FISCAL IMPACT
The recommended budget adjustment for this project cancellation returns $2,486,661 of available resources to the Waste Services Rehabilitation Fund.
ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to activities that will not result in a direct or reasonably foreseeable indirect physical change in the environment, or is otherwise not considered a project as defined by CEQA Statute §21065 and CEQA State Guidelines §15060(c)(3) and §15378. Approval of a budget adjustment meets the above criteria and is not subject to CEQA. No additional environmental review is required.
CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal A - Remain fiscally responsible in a changing world
Respectfully Submitted,
Keith Schmidt, Senior Engineer
Richard Plecker, Environmental Utilities Director
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:
Description
Ordinance 6815
ORDINANCE NO. 6815
ORDINANCE OF THE COUNCIL OF THE CITY OF ROSEVILLE
AUTHORIZING CERTAIN AMENDMENTS TO THE FISCAL YEAR 2023-24
BUDGET AND DECLARING THIS ORDINANCE TO BE IMMEDIATELY
EFFECTIVE AS AN APPROPRIATION MEASURE
THE CITY OF ROSEVILLE ORDAINS:
SECTION 1 . The City of Roseville Annual Budget, Fiscal Year 2023 -24, is hereby amended as listed on the attached budget adjustment for an Environmental Utilities project cancellation.
SECTION 2. This ordinance is hereby declared to be an appropriation measure, immediately effective pursuant to the provisions of Section 5.03 of the Charter.
SECTION 3. The City Clerk is hereby authorized and directed to post a true copy of the foregoing ordinance in each of three (3) conspicuous locations in the City and she shall immediately after such posting enter in the ordinance book, under the record of the ordinance, a certificate under her hand stating the time and place of such publication by posting.
PASSED AND ADOPTED by the Council of the City of Roseville, this day of , 2024, by the following vote on roll call:
AYES COUNCILMEMBERS:
NOES COUNCILMEMBERS:
ABSENT COUNCILMEMBERS:
MAYOR
ATTEST:
City Clerk
EXPENDITURES/EXPENSES/TRANSFERS OUT
REQUEST FOR BUDGET ADJUSTMENT
Updated 12/1/2023
ACCOUNT STRING BUDGET ($) DESCRIPTION Fund Account Center Project Adjustment
6330
6587
84001
500339
(2,486,661)
Decrease Capital Outlay Budget of Project #500339
Compressed Natural Gas Retrofit Upgrade to cancel
project
EXPENDITURES/EXPENSES/TRANSFERS OUT TOTAL (2,486,661)
REVENUES/TRANSFERS IN
ACCOUNT STRING BUDGET ($) DESCRIPTION Fund Account Center Project Adjustment
REVENUES/TRANSFERS IN TOTAL -
NET ADJUSTMENT (2,486,661)
FUND BALANCE
ACCOUNT STRING BUDGET ($) DESCRIPTION Fund Account Center Project Adjustment Increase available resources in the Waste Services
6330 3601 00000 000000 2,486,661 Rehabilitation Fund - Cancel Project #500339 Compressed Natural Gas Retrofit Upgrade
3601 00000 000000
3601 00000 000000
3601 00000 000000
3601 00000 000000
3601 00000 000000
FUND BALANCE TOTAL 2,486,661
Justification for Budget Adjustment:
Compressed Natural Gas Retrofit Upgrade (500339) Cancellation - Waste Services and Fleet Services have agreed to advance a smaller, separate project to retrofit a single repair bay. The assessment conducted thus far required $13,339 of the $2,500,000 project budget, leaving a remaining budget amount of $2,486,661 to be returned to the Waste Services Rehabilitation Fund 6330.
REQUESTER NAME & TITLE: Keith Schmidt, Senior Engineer FISCAL YEAR: 2023-24 PREPARER NAME & TITLE: Linda York, EU Business Analyst COUNCIL DATE (if applicable): 05/15/24 DEPARTMENT/DIVISION: EU Technical Services ORDINANCE:
COUNCIL COMMUNICATION
CC #:
3330
File #:
0102
Title:
Second Reading - Roseville Municipal Code Amendment – Regulations for Fireworks
Contact:
Joseph Speaker 916-774-5325 [email protected]
Meeting Date: 5/15/2024
Item #: 7.14.
RECOMMENDATION TO COUNCIL
ORDINANCE NO. 6816 AMENDING SECTION 16.16.140 OF CHAPTER 16.16 OF TITLE 16 OF THE ROSEVILLE MUNICIPAL CODE REGARDING REGULATIONS FOR FIREWORKS, for second reading and adoption.
BACKGROUND
Not applicable.
FISCAL IMPACT
Not applicable.
ENVIRONMENTAL REVIEW
Not applicable.
CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal C - Maintain a safe and healthy community
Respectfully Submitted,
Joseph Speaker, Assistant City Attorney
Michelle Sheidenberger, City Attorney
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:
Description
Ordinance 6816
ORDINANCE NO. 6816
ORDINANCE OF THE COUNCIL OF THE CITY OF ROSEVILLE AMENDING SECTION
16.16.140 OF CHAPTER 16.16 OF TITLE 16 OF THE ROSEVILLE MUNICIPAL CODE
REGARDING REGULATIONS FOR FIREWORKS
THE CITY OF ROSEVILLE ORDAINS:
SECTION 1. Section 16.16.140 of Chapter 16.16 of Title 16 of the Roseville Municipal Code is hereby amended to read as follows:
16.16.140. Regulations for fireworks.
A. Chapter 56, Section 5608.1 of the California Fire Code, as adopted by the city, is hereby amended to read as follows:
5608.1 General. Outdoor fireworks displays, use of pyrotechnics before a proximate audience and pyrotechnic special effects in theatrical and group entertainment productions shall comply with California Code of Regulations, Title 19, Division 1, Chapter 6- Fireworks, and this chapter.
B. Prohibited Fireworks. Except as otherwise provided in this section, no person shall possess, manufacture, sell, use, display or explode any dangerous fireworks including, but not limited to, any rocket, firecracker, roman candle, squib, torpedo, wire core sparkler, wooden core sparkler, black cartridge, aerial shell or other combustible device or explosive substance or any kind of fireworks, by whatsoever name known, or any altered safe and sane fireworks within the city.
C. Public Displays. Public displays of fireworks may be given under permit issued by the fire code official consistent with state law where such displays will take place under the direction and supervision of a state of California licensed pyrotechnic operator.
D. Public Notice. Applicants for a fireworks public display permit shall provide notice to the surrounding community prior to the public display in accordance with standards approved by the fire code official.
E. Safe and Sane Fireworks. It shall not be unlawful to possess, use, display or discharge, within the city, those fireworks that are defined and classified as "safe and sane fireworks” by Health and Safety Code section 12529, as may be amended from time to time, during the period from noon on the 28th of June through 11:59 pm on the 4th of July of the same calendar year. Any fireworks that are not defined and classified as “safe and sane fireworks” by Health and Safety Code Section 12529, as may be amended from time to time, are “dangerous fireworks” for purposes of this section..
F. Host Liability. No host shall knowingly allow any person to violate a provision of this section on the host's property. For purposes of this section, "host" means: (i) any person having ownership, control, the right to use, and/or possess a property; and/or (ii) is responsible for hosting, organizing, supervising, officiating, conducting, and/or accepts responsibility for a gathering. Additionally, for purposes of this section, “knowingly” shall mean that a person knew or reasonably should have known, looking 2 at the totality of the circumstances. The provisions of this section shall not apply to:
1. The possession, manufacture, storage, display, sale, use, or discharge of fireworks as permitted under federal law, state law, and/or this section;
2. A host who seeks immediate assistance from any law enforcement agency to remove any person who refuses to abide by the host’s performance of the duties imposed by this section, or to terminate the gathering because the host has been unable to prevent violation of this section, despite having taken reasonable steps to do so;
3. A host who seeks immediate medical assistance to provide care for a person in danger, due to a violation of this section.
G. Sale of Safe and Sane Fireworks. The sale of “safe and sane fireworks”, authorized and labeled in accordance with Health and Safety Code section 12529, as may be amended from time to time,, within the city, shall be permitted only between noon and 10:00 p.m. on the 28th of June of each year and 9:00 a.m. through 10:00 p.m. on June 29th through the 4th of July of the same calendar year.
Exception: No person shall sell or offer to sell or expose for sale any safe and sane fireworks to any person under the age of 18 years.
H. Permits. It is unlawful for any person, firm, or corporation to sell safe and sane fireworks within the city without having first applied for and received a city permit therefor, in addition to the required state license.
I. Permit Requirements. The following are requirements for an application for a permit to sell safe and sane fireworks in the city:
1. No permit to sell safe and sane fireworks shall be issued to any person or business entity except nonprofit organizations.
a. "Nonprofit organization" means: (i) any nonprofit association, charity or corporation organized pursuant to the Internal Revenue Code or California Revenue and Ta xation Code; or (ii) a group which is an integral part of a recognized national organization having such tax -exempt status; or (iii) an organization officially affiliated with and officially recognized by: (A) an elementary school, middle school, and/or high school and/or school district that serves, in whole or in part, the residents of the city, or (B) a public and/or private community college, college and/or university which is located within the boundaries of the city.
2. Any nonprofit organization that is qualified to sell safe and sane fireworks must meet all of the following criteria for a continuous period of not less than one full year preceding submittal of an application for a permit to sell fireworks required by this section and which continues to meet the criteria for the duration of any permit to sell fireworks issued by the city.
a. The organization must have its principal and permanent meeting place within the city. b. The organization must have a demonstrated benefit or provide a service to the citizens of Roseville.
c. The organization must have a minimum bona fide membership of at least 20 members who either reside in the city or are owners or operators of a business 3 or other establishment located in the city or attest that the otherwise qualified organization will have a minimum of 20 volunteers to staff a fireworks booth.
The organization shall provide documentation demonstrating the minimum bona fide membership to the satisfaction of the fire chief. d. The organization must not have been found by any court of competent jurisdiction or city administrative hearing officer to be in violation of any civil or criminal local, state or federal law within 24 calendar months prior to the organization's submittal of an application for a permit to sell fireworks. e. All applications for permits shall be accompanied by a California State Board of Equalization temporary sales tax permit.
f. All applications for permits shall be in writing to the fire department on forms supplied by the city.
g. Applications must be filed 30 days prior to the actual sale or display. h. Applications shall set forth the proposed location of the fireworks stand. i. Applications shall be accompanied by a certificate of insurance in a form approved by the city attorney showing public liability insurance coverage in a minimum amount of $1,000,000.00.
j. All applications for permits shall be accompanied by a retail sales permit issued by the California State Fire Marshal.
k. Applicants shall furnish such other data or information as may be required relating to the issuance of such fireworks permits.
l. Applications shall identify the name, organizational form, address of the principal meeting place, number of members, the purpose of the organization or corporation and the date it came into existence within the city. Only those organizations that are located within the city limits will be allowed to sell fireworks. Each org anization, and its affiliated groups, will be limited to no more than one booth.
m. Every application shall designate one or more individuals as the fireworks stand safety officer. That individual shall be required to attend a fireworks stand operators safety seminar and orientation session conducted or approved by the city's fire department prior to issuance of the permit. The fireworks stand safety officer(s) must attend the seminar each year regardless of whether or not they have previously attended such a seminar in the past.
n. Each application shall be accompanied by the applicable permit fee. Such fee shall be nonrefundable. The fee shall be used to defray the expense of administering the provisions of this section and to provide safety and informational material and programming relative to fireworks.
J. Permit Revocation. The fire chief may suspend or revoke any permit upon proof that the permitted organization or corporation, or any of its members, has violated any of the provisions of this section relating to fireworks. If the fire chief determines that the suspension occurred too late in the limited sales period to have the necessary deterrent 4 effect, he or she may disqualify the permitted person or organization from obtaining a permit for a period of up to two additional years. Such additional disqualifications may be appealed to the city manager in writing within 15 calendar days of the action.
K. Number of Permits Issued. Except as otherwise provided, not more than 15 permits for fireworks shall be issued during any one calendar year. In the event more than 15 applications for permits are rec eived, priorities for issuing of permits shall be determined by the fire chief as follows:
1. First priority shall be to those applicants who received a permit in the prior calendar year and actually operated a fireworks stand. Provided, however, that such priority shall expire after five consecutive years, and that nothing herein shall be construed so as to permit more than one fireworks stand per organization.
2. Second priority shall be to those otherwise qualified organizations.
3. In the event that the number of applicants within a given class of priority exceeds the number of permits remaining to be granted, then the selection of permittees shall be by lot. Such lottery shall be conducted in public by the fire chief who shall notify all applicants at least five days in advance of the date and time of the lottery.
L. Temporary Fireworks Stands. Retail sales of safe and sane fireworks are permitted only from within a temporary fireworks stand and subject to the following provisions:
1. No person other than the permitted organization shall operate the fireworks stand for which the permit is issued or share or otherwise participate in the profits of the operation of such stand.
2. No person other than the individuals who are members of the permitted organization shall sell or otherwise participate in the sale of safe and sane fireworks.
3. Each fireworks stand shall have a responsible adult in attendance and in charge of the stand at all times while it is being used for the display or storage of safe and sane fireworks.
4. Each fireworks stand shall have a fireworks stand safety officer in attendance and in charge at all times while it is being used for the sale or the offering for sale of safe and sane fireworks.
5. All safe and sane fireworks shall be retained or stored at the approved location of the fireworks stand, and in no event shall fireworks, other than those which have been sold, be removed from the approved fireworks stand location to any other place within the city.
6. There shall be no drinking or possession of alcoholic beverages in or about the fireworks stand or storage site at any time.
7. Fireworks stands may only be located on property zoned C-C, G-C, M-1, or M-2.
8. No fireworks stand shall be located within 25 feet of any other building or within 50 feet of any gasoline station, fuel pump, storage tank, generator or bulk plant. 5 9. Fireworks stands shall be located at least 100 feet apart from any other fireworks stand.
10. Fireworks stands shall comply with the provisions of the Building Code as determined by and at the discretion of the building official. All stands shall be erected under the supervision of the building official. The building official shall require that stands be constructed in a manner which will reasonably insure safety of attendants and patrons.
11. Temporary electrical wiring within the fireworks stand shall be prohibited.
12. Electrically powered equipment shall be located at least 10 feet from the fireworks stand.
13. Each stand shall have at least two approved exits located at opposite ends of the stand.
14. Any relocation of a fireworks stand shall be subject to prior approval of the fire chief.
15. Each fireworks stand shall be provided with two two -and-one-half-gallon "water- type" fire extinguishers approved by the fire chief, in good working order and easily accessible for use in case of fire. Such fire extinguishers shall be kept at or immediately near the fireworks stand.
16. All weeds and combustible materials shall be cleared from the location of the fireworks stand, to a distance of at least 30 feet.
17. When the fireworks stand is not being used for the sale and/or display of fireworks, all fireworks shall be stored in a manner consistent with one of the following:
a. Within a reinforced, heavy metal, fully-enclosed container, walk-in type drop box, or its equivalent, as approved by the fire code official; or b. Returned daily to the licensed fireworks wholesaler for storage at an approved location.
M. Igniting Fireworks Near Stand. It is unlawful to discharge or ignite fireworks of any type within 25 feet of a fireworks stand.
N. Removal of Fireworks Stand. Fireworks stands shall be removed from the temporary locations by noon on the 6th day of July, and all accompanying litter shall be cleared from the locations by that time.
O. Penalties. It is unlawful and a public nuisance to violate any of the provisions of this section.
Violation of this section shall be charged as a misdemeanor. Additionally, the city shall be entitled to recover response costs required to address any provision of this section, including from a host. “Response costs” shall mean those reasonable and necessary costs directly incurred by city personnel for a response to an illegal discharge or illegal storage of fireworks, and include the cost of providing law enforcement, firefighting, and/or other emergency services at the scene of the violation.
P. Civil Injunction. The violation of any provision of this section shall be and is hereby declared to be contrary to the public interest and shall, at the discretion of city, create a cause of action for injunctive relief.
Q. Administrative Remedies. In addition to the civil remedies and criminal penalties set forth herein, any person that violates the provisions of this section may be subject to administrative remedies, as set forth by city ordinance, including the recovery of any response cost. Each individual dangerous firework and/or illegal discharge or storage may be charged as a 6 separate violation.
R. Cumulative Remedies, Procedures and Penalties. Unless otherwise expressly provided, the remedies, procedures and penalties provided by this section are cumulative to each other and to any others available under state law or other city ordinances.
S. Effect on Criminal Prosecution. Nothing in the adoption or administration of this section shall be construed as affecting the ability to initiate or continue concurrent or subsequent criminal prosecution for any violation of the provisions of this code or any state law arising out of the same circumstances necessitating the application of this section.
T. Severability. The provisions of this section are hereby declared to be severable. If any section, sentence, clause, phrase, word, portion or provision of the ordinance codified in this section is held invalid, or unconstitutional, or unenforceable, by any court of competent jurisdiction, such holding shall not affect, impair, or invalidate any other section, sentence, clause, phrase, word, portion, or provision of said ordinance which can be given effect without the invalid portion. In adopting said ordinance, the city council affirmatively declares that it would have approved and adopted said ordinance even without any portion which may be held invalid or unenforceable.
SECTION 2. This ordinance shall be effective at the expiration of thirty (30) days from the date of adoption.
SECTION 3. The City Clerk is hereby directed to cause this ordinance to be published in full at least once within fourteen (14) days after it is adopted in a newspaper of general circulation in the City, or shall within fourteen (14) days after its adoption cause this ordinance to be posted in full in at least three (3) public places in the City and enter in the Ordinance Book a certificate stating the time and place of said publication by posting.
PASSED AND ADOPTED by the Council of the City of Roseville this day of , 20 , by the following vote on roll call:
AYES COUNCILMEMBERS:
NOES COUNCILMEMBERS:
ABSENT COUNCILMEMBERS:
MAYOR
ATTEST:
City Clerk
COUNCIL COMMUNICATION
CC #:
3321
File #:
0400-07
Title:
Shea Properties - Parcel Map
Contact:
Robert Medina 916-774-5517 [email protected]
Meeting Date: 5/15/2024
Item #: 7.15.
RECOMMENDATION TO COUNCIL
It is recommended that the City Council approve the parcel map on file with the City Clerk and accept, on behalf of the public, the public easements offered thereon for dedication.
BACKGROUND
The Development Services - Engineering Division has reviewed the subject parcel map and found that it is in compliance with the Subdivision Map Act and the City's Subdivision Ordinance and all conditions of the tentative map have been met.
This map will be creating 1 parcel.
FISCAL IMPACT
There is no fiscal impact to the City's General Fund associated with this approval.
ENVIRONMENTAL REVIEW
Approval of the Shea Properties Parcel Map project is an action that is subject to CEQA. Project level CEQA compliance for the Shea Properties Parcel Map project was accomplished with preparation of an Addendum to the 2035 General Plan Environmental Impact Report (SCH #2019080418, certified on August 5, 2020), inclusive of the 2021 Housing Element Addendum.
The City Council considered this Addendum with the approval of the Shea Properties Apartment project on February 15, 2023. Because the Shea Properties Parcel Map project is consistent with the project evaluated in the Addendum to the 2035 General Plan Environmental Impact Report (SCH #2019080418, certified on August 5, 2020), no new effects would be expected to occur and all applicable mitigation measures from the Addendum to the 2035 General Plan Environmental Impact Report (SCH #2019080418, certified on August 5, 2020) will be implemented. As such, no additional CEQA action is required.
CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal F - Invest in well-planned infrastructure and growth
Respectfully Submitted,
Robert Medina, Assistant Engineer
Mike Isom, Development Services Director
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:
Description
Parcel Map
Vicinity Map
N.T.S.
VICINITY MAP
SHEA APARTMENTS
COUNCIL COMMUNICATION
CC #:
3320
File #:
0102-10
Title:
Resolution - Bryan Buchanan
Contact:
Blair Hutchison 916-774-5266 [email protected]
Meeting Date: 5/15/2024
Item #: 7.16.
RECOMMENDATION TO COUNCIL
Commend Bryan Buchanan for his 29 years of outstanding service and dedication to the City of Roseville, congratulate him for his many accomplishments, and wish him a long, healthy, and enjoyable retirement.
BACKGROUND
Not applicable.
FISCAL IMPACT
Not applicable.
ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to activities that will not result in a direct or reasonably foreseeable indirect physical change in the environment, or is otherwise not considered a project as defined by CEQA Statute §21065 and CEQA State Guidelines §15060(c)(3) and §15378. Ceremonial documents meet the above criteria and are not subject to CEQA. No additional environmental review is required.
CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Respectfully Submitted,
Blair Hutchison, City Clerk Technician
Carmen Avalos, City Clerk
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:
Description
Resolution - Bryan Buchanan
COUNCIL COMMUNICATION
CC #:
3311
File #:
0102
Title:
Council Discretionary Funds - Sober Grad Night
Contact:
Heather Blanco 916-746-1171 [email protected]
Meeting Date: 5/15/2024
Item #: 8.1.
RECOMMENDATION TO COUNCIL
The City Council has received the following requests for discretionary funding and can at this time discuss and consider each request for approval by motion:
Roseville High School Sober Grad Night
Woodcreek High School Sober Grad Night
Oakmont High School Sober Grad Night
West Park High School Sober Grad Night
Four local high schools in the Roseville Joint Union High School District have submitted a request for the City Council to provide a sponsorship in the form of a discretionary fund donation for the Safe and Sober Grad Night events for this year's graduating seniors. The City Council funded prior years' requests for Safe and Sober Grad night activities at $500 per school.
The balance remaining in the Council Discretionary Funds for FY2023-24 is $9,821.
All written requests have been included with this report for your review, and representatives from each of the high schools have been invited to attend the meeting and may be available to answer any questions for Council.
BACKGROUND
The Citizens’ Benefit Fund was established in 1993 with the net proceeds from the sale of the Roseville Hospital. The City Council may, after receiving the recommendation of the Roseville Grants Advisory Commission, annually appropriate up to 90 percent of the annual earnings of the Citizens’ Benefit Fund for the purpose of improving the quality of life for the citizens of the City of Roseville. The City Council, without the recommendation of the Roseville Grants Advisory Commission, may annually appropriate a minor amount up to $15,000 of the annual earnings for the purpose of improving the quality of life in Roseville.
FISCAL IMPACT
There is no fiscal impact to the City’s General Fund. Annually, the Assistant City Manager/Chief Financial Officer allocates $15,000 of the annual earnings on the Citizens’ Benefit Fund per section 4.06.040 in the Municipal Code and includes it in the annual budget along with the Citizens’ Benefit Fund resources available for appropriation each year. These earnings are restricted for the purpose of improving the quality of life for Roseville residents and appropriated by the City Council. The balance remaining in the Council’s Discretionary Funds for FY2023-24 is $9,821.
ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to activities that will not result in a direct or reasonably foreseeable indirect physical change in the environment, or is otherwise not considered a project as defined by CEQA Statute §21065 and CEQA State Guidelines §15060(c)(3) and §15378. The award of funds meets the above criteria and is not subject to CEQA. No additional environmental review is required.
CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal B - Support community engagement and advocacy
Respectfully Submitted,
Heather Blanco, Executive Assistant
Carmen Avalos, City Clerk
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:
Description
Woodcreek High School
Oakmont High School
West Park High School
Roseville High School
COUNCIL COMMUNICATION
CC #:
3316
File #:
0201
Title:
FY2023-24 Second Quarter Financial Report
Contact:
Scott Pettingell 916-774-1306 [email protected] Meeting Date: 5/15/2024
Item #: 8.2.
RECOMMENDATION TO COUNCIL
This is an informational item and requires no City Council action.
BACKGROUND
The attached second quarter financial report provides a summary of the City’s financial position through the second quarter of FY2023-24 for (1) the General Fund, (2) the enterprise operating funds, and (3) revenues in other selected funds. This report is provided pursuant to the Budget Control section of the City Charter (Section 7.15).
FISCAL IMPACT
This item is a financial update only and has no fiscal impact.
ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to activities that will not result in a direct or reasonably foreseeable indirect physical change in the environment, or is otherwise not considered a project as defined by CEQA Statute §20165 and CEQA State Guidelines §15060(c)(3) and §15378. This second quarter financial report meets the above criteria and is not subject to CEQA. No additional environmental review is required.
CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal A - Remain fiscally responsible in a changing world
Respectfully Submitted,
Scott Pettingell, Assistant Finance Director
Dennis Kauffman, Assistant City Manager/Chief Financial Officer
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:
Description
Second Quarter Report
Fiscal Year 2023-24
Second Quarter Report
1 Fiscal Year 2023-24 – Second Quarter Report
Overview
This financial report provides an overview of the City’s financial status through the second quarter of the fiscal year (FY) 2023-24 (July 1, 2023, through December 31, 2023) for:
(1) the General Fund.
(2) the major enterprise operating funds, and
(3) revenues in other selected funds.
This report includes tables and graphs illustrating cumulative operating revenues and expenditures up to the second quarter and comparing budgeted and actual revenues and expenditures. Additionally, the report includes forecasted revenues, historical revenue trends, explanations of significant variances, and year-end forecast assumptions.
General Fund operating revenues collected through the second quarter are 24 percent of the budget. While sales tax revenues are trending below estimates, this level of collection as of the second quarter is expected and in line with prior years due to the timing of receiving some of the more significant revenue sources.
The following factors should be taken into consideration when analyzing this information:
Sales and Use Tax is the largest General Fund revenue source. The City only receives four months of sales tax revenue by the end of the second quarter each fiscal year due to the California Department of Tax and Fee Administration (CDTFA) processing timelines. Second-quarter revenues are derived from taxable sales through October 2023, with October sales tax received in December.
Property Tax is the second largest General Fund revenue source, but most of this tax revenue is received from Placer County in the third (mid-January) and fourth (mid-May) quarters. This distribution schedule is why no significant property tax revenues appear in the following table and graph.
Transient Occupancy Tax (TOT, or hotel tax) for the second quarter is derived from payments received through December for hotel stays through November; therefore, the following charts only reflect five months of TOT revenues.
Other Revenues, including reimbursements from the State, property transfer tax, business license tax, and other fees, are tracking ten percent lower than estimates through the end of the second quarter. This rate of collection is in line with expectations due to the timing of collections.
2 Year-End Forecast
General fund sales tax revenues in the second quarter of FY2023-24 continue to trend below budget estimates. The growth rates of sales tax revenue (both Bradley Burns and Measure B) have declined compared to the post-pandemic years, influenced by factors such as inflation and shifts in consumer spending habits towards areas constrained during the pandemic. The latest forecast from the City’s sales tax consultant shows a further decline in Sales tax revenues. Sales tax is anticipated to end the year at approximately 6% or $6 million below budget estimates, compared to the first quarter estimate which forecasted a 4% or $4.5 million shortfall. This year-end forecast for FY2023-24 represents a 3 percent decline, or $3.2 million, from the sales tax revenue received in FY2022-23.
As the first-quarter report outlined, County estimates project that property tax revenues will exceed initial projections by $1.2 million. Hotel tax revenue is anticipated to remain on track to meet the budget target by the close of the fiscal year. The positive trend in development activity during the first quarter continued into the second quarter of FY2023-24. Staff foresee this trend continuing, albeit slower, through the third quarter, with a subsequent uptick anticipated in the final quarter and during the summer months. Revenues from building permits, plan check fees, and engineering inspection fees are expected to meet or exceed budgetary expectations. Similarly, the year-end forecast for recreation program revenues has remained the same, and it is still projected to achieve its target by the end of the fiscal year.
Staff continue to employ a multifaceted strategy to ensure favorable year-end outcomes, provided no significant unforeseen impacts on revenues or expenditures. Close monitoring of General Fund revenues continues to assess whether higher-than-expected revenues in other categories can offset any portion of the anticipated sales tax shortfall. Should revenues fall short of estimates, staff anticipate adequate savings in General Fund expenditures (including labor, materials, services, and supplies) to mitigate the revenue deficit. Additionally, staff are implementing precautionary measures outlined in the first-quarter report, such as postponing the transfer of the $4.6 million additional discretionary payment (ADP) to CalPERS until later in the fiscal year. Staff are estimating the year-end budgetary results and considering making an ADP to CalPERS for an amount less than authorized in the budget.
3 General Fund: Operating Revenues
The following table includes cumulative General Fund operating revenue through the second quarter and a revenue budget to actual comparison for FY2023-24.
BUDGET TO CUMULATIVE REVENUE COMPARISON
(July 1 – December 31)
Revenue Type Amended
Budget
Cumulative
Revenues
Balance
Remaining
% of
Budget
Collected
Sales and Use Tax - Bradley Burns $ 72,688,000 $ 22,687,627 $ (50,000,373) 31% Sales and Use Tax - Measure B 29,775,000 9,548,421 (20,226,579) 32% Sales and Use Tax - State Aid for Public Safety 1,777,000 683,150 (1,093,850) 38% Property Tax 70,347,000 1,133,195 (69,213,805) 2% Transient Occupancy Tax (TOT) 7,250,000 3,135,824 (4,114,176) 43% Parks, Recreation & Library Programs 4,710,632 2,291,408 (2,419,224) 49% Building Permits 2,920,836 1,703,113 (1,217,723) 58% Plan Check Fees 2,536,300 1,443,111 (1,093,189) 57% Engineering Inspection Fees 353,196 203,357 (149,839) 58% Other Revenues 15,379,701 6,168,158 (9,211,543) 40% TOTAL $ 207,737,665 $ 48,997,364 $ (158,740,301) 24%
31%32%38%2%43%49%58%57%58%40%24%0% 20% 40% 60% 80% 100%Sales and Use Tax - Bradley BurnsSales and Use Tax - Measure BSales and Use Tax - Public SafetyProperty TaxTransient Occupancy Tax (TOT)Parks, Recreation & LibraryBuilding PermitsPlan Check FeesEngineering Inspection FeesOther RevenuesTotalGeneral Fund Operating Revenues Cumulative Percentage of Revenue Collected(July 1 – December 31)Amended Budget% of Revenue Collected
4 General Fund operating revenues collected through the second quarter are 24 percent of the budget primarily due to the timing associated with receiving some of the more significant tax revenue sources. For instance, property tax is the second largest General Fund revenue source, but most of this funding is received in the third and fourth quarters of the fiscal year. The following is an explanation of the notable variances:
Bradley Burns and Measure B Sales Tax
The City's Bradley Burns sales tax revenue ended the second quarter at 31 percent of the budget. Similarly, Measure B sales tax revenue tracked at 32 percent of the budget. Sales tax revenue received by the City during this period is derived from taxable sales through October 2023. However, to date, the City has received $39,339,410 in Bradley Burns sales tax distributions and $17,021,615 in Measure B distributions from taxable sales through the end of December.
As mentioned earlier in this report, the latest analysis provided by our sales tax consultant shows further decline in sales tax revenues compared to the previous fiscal year. This decrease continues to be attributed to higher interest rates and a shift in consumer spending towards service-related purchases that are not taxable. Several factors, including broader economic risks such as geopolitical instability, severe weather events, housing costs, oil price shocks, and instability in commercial real estate markets in major urban centers, continue to influence the consultant's more conservative growth forecast. These factors may adversely affect markets, supply chains, and consumer confidence.
The consultant provides a year-end forecast that includes conservative, most-likely, and optimistic scenarios (see chart below). The most-likely forecast indicates that revenues may end at $67.8 million (Bradley Burns) and $28.6 million (Measure B), which is $6 million under budget estimates.
Revenue Type Conservative Most-Likely Optimistic
Sales and Use Tax - Bradley Burns $ 66,793,800 $ 67,806,090 $ 68,818,300 Sales and Use Tax - Measure B 28,107,300 28,643,597 29,179,900 TOTAL $ 94,901,100 $ 96,449,687 $ 97,998,200
Budget Versus Updated Forecast Amended Budget Most-Likely Variance Sales and Use Tax - Bradley Burns $ 72,688,000 $ 67,806,090 $ (4,881,910) Sales and Use Tax - Measure B 29,775,000 28,643,597 (1,131,403) TOTAL $ 102,463,000 $ 96,449,687 $ (6,013,313)
The graphs provided below show Bradley Burns and Measure B Sales and Use Tax revenues collected through December as compared to budget and the projected year-end results.
5 The following graph presents historical Bradley Burns Sales and Use Tax revenues from January 2021 through December 2023 for the Automall, Creekside, The Fountains, and the Galleria Mall. Creekside Mall and the Fountains, represented by the bottom two lines in red and green, are staying relatively flat. Galleria, the purple line, has grown since 2021, with seasonal spikes during the holiday quarters. The Roseville Automall (blue line) returned to 2020 levels around $3 million, as the average price of vehicles spiked during 2022 and declined again in 2023. Staff pay close attention to these trends, as well as the other sectors of the local economy, to better understand and be able to forecast sales tax revenue.
City of Roseville - Quarterly Sales Tax
Automall - Creekside - The Fountains - Galleria Mall
$72.7$22.7$67.8$0$10$20$30$40$50$60$70$80Budget Actuals Year-endProjectionMillionsBradley Burns Sales & Use Tax RevenuesMost-Likely$68.8 Optimistic$66.8 Conservative $29.8$9.5$28.6$0$5$10$15$20$25$30$35Budget Actuals Year-endProjectionMillionsMeasure B Sales & Use TaxMost-Likely$29.2 Optimistic$28.1 Conservative
6 Additional Sales Tax Information: The City's sales tax consultant has prepared a detailed sales tax report and business activity. The report provides a list of the top 25 sales tax remitters, a summary of cash receipts, and sales tax data by economic category. A copy of the report is attached to the end of this report.
Secured, Unsecured, and Supplemental
Property Tax
Property tax revenue for FY2023-24 is based on the
assessed valuation as of January 1, 2023. The City
receives most of this funding in the third and fourth quarters of the fiscal year, which is why it has only received $1.1 million in revenue through the second quarter. As of April 2024, the City has received $39.6 million.
There has been no change in the year-end forecast for property tax. Based on the information provided by the County Auditor-Controller's Office, staff continue to anticipate property tax collections of $71.5 million, exceeding budget estimates by approximately $1.2 million.
Transient Occupancy Tax (TOT)
The City's transient occupancy tax (TOT) revenues, also known as the hotel tax, continues to track on budget through the end of the second quarter at 43 percent of budget. To date, TOT collected for hotel stays through March 2024
totals $5.3 million, 73 percent of budget estimates.
On November 8, 2022, Roseville voters approved Measure
C, increasing the City’s TOT rate from six percent to 10 percent, effective January 1, 2023. The graph below
presents monthly TOT revenues from July through January for FY2023-24 compared to hotel tax revenue received in FY2022-23.
$70.3$1.1$71.5$0$10$20$30$40$50$60$70$80Budget Actuals Year-endProjectionMillionsProperty Tax $7.3$3.1$7.3$0.0$1.0$2.0$3.0$4.0$5.0$6.0$7.0$8.0Budget Actuals Year-endProjectionMillionsTransient Occupancy Tax (TOT)
7 Parks, Recreation & Library (PRL) Programs
Parks, Recreation & Libraries program revenues are slightly below 50 percent for the second quarter at 49 percent, because PRL revenues fluctuate throughout the year due to the seasonality of programming. Based on the current data, staff continue to anticipate that PRL will meet its FY2023-24 revenue budget.
Building Permits, Plan Check Fees, Engineering Inspection Fees
Building permit revenues ended the second quarter slightly above budget due to sustained increases in the City’s development activity. Engineering inspection and plan check fees also finished the second quarter higher than budget. Staff continue to anticipate that revenues will remain steady through the third quarter of the fiscal year despite the slowdown in development during the winter season and the uncertainty of market conditions. Then will trend upward during the spring and summer months with an overall projection to end the year on or above budget.
Other Revenues
Other revenues include reimbursements from the State, development reimbursement activity, property transfer tax, business license tax, rental payments, animal licensing, passport processing, permit franchise, and other fees. As of the end of the second quarter, revenues in this category are tracking lower than target at 40 percent of budget estimates due to seasonality and timing of revenue collection. This rate of collection is in line with expectations.
$- $200 $400 $600 $800July August September October November December JanuaryThousands Monthly Hotel Revenue 2-Year ComparisonFY2023-24FY2022-23
8 General Fund: Operating Expenditures
BUDGET TO CUMULATIVE EXPENDITURE COMPARISON
(July 1 – December 31)
Department Amended
Budget
Cumulative
Expenditures Variance
% of
Budget
Expended
Police $ 59,059,992 $ 28,040,983 $ (31,019,009) 47% Fire 45,420,211 20,543,741 (24,876,470) 45% Parks, Recreation & Libraries 35,101,143 16,002,183 (19,098,960) 46% General Government(1) 14,004,532 5,891,768 (8,112,764) 42% Development Services 11,964,644 5,101,247 (6,863,397) 43% Public Works 10,523,233 3,761,494 (6,761,739) 36% Economic Development & Housing 913,156 459,543 (453,613) 50% TOTAL $ 176,986,911 $ 79,800,959 $ (97,185,952) 45%
(1) General Government includes the following departments: City Council, City Manager’s Office, City Attorney’s Office, City Clerk, Finance, Public Affairs and Communications, and Human Resources.
General Fund expenditures are tracking below estimates compared to the budget at 45 percent through the second quarter of the fiscal year. The slightly lower spending rate (45 percent versus 50 percent of the year elapsed) is primarily due to cost savings from vacant positions in Police, Fire, PRL, Development Services, Public Works, and other General Fund departments, as well as the timing of expenditures.
The expenditure budget consumption for the Police and Fire Departments is below target at 47 percent and 45 percent, respectively. These departments expect to be on budget through the end of the fiscal year. 47%45%46%42%43%36%50%45%0% 20% 40% 60% 80% 100%PoliceFireParks, Recreation & LibrariesGeneral Government*Development ServicesPublic WorksEconomic Development & HousingTotalGeneral Fund Department Operating Expenditures Cummulative Percentage of Budget Expended(July 1 – December 31)Amended Budget % of Budget Expended
9 PRL expenditures were 46 percent of the budget through the second quarter, primarily due to temporary and full-time position vacancies and the seasonality of spending related to recreation programming.
Development Services expenditures are 43 percent of the budget through the second quarter due to salary savings from full-time position vacancies and lower-than-expected materials, services, and supplies expenses.
The lower-than-budget expenditure trend (36 percent of budget consumption) for Public Works is related to vacancies in the Engineering and Street Maintenance Divisions. Additionally, Public Works experienced lower than anticipated spending in materials, services, and supplies through the second quarter due to the timing of expenditures. Staff anticipates that budget consumption will increase during the third and fourth quarters of the fiscal year for professional services related to floodplain management and vehicle purchases for the Street Maintenance Division. Overall expenditures will remain under budget through the end of the fiscal year.
The Economic Development Department is tracking at 50 percent of the budget through the second quarter.
Enterprise Funds: Operating Revenues and Expenditures
Revenues
BUDGET TO CUMULATIVE REVENUE COMPARISON
(July 1 – December 31)
Amended
Budget
Cumulative
Revenues
Balance
Remaining
% of
Budget
Collected
Electric Operations $ 194,129,579 $ 99,059,742 $ (95,069,837) 51% Water Operations 42,537,264 21,200,856 (21,336,408) 50% Wastewater Operations 51,602,124 23,647,911 (27,954,213) 46% Waste Services Operations 42,601,468 19,834,250 (22,767,218) 47% Transit 8,450,962 238,367 (8,212,595) 3% Transportation 2,106,345 848 (2,105,497) 0% Youth Development 8,623,077 3,330,870 (5,292,207) 39%
Operating revenues in the Electric Fund are slightly higher than budget through the second quarter and are projected to continue exceeding budget estimates through the end of the fiscal year. This variance is primarily attributed to increased retail sales, driven by higher-than-expected customer usage during times of warmer-than-average temperatures, as well as the unbudgeted Green House Gas (GHG) proceeds. The entirety of the GHG revenue is planned to support the costs associated with the Advanced Metering Infrastructure (AMI) capital project incurred in the current fiscal year. However, the positive variance is expected to be partially offset by a reduction in compensation from the California Department of Water Resources (CDWR) due to the termination of the agreement with the State to use two combustion turbine generators at the Roseville Energy Park (REP).
10 Revenues in the Water Operations Fund are on target at 50 percent of budget through the second quarter.
Water Fund revenues are expected to end the year slightly above estimates due to increased consumption and new development.
Revenues in the Wastewater Operations Fund are tracking lower than the budget primarily due to the timing of expense reimbursements from regional partners, collected during the third and fourth quarters.
Wastewater revenues are expected to end the year above estimates due to the increased reimbursement from the partners for the cost of wastewater treatment and new development.
Waste Services Operations Fund revenues are tracking lower than the budget through the end of the second quarter mainly because of the timing difference in revenue posting due to the billing cycle. Revenues for Waste Services are expected to end the year slightly above estimates due to increased consumption and new development.
The larger budget to actual variances in the Transit and Transportation enterprise funds are due to the timing associated with their primary funding streams. Most of their revenue is realized in the last two quarters of the fiscal year.
Revenues in the Youth Development Fund are at 39 percent of the budget through the second quarter of the fiscal year. Although significant Youth Development revenues are realized in the last two quarters of the fiscal year, staff estimates that revenues will end the year below the budget target. Registration is holding steady for preschool and grant-funded programs; however, Adventure Club registrations are lower than anticipated due to a second state-mandated after-school program provider delivering a similar service to families on the school campuses.
Enterprise Funds: Operating Revenues and Expenditures
Expenditures
BUDGET TO CUMULATIVE EXPENDITURE COMPARISON
(July 1 – December 31)
Amended
Budget
Cumulative
Expenditures Variance
% of
Budget
Expended
Electric Operations $ 179,283,312 $ 86,581,266 $ (92,702,046) 48% Water Operations 48,093,518 20,135,240 (27,958,278) 42% Wastewater Operations 58,511,420 25,354,701 (33,156,719) 43% Waste Services Operations 46,777,685 19,836,715 (26,940,970) 42% Transit 8,404,999 3,543,491 (4,861,508) 42% Transportation 2,085,202 862,501 (1,222,701) 41% Youth Development 8,785,635 3,714,887 (5,070,748) 42%
11 Operating expenditures for the Electric Fund are slightly under budget estimates through the second quarter and are projected to remain below budget through the end of the fiscal year. The variance is primarily driven by a decrease in power supply costs, which is partially offset by an increase in repairs and maintenance.
The reduction in power supply costs is attributed to reduced fuel costs from a 48 percent drop in Pacific Gas and Electric (PG&E) natural gas transportation rates compared to the budgeted amount and the lower-than- anticipated load from a new industrial customer. Roseville Electric experienced increased power plant repair and maintenance expenses due to emergency power generation work necessitated by outages in the preceding year and the unexpected failure of a variable frequency drive (VFD) at the Roseville Energy Park.
Expenses in the Water Operations fund are tracking lower at 42 percent through the second quarter, primarily due to water purchase costs, position vacancies, and lower-than-expected materials, services, and supplies expenses. Water purchase costs are tracking below estimates due to the lower-than-expected delivery costs. Staff plan for the maximum potential water delivery costs, which are not reached every year.
Due to the complexity of overall utility operations, the Water Utility is experiencing difficulties recruiting experienced employees, resulting in salary savings and lower-than-budgeted training and travel expenses.
Staff is working with Human Resources to address this issue. Overall expenses in the Water Operations Fund are expected to remain under budget through the end of the fiscal year.
Wastewater Operating Fund expenses are tracking lower at 43 percent through the second quarter due to savings in professional services, vacancies, training, and travel costs. Professional services expenses are coming in lower than budget while new regulations are awaiting to go into place. Like the Water utility, hiring experienced employees has been difficult, resulting in salary savings and lower-than-budgeted training and travel expenses. Despite increased chemical, software, and repair and maintenance costs, the expenses in the Wastewater Operations Fund are expected to be slightly lower than budget at the end of the fiscal year due to vacancies and savings in professional services, training, and travel.
Waste Services Operations Fund expenses are tracking lower at 42 percent through the second quarter, primarily due to reduced fuel costs, position vacancies, and lower-than-expected material, supplies, and services expenses. Fuel costs are lower than budget due to the use of renewable natural gas produced at the Pleasant Grove Wastewater Treatment Plant. Professional services expenses are tracking low through the second quarter due to the timing of expenses, which is unpredictable amid the current regulatory environment. Tipping fees (paid to dump refuse at the Materials Recovery Facility) may exceed the budget by 5 to 10 percent. However, overall expenses for Waste Services are expected to remain under budget through the end of the fiscal year.
Net positive year-end results in all three Environmental Utilities will be transferred to rehabilitation funds for current and future projects (such as the utility operations center and fleet electrification), or to rate stabilization funds to mitigate future rate increases.
12 Transit and Transportation expenditures are lower than anticipated due to vacant positions and the timing of contracted services and materials, services, and supplies purchases delayed to the second half of the year.
Staff anticipates ending the year on or slightly under budget.
Expenses for the Youth Development Fund are at 42 percent through the second quarter of the fiscal year as PRL staff continues to take measures to reduce operational costs to offset any revenue shortfall.
Other Revenues: Fire Facilities, Public Facilities, and Strategic Improvement Funds
BUDGET TO CUMULATIVE REVENUE COMPARISON
(July 1 – December 31)
FY2022-23
Actual
Amended
Budget
Cumulative
Revenues
Balance
Remaining
% of
Budget
Collected
Fire Facilities $ 789,067 $ 1,594,698 $ 812,984 $ 781,714 51% Public Facilities 2,475,890 6,476,821 2,590,782 3,886,039 40% Strategic Improvement 934,719 2,286,667 788,655 1,498,012 34%
The table above shows revenues in the Fire Facilities, Public Facilities, and Strategic Improvement Funds (SIF) through the second quarter of FY2022-23 and FY2023-24. The revenue estimates for these three funds are generally based on a multi-year trend analysis of forecasted single-family, multi-family, commercial development, and prior-year revenue collections. Revenues for the Fire Facilities are slightly above the budget estimate through December at 51 percent. Public Facilities and Strategic Improvement Funds ended the second quarter under revenue estimates at 40 percent and 34 percent, respectively. Staff anticipates that revenues in these two funds will end the year slightly below the budget target.
Top 25 Sales Tax Remitters California sales tax cash receipts decreased by 2.9% from the same quarter last year. In this jurisdiction sales tax cash ARCO AM/PM MINI MARTS receipts decreased by 4% from the same quarter last year AUTONATION CHRYSLER DODGE JEEP RAM ROSEVILLE due to a decrease of $72,609,000 in Taxable Sales.
AUTONATION HONDA
CARMAX AUTO SUPERSTORES Cash Receipts Quarter Annual CHEVRON SERVICE STATIONS Roseville -4.0% -2.1% COSTCO WHOLESALE Placer Countywide Pool -35.3% -13.4% ECHOPARK AUTOMOTIVE Placer Countywide -3.5% -3.0% ENTERPRISE RENT-A-CAR Sacramento Valley Region -1.6% -2.2% FUTURE FORD Statewide -2.9% -1.7%
FUTURE NISSAN
GMC RELIABLE Annualized Percent Change in Sales Tax Cash Receipts
HOME DEPOT
LEXUS OF ROSEVILLE
MACY'S DEPARTMENT STORE
MCKESSON MEDICAL -SURGICAL
NIELLO ACURA
NORDSTROM DEPARTMENT STORE
ROSEVILLE CHEVROLET
ROSEVILLE HYUNDAI
ROSEVILLE KIA
ROSEVILLE TOYOTA & SCION
SAM'S CLUB
TARGET STORES
VANDERBEEK MOTORS
WAL MART STORES
Business Activity Quarter Annual Quarter Annual
-4.5% -4.0% -2.9% -1.2%
-2.7% 2.5% -1.9% 0.9%
-2.9% -3.4% -6.7% -6.8%
5.6% -5.3% -2.4% -5.8%
General Retail (e.g., dept. stores, misc. retail)
Food Products
(e.g., markets and restaurants)
Transportation (e.g., new & used autos, gas stations)
Construction (e.g.,
retail & wholesale construction)
Business To Business (e.g., IT, industrial equip. etc.) -6.5% 0.3% -6.9% -6.4% TOTAL LOCAL BUSINESS ACTIVITY -3.2% -2.3% -4.1% -3.5%
COUNTYWIDE POOL ACTIVITY -35.6% -12.5% -11.0% -5.7%
City of Roseville
Roseville California
Quarterly Report on Sales Tax and Business Activity
4th Quarter 2023 in Review
-6.0%
0.0%
6.0%
12.0%
18.0%
24.0%
30.0%
Roseville Placer Countywide Statewide
Placer Countywide Pool -35.3% -13.4%
Sacramento Valley Region
-1.6%
-2.2%
13 Roseville
Annual Per Capita Sales Tax
Adjusted for Inflation
(Constant 2019 $)
City of Roseville
News
x Economic Activity: Real Gross Domestic Product (GDP) increased at an annual rate of 3.2% in the fourth quarter of 2023. U.S. inflation decreased to 3.1% in December of 2023 compared to 8.1% the same month a year ago.
California's headline inflation decreased to 3.5% year over year as of December of 2023, down from 4.9% in December of 2022. (DIR, BEA, BLS, February Finance Bulletin) x Employment: The U.S. unemployment rate decreased slightly to 3.7% in December of 2023. California's unemployment rate increased slightly to 5.1% in December of 2023, 1.0 percentage point higher than November of 2022 rate of 4.1%. (EDD, BLS, February Finance Bulletin) x Personal Income: U.S. personal income increased by 4.6% for the fourth quarter of 2023, compared to same quarter previous year. Compensation of employees increased by 6.1% while personal current taxes decreased by
10.5% from the previous period, resulting in a net gain of 7.0% in disposable income. The increase of disposable income generated a 31.6% increase in US personal savings for the fourth quarter of 2023, compared to same quarter previous year. (BEA)
ales Tax
2019Q4 $401 2020Q4 $370 2021Q4 $436 2022Q4 $424 2023Q4 $391 $53 $70 $76 $70 $59
$2
$2 $2 $2 $2
$46 $34 $37 $37 $36
$20 $22 $24 $23
$21
$121 $115
$139 $130
$121
$46 $39
$47
$49
$48
$111
$87
$111 $112
$104
General Retail
Food Products
Transportation
Construction
Business To Business
Miscellaneous
County Pool
(Cash Basis)
14 COUNCIL COMMUNICATION
CC #:
3323
File #:
0103-03-02
Title:
HOUSING AUTHORITY - Administrative Plan Changes
Contact:
Suzi Cook-Turner 916-774-5414 [email protected] Trisha Isom 916-746-1239 [email protected]
Meeting Date: 5/15/2024
Item #: 9.1.
RECOMMENDATION TO COUNCIL
Staff recommends that the Roseville City Council, acting as the governing board of Roseville Housing Authority, adopt the attached resolution, approving the proposed amendments to the Housing Authority Administrative Plan to comply with annual U.S. Department of Housing and Urban Development (HUD) regulatory updates.
BACKGROUND
The U.S. Department of Housing and Urban Development (HUD) requires each housing authority to adopt a written administrative plan that establishes federal, state and local policies for administering the Housing Choice Voucher (HCV) rental assistance program. The Roseville Housing Authority (RHA) is required to revise its administrative plan, as necessary, to comply with HUD regulations and must include revisions to the Housing Authority’s discretionary policies.
Revisions to the plan must be formally adopted.
HUD published the Housing Opportunity Through Modernization Act (HOTMA) final rule on February 14, 2023 which revises HUD regulations sections 102, 103, and 104 of the Federal Register. These sections make changes to the United States Housing Act of 1937, particularly those affecting income calculation, annual and interim reviews, and program eligibility. These changes require revisions to RHA’s Administrative Plan in chapters three, six, and eleven and are summarized below:
Admission denied when net family assets exceed $100,000 Health/Medical care deduction percentages have increased Allowances for dependents, elderly and disabled persons changed Changes to frequency of income reviews and calculations The public notice period began on March 22, 2024 and ends on May 15, 2024. Once the board approves the proposed amendments to the Housing Authority Administrative Plan, the plan will be submitted to HUD and the changes will go into effect July 1, 2024.
FISCAL IMPACT
The HCV Program is federally funded through the US Department of Housing and Urban Development (HUD). Through this HUD-funded program, RHA provides an important social service locally to ensure safe and affordable housing for residents, which is an essential component of the foundation of the community’s economic stability. Through monthly rental assistance payments, the HCV Program invested over $8 million into the local rental economy in 2023.
This Housing Authority Administrative Plan revision does not create any additional cost to the City’s General Fund.
ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to activities that will not result in a direct or reasonably foreseeable indirect physical change in the environment (CEQA Guidelines §15061(b)(3)). The Roseville Housing Authority’s Administrative Plan does not include the potential for a significant environmental effect, and therefore is not subject to CEQA.
CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal C - Maintain a safe and healthy community
Respectfully Submitted,
Suzi Cook-Turner, Housing Supervisor
Melissa Anguiano, Economic Development Director
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:
Description
Resolution 3-24
RHA Admin Plan HOTMA
HOUSING AUTHORITY OF THE CITY OF ROSEVILLE
RESOLUTION NO. 3-24
APPROVING THE UPDATED ROSEVILLE HOUSING AUTHORITY
ADMINISTRATIVE PLAN
WHEREAS, the U.S. Department of Housing and Urban Development (HUD) requires each housing authority to adopt a written administrative plan that establishes local policies for administering the Housing Choice Voucher Rental Assistance Program; and
WHEREAS, staff has proposed revisions to Roseville Housing Authority’s Administrative Plan related to the United States Housing Act of 1937, particularly those affecting income calculation, annual and interim reviews, and program eligibility ; and
WHEREAS, the Housing Authority has reviewed the proposed changes to the Roseville Housing Authority Administrative Plan.
NOW, THEREFORE, BE IT RESOLVED by the Housing Authority of the City of Roseville that it hereby approves the updated Roseville Housing Authority Administrative Plan.
PASSED AND ADOPTED by the Housing Authority of the City of Roseville this ___ day of __________________________, 20__, by the following vote on roll call:
AYES AUTHORITY MEMBERS:
NOES AUTHORITY MEMBERS:
ABSENT AUTHORITY MEMBERS:
______________________________
Chair
ATTEST:
___________________________
Secretary
COUNCIL COMMUNICATION
CC #:
3327
File #:
0800-03
Title:
Roseville Municipal Code Amendment - Solar Buyback Rate Contact:
Joanna Cucchi 916-746-1609 [email protected]
Meeting Date: 5/15/2024
Item #: 9.2.
RECOMMENDATION TO COUNCIL
Staff recommends that the City Council introduce an ordinance for first reading, which approves amendments to Section 14.24.051 of Chapter 14.24 of the Roseville Municipal Code. These amendments reflect the proposed action to increase the solar buyback rate to $0.0691 per kilowatt-hour for participants of Roseville Solar 2.0.
BACKGROUND
California state law mandated that electric utilities compensate rooftop solar generation customers through a net energy metering (NEM) program. This program allowed solar generation customers to sell excess energy back to the electric utility. While NEM initially incentivized the adoption of rooftop solar installations, it also required utilities to reimburse NEM customers at the full retail rate for electricity generated, even though this rate often exceeded the actual value of the electricity returned to the utility.
However, solar customers still rely on the city's electric grid to supplement their energy needs during periods of insufficient generation caused by factors such as weather conditions, system issues, or shading, among others. By participating in the initial NEM program, these customers avoid bearing the full cost for grid access, thereby shifting a portion of utility expenses onto non- solar customers, including those who may be low-income or reside in multi-family complexes.
In October 2018, Roseville Electric reached its NEM maximum capacity (NEM cap), set by the state at 5% of a utility's maximum system peak demand met by rooftop solar installations within its service area. Upon reaching this cap, California state law permits utilities to introduce a new program in place of the initially mandated NEM program.
Roseville Electric's new NEM program, known as Roseville Solar 2.0, was introduced in October 2018 with approval from the City Council. This program incorporated a solar buyback rate of $0.0598 per kilowatt-hour, designed to compensate Roseville Solar 2.0 customers for energy produced while also accounting for avoided capacity charges, avoided renewable portfolio purchases, avoided transmission charges, and avoided transmission system losses. This rate ensured that Roseville Solar 2.0 customers were no longer subsidized by non-solar customers, promoting fairness and equity in utility costs.
SOLAR 2.0 RATE PROPOSAL
Following a recent comprehensive cost analysis of the factors influencing the Roseville Solar 2.0 rate, staff recommends an adjustment to the solar buyback rate to compensate Roseville Solar
2.0 customers based on current market costs of electricity. Staff proposes an increase in the solar buyback rate to $0.0691 per kilowatt-hour for Roseville Solar 2.0 customers. This adjustment represents a 16% increase to the current rate. This proposed adjustment ensures that Roseville Solar 2.0 customers are fairly compensated for their contribution to the grid, while also maintaining transparency and equity in utility costs.
FISCAL IMPACT
This proposal would increase utility costs by $150,000 annually and represents the actual value provided by customer owned rooftop solar.
Funding is available in the Electric Department's
FY2023-24 budget in the Electric Fund.
ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to activities that will not result in a direct or reasonably foreseeable indirect physical change in the environment, or is otherwise not considered a project as defined by CEQA Statute §21065 and CEQA State Guidelines §15060(c)(3) and §15378. Approval of amendments to the Roseville Municipal Code meet the above criteria and are not subject to CEQA. No additional environmental review is required.
CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal A - Remain fiscally responsible in a changing world
Respectfully Submitted,
Joanna Cucchi, Electric Utility Financial Administrator Daniel Beans, Electric Utility Director
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:
Description
14.24.051 RMC edits
ORDINANCE NO.
ORDINANCE OF THE COUNCIL OF THE CITY OF ROSEVILLE AMENDING SECTION 14.24.051 OF THE ROSEVILLE MUNICIPAL CODE REGARDING
ELECTRICAL ENERGY
THE CITY OF ROSEVILLE ORDAINS:
SECTION 1. The section of the Roseville Municipal Code listed above is hereby amended to read as shown on Attachment “A”.
SECTION 2. This ordinance shall be effective at the expiration of thirty (30) days from
the date of adoption.
SECTION 3. The City Clerk is hereby directed to cause this ordinance to be published
in full at least once within fourteen (14) days after it is adopted in a newspaper of general circulation in the City, or shall within fourteen (14) days after its adoption cause this ordinance to be posted in full in at least three (3) public places in the City and enter in the Ordinance Book a certificate stating the time and place of said publication by posting.
PASSED AND ADOPTED by the Council of the City of Roseville this day of
, 20 , by the following vote on roll call:
AYES COUNCILMEMBERS:
NOES COUNCILMEMBERS:
ABSENT COUNCILMEMBERS:
MAYOR
ATTEST:
City Clerk
ATTACHMENT "A"
Title 14. Public Utilities
Chapter 14.24. ELECTRICAL ENERGY
§ 14 .24.051. Customer-owned solar and wind electric generation rates.
A. Net Metering Rate . For solar, wind, and/or solar/wind hybrid electric generation located on the premises of the end user customer-generator, where the customer-generator's own electricity demand is located, interconnected behind the electric meter of record:
1. Net metering is available for solar, wind, and/or solar/wind hybrid electric generation systems, where the generating system meets no more than 100 percent of the customer -generator's annual energy (kWh) usage but is less than or equal to 1,000 kW, as defined in Roseville Electric Rule 21 standards for interconnection.
2. The solar and/or wind electric generating system must operate in parallel with the city's electric utility system, and designed to offset part of but no more than 100 percent of the customer generator's meter of record total annual kilowatt-hour electric load.
3. All eligible customer -generators receiving service under net metering rates shall pay all applicable electric monthly basic service charges and other charges identified by state law and/or city ordinance as a mandatory charge according to the terms a nd conditions of the rate which the customer-generator would be assigned to, or be eligible for, if the customer generator was not an eligible customer-generator over a normal billing cycle.
4. The net metering solar, wind, and/or solar/wind hybrid electric generation rate on billings shall be as follows:
a. For all net metering customer-generators, any net surplus kilowatt-hours generated during the previous billing cycle shall be carried over to the following billing period as a monetary value, calculated according to the customer -generator's applicable rate based energy charge. Net credit values will be offset by future energy charges or will appear as a net dollar based surplus energy value at the end of the customer-generator's annual period. b. For eligible NM -1 customer-generators who are net generators at the end of their annual period, the net energy surplus compensation rate shall be applied to any net surplus kWh remaining.
c. Eligible customer-generators will receive compensation for the annual surplus as a credit applied toward the next annual period, unl ess the customer elects to receive surplus compensation by check.
5. For all other net metering customer-generators, any monetary credits associated with net annual energy surplus generation at the end of the customer -generator's annual period shall have no value.
6. All net metering customer generators will receive annualized billing, with any monthly credits valued at the applicable tariff energy value.
7. For energy payments due within any monthly billing period where an amount, or net amount, is due for energy consumption:
a. NM-1 Net Metering Rate with Surplus. The customer-generator has the option to pay any amount due for net energy consumption, or defer payment for net energy consumption until the end of the annual period, or cessation of city provided electric service. b. All Other Net Metering Customers . The customer-generator must pay any amount due for net energy consumption upon receipt of the monthly bill.
8. Net Metering Rate with Surplus (NM -1). The NM -1 rate applies to residential customer generators and small non-residential customer-generators with a maximum yearly demand (kW) of 1O kW or less. Annual net surplus kWh for these eligible customer-generators shall be valued using the net surplus energy compensation rate . Effective on electric service utility billings generated on or after:
a. January 1, 2017, the net surplus energy compensation rate shall be $0.0931 per kWh energy charge.
B. Roseville Solar 2 .0 Rate. For eligible renewable generation such as solar, wind, and/or solar/wind hybrid electric located on the premises of the end user customer-generator where the customer generator's own electricity demand is located, interconnected behind the electric meter of record:
1. Roseville solar 2.0 is available where the generating system meets no more than 100 percent of the customer-generator's annual energy (kWh) usage but is less than or equal to 1,000 kW, as defined in Roseville Electric Rule 21 standards for interconnection.
2. The generating system must operate in parallel with the city's electric utility system, and be designed to offset part of, but no more than 100 percent, of the customer -generator's meter of record total annual kilowatt-hour electric load.
3. All eligible customer-generators receiving service under the Roseville solar 2.0 rate shall pay all applicable electric monthly basic service charges and other charges identified by state law and/or city ordinance as a mandatory charg e according to the terms and conditions of the rate which the customer-generator would be assigned to, or be eligible for, if the customer generator was not an eligible customer-generator over a normal billing cycle.
4. The Roseville solar 2.0 rate on billings shall be as follows:
a. All energy (kWh) delivered and received after the customer -generator serves its own instantaneous load shall be measured by a multi-register meter. b. The customer-generator will be billed consumption charges for the energy delivered to the customer by Roseville Electric Utility, based on the customer's applicable rate. c. In the event the energy generated by the customer exceeds the energy consumed, Roseville Electric Utility will receive that energy and the customer will receive a credit which shall be compensated at the surplus energy compensation rate.
d. The customer-generator must pay any amount due for energy consumption upon receipt of the monthly bill.
5. Roseville Solar 2.0 Rate. The Roseville solar 2 .0 rate applies to eligible customer-generators.
Monthly customer generated kWh received by the utility shall be compensated at the surplus energy compensation rate:
a. The surplus energy compensation rate shall be $0.06910.0598 per kWh. This rate is subject to revision by the city council as energy prices and system requirements change.
C. For customer -generators where the generating system is over 1,000 kW, the surplus energy compensation rate will be determined on a case-by-case basis.
D. The customer must comply with conditions and terms set forth by the city and Roseville Electric Rule 21 requirements for safe and efficient interconnection with the city's electrical system.
COUNCIL COMMUNICATION
CC #:
3324
File #:
0206-03-01 & 0400-04-04-1
Title:
Community Facilities District No. 3 (Municipal Services) - Annexation No. 29 (Shea Roseville Apartments)
Contact:
Jeannine Thrash 916-774-5473 [email protected]
Dennis Kauffman 916-774-5313 [email protected]
Meeting Date: 5/15/2024
Item #: 9.3.
RECOMMENDATION TO COUNCIL
Staff recommends that Council adopt the following resolutions:
A Resolution of Annexation of Territory to Community Facilities District, Authorizing the Levy of a Special Tax and Submitting Levy of Tax to Qualified Electors
A Resolution Declaring Results of Special Annexation Election, Determining Validity of Prior Proceedings, and Directing Recording of Amended Notice of Special Tax Lien
BACKGROUND
The landowner is obligated per the Development Agreement by and between the City of Roseville and Roseville Land Holdings, LLC, to annex into the Municipal Services Community Facilities District No. 3 (CFD 3) prior to the issuance of the first residential building permit.
The property is being annexed into CFD 3 in order to offset the property's impact on the City's General Fund resources available to pay for municipal services citywide, including the project area.
On April 3, 2024, the City Council adopted Resolution of Intention #24-069, to Annex Territory to the Community Facilities District and to Authorize the Levy of Special Taxes Therein, City of Roseville, Community Facilities District No. 3 (Municipal Services), Annexation 29 (Shea Roseville Apartments), and set May 15, 2024, at 6:00 p.m. at the City of Roseville Civic Center Council Chambers at 311 Vernon Street, Roseville, California as the time and place to conduct a public hearing.
FISCAL IMPACT
The CFD will generate special taxes levied on the landowner's annual property tax bill. The annexation into Community Facilities District No.3 (Municipal Services) helps offset the property's impact on City General Fund resources available to pay for municipal services and therefore will not negatively impact the General Fund.
ENVIRONMENTAL REVIEW
The California Environmental Quality Act (CEQA) does not apply to activities that will not result in a direct or reasonably foreseeable indirect physical change in the environment, or is otherwise not considered a project as defined by CEQA Statute §21065 and CEQA State Guidelines §15060(c)(3) and §15378. Adoption of the resolutions meets the above criteria and is not subject to CEQA. No additional environmental review is required.
CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS
Goal A - Remain fiscally responsible in a changing world
Respectfully Submitted,
Jeannine Thrash, Management Analyst
Dennis Kauffman, Assistant City Manager/Chief Financial Officer
_____________________________
Dominick Casey, City Manager
ATTACHMENTS:
Description
Notice of Special Tax Lien
Resolution 24-122
Resolution 24-123
Public Hearing Notice
RECORDING REQUESTED BY AND
AFTER RECORDATION PLEASE RETURN TO:
City Clerk Department
City of Roseville
311 Vernon Street
Roseville, CA 95678
Telephone: (916) 774-5263
SPACE ABOVE THIS LINE FOR RECORDER'S USE
AMENDMENT TO NOTICE OF SPECIAL TAX LIEN
CITY OF ROSEVILLE
COMMUNITY FACILITIES DISTRICT NO. 3 (MUNICIPAL SERVICES)
COUNTY OF PLACER, STATE OF CALIFORNIA
ANNEXATION NO. 29 (SHEA ROSEVILLE APARTMENTS)
Pursuant to the requirements of Section 3117.5 of the Streets and Highways Code of California and the Mello-Roos Community Facilities Act of 1982, as amended, section 53311, et. seq., of the California Government Code (the “Act”), the undersigned City Clerk of the City of Roseville (the “City”), County of Placer, State of California, her eby gives notice that a lien to secure payment of a special tax which the City is authorized to levy for Community Facilities District No. 3 (Municipal Services) (the “CFD”), County of Placer, State of California, is hereby imposed on the property described herein. The special tax secured by this lien is authorized to be levied for the purpose of paying the costs of public services in and according to the rate and method of apportionment set forth in that certain Notice of Special Tax Lien heretofore recor ded in the Office of the County Recorder of the County of Placer, State of California on October 22, 2004, as Document No. 2004- 0140669, to which recorded Notice of Special Tax Lien and amendment thereto reference is hereby made and the provisions of which are hereby incorporated by this reference.
This Amended Notice of Special Tax Lien amends the Notice of Special Tax Lien to add to the territory of Community Facilities District No. 3 (Municipal Services) of the City Roseville the lands set forth in that certain “Annexation Map No. 29 ” to Community Facilities District No. 3 (Municipal Services), County of Placer, State of California,” heretofore recorded on April 24, 2024 at Book 5 Maps of Assessment and Community Facilities Districts at Page 5 in the office of the County Recorder of the County of Placer, State of California.
Pursuant to the requirements of Section 3114.5 of the Streets and Highways Code and Section 53324 of the Gov ernment Code, the undersigned, City Clerk of the City of Roseville, hereby gives notice that a lien to secure payment of a special tax which the City Council of the City of Roseville, County of Placer, State of California is authorized to levy is hereby im posed.
The special tax secured by this lien is authorized to be levied for the purpose of paying for public services as described in Exhibit A attached hereto, and the incidental expenses related thereto.
The assessor’s tax parcel(s) numbers of all parcels or any portion thereof which have been annexed to Community Facilities District No. 3 (Municipal Services), as shown in the Annexation Map referred to above, are thus included in this Amended Notice of Special Tax Lien, together with the name(s) of the owner(s) thereof, as they appear on the latest secured assessment roll as of the date of recording hereof or as are otherwise known to the City are as set forth in Exhibit C attached hereto and hereby made a part hereof.
The special tax is authorized to be levied against the parcel(s) described in Exhibit C attached hereto, which parcel(s) has been annexed into Community Facilities District No. 3 (Municipal Services), City of Roseville, County of Placer, State of California, which has been officially formed and the lien of the special tax is a continuing lien which shall secure each annual levy of the special tax and which shall continue in force and effect unless the special tax obligation is canceled in accordance with law or the special tax ceases to be levied and a notice of cessation of special tax is recorded in accordance with Section 53330.5 of the Government Code.
The amended rate, method of apportionment and the manner of collection of the authorized special tax is shown on Exhibit B attached hereto. The rate, method of apportionment, and the manner of collection of the authorized special tax does not contain conditions under which the obligation to pay the special tax may be prepaid and permanently satisfied.
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 levy shall become a lien upon all nonexempt real property within the Community Facilities District No. 3 (Municipal Services), City of Roseville, in accordance with Section 3115.5 of the Streets and Highways Code.
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 City Administrator of the City of Roseville, 311 Vernon Street, Roseville, CA 95678, telephone number (916) 774-5319.
Dated: As of _____________, 2024
By: ______________________________________
City Clerk
City of Roseville
EXHIBIT A – List of Authorized Services
EXHIBIT B – Amended Rate and Method of Apportionment
EXHIBIT C – Property Owner(s) and Parcel Number(s)
EXHIBIT A
CITY OF ROSEVILLE
COMMUNITY FACILITIES DISTRICT NO. 3
(MUNICIPAL SERVICES)
LIST OF AUTHORIZED SERVICES
The Community Facilities District No. 3 (Municipal Services) (the “CFD”) shall include the City services authorized under Section 53313 of the Community Facilities Act of 1982, Chapter 2.5 of Division 2 of Title 5 of the California Government Code, commencing with Section 53311 (the “Act”), which include the following services, to the extent that such services are in addition to those provided in the territory of the CFD before the CFD was created (or, as to territory which may be annexed to the CFD, before such territory was annexed to the CFD.) In accordance with Section 53313 of the Act, the additional services may not supplant services already available within the territory when the district was created.
(a) Police protection services, including, but not limited to, criminal justice services.
However, criminal justice services are limited to providing services for jails, detention facilities, and juvenile halls.
(b) Fire protection and suppression services, and ambulance and paramedic services. (c) Recreation program services, library services, maintenance services for elementary and secondary school sites and structures, and the operation and maintenance of museums and cultural facilities, subject to the limitations contained in Section 53313 of the Act.
(d) Maintenance of parks, parkways, and open space.
(e) Flood and storm protection services, including, but not limited to, the operation and maintenance of storm drainage systems, and sandstorm protection systems. (f) Services with respect to removal or remedial action for the cleanup of any hazardous substance released or threatened to be released into the environment, subject to the limitations contained in Section 53313 of the Act.
EXHIBIT B
CITY OF ROSEVILLE
COMMUNITY FACILITIES DISTRICT NO. 3
(MUNICIPAL SERVICES)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
A Special Tax applicable to each Assessor’s Parcel in Community Facilities District No. 3 (Municipal Services) [herein “CFD No. 3”] 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. 3, through the application of the appropriate Special Tax rate, as described below. All of the property in CFD No. 3, 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.
A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
“Acreage” or “Acre” means the land area making up 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 or other parcel map recorded at the County Recorder’s Office.
“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 consul tants 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 as determined by the Finance Director.
“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.
“Affordable Housing Director” means, at any point in time, the person within the City who services as head of the department that is in charge of the City’s affordable housing program.
“Affordable Unit” means a Unit built on a Parcel for which an Affordable Purchase Development Agreement or similar agreement has been recorded on title of the property designating the Unit as affordable (as determined by the City) and resulting in a deed of trust on the Parcel in favor of the City. The City’s Affordable Housing Director shall determine which Units are designated as Affordable Units and maintain an Affordable Unit Listing which shal l contain all designated buildable parcels by tract and lot number. The Affordable Unit Listing shall also be updated to reflect those Units no longer qualifying as Affordable Units, also known as Market Rate Units. The Affordable Unit Listing, which shall contain all qualifying Affordable Units as of April 30, shall be made available to the Administrator by July 1 of each year for purposes of determining the Maximum Special Tax for Parcels pursuant to Section C.
“Affordable Unit Assignment” means a reduction in the Maximum Special Tax for a Parcel due to the assignment of an Affordable Unit(s) to the Parcel.
“Annual Tax Escalation Factor” means an annual increase in the Maximum Special Tax following the Base Year in an amount equal to the lesser of: (i) the combined percentage increase, if any, in the City of Roseville General Fund Operating Budget for police and fire services, or (ii) four percent (4%).
“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. 3 as set forth in the documents adopted by the City Council when the CFD was formed.
“Base Year” means Fiscal Year 2010-11.
“City” means the City of Roseville.
“City Council” means the City Council of the City of Roseville, acting as the legislative body of CFD No. 3.
“County” means the County of Placer.
“Developed Property” means, in any Fiscal Year, both of the following:
• For Condominium Conversion Parcels, all individual Units for which an escrow has closed prior to June 30 of the preceding Fiscal Year; and • All other Parcels of Taxable Property within the CFD for which a use permit or building permit for new construction of a residential or non- residential structure was issued prior to June 30 of the preceding Fiscal Year.
“Finance Director” means the Finance Director for the City of Roseville or his or her designee or successor.
“Fiscal Year” means the period starting on July 1 and ending on the following June 30.
“Land Use Designation” means the land use designated to be built on a particular Parcel based on reference to an adopted community plan or specific plan or, to the extent that such a plan has not been approved for a Parcel, to the City’s general plan.
“Market Rate Unit” means a Unit that is not an Affordable Unit.
“Multi-Family Property” means, in any Fiscal Year, all Parcels in CFD No. 3 for which a building permit was issued or may be issued for construction of a residential structure with multiple units that share common walls, all of which are offered for rent to the general public.
“Maximum Special Tax” means the maximum Special Tax determined in accordance with Section C below that can be levied on Taxable Property in any Fiscal Year.
“Public Property” means any property within the boundaries of CFD No. 3 that is owned by the federal government, State of California, County, City, or other public agency.
“Single Family Attached Property” means, in any Fiscal Year, all Parcels in CFD No. 3 for which a building permit was issued for construction of a residential structure consisting of two or more Units that share common walls and are offered as for-sale Units, 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 in CFD No. 3 for which a building permit was issued for construction of a Unit that does not share a common wall with another Unit.
“Special Tax” means any tax levied to pay for Authorized Services.
“Taxable Property” means all Assessor’s Parcels within the boundaries of CFD No. 3 which are not exempt from the Special Tax pursuant to law or Section E below.
“Unit” means an individual single-family detached unit or an individual residential unit within a duplex, triplex, fourplex, townhome, condominium, or apartment structure.
“Zoning Designation” means, for a particular Parcel, the designation of zoning for the Parcel based on the zoning map symbols set forth in the City’s zoning ordinance or, if the designation is inconsistent with the City’s zoning ordinance, as determined by the Administrator.
B. CATEGORIZING PARCELS FOR ANNUAL TAX LEVY
Each Fiscal Year, the Administrator shal l identify the current Assessor’s Parcel numbers for all Parcels of Developed Property within CFD No. 3. The Administrator shall then identify the Land Use Designation for each Parcel of Developed Property to determine the appropriate Maximum Special Tax pursuant to Section C below. If a Land Use Designation has not been assigned to a Parcel of Developed Property, the Administrator shall determine the Zoning Designation for the Parcel and reference Table 1 below to determine the Maximum Special Tax associated with that Zoning Designation. If the Zoning Designation for the Parcel applies to more than one Land Use Designation as reflected in Table 1, the Administrator shall determine the appropriate Maximum Special Tax rate for the Parcel by identifying the Maximum Special Tax shown in Table 1 for the land use category that is most similar to the land use that will be built on the Parcel.
For Single Family Attached Property or multi -family 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 Condominium Parcels, the Administrator shall also determine the date of which escrow closed for any Units that were sold to individual buyers in the prior Fiscal Year.
For Parcels with a Land Use Designation of Residential, Mixed Use; Village Center – Medium Density Residential; Village Center – High Density Residential; or Commercial, Mixed Use, the Administrator shall determine whether (i) residential units that have been or will be built on the Parcel will be offered for sale to individual home buyers and (ii) a separate Assessor’s Parcel number will be assigned to the airspace parcel associated with each residential unit. Once separate Parcel numbers have been assigned to the residential airspace Parcels, the Administrator shall assign a Maximum Special Tax to the airspace Parcel for each residential unit.
In addition, the Administrator shall tax the commercial land uses on the Parcel using the Maximum Special Tax for the appropriate commercial Land Use Designation in Table 1 below. The acreage to be used to calculate the Maximum Special Tax on the commercial uses shall be the full land area of the underlying Assessor’s Parcel on which the residential and commercial land uses are located.
Upon recordation of each Final Map creating Single Family Detached Property and/or Single Family Attached Property, the ECS Director is to determine the number of Affordable Units included within the Final Map. When building permits are issued for the Affordable Units designated on each Parcel, the Administrator shall reduce the Maximum Special Tax for each Affordable Unit to fifty percent (50%) of the Maximum Special Tax that applies to the Market Rate Units with the same Zoning Designation. After May 1 of each Fiscal Year, the Administrator shall obtain the Affordable Unit Listing from the Affordable Housing Director to confirm which Parcels qualify for an Affordable Unit Adjustment in the following Fiscal Year.
C. MAXIMUM SPECIAL TAX
All Taxable Property within the CFD shall be subject to a Maximum Special Tax that will be levied each Fiscal Year to pay for Authorized Services. As discussed above, the Administrator shall rely first on the Land Use Designation for a Parcel to determine the appropriate Maximum Special Tax in Table 1 below but, in the absence of an assigned Land Use Designation, the Administrator shall refer to the Zoning Designation and land use to be built on the Parcel. The following Maximum Special Tax rates apply to all Parcels of Developed Property within CFD No. 3:
Table 1
Maximum Special Taxes
Land Use Designation Zoning
Designation
Maximum Special Tax
(Fiscal Year
2004-05) *
Low Density Residential [LDR] R1 $293 per Unit
Medium Density Residential [MDR] RS, R2, R3 $293 per Unit High Density Residential [HDR] or
[HDR (Senior)]
R3 $196 per Unit
Residential, Mixed Use or Village Center
– Medium Density Residential or Village
Center – High Density Residential
R3, RMU $196 per Unit
Community Commercial CC $1,604 per Acre
General Commercial GC $1,604 per Acre
Highway Commercial HC $1,604 per Acre
Regional Commercial RC $1,604 per Acre
Central Business District CBD $1,604 per Acre
* Beginning July 1, 2005 and each July 1 thereafter, the Maximum Special Taxes shown above shall be adjusted by applying the Annual Tax Escalation Factor. The Maximum Special Tax for Affordable Units within a particular Zoning Designation shall be fifty percent (50%) of the amount shown above for that Zoning Designation , as adjusted by the Annual Tax Escalation Factor.
D. METHOD OF LEVY AND COLLECTION OF SPECIAL TAX
Each Fiscal Year, the Administrator shall levy the Maximum Special Tax on each Parcel of Developed Property in CFD No. 3. The Special Tax for CFD No. 3 shall be collected in the same manner and at the same time as ordinary ad valorem property taxes provided, however, that CFD No. 3 may (under the authority of Government Code Section 53340) in any particular case bill the taxes directly to the property owner off the County tax roll, and the Special Tax will 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 Public Property.
F. 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 apportioning the Special Taxes. In addition, the interpretation and application of any section of this document shall be left to the City’s discretion. Interpretations may be made by the City by ordinance or resolution for purposes of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment of Special Tax.
AMENDED MAXIMUM SPECIAL TAX RATES
COMMUNITY FACILITIES DISTRICT NO. 3
(MUNICIPAL SERVICES)
ANNEXATION NO. 29 (SHEA ROSEVILLE APARTMENTS)
Planned
Land Uses
(Base Year
FY 2023/24)
Maximum
Special
Tax Rates* Units/Acres
Anticipated
FY 2023/24
Maximum
Special Tax
if Built Out
Low Density Residential $528.35 per unit
Medium Density Residential $308.97 per unit
High Density Residential
$154.49 per unit 4
$618
High Density -Affordable $77.24 per unit 352 27,190
Commercial $1,439.82 per acre
Business Professional $1,237.44 per acre
Total Maximum Special Tax $ 27,808
*The Maximum Special Tax following the Base Year (FY 2023-24) will increase in an amount equal to the lesser of; (i) the combined percentage increase, if any, in the City of Roseville General Fund Operating Budget for police and fire services, or (ii) four percent (4%).
If, in any Fiscal Year, the Land Use of a Property is not listed in Section C, the Maximum Special Tax for each such Parcel shall be determined by the Administrator based upon (i) the Special Tax per unit or acre for other District Properties having similar land use designations or (ii) a new Maximum Special Tax rate suitable for the Land Use, whichever is greater.
EXHIBIT C
CITY OF ROSEVILLE
COMMUNITY FACILITIES DISTRICT NO. 3
(MUNICIPAL SERVICES)
ANNEXATION NO. 29 (SHEA ROSEVILLE APARTMENTS)
Property Owner(s) and Assessor Parcel Number(s)
_________________________________________________________________________
APN OWNER
363-011-002-000
363-011-003-000
363-011-004-000
363-011-004-000
363-011-005-000
363-001-007-000
Roseville Land Holdings,
a California limited liability company
CITY COUNCIL OF THE CITY OF ROSEVILLE
RESOLUTION NO. 24-122
A RESOLUTION DECLARING RESULTS OF SPECIAL ANNEXATION ELECTION,
DETERMINING VALIDITY OF PRIOR PROCEEDINGS, AND DIRECTING RECORDING OF
AMENDED NOTICE OF SPECIAL TAX LIEN
CITY OF ROSEVILLE
Community Facilities District No. 3
(Municipal Services)
Annexation No. 29 (Shea Roseville Apartments)
WHEREAS, in proceedings heretofore conducted by the City Council (the “Council”) of the City of Roseville (the “City”) pursuant to the Mello -Roos Community Facilities Act of 1982, as amended (the “Act”), this Council has heretofore adopted a resolution calling a special election of the qualified landowner electors in the territory of land proposed to be annexed to Community Facilities District No. 3 (Municipal Services) (the “CFD”);
WHEREAS, pursuant to the terms of the resolution which is hereby incorporated herein by this reference, the special election has been held and the City Clerk has filed a Canvass of Votes Cast in Special Election, a copy of which is attached hereto as Exhibit A; and
WHEREAS, this Council has reviewed the Canvass and hereby approves it;
NOW, THEREFORE, be it resolved by the City Council of the City of Roseville:
1. The issue presented at the special election was the levy of a s pecial tax within the territory annexed to the CFD, to be levied in accordance with the formula heretofore approved by this Council on May 15, 2024, entitled, “A Resolution of Annexation of Territory to Community Facilities District, Authorizing the Levy of a Special Tax and Submitting Levy of Tax to Qualified Electors.”
2. Pursuant to the Canvass on file with the City Clerk, the issue presented at the special election was approved by the landowners of the territory annexed to the CFD by more than two-thirds of the landowners voting at the special election.
3. Pursuant to the voter approval, said annexed territory to the CFD is hereby declared to be fully annexed to and part of the CFD and this Council may levy special taxes therein as heretofore provided in these proceedings.
4. It is hereby found that all prior proceedings and actions taken by this Council pursuant to the CFD and the territory annexed thereto were valid and in conformity with the Act.
5. Within 15 days of the date hereof, the City Cler k shall execute and cause to be recorded in the office of the County Recorder of the County of Placer, an amendment to the Notice of Special Tax Lien as required by Section 3117.5 of the California Streets and Highways Code.
-2-
* * * * * *
I hereby certify that the foregoing Resolution was duly adopted by the City Council of the City of Roseville, California, at a regularly scheduled meeting thereof, held on the ____ day of _________, 2024, by the following vote of the City Council:
AYES: COUNCILMEMBERS
NOES: COUNCILMEMBERS
ABSENT: COUNCILMEMBERS
ABSTAIN: COUNCILMEMBERS
_______________________________________
Mayor
ATTEST:
City Clerk of the City of Roseville
A-1
EXHIBIT A
CANVASS AND STATEMENT OF RESULT OF ELECTION
CITY OF ROSEVILLE
Community Facilities District No. 3
(Municipal Services)
Annexation No. 29 (Shea Roseville Apartments)
I hereby certify that on this date, I canvassed the returns of the election held on May 15, 2024 in the territory annexed to City of Roseville Community Facilities District No. 3 (Municipal Services), which election is designated as the Special Tax Annexation Election, and the total number of ballots cast in the territory to be annexed and the total number of votes cast for and against the measure are as follows and the to tals as shown for and against the measure are full, true and correct:
Qualified
Landowner Votes
Votes Cast YES NO
City of Roseville
Community Facilities District No. 3
(Municipal Services)
Annexation No. 29 (Shea Roseville Apartments)
Special Tax Annexation Election,
May 15, 2024 _____ _____ _____ _____
BALLOT MEASURE: Shall the City of Roseville (the “City”), by and for its Community Facilities District No. 3 (Municipal Services) (the “CFD”), be authorized to levy specia l taxes within the territory anne xed to the CFD pursuant to and as described in “A Resolution of Annexation of Territory to Community Facilities District, Authorizing the Levy of a Special Tax and Submitting Levy of Tax to Qualified
Electors,” adopted by the City Council of the City on May 15, 2024?
YES:____
NO:_____
IN WITNESS WHEREOF, I HAVE HEREUNTO SET MY HAND on _________, 2024.
By:
City Clerk
City of Roseville
CITY COUNCIL OF THE CITY OF ROSEVILLE
RESOLUTION NO. 24-123
A RESOLUTION OF ANNEXATION OF TERRITORY TO COMMUNITY FACILITIES
DISTRICT, AUTHORIZING THE LEVY OF A SPECIAL TAX AND SUBMITTING LEVY OF
TAX TO QUALIFIED ELECTORS
CITY OF ROSEVILLE
Community Facilities District No. 3
(Municipal Services)
Annexation No. 29 (Shea Roseville Apartments)
WHEREAS, the City Council (the “Council”) of the City of Roseville (the “City”) on April 3, 2024 adopted Resolution No. 24-069, entitled “A Resolution of Intention to Annex Territory to Community Facilities District and to Authorize the Levy of Special Taxes Therein” (the “Resolution of Intention”), stating its intention to annex territory to the City’s Community Facilities District No. 3 (Municipal Services) (the “CFD”), pursuant to the Mello-Roos Community Facilities Act of 1982, as amended (the “Act”);
WHEREAS, a copy of the Resolution of Intention, incorporating a description and map of the proposed boundaries of the territory to be annexed to the CFD and stating the services to be provided and the rate and method of apportionment of the special tax to be levied within the territory to be annexed to the CFD, is on file with the City Clerk and the provisions thereof are fully incorporated herein by this reference as if fully set forth herein;
WHEREAS, said annexation boundary map, labeled Annexation Map No. 29 of Community Facilities District No. 3 (Municipal Services) (Shea Roseville Apartments), has been recorded with the County Recorde r of the County of Placer as directed in the Resolution of Intention, which map shows the territory to be annexed to the CFD;
WHEREAS, on the date hereof, this Council held a noticed public hearing as required by the Act and the Resolution of Intention relative to the proposed annexation of territory to the CFD;
WHEREAS, at said hearing all interested persons desiring to be heard on al l matters pertaining to the annexation of territory to the CFD and the levy of said special taxes within the area proposed to be annexed were heard and a full and fair hearing was held; and
WHEREAS, prior to the time fixed for said hearing, written protes ts had not been filed against the proposed annexation of territory to the CFD by (i) 50% or more of the registered voters, or six registered voters, whichever is more, residing in the existing CFD, or (ii) 50% or more of the registered voters, or six registered voters, whichever is more, residing in the territory proposed to be annexed to the CFD, or (iii) owners of one-half or more of the area of land in the territory proposed to be annexed to the CFD.
NOW, THEREFORE, be it resolved by the City Council of the City of Roseville:
1. All prior proceedings taken by this Council with respect to the CFD and the proposed annexation of territory thereto have been duly considered and are hereby determined 2 to be valid and in conformity with the Act, and the CFD has been validly established pursuant to the Act.
2. The description and map of the boundaries of the territory to be annexed to CFD, as described in the aforementioned Annexation Map No. 29 on file with the Clerk are hereby finally approved, are incorporated herein by reference, and shall be included within the boundaries of the CFD, and said territory is hereby ordered annexed to the CFD, subject to voter approval of the levy of the special taxes therein as hereinafter provided.
3. The provisions of the Resolution of Intention as heretofore adopted by this Council are by this reference incorporated herein, as if fully set forth herein.
4. Pursuant to the provisions of the Act, the proposition of the levy of the special tax within the territory to be annexed to the CFD shall be submitted to the voters of the area to be annexed to the CFD at an election called therefor as hereinafter provided.
5. This Council hereby finds that fewer than 12 persons have been registered to vote within the territory proposed to be annexed to the CFD for each of the 90 days preceding the close of the hearing heretofore conducted and concluded by this Council for the purposes of these annexation proceedings. Accordingly, and pursuant to Section 53326 of the Act, this Council finds that for purposes of these proceedings the qualified electors are the landowners within the territory proposed to be annexed to the CFD and t hat the vote shall be by said landowners, each having one vote for each acre or portion thereof such landowner owns in the territory proposed to be annexed to the CFD.
6. Pursuant to Section 53326 of the Act, the election shall be conducted by mail ballot under Section 4000 of the California Elections Code. This Council hereby determines that paragraphs (a), (b), and (c)(1) of said Section 4000 and Section 4108 of the California Elections Code are applicable to this election, provided however, the City has received written waivers from the owner of all the territory to be annexed and the election may be expedited.
7. The Council hereby calls a special election to consider the measure described in the ballot referred to in paragraph 8 below, which election shall be held on May 15, 2024 either virtually (if so noticed by the City) or at the City of Roseville Civic Center Council Chambers located at 311 Vernon Street, Roseville, California 95678.
8. The City Clerk is hereby appointed as the election official to conduct the election and cause to be provided to each landowner(s) in the territory to be annexed to the CFD, a ballot in the form of Exhibit A hereto, which form is hereby approved.
9. The City Clerk shall accept the ballots o f the qualified electors received prior to 6:00 p.m. on May 15, 2024, whether received by mail or by personal delivery.
10. This Council hereby further finds that the provision of Section 53326 of the Act requiring a minimum of 90 days to elapse before said election is for the protection of voters, that the voters have waived such requirement and the date for the election hereinabove specified is established accordingly.
11. Under Section 50075.1 of the Government Code, the following accountability provisions shall apply to the special taxes: (a) the provision and/or acquisition of the services and the incidental costs thereof, all as defined in the Resolution of Intention, shall constitute the specific single purpose; (b) the proceeds shall be applied only to the specific purposes identified 3 in (a) above; (c) there shall be created special account(s) or funds(s) into which the proceeds shall be deposited; and (d) there shall be caused to be prepared an annual audit and report of the CFD.
* * * * * *
I hereby certify that the foregoing Resolution was duly adopted by the City Council of the City of Roseville, California, at a regularly scheduled meeting thereof, held on the day of , 2024, by the following vote of the City Council:
AYES: COUNCILMEMBERS
NOES: COUNCILMEMBERS
ABSENT: COUNCILMEMBERS
ABSTAIN: COUNCILMEMBERS
Mayor
ATTEST:
City Clerk of the City of Roseville
A-1
EXHIBIT A
CITY OF ROSEVILLE
Community Facilities District No. 3
(Municipal Services)
Annexation No. 29 (Shea Roseville Apartments)
OFFICIAL BALLOT
SPECIAL TAX ELECTION
This ballot is for the special landowner election to annex property into City of Roseville Community Facilities District No. 3 (Municipal Service). You must return this ballot to the office of the City Clerk of the City of Roseville no later than the hour of 6:00 p.m. on _May 15, 2024, either by mail or in person . The Clerk’s office is located at 311 Vernon Street, Roseville, CA 95678.
To vote, mark a cross (X) on the voting line after the word “YES” or after the word “NO.” All marks otherwise made are for bidden. All distinguishing marks are forbidden and make the ballot void. If you wrongly mark, tear, or deface this ballot, return it to the City Clerk and obtain another.
AN "X" OR OTHER MARK WILL CAST ALL VOTES ASSIGNED TO THIS BALLOT, OR THE VOTER MAY WRITE NUMBERS IN THE SPACES PROVIDED.
The amount of money at build out that could be raised annually by the special tax levied in the territory to be annexed is $27,808 for Fiscal Year 2023 -24 (and subject to escalation annually), the duration of the special tax is perpetual, and the rate of the special tax shall be determined in accordance with the rate, method of apportionment, and manner of collection of special tax for the CFD.
BALLOT MEASURE: Shall the City of Roseville (the “City” ), by and for its Community Facilities District No. 3 (Municipal Services) (the “CFD”), be authorized to levy special taxes within the territory annexed to the CFD pursuant to and as described in “A Resolution of Annexation of Territory to Community Facili ties District, Authorizing the Levy of a Special Tax and Submitting Levy of Tax to Qualified
Electors,” adopted by the City Council of the City on May 15, 2024?
YES:
NO:
A-2
By execution in the space provided below, you also indicate your waiver of (i) the time limit pertaining to the conduct of the election, (ii) any requirement for analysis and arguments with respect to the ballot measure, and (iii) any irregularity in the proceedings that may be claimed as a result of the this vote or the application of such waivers.
Number of Acres:
Number of Votes:
Property Owner:
By:
NOTICE OF PUBLIC HEARING
CITY OF ROSEVILLE
Community Facilities District No. 3
(Municipal Services)
Annexation No. 29 (Shea Roseville Apartments)
Notice is hereby given by the City of Roseville (the “City”) with respect to its Community Facilities District No. 3 (Municipal Services) (the “CFD”) that on April 3, 2024, the City Council of the City, as the legislative body for the CFD, adopted its Resolution No. 24-069, “A Resolution of Intention to Annex Territory to Community Facilities District and to A uthorize the Levy of Special Taxes Therein” (the “Resolution of Intention”). Reference is hereby made to the Resolution of Intention, on file with the City Clerk of the City for further particulars. The following is a summary of the provisions of the Resolution of Intention.
Pursuant to the Resolution of Intention, the Council determined that the public convenience and necessity require that certain territory, as more particularly described in the Resolution of Intention, be annexed to the existing CFD, all as provi ded in the Mello -Roos Community Facilities Act of 1982, as amended (Sections 53311 et seq., California Government Code (the “Act’). The Resolution of Intention provides that the special taxes heretofore caused to be levied in the CFD for finan cing the ser vices provided through the CFD shall be levied in the territory proposed to be annexed, subject to public hearing and landowner election proceedings as specified in the Act.
Notice is further given that Wednesday, May 15, 2024 at 6:00 p.m. or as soon as possible thereafter, either virtually (if so noticed by the City) or at th e City of Roseville Civic Center Council Chambers located at 311 Vernon Street, Roseville, California 95678 , as the time and place when and where the Council of the City a s the legislative body for the CFD, will conduct a public hearing on the annexation of the territory described in the Resolution of Intention to the CFD and finally consider and determine whether the public convenience and necessity require the annexation of said ter ritory to the CFD and the levy of special taxes therein.
Notice is further given that at the hearing, the testimony of all interested persons for and against the annexation of said territory to the CFD or the levying of special taxes within th e territory proposed to be annexed will be heard.
Dated: _______________, 2024
/s/ Carmen Avalos
Carmen Avalos, City Clerk
City of Roseville