July 16, 2024, Item #16DATE: TO: FROM: CONTACT: SUBJECT: Summary: AGENDA REPORT CityofPoway July 16, 2024 Honorable Mayor and Members of the City Council Brad Rosen, Interim Director of Finance -~ MehrnoushJamshidi, Finance Manager ~ (858) 668-4426 or [email protected] CITY COUNCIL Resolution Renewing the Fire Protection Special Tax to be Collected on the Property Tax Roll for Fiscal Year 2024-25 Consideration of a Resolution renewing the Fire Protection Special Tax to be collected on the property tax roll for Fiscal Year 2024-25. Recommended Action: It is recommended the City Council take public input, close the public hearing, and adopt the Resolution. Discussion: Annually, the City collects various taxes, fees, charges, and assessments on the property tax roll by following the San Diego County Auditor and Controller's procedures established for such collections. The composition of the taxes, fees, charges, and assessments varies slightly from year to year as the time span for the assessments expires or new areas and charges are added. The taxes, fees, charges, and assessments include: Fire Protection Special Tax; Weed Abatement; Lighting and Landscape Maintenance District Assessments; and Nuisance Abatement. To collect these items on the property tax roll, it is necessary to adopt a Resolution setting the charges and to authorize staff to transmit the information to the San Diego County Clerk of the Board of Supervisors, and Auditor and Controller. The following narrative explains the Fire Protection Special Tax to be collected via the San Diego County property tax roll. A parcel-specific listing of the amounts to be collected is on file in the City Clerk's Office. 1 of 3
July 16, 2024, Item #16Fire Protection Special Tax -Poway voters approved the Fire Protection Special Tax on June 17, 1997, which was codified as Poway Municipal Code Chapter 3.20 via Ordinance No. 476. As a special tax, the Fire Protection Special Tax can only be used to support fire protection services, including but not limited to the acquisition of equipment and the payment of personnel costs. To calculate the tax for each property for Fiscal Year 2024-25, the Fire Department assigned 207,709 points to 15,074 parcels. The tax rate of $3.12 per point is unchanged from Fiscal Year 2023-24. The estimated Fire Protection Special Tax to be collected for Fiscal Year 2024-25 is $648,039. For property tax roll purposes, a not-to-exceed amount of $700,000 is authorized by the Resolution (Attachment A). The higher amount is used in the Resolution to ensure that if further additions to the property tax roll are made, the authorized amount will not be exceeded. The amount per parcel is rounded to the nearest even whole cent. Parcels that are not listed on the property tax roll will be billed directly by the City. Environmental Review: This action is not subject to review under the California Environmental Quality Act (CEQA). Fiscal Impact: The Fire Protection Special Tax helps support fire protection services provided by the Fire Department. The Fire Department's total operating budget for Fiscal Year 2024-25 is $16,071,627 while the estimated Fire Protection Special Tax to be collected is $648,038, or 4% of the total budget. While the revenue can be used to offset all fire protection services, this revenue is specifically being used toward offsetting Fire Suppression division operating costs of $13,515,686 for Fiscal Year 2024-25. Expenses exceed the revenues to be collected through the Fire Protection Special Tax because the voter approved tax rate adopted in 1997 did not include an inflater. The Fire Protection Special Tax revenue estimate for Fiscal Year 1997-98 was $535,000 which helped support a Fiscal Year 1997-98 Fire Department budget of $3,193,860, or 16.75% of the total budget. In order for taxes, fees, and assessments to be collected on the property tax roll for Fiscal Year 2024-25, it is necessary for the City Council to adopt a Resolution authorizing this action. Public Notification: A Notice of Public Hearing was published in the Poway News Chieftain on Thursday,July 4, 2024, and Thursday, July 11, 2024. Attachments: A. Resolution Reviewed/Approved By: Assistant City Manager 2 of 3 Reviewed By: Alan Fenstermacher City Attorney Approved By: c~ City Manager
3 of 3 ATTACHMENT A
RESOLUTION NO. 24-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF POWAY, CALIFORNIA, RENEWING THE FIRE PROTECTION SPECIAL TAX TO BE COLLECTED ON THE PROPERTY TAX ROLLS FOR FISCAL YEAR 2024-25
WHEREAS, the residents of Poway approved a Fire Protection Special Tax in 1997; WHEREAS, the City Council of the City of Poway desires to have the Fire Protection Special Tax collected on the property tax roll; WHEREAS, pursuant to Poway Municipal Code 3.20.070 the City Clerk fixed the public hearing date as July 16, 2024 to adopt the Fire Protection Special Tax; and WHEREAS, following duly given notice, the City Council of the City of Poway did hold such public hearing, receiving, considering, and evaluating public comments.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Poway as follows:
SECTION 1: The not-to-exceed amount of $700,000 shall be collected on the property tax roll in the form of a Fire Protection Special Tax of $3.12 per point as authorized by Ordinance No. 476 of the City of Poway SECTION 2: The City Clerk is instructed to forward a certified copy of this Resolution to the Clerk of the Board of Supervisors and the Auditor and Controller of the County of San Diego.
PASSED, APPROVED AND ADOPTED at a Regular Meeting of the City Council of the City of Poway, California on the 16th day of July, 2024 by the following vote, to wit:
AYES:
NOES:
ABSTAINED:
ABSENT:
DISQUALIFIED:
______________________________
Steve Vaus, Mayor
ATTEST:
____________________________________ Carrie Gallagher, CMC, City Clerk July 16, 2024, Item #16