Agenda packet — Rancho Cordova City Council, December 15, 2025 (part 2 of 4)

TAX ZONE 5

TAX ZONE 5 – Maximum Special Taxes
On each January 1 st, th e Maximum Special Tax shall be increased by an amount equal to the percentage increase, if any, in the construction cost index for the San Francisco region for the prior 12-month period (December to December) as published in the Engineering News Record or o ther comparable source (for the next Fiscal Year).

MAXIMUM SPECIAL TAXES

ORDINARY USE PARCELS
(FISCAL YEAR 2022-23)

Tax
Zone
Fiscal Year In Which
Property Was Added to
CFD No. 2008-1
5 077-0420-001 and 077-0420-002 Mather Dev pending
Assessor’s Parcels Included
in Tax Zone *
Land Use Class Maximum Tax
Zone 5 SFDP > 1,200 SF Per Unit $523.21
SFDP ≤ 1,200 SF Per Unit $460.43
SFAP > 1,200 SF Per Unit $460.43
SFAP ≤ 1,200 SF Per Unit $366.24
MFP Per Unit $366.24
Micro-Unit Property Per Unit $244.28
Commercial Property Per Acre or SF
The Greater of $1,516.49 per Acre
or $0.1471 per SF
Hotel Property Per Acre or Unit
The Greater of $4,188.93 per Acre
or $88.77 per Unit
Industrial Property Per Acre or SF
The Greater of $346.22 per Acre or
$0.0547 per SF
Office Property Per Acre or SF
The Greater of $1,327.11 per Acre
or $0.1289 per SF
ITEM 15.5.

ATTACHMENT 3
Exhibit B to the Resolution

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AXIMUM SPECIAL TAXES

RESIDENTIAL ALLEY PARCELS
(FISCAL YEAR 2022-23)

MAXIMUM SPECIAL TAXES

DECORATIVE LIGHTING PARCELS
(FISCAL YEAR 2022-23)
Land Use Class Maximum Tax
Zone 5 SFDP > 1,200 SF Per Unit $722.03
SFDP ≤ 1,200 SF Per Unit $635.39
SFAP > 1,200 SF Per Unit $635.39
SFAP ≤ 1,200 SF Per Unit $505.43
MFP Per Unit $505.43
Micro-Unit Property Per Unit $337.12
Land Use Class Maximum Tax
Zone 5 SFDP > 1,200 SF Per Unit $562.46
SFDP ≤ 1,200 SF Per Unit $494.96
SFAP > 1,200 SF Per Unit $494.96
SFAP ≤ 1,200 SF Per Unit $393.72
MFP Per Unit $393.72
Micro-Unit Property Per Unit $262.61
Commercial Property Per Acre or SF
The Greater of $1630.24 per Acre
or $0.1581 per SF
Hotel Property Per Acre or Unit
The Greater of $4,503.09 per Acre
or $95.43 per Unit
Industrial Property Per Acre or SF
The Greater of $372.16 per Acre or
$0.0588 per SF
Office Property Per Acre or SF
The Greater of $1,426.62 per Acre
or $0.1385 per SF
ITEM 15.5.

ATTACHMENT 3
Exhibit B to the Resolution

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MAXIM

UM SPECIAL TAXES

RESIDENTIAL ALLEY AND DECORATIVE LIGHTING PARCELS
(FISCAL YEAR 2022-23)
M

AXIMUM SPECIAL TAXES

PRIVATE STREET PARCELS (RESIDENTIAL)
(FISCAL YEAR 2022-23)
M

AXIMUM SPECIAL TAXES
50/50 PUBLIC & PRIVATE RESIDENTIAL STREET PARCELS
(FISCAL YEAR 2022-23)
Land Use Class Maximum Tax
Zone 5 SFDP > 1,200 SF Per Unit $761.28
SFDP ≤ 1,200 SF Per Unit $669.93
SFAP > 1,200 SF Per Unit $669.93
SFAP ≤ 1,200 SF Per Unit $532.90
MFP Per Unit $532.90
Micro-Unit Property Per Unit $355.44
Land Use Class Maximum Tax
Zone 5 SFDP > 1,200 SF Per Unit $121.60
SFDP ≤ 1,200 SF Per Unit $107.01
SFAP > 1,200 SF Per Unit $107.01
SFAP ≤ 1,200 SF Per Unit $85.12
MFP Per Unit $85.12
Micro-Unit Property Per Unit $56.77
Land Use Class Maximum Tax
Zone 5 SFDP > 1,200 SF Per Unit $322.41
SFDP ≤ 1,200 SF Per Unit $283.72
SFAP > 1,200 SF Per Unit $283.72
SFAP ≤ 1,200 SF Per Unit $225.68
MFP Per Unit $225.68
Micro-Unit Property Per Unit $150.53
ITEM 15.5.

ATTACHMENT 3
Exhibit B to the Resolution

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AXIMUM SPECIAL TAXES

ADDITIONAL LOAD PARCELS
(FISCAL YEAR 2022-23)
MAXIM

UM SPECIAL TAXES

ADDITIONAL LOAD AND DECORATIVE LIGHTING PARCELS
(FISCAL YEAR 2022-23)
MAXIM

UM SPECIAL TAXES

HEAVY TRUCK TRAFFIC PARCELS
(FISCAL YEAR 2022-23)
Land Use Class Maximum Tax
Zone 5 Commercial Property Per Acre or SF
The Greater of $1,895.61 per Acre
or $0.1839 per SF
Industrial Property Per Acre or SF
The Greater of $432.79 per Acre or
$0.0684 per SF
Land Use Class Maximum Tax
Zone 5 Commercial Property Per Acre or SF
The Greater of $2,009.37 per Acre
or $0.1949 per SF
Industrial Property Per Acre or SF
The Greater of $458.74 per Acre or
$0.0725 per SF
Maximum Tax
Zone 5 Industrial Property Per Acre or 1,000 SF
The Greater of $346.22 per Acre or
$151.38 per 1,000 SF
Land Use Class
ITEM 15.5.

ATTACHMENT 3
Exhibit B to the Resolution

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Exhibit C

EXHIBIT C

CITY OF RANCHO CORDOVA
COMMUNITY FACILITIES DISTRICT NO. 2008-1
(STREET LIGHTING AND ROAD MAINTENANCE)
ASSESSOR’S PARCEL NUMBERS AND OWNERS OF LAND WITHIN COMMUNITY

FACILITIES DISTRICT
Assessor’s
Parcel Nos. Names of Property Owners
Sunridge Station LP,
a Delaware Limited Liability Company
067-1050-008-0000
ITEM 15.5.

ATTACHMENT 3
Exhibit B to the Resolution

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ITEM 15.5.

ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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ATTACHMENT 4
Exhibit C to the Resolution

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MEMORANDUM

City Council Staff Report - Page 1 of 2

ITEM 15.6.

DATE: December 15, 2025

TO: Honorable Mayor and Council Members

FROM:

Albert Stricker, Public Works Director
Quoc Nham, Principal Civil Engineer
Khaliq McClean, Associate Civil Engineer

SUBJECT: A RESOLUTION APPROVING THE ANNEXATION OF THE BIG

BALLER STORAGE RV PROJECT TO THE CITY OF RANCHO
CORDOVA COMMUNITY FACILITIES DISTRICT NO. 2014-2
(STREET, LIGHTING, AND LANDSCAPE MAINTENANCE)

RECOMMENDATION

Adopt the Resolution.

RESULT OF RECOMMENDED ACTION

Adoption of the Resolution would approve Annexation Map. No.18 for the Big Baller Storage RV project to Community Facilities District No. 2014-2 (Street, Lighting and Landscape Maintenance), Attachment 2, and approve the recording of the annexation map and the Notice of Special Tax Lien.

BACKGROUND

On April 21, 2014, the City adopted a Resolution of Intention to establish a Community Facilities District (CFD) and Future Annexation Area for Citywide street, lighting, and landscape maintenance services. On June 2, 2014, the City adopted the resolution forming CFD No. 2014- 2 pursuant to the Mello-Roos Community Facilities Act of 1982 (State of California Government Code Section 5311 et seq.) (the “Act”). The action defining the Future Annexation Area for the District provided for a more efficient process for the annexation of property when the property owners have provided unanimous consent. Defining the Future Annexation Area provided the Resolution of Intention, noticing, and public hearing for the entire Future Annexation Area, so these steps do not need to be repeated for each annexation.

The annexation process for projects within the future annexation area is streamlined by receiving a petition and waiver from the property owner(s), the City Council approving the Annexation Boundary Map by resolution, followed by the recording of the Annexation Boundary Map and Notice of Special Tax Lien, Attachment 3, by the City Clerk.

The project included in this action was conditioned to annex to CFD No. 2014-2 to provide funding for maintenance services including the maintenance, repair, replacement and lighting of public streets, roads, landscape, and appurtenant facilities in the public right of way. In

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City Council Staff Report - Page 2 of 2

November 2025, the property owner signed a unanimous approval of the annexation to CFD No. 2014-2, Attachment 4. Adoption of the Resolution approves Annexation Boundary Map No. 18 for the Big Baller Storage RV project and directs the City Clerk to execute and record the Map and Notice of Special Tax Lien for the project.

FISCAL IMPACT AND FUNDING SOURCE

Funds collected will be used for maintenance of streets, lighting, and landscape maintenance services. There is no fiscal impact to the City.

ATTACHMENT(S)

1. Resolution

2. Exhibit A to the Resolution - Annexation Boundary Map

3. Exhibit B to the Resolution - Notice of Special Tax Lien

4. Exhibit C to the Resolution - Unanimous Approval

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ITEM 15.6. ATTACHMENT 1 Resolution No. XX-2025 Page 1 of 2

CITY OF RANCHO CORDOVA

RESOLUTION NO. XX-2025

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF RANCHO CORDOVA, STATE

OF CALIFORNIA, APPROVING THE ANNEXATION OF THE BIG BALLER STORAGE RV PROJECT TO THE CITY OF RANCHO CORDOVA COMMUNITY FACILITIES DISTRICT NO. 2014-2 (STREET, LIGHTING, AND LANDSCAPE MAINTENANCE)

WHEREAS, the Conditions of Approval for the Big Baller Storage RV project require the property owner/applicant to participate in the provision of funding to provide fair share maintenance of any existing and all new public improvements associated with the project; and

WHEREAS, on April 21, 2014, the city adopted Resolution No. 20-2014 declaring its intention to establish Community Facilities District No. 2014-2 (Street, Lighting, and Landscape Maintenance) (the “District”) and Future Annexation Area for maintenance of street, lighting, and landscape maintenance services. On June 2, 2014, the City adopted Resolution No. 34- 2014 forming CFD No. 2014-2 pursuant to the Mello-Roos Community Facilities Act of 1982 (State of California Government Code Section 5311 et seq.) (the “Act”); and

WHEREAS, the action defining the Future Annexation Area for the District provided for a more efficient process for the annexation of property when the property owners have provided for their unanimous consent such that the annexation process for projects within the Future Annexation Area has been reduced to receiving a petition, consent and waiver from the property

WHEREAS, in November 2025, the property owner executed a unanimous approval form which irrevocably consents to and votes in favor of the annexation of a portion of the property to the District and the levy of the special tax on the property to finance the services of the CFD in accordance with the Rate and Method of the District (Exhibit C); and

WHEREAS, in the case of annexation proceedings, pursuant to Streets and Highways Code Section 3110.5 a separate map of the area proposed to be annexed is required to be prepared and adopted; and

WHEREAS, city staff has caused to be prepared Annexation Boundary Map No. 18 for a property known as the Big Baller Storage RV project, Exhibit A, attached hereto, for the annexation of the property to CFD No. 2014-2 (Street, Lighting, and Landscape Maintenance).

NOW, THEREFORE, BE IT HEREBY RESOLVED BY THE CITY COUNCIL OF THE CITY OF RANCHO CORDOVA as follows:

1. The above recitals are true and correct, and the Council so finds and determines.

2. Council approves Annexation Boundary Map No. 18 and finds and determines that the territory shown in the Annexation Boundary Map is hereby added to and made a part of the District with full legal effect.

3. The City Clerk is directed to execute and record Annexation Boundary Map No. 18 in the office of the County Recorder of Sacramento County no later than 15 days after the adoption of

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ITEM 15.6. ATTACHMENT 1 Resolution No. XX-2025 Page 2 of 2

this resolution.

4. The City Council finds and determines that a special tax shall be levied within the territory to be annexed and which special tax shall be the same as the tax to be levied within the District.

Collection of said tax shall commence in Fiscal Year 2025-2026, and the rate and method of apportionment of said tax shall be as set forth in the Resolution of Formation of the District.

5. The City Clerk is directed to execute and record a Notice of Special Tax Lien, Exhibit B, in the office of the County Recorder of Sacramento County no later than 15 days after recordation of the Annexation Boundary Map No. 18.

PASSED AND ADOPTED by the City Council of the City of Rancho Cordova on the 15th day of December 2025 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

ATTEST: , Mayor

Stacy Leitner, CMC
City Clerk

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APN
072-0370-087

EL PORTAL WAY

CANYONLANDS DR

KATAHDIN DR

KIBBIE LAKE WAY

SECURITY PARK DR

PROPOSED BOUNDARY MAP
City of Rancho Cordova
Community Facilities District No. 2014-2
Annexation 18 (Big Baller Storage RV Park)
County of Sacramento, California
Sheet ____ of ____1 1

PROPOSED BOUNDARY OF
ANNEXATION 18
(BIG BALLER STORAGE RV PARK) TO

CITY OF RANCHO CORDOVA
COMMUNITY FACILITIES DISTRICT NO. 2014-2
(STREET MAINTENANCE, LIGHTING AND LANDSCAPING)

COUNTY OF SACRAMENTO, STATE OF CALIFORNIA
!
1 " = 200 '
Legend
Annexation Boundary

HARRIS & ASSOCIATES
101 PROGRESS, SUITE 250
IRVINE, CALIFORNIA 92618
800-827-4901

SUNRISE BLVD

DOUGLAS RD

KIEFER BLVD

NIKE RD

GRANT LINE RD
US 50

WHITE ROCK RD

ANNEXATION

LOCATION

VICINITY MAP
ITEM 15.6.

ATTACHMENT 2
Exhibit A to the Resolution

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RECORDING REQUESTED BY
AND WHEN RECORDED RETURN TO:

City
of Rancho Cordova
2729 Prospect Park Drive
Rancho Cordova, California 95670
Attention: City Clerk
______________________________________________________________________

NOTICE OF SPECIAL TAX LIEN
CO
MMUNITY FACILITIES DISTRICT 2014-2
(STREET, LIGHTING, AND LANDSCAPE MAINTENANCE)

OF THE CITY OF RANCHO CORDOVA
Pursuant to the requirements of Section 3114.5 of the Streets and Highways Code and Section 53328.3 of the Government Code, the undersigned clerk of the legislative body of the City of Rancho Cordova (the “City”), State of California, hereby gives notice that a lien to secure payment of special taxes is hereby imposed by the City Council of the City. The special taxes secured by this lien are authorized to be levied for the purpose of providing services as described in Exhibit A attached hereto and hereby made a part hereof.

The spec
ial taxes are authorized to be levied within Annexation Boundary Map No. 18 (the “Annexed Area”) of the City of Rancho Cordova Community Facilities District No. 2014-2 (Street, Lighting, and Landscape Maintenance) (the “District”), which has now been officially annexed to the District, and the lien of the special taxes are a continuing lien which shall secure each annual levy of the special taxes and which shall continue in force and effect until the special taxes cease to be levied and a notice of cessation of special taxes is recorded in accordance with Section 53330.5 of the Government Code.

The rate, method of apportionment, and manner of collection of authorized special tax is as set forth in Exhibit B attached hereto and hereby made a part hereof .

The obligation to pay the special tax may not be prepaid and permanently satisfied and the lien of the special taxes canceled.

Notice is further given that upon the recording of this notice in the office of the county recorder, the obligation to pay the special tax levies shall become a lien upon all nonexempt real property within the District in accordance with Section 3115.5 of the Streets and Highways Code.

The name of the owner and the assessor’s tax parcel number(s) of the real property included within the District and not exempt from the special tax are as set forth in Exhibit C attached hereto.

ITEM 15.6.

ATTACHMENT 3
Exhibit B to the Resolution

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R
eference is hereby made to the Notice of Special Tax Lien with respect to the District recorded on June 17, 2014, as Document No. 20140617 page 353, in the office of the County Clerk & Recorder of the County of Sacramento, California, which contains a list of the then existing owners and assessor tax parcel numbers of the original boundaries of the District.

Reference is made to the boundary map of the District recorded at Book 116, Pages 0023- 0024, Document No. 20140430 Pg 0873 of Maps and Assessment and Community Facilities Districts in the Office of the County Recorder for the County of Sacramento, State of California (the “ Original Boundary Map”), and the map of the Annexed Territory recorded at Book xx, Page x, Document No. xxxxxx in the Office of the County Recorder for the County of Sacramento, State of California, which map together with the Original Boundary Map and the boundary maps of record for all prior annexations, are now the final boundary maps of the Community Facilities District including the Annexed Territory.

For further information concerning the current and estimated future tax liability of owners or purchasers of real property subject to this special tax lien, interested persons should contact the Department of Public Works of the City of Rancho Cordova, 2729 Prospect Park Drive, Rancho Cordova, California 95670, (916) 851-8708.

Dated: ___________________________ ________________________________

CITY CLERK OF THE CITY OF

RANCHO CORDOVA

ITEM 15.6.

ATTACHMENT 3
Exhibit B to the Resolution

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EXHIBIT A

CITY OF RANCHO CORDOVA
COMMUNITY FACILITIES DISTRICT NO. 2014-2
(Streets, Lighting, and Landscape Maintenance)

DESCRIPTION OF DISTRICT MAINTENANCE SERVICES

Description of services:

Maintenance of public street, lighting, and landscape improvements

• Maintenance means the furnishing of services and materials for the replacement of public street, lighting and landscaping improvements, and appurtenant facilities, including the administration and overhead related to the maintenance activities.

Reserve Fund

• The CFD special taxes may be collected and set-aside in designated funds, collected over several years, that may be used by the CFD to fund future replacement of public streets, lighting and landscaping improvements and other services as determined by the CFD .

ITEM 15.6.

ATTACHMENT 3
Exhibit B to the Resolution

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EXHIBIT B

CITY OF RANCHO CORDOVA
COMMUNITY FACILITIES DISTRICT NO. 2014-2
(STREET, LIGHTING AND LANDSCAPING MAINTENANCE)

RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
FOR ANNEXATION NO. 18 (THE BIG BALLER STORAGE PROJECT)

A Special Tax applicable to each Assessor’s Parcel in Community Facilities District No. 2014 -2 (Street, Lighting and Landscaping Maintenance) shall be levied and collected according to the tax liability determined by the City Council, acting in its capacity as the legislative body of CFD No. 2014-2, through the application of the appropriate Special Tax rate, as described below. All of the property in CFD No. 2014- 2, unless exempted by law or by the provisions of Section E below, shall be taxed for the purposes, to the extent, and in the manner herein provided, including property subsequently annexed to CFD No. 2014 -2 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 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, a final parcel map, a final approved condominium plan, or functionally equivalent final map or instrument recorded in the Office of the County Recorder. If the area shown on said map is in square footage, Acreage shall be calculated by dividing the square footage by 43,560.

“Additional Load and Decorative Lighting Parcel” means any Parcel that is determined by the City to be both an Additional Load Parcel and a Decorative Lighting Parcel. “Additional Load Parcel” means any Parcel of Commercial Property or Industrial Property that is determined by the City to create excessive wear and tear on the roadways and/or a high volume of vehicular traffic.
“Administrative Expenses” means the costs incurred by the City to determine, levy and collect the Special Tax, including salaries of City employees and fees of consultants and the costs of collecting installments of the Special Taxes upon the general tax rolls, preparation of required reports, and any other costs required to administer the CFD.
“Administrator” means the person or firm designated by the City to administer the Special Taxes according to this Rate and Method of Apportionment of Special Tax.

ITEM 15.6.

ATTACHMENT 3
Exhibit B to the Resolution

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“Annual Escalation Factor” means the annual percentage increase in the McGraw -Hill Engineering News Record Construction Cost Index (ENR CCI) for the San Francisco area from January of the previous year to January of the year that the Special Tax is levied. In the event that the ENR CCI defined above is no longer reported, the City Council shall select a similar index to replace it.

“Assessor’s Parcel” or “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 County Assessor designating parcels by Assessor’s Parcel number.
“Authorized Services” means the public services authorized to be funded by CFD No. 2014 -2 as set forth in the documents adopted by the City Council when the CFD was formed. “CFD” or “CFD No. 2014- 2” means the City of Rancho Cordova Community Facilities District No. 2014-2 (Street, Lighting and Landscaping Maintenance).
“City” means the City of Rancho Cordova.
“City Council” means the City Council of the City of Rancho Cordova, acting as the legislative body of CFD No. 2014-2.
“Commercial Property” means, in any Fiscal Year, all Developed Property for which a building permit or use permit has been issued for a commercial establishment which includes, but is not limited to, retail stores, clothing stores, book stores, convenience stores, drug stores, professional services (i.e., barber shops, dry cleaners), restaurants, supermarkets, hospitals, movie theaters, appliance and electronics stores, home supply stores, auto parts stores, and other retail uses. The City shall make the determination if a Parcel is Commercial Property. “County” means the County of Sacramento.
“Decorative Lighting Parcel” means any Parcel of Developed Property that is determined by the City to have or benefit from decorative lighting features. “Developed Property” means, in any Fiscal Year, all Parcels of Taxable Property for which a use permit or building permit for new construction of a residential or non -residential structure (which shall not include a permit issued solely for construction of the foundation if another permit remains to be issued for vertical construction of the building) was issued prior to June 30 of the preceding Fiscal Year.
“Fiscal Year” means the period starting on July 1 and ending on the following June 30. “Heavy Truck Traffic Parcel” means, any Parcel of Developed Property that is determined by the City to have heavy truck traffic impact on the public streets and include, but are not limited to, fulfillment centers, logistics centers, freight, truck terminals, and other facilities intended for the movement of goods (manufactured or raw) prior to their distribution.

ITEM 15.6.

ATTACHMENT 3
Exhibit B to the Resolution

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“Hotel Property” means, in any Fiscal Year, all Developed Property for which a building permit or use permit has been issued for a structure that constitutes a place of lodging providing sleeping accommodations and related facilities for travelers.
“Industrial Property” means, in any Fiscal Year, all Developed Property for which a building permit or use permit has been issued for construction of an industrial, manufacturing, or warehousing structure, fulfillment centers, logistics centers, freight, truck terminals, and other facilities intended for the movement of goods (manufactured or raw) prior to their distribution. The City shall make the determination if a Parcel is Industrial Property.
“Maximum Special Tax” means the greatest amount of Special Tax that can be levied on an Assessor’s Parcel in any Fiscal Year determined in accordance with Section C below.

“Micro-Unit Property” means, in any Fiscal Year, all Parcels of Developed Property for which a building permit or use permit has been issued for construction of a residential structure with five (5) or more Units of approximately 800 square feet of floor area or less for each such Unit that share a single Assessor’s Parcel number, all of which are offered for rent to the general public and cannot be purchased by individual homebuyers.

“Multi-Family Property” means, in any Fiscal Year, all Parcels of Developed Property for which a building permit or use permit has been issued for construction of a residential structure with five (5) or more Units that share a single Assessor’s Parcel number, all of which are offered for rent to the general public and cannot be purchased by individual homebuyers.

“Non-Residential Property” means, collectively, Commercial Property, Hotel Property, Industrial Property, and Office Property.

“Office Property” means, in any Fiscal Year, all Parcels of Developed Property for which a building permit or use permit has been issued for a building in which professional, banking, insurance, real estate, administrative or in -office medical or dental activities are conducted.

The City shall make the determination if a Parcel is Office Property.

“Ordinary Use Parcel” means any Parcel of Taxable Property that is not an Additional Load Parcel, Decorative Lighting Parcel, Residential Alley Parcel, Additional Load and Decorative Lighting Parcel, Residential Alley and Decorative Lighting Parcel, Private Street Parcel, 50/50 Public & Private Residential Street Parcel, or Heavy Truck Traffic Parcel.

“Private Street Parcel” means, any Taxable Property where all or the majority of the residential streets are private within the development and the maintenance of the residential components are not funded by the CFD or by the federal government, State of California, County, City, or other public agency.

“50/50 Public & Private Residential Street Parcel” means, any Taxable Property where there is a fairly even split of public and private streets associated with a development.

“Proportionately” means that the ratio of the actual Special Tax levy to the Maximum Special ITEM 15.6.

ATTACHMENT 3
Exhibit B to the Resolution

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Tax is equal for all Parcels of Developed Property.

“Public Property” means any property within the boundaries of CFD No. 2014 -2 that is owned by the federal government, State of California, County, City, or other public agency.

“Residential Alley and Decorative Lighting Parcel” means any Parcel that is determined by the City to be both a Residential Alley Parcel and a Decorative Lighting Parcel.

“Residential Alley Parcel” means any Parcel of Residential Property that is determined by the City to have residential alleys that are part of the public roadways.

“Residential Property” means, collectively, Single Family Attached Property, Single Family Detached Property, Multi-Family Property, and Micro-Unit Property.

“Single Family Attached Property” means, in any Fiscal Year, all Parcels of Developed Property for which a building permit was issued for construction of a residential structure consisting of two (2) to four (4) Units that share common walls, have separate Assessor’s Parcel numbers assigned to them (except for a duplex unit, which may share an Assessor’s Parcel with another duplex unit), and are offered as for -sale Units (which shall still be the case even if the Units are purchased and subsequently offered for rent by the owner of the Unit(s)), including such residential structures that meet the statutory definition of a condominium contained in Civil Code Section 1351.

“Single Family Detached Property” means, in any Fiscal Year, all Parcels of Developed Property for which a building permit was issued for construction of a Unit that does not share a common wall with another Unit.

“Soundwall Parcel” means any Parcel of Developed Property whose tract boundary is encompassed by soundwalls maintained within the CFD.

“Special Tax Requirement” means the amount of revenue needed in any Fiscal Year to pay for the following: (i) Authorized Services, (ii) Administrative Expenses, and (iii) amounts needed to cure any delinquencies in the payment of Special Taxes which have occurred or (based on delinquency rates in prior years) may be expected to occur in the Fiscal Year in which the tax will be collected.

“Special Tax” means a special tax levied in any Fiscal Year on property within CFD No. 2014-2 to pay the Special Tax Requirement.

“Square Foot,” “Square Footage,” or “Square Feet” means the building square footage reflected on the original building permit issued for construction of a building.

“Taxable Property” means all Assessor’s Parcels within the boundaries of CFD No. 2014 -2 which are not exempt from the Special Tax pursuant to law or Section E below.

“Taxable Public Property” means, in any Fiscal Year, all Assessor’s Parcels in CFD No. 2014- 2 ITEM 15.6.

ATTACHMENT 3
Exhibit B to the Resolution

Page 189 of 552 ends

that had, in prior Fiscal Years, been taxed as Developed Property and subsequently came under the ownership of a public agency.

“Tax Zone” means a mutually exclusive tax zone identified in Attachment 1 of this Rate and Method of Apportionment of Special Tax, as may be updated to include new Parcels or new tax zones added to the CFD as a result of future annexations.

“Unit” means an individual single -family detached unit or an individual residential unit within a duplex, triplex, fourplex, townhome, condominium, or apartment structure. Unit shall also mean a rentable single hotel room or rentable unit on a Parcel of Hotel Property.

B. DATA COLLECTION FOR ANNUAL TAX LEVY
Each Fiscal Year, the Administrator shall identify the current Assessor’s Parcel number for all Parcels of Taxable Property within CFD No. 2014- 2 and shall determine within which Tax Zone each Assessor’s Parcel is located. Upon each annexation of property into CFD No. 2014 -2, the Administrator shall update Attachment 1 to include the new Assessor’s Parcel number(s). In addition, for all Parcels of Developed Property, if applicable to the Tax Zone in which the Parcels are located, the Administrator shall determine if each Parcel is an Ordinary Use Parcel, an Additional Load Parcel, a Residential Alley Parcel, a Decorative Lighting Parcel, an Additional Load and Decorative Lighting Parcel, a Residential Alley and Decorative Lighting Parcel, Private Street Parcel,
50/50 Public & Private Residential Street Parcel, or a Heavy Truck Traffic Parcel.

Based on review of building permit records for property within the CFD, the Administrator shall determine which Parcels in the CFD are Developed Property for purposes of levying the Special Tax pursuant to Section D below. For Single Family Attached Property, Multi -Family Property, Micro- Unit Property, and Hotel Property, the number of Units shall be determined by referencing the condominium plan, apartment plan, site plan or other development plan for the property. For Residential Property, the Administrator shall determine the Square Footage of each Unit. For Non - Residential Property, the Administrator shall determine the Acreage of, and Square Footage on, each Parcel.

If a Parcel in the CFD is rezoned prior to such Parcel becoming Developed Property, the City may in its sole discretion, move the Parcel to a different Tax Zone based on the rezone. If a Parcel rezones after the Parcel has been taxed as Developed Property in prior Fiscal Years, the City can either continue to apply the Maximum Special Tax to the Parcel that had applied prior to the rezone or, in the City’s sole discretion, allow for the Parcel to be moved to a different Tax Zone based on the rezone.

In any Fiscal Year, if it is determined that (i) a parcel map for a portion of property in CFD No. 2014 - 2 was recorded after January 1 of the prior Fiscal Year (or any other date after which the Assessor will not incorporate the newly-created Parcels into the then current tax roll), (ii) because of the date the parcel map was recorded, the Assessor does not yet recognize the new Parcels created by the parcel map, and (iii) one or more of the newly-created Parcels meets the definition of Developed Property, the Administrator shall calculate the Special Tax for the property affected by recordation ITEM 15.6.

ATTACHMENT 3
Exhibit B to the Resolution

Page 190 of 552 ends

of the parcel map by determining the Special Tax that applies separately to each newly-created Parcel, then applying the sum of the individual Special Taxes to the Parcel that was subdivided by recordation of the parcel map.

C. MAXIMUM SPECIAL TAX

1. All Tax Zones
The following Maximum Special Taxes apply to all Parcels of Developed Property within each Tax Zone of CFD No. 2014-2, unless otherwise specified in Attachment 1.

a. Ordinary Use Parcel

MAXIMUM SPECIAL TAXES

ORDINARY USE PARCEL
(FISCAL YEAR 2022-23)

Land Use Class Rate
Single Family Detached Property per Unit $491.78
Single Family Attached Property per Unit $388.50
Multi-Family Property per Unit $280.31
Micro-Unit Property per Unit $186.97
Commercial Property per 1,000 Sq. Ft. $733.73
Hotel Property per Unit $290.15
Industrial Property per 1,000 Sq. Ft. $221.30
Office Property per 1,000 Sq. Ft. $732.75

On July 1
st following the Fiscal Year rate above, the Maximum Special Taxes shown above shall be increased by the Annual Escalation Factor.

ITEM 15.6.

ATTACHMENT 3
Exhibit B to the Resolution

Page 191 of 552 ends

b. Residential Alley Parcel

MAXIMUM SPECIAL TAXES

RESIDENTIAL ALLEY PARCEL
(FISCAL YEAR 2022-23)

Land Use Class Rate
Single Family Detached Property per Unit $533.89
Single Family Attached Property per Unit $421.77
Multi-Family Property per Unit $304.32
Micro-Unit Property per Unit $202.98
Commercial Property per 1,000 Sq. Ft. N/A
Hotel Property per Unit N/A
Industrial Property per 1,000 Sq. Ft. N/A
Office Property per 1,000 Sq. Ft. N/A

On July 1 st following the Fiscal Year rate above, the Maximum Special Taxes shown above shall be increased by the Annual Escalation Factor.

c. Decorative Lighting Parcel

MAXIMUM SPECIAL TAXES

DECORATIVE LIGHTING PARCEL
(FISCAL YEAR 2022-23)
Land Use Class Rate
Single Family Detached Property per Unit $499.30
Single Family Attached Property per Unit $394.44
Multi-Family Property per Unit $284.60
Micro-Unit Property per Unit $189.83
Commercial Property per 1,000 Sq. Ft. $744.95
Hotel Property per Unit $294.58
Industrial Property per 1,000 Sq. Ft. $224.68
Office Property per 1,000 Sq. Ft. $743.95

On July 1
st following the Fiscal Year rate above, the Maximum Special Taxes shown above shall be increased by the Annual Escalation Factor.

ITEM 15.6.

ATTACHMENT 3
Exhibit B to the Resolution

Page 192 of 552 ends

d. Additional Load Parcel

MAXIMUM SPECIAL TAXES

ADDITIONAL LOAD PARCEL
(FISCAL YEAR 2022-23)
Land Use Class Rate
Single Family Detached Property per Unit N/A
Single Family Attached Property per Unit N/A
Multi-Family Property per Unit N/A
Micro-Unit Property per Unit N/A
Commercial Property per 1,000 Sq. Ft. $761.58
Hotel Property per Unit N/A
Industrial Property per 1,000 Sq. Ft. $229.70
Office Property per 1,000 Sq. Ft. N/A

On July 1
st following the Fiscal Year rate above, the Maximum Special Taxes shown above shall be increased by the Annual Escalation Factor.

e. Soundwall Parcel

MAXIMUM SPECIAL TAXES

SOUNDWALL PARCEL
(FISCAL YEAR 2022-23)
Land Use Class Rate
Single Family Detached Property per Unit $512.68
Single Family Attached Property per Unit $405.02
Multi-Family Property per Unit $292.22
Micro-Unit Property per Unit $194.91
Commercial Property per 1,000 Sq. Ft. $764.92
Hotel Property per Unit $302.48
Industrial Property per 1,000 Sq. Ft. $230.71
Office Property per 1,000 Sq. Ft. $763.90

On July 1 st following the Fiscal Year rate above, the Maximum Special Taxes shown above shall be increased by the Annual Escalation Factor.

ITEM 15.6.

ATTACHMENT 3
Exhibit B to the Resolution

Page 193 of 552 ends

f. Additional Load and Decorative Lighting Parcel

MAXIMUM SPECIAL TAXES

ADDITIONAL LOAD AND DECORATIVE LIGHTING PARCEL
(FISCAL YEAR 2022-23)
Land Use Class Rate
Single Family Detached Property per Unit N/A
Single Family Attached Property per Unit N/A
Multi-Family Property per Unit N/A
Micro-Unit Property per Unit N/A
Commercial Property per 1,000 Sq. Ft. $772.80
Hotel Property per Unit N/A
Industrial Property per 1,000 Sq. Ft. $233.08
Office Property per 1,000 Sq. Ft. N/A

On July 1 st following the Fiscal Year rate above, the Maximum Special Taxes shown above shall be increased by the Annual Escalation Factor.

g. Residential Alley and Decorative Lighting Parcel

MAXIMUM SPECIAL TAXES

RESIDENTIAL ALLEY AND DECORATIVE LIGHTING PARCEL
(FISCAL YEAR 2022-23)
Land Use Class Rate
Single Family Detached Property per Unit $541.41
Single Family Attached Property per Unit $427.72
Multi-Family Property per Unit $308.60
Micro-Unit Property per Unit $205.84
Commercial Property per 1,000 Sq. Ft. N/A
Hotel Property per Unit N/A
Industrial Property per 1,000 Sq. Ft. N/A
Office Property per 1,000 Sq. Ft. N/A
On July 1st following the Fiscal Year rate above, the Maximum Special Taxes shown above shall be increased by the Annual Escalation Factor.

ITEM 15.6.

ATTACHMENT 3
Exhibit B to the Resolution

Page 194 of 552 ends

h. Residential Alley and Soundwall Parcel

MAXIMUM SPECIAL TAXES

RESIDENTIAL ALLEY AND SOUNDWALL PARCEL
(FISCAL YEAR 2022-23)
Land Use Class Rate
Single Family Detached Property per Unit $558.08
Single Family Attached Property per Unit $440.89
Multi-Family Property per Unit $318.11
Micro-Unit Property per Unit $212.18
Commercial Property per 1,000 Sq. Ft. N/A
Hotel Property per Unit N/A
Industrial Property per 1,000 Sq. Ft. N/A
Office Property per 1,000 Sq. Ft. N/A
On July 1 st following the Fiscal Year rate above, the Maximum Special Taxes shown above shall be increased by the Annual Escalation Factor.

i. Decorative Lighting and Soundwall Parcel

MAXIMUM SPECIAL TAXES

DECORATIVE LIGHTING AND SOUNDWALL PARCEL
(FISCAL YEAR 2022-23)
Land Use Class Rate
Single Family Detached Property per Unit $520.02
Single Family Attached Property per Unit $410.80
Multi-Family Property per Unit $296.41
Micro-Unit Property per Unit $197.70
Commercial Property per 1,000 Sq. Ft. $775.85
Hotel Property per Unit $306.80
Industrial Property per 1,000 Sq. Ft. $234.00
Office Property per 1,000 Sq. Ft. $774.82
On July 1 st following the Fiscal Year rate above, the Maximum Special Taxes shown above shall be increased by the Annual Escalation Factor.

ITEM 15.6.

ATTACHMENT 3
Exhibit B to the Resolution

Page 195 of 552 ends

j. Residential Alley, Decorative Lighting, and Soundwall Parcel

MAXIMUM SPECIAL TAXES

RESIDENTIAL ALLEY, DECORATIVE LIGHTING AND SOUNDWALL PARCEL (FISCAL YEAR 2022-23)
Land Use Class Rate
Single Family Detached Property per Unit $561.81
Single Family Attached Property per Unit $443.82
Multi-Family Property per Unit $320.22
Micro-Unit Property per Unit $213.59
Commercial Property per 1,000 Sq. Ft. N/A
Hotel Property per Unit N/A
Industrial Property per 1,000 Sq. Ft. N/A
Office Property per 1,000 Sq. Ft. N/A

On July 1 st following the Fiscal Year rate above, the Maximum Special Taxes shown above shall be increased by the Annual Escalation Factor.

k. Private Street Parcel

MAXIMUM SPECIAL TAXES

PRIVATE STREET PARCEL
(FISCAL YEAR 2022-23)
Land Use Class Rate
Single Family Detached Property per Unit $323.10
Single Family Attached Property per Unit $255.24
Multi-Family Property per Unit $184.16
Micro-Unit Property per Unit $122.84
Commercial Property per 1,000 Sq. Ft. N/A
Hotel Property per Unit N/A
Industrial Property per 1,000 Sq. Ft. N/A
Office Property per 1,000 Sq. Ft. N/A

On July 1st following the Fiscal Year rate above, the Maximum Special Taxes shown above shall be increased by the Annual Escalation Factor.

ITEM 15.6.

ATTACHMENT 3
Exhibit B to the Resolution

Page 196 of 552 ends

l. 50/50 Public & Private Residential Street Parcel

MAXIMUM SPECIAL TAXES
50/50 PUBLIC & PRIVATE STREET PARCEL
(FISCAL YEAR 2022-23)
Land Use Class Rate
Single Family Detached Property per Unit $407.19
Single Family Attached Property per Unit $321.68
Multi-Family Property per Unit $232.10
Micro-Unit Property per Unit $154.81
Commercial Property per 1,000 Sq. Ft. N/A
Hotel Property per Unit N/A
Industrial Property per 1,000 Sq. Ft. N/A
Office Property per 1,000 Sq. Ft. N/A

On July 1 st following the Fiscal Year rate above, the Maximum Special Taxes shown above shall be increased by the Annual Escalation Factor.

m. Heavy Truck Traffic Parcel

MAXIMUM SPECIAL TAXES

HEAVY TRUCK TRAFFIC PARCEL
(FISCAL YEAR 2022-23)
Land Use Class Rate
Single Family Detached Property per Unit N/A
Single Family Attached Property per Unit N/A
Multi-Family Property per Unit N/A
Micro-Unit Property per Unit N/A
Commercial Property per 1,000 Sq. Ft. N/A
Hotel Property per Unit N/A
Industrial Property per 1,000 Sq. Ft. $317.99
Office Property per 1,000 Sq. Ft. N/A

ITEM 15.6.

ATTACHMENT 3
Exhibit B to the Resolution

Page 197 of 552 ends

D. METHOD OF LEVY AND COLLECTION OF SPECIAL TAX
Each Fiscal Year, the Special Tax shall be levied as follows until the amount of the levy equals the Special Tax Requirement for that Fiscal Year:

First: The Special Tax shall be levied proportionately on each Parcel of Developed Property up to 100% of the Maximum Special Tax determined for each category of Developed Property within the CFD and each Tax Zone until the amount levied is equal to the Special Tax Requirement for the Fiscal Year.

Second: If additional revenue is needed after the first step has been completed, the Special Tax shall be levied proportionately on each Parcel of Taxable Public Property up to 100% of the Maximum Special Tax that would have applied to the Parcel had the Parcel not become Public Property until the amount levied is equal to the Special Tax Requirement for the Fiscal Year.

The Special Tax for CFD No. 2014- 2 shall be collected at the same time and in the same manner as ordinary ad valorem property taxes provided, however, that the City may (under the authority of Government Code Section 53340) collect Special Taxes at a different time or in a different manner if necessary to meet CFD No. 2014- 2 financial obligations and the Special Tax shall be equally subject to foreclosure if delinquent.

E. LIMITATIONS Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no special Tax shall be levied on (i) any Parcel of Public Property that is not Taxable public Property, and (ii) any Parcel in CFD No. 2014-2 that is not Developed Property.

F. DURATION OF SPECIAL TAX
The Special Tax shall be levied in perpetuity to fund the Special Tax Requirement, unless no longer required as determined at the sole discretion of the City Council.

G. INTERPRETATION OF SPECIAL TAX FORMULA
The City reserves the right to make minor administrative and technical changes to this document that does not materially affect the Rate and Method of Apportionment of Special Taxes. In addition, the interpretation and application of any section of this document shall be left to the City’s discretion. The City may make interpretations by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment of Special Taxes.

ITEM 15.6.

ATTACHMENT 3
Exhibit B to the Resolution

Page 198 of 552 ends

ATTACHMENT 1

CITY OF RANCHO CORDOVA
COMMUNITY FACILITIES DISTRICT NO. 2014-2
(STREET, LIGHTING AND LANDSCAPING MAINTENANCE)

IDENTIFICATION OF TAX ZONES
TAX ZONE 1

Assessor’s Parcels Included in Tax Zone 1 *
Fiscal Year In Which
Property Was Added to
CFD No. 2014-2
067-1210-001 through 067-1210-055
067-1220-001 through 067-1220-059
067-1230-001 through 067-1230-060
2013-14

Tax Zone 1 – Maximum Special Taxes
The Maximum Special Taxes for Zone 1 do not incorporate the long -term maintenance activities which are included as a part of CFD No. 2014 -1. On July 1 of each Fiscal Year thereafter, the Maximum Special Taxes shall be increased by the Annual Escalation Factor.

MAXIMUM SPECIAL TAXES

SOUNDWALL AND DECORATIVE LIGHTING PARCEL
(EXCLUDING LONG-TERM MAINTENANCE)
(FISCAL YEAR 2022-23)

Rate
Single Family Detached Property per Unit $367.21
Single Family Attached Property per Unit $290.10
Multi-Family Property per Unit $209.32
Commercial Property per 1,000 Sq. Ft. $275.56
Hotel Property per Unit $216.65
Industrial Property per 1,000 Sq. Ft. $165.24
Office Property per 1,000 Sq. Ft. $275.56
Land Use Class

ITEM 15.6.

ATTACHMENT 3
Exhibit B to the Resolution

Page 199 of 552 ends

TAX ZONE 2

Assessor's Parcels Included in Tax Zone 2*
067-1050-001 Through 067-1050-009 2016-17
072-2870-001 Through 072-2870-072
072-2880-001 Through 072-2880-082
072-2890-001 Through 072-2890-088
072-2900-001 Through 072-2900-080
072-2910-001 Through 072-2910-083 2014-15
072-2920-001 Through 072-2920-069
072-2940-001 Through 072-2940-066
072-2950-001 Through 072-2950-063
072-2960-001 Through 072-2960-065
Fiscal Year in Which
Property was Added to
CFD No. 2014-2

Tax Zone 2 – Maximum Special Taxes
These Maximum Special Taxes include the maintenance of street lighting only. On July 1 of each Fiscal Year thereafter, the Maximum Special Taxes shall be increased by the Annual Escalation Factor.

MAXIMUM SPECIAL TAXES

DECORATIVE LIGHTING ONLY
(FISCAL YEAR 2022-23)
Land Use Class Rate
Single Family Detached Property per Unit $49.86
Single Family Attached Property per Unit $49.86
Multi-Family Property per Unit $206.01
Commercial Property per 1,000 Sq. Ft. $275.56
Hotel Property per Unit $213.28
Industrial Property per 1,000 Sq. Ft. $162.67
Office Property per 1,000 Sq. Ft. $275.56

ITEM 15.6.

ATTACHMENT 3
Exhibit B to the Resolution

Page 200 of 552 ends

TAX ZONE 3
Assessor's Parcels Included in Tax Zone 3*
067-1070-001 Through 067-1070-059
067-1090-001 Through 067-1090-089
067-
1060-003 Through 067-1060-004
067-1170-001 Through 067-1170-085
067-1180-001 Through 067-1180-016
067-1190-001 Through 067-1190-066
067-1200-001 Through 067-1200-054
067-1100-008
067-1240-001 Through 067-1240-048
067-1250-001 Through 067-1250-108
067-1100-005 Through 067-1100-007
067-1120-001 Through 067-1120-027
067-1130-001 Through 067-1130-176
067-1140-001 Through 067-1140-038
067-1080-007 Through 067-1080-017
067-1150-001 Through 067-1150-080
067-1160-001 Through 067-1160-065
067-1260-001 Through 067-1260-061
067-1270-001 Through 067-1270-113
067-1280-001 Through 067-1280-094
067-1290-001 Through 067-1290-032
2018-19
2017-18
2016-17
Fiscal Year in Which
Property was Added to
CFD No. 2014-2

Tax Zone 3 – Maximum Special Taxes
These Maximum Special Taxes include the maintenance of soundwalls. On July 1 of each Fiscal Year thereafter, commencing July 1, 2015, the Maximum Special Taxes shall be increased by the Annual Escalation Factor.

MAXIMUM SPECIAL TAXES

SOUNDWALL PARCEL
(FISCAL YEAR 2022-23)
Rate
Single Family Detached Property per Unit $512.68
Single Family Attached Property per Unit $405.02
Multi-Family Property per Unit $292.22
Commercial Property per 1,000 Sq. Ft. $764.92
Hotel Property per Unit $302.48
Industrial Property per 1,000 Sq. Ft. $230.71
Office Property per 1,000 Sq. Ft. $763.90
Land Use Class

ITEM 15.6.

ATTACHMENT 3
Exhibit B to the Resolution

Page 201 of 552 ends

TAX ZONE 4

Assessor's Parcels Included in Tax Zone 4*
072-4050-017 Through 072-4050-029 2022-23
Fiscal Year in Which
Property was Added to
CFD No. 2014-2

Tax Zone 4 – Maximum Special Taxes
These Maximum Special Taxes include the maintenance of streets determined by the City to have a heavy impact on the public streets. On July 1 of each Fiscal Year thereafter, commencing July 1, 2024, the Maximum Special Taxes shall be increased by the Annual Escalation Factor.

MAXIMUM SPECIAL TAXES

* The property identified by the Assessor’s Parcel Numbers listed above shall remain part of the identified Tax Zone regardless of changes in the configuration of the Assessor’s Parcels or changes to APNs in future Fiscal Years. As APNs change, the City may update Attachment 1 to reflect the most current APNs and Tax Zones consistent with the categories of Developed Property set forth in the Rate and Method of Apportionment of Special Tax for CFD No. 2014-2.

ITEM 15.6.

ATTACHMENT 3
Exhibit B to the Resolution

Page 202 of 552 ends

EXHI
BIT C
OWNER AND THE ASSESSOR’S TAX PARCEL NUMBER(S)

Parcel No. Property Owner
072-0370-087-0000 3978 Security Park Dr LLC.

ITEM 15.6.

ATTACHMENT 3
Exhibit B to the Resolution

Page 203 of 552 ends

ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

Page 204 of 552 ends

ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

Page 205 of 552 ends

ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

Page 206 of 552 ends

ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

Page 207 of 552 ends

ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

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ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

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ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

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ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

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ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

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ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

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ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

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ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

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ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

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ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

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ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

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ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

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ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

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ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

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ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

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ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

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ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

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ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

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ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

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ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

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ITEM 15.6.

ATTACHMENT 4
Exhibit C to the Resolution

Page 228 of 552 ends

MEMORANDUM

City Council Staff Report - Page 1 of 2

ITEM 15.7.

DATE: December 15, 2025

TO: Honorable Mayor and Council Members

FROM:

Albert Stricker, Public Works Director
Kevin Velazquez, Assistant Civil Engineer
Edgar Medina, Assistant Public Works Director

SUBJECT: AN ORDINANCE AMENDING SECTIONS 10.50.010 AND 10.50.020

OF THE RANCHO CORDOVA MUNICIPAL CODE TO ESTABLISH

RADAR ENFORCEABLE SPEED LIMITS ON THE ROADS LISTED IN

THE ORDINANCE

RECOMMENDATION

Waive the first reading and introduce the Ordinance.

RESULT OF RECOMMENDED ACTION

Adoption of the Ordinance maintains compliance with California Vehicle Code speed limit requirements and updates Engineering and Traffic Surveys and local street designations.

BACKGROUND

State law establishes the process for setting speed limits on roadways in California. The California Vehicle Code (CVC) and the California Manual on Uniform Traffic Control Devices (CA MUTCD) provide guidelines and requirements for establishing radar-enforceable speed limits by law enforcement agencies. Certain roadways are assigned default speed limits by the CVC, such as 15 miles per hour (MPH) in alleys, 25 MPH in residential and business districts, and 55 MPH on two-lane highways. These statutory speed limits are enforceable without the need for additional analysis or Engineering and Traffic Surveys (ETS).

For all other roadways, local jurisdictions must conduct and adopt ETS to establish radar- enforceable speed limits in accordance with the CVC. These surveys are based on two primary factors, including 1) the measured 85th percentile speed (the speed at or below which 85% of vehicles are traveling), and 2) roadway conditions that are or are not readily apparent to motorists.

To maintain compliance with CVC requirements and ensure continued enforceability, staff has completed ETS for roadway segments needing new ETS, as well as for roadway segments that have been redefined.

Additionally, staff has reviewed the roadway network and identified streets that are classified as “local” under the California Road Systems (CRS) classification system or meet the definition of a “local street or road” under the CVC. These streets are proposed to be removed from the ETS

Page 229 of 552 ends

City Council Staff Report - Page 2 of 2

inventory, as they do not require engineering and traffic surveys to be radar enforceable under CVC provisions.

The following updates are recommended as part of this action:

Street Name Current
Speed
Limit
Proposed
Speed
Limit
Note
Femoyer St – Between
Macready Ave and
International Dr
40 MPH 30 MPH No longer requires an Engineering and
Traffic Survey (classified as local)
Peter A McCuen Blvd –
Between Mather Blvd and
Femoyer St
30 MPH 25 MPH No longer requires an Engineering and
Traffic Survey (classified as local)
Mather Field Rd – Between
Folsom Blvd and International
Dr
45 MPH 45 MPH

Mather Field Rd – Between
International Dr and Peter A
McCuen Blvd
45 MPH 35 MPH
Mills Station Rd – Between
Mather Field Rd and White
Rock Rd
25 MPH 25 MPH No longer requires an Engineering and
Traffic Survey (classified as local)
Mills Park Dr – Between White
Rock Rd and Folsom Blvd
25 MPH 25 MPH No longer requires an Engineering and
Traffic Survey (classified as local)
Paseo Dr – Between Folsom
Blvd and Las Casas Way
25 MPH 25 MPH No longer requires an Engineering and
Traffic Survey (classified as local)

FISCAL IMPACT AND FUNDING SOURCE

This is an Ordinance amending the City Municipal Code and has no impact on the General Fund.

ATTACHMENT(S)

1. Ordinance

2. Revised Sections 10.50.010 and 10.50.020

3. Track_Changes_Revised Sections 10.50.010 and 10.50.020

Page 230 of 552 ends

ITEM 15.7. ATTACHMENT 1 Ordinance No. XX-2026 Page 1 of 8

CITY OF RANCHO CORDOVA

ORDINANCE NO. XX-2026

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF RANCHO CORDOVA, STATE OF CALIFORNIA, AMENDING SECTIONS 10.50.010 AND 10.50.020 OF CHAPTER

10.50 OF TITLE 10 OF THE RANCHO CORDOVA MUNICIPAL CODE REGARDING

REDUCED SPEED LIMITS ON SPECIFIC STREETS

THE CITY COUNCIL OF THE CITY OF RANCHO CORDOVA DOES ORDAIN AS FOLLOWS:

Section 1. Purpose and Declarations

WHEREAS, California Vehicle Code Section 22358 authorizes the City of Rancho Cordova ("City") to determine and declare by ordinance a prima facie speed limit less than the speed limit set forth in Vehicle Code Section 22349 if the City determines upon the basis of an engineering and traffic survey that the speed limit set forth in Vehicle Code Section 22349 is more than is reasonable or safe upon any portion of any street other than a state highway where the speed limit set forth in Vehicle Code Section 22349 is applicable; and WHEREAS, an engineering and traffic survey ("Survey") was conducted by the city; and WHEREAS, the Survey established speed limits for certain City streets, as set forth in Section 3; and
WHEREAS, the City Council has determined that the speed limits set forth in the Survey are most appropriate to facilitate the orderly movement of traffic within the City and are reasonable and safe; and
WHEREAS, this ordinance modifies Rancho Cordova Municipal Code section 10.50.010 and 10.50.020 by establishing speed limits for certain City streets, based upon the results of the Survey; and
WHEREAS, this ordinance is exempt from environmental review under the California Environmental Quality Act (CEQA) because it is not a project under the act and it only involves the operation of existing streets involving negligible or no expansion of existing use.

Section 2. Amendment of Code.

Section 10.50.010 of Chapter 10.50 of Title 10 of the Rancho Cordova Municipal Code is hereby amended to read as follows:

The City Council approves and adopts the engineering and traffic surveys dated December 2025, prepared by the City, for the streets and portions thereof set forth therein, copies of which are on file and available for public inspection in the offices of the City Clerk. The City council finds and determines that the surveys were conducted in accordance with the Vehicle Code and methods of conducting engineering and traffic surveys prescribed in the California Department of Transportation’s Manual on Uniform Traffic Control Devices and that the survey justifies the speed limits recommended for the streets and portions of streets therein described. The City Council declares these speed limits as prima facie speed limits for the streets or portions thereof,

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ITEM 15.7. ATTACHMENT 1 Ordinance No. XX-2026 Page 2 of 8
which limits shall be effective when appropriate signs giving notice thereof are erected upon the streets or portions thereof.

Section 10.50.020 of Chapter 10.50 of Title 10 of the Rancho Cordova Municipal Code is hereby amended to read as follows:

The following prima facie speed limits are established based on prevailing speeds and the results of the Engineering and Traffic Surveys.

A. Baroque Drive:

1. Between Zinfandel Drive and Zinfandel Drive, 35 mph; B. Bear Hollow Drive:

1. Between Zinfandel Drive and North Mather Boulevard, 35 mph; C. Business Park Drive:

1. Between Horn Road and Bradshaw Road, 35 mph;
D. Capital Center Drive:

1. Between White Rock Road and International Drive, 35 mph; E. Chase Drive:

1. Between Coloma Road and Hagan Park, 25 mph;
F. Chrysanthy Boulevard:

1. Between Sunrise Boulevard and Adda Way , 35 mph;
G. Coloma Road:

1. Between Folsom Boulevard and Sunrise Boulevard, 40 mph; H. Data Drive:

1. Between International Drive and White Rock Road, 35 mph;

I. Disk Drive:

1. Between Data Drive and Prospect Park Drive, 35 mph;
J. Douglas Road:

1. Between Westerly City Limits to Sunrise Boulevard, 55 mph;

2. Between Sunrise Boulevard and Rancho Cordova Parkway, 50 mph;

3. Between Rancho Cordova Parkway and Americanos Boulevard, 50 mph;

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ITEM 15.7. ATTACHMENT 1 Ordinance No. XX-2026 Page 3 of 8

4. Between Americanos Boulevard and Grant Line Road, 50 mph; K. Explorer Drive:

1. Between Lincoln Village Drive to Lincoln Village Drive, 25 mph; L. Femoyer Street:

1. Between Macready Ave and International Drive, 30 mph; M. Fitzgerald Road:

1. Between White Rock Road and Recycle Road, 35 mph;
N. Folsom Boulevard:

1. Between Bradshaw Road and Routier Road, 45 mph;

2. Between Routier Road and Cordova Lane, 40 mph;

3. Between Cordova Lane and Sunrise Boulevard, 40 mph;

4. Between Sunrise Boulevard and Hazel Avenue, 45 mph;
O. Georgetown Drive:

1. Between Coloma Road and McGregor Drive, 25 mph;
P. Gold Camp Drive:

1. Between Sun Center Drive and Prospect Park Drive, 30 mph; Q. Gold Canal Drive:

1. Between Sun Center Drive and White Rock Road, 35 mph; R. Gold Center Drive:

1. Between Zinfandel Drive and Prospect Park Drive, 30 mph;

2. Between Prospect Park Drive (west) and Prospect Park Drive (east), 35 mph; S. Horn Road:

1. Between Folsom Boulevard and Routier Road, 35 mph;

T. International Drive:

1. Between Zinfandel Drive and Sunrise Boulevard, 45 mph;

2. Between Mather Field Road and Zinfandel Drive, 45 mph; U. Kiefer Boulevard:

1. Between Sunrise Boulevard and Rancho Cordova Parkway, 45 mph;

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ITEM 15.7. ATTACHMENT 1 Ordinance No. XX-2026 Page 4 of 8
V. Kilgore Road:

1. Between Folsom Boulevard and White Rock Road, 35 mph;

2. Between White Rock Road and Baroque Way, 40 mph;
W. Lincoln Village:

1. Between Bradshaw Road and Viking Drive, 35 mph;

2. Between Viking Drive and Routier Road, 25 mph;
X. Luyung Drive:

1. Between White Rock Road and Mechanical Drive, 35 mph; Y. Mather Field Road:

1. Between International Drive and Folsom Boulevard, 45 mph;

2. Between Peter A McCuen Boulevard and International Drive, 35 mph; Z. McGregor Drive:

1. Between Folsom Boulevard and Coloma Road, 25 mph;

2. Between Coloma Road and Ambassador Drive, 25 mph;
AA. Mills Station Road:

1. Between Routier Road and Mather Field Road, 35 mph;
CC. Monier Circle:

1. Between Sunrise Boulevard and Sunrise Boulevard, 30 mph; DD. Old Placerville Road:

1. Between Bradshaw Road and Granby Drive, 45 mph;

2. Between Grandy Drive and Routier Road, 45 mph;

3. Between Routier Road and Systems Parkway-McCready Avenue, 45 mph;

4. Between Systems Parkway-McCready Avenue and Rockingham Drive, 45 mph; EE. Olson Drive:

1. Between Mills Park Drive and Zinfandel Drive, 25 mph;

2. Between Zinfandel Drive and Folsom Boulevard, 35 mph; GG. Peter A McCuen Boulevard:

1. Mather Boulevard and Femoyer Street, 25 mph;
HH. Prospect Park Drive:

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ITEM 15.7. ATTACHMENT 1 Ordinance No. XX-2026 Page 5 of 8

1. Between White Rock Road and White Rock Road, 35 mph;

2. Between White Rock Road and Baroque Way, 35 mph;
II. Quality Drive:

1. Between International Drive and White Rock Road, 35 mph; JJ. Rancho Cordova Parkway:

1. Between Kiefer Boulevard and Douglas Road, 45 mph;
KK. Recycle Road:

1. Between Sunrise Boulevard and Elks Circle, 30 mph;
LL. Reserve Drive:

1. Between Data Drive and International Drive, 35 mph;
MM. Rockingham Drive:

1. Between Mather Field Road and S. White Rock Road, 25 mph;

2. Between Mather Field Road and Old Placerville Road, 35 mph;

3. Between Old Placerville Road and Countryside Way-Nut Plains Drive, 30 mph; NN. Routier Road:

1. Between Old Placerville Road and Folsom Boulevard, 40 mph; OO. S. White Rock Road:

1. Between International Drive and White Rock Road, 25 mph; PP. Sun Center Drive:

1. Between Prospect Park Drive and Sunrise Boulevard, 35 mph; QQ. Sunrise Boulevard:

1. Between Jackson Highway and Kiefer Boulevard, 55 mph

2. Between Kiefer Boulevard and Herodian Drive, 50 mph;

3. Between Herodian Drive and White Rock Road, 45 mph;

4. Between White Rock Road and Folsom Boulevard, 45 mph;

5. Between Folsom Boulevard and Coloma Road, 45 mph;

6. Between Coloma Road and city limits, southbound, 45 mph; RR. Systems Parkway:

1. Between Routier Road and Old Placerville Road, 35 mph;

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ITEM 15.7. ATTACHMENT 1 Ordinance No. XX-2026 Page 6 of 8
SS. Trade Center Drive:

1. Between Sun Center Road and Mercantile Road, 30 mph; TT. Trinity River Drive:

1. Between Coloma Road and Sunrise Boulevard,25 mph;
UU. Vanguard Drive:

1. Between Explorer Drive and Routier Road, 25 mph;
VV. White Rock Road:

1. Between Mills Station Road and Evadna Drive, 25 mph;

2. Between Evadna Drive and Mills Park Drive, 25 mph

3. Between S. White Rock Road and Zinfandel Drive, 40 mph;

4. Between Zinfandel Drive and Sunrise Boulevard, 40 mph;

5. Between Sunrise Boulevard and Macal Drive, 40 mph;
WW. Zinfandel Drive:

1. Between Sunrise Boulevard and Folsom Boulevard, 25 mph;

2. Between Folsom Boulevard and White Rock Road, 35 mph;

3. Between White Rock Road and International Drive, 40 mph;

4. Between International Drive and city limits, 45 mph.

XX. Airpark Drive:

1. Between Femoyer Street and Bear Hollow Drive, 35 mph; YY. Bleckley Street:

1. Between Mather Boulevard and Peter A. McCuen Boulevard, 35mph 30 mph; ZZ. Gold Valley Drive:

1. Between White Rock Road and Sanders Drive, 25 mph;

A1. Mercantile Drive:

1. Between Sunrise Gold Circle and Folsom Boulevard, 35 mph;

B1. Mills Tower Drive:

1. Between White Rock Road and Mills Park Drive, 25 mph;

C1. Rod Beaudry Drive:

1. Between Folsom Boulevard and East Tiffany Lane, 25 mph;

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ITEM 15.7. ATTACHMENT 1 Ordinance No. XX-2026 Page 7 of 8

D1. Sanders Drive:

1. Between Sunrise Boulevard and Gold Valley Drive, 30 mph;

E1. Spoto Drive

1. Between Zinfandel Drive and North Mather Boulevard, 35mph 25 mph;

F1. Sunrise Gold Circle (N):

1. Between Sunrise Boulevard and Sunrise Gold–Mercantile Drive, 35 mph;

G1. Sunrise Gold Circle (E):

1. Between Sunrise Gold Circle (N) and Sunrise Gold Circle (S), 35 mph;

H1. Sunrise Gold Circle (S):

1. Between Sunrise Boulevard and Sunrise Gold Circle (E), 35 mph;

I1. Sunrise Park Drive:

1. Between Sunrise Boulevard and White Rock Road, 35 mph;

J1, Timberland Drive:

1. Between Douglas Road and Borderlands Drive, 25 mph;

K1. Vehicle Drive:

1. Between Zinfandel Drive and Coloma Road, 35 mph;

L1. W. La Loma Drive:

1. Between Folsom Boulevard and La Loma Drive, 25 mph;

Section 3. Environmental
This action is not a project under the California Environmental Quality Act (“CEQA”) and therefore is exempt from environmental review under CEQA Guidelines section 15061(b)(3). Additionally, this action is categorically exempt from environmental review under the California Environmental Quality Act Guidelines section 15301(c) because it involves the operation of existing streets involving negligible or no expansion of existing use.

Section 4. Severability
If any provision of this Ordinance or the application thereof to any person or circumstances, is held invalid, the remainder of the Ordinance, including the application of such part or provision to other persons or circumstances, shall not be affected thereby and shall continue in full force and effect. To this end, provisions of this Ordinance are severable. The City Council hereby declares that it would have passed each section, subsection, subdivision, paragraph, sentence, clause or phase hereof irrespective of the fact that any one or more sections,

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ITEM 15.7. ATTACHMENT 1 Ordinance No. XX-2026 Page 8 of 8
subsections, subdivisions, paragraphs, sentences, clauses or phases be held unconstitutional, invalid or unenforceable.

Section 5. Effective Date
Within fifteen (15) days after adoption, a Summary of this Ordinance shall be published once in the Grapevine Independent, or the Sacramento Bee, a newspaper of general circulation printed and published in Sacramento County and circulated in the City of Rancho Cordova, in accordance with Government Code Section 36933. This Ordinance shall take effect and be enforced thirty (30) days after its adoption.

PASSED AND ADOPTED by the City Council of the City of Rancho Cordova on the ___ day of ____________ 2026 by the following vote:

AYES:

NOES:

ABSENT:

ABSTAIN:

____________________________
,Mayor

ATTEST:

Stacy Leitner, CMC
City Clerk

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ITEM 15.7. ATTACHMENT 2
Rancho Cordova Municipal Code
Chapter 10.50 REDUCED SPEED LIMITS ON SPECIFIC STREETS

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Chapter 10.50

REDUCED SPEED LIMITS ON SPECIFIC STREETS
Sections:

10.50.010 Determination and declaration of prima facie speed limits.

10.50.020 Prima facie speed limits declared.

10.50.010 Determination and declaration of prima facie speed limits.

The city council approves and adopts the engineering and traffic surveys dated November 9, 2020, prepared by the city, for the streets and portions thereof set forth therein, copies of which are on file and available for public inspection in the offices of the city clerk. The city council finds and determines that the surveys were conducted in accordance with the Vehicle Code and methods of conducting engineering and traffic surveys prescribed in the California Department of Transportation and that the survey justifies the speed limits recommended for the streets and portions of streets therein described. The city council declares these speed limits as prima facie speed limits for the streets or portions thereof, which limits shall be effective when appropriate signs giving notice thereof are erected upon the streets or portions thereof. [Ord. 11-2023 § 3 (Exh. A); Ord. 20-2020 § 2; Ord. 1-2018 § 2; Ord. 13-2015 § 2; Ord. 3-2004 § 1].

10.50.020 Prima facie speed limits declared.

The following prima facie speed limits are established based on prevailing speeds and according to traffic and engineering studies:

A. Baroque Drive:

1. Between Zinfandel Drive and Zinfandel Drive, 35 mph; B. Bear Hollow Drive:

1. Between Zinfandel Drive and North Mather Boulevard, 35 mph; C. Business Park Drive:

1. Between Horn Road and Bradshaw Road, 35 mph;
D. Capital Center Drive:

1. Between White Rock Road and International Drive, 35 mph; E. Chase Drive:

1. Between Coloma Road and Hagan Park, 25 mph;
F. Chrysanthy Boulevard:

1. Between Sunrise Boulevard and Adda Way , 35 mph;
G. Coloma Road:

1. Between Folsom Boulevard and Sunrise Boulevard, 40 mph; H. Data Drive:

1. Between International Drive and White Rock Road, 35 mph;

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ITEM 15.7. ATTACHMENT 2
Rancho Cordova Municipal Code
Chapter 10.50 REDUCED SPEED LIMITS ON SPECIFIC STREETS

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