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Agenda Item No: 2.e
PLACENTIA CITY COUNCIL AGENDA REPORT
Meeting Date: June 16, 2026
Submitted by: Matthew Di Mario
From: Public Works
Subject:
PUBLIC HEARING TO PROVIDE FOR THE ANNEXATION AND SETTING THE ANNUAL SPECIAL TAX RATE FOR FISCAL YEAR 2026-27 FOR COMMUNITY FACILITIES DISTRICT NO. 2014-01 (PUBLIC SERVICES CFD)
Financial Impact:
Annual Revenue: $316,992.47 (CFD 2014-01 Assessments)
Summary:
On February 18, 2014, the City Council adopted Resolution No. R-2014-10, establishing Community Facilities District No. ("CFD") 2014-01 ("Public Services CFD") to provide an ongoing sustainable funding source paid for by new developments to help fund the cost of public safety services. On March 4, 2014, the City Council adopted Ordinance No. 2014-03, authorizing the City Council to determine, by resolution, on or before August 1st of each year, the specific special tax to be levied on each parcel of land within the CFD. At that time, the City Council also, in the adoption of the territory map, approved the area designated as future annexation to the CFD. Staff recommends that the City Council adopt a resolution annexing four (4) additional parcels to the CFD and adopt a resolution to levy a special tax to pay for public safety services for Fiscal Year (FY) 2026-27.
Recommended Action:
It is recommended that the City Council:
1. Open the Public Hearing concerning the annexation, levy and collection of assessments within the Placentia Community Facilities District No. 2014-01; and
2. Receive the Staff Report, consider all public testimony, ask questions of staff; and
3. Close the Public Hearing; and
4. Adopt Resolution No. R-2026-46, a Resolution of the City Council of the City of Placentia, California, ordering the annexation of territory to its Community Facilities District No. 2014-01 (Public Services) (Annexation 2026-02) and approving the amended map for said District; and
5. Adopt Resolution No. R-2026-47, a Resolution of the City Council of the City of Placentia, California, setting the levy of an Annual Special Tax for Community Facilities District No. 2014-01 (Public Services) for Fiscal Year 2026-27; and
6. Authorize inclusion of the Annual Special Tax for Community Facilities District No. 2014- 01 (Public Services) for Fiscal Year 2026-27 on the Orange County Secured Property 1 Tax Roll.
Strategic Plan Statement:
This item is consistent with Strategic Goal No. 1, Fiscal Sustainability. This action will generate revenue to cover public safety-related expenses in the CFD. Assessments from specific properties will help provide a dedicated revenue source to assist in paying for public safety services.
Discussion:
In 1978, California voters enacted Proposition 13, which limited the ability of local public agencies to increase property taxes based on a property's assessed value. In 1982, the Mello - Roos Community Facilities Act of 1982 ("Act") was created to provide an alternate method of financing public infrastructure and services. Under the Act, a Community Facilities District ("CFD") may fund public improvements with a useful life of five (5) years or more, such as park and recreational facilities, streets, sewer systems, schools, libraries, childcare facilities, and other public infrastructure. CFDs may also fund the maintenance and servicing of public landscape areas, parks, streetlights, storm drain systems, and public safety services.
In 2014, the City Council created CFD 2014-01 to provide a new revenue stream paid for by new residential developments to be used to help fund the cost of public safety services. All new residential development projects are required to annex their properties into the Public Services CFD as a condition of approval for receiving their entitlements. The special tax that is currently being assessed on properties within the CFD is based upon a Fiscal Impact Analysis ("FIA") that was prepared for the initial formation of the CFD in 2014. Based on the FIA, the tax rate needed to support public safety services for new residential developments was established at $225.00 for each single-family residential unit per year. Therefore, the special tax rates for 2014-15 were $225.00 per residential unit for single-family residential property and $170.00 per residential unit for multi -family residential property. For the tax to be applied to a parcel, either construction must be completed or a building permit for the home needs to be issued by the City by June 1 of the preceding fiscal year.
FY 2026-27 Annexations to CFD
City Council Resolution No. R-2014-04 designated the entire territory of the City as a future annexation area for the District. This resolution also allows for voluntary annexation into the District. On April 21, 2026 the City Council approved Resolution No. R-2026-19, which annexed 229 parcels into the CFD. Since April 21, 2026, the City has received four (4) landowner petitions for annexations into the CFD as a result of new development.
FY 2026-27 Special Tax Rates
The CFD is subject to an Annual Escalation Factor beginning on July 1, 2015, which shall be the greater of five percent (5%) or the annual percentage increase, if any, of the Consumer Price Index for the twelve (12) months ending the preceding December 31. The index identified in the Rate and Method of Apportionment from 2014 was the All -Urban Consumers (CPI -U) for Los Angeles -Riverside -Orange County area. However, in January 2018, the Bureau of Labor and Statistics split the index geographically into a Los Angeles -Long Beach - Anaheim area and a Riverside -San Bernardino -Ontario area. The City has determined that the Los Angeles -Long Beach -Anaheim index is the most appropriate index as it includes both Los Angeles and Orange Counties. The CPI for the 12 months ending the preceding December 31, 2025 was 3.0%. Therefore, the special tax rates are being increased by 5% as allowed. The adjusted special tax rates for FY 2026-27 are summarized below:
2 Land Use Type
Single -Family Residential Property
Multi -Family Residential Property
FY 2026-27 Special Tax Rate
$410.22 per residential unit
$309.95 per residential unit
This item recommends that the City Council adopt Resolution Nos. R-2026-46 and R-2026-47 to annex properties into the CFD and set the levy of the annual special tax, respectively, for CFD 2014-01 for FY 2026-27.
Financial Summary:
There is no General Fund impact as a result of this special tax levy for public safety services.
If the recommended actions are approved, a total of 471 parcels will be assessed at the adjusted special tax rates. The 471 assessed parcels will generate about $316,992 in assessment revenue. All revenue will be allocated to the Public Safety CFD 2014-01 Fund No. 216 (216-90000-4208).
Attachments
Attachment 1 - R-2026-46
Attachment 1 - Exhibit B
Attachment 1 - Exhibit C
Attachment 2 - R-2026-47
Attachment 3 - Assessment Roll
3 RESOLUTION NO. R-2026-46
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
PLACENTIA, CALIFORNIA, ORDERING THE
ANNEXATION OF TERRITORY TO ITS COMMUNITY
FACILITIES DISTRICT NO. 2014-01 (PUBLIC SERVICES)
(ANNEXATION 2026-02) AND APPROVING THE
AMENDED MAP FOR SAID DISTRICT
A. Recitals.
(i) The City Council of the City of Placentia ("City Council"), by adoption of Resolution No. 2014-10, established the City's Community Facilities District No. 2014-01 (Public 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. 0-2014-03, levied an annual special tax against all non-exempt parcels of real property within the District ("Special Tax") to fund public safety services within the District. (iii) The City Council, by adoption of Resolution No. 2014-04, designated all territory within the City of Placentia to be a Future Annexation Area for the District. (iv) Pursuant to Resolution No. 2014-04, 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 property ("Parcels") sought to be annexed to the District are listed in Exhibit "A" attached hereto and incorporated herein by reference. The landowners of the Parcels have submitted to the City petitions unanimously requesting and approving annexation of those Parcels ("Annexation Parcels") to the District. (vi) A boundary map entitled "Amended Map No. 2026-02 of Community Facilities District No. 2014-01 of the City of Placentia, County of Orange, State of California", showing the extent of the proposed annexation, is attached hereto as Exhibit "B" to this Resolution and incorporated herein by reference ("Boundary Map"). (vii) The City Council desires to annex the Annexation Parcels to the District.
B. Resolution.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PLACENTIA, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:
Resolution No. R-2026-46
4 1. Recitals. The above recitals are all true and correct and are herein incorporated.
2. Special Election. A special election was held on June 16, 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 "C" and incorporated herein by reference.
4. Description of Services. The following is a general description of the services provided in the CFD:
Public Safety Services: Police protection services and fire protection and suppression services, including but not limited to (i) the costs of contracting services, (ii) equipment, vehicles, ambulances and paramedics, fire apparatus, supplies, (iii) the salaries and benefits of City staff that directly provide police protection services and fire protection and suppression services and other services as defined herein, respectively, and (iv) City overhead costs associated with providing such services within the District.
5. Amended Boundary Map. The Boundary Map attached hereto as Exhibit "B" 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 the City Clerk to prepare a notice of special tax lien and that it be recorded pursuant to Section 3117.5 of the Streets and Highways Code with respect to the Annexation Parcel associated with the Boundary Map.
7. Severabilitv. 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.
Resolution No. R-2026-46
5 9. The Mayor shall sign this Resolution, and the City Clerk shall attest and certify to the passage and adoption thereof.
APPROVED and ADOPTED this 16th day of June 2026
Chad P. Wanke, Mayor
ATTEST:
Robert S. McKinnell, City Clerk
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 16th day of June 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: List of Proposed CFD 2014-01 Annexations
Exhibit B: Amended Map No. 2026-02
Exhibit C: Rate and Method of Apportionment for Community Facilities District No. 2014-01 (Public Services)
Resolution No. R-2026-46
6 EXHIBIT A
Annexation Parcels
List of Proposed CFD 2014-01 Annexations
APN
336-291-37
339-331-20
336-423-02
339-364-04
Resolution No. R-2026-46
7 EXHIBIT B
Amended Map No. 2026-02
Resolution No. R-2026-46
8 EXHIBIT C
RATE AND METHOD OF APPORTIONMENT FOR
COMMUNITY FACILITIES DISTRICT NO. 2014-01
(PUBLIC SERVICES)
Resolution No. R-2026-46
9 Exhibit B
CFD 2014-01 Parcel Map
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410
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10 Proposed 2026-02 Annexations to CFD 2014-01
N
11 RATE AND METHOD OF APPORTIONMENT OF
SPECIAL TAX
CITY OF PLACENTIA
COMMUNITY FACILITIES DISTRICT NO. 2014-01
(PUBLIC SERVICES)
A Special Tax as hereinafter defined shall be levied on all Assessor's Parcels within the City of Placentia Community Facilities District No. 2014-01 (Public Services), ("CFD No. 2014-01"), other than Assessor's Parcels classified as Exempt Property as defined herein, and collected each Fiscal Year commencing in Fiscal Year 2014-2015, in an amount determined by the CFD Administrator through the application of the procedures described below. All of the real property within CFD No. 2014-01, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent, and in the manner herein provided, including property subsequently annexed to CFD No. 2014-01, unless a separate Rate and Method of Apportionment of Special Tax is adopted for the annexation area.
A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
"Acre or Acreage" means the land area of an Assessor's Parcel, expressed in acres, 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 Subdivision Map, other final map, other parcel map, other condominium plan, or functionally equivalent map or instrument recorded in the Office of the Country Recorder. The square footage of an Assessor's Parcel is equal to the Acreage multiplied by 43,560.
"Act" means the Mello -Roos Communities Facilities Act of 1982 as amended, being Chapter
2.5, Part 1, Division 2 of Tide 5 of the Government Code of the State of California. "Administrative Expenses" means the following actual or reasonably estimated expenses related to the administration of FD No. 2014-01: the costs of determining the amount of the levy of Special Taxes, the collection of Special Taxes, including the expenses of collecting delinquencies and pursuing foreclosures, the payment of a proportional share of salaries and benefits of any City employee and City overhead whose duties are directly related to the administration of CFD No. 2014-01, fees and expenses for counsel, audits, costs associated with responding to public inquiries regarding CFD No. 2014-01, and any and all other costs incurred in connection with the administration of CFD No. 2014-01. "Annual Escalation Factor" means the greater of five percent (5%) or the annual percentage increase, if any, of the All Urban Consumers Consumer Price Index ("CPI").
The annual CPI used shall be for the area of Los Angeles — Riverside — Orange County, CA as determined by the Bureau of Labor Statistics for the twelve (12) months ending the preceding December 31.
"Assessor's Parcel" means a Condominium lot, 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.
"Base Year" means Fiscal Year beginning July 1, 2014 and ending June 30, 2015.
W(LLDAN I 1
CFD No. 2014-01
Financial Services
ATTACHMENT 2
EXHIBIT B
12 "Boundary Map" means the map of the boundaries of CFD No. 2014-01 recorded on January 21, 2014 in the Orange County Recorder's Office in Book 94, Pages 46, of Maps of Assessments and Community Facilities Districts (instrument number 2014-24969), as the same may be amended by annexation from time to time hereafter. "Building Permit" means a permit issued for new construction of a residential dwelling. For purposes of this definition, `Building Permit" shall not include permits for construction or installation of retaining walls, grading, utility improvements, or other such improvements not intended for human habitation.
"CFD Administrator" means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement for Services and providing for the levy and collection of the Special Taxes for CFD No. 2014-01.
"CFD No. 2014-01" means City of Placentia Community Facilities District No. 2014-01 (Public Services) established by the City Council under the Act. "City" means the City of Placentia.
"City Council" means the Council of the city of Placentia, acting as the legislative body of CFD No. 2014-01.
"Condominium" means an estate in real property consisting of an undivided interest in common in a portion of a parcel of real property together with a separate interest in space in a residential, industrial or commercial building on such real property, such as an apartment, office or store. A condominium may include in addition a separate interest in other portions of such real property. Such estate may, with respect to the duration of its enjoyment, be either:
(1) An estate of inheritance or perpetual estate;
(2) An estate for life; or
(3) An estate for years, such as a leasehold or a sublease hold. "County" means the County of Orange.
"Developed Property" means an Assessor's Parcel of Taxable Property for which a Building Permit was issued on or before June 1 preceding the Fiscal Year for which Special Taxes are being levied.
"Developed Residential Property" means an Assessor's Parcel of Taxable Property for which a Building Permit was issued on or before June 1 preceding the Fiscal Year for which Special Taxes are being levied and which Building Permit was issued for purposes of constructing one or more Residential Unit(s).
"Exempt Property" means all Assessor's Parcels within CFD No. 2014-01 that are exempt from the Special Taxes pursuant to law or Section F herein. "Final Map" means an Assessor's Parcel Map, a Final Subdivision Map, condominium plan, lot line adjustment, or any other map functionally considered to be an equivalent development map that has been recorded in the Office of the County Recorder. "Final Subdivision Map" means a subdivision of property creating single family residential buildable Lots by recordation of a final subdivision map or parcel map pursuant to the Subdivision Map Act (California Government Code § 66410, et seq.), or recordation of a condominium plan pursuant to California Civil Code § 1352, that creates individual Lots or condominium lots for which building permits may be issued without further subdivision and is recorded prior to June 1 preceding the Fiscal Year in which the Special Tax is being levied. "Fiscal Year" means the period commencing on July 1 of any year and ending the following June 30.
yi WI LLDAN I 2 CFD No. 2014-01
Financial Services ATTACHMENT 2
13 "Future Annexation Area" means the areas designated for potential future annexation to CFD No. 2014-01 as shown in the "Map of Proposed Boundaries of City of Placentia Future Annexation Area of Community Facilities District No. 2014-01 (Public Services)" recorded and on file with the Orange County Recorder's Office.
"Land Use Type" means any of the land use types listed in Table 1 below. "Lot" means property within a Final Map identified by a lot number or condominium number for which a Building Permit has been issued or may be issued. "Maximum Special Tax" means the maximum Special Tax determined in accordance with Section C, which may be levied in any Fiscal Year on an Assessor's Parcel of Taxable Property. "Multi -Family Residential Property" or "MFR Property" means all Assessor's Parcels of Developed Property for which a Building Permit has been issued for purposes of constructing a residential structure consisting of five (5) or more residential units that share common walls, including, but not limited to, condominiums, and apartment units. "Property Owner Association Property" means for each Fiscal Year any property within the boundaries of CFD 2014-01 that was owned by, or irrevocably dedicated as indicated in an instrument recorded with the County Recorder to, a property owner association, including any master or sub -association, as of June 1.
"Proportionately" means in a manner such that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Assessor's Parcels within each Land Use Type. "Public Property" means any property that is owned by, dedicated or irrevocably dedicated to a city, the federal government, the State of California, the County, or any other public agency (each, a "Public Entity"); provided, however, that if any such property is leased by such a Public Entity to a private entity and is thereby subject to taxation pursuant to § 53340.1 of the Act, such leasehold estate shall be classified and taxed according to the use thereof. "Residential Property" means all Assessor's Parcels of Developed Property within CFD No. 2014-01 for which a Building Permit has been issued for purposes of constructing one or more Residential Unit(s).
"Residential Unit" means any residence in which a person or persons may live, which is not considered to be used for non-residential purposes.
"Services" means those authorized services that may be funded by CFD No. 2014-01 pursuant to the Act, as amended, including, without limitation, those services authorized to be funded by CFD No. 2014-01 as set forth in the documents adopted by the City Council at the time CFD No. 2014-01 was formed.
"Single -Family Residential Property" or "SFR Property" means an Assessor's Parcel classified as Developed Property for which a Building Permit(s) has been issued for purposes of constructing one or more single-family residential dwelling units including residential structures or Condominium structures that consist of 4 or fewer units which share common walls. "Special Tax" means the special tax authorized to be levied within CFD No. 2014-01 pursuant to the Act to fund the Special Tax Requirement.
"Special Tax Requirement" means the amount, as determined by the CFD Administrator, for any Fiscal Year to: (i) pay the costs of providing the Services during such Fiscal Year, (ii) pay Administrative Expenses associated with the Special Tax, (iii) establish or replenish any operational reserve fund established for Services, (iv) pay incidental expenses related to the Services as authorized pursuant to the Act, (v) fund an amount equal to a reasonable estimate WWILLDAN ! 3 CFD No. 2014-01
Finsnolai Services ATTACHMENT 2
14 of delinquencies expected to occur in the Fiscal Year in which the Special Tax will be levied ("Estimated Special Tax Delinquency Amount") and (vi) fund the shortfall, if any, in the Special Tax revenues collected in the preceding Fiscal Year necessary to fund the Special Tax Requirement for Services for such Fiscal Year where such shortfall resulted from delinquencies in the payment of Special Taxes in such Fiscal Year that exceeded the Estimated Special Tax Delinquency Amount included in the Special Tax Requirement for Services for such Fiscal Year.
"Taxable Property" means all Assessor's Parcels that are not exempt from the Special Tax pursuant to law or Section F.
"Undeveloped Property" means an Assessor's Parcel of Taxable Property for which a Building Permit has not been issued on or before June 1 preceding the Fiscal Year for which Special Taxes are being levied.
B. CLASSIFICATION OF ASSESSOR'S PARCELS
Each Fiscal Year, beginning with Fiscal Year 2014-2015, using the definitions above, each Assessor's Parcel within CFD 2014-01 shall be classified by the CFD Administrator as Taxable Property or Exempt Property. In addition, each such Fiscal Year, each Assessor's Parcel of Taxable Property shall be further classified by the CFD Administrator as Developed Property or Undeveloped Property. Developed Property shall be further classified as Single -Family Residential Property or Multi -Family Residential Property. Commencing with Fiscal Year 2014-2015 and for each subsequent Fiscal Year, Developed Residential Property shall be subject to the levy of Special Taxes pursuant to Section C below.
C. MAXIMUM ANNUAL SPECIAL TAXES
1. Developed Residential Property
Each Fiscal Year commencing in Fiscal Year 2014-2015, each Assessor's Parcel of Developed Residential Property shall be subject to the Special Tax. The Maximum Special Tax for Developed Residential Property for Fiscal Year 2014-2015 is shown below in Table
1. TABLE 1
DEVELOPED RESIDENTIAL PROPERTY
MAXIMUM SPECIAL TAX RATES
Land Use Type
Maximum
Special Tax
Residential
SFR Property $225 per Residential Unit
MFR Property $170 per Residential Unit
For each subsequent Fiscal Year following the Base Year, the Maximum Special Tax rate shall be increased from the Maximum Special Tax rate in effect for the prior Fiscal Year by the Annual Escalation Factor.
VWILLDAN I 4 CFD No. 2014-01
Financial Sen+iaas ATTACHMENT 2
15 2. Annexed Property
Each Fiscal Year commencing in Fiscal Year 2014-2015, each Assessor's Parcel of Developed Residential Property that has been annexed into CFD 2014-01 shall be subject to the prevailing Special Tax in effect during the then current Fiscal Year and as determined by Section C.1 above.
3. Undeveloped Property
Each Fiscal Year commencing in Fiscal Year 2014-2015, each Assessor's Parcel classified as Undeveloped Property shall be exempt from the levy of the Special Tax
4. Exempt Property
No Special Tax shall be levied on Exempt Property as defined in Section F.
For each Fiscal Year, if the use or ownership of an Assessor's Parcel or Exempt Property changes so that such Assessor's Parcel is no longer classified as one of the uses set forth in Section F, therefore making such Assessor's Parcel no longer eligible to be classified as Exempt Property, such Assessor's Parcel shall be deemed to be Taxable Property and shall be taxed pursuant to the provisions of Section C.
D. METHOD OF APPORTIONMENT OF SPECIAL TAX
Commencing in Fiscal Year 2014-2015 and for each subsequent Fiscal Year, the CFD Administrator shall levy the Special Tax on all Taxable Property of CFD No. 2014-01 until the total amount of Special Tax levied equals the Special Tax Requirement. The Special Tax shall be levied Proportionately on each Assessor's Parcel of Developed Property within CFD No. 2014-01 up to 100% of the applicable Maximum Special Tax to satisfy the Special Tax Requirement.
Notwithstanding any provision of this Section D to the contrary, under no circumstances will the Special Tax levied against any Assessor's Parcel of Developed Property that is classified as Residential Property be increased by more than ten percent (10%) per Fiscal Year as a consequence of delinquency or default in the payment of Special Taxes by the owner of any other Assessor's Parcel, excluding therefrom the increased amount levied pursuant to the Annual Escalation Factor.
E. PREPAYMENT OF SPECIAL TAX
The Special Tax shall be levied in perpetuity for the purpose of financing ongoing authorized services and therefore may not be prepaid.
F. EXEMPTIONS
The City Council shall classify as Exempt Property: (i) Public Property, (ii) Property Owner Association Property, (iii)Assessor's Parcels with public or utility easements making impractical their utilization for other than the purposes set forth in the easement, including but not limited to property designated for open space, trails, pathways, parks or park and recreation related facilities, (iv) property reasonably designated by the City or CFD Administrator as Exempt Property due to deed restrictions, conservation easement, or similar factors.
VirWl LLDAN ! 5 CFD No. 2014-01
Financial Services
ATTACHMENT 2
16 G. APPEALS
Any property owner claiming that the amount or application of the Special Tax is not correct may file a written notice of appeal with the CFD Administrator not later than twelve months after having paid the first installment of the Special Tax that is disputed. The CFD Administrator shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and rule on the appeal. If the decision of the CFD Administrator requires that the Special Tax for an Assessor's Parcel be modified or changed in favor of the property owner, a cash refund shall not be made but an adjustment shall be made to the Special Tax on that Assessor's Parcel in the subsequent Fiscal Year(s) to compensate for the overpayment of the Special Tax.
H. MANNER OF COLLECTION
The annual Special Taxes shall be collected in the same manner and at the same time as ordinary ad valorem property taxes, provided, however, that the Special Taxes may be billed and collected at a different time or in a different manner if necessary to meet the financial obligations of CFD No. 2014-01.
WI LLDAN 6 CFD No. 2014-01
Financial Services
• ATTACHMENT 2
17 RESOLUTION NO. R-2026-47
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
PLACENTIA, CALIFORNIA, SETTING THE LEVY OF AN
ANNUAL SPECIAL TAX FOR COMMUNITY FACILITIES
DISTRICT NO. 2014-01 (PUBLIC SERVICES) FOR FISCAL
YEAR 2026-27
A. Recitals.
(i) The City Council of the City of Placentia ("City Council"), has initiated proceedings, held a public hearing, conducted an election and received a favorable vote from qualified electors to authorize the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and provisions of the "Mello -Roos Community Facilities Act of 1982", being Chapter 2.5, Part 1, Division 2, Title 5 of the California Government Code ("Act") denominated COMMUNITY FACILITIES DISTRICT NO. 2014-01 (Public Services) ("District).
(ii) The City Council, by adoption of Ordinance No. 2014-03 ("Ordinance") as authorized by § 53340 of the California Government Code, has authorized the levy of special taxes within the District to finance the authorized service in accordance with the Rate and Method of Apportionment of the Special Tax ("RMA") set forth in Exhibit "B" to the Resolution of Formation, which is on file in the office of the City Clerk and incorporated by reference herein.
(iii) California Government Code § 53340 provides that the City Council may provide, by resolution, for the levy of the special tax in the current tax year or future tax years at the same rate or at a lower rate than the rate provided by the Ordinance, if the resolution is adopted and a certified list of all parcels subject to the special tax levy including the amount of the tax to be levied on each parcel for the applicable tax year, is filed by the Clerk or other official designated by the legislative body with the county auditor on or before the 10th day of August of that tax year.
(iv) The RMA provides for an annual escalation factor of the greater of five percent (5%) or the annual percentage increase, if any, of the All Urban Consumers Consumer Price Index ("CPI") for the Los Angeles — Riverside — Orange County, CA area as determined by the Bureau of Labor Statistics for the twelve (12) months ending the preceding December 31, 2025.
(v) The All Urban Consumers Consumer Price Index ("CPI") for the Los Angeles—Long Beach -Anaheim, CA area (part of the former Los Angeles -Riverside - Orange County, CA area) as determined by the Bureau of Labor Statistics for the twelve (12) months ending the preceding December 31, 2025 was 3.0%.
Resolution No. R-2026-47
18 B. Resolution.
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF PLACENTIA, CALIFORNIA, DOES HEREBY RESOLVE AS FOLLOWS:
1. The facts set forth in the Recitals, Part A of this Resolution, are true and correct.
2. This City Council does hereby find and determine as follows:
A. The annual escalation for FY 2026-27 shall be 5%.
B. The City Council hereby levies a special tax within the District for Fiscal Year 2026-27 at the rate of $410.22 per residential unit for single-family residential property and $309.95 per residential unit for multi -family residential property.
C. The CFD Administrator herby is authorized and directed to file with the County Auditor on or before the 10th day of August a certified copy of this Resolution accompanied by a list of all parcels subject to the special tax levy with the taxes to be levied on each parcel based on the 2026-27 special tax rates set forth in Part B of this Resolution.
D. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall be subject to the same penalties and same procedure and sale in cases of any delinquency for ad valorem taxes, and the Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in collecting any said special tax.
E. The County Auditor is hereby directed to enter in the next County assessment roll on which taxes will become due, opposite each lot or parcel of land affected, in a space marked "Public Services Special Tax" or by any other suitable designation, the installment of the special tax.
F. The County Auditor shall, at the close of the tax collection period, promptly render to the District a detailed report showing the amount and/or amounts of such special tax installments, interest, penalties, and percentages so collected and from what property collected, and also provide a statement of any percentages retained for the expense of making any such collection.
G. This Resolution shall become effective upon its adoption.
H. The Mayor shall sign this Resolution, and the City Clerk shall attest and certify to the passage and adoption thereof.
Resolution No. R-2026-47
19 APPROVED and ADOPTED this 16th day of June 2026
Chad P. Wanke, Mayor
ATTEST:
Robert S. McKinnell, City Clerk
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 16th day of June 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
Resolution No. R-2026-47
20 Tax Type APN Assessment Amount Tax Type APN Assessment Amount R1 336-042-12 $ 410.22 R1 339-021-29 $ 410.22
R1 336-192-14 $ 410.22 R1 339-041-28 $ 410.22
R1 336-323-04 $ 410.22 R1 339-321-05 $ 410.22
R1 336-393-21 $ 410.22 R1 339-354-19 $ 410.22
R1 336-413-14 $ 410.22 R1 341-422-09 $ 410.22
R1 336-451-44 $ 410.22 R1 336-322-33 $ 410.22
R1 336-483-25 $ 410.22 R1 336-121-27 $ 410.22
R1 339-043-10 $ 410.22 R1 336-432-35 $ 410.22
R1 339-355-04 $ 410.22 R1 344-163-21 $ 410.22
R1 339-364-18 $ 410.22 R1 339-042-04 $ 410.22
R1 339-381-14 $ 410.22 R1 339-022-09 $ 410.22
R1 340-035-01 $ 410.22 R1 339-322-38 $ 410.22
R1 340-035-02 $ 410.22 R1 344-142-04 $ 410.22
R1 340-035-03 $ 410.22 R1 344-121-13 $ 410.22
R1 340-035-04 $ 410.22 R1 340-145-21 $ 410.22
R1 340-035-05 $ 410.22 R1 339-121-24 $ 410.22
R1 340-035-06 $ 410.22 R1 339-322-32 $ 410.22
R1 340-035-07 $ 410.22 R1 344-162-29 $ 410.22
R1 340-035-08 $ 410.22 R1 339-331-03 $ 410.22
R1 340-035-09 $ 410.22 R1 344-124-08 $ 410.22
R1 340-035-10 $ 410.22 R1 340-481-39 $ 410.22
R1 340-035-11 $ 410.22 R1 346-181-44 $ 410.22
R1 340-035-12 $ 410.22 R1 336-182-08 $ 410.22
R1 340-035-13 $ 410.22 R1 344-153-14 $ 410.22
R1 340-035-14 $ 410.22 R1 346-181-52 $ 410.22
R1 340-035-15 $ 410.22 R1 339-313-02 $ 410.22
R1 340-035-16 $ 410.22 R1 336-491-05 $ 410.22
R1 340-035-17 $ 410.22 R1 344-162-08 $ 410.22
R1 340-035-18 $ 410.22 R1 339-042-11 $ 410.22
R1 340-035-19 $ 410.22 R1 340-145-45 $ 410.22
R1 340-035-20 $ 410.22 R1 340-351-23 $ 410.22
R1 340-035-21 $ 410.22 R1 336-451-07 $ 410.22
R1 340-035-22 $ 410.22 R1 336-051-08 $ 410.22
R1 340-035-23 $ 410.22 R1 346-172-11 $ 410.22
R1 340-035-24 $ 410.22 R1 339-345-17 $ 410.22
R1 340-035-25 $ 410.22 R1 344-157-13 $ 410.22
R1 340-035-26 $ 410.22 R1 336-391-11 $ 410.22
R1 340-035-27 $ 410.22 R1 336-423-08 $ 410.22
R1 340-035-28 $ 410.22 R1 336-404-03 $ 410.22
R1 340-035-29 $ 410.22 R1 340-241-08 $ 410.22
R1 340-035-30 $ 410.22 R1 336-423-01 $ 410.22
R1 340-035-31 $ 410.22 R1 346-331-36 $ 309.95
R1 340-035-32 $ 410.22 R1 346-331-37 $ 309.95
21 R1 340-035-33 $ 410.22 R1 939-150-07 $ 309.95
R1 340-035-34 $ 410.22 R1 939-150-08 $ 309.95
R1 340-035-35 $ 410.22 R1 939-150-09 $ 309.95
R1 340-035-36 $ 410.22 R1 939-150-10 $ 309.95
R1 340-035-37 $ 410.22 R1 939-150-11 $ 309.95
R1 340-035-38 $ 410.22 R1 939-150-12 $ 309.95
R1 340-035-39 $ 410.22 R1 939-150-13 $ 309.95
R1 340-035-40 $ 410.22 R1 939-150-14 $ 309.95
R1 340-035-41 $ 410.22 R1 939-150-15 $ 309.95
R1 340-035-42 $ 410.22 R1 939-150-16 $ 309.95
R1 340-035-43 $ 410.22 R1 939-150-17 $ 309.95
R1 340-035-44 $ 410.22 R1 939-150-18 $ 309.95
R1 340-035-45 $ 410.22 R1 939-150-19 $ 309.95
R1 340-035-46 $ 410.22 R1 939-150-20 $ 309.95
R1 340-035-47 $ 410.22 R1 939-150-21 $ 309.95
R1 340-035-48 $ 410.22 R1 939-150-22 $ 309.95
R1 340-035-49 $ 410.22 R1 336-485-09 $ 410.22
R1 340-035-50 $ 410.22 R1 346-181-12 $ 410.22
R1 340-035-51 $ 410.22 R1 339-181-03 $ 309.95
R1 340-035-52 $ 410.22 R1 336-581-75 $ 410.22
R1 340-035-53 $ 410.22 R1 336-413-11 $ 410.22
R1 340-035-54 $ 410.22 R1 336-151-19 $ 410.22
R1 340-035-55 $ 410.22 R1 340-092-09 $ 410.22
R1 340-035-56 $ 410.22 R1 346-173-11 $ 410.22
R1 340-035-57 $ 410.22 R1 336-463-04 $ 410.22
R1 340-035-58 $ 410.22 R1 346-181-02 $ 410.22
R1 340-035-59 $ 410.22 R1 341-503-33 $ 410.22
R1 340-035-60 $ 410.22 R1 341-503-34 $ 410.22
R1 340-035-61 $ 410.22 R1 341-503-35 $ 410.22
R1 340-035-62 $ 410.22 R1 341-503-32 $ 410.22
R1 340-035-63 $ 410.22 R1 341-503-36 $ 410.22
R1 340-035-64 $ 410.22 R1 341-503-37 $ 410.22
R1 340-035-65 $ 410.22 R1 341-503-38 $ 410.22
R1 340-035-66 $ 410.22 R1 341-503-39 $ 410.22
R1 340-035-67 $ 410.22 R1 341-503-40 $ 410.22
R1 340-035-68 $ 410.22 R1 341-503-55 $ 410.22
R1 340-035-69 $ 410.22 R1 939-43-201 $ 309.95
R1 340-035-70 $ 410.22 R1 939-43-202 $ 309.95
R1 340-035-71 $ 410.22 R1 939-43-203 $ 309.95
R1 340-035-72 $ 410.22 R1 939-43-204 $ 309.95
R1 340-035-73 $ 410.22 R1 939-43-205 $ 309.95
R1 340-035-74 $ 410.22 R1 939-43-206 $ 309.95
R1 340-035-75 $ 410.22 R1 939-43-207 $ 309.95
R1 340-035-76 $ 410.22 R1 939-43-208 $ 309.95
22 R1 340-035-77 $ 410.22 R1 939-43-209 $ 309.95
R1 340-035-78 $ 410.22 R1 939-43-210 $ 309.95
R1 340-145-11 $ 410.22 R1 939-43-211 $ 309.95
R1 341-493-33 $ 410.22 R1 939-43-212 $ 309.95
R1 346-172-33 $ 410.22 R1 939-43-213 $ 309.95
R1 346-172-34 $ 410.22 R1 939-43-214 $ 309.95
R1 346-181-45 $ 410.22 R1 939-43-215 $ 309.95
R1 932-54-201 $ 410.22 R1 939-43-216 $ 309.95
R1 932-54-202 $ 410.22 R1 939-43-217 $ 309.95
R1 932-54-203 $ 410.22 R1 939-43-218 $ 309.95
R1 932-54-204 $ 410.22 R1 939-43-219 $ 309.95
R1 932-54-205 $ 410.22 R1 939-43-220 $ 309.95
R1 932-54-206 $ 410.22 R1 939-43-221 $ 309.95
R1 932-54-207 $ 410.22 R1 939-43-222 $ 309.95
R1 932-54-208 $ 410.22 R1 939-43-223 $ 309.95
R1 932-54-209 $ 410.22 R1 939-43-224 $ 309.95
R1 932-54-210 $ 410.22 R1 939-43-225 $ 309.95
R1 932-54-211 $ 410.22 R1 939-43-226 $ 309.95
R1 932-54-212 $ 410.22 R1 939-43-227 $ 309.95
R1 932-54-213 $ 410.22 R1 939-43-228 $ 309.95
R1 932-54-214 $ 410.22 R1 939-43-229 $ 309.95
R1 932-54-215 $ 410.22 R1 939-43-230 $ 309.95
R1 932-54-216 $ 410.22 R1 939-43-231 $ 309.95
R1 932-54-217 $ 410.22 R1 939-43-232 $ 309.95
R1 932-54-218 $ 410.22 R1 939-43-233 $ 309.95
R1 932-54-219 $ 410.22 R1 939-43-234 $ 309.95
R1 932-54-220 $ 410.22 R1 939-43-235 $ 309.95
R1 932-54-221 $ 410.22 R1 939-43-236 $ 309.95
R1 932-54-222 $ 410.22 R1 939-43-237 $ 309.95
R1 932-54-223 $ 410.22 R1 939-43-238 $ 309.95
R1 932-54-224 $ 410.22 R1 939-43-239 $ 309.95
R1 932-54-225 $ 410.22 R1 939-43-240 $ 309.95
R1 932-54-226 $ 410.22 R1 939-43-241 $ 309.95
R1 932-54-227 $ 410.22 R1 939-43-242 $ 309.95
R1 932-54-228 $ 410.22 R1 939-43-243 $ 309.95
R1 932-54-229 $ 410.22 R1 939-43-244 $ 309.95
R1 932-54-230 $ 410.22 R1 939-43-245 $ 309.95
R1 932-54-231 $ 410.22 R1 939-43-246 $ 309.95
R1 932-54-232 $ 410.22 R1 939-43-247 $ 309.95
R1 932-54-233 $ 410.22 R1 939-43-248 $ 309.95
R1 932-54-235 $ 410.22 R1 939-43-249 $ 309.95
R1 932-54-236 $ 410.22 R1 939-43-250 $ 309.95
R1 932-54-237 $ 410.22 R1 939-43-251 $ 309.95
R1 932-54-238 $ 410.22 R1 939-43-252 $ 309.95
23 R1 932-54-239 $ 410.22 R1 939-43-253 $ 309.95
R1 932-54-240 $ 410.22 R1 939-43-254 $ 309.95
R1 932-54-241 $ 410.22 R1 939-43-255 $ 309.95
R1 932-54-242 $ 410.22 R1 939-43-256 $ 309.95
R1 932-54-243 $ 410.22 R1 939-43-257 $ 309.95
R1 932-54-244 $ 410.22 R1 939-43-258 $ 309.95
R1 932-54-245 $ 410.22 R1 939-43-259 $ 309.95
R1 932-54-246 $ 410.22 R1 939-43-260 $ 309.95
R1 932-54-247 $ 410.22 R1 939-43-261 $ 309.95
R1 932-54-248 $ 410.22 R1 939-43-262 $ 309.95
R1 932-54-249 $ 410.22 R1 939-43-263 $ 309.95
R1 932-54-250 $ 410.22 R1 939-43-264 $ 309.95
R1 932-54-251 $ 410.22 R1 939-43-265 $ 309.95
R1 932-54-252 $ 410.22 R1 939-43-266 $ 309.95
R1 932-54-253 $ 410.22 R1 939-43-267 $ 309.95
R1 932-54-254 $ 410.22 R1 939-43-268 $ 309.95
R1 932-54-255 $ 410.22 R1 939-43-269 $ 309.95
R1 932-54-256 $ 410.22 R1 939-43-270 $ 309.95
R1 932-54-257 $ 410.22 R1 939-43-271 $ 309.95
R1 932-54-258 $ 410.22 R1 939-43-272 $ 309.95
R1 932-54-259 $ 410.22 R1 939-43-273 $ 309.95
R1 932-54-260 $ 410.22 R1 939-43-274 $ 309.95
R1 932-73-635 $ 410.22 R1 939-43-275 $ 309.95
R1 932-73-636 $ 410.22 R1 939-43-276 $ 309.95
R1 932-73-637 $ 410.22 R1 939-43-277 $ 309.95
R1 932-73-638 $ 410.22 R1 939-43-278 $ 309.95
R1 932-73-639 $ 410.22 R1 939-43-279 $ 309.95
R1 932-73-640 $ 410.22 R1 939-43-280 $ 309.95
R1 932-73-641 $ 410.22 R1 939-43-281 $ 309.95
R1 932-73-642 $ 410.22 R1 939-43-282 $ 309.95
R1 932-73-643 $ 410.22 R1 939-43-283 $ 309.95
R1 932-73-644 $ 410.22 R1 939-43-284 $ 309.95
R1 341-521-01 $ 410.22 R1 939-43-285 $ 309.95
R1 341-521-02 $ 410.22 R1 939-43-286 $ 309.95
R1 341-521-03 $ 410.22 R1 939-43-287 $ 309.95
R1 341-521-04 $ 410.22 R1 939-43-288 $ 309.95
R1 341-521-05 $ 410.22 R1 939-43-289 $ 309.95
R1 341-521-06 $ 410.22 R1 939-43-290 $ 309.95
R1 341-521-07 $ 410.22 R1 939-43-291 $ 309.95
R1 341-521-08 $ 410.22 R1 939-43-292 $ 309.95
R1 341-521-09 $ 410.22 R1 939-43-293 $ 309.95
R1 341-521-10 $ 410.22 R1 939-43-294 $ 309.95
R1 341-521-11 $ 410.22 R1 939-43-295 $ 309.95
R1 341-521-12 $ 410.22 R1 939-43-296 $ 309.95
24 R1 341-521-13 $ 410.22 R1 939-43-297 $ 309.95
R1 341-521-14 $ 410.22 R1 939-43-298 $ 309.95
R1 341-521-15 $ 410.22 R1 939-43-299 $ 309.95
R1 341-521-16 $ 410.22 R1 939-43-300 $ 309.95
R1 341-521-17 $ 410.22 R1 939-43-301 $ 309.95
R1 341-521-18 $ 410.22 R1 939-43-302 $ 309.95
R1 341-521-19 $ 410.22 R1 939-43-303 $ 309.95
R1 341-521-20 $ 410.22 R1 939-43-307 $ 309.95
R1 341-521-21 $ 410.22 R1 939-43-308 $ 309.95
R1 341-521-22 $ 410.22 R1 939-43-309 $ 309.95
R1 341-521-23 $ 410.22 R1 939-43-310 $ 309.95
R1 341-521-24 $ 410.22 R1 939-43-311 $ 309.95
R1 341-521-25 $ 410.22 R1 939-43-312 $ 309.95
R1 341-521-26 $ 410.22 R1 939-43-313 $ 309.95
R1 341-521-27 $ 410.22 R1 939-43-314 $ 309.95
R1 341-521-28 $ 410.22 R1 939-43-315 $ 309.95
R1 341-521-29 $ 410.22 R1 939-43-317 $ 309.95
R1 341-521-30 $ 410.22 R1 939-43-318 $ 309.95
R1 341-521-31 $ 410.22 R1 939-43-319 $ 309.95
R1 341-521-32 $ 410.22 R1 939-43-320 $ 309.95
R1 341-521-33 $ 410.22 R1 939-43-321 $ 309.95
R1 341-521-34 $ 410.22 R1 939-43-322 $ 309.95
R1 341-521-35 $ 410.22 R1 939-43-323 $ 309.95
R1 341-521-36 $ 410.22 R1 939-43-324 $ 309.95
R1 341-521-37 $ 410.22 R1 939-43-325 $ 309.95
R1 341-521-38 $ 410.22 R1 939-43-326 $ 309.95
R1 341-521-39 $ 410.22 R1 939-43-327 $ 309.95
R1 341-521-40 $ 410.22 R1 939-43-328 $ 309.95
R1 341-521-41 $ 410.22 R1 939-43-329 $ 309.95
R1 341-521-42 $ 410.22 R1 939-43-330 $ 309.95
R1 341-521-43 $ 410.22 R1 939-43-331 $ 309.95
R1 341-521-44 $ 410.22 R1 939-43-332 $ 309.95
R1 341-521-45 $ 410.22 R1 939-43-333 $ 309.95
R1 341-521-46 $ 410.22 R1 939-43-334 $ 309.95
R1 341-521-47 $ 410.22 R1 939-43-335 $ 309.95
R1 341-521-48 $ 410.22 R1 939-43-336 $ 309.95
R1 341-521-49 $ 410.22 R1 939-43-337 $ 309.95
R1 341-521-50 $ 410.22 R1 939-43-338 $ 309.95
R1 341-521-51 $ 410.22 R1 939-43-339 $ 309.95
R1 341-521-52 $ 410.22 R1 939-43-340 $ 309.95
R1 341-521-53 $ 410.22 R1 939-43-341 $ 309.95
R1 341-521-54 $ 410.22 R1 939-43-342 $ 309.95
R1 339-431-07 $ 129,557.14 R1 939-43-343 $ 309.95
R1 339-021-11 $ 410.22 R1 939-43-344 $ 309.95
25 R1 339-294-08 $ 410.22 R1 939-43-345 $ 309.95
R1 336-355-08 $ 410.22 R1 939-43-346 $ 309.95
R1 336-174-11 $ 410.22 R1 939-43-347 $ 309.95
R1 340-252-22 $ 410.22 R1 939-43-348 $ 309.95
R1 344-143-09 $ 410.22 R1 939-43-349 $ 309.95
R1 336-452-17 $ 410.22 R1 939-43-350 $ 309.95
R1 336-355-24 $ 410.22 R1 939-43-351 $ 309.95
R1 339-352-06 $ 410.22 R1 939-43-352 $ 309.95
R1 340-202-13 $ 410.22 R1 939-43-353 $ 309.95
R1 344-123-02 $ 410.22 R1 939-43-354 $ 309.95
R1 336-162-13 $ 410.22 R1 939-43-355 $ 309.95
R1 336-361-48 $ 410.22 R1 336-291-37 $ 410.22
R1 346-172-01 $ 410.22 R1 339-331-20 $ 410.22
R1 339-283-17 $ 410.22 R1 336-423-02 $ 410.22
R1 344-162-20 $ 410.22 R1 339-364-04 $ 820.44
R1 336-291-35 $ 410.22 R1 346-331-35 $ 5,889.05
R1 346-331-33 $ 6,199.00
26