(d) That for particulars as to the rate and method of apportionment of the proposed special tax, reference is made to the attached and incorporated Exhibit "B," which sets forth in sufficient detail the method of apportionment to allow each landowner or resident within the Annexed Territory to clearly estimate the maximum amount that said person will have to pay on said special tax.
Section 6. Public Hearing.
(a) That on October 16, 2025, or as soon as possible thereafter, in the City Hall, Council Chambers at 69-825 Highway 111, Rancho Mirage, California, the City Council will conduct a public hearing on the proposed annexation of the Annexed Territory to the District, the proposed levy of the special tax and all other matters as set forth in this resolution. In consideration of the Owner’s Petition, the applicable waiting period under the Mello-Roos Act for the holding of the public hearing is waived.
(b) That at the public hearing, any persons interested, including all taxpayers, owners of property within the District, and registered voters residing within the District, may appear and be heard, and the testimony of all interested persons or taxpayers for or against the proposed annexation and the levy of the special tax within the territory to be annexed, or the additional police and fire services to be provided, or any other matters set forth herein, will be heard and considered.
(c) That any protests to the foregoing may be made orally or in writing by any interested persons or taxpayers, except that protests pertaining to the regularity or sufficiency of the proceedings must be in writing and must clearly set forth the irregularities and defects to which the objection is made.
(d) That the City Council may waive any irregularities in the form or content of any written protest and at the Public Hearing may correct minor defects in the proceedings. All written protests must be filed with the City Clerk on or before the time fixed for the Public Hearing and any written protest may be withdrawn in writing at any time before the conclusion of the Public Hearing.
Section 7. Notice of Hearing
That the City Clerk is hereby directed to publish, or cause to be published, a notice of the public hearing one time in a newspaper of general circulation published in the Annexed Territory, in accordance with Government Code Section 53339.4. Said notice shall contain the information prescribed in Government Code Section 53339.4 of the Mello-Roos Act and publication of said notice shall be completed at least seven (7) days prior to the date herein fixed for the public hearing.
348
Section 8. Election Ballot
That the City Clerk is directed to mail or deliver, or cause to be mailed or delivered to the Owner at the Owner’s address listed on the Owner’s Petition an election ballot, in the form and within the time specified by the Mello-Roos Act.
Section 9. Election.
(a) That provided written protests have not been filed by fifty percent or more of the registered voters residing within the District or by fifty percent or more of the registered voters residing within the Annexed Territory, or by the owners of one-half (1/2) or more of the area within the District or by the owners of one-half (1/2) or more of the Annexed Territory, the levy of the special tax shall be subject to the approval of Owner, as the sole owner of land within the Annexed Territory, at a special election.
(b) That in consideration of the Owner’s Petition, the applicable waiting period under the Mello-Roos Act for the holding of the election and the necessity for ballot arguments and analysis are waived.
(c) That the special election shall be held immediately following the close of the public hearing at which the City Council is to consider the annexation, or as soon thereafter as possible, at which time the ballot shall be opened and canvassed and the results certified.
Section 10. Severability.
That 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.
Section 11. Repeal of Conflicting Provisions.
That all the provisions heretofore adopted by the City Council that are in conflict with the provisions of this Resolution are hereby repealed.
Section 12. Effective Date.
That this Resolution shall take effect upon its adoption.
Section 13. Certification.
That the City Clerk shall certify to the passage and adoption of this Resolution and enter it into the book of original resolutions.
349
PASSED, APPROVED AND ADOPTED on this 4th day of September 2025.
_______________________
Ted Weill, Mayor
ATTEST:
Kristie Ramos, City Clerk
APPROVED AS TO FORM:
Colin Kirkpatrick, City Attorney
Exhibit “A”: Map of Annexed Territory
Exhibit “B”: Rate and Method of Apportionment of Special Tax
350
Pa
g
e
7 EX
H
I
B
I
T
“
A
”
Ma
p
o
f
P
r
o
p
o
s
e
d
T
e
r
r
i
t
o
r
y
f
o
r
A
n
n
e
x
a
t
i
o
n
LINE DATA.
~ ;V-
'f~ ~·' '' ., •. ' .. ::~·?~:,:.:@;{-t;·
( • · ·. ·····, ,,. ~ vr· ~ ·•· .,. • X · ,· . .,,,;,., .. •· ,,;;i-.o ,,cf• =-•v•·/ ,~" \ ~ "'' ~• .,:--, ·~:{'K.,
3 ·. \ A -,./-LOT 'G" /_1 -_ 7 -~ (LOT 'F' ,,1
·'/
1 :·,, ..
i~/ ,ff ..
. .,
-~-:"
!J .,f:·
//
" ,\
/ '-~r .'l~Ctl ··e ..
L.L.".. ~o. 2:.J 10
!oi',C. )~/l:/rn2,
,,
"''
·----,._/
DOC. 2~2"4-0300t8J, O.~.
,/;{{/~
.:,{~·rf
;,; .-
~,
r-..•.JO----~
SCA.I:. '~-;,,oo•
-lli-
__. CAlll~~ l(fW WAf -j .,_, -
lai ~
18 ~
"1 1 'I U .t ~•
?r:,,•~• !llJ .->0 J~•.,-;,
Ho 1'1a 1+1D.->0 ~~~-·~
~r.J.~'~1 -~~-~ ~n.~2
5 '\"3>"1S l'"l~ 7,:;._•
,,.
11 [~
I" I
I
1~ t
'1 \= l l1 . ? •.1-1) IJ1 -~
P ,t,~C~L •.-.•
... L.~--'lO . 13 o~
RCC. • /02/D2.!!
t,CC . ~02!-J!2~1 l .5. O.R
DETAIL •A•
t
PROPOSED BOUNDARY OF CITY OF RANCHO MIRAGE
COMMUNITY FACILITIES DISTRICT HO, 1, ANNEX 200
PORTION OF SECTION 3~ou1~~N~~l~l¢E~gfH, RANGE 6 EAST, S.B.M.) STATE or CAU,ORNIA
LEGAL DESCR PTION
RECOEOER'S SIAJEhALNT
J:;rc , ___ . :,:o_
,,-T1 ~ ~J,,,,. r,r ___ C 'vt (X.K ~·"'·
N !;l:)(H. __ (I-M,IJ,".:; (JI ..Sst~S"VLN I >.N)
CO.t~UNI '( h\L"IUTE S o;s H C r5 Al ~Ar.('i
N r~ ocrc,: ::,r 11-1;: CCl.!111" ~ECOROii~ 1\1 'TMii: CO>n er ~vcr,sicc ~,~r[ or C,l\lIn11N(~. ,.,-7 1: r.ccx::;;-:r r11:: CITT or "'-NI'.-~ t., ~;;if •
. .,_ __________ _
"CC __________ _
'"t.l t'..1 ALU.-\.NA, A.:o5L::>)0"'1'.-CJI..,._ -.. C .. t l J(f or Tl![ ~-,of' C). !S-J, '()INl)l"T ~ •~1lH THr rt:;o..N )1'~T ()f" lRA;.T 1,iA~ ,c. -~9,C, IN Tl'ir l)rY t"'F f'HN(.rt."/ V.!w)f ;If' -i,r r,Cl,Jril ' r,r ~vt:11~1c r U\Ll'Ol';NA, LX"7'']), N A f':>l'T ON o r !t~Cl'()N ~-, TC\,"11.;.i-H• 4 ~T1, """"(',! t, !;,:,,-, ~-~-kl
CITY CL ERK'S STATEMENT
=llED •. T-E Ol f'l:E or THE CIT" :L£,.K o c TH:: CHY ::r 'W-IJO t.lFUG:: Tl-IS Cf 20
~R ~ F R;,.u.iS. Rl,hf.i-0 -..,Ri,{,f .n CF~-(
-El UiMi .. , /\ ;,. \LGVLAI{ h'LLI ING lllL<LUI I LW :;~ I IIL __ :,/-.Y IJ· ___ , Z:J_, In I S H:.SULU Kl',1 '«J. _____ _ ~R )TC A~~, fW'ICfV ll-lf<AO( ;n t..C~~
PJ:rlJMll'iAR','
LEGEND
1----ROUtJOAAY OF r:;r,y OJ:' RA.NCl40 L.11RAGF' m t.tlil l JIJITY rAr.1I ITII='~ D!STrtlCT NO. 1, ANN[X .2QQ
OW~ER:
l:.C t,IA'-ICHO Mlt<AGt. HOLUIN(;:::; Gt-' CUt·W ..
A DEL,W/1RE LIIAITEO LN3 ILITY PARTNERSHIP APl'I: PORTIONS Of 06.:)-2.20-047, _____________ _.I g:;:~;g:g~: i~;:;~:gil• I PROPOSED BOUNDARY MAP
.".ND 685 -55(-047
TOTAL AREi\: 72.'300 ACRES
CITY OF ~t,\CHO IJIR,\G =-C:QI..IV l,~ .. l"""Y
FAC _ITI(~ D SPICT ·JO. 1, M\[X 22.Q.,
COJ\J-Y DF RV:::~SICE, ST/,TE CF
CAL ·c r.r.J.A
TRACT MAP NO. 3 B990
SH =-FT 1 OF 1 SHFFT
351
Exhibit “B”
Rate and Method of Apportionment of Special Tax
RATE AND AMOUNT OF SPECIAL TAX
COMMUNITY FACILITIES DISTRICT NO. 1 (POLICE AND FIRE)
DETERMINATION OF MUNICIPAL SERVICE COSTS
The following procedures are used to establish the applicable special tax rate for all residential and commercial/industrial property subject to the Special Tax levied in accordance with the Rate and Method of Apportionment for Community Facilities District No. 1. For the FY 2024/25 tax year, the determination of tax rates is reflected below.
STEP ONE: Determine the amount of unreimbursed services costs.
SERVICE
FY 2023/24
ACTUAL EXPENSES
FY 2023/24
ACTUAL REVENUE
Net FY 2023/24
EXPENSES
Police
Fire
$11,491,0441
$10,147,3913
$185,7212
$8,327,5024
$11,305,323
$1,819,889
1 2024 Annual Comprehensive Financial Report
2 2024 Annual Comprehensive Financial Report, Fines and Forfeitures (VICR, Parking Tickets, Fund 105 transfer only)
3 2024 Annual Comprehensive Financial Report
4 Finance Department (Revenue Status Report FY23/24)
STEP TWO: Apportion service cost to land use categories.
SERVICE
LAND USE
CATEGORY
PERCENT
ATTRIBUTABLE
AMOUNT
ATTRIBUTABLE
Police(1)
Fire(2)
Residential
Commercial/Industrial
Residential
Commercial/Industrial
53.6%
46.4%
72.7%
27.3%
TOTAL
$6,056,472
5,245,851
$11,305,323
1,323,556
496,333
$1,819,889
$13,125,212
(1) Police Costs: Percent attributable provided by Riverside County Sheriff’s Department, Records for January 1-December 31, 2024.
(2) Fire Costs: Percent attributable provided by Battalion Chief Matthew Kotz, and Riverside County Fire Department/CalFire from 2024 Cove Commission Annual Fire Report.
352
STEP THREE: Determine incremental cost of additional services.
SERVICE
LAND USE
INVENTORY
NET
COSTS
INCREMENTAL
COSTS
Police
Residential
Commercial/Industrial
15,039 units (a)
6,086,497 sq.ft.(b)
$6,059,472
$5,245,852
$402.91
$0.86
Fire
Residential
Commercial/Industrial
15,039 units (a)
6,086,497 sq.ft.(b)
$1,323,556
$496,333
$88.01
$0.08
(a) Source: California Department of Finance, E-5 City Population & Housing Estimates, January 1, 2025.
(b) Source: Based on total commercial square footage as of 3/31/25.
Total Residential is $490.92; total Commercial is $0.94
STEP FOUR: Compare Amount Against CPI Limitations.
(The Community Facilities District may not increase the fee higher than two times the annual Consumer Price Index)
FACTOR
AMOUNT
FACTOR UNIT / SOURCE
1) Initial Rate
2) Base CPI (9/90)
3) Current CPI (1/25)
4) Percent Increase
5) Allowed Increase
(2x)
6) Proposed Tax
(without Admin Charge)
7) Percent Increase
8) Within Allowable
Increase?
$129.96
.38
52.023
135.215
159.9%
319.8%
$490.92
0.94 277.7%
147.4%
Yes
Yes
Residential/unit (September 1990)
Commercial/Sq. Ft. (September 1990)
Converted from Los Angeles-Long Beach-Anaheim to Riverside- San Bernardino-Ontario -All Urban Consumers, All Items
Per residential unit
Per commercial square foot
Residential
Commercial
Residential
Commercial
STEP FIVE: Determine If Collection Is Required for Prior Fiscal Year (The District may collect unrecovered costs from a prior fiscal year provided that the Proposed Assessment without the Administrative Charge does not exceed the allowable increase of two times the annual Consumer Price Index.)
NOT APPLICABLE
353
STEP SIX: Identify Administrative Charges and Offsetting Property Tax
LAND
USE
INCREMENTAL
COST
ADMINISTRATIVE
CHARGES (15%)
TOTAL
ASSESSMENT
PROPERTY
TAX
NET SERVICE
COST
Residential
Commercial
$490.92/unit
$0.94/sq.ft
$73.62
$0.14
$564.54
$1.08
To be
determined
To be
determined
To be
determined
To be
determined
At the conclusion of STEP SIX, the amount of reimbursement can be determined and assessed annually to each parcel owner.
[THE REMAINDER OF THIS PAGE INTENTIONALLY LEFT BLANK]
354