a minimum annual increase of two percent (2%) per Fiscal Year.
c. Multiple Land Use Classes
In some instances, an Assessor's Parcel of Developed Property may contain more than one Land Use Class. The Maximum Special Tax for such Assessor's Parcel shall be the sum of the Maximum Special Tax for all Land

Use Classes located on that Assessor's Parcel. The CFD Administrator's allocation to each type of property shall be final.

The Special Tax shall be levied Proportionately on each Assessor's Parcel of Developed Property, Rehab/Remodel Property, and Parking Lot Property at up to 100% of the Maximum Special Tax.

F. PREPAYMENT OF SPECIAL TAX
Prepayment of the Special Tax is not authorized.

During the pendency of an appeal, all Special Taxes previously levied must be paid on or before the payment date established when the levy was made. The appeal must specify the reasons why the appellant claims the Special Tax is in error. The CFD Administrator shall review the appeal, meet with the appellant if the CFD Administrator deems necessary, and advise the appellant of its determination.

If the CFD Administrator agrees with the appellant, the CFD Administrator shall eliminate or reduce the Special Tax on the appellant's property and/or provide a refund to the appellant. If the CFD Administrator disagrees with the appellant and the appellant is dissatisfied with the determination, the appellant then has 30 days in which to appeal to the Council by filing a written notice of appeal with the Council, provided that the appellant is current in his/her payments of Special Taxes. The

second appeal must specify the reasons for the appellant's disagreement with the CFD Administrator's determination. The CFD Administrator may charge the appellant a reasonable fee for processing the appeal.

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.

I. TERM OF SPECIAL TAX
The Special Tax shall be levied as long as necessary to meet the Special Tax Requirement for Services.

3. Landowner asks that the City Council undertake proceedings under the Act to annex territory to the District to levy special taxes on the Property.

5. Landowner requests and approves the annexation of the Property to the District as a part of the following Tax Rate Area(s) of the District: 101 W. Santa Fe Avenue, Placentia, CA 92870 (APN 339-365-26).

a. Maintenance and lighting of parkways, streets, roads, public parking Tots and open space, which maintenance and lighting services may include, without limitation, furnishing of electrical power to streetlights; repair and replacement of damaged or inoperative light bulbs, fixtures and standards; and
b. Maintenance (including irrigation and replacement) of landscaping vegetation and trees situated on or adjacent to parkways, streets, roads, public parking lots and open space. Maintenance and repair of irrigation facilities; planting, replanting, mowing, trimming, irrigation and fertilization of grass, trees, shrubs, and other plants and vegetation; and c. Maintenance and replacement of public signage and wayfinding signage, directional signage; and
d. Graffiti removal from and maintenance and repair of public structures situated on parkways, streets, roads, public parking lots and open space; and
e. Furnishing, maintenance, repair or replacement of equipment, apparatuses, fixtures or facilities; and
f. Maintenance and operation of water quality improvements which include storm drainage and flood protection facilities, including, without limitation, drainage inlets, catch basin inserts and similar facilities.

7. Landowner acknowledges that, pursuant to Section 53339.7(a) of the Mello - Roos Act, as a consequence of the consent and approval given by it in this petition, the City Council of the City may annex the Property to the District without any further public hearings or elections. Such annexation may only subject the Property to the taxes associated with the Tax Rate Area(s) listed in Paragraph 5 of this Petition.

the public hearing on the annexation of the Property to the District or as soon thereafter as possible.

The undersigned is the owner of the following parcels, identified below by their legal description or by the Assessor's Parcel Number assigned to them by the Orange County Assessor:
339-365-26
The full and complete legal name of the undersigned is as follows:

Raul C. Davis
The undersigned certifies under penalty of perjury under the laws of the State of California that it is authorized to execute this petition and that the foregoing is true and correct:

Owner Name:

By:

Its:

Date:
�c, v [Printed]
1 2(n -(c)
[Signature]
[Printed Name of Signer]
[Title]
[Date]

EXHIBIT A
The following is the legal description of the Property to be annexed to the District.

PARCEL A AS SHOWN ON EXHIBIT "B" OF LOT LINE ADJUSTMENT NO. 2010-01, RECORDED JUNE 15, 2010 INSTRUMENT NO. 2010-279539 IN THE OFFICIAL RECORDS OF ORANGE COUNTY, CALIFORNIA AS LOT 10 AND 11 IN BLOCK "C"

OF PLAT OF TOWNSITE OF PLACENTIA, IN THE CITY OF PLACENTIA, COUNTY OF ORANGE, STATE OF CALIFORNIA, AS PER MAP RECORDED IN BOOK 6, PAGE 38

OF MISCELLANEOUS MAPS IN THE OFFICE OF COUNTY RECORDER OF SAID COUNTY.

APN: 339-365-26

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35 EXHIBIT C
Rate and Method of Apportionment

RATE AND METHOD OF APPORTIONMENT FOR

"Parking Lot Property" means, for each Fiscal Year, Assessor's Parcels 339- 394-06 and 339-394-07 as designated on the Assessor's Parcel Map at the time of formation of CFD No. 3-1 and any other Assessor's Parcel that is not Public Property and for which a building permit has been issued for the construction of, or on which is located a garage, parking lot, or parking structure, as of March 1 of the prior Fiscal Year, and on which is located no other Developed Property, as determined by the CFD Administrator.
"Property Owner Association Property" means, for each Fiscal Year, any Assessor's Parcel within the boundaries of CFD No. 2024-1 that was owned by a property owner association, including any master or sub -association, as of March 1 of the prior Fiscal Year.
"Proportionately" means, for Developed Property, Rehab/Remodel Property, and Parking Lot Property that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for aII Developed Property, Rehab/Remodel Property, and Parking Lot Property.
"Public Property" means, for each Fiscal Year, any property within the boundaries of CFD No. 2024-1 that is (i) used for rights-of-way or any other purpose and is owned by or irrevocably offered for dedication to the federal government, the State of California, the County, the City or any other public agency as of March 1 of the prior Fiscal Year or (ii) encumbered by an unmanned utility easement making impractical its utilization for other than the purpose set forth in the easement as of March 1 of the prior Fiscal Year, provided however that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified in accordance with its use. "Rehab/Remodel Property" means all Assessor's Parcels of Existing Building/Structure Property for which a building permit with a construction valuation greater than $25,000, as determined by the CFD Administrator, was issued after March 1, 2023 and prior to March 1 of the previous Fiscal Year to rehabilitate or remodel Existing Building/Structure Property.
"Residential Property" means all Developed Property for which a building permit has been issued for purposes of constructing one or more residential dwelling units.
"Retail Commercial Property" means all Assessor's Parcels of Non -Residential Property for which the building permit was issued for a retail sales tax generating use or which is being used primarily for a retail sales tax generating use, as determined by the CFD Administrator, and not considered (i) Hotel/Motel Property, (ii) Industrial Property, or (iii) Office Property.
"Single Family Residential Property" means any Assessor's Parcel of Residential Property not considered Multi -Family Residential Property.

"Special Tax" means the special tax to be levied in each Fiscal Year on each Assessor's Parcel of Taxable Property to fund the Special Tax Requirement for Services.
"Special Tax Requirement for Services" means that amount required in any Fiscal Year to: (i) pay directly for annual maintenance services that are authorized to be financed by CFD No. 2024-1; (ii) pay Administrative Expenses; less (iii) a credit for funds available to reduce the annual Special Tax levy, as determined by the CFD Administrator.
"State" means the State of California.
"Taxable Property" means all of the Assessor's Parcels within the boundaries of CFD No. 2024-1 which are not exempt from the Special Tax pursuant to law or Section E below.
"Undeveloped Property" means, for each Fiscal Year, aII Taxable Property not classified as Developed Property, Rehab/Remodel Property, Parking Lot Property, Taxable Property Owner Association Property or Taxable Public Property. " Wolfare Exemption" means, for each Fiscal Year, any Assessor's Parcel that is used exclusively for charitable, hospital, or religious purposes and that has a property tax welfare exemption as indicated in the County's assessor's roll finalized as of the last preceding January 1.

C. MAXIMUM SPECIAL TAX

1. Developed Property, Rehab/Remodel Property, and Parking Lot Property
a. Maximum Special Tax
The Maximum Special Tax for Fiscal Year 2023-2024 for each Land Use Class is shown below in Table 1.

TABLE 1
Maximum Special Tax for Developed Property, Rehab/Remodel Property, and Parking Lot Property
For Fiscal Year 2023-2024
Land
Use Description Maximum Special Tax
Class
1 Single Family Residential
Property
$318.00 per dwelling unit
2 Multi -Family Residential Property $293.00 per dwelling unit 3 Non -Retail Commercial Property $0.2996 per square foot of Non -Residential Floor Area
4 Retail Commercial Property $0.2074 per square foot of Non -Residential Floor 5 Office Property
Area
$0.2996 per square foot of Non -Residential Floor
Area
6 Industrial Property $0.2996 per square foot of Non -Residential Floor Area
7 Hotel/Motel Property $230.00 per Hotel/Motel Room
$0.0765 per Parcel Square Foot
$0.0665 per Parcel Square Foot
8 Rehab/Remodel Property
9 Parking Lot Property
Increase in the Maximum Special Tax
On each July 1, commencing on July 1, 2024, the Maximum Special Tax for Developed Property, Rehab/Remodel Property, and Parking Lot Property shall be increased based on the percentage change in the Consumer Price Index with a maximum annual increase of six percent (6%) and a minimum annual increase of two percent (2%) per Fiscal Year.
c. Multiple Land Use Classes
In some instances, an Assessor's Parcel of Developed Property may contain more than one Land Use Class. The Maximum Special Tax for such Assessor's Parcel shall be the sum of the Maximum Special

Tax for all Land Use Classes located on that Assessor's Parcel. The CFD Administrator's allocation to each type of property shall be final.

The Special Tax shall be levied Proportionately on each Assessor's Parcel of Developed Property, Rehab/Remodel Property, and Parking Lot Property at up to 100% of the Maximum Special Tax.

F PREPAYMENT OF SPECIAL TAX
Prepayment of the Special Tax is not authorized.

If the CFD Administrator disagrees with the appellant and the appellant is dissatisfied with the determination, the appellant then has 30 days in which to

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.

I. TERM OF SPECIAL TAX
The Special Tax shall be levied as long as necessary to meet the Special Tax Requirement for Services.

1. Landowner certifies that it is the record owner of certain Tots and parcels ("Property"), which lots and parcels are identified below and as fully described in Exhibit "A" attached hereto and incorporated herein by reference.

3. Landowner asks that the City Council undertake proceedings under the Act to annex territory to the District to levy special taxes on the Property.

Landowner requests and approves the annexation of the Property to the District as a part of the following Tax Rate Area(s) of the District: 330 W. Santa Fe Avenue, Placentia, CA 92870 (APN 339-392-07 and 339-392-08).

a. Maintenance and lighting of parkways, streets, roads, public parking lots and open space, which maintenance and lighting services may include, without limitation, furnishing of electrical power to streetlights; repair and replacement of damaged or inoperative light bulbs, fixtures and standards; and
b. Maintenance (including irrigation and replacement) of landscaping vegetation and trees situated on or adjacent to parkways, streets, roads, public parking Tots and open space. Maintenance and repair of irrigation facilities; planting, replanting, mowing, trimming, irrigation and fertilization of grass, trees, shrubs, and other plants and vegetation; and c. Maintenance and replacement of public signage and wayfinding signage, directional signage; and
d. Graffiti removal from and maintenance and repair of public structures situated on parkways, streets, roads, public parking lots and open space; and
e. Furnishing, maintenance, repair or replacement of equipment, apparatuses, fixtures or facilities; and
f. Maintenance and operation of water quality improvements which include storm drainage and flood protection facilities, including, without limitation, drainage inlets, catch basin inserts and similar facilities.

the public hearing on the annexation of the Property to the District or as soon thereafter as possible.

The undersigned is the owner of the following parcels, identified below by their legal description or by the Assessor's Parcel Number assigned to them by the Orange County Assessor:
339-392-07
339-392-08
The full and complete legal name of the undersigned is as follows:

Jesus Gonzalez
Rosa Gonzalez
The undersigned certifies under penalty of perjury under the laws of the State of California that it is authorized to execute this petition and that the foregoing is true and correct:

Owner Name: -e $ Lk S
By: , ``� [Signature]
re]
e 5 u 5 ).e 2 -[Printed Name of Signer]
Its: C 0 o 0...)r.,2 [Title]
Date: � ti)) I� S [Date]
o 0-1c ?*[Printed]
Owner Name:

By:

Its:

Date:

C7nZk./ez[Printed]
6,t./1/‘"i=- [Signature]
[Printed Name of Signer]
C D - pW n 42_4_ [Title]
073 �� [Date]

EXHIBIT A
The following is the legal description of the Property to be annexed to the District.

PARCEL 1:

LOT 7 IN BLOCK B OF BRADFORD'S RESUBDIVISION OF BLOCKS H AND I OF THE

TOWNSITE OF PLACENTIA, IN THE CITY OF PLACENTIA, AS SHOWN ON A MAP THEREOF RECORDED IN BOOK 8, PAGE 65, MISCELLANEOUS MAPS, IN THE OFFICE OF THE COUNTY RECORDER OF SAID COUNTY.

PARCEL 2:

LOT 8 IN BLOCK B OF BRADFORD'S RESUBDIVISION OF BLOCKS H AND I OF THE

TOWNSITE OF PLACENTIA, IN THE CITY OF PLACENTIA, AS SHOWN ON A MAP THEREOF RECORDED IN BOOK 8, PAGE 65, MISCELLANEOUS MAPS, IN THE OFFICE OF THE COUNTY RECORDER OF SAID COUNTY.

AKA: 328-330 SANTA FE STREET, PLACENTIA, CA 93870
AP# 339-392-07 and 339-392-08

THIS MAP WAS PREPARED FOR ORANGE
COUNTY ASSESSOR OEPT. PURPOSES ONLY.

THE ASSESSOR MAKES NO GUARANTEE AS TO

ITS ACCURACY NOR ASSUMES ANY LIABILITY
FOR OTHER USES. N07 TO BE REPRODUCED.

ALL RIGHTS RE5ERVEC.
0 COPYRIGHT ORANGE COUNTY ASSESSOR 2021
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PARCEL NUMBERS

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BOOK 339 PAGE 39

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48 EXHIBIT C
Rate and Method of Apportionment

RATE AND METHOD OF APPORTIONMENT FOR

1. "Industrial Property" means, for each Fiscal Year, all Assessor's Parcels of Non - Residential Property for which a building permit(s) was issued for construction of a non-residential structure(s) which is primarily used for: manufacturing, procession, fabricating, assembly, refining, repairing, packaging, or treatment of goods, material or produce; research and development; and/or warehousing and wholesale distribution of goods, material, or produce.
"Maximum Special Tax" means the Maximum Special Tax, determined in accordance with Section C below, that can be levied in any Fiscal Year on any Assessor's Parcel of Taxable Property within CFD No. 2024-1. "Multi -Family Residential Property" means any Assessor's Parcel of Residential Property for which one or more building permits have been issued for attached residential units, all of which are made available for rental, but not purchase, by the general public.
"Non -Residential Floor Area" means, for Non -Residential Property, the total square footage of enclosed area within the perimeter of a non-residential structure located on such property, not including any space devoted to vehicle parking, walkway, overhang, patio, and areas incident thereto for which a building permit for new construction was issued after March 1, 2023 and prior to March 1 of the previous Fiscal Year. The determination of Non -Residential Floor Area shall be made by reference to the building permit(s) issued for such Assessor's Parcel, or if square footage is not available from this source, as otherwise determined by the CFD Administrator.
"Non -Residential Property" means, for each Fiscal Year, all Developed Property for which a building permit(s) was issued for the construction of a new building/structure with a non-residential use.
"Non -Retail Commercial Property" means all Assessor's Parcels of Non - Residential Property not considered (i) Hotel/Motel Property, (ii) Industrial Property, (iii) Retail Commercial Property, or (iv) Office Property. "Office Property" means, for each Fiscal Year, all Assessor's Parcels of Non - Residential Property for which a building permit(s) was issued for construction of a non-residential structure(s) which is primarily used for: general, professional, and/or medical office space.
"Parcel Square Foot" or "Parcel Square Footage" means the land area, or Acreage multiplied by 43,560, of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable final map, parcel map, condominium plan, or other recorded County parcel map.

"Parking Lot Property" means, for each Fiscal Year, Assessor's Parcels 339- 394-06 and 339-394-07 as designated on the Assessor's Parcel Map at the time of formation of CFD No. 3-1 and any other Assessor's Parcel that is not Public Property and for which a building permit has been issued for the construction of, or on which is located a garage, parking lot, or parking structure, as of March 1 of the prior Fiscal Year, and on which is located no other Developed Property, as determined by the CFD Administrator.
"Property Owner Association Property" means, for each Fiscal Year, any Assessor's Parcel within the boundaries of CFD No. 2024-1 that was owned by a property owner association, including any master or sub -association, as of March 1 of the prior Fiscal Year.
"Proportionately" means, for Developed Property, Rehab/Remodel Property, and Parking Lot Property that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Developed Property, Rehab/Remodel Property, and Parking Lot Property.
"Public Property" means, for each Fiscal Year, any property within the boundaries of CFD No. 2024-1 that is (i) used for rights-of-way or any other purpose and is owned by or irrevocably offered for dedication to the federal government, the State of California, the County, the City or any other public agency as of March 1 of the prior Fiscal Year or (ii) encumbered by an unmanned utility easement making impractical its utilization for other than the purpose set forth in the easement as of March 1 of the prior Fiscal Year, provided however that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified in accordance with its use. "Rehab/Remodel Property" means all Assessor's Parcels of Existing Building/Structure Property for which a building permit with a construction valuation greater than $25,000, as determined by the CFD Administrator, was issued after March 1, 2023 and prior to March 1 of the previous Fiscal Year to rehabilitate or remodel Existing Building/Structure Property.
"Residential Property" means all Developed Property for which a building permit has been issued for purposes of constructing one or more residential dwelling units.
"Retail Commercial Property" means all Assessor's Parcels of Non -Residential Property for which the building permit was issued for a retail sales tax generating use or which is being used primarily for a retail sales tax generating use, as determined by the CFD Administrator, and not considered (i) Hotel/Motel Property, (ii) Industrial Property, or (iii) Office Property.
"Single Family Residential Property" means any Assessor's Parcel of Residential Property not considered Multi -Family Residential Property.

C. MAXIMUM SPECIAL TAX

1. Developed Property, Rehab/Remodel Property, and Parking Lot Property
a. Maximum Special Tax
The Maximum Special Tax for Fiscal Year 2023-2024 for each Land Use Class is shown below in Table 1.

TABLE 1
Maximum Special Tax for Developed Property, Rehab/Remodel Property, and Parking Lot Property
For Fiscal Year 2023-2024
Land
Use Description Maximum Special Tax
Class
1 Single Family Residential
Property
2 Multi -Family Residential Property
3 Non -Retail Commercial Property
4 Retail Commercial Property
5 Office Property
6 Industrial Property
7 Hotel/Motel Property
$318.00 per dwelling unit
$293.00 per dwelling unit
$0.2996 per square foot of Non -Residential Floor
Area
$0.2074 per square foot of Non -Residential Floor 1
Area
$0.2996 per square foot of Non -Residential Floor
Area
$0.2996 per square foot of Non -Residential Floor
Area
$230.00 per Hotel/Motel Room
8 Rehab/Remodel Property $0.0765 per Parcel Square Foot 9 Parking Lot Property $0.0665 per Parcel Square Foot
b. Increase in the Maximum Special Tax
On each July 1, commencing on July 1, 2024, the Maximum Special Tax for Developed Property, Rehab/Remodel Property, and Parking Lot Property shall be increased based on the percentage change in the Consumer Price Index with a maximum annual increase of six percent (6%) and a minimum annual increase of two percent (2%) per Fiscal Year.
c. Multiple Land Use Classes
In some instances, an Assessor's Parcel of Developed Property may contain more than one Land Use Class. The Maximum Special Tax for such Assessor's Parcel shall be the sum of the Maximum Special

Tax for all Land Use Classes located on that Assessor's Parcel. The CFD Administrator's allocation to each type of property shall be final.

The Special Tax shall be levied Proportionately on each Assessor's Parcel of Developed Property, Rehab/Remodel Property, and Parking Lot Property at up to 100% of the Maximum Special Tax.

F. PREPAYMENT OF SPECIAL TAX
Prepayment of the Special Tax is not authorized.

If the CFD Administrator disagrees with the appellant and the appellant is dissatisfied with the determination, the appellant then has 30 days in which to

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.

I. TERM OF SPECIAL TAX
The Special Tax shall be levied as long as necessary to meet the Special Tax Requirement for Services.

RESOLUTION NO. R-2026-24

A RESOLUTION OF THE CITY COUNCIL OF THE

CITY OF PLACENTIA, CALIFORNIA, ORDERING

THE ANNEXATION OF CERTAIN TERRITORY TO
ITS COMMUNITY FACILITIES DISTRICT NO. 2024-
1 (OLD TOWN MAINTENANCE SERVICES) AND

APPROVING THE AMENDED MAP FOR SAID
DISTRICT (ANNEXATION NO. 2)
A. Recitals.
(i). The City Council of the City of Placentia ("City Council"), by adoption of Resolution No. 2024-13, established the City's Community Facilities District No. 2024-1 (Old Town Maintenance Services) ("District") pursuant to the Mello -Roos Community Facilities Act of 1982 (Government Code Section 53311 et seq.) (the "Act"). (ii). The City Council, by adoption of Ordinance No. 0-2024-03, levied an annual special tax against all non-exempt parcels of real property within the District ("Special Tax") to maintain, service, clean, repair and/or replace landscaped and other areas within the District.
(iii). The City Council, by adoption of Resolution No. 2024-15, designated all territory within the District to be a Future Annexation Area for the District. (iv). Pursuant to Resolution No. 2024-15, territory located within the Future Annexation Area may be annexed to the District upon the unanimous approval of the owner or owners of each parcel or parcels at the time that the parcel or parcels are annexed, without additional hearings.
(v). The landowners of the following Assessor Parcel Numbers have submitted to the City a petition unanimously requesting and approving annexation of their respective parcels (collectively "Annexation Parcels") to the District:
• 132 W. Santa Fe Avenue, Assessor Parcel Number 339-394-01; and • 202 W. Santa Fe Avenue, Assessor Parcel Number 339-393-08; and • 101 W. Santa Fe Avenue, Assessor Parcel Number 339-365-26; and • 330 W. Santa Fe Avenue, Assessor Parcel Numbers 339-392-07 and 339-392- 08 (vi). A boundary map entitled "Annexation No. 2, Amended Map No. 2026-01 of Community Facilities District No. 2024-01 of the City of Placentia, County of Orange, State of California", showing the extent of the proposed annexation, is included as Exhibit "A" to this Resolution and incorporated herein by reference ("Boundary Map"). (vii). The City Council desires to annex the Annexation Parcels to the District.

Resolution No. R-2026-24

Page 1 of 4 ends

57 B. Resolution.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PLACENTIA, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:

1. Recitals. The above recitals are all true and correct and are herein incorporated.

2. Special Election. A special election was held on May 5, 2026, and the landowners of the Annexation Parcels unanimously voted to be annexed to the District.

The City Council hereby certifies the results of the special election. The City Council hereby finds and determines that all proceedings and actions taken by the City Council pursuant to the Act were and are valid and in conformity with the Act.

3. Annexation Ordered. The Annexation Parcels are hereby added to and part of the District with full legal effect. The Annexation Parcels are subject to the Special Tax levied in connection with the District. For reference, a copy of the rate and method of apportionment for the Special Tax is attached hereto as Exhibit "B" and incorporated herein by reference.

4. Description of Services. The following is a general description of the services provided in the CFD:
a. Maintenance and lighting of parkways, streets, roads, public parking lots and open space, which maintenance and lighting services may include, without limitation, furnishing of electrical power to streetlights; repair and replacement of damaged or inoperative light bulbs, fixtures and standards; and
b. Maintenance (including irrigation and replacement) of landscaping vegetation and trees situated on or adjacent to parkways, streets, roads, public parking lots and open space. Maintenance and repair of irrigation facilities; planting, replanting, mowing, trimming, irrigation and fertilization of grass, trees, shrubs, and other plants and vegetation; and c. Maintenance and replacement of public signage and wayfinding signage, directional signage; and
d. Graffiti removal from and maintenance and repair of public structures situated on parkways, streets, roads, public parking lots and open space; and
e. Furnishing, maintenance, repair or replacement of equipment, apparatuses, fixtures or facilities; and
f. Maintenance and operation of water quality improvements which include storm drainage and flood protection facilities, including, without limitation, drainage inlets, catch basin inserts and similar facilities. Maintenance services may include, but are not limited to, the repair, removal or replacement of all or part of any of the water quality improvements within Resolution No. R-2026-24

Page 2 of 4 ends

58 g.
the public right-of-way; clearing of inlets and outlets; erosion repairs; and cleanup to improvements, and other items necessary for the maintenance; and
Public street sweeping and refuse services on the segments of the arterials.

5. Amended Boundary Map. The Boundary Map attached hereto as Exhibit "A" is hereby approved. This map amends, and does not supersede, the existing maps of the District. The City Council directs that said map be filed with the Orange County Recorder pursuant to Section 3113 of the Streets and Highways Code.

6. Notice of Special Tax Lien. The City Council directs that a revised notice of special tax lien be recorded pursuant to Section 3117.5 of the Streets and Highways Code with respect to the Annexation Parcels associated with the Boundary Map.

7. Severability. Should any provision, section, paragraph, sentence or word of this Resolution be rendered or declared invalid by any final court action in a court of competent jurisdiction or by reason of any preemptive legislation, the remaining provisions, sections, paragraphs, sentences or words of this resolution as hereby adopted shall remain in full force and effect.

8. Effective Date. This Resolution shall be effective immediately upon adoption.

The Mayor shall sign this Resolution, and the City Clerk shall attest and certify to the passage and adoption thereof.

APPROVED and ADOPTED this 5th day of May 2026.

Chad P. Wanke, Mayor
Attest:

Robert S. McKinnell, City Clerk
Resolution No. R-2026-24

Page 3 of 4 ends

59 STATE OF CALIFORNIA

COUNTY OF ORANGE
I, Robert S. McKinnell, City Clerk of the City of Placentia, do hereby certify that the foregoing Resolution was adopted at a regular meeting of the City Council of the City of Placentia held on the 5th of May 2026, by the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

Robert S. McKinnell, City Clerk
APPROVED AS TO FORM:

Christian L. Bettenhausen, City Attorney
Exhibit A: Amended Map Annexation No. 2
Exhibit B: Rate And Method Of Apportionment For City Of Placentia Community Facilities District No. 2024-1 (Old Town Maintenance Services)
Resolution No. R-2026-24

Page 4 of 4 ends

60 SHEET 1 OF 1
LEGEND
Annexation No. 2 to City of Placentia
Community Facilities District 2024-1
(Old Town Maintenance Services)
Future Annexation Area
ANNEXATION NO. 2 TO

CITY OF PLACENTIA
COMMUNITY FACILITIES DISTRICT NO. 2024-1
(OLD TOWN MAINTENANCE SERVICES)

CITY OF PLACENTIA, COUNTY OF ORANGE

STATE OF CALIFORNIA
�ApitfAM
Reference is hereby made to that certain map entitled "Proposed Boundaries of City of Placentia Community Facilities District No. 2024-1 (Old Town Maintenance Services), City of Placentia, County of Orange, State of Cafifomia," recorded on February 6, 2024, in Book 109, Pages 40 through 41 of Maps of Assessment and Community Facilities Districts, and as Instrument No. 2024-000026763, in the office of the County Recorder of the County of Orange, State of California, which this Annexation Map affects.

Reference is also made to the Assessor maps of the County of Orange for a description of the lines and dimensions of these parcels.

F441(31\14
AMONA SrRFFr ti
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w
AtrENU
W
trosob..
(1)
(2)
Assessor Parcels in
Annexation No. 2 to the
City of Placentia
Community Facilities
District No 2024-1 (Old
Town Maintenance
Services).
339-365-26
339-392-07
339-392-08
339-393-08
339-394-01

BACKS LANE
r
Prepared by DTA
GRO
SN'
0151
(3)
Filed in the office of the City Clerk of the City of Placentia the day of 2026.

City Clerk,
City of Placentia
I hereby certify that the within map showing Annexation No. 2 to City of Placentia Community Facilities District No. 2024-1 (Old Town Maintenance Services), City of
Placentia, County of Orange, State of California, was
approved by the City Council of the City of Placentia at a regular meeting thereof, held on the day of
2026, by its Resolution No. .

City Clerk,
City of Placentia
Filed this day of , 2026, at the hour of
o'clock m, in Book of Maps of
Assessment and Community Facilities Districts at Page
and as Instrument No.
, in the office of the County
Recorder in the County of Orange, State of California, at the request of the City of Placentia.

Hugh Nguyen
Clerk -Recorder, County of Orange
By
Deputy Recorder
Fee
Exempt Recording Requested, per CA Government Code §27383 D
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EXHIBIT B

RATE AND METHOD OF APPORTIONMENT FOR

A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
"Acre" or "Acreage" means the land area of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable final map, parcel map, condominium plan, or other recorded County parcel map.
"Act" means the Mello -Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of CFD No. 2024-1: 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 of collecting the Special Taxes (whether by the County or otherwise); the costs associated with preparing Special Tax disclosure statements and responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 2024-1 or any designee thereof related to an appeal of the Special Tax; and the City's annual administration fees and third party expenses. Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 2024- 1 for any other administrative purposes of CFD No. 2024-1. "Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map with an assigned Assessor's parcel number.
"Assessor's Parcel Map" means an official map of the Assessor of the County designating parcels by Assessor's parcel number.
"CFD Administrator" means an official of the City, or designee thereof, responsible for determining and providing for the levy and collection of the Special Tax.

Resolution No. R-2026-24
Exhibit B
62 "CFD No. 2024-1" means the City of Placentia Community Facilities District No. 2024-1 (Old Town Maintenance Services).
"City" means the City of Placentia.
"Consumer Price Index" means, for each Fiscal Year, the Consumer Price Index published by the U.S. Bureau of Labor Statistics for All Urban Consumers in the Los Angeles -Long Beach -Anaheim region, measured as of the month of December in the calendar year which ends in the previous Fiscal Year. In the event this index ceases to be published, the Consumer Price Index shall be another index as determined by the CFD Administrator that is reasonably comparable to the Consumer Price Index for the Los Angeles -Long Beach - Anaheim region.
"Council" means the City Council of the City.
"County" means the County of Orange, California.
"Developed Property" means, for each Fiscal Year, all Taxable Property, excluding Existing Building/Structure Property, for which a building permit was issued after March 1, 2023 and prior to March 1 of the previous Fiscal Year for construction of a new building/structure.
"Existing Building/Structure Property" means, for each Fiscal Year, all Taxable Property, for which a building or structure existed on such property prior to March 1, 2023. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Hotel/Motel Property" means, for each Fiscal Year, all Assessor's Parcels of Non - Residential Property for which a building permit has been issued for building a non- residential structure that constitutes a place of lodging providing sleeping accommodations and related facilities for travelers. Such related facilities may include, but are not limited to, on-site restaurants, retail establishments, conference rooms/areas, etc.
"Hotel/Motel Rooms" means, for each Assessor's Parcel of Hotel/Motel Property, the number of hotel/motel rooms available for rent for the purpose of overnight lodging, as indicated on the building permit issued by the City. If such room data is not included on the building permit for an Assessor's Parcel of Hotel/Motel Property, then the CFD Administrator shall rely on the site plan or other reasonable data sources as determined by the CFD Administrator.
"Industrial Property" means, for each Fiscal Year, all Assessor's Parcels of Non -Residential Property for which a building permit(s) was issued for construction of a non-residential structure(s) which is primarily used for: manufacturing, procession, fabricating, assembly, Resolution No. R-2026-24
Exhibit B
63 refining, repairing, packaging, or treatment of goods, material or produce; research and development; and/or warehousing and wholesale distribution of goods, material, or produce.
"Maximum Special Tax" means the Maximum Special Tax, determined in accordance with Section C below, that can be levied in any Fiscal Year on any Assessor's Parcel of Taxable Property within CFD No. 2024-1.
"Multi -Family Residential Property" means any Assessor's Parcel of Residential Property for which one or more building permits have been issued for attached residential units, all of which are made available for rental, but not purchase, by the general public. "Non -Residential Floor Area" means, for Non -Residential Property, the total square footage of enclosed area within the perimeter of a non-residential structure located on such property, not including any space devoted to vehicle parking, walkway, overhang, patio, and areas incident thereto for which a building permit for new construction was issued after March 1, 2023 and prior to March 1 of the previous Fiscal Year. The determination of Non -Residential Floor Area shall be made by reference to the building permit(s) issued for such Assessor's Parcel, or if square footage is not available from this source, as otherwise determined by the CFD Administrator. "Non -Residential Property" means, for each Fiscal Year, all Developed Property for which a building permit(s) was issued for the construction of a new building/structure with a non-residential use.
"Non -Retail Commercial Property" means all Assessor's Parcels of Non -Residential Property not considered (i) Hotel/Motel Property, (ii) Industrial Property, (iii) Retail Commercial Property, or (iv) Office Property.
"Office Property" means, for each Fiscal Year, all Assessor's Parcels of Non -Residential Property for which a building permit(s) was issued for construction of a non-residential structure(s) which is primarily used for: general, professional, and/or medical office space.
"Parcel Square Foot" or "Parcel Square Footage" means the land area, or Acreage multiplied by 43,560, of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable final map, parcel map, condominium plan, or other recorded County parcel map.
"Parking Lot Property" means, for each Fiscal Year, Assessor's Parcels 339-394-06 and 339-394-07 as designated on the Assessor's Parcel Map at the time of formation of CFD No. 2024-1 and any other Assessor's Parcel that is not Public Property and for which a building permit has been issued for the construction of, or on which is located a garage, Resolution No. R-2026-24
Exhibit B
64 parking lot, or parking structure, as of March 1 of the prior Fiscal Year, and on which is located no other Developed Property, as determined by the CFD Administrator. "Property Owner Association Property" means, for each Fiscal Year, any Assessor's Parcel within the boundaries of CFD No. 2024-1 that was owned by a property owner association, including any master or sub -association, as of March 1 of the prior Fiscal Year. "Proportionately" means, for Developed Property, Rehab/Remodel Property, and Parking Lot Property that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Developed Property, Rehab/Remodel Property, and Parking Lot Property.
"Public Property" means, for each Fiscal Year, any property within the boundaries of CFD No. 2024-1 that is (i) used for rights-of-way or any other purpose and is owned by or irrevocably offered for dedication to the federal government, the State of California, the County, the City or any other public agency as of March 1 of the prior Fiscal Year or (ii) encumbered by an unmanned utility easement making impractical its utilization for other than the purpose set forth in the easement as of March 1 of the prior Fiscal Year, provided however that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act shall be taxed and classified in accordance with its use.
"Rehab/Remodel Property" means all Assessor's Parcels of Existing Building/Structure Property for which a building permit with a construction valuation greater than $25,000, as determined by the CFD Administrator, was issued after March 1, 2023 and prior to March 1 of the previous Fiscal Year to rehabilitate or remodel Existing Building/Structure Property.
"Residential Property" means all Developed Property for which a building permit has been issued for purposes of constructing one or more residential dwelling units. "Retail Commercial Property" means all Assessor's Parcels of Non -Residential Property for which the building permit was issued for a retail sales tax generating use or which is being used primarily for a retail sales tax generating use, as determined by the CFD Administrator, and not considered (i) Hotel/Motel Property, (ii) Industrial Property, or (iii) Office Property.
"Single Family Residential Property" means any Assessor's Parcel of Residential Property not considered Multi -Family Residential Property.
"Special Tax" means the special tax to be levied in each Fiscal Year on each Assessor's Parcel of Taxable Property to fund the Special Tax Requirement for Services.

Resolution No. R-2026-24
Exhibit B
65 "Special Tax Requirement for Services" means that amount required in any Fiscal Year to: (i) pay directly for annual maintenance services that are authorized to be financed by CFD No. 2024-1; (ii) pay Administrative Expenses; less (iii) a credit for funds available to reduce the annual Special Tax levy, as determined by the CFD Administrator. "State" means the State of California.
"Taxable Property" means all of the Assessor's Parcels within the boundaries of CFD No. 2024-1 which are not exempt from the Special Tax pursuant to law or Section E below. "Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified as Developed Property, Rehab/Remodel Property, Parking Lot Property, Taxable Property Owner Association Property or Taxable Public Property.
"Welfare Exemption" means, for each Fiscal Year, any Assessor's Parcel that is used exclusively for charitable, hospital, or religious purposes and that has a property tax welfare exemption as indicated in the County's assessor's roll finalized as of the last preceding January 1.

Developed Property shall be further classified as Residential Property or Non -Residential Property. For Residential Property, the Special Tax will be based on the number of dwelling units as indicated on the building permit. For Non -Residential Property, the Special Tax will be based on the Non -Residential Floor Area or number of Hotel/Motel Rooms. For Rehab/Remodel Property and Parking Lot Property, the Special Tax will be based on the Parcel Square Footage.

C. MAXIMUM SPECIAL TAX

1. Developed Property, Rehab/Remodel Property, and Parking Lot Property a. Maximum Special Tax
The Maximum Special Tax for Fiscal Year 2023-2024 for each Land Use Class is shown below in Table 1.

Resolution No. R-2026-24
Exhibit B
66 TABLE 1
Maximum Special Tax for Developed Property, Rehab/Remodel Property, and Parking Lot Property
For Fiscal Year 2024-2025
Land
Use
Class
Description
Maximum Special Tax
1 Single Family Residential Property
2 Multi -Family Residential Property
3 Non -Retail Commercial Property
4 Retail Commercial Property
5 Office Property
6 Industrial Property
7 Hotel/Motel Property
8 Rehab/Remodel Property
9 Parking Lot Property
b.
c.
$329.04 per dwelling unit
$303.17 per dwelling unit
$0.3100 per square foot of Non -Residential Floor Area
$0.2146 per square foot of Non -Residential Floor Area
$0.3100 per square foot of Non -Residential Floor Area
$0.3100 per square foot of Non -Residential Floor Area
$237.99 per Hotel/Motel Room
$0.0792 per Parcel Square Foot
$0.0688 per Parcel Square Foot
Increase in the Maximum Special Tax
On each July 1, commencing on July 1, 2024, the Maximum Special Tax for Developed Property, Rehab/Remodel Property, and Parking Lot Property shall be increased based on the percentage change in the Consumer Price Index with a maximum annual increase of six percent (6%) and a minimum annual increase of two percent (2%) per Fiscal Year.

Multiple Land Use Classes
In some instances, an Assessor's Parcel of Developed Property may contain more than one Land Use Class. The Maximum Special Tax for such Assessor's Parcel shall be the sum of the Maximum Special Tax for all Land Use Classes located on that Assessor's Parcel. The CFD Administrator's allocation to each type of property shall be final.

2. Undeveloped Property and Existing Building/Structure Property Resolution No. R-2026-24
Exhibit B
67 The Special Tax shall not be levied on Undeveloped Property and Existing Building/Structure Property not classified as Rehab/Remodel Property or Parking Lot Property.

The Special Tax shall be levied Proportionately on each Assessor's Parcel of Developed Property, Rehab/Remodel Property, and Parking Lot Property at up to 100% of the Maximum Special Tax.

F. PREPAYMENT OF SPECIAL TAX
Prepayment of the Special Tax is not authorized.

The appeal must specify the reasons why the appellant claims the Special Tax is in error.

The CFD Administrator shall review the appeal, meet with the appellant if the CFD Administrator deems necessary, and advise the appellant of its determination. If the CFD Administrator agrees with the appellant, the CFD Administrator shall eliminate or reduce the Special Tax on the appellant's property and/or provide a refund to the appellant. If the CFD Administrator disagrees with the appellant and the appellant is dissatisfied with the determination, the appellant then has 30 days in which to appeal to the Council by filing a written notice of appeal with the Council, provided that the appellant is current in his/her payments of Special Taxes. The second appeal must specify the reasons for the Resolution No. R-2026-24
Exhibit B
68 appellant's disagreement with the CFD Administrator's determination. The CFD Administrator may charge the appellant a reasonable fee for processing the appeal.

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.

I. TERM OF SPECIAL TAX
The Special Tax shall be levied as long as necessary to meet the Special Tax Requirement for Services.

Resolution No. R-2026-24
Exhibit B
69 SHEET 1 OF 1
LEGEND
Annexation No. 2 to City of Placentia
Community Facilities District 2024-1
(Old Town Maintenance Services)
■■■■■■■■■■■■■■■■■■■■ Future Annexation Area
ANNEXATION NO. 2 TO

CITY OF PLACENTIA
COMMUNITY FACILITIES DISTRICT NO. 2024-1
(OLD TOWN MAINTENANCE SERVICES)

CITY OF PLACENTIA, COUNTY OF ORANGE

STATE OF CALIFORNIA
Reference is hereby made to that certain map entitled "Proposed Boundaries of City of Placentia Community Facilities District No. 2024-1 (Old Town Maintenance Services), City of Placentia, County of Orange, State of California," recorded on February 6, 2024, in Book 109, Pages 40 through 41 of Maps of Assessment and Community Facilities Districts, and as Instrument No. 2024-000026763, in the office of the County Recorder of the County of Orange, State of California, which this Annexation Map affects.

Reference is also made to the Assessor maps of the County of Orange for a description of the lines and dimensions of these parcels.

RgMONN
STREET 1-
W
R
c0
•••
•
/Q
z
Q
Prepared by DTA
Railroad
Rio

MAIN STREET
7'
W
z
Q
(1) Filed in the office of the City Clerk of the City of Placentia the day of , 2026.
(2)
Assessor Parcels in
Annexation No. 2 to the
City of Placentia
Community Facilities
District No. 2024-1 (Old
Town Maintenance
Services):
339-365-26
339-392-07
339-392-08
339-393-08 (3)
339-394-01

BACKS LANE
r
City Clerk,
City of Placentia
hereby certify that the within map showing Annexation
No. 2 to City of Placentia Community Facilities District No. 2024-1 (Old Town Maintenance Services), City of
Placentia, County of Orange, State of California, was
approved by the City Council of the City of Placentia at a regular meeting thereof, held on the day of
, 2026, by its Resolution No.

Hugh Nguyen
Clerk -Recorder, County of Orange
By
Deputy Recorder
Fee
Exempt Recording Requested, per CA Government Code §27383

eetei Peewee:a-
ANNEXATION_NO.2
COMMUNITY FACILITIES DISTRICT N0.2024-1
Old Town Placentia
City Council Meeting
Public Hearing
May 5, 2026

OLDTOWN CFD N 0. 2024-1
■ On March 19, 2024, the City Council
approved the formation of the CFD for Old
Town
■ The CFD will be used solely for the operation,
maintenance and servicing, including repair
and replacement, of public facilities within
Old Town Placentia (i.e. graffiti abatement,
landscape, streetlighting, traffic signs, storm
drains, and refuse)
■ Collected by the Orange County Tax
Collector as part of the normal County
property tax bills
72 CFD APPLICABILITY
All properties that are existing in Old
Town are not automatically
included in the CFD
All new construction will be
annexed into the CFD (i.e., SFR,
Multi -Family, Non -retail, Retail,
Office, Industrial, & Hotel/Motel)
New Rehab/Remodel that exceeds
$25,000 construction valuation as
stated in the issuance of a building
permit will be annexed into the CFD
73 132 W. Santa Fe Avenue
Placentia, CA 92870
TI„AQUIPAQUE RESTAURANT
101 W. Santa Fe Avenue
Placentia, CA 92870

ANNEXATION
These properties are eligible
to be included in the CFD
under the:
• New Rehab/Remodel that
exceeds $25,000
construction valuation
Landowner has signed
petition to be included in the
CFD
202 W. Santa Fe Avenue
Placentia, CA 92870
330 W. Santa Fe Avenue
Placentia, CA 92870
74 ANNEXATION NO. 2 CFD BOUNDARY MAP
SHEET 1 OF 1
LEGEND
Annexation No. 2 to City of Placentia
Community Facilities District 2024-1
(Old Town Maintenance Services)
Future Annexation Area
ANNEXATION NO. 2 TO

CITY OF PLACENTIA
COMMUNITY FACILITIES DISTRICT NO. 2024-1
(OLD TOWN MAINTENANCE SERVICES)

CITY OF PLACENTIA, COUNTY OF ORANGE

STATE OF CALIFORNIA
Reference is hereby made to that certain map entitled "Proposed Boundaries of City of Placentia Community Facilities District No. 2024-1 (Old Town Maintenance Services), City of Placentia, County of Orange, State of Califomia," recorded on February 6, 2024, in Book 109, Pages 40 through 41 of Maps of Assessment and Community Facilities Districts, and as Instrument No. 2024-000026763, in the office of the County Recorder of the County of Orange, State of Califomia, which this Annexation Map affects.

Reference is also made to the Assessor maps of the County of Orange for a description of the lines and dimensions of these parcels.

RAmo
6-
W
AVENUP
(1) Filed in the office of the City Clerk of the City of Placentia the day of , 2026.
(2)
Assessor Parcels in
Annexation No. 2 to the
City of Placentia
Community Facilities
District No. 2024-1 (Old
Town Maintenance
Services):
339365-26
339-392-07
339-392-08
339-393-08
339-394-01

BACKS LANE
2 Prepared by DTA
Railroad
MAIN
STREET
GTO
(3)
City Clerk,
City of Placentia
I hereby certify that the within map showing Annexation No. 2 to City of Placentia Community Facilities District No. 2024-1 (Old Town Maintenance Services), City of
Placentia, County of Orange, State of Califomia, was
approved by the City Council of the City of Placentia at a regular meeting thereof, held on the day of
, 2026, by its Resolution No.

City Clerk,
City of Placentia
Filed this day of , 2026, at the hour of
o'clock m, in Book of Maps of
Assessment and Community Facilities Districts at Page
and as Instrument No.
in the office of the County
Recorder in the County of Orange, State of California, at the request of the City of Placentia.

Hugh Nguyen
Clerk -Recorder, County of Orange
By
Deputy Recorder
Fee
Exempt Recording Requested, per CA Govemment Code §27383 75 CFD ANNEXATION ACTION
Recommended Action:

It is recommended that the City Council take the following action to:

1.Open the Public Hearing concerning the annexation of certain properties; and

2. Receive the Staff Report, consider all public testimony, ask questions of Staff; and

3. Conduct election for annexation of certain properties to Community Facilities District No. 2024-1 (Old Town Maintenance Services); and

4. Close the Public Hearing; and

5. Adopt Resolution R-2026-24, a Resolution of the City Council of the City of Placentia, California, Ordering the Annexation of Territory to its Community Facilities District No. 2024-1 (Old Town Maintenance Services) and Approving the Amended Map for said District; and

6.Authorize Inclusion of the Annexed Territory for Community Facilities District No. 2024-1 (Old Town Maintenance Services) for Fiscal Year 2026-27 on the Orange County Secured Property Tax Roll.
•r A.
76 77

Placentia City CouncilMay 5, 2026

Placentia City Council
May 5, 2026