Agenda packet — Roseville City Council, October 7, 2026 (part 9 of 23)

• Tax Status: Minor language updates were made to this section. • Appeal of Grant Advisory Commission Decision & Line-Item Review: Minor language updates were made to this section.
• Fund Investing & Funding Source: Minor language updates were made to this section.

Council Discretionary Funds
Within the Citizens Benefit Fund, a minor amount of the annual earnings is appropriated for discretionary grants by the City Council for the purpose of improving the quality of life of the citizens of the City of Roseville. This minor amount has been $15,000 for more than 25 years. With higher interest rates generating greater investment earnings in the Citizens' Benefit Fund, staff recommends increasing the annual amount appropriated for City Council Discretionary funds to $25,000.

FISCAL IMPACT
The recommended updates to the policy manual and the municipal code regarding the Citizens' Benefit Fund have no fiscal impact on the General Fund.

Approval of the Grants Advisory Commission Policy Manual updates and municipal code revisions meet the above criteria and is not subject to CEQA. No additional environmental review is required.

CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS

2. Remain fiscally responsible in a changing world

5. Support community engagement and advocacy
Respectfully Submitted,
Tobi Thomas, Management Analyst
Jonathan Levy, Senior Deputy City Attorney
Dennis Kauffman, Assistant City Manager/Chief Financial Officer ATTACHMENTS:

1. Resolution 26-354

2. DRAFT - Redline GAC Policy Manual 2026

3. 4.06.040 RMC Ordinance First Reading
REVIEWERS:

Tobi Thomas, City Manager Department - Assistant City Manager Created/Initiated - 9/9/2026 Dennis Kauffman, City Manager Department - Assistant City Manager Approved - 9/9/2026 Kelly Aye, City Attorney Department Approved - 9/17/2026 Katrina Six, City Clerk Department Approved - 9/18/2026 Ryan DeVore, City Manager Department - Assistant City Manager Approved - 9/18/2026

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Dennis Kauffman, City Manager Department - Assistant City Manager Approved - 9/22/2026 Michelle Sheidenberger, City Attorney Department Approved - 9/23/2026 Dominick Casey, City Manager Department - City Manager Approved - 9/23/2026 Katrina Six, City Clerk Department Final Approval - 9/23/2026

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RESOLUTION NO. 26-354

APPROVING REVISIONS TO THE CITIZENS BENEFIT FUND POLICY MANUAL WHEREAS, the Grants Advisory Commission reviews policies and procedures annually in an effort to improve efficiencies and streamline processes; and WHEREAS, staff recommends policy revisions to the Citizens Benefit Fund Policy Manual for the upcoming 2026/2027 funding cycle; and
WHEREAS, City Council has reviewed the Citizens Benefit Fund Policy revisions; and NOW, THEREFORE, BE IT RESOLVED by the Council of the City of Roseville that said policy revisions are hereby approved.

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

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City of Roseville
Citizens’ Benefit Fund
Policy Manual
Adopted by the
Roseville Grants Advisory Commission
Updated:

September 12, 2000
November 12, 2002
December 3, 2003
November 9, 2004
November 8, 2005
November 18, 2008
December 19, 2012
October 8, 2013
February 17, 2016
June 21, 2017
November 18, 2020
October 18, 2023
August 21, 2024
October 15, 2025
October 7, 2026

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___________________________________________________________________________ Citizens’ Benefit Fund Policy Manual 2 Amendments 2026
Policy Manual
Table of Contents
Purpose………………………………………………………………………………………...… 3
Chronology of Citizens’ Benefit Fund………………………………………………..... 4 Adopted Policies of the Grants Advisory Commission & Roseville City Council...... 7 Criteria for Grant Applicants………………………………………………………………. 8 Original Criteria and Application Submittal Requirements…………………………… 8 Americans with Disabilities Act Compliance…………………………………...………. 8 Bids for Capital Items………………………….…………………………………....……. 8 Funding for Religious or Sectarian Activities Prohibited…………………....………… 9 Grant Recipients located in Roseville ………………………………………….………. 9 Ownership or Long-term Lease of Property Improved with Grant Funds…………… 9 Compliance with California Prevailing Wage Law – SB 975/AB 2690…………........ 10 Tax Status……………………………………………………………………………......... 10
Process-Related Policies………………………………………………………….….….. 11 Annual Review …………………………………………………………………………….

Recipient Reporting ………………………………………………………………….......
11 11
Appeal of Grant Advisory Commission Decision ……………………………………... 11 Funds Expended within One Year ……………………………………………………… 11 Line-Item Review.………………………………………………………………………… 11
Applicant Workshop………………………………………………………………………. 12
Process to Amend or Extend Timeframe of Approved Grants……………...………. 12 Site Visits…………………………………………………………………………………... 12
Application Review and Process…………………….………………………………….. 13 Funding Policies…………………………………………………………………….……….. 13
City Projects..……………………………………………………………………….…….. 13
Categories and Target Maximum Amount……………………………..….………....... 13 Funding Priorities……………………….……………………………………………....... 14 Matching Funds Not Required………………………………………………………...... 15 Multiple Applications from One Agency……………………………………………...... 15 Multiple Year Grants ……………………………………………………………………... 15
Perpetual Funding ……………………………………………………………………….. 15
Fund Investing & Funding Source………………………………………………………. 16 Grant requests from Schools …………………………………………………………… 16
Appendices………………………………………………………………………………………. 17

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___________________________________________________________________________ Citizens’ Benefit Fund Policy Manual 3 Amendments 2026
City of Roseville
Citizens’ Benefit Fund
Policy Manual
Purpose
The purpose of the Citizens’ Benefit Fund Policy Manual is to:
 Document the policy decisions of the Grants Advisory Commission and Roseville City Council regarding the Citizens’ Benefit Fund by year and by topic;  Serve as a reference for new Grants Advisory Commissioners and Roseville City Councilmembers as to program implementation; and
 Answer questions from the public regarding the grants process, including questions from potential grant applicants, and current grant recipients.

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___________________________________________________________________________ Citizens’ Benefit Fund Policy Manual 4 Amendments 2026
Chronology of Citizens’ Benefit Fund
Jun 1, 1994 Grants Advisory Commission established by Ordinance 2774.

Hospital Proceeds Fund Established by Ordinance number 2788. Chapter 4.06 is added to the Roseville Municipal Code to establish the Hospital Proceeds Fund.

Jul 12, 1994 City Council approves criteria and first grant application.

Jan 25, 1995 Joint City Council/Grants Advisory Commission Workshop to discuss Grant application process, including estimated timeframe for processing grant applications and restricting grant funds to benefit Roseville residents only for specific project, rather than general funding; no funding for administrative costs, audit procedures following Grant awards; procedures to notice Commission meetings and interviews with applicants.

Sep 10, 1997 Joint City Council/Grants Advisory Commission Workshop to discuss grant consideration process, appeal opportunities, award process, stewardship of funds, application form changes, multiple year funding, auditing, collaboration of organizations, grant requests for capital projects, city projects or from agencies outside the city.

Dec 16, 1998 City Council approves formal process to consider modifications to approved grants and adoption of marketing program for the Citizens’ Benefit Fund.

Aug 18, 1999 Ordinance 3388 adopted by the Roseville City Council amending Chapter 4.06 of the Roseville Municipal Code. Amendments include:

1. Name change from Hospital Proceeds Fund to Citizens’ Benefit Fund to reflect opportunity for donations to the fund from the community rather than limited principal amount from sale of municipal hospital.

2. Amendment to Section 4.04.040, Expenditures of Money, to indicate unappropriated amounts may be carried forward to subsequent fiscal years, or at the discretion of the City, may be added to the principal.

Jul 10, 1999 Joint City Council/Grants Advisory Commission Workshop to discuss policies related to requirement for matching funds, grant funding for leased vs. owned property, perpetual funding, monitoring/annual reports, and Ad Hoc Committee.

Nov 3, 1999 City Council adopts policies related to issues from joint Commission/Council workshop.

Dec 3, 2003 City Council approves Grants Advisory Commission recommendations for funding criteria and process improvements following three workshops by the Commission and the first REACH/Enron funding cycle.

Dec 15, 2004 City Council approved Grants Advisory Commission recommendations for revisions as a result of AB 2690 – repealing the requirement that volunteers be paid prevailing wages and eliminating the mandatory workshop.

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___________________________________________________________________________ Citizens’ Benefit Fund Policy Manual 5 Amendments 2026
Dec 19, 2012 The City Council approved a financial report on the Citizens’ Benefit Fund (CBF) and a work plan for a comprehensive grants policy review.

May 29, 2014 GIM to the City Council regarding completion of phase 1 in the Comprehensive Grants Review Process – Historical Assessment Report of the Roseville Grants program.

Apr 20, 2015 Joint City Council/Grants Advisory Commission Workshop to discuss policies relating to administration of the Fund and Fund investment and program options.

Dec 16, 2015 City Council considered and reaffirmed:

1. Retention of the Citizens’ Benefit Fund (CBF) with the City to be invested and administered by the City.

2. Retention of the Grants Program and Commission with administration by the City.

3. Revision of the Citizens’ Benefit Fund (CBF) Policy Manual and Guidelines, as follows:
a) Accept investment strategy revisions expanding strategy consistent with Government Codes.
b) Reaffirm smoothing strategy to hold back proceeds in excess of $500K and establish new policy for annually utilizing proceeds in excess of $500K for smoothing or special projects or community benefits.
c) Reaffirm the nine (9) funding program categories.
d) Retain limits on school districts and schools, as approved by the Grants Commission.
e) Continue policy that the City Manager, or his designee, approve grants submitted for City requests.
f) Confirm no giving priorities with each funding request to be evaluated on its own merits.
g) Establish a policy for an annual needs assessment for Council to consider and establish priorities for the coming funding cycle.

Jun 17, 2017 City Council approved revisions to Grants Policy Documents to streamline program procedures relating to administration of Grants program. Additionally, Grants have been focused and aligned to solely private schools and non-profits entities.

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___________________________________________________________________________ Citizens’ Benefit Fund Policy Manual 6 Amendments 2026
Nov 18, 2020 City Council approved new Implementation Strategies provided by the Grants Advisory Commission based on findings from the Community Needs Assessment by Kone Consulting. Changes include:

1.) Service Categories

2.) Funding priorities

3.) Collaboration

4.) Promoting Outcomes

5.) Measuring Success

6.) Scoring Methodologies
Oct 18, 2023 City Council approved revisions to clarify policies relating to bid requirements and site visits by the Grants Commissioners.

Aug 21, 2024 City Council approved revisions to update policies relating to the California Constitutional provision from 1879 barring the use of public funds to directly aid private schools.

Oct 15, 2025 Clarify the exclusion of grant funding for “City projects.” Oct 7, 2026 City Council approved various clarifying revisions, and updates including the scheduling of the annual applicant workshop, and added a max funding award cap.

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___________________________________________________________________________ Citizens’ Benefit Fund Policy Manual 7 Amendments 2026
Adopted Policies of the Grants Advisory Commission and Roseville City Council Criteria for Grant Applicants
Original Criteria and Application Submittal Requirements (6/94, 2/16, 10/26) Americans with Disabilities Act Compliance (1/99)
Bids Required for Capital Expenditures to be Included (1/96, 10/99) revised 10/23 Funding for Religious or Sectarian Activities Prohibited (1/99) Grant recipients located in Roseville (9/97)
Ownership or Long-term Lease of Property Improved by Grant Funds (11/99) Compliance with State of California Prevailing Wage Law – SB 975 (11/02) & AB 2690 (12/04) Tax Status (12/03, 10/26)
Process-Related Policies
Annual Review (10/13, 6/17)
Recipient Reporting (11/99)
Appeal of Grant Advisory Commission Decision (9/97, 6/17, 10/26) Funds Expended within One Year (8/97)
Line-Item Review (11/99, 10/26)
Applicant Workshop (9/97, 10/26)
Process to Amend or Extend Timeframe of Approved Grants (12/98) Site Visits (12/03, clarified 10/23)
Application Review and Process (12/03, 2/16, 6/17, 10/26) Funding Policies
Categories and Target Maximum Amount (9/97, 12/03, 2/16, 6/17, 11/20, 10/26) Priority Areas (11/20)
Matching Funds Not Required (11/99)
Multiple Applications from One Agency (12/03, 6/17)
Multiple Year Grants (9/97, 12/03)
Perpetual Funding (11/99)
Fund Investing and Funding Source (11/05, 2/16, 10/26)
Funding for Schools (11/08, 6/17, 8/24)
City Projects (9/97, 10/99, 2/16, 10/25)

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___________________________________________________________________________ Citizens’ Benefit Fund Policy Manual 8 Amendments 2026
Criteria for Grant Applicants
Original Criteria and Application Submittal Requirements Adopted July 1994 Revised February 2016
Revised October 2026
The original criteria and application form were established by the Grant Evaluation Criteria Subcommittee in 1994. The subcommittee conducted public meetings on May 24, June 14, and June 27 to discuss and revise the guidelines and presented their draft, adopted by the Commission on June 27th to the City Council on July 6, 1994.

The criteria included a points/rating system that was not adopted by the Commission. A majority of the questions in the current application were as originally drafted. New policies that have amended the application over time are discussed in this manual.

In January 2014, the Grants Advisory Commission approved, and made a requirement that all, Grant Applications be submitted via an online web-based program (exception for reasonable accommodations).

Each funding cycle, the Grants Advisory Commission is authorized to review and revise application material and other funding cycle material.

Americans with Disabilities Act Compliance Adopted January 1999 The Commission added a question to the application form requesting specific information regarding compliance with the Americans with Disabilities Act. The City is not allowed to fund programs or services by agencies that do not comply with ADA. Applicants are also required to comply with state disability laws, which in many cases are more stringent than the federal ADA law.

Bids Required for Capital Expenditures Adopted January 1996 Revised October 1999
Revised February 2016
Revised October 2023
In January 1996, the Commission adopted a requirement for applicants to submit bids for “capital expenditures.”
Capital expenditures for individual items and projects less than $500 do not require documented bids.

Capital expenditures for individual items and projects costing $3,999 and under must have at least three (3) telephone or written bids documented/included with the submitted application. Capital expenditures for individual items and projects costing $4,000 and above must have three (3) written bids included with the submitted application. Bids do not have to be awarded to the lowest bidder; bids should be awarded to the most responsible bidder.

If, in the rare case, the capital expenditure item or project is not conducive to bidding, an explanation in lieu of bid information should be attached to the application, e.g., in some instances, three bids are not available for specialized equipment that may be manufactured by only one or two companies.

Additionally, in some cases, bids are only valid for 30 to 60 days or less, while the grant application process runs from approximately December through June for final approval, which may extend beyond

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___________________________________________________________________________ Citizens’ Benefit Fund Policy Manual 9 Amendments 2026
the expiration date for the bids. The bids are still to be included in the application, but with notations if less than three (3) bids are included.

Bid Requirements Summary: Individual items and projects costing $500 - $3,999 require three (3) documented telephone, online or written cost estimates. Individual items and projects $4,000 or greater require three (3) written cost estimates. Individual items or projects less than $500 do not require an estimate.

Capital expenditure – An expenditure that results in the acquisition of fixed assets or additions to fixed assets that have benefits for more than one (1) year. Examples include: the acquisition of land; existing buildings; land improvements; construction of buildings; additions and remodeling of buildings; initial, additional, and replacement of equipment, furniture and fixtures, machinery, vehicles, and media materials.

Funding for Religious or Sectarian Activities Prohibited Adopted January 1999 In January 1999, the Commission added a question to the application form asking if funding would be used to support any religious or sectarian activities. The City is allowed to fund religious organizations, but the activity, project or program cannot include the promotion of a particular religious belief. The City is prohibited from funding religious activities based on laws governing the separation of church and state. __________________________________________________________________________________ Grant Recipients Located in Roseville Adopted September 1997 The Commission and Council specified that grant recipients are to be located in Roseville rather than previous wording stating that grant recipients are to be “local.” In practice, this has been interpreted by the Commission to mean that grant recipients that provide service in Roseville, but may have headquarters or offices in other locations, are eligible for funding.

Ownership or Long-Term Lease for Properties Adopted November 1999 Improved by Grant Funds Revised February 2016
Concerns were raised during the 1999-2000 grant funding cycle regarding the investment in properties by grant applicants who do not own the property. The public funds are therefore making the property of a private citizen more valuable. Grant applicants are required to submit ownership documents and/or copies of lease agreements that reveal how long the property will be leased by the applicant. With longterm leases, the value of any capital improvements will depreciate over time and benefit the grant recipients directly. The Commission recommended and the Council adopted a policy to review the applicants with long-term leases on a case-by-case basis. Staff is to look at the amount of grant funding requested and the use of the funds in particular.

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___________________________________________________________________________ Citizens’ Benefit Fund Policy Manual 10 Amendments 2026 Compliance with California Prevailing Wage Law – SB 975 Adopted November 2002 Revised December 2004
Revised February 2016
The California Labor Code as amended by SB 975 in 2000 affects applicants to the Citizens’ Benefit Fund in two ways: the requirement to pay prevailing wages for public or private works of improvement that receive public funds and the use of volunteer labor.

By Interoffice Memorandum from the City Attorney’s Office to the City Manager’s Office dated September 20, 2002, the attorney clearly states applicants must comply with the SB 975. The memo details the policy for the State Prevailing Wage Laws and the Applicability to Volunteer Labor. The memorandum is attached as Appendix G to the Policy Manual.

By Interoffice Memorandum from the City Attorney’s office to the City Manager’s office dated August 31, 2004, the requirement that prevailing wages be paid to volunteers on public works projects was repealed by urgency legislation signed by the Governor.

Under the new law, AB 2690, the requirement to pay prevailing wages does not apply to volunteers, volunteer coordinators, or members of the California Conservation Corps or Community Conservation Corps. Although a volunteer cannot be paid, the volunteer may receive reasonable meals, lodging, transportation, and incidental expenses or nominal non-monetary awards without losing volunteer status if those benefits and payments are not a substitute form of compensation for work performed. The Memorandum is attached as Appendix H to the Policy Manual.

State Prevailing Wage Laws. Any grant applicant receiving $1,000 or greater in public monies, in this case, Citizens’ Benefit Fund, must pay prevailing wages to all workers employed on public works. Public works actually includes any public or private work of improvement, and is defined as “construction, alteration, demolition, installation, or repair work done under contract and paid for in whole or in part out of public funds.” (Labor Code Section 1720 (a)(1)).

Exceptions to the law include public utility improvements, carpet installation, transportation projects, and certain residential and low-income housing projects. (Labor Code Section 1720(a)).

An applicant or their advisor may request the Director of Industrial Relations to provide an opinion as to the applicability of SB 975 to their project. Previous opinions and current prevailing wages can be found at the state agency’s website: www.dir.ca.gov.

Tax Status Adopted December 2003
June 2017
Revised October 2026
The Grants Advisory Commission is recommending that o Only agencies entities with the following tax status be are eligible for funding:
▪ 501(C) 3
▪ 501(C) 4
▪ Private schools
Applications from agencies entities that are not within one of these categories will be ineligible. For example, 501 (C) (6) are not eligible because 1) by definition they exist primarily to serve their members

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___________________________________________________________________________ Citizens’ Benefit Fund Policy Manual 11 Amendments 2026 rather than the community at large and 2) they can lobby and take political positions on issues, thus creating potential for conflict of interest.

Process-Related Policies
Annual Review Adopted October 2013
Revised February 2016
Revised June 2017
The Grants Staff Liaison will annually review the Grant Application and Guidelines and make revisions to improve efficiencies. The Grant Application and Guidelines shall reflect but is not limited to:
1) current funds available; and 2) Council priorities, if identified. __________________________________________________________________________________ Recipient Reporting Adopted November 1999
Revised November 2005, 2008
Revised February 2016
Beginning with the 2009-10 funding cycle, applicants who fail to submit a Final Report for a grant received from the preceding funding year are not eligible to apply during the subsequent funding year, or any future funding cycle until at least one year after the Final Report has been submitted.

Beginning with the 2006-2007 funding cycle, each recipient is required to submit a report describing the expenditures and accomplishments achieved with the grant funds. The report is due within 30 days of the end of the grant period. In addition, the Commission at its discretion may also require a grant recipient to submit a “mid-year” report due six months from the grantee’s initial receipt of funds.

Appeal of Grant Advisory Commission Decision Adopted September 1997 Revised June 2017
Revised October 2026
There is no appeal of Grant eligibility determinations made by the Grants Staff Liaison or allocation recommendation made by the Commission. Final award allocation decisions are made by the City Council.

Funds Expended within One Year Adopted August 1997
Based upon several requests from agencies that funds be carried over to another fiscal year, or be used for additional purposes, the Commission voted to revise all forms stating that funds must be expended during the fiscal year for which the grant was included in the City budget. The Citizens’ Benefit Fund contract was also amended to state that all funds must be spent with one year.

Line-Item Review Adopted November 1999
Revised October 2026
The City Council reaffirmed a standing practice that individual grant applications may be reviewed by the City Council following the recommendations being forwarded by the Grants Advisory Commission. The

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___________________________________________________________________________ Citizens’ Benefit Fund Policy Manual 12 Amendments 2026 City Council reviews the recommendations as part of the annual budget adoption in June of each year.

Councilmembers may “pull” individual grant applications for discussion, questions, and separate action. __________________________________________________________________________________ Applicant Workshop Adopted September 1997
Revised November 2004
Revised February 2016
Revised October 2026
The Grants Advisory Commission strongly encourages that a representative from each applying agency attend the applicant workshop, held on in approximately November or as set by the Commission each cycle the 2nd Tuesday of January.

Process to Amend or Extend Timeframe of Approved Grants Adopted December 1998 In September 1998, the Commission determined that a formal process should be established to clearly define the requirements in the event a change to an approved grant was requested by a grant recipient.

Through the work of Policy Subcommittee members, Sylvia Besana, Carol Garcia, and Susan Rohan, guidelines and a standard form were drafted for use by future applicants. Appendix E includes the Guidelines and Form approved by the City Council on December 16, 1998. As stated in the Guidelines, the City does not encourage amendments to approved grants. Circumstances may warrant flexibility by the Grants Commission and the City Council; however, only if the criteria established by the Policy Subcommittee are met and the amendment process is followed.

Site Visits Adopted December 2003
Revised February 2016
Revised October 2023
The Commission reached consensus to NOT conduct site visits during the application period -beginning when applications become available to applicants until City Council takes action on funding recommendations (approximately, December through June— and to limit visits to other times during the year.

If individual Grants Commissioners visit applicants during the process of reviewing grants, they may receive information in addition to that contained in the written application that is not received by the other Commissioners (in addition to general Brown Act considerations). The City’s criteria specifically states the grant will be awarded based upon the written materials provided to the Commission for its consideration.

For clarity, “site visits” includes visiting the physical location(s) or site(s) of an applicant or anticipated applicant (collectively, “applicant”) of grant funding, as well as attending, participating, or visiting, a location where an applicant(s) is hosting, co-hosting, sponsoring, or otherwise engaged in carrying out an event, program, open house, or activity.

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___________________________________________________________________________ Citizens’ Benefit Fund Policy Manual 13 Amendments 2026 Application Review and Process Adopted December 2003
Modified October 2013
Revised February 2016
Revised June 2017
Revised October 2026
The Grants Commission Staff Liaison shall review and either approve or disqualify each grant application.

Staff will make their decisions based upon the materials submitted by the agency and/or organization.

Grant applications submitted without required and/or complete documents will be disqualified. Grant applicants do not have the right to appeal disqualifications.

The Grants Advisory Commission will meet in the Council Chambers on the second Tuesday of April, or as otherwise agendized, to review and recommend final funding for each grant application.

While application scoring, individual ranking, average funding recommendations, service categories, funding priorities and any other data including notes and comments are valuable for guiding discussion and funding deliberation; they are not binding in any way and ultimately funding recommendations are solely a subject of the funding meeting occurring in approximately April of each funding cycle year.

Funding Policies
City Projects Adopted September 1997
Reaffirmed October 1999
Revised February 2016
Revised June 2025
Due to the limited amount of funding in the community and the high level of local need for qualifying projects, City projects and programs will not qualify for funding. “City projects” is inclusive of capital expenditures, alterations, modifications, construction, City public works projects, etc. directly involving City property, land, and facilities; also inclusive of any activity in which the City would be considered a project lead or require active City staff participation to facilitate the project, beyond normal permitting, entitlement, and planning/building processing for applications submitted thereto. (Certain exceptions may exist on specific facts arising out of City property leased to another party and subject to the terms of the lease.)
Categories and Target Maximum Amount Adopted September 1997 Revised December 2003
Revised February 2016
Revised June 2017
Revised November 2020
Revised October 2026
In keeping with the original intent of the sale of the Roseville hospital to “Improve the Quality of Life for the Citizens of Roseville”, Service Categories have been aligned with Social Determinants of Health as interpreted in the Kone Consulting community workshops with the goal of making Roseville a healthier community. The City Council approved updated funding Service Categories as follows:

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___________________________________________________________________________ Citizens’ Benefit Fund Policy Manual 14 Amendments 2026 • Neighborhood and Physical Environment – Improved access to safe and affordable housing for all
• Food – Increased access to healthier food options for lower income communities • Health and Wellness – Improved physical, mental, and behavioral health and wellness • Community and Social Context – Improved access to arts and cultural resources for all and a kinder, more inclusive and connected community
• Education – More vocational training and educational opportunities for all ages For a more detailed definition of previously approved CBF Categories, please refer to the 2013 Historical Assessment of the Roseville Grant Program (Appendix I). At its discretion, the Grants Advisory Commission, with action by the City Council, may wish to prioritize the above-stated categories for CBF funding for a given application year.

For each grant funding cycle, no single application may receive an award exceeding thirty (30) percent of the total funds available for that cycle. The City Council delegates authority to the Commission to establish, for each funding cycle, the applicable maximum grant award amount or percentage, provided that the amount established by the Commission does not exceed the 30-percent cap set forth in this section. The Commission may establish a lower maximum award amount or percentage based on the funding available, priorities or other direction provided by City Council, anticipated demand, or other factors it deems appropriate. The maximum award amount established for a funding cycle shall be specified in the applicable cycle Guidelines and shall be rounded to the nearest $1000 value.

Funding Priorities Adopted November 2020
The target goal is to divide the grants awards among the three areas described below. The Commission will work to fund grant requests to the extent it is reasonable based on funds available, the applications received and the consensus on merit of the proposals in a given year.

The City Council approved the addition of the following funding priorities:

1. Strategic, one-time grants for innovative projects or programs, capital improvements or new initiatives. Examples of these “special” grants may be:
• New Initiatives – Applicant identifies a need, service, or opportunity in the community that could offer an enhanced and improved quality of life or experience in Roseville.
• Innovative Ideas – Based on models from other areas or agencies and attempting to take a new approach in providing opportunity to enhance or improve quality of life or experience in Roseville.
• One-time requests – If applicants need special consideration on a single request basis.

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2. Operational/Mission support grants for programs or projects that demonstrate effectiveness addressing a community need. Grant recipient can reapply in future years for this priority area.

3. Smaller requests of up to $10,000 which can go towards either new programs/projects or support existing operations which have demonstrated effectiveness at meeting community needs. __________________________________________________________________________________ Matching Funds Not Required Adopted November 1999
The City Council approved the Grants Advisory Commission recommendation that matching funds not be required of grant applicants. Mandating that matching funds be required would limit the application numbers and the flexibility of the Commission and Council to award grants to worthy applicants. Matching funds will be a component of the evaluation by Commissioners and Council in determining which applicants have demonstrated their commitment to a project but will not be mandatory.

Multiple Applications from One Agency Affirmed December 2003 Revised November 2004
Revised June 2017
The Commission agreed that the practice of allowing multiple grant applications from a single agency should not be continued. The City Council has directed the Commission to issue fewer larger grants.

Multiple Year Grants Adopted September 1997
Reaffirmed November 2020

The Grants Advisory Commission and City Council discussed but voted against allowing grant applicants to apply for funding beyond one fiscal year. Funding is only available for the fiscal year in which the grant is approved.

The Commission and Council affirmed this policy after discussion in 2020.

Perpetual Funding Adopted November 1999
Reaffirmed December 2003
The City Council approved the Grants Advisory Commission recommendation that no limit be set on the number of years a grant applicant may receive funding. Grant applicants will be judged on their individual merit each year.

The Commission and Council affirmed this policy after discussion in 2003. There are several agencies that receive repetitive funding from the Citizens’ Benefit Fund. In fact, five organizations have received funding in all of the past ten funding cycles, and six organizations have received funding in eight of the last ten funding cycles. The Commission agreed that because the agencies provide worthy services to the community and Commissioners do an independent evaluation each year, there should not be a limit on repetitive funding.

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___________________________________________________________________________ Citizens’ Benefit Fund Policy Manual 16 Amendments 2026 Fund Investing & Funding Source Adopted November 2005
Revised February 2016
Revised October 2026
Grant Funds shall be invested in accordance with the Government Code §53601, as determined by the City’s Chief Financial Officer or his designee.

Annual gGrant funding, pursuant to Muni Code section Roseville Municipal Code, Chapter 4.06, in Fund proceeds in excess of $500,000 during periods of higher investment income, shall be retained for smoothing during lean years when grant funding falls below $300,000 and/or special project or community benefits, as approved by the City Council.

The Grants Advisory Commission may award grants from multiple funding sources. In the event that an applicant meets funding criteria for more than one funding source, the Commission has the discretion to make awards from any or all funds for which any individual applicant is eligible.

Grant Requests from Schools Adopted November 2008
Revised June 2017
Revised August 2024

Private School and non-profit Parent-Teacher Clubs, Booster Clubs and non-profit school-based programs are eligible to apply and are limited to one grant request per site.

Funds will not be awarded directly for private schools (a private school is any school not under the exclusive control of the officers of the public schools; public charter schools are generally not private schools), unless it is clear that any benefit to a private school is, at most, merely an “incidental” or “indirect” effect, and the direct benefit is improving the quality of life for the citizens of Roseville. For example, a private school passing through funds to provide food security to its students who are citizens of Roseville has no direct benefit to the private school itself, providing direct benefit, though, to our citizens.

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___________________________________________________________________________ Citizens’ Benefit Fund Policy Manual 17 Amendments 2026 Appendices (to be replaced/updated annually by City staff as needed) Related Ordinances - Appendix A
Funding Guidelines for Current Year - Appendix B
Grant Application for Current Year - Appendix C
Sample Grant Agreement - Appendix D
Request for Amendment to CBF Grant - Appendix E
Memorandum re: SB975 and Citizens’ Benefit Fund - Appendix F Memorandum re: AB 2690 and Citizens’ Benefit Fund - Appendix G 2013 Historical Assessment of the Roseville Grant Program – Appendix H Implementation Strategy 2019/20 Kone’ Consulting’s CNA - Appendix I

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ORDINANCE NO.

ORDINANCE OF THE COUNCIL OF THE CITY OF ROSEVILLE AMENDING SECTION 4.06.040 OF CHAPTER 4.06 OF TITLE 4 OF THE ROSEVILLE MUNICIPAL CODE REGARDING CITIZENS’ BENEFIT FUND

EXPENDITURES OF MONEY
THE CITY OF ROSEVILLE ORDAINS:

SECTION 1. Section 4.06.040 of Chapter 4.06 of Title 4 of the Roseville Municipal Code 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:

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AYES COUNCILMEMBERS:

NOES COUNCILMEMBERS:

ABSENT COUNCILMEMBERS:

MAYOR
ATTEST:

City Clerk

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ATTACHMENT "A"
§ 4.06.040. Expenditures of money.

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 citizen’s benefit fund for the purpose of improving the quality of life for the citizens of the City of Roseville. Provided, however, that the city council may, without the recommendation of the Roseville grants advisory commission, annually appropriate a minor amount up to $1525,000.00 of the annual earnings for the purpose of improving the quality of life of the citizens of the City of Roseville. Unappropriated Unspent amounts will be carried forward to subsequent fiscal years; however, at the discretion of the city, any unappropriated unspent amount may be added to the principal.

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City Council
Communication
Meeting Date: 10/7/2026
Item #: VII.28
File #: 0102-16
Item ID: 2026-808
Title: Council Discretionary Funds - Blue Line Arts
Contact: Amy Ruiz 916-746-1362 [email protected]

SUMMARY
Staff recommends City Council consider providing sponsorship to Blue Line Arts to support the Roseville Veterans Memorial Hall mural in the amount of $2,500. The balance remaining in the Council Discretionary Funds for FY2026-27 is $17,522. There is no fiscal impact on the City’s General Fund.

RECOMMENDATION
Staff recommends that the City Council consider providing sponsorship to Blue Line Arts for the Roseville Veterans Hall Mural.

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
Annually, the Assistant City Manager/Chief Financial Officer allocates $15,000 of the annual earnings to the Citizens’ Benefit Fund per section 4.06.040 of 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 FY2026-27 is $17,522. There is no fiscal impact on 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 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

5. Support community engagement and advocacy
Respectfully Submitted,

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Amy Ruiz, Executive Assistant
Carmen Avalos, City Clerk
ATTACHMENTS:

1. Blue Line Arts August 24, 2026
REVIEWERS:

Amy Ruiz, City Manager Department - City Manager Created/Initiated - 9/11/2026 Dennis Kauffman, City Manager Department - Assistant City Manager Approved - 9/14/2026 Kelly Aye, City Attorney Department Approved - 9/14/2026 Katrina Six, City Clerk Department Approved - 9/14/2026 Ryan DeVore, City Manager Department - Assistant City Manager Approved - 9/15/2026 Michelle Sheidenberger, City Attorney Department Approved - 9/15/2026 Dominick Casey, City Manager Department - City Manager Approved - 9/16/2026 Katrina Six, City Clerk Department Final Approval - 9/16/2026

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City Council
Communication
Meeting Date: 10/7/2026
Item #: VII.29
File #: 0102-16
Item ID: 2026-810
Title: Council Discretionary Funds - The Latino Leadership Council Contact: Amy Ruiz 916-746-1362 [email protected]

SUMMARY
Staff recommends City Council consider providing sponsorship to the Latino Leadership Council for its annual Dia De Los Muertos in the amount of $2,000. The balance remaining in the Council Discretionary Funds for FY2026-27 is $17,522. There is no fiscal impact on the City’s General Fund.

RECOMMENDATION
Staff recommends that the City Council consider providing sponsorship to The Latino Leadership Council for its annual Dia De Los Muertos Event.

BACKGROUND
The Latino Leadership Council, a recognized 501(c)(3) non-profit, is seeking a $2,000 sponsorship to support activities and materials for their 3rd annual Dia De Los Muertos Free Youth Led Cultural community event, scheduled for October 24th in Downtown Roseville. They would be grateful if the City of Roseville could consider sponsoring this event, which is open to the public and provides a valuable opportunity for community engagement and cultural celebration. During the last fiscal year, City Council generously contributed a sponsorship of $1,500 for the same event.

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
Annually, the Assistant City Manager/Chief Financial Officer allocates $15,000 of the annual earnings to 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 FY2026-27 is $17,522. There is no fiscal impact on the City’s General Fund.

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required.

CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS

5. Support community engagement and advocacy
Respectfully Submitted,
Amy Ruiz, Executive Assistant
Carmen Avalos, City Clerk
ATTACHMENTS:

1. Latino Leadership August 24, 2026
REVIEWERS:

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City Council
Communication
Meeting Date: 10/7/2026
Item #: VII.30
File #: 0102-16
Item ID: 2026-811
Title: Council Discretionary Funds - Placer Freedom Foundation Contact: Amy Ruiz 916-746-1362 [email protected]

SUMMARY
Staff recommends City Council consider providing sponsorship to The Placer Freedom Foundation for its first ever Freedom Fun Run in the amount of $2,000. The balance remaining in the Council Discretionary Funds for FY2026-27 is $17,522. There is no fiscal impact on the City’s General Fund.

RECOMMENDATION
Staff recommends that City Council consider providing sponsorship to The Placer Freedom Foundation for its first ever Freedom Fun Run.

BACKGROUND
The Placer Freedom Foundation is seeking a $2,000 contribution to help launch its first-ever Freedom Fun Run, scheduled for November 7, 2026, in Downtown Roseville. Designed as a welcoming, family-oriented event, the Fun Run includes chipped-timed 10k, 5k, and 1-mile routes, encouraging participation from individuals of all ages and fitness levels. The requested funds will be allocated to vital operational and production expenses, including event safety measures, timing technology, permits, and essential equipment. Additionally, resources will be used for marketing and community outreach efforts to boost attendance and support local businesses by drawing more visitors to Downtown Roseville. This is the first formal request for Council Discretionary Funds from The Placer Freedom Foundation.

FISCAL IMPACT
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 FY2026-27 is $17,522. There is no fiscal impact on the City’s General Fund.

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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

5. Support community engagement and advocacy
Respectfully Submitted,
Amy Ruiz, Executive Assistant
Carmen Avalos, City Clerk
ATTACHMENTS:

1. Placer Freedom Foundation Council Memo 8-28-2026
REVIEWERS:

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City Council
Communication
Meeting Date: 10/7/2026
Item #: VII.31
File #: 0102-16
Item ID: 2026-809
Title: Council Discretionary Funds - Roseville Public Cemetery District Contact: Amy Ruiz 916-746-1362 [email protected]

SUMMARY
Staff recommends City Council consider providing sponsorship to Roseville Public Cemetery District for its National Wreaths Across America event in the amount of $2,500 to sponsor 147 wreaths for the National Wreaths Across America Day on December 19, 2026. The wreaths would be placed on the grave sites of veterans in the Roseville Cemetery. The Roseville Public Cemetery District stated they would like to request funds annually for this special event to honor our veterans. (In October 2021, Wreaths Across America received $3,000 from Council Discretionary Funds for National Wreaths Across America Day.) The balance remaining in the Council’s Discretionary Funds for FY2026-27 is $17,522. There is no fiscal impact on the City’s General Fund.

RECOMMENDATION
Staff recommends that the City Council consider providing sponsorship to Roseville Public Cemetery District for its National Wreaths Across America event.

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CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS

5. Support community engagement and advocacy
Respectfully Submitted,
Amy Ruiz, Executive Assistant
Carmen Avalos, City Clerk
ATTACHMENTS:

1. Roseville Public Cemetery District 8-24-2026
REVIEWERS:

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City Council
Communication
Meeting Date: 10/7/2026
Item #: VII.32
File #: 0323
Item ID: 2026-834
Title: Second Reading - Massage Business Operating Requirements - Municipal Code Amendment
Contact: Travis Cochran 916-774-5325 [email protected]

SUMMARY
Staff recommends the City Council approve an ordinance for second reading amending Section 9.10.220 of Chapter 9.10 of the Roseville Municipal Code regarding massage business operating requirements. The proposed revision to Section 9.10.220 builds upon changes adopted by City Council in 2024 and 2025.

Specifically, this change would reduce the authorized operating hours for massage businesses from 6:00 a.m. to 10:00 p.m., to 6:00 a.m. to 9:00 p.m. This timeframe is more aligned with the actual operating hours of the majority of the massage businesses within the City, and will also help abate issues associated with illicit massage business activity. There is no direct fiscal impact associated with the proposed ordinance, although the proposed changes may lead to higher numbers of administrative citations being issued for violations and/or more successful collection of the corresponding fines.

RECOMMENDATION
Staff recommends approval of a second reading of an ordinance amending Section 9.10.220 of the Roseville Municipal Code to reduce massage business hours from 6:00 a.m. to 9:00 p.m.

BACKGROUND
In December 2025, the City Council amended Chapter 9.10 of the Municipal Code regarding massage services. These changes were relatively minor and intended to add clarity and consistency to interpretation and implementation of the provisions of the Municipal Code specific to massage businesses. During Council’s consideration of the item, Council indicated support for further evaluation and possible amendment to the provisions of the Code that set the operating hours for massage businesses. Under the existing Code, massage businesses may operate between 6:00 a.m. and 10:00 p.m.

Upon further review and evaluation of the existing massage businesses within the City and their actual operating hours, as well as the allowed operating hours in other jurisdictions, Staff believes that reduction of the possible operating hours is warranted. The ordinance being presented to Council for consideration would limit operating hours for massage businesses to 6:00 a.m. to 9:00 p.m. The ordinance also establishes a 3-month “grace period” before the reduced operating hours will take effect. To avoid any surprise within the business community, City staff has also taken steps to notify all massage business permit holders regarding the proposed changes and inviting them to contact the City with questions or feedback.

At the City Council meeting held on September 2, 2026, staff made a presentation to Council regarding the proposed ordinance. The presentation included information about the existing hours of operation for multiple massage businesses within the City, as well as operating hours allowed by other jurisdictions.

Multiple community members also provided feedback to Council. In light of this information and feedback,

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Council elected to introduce the ordinance for first reading with the change that hours of operation be amended to 6:00 a.m. to 9:00 p.m.

FISCAL IMPACT
There is no fiscal impact associated with the proposed ordinance.

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 Section 21065 and CEQA State Guidelines Section 15060(c)(3) and Section 15378. The proposed Ordinance meets the above criteria and is not subject to CEQA. No additional environmental review is required.

CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS

1. Ensure a safe and healthy community

6. Deliver exceptional City services
Respectfully Submitted,
Travis Cochran, Senior Deputy City Attorney
Michelle Sheidenberger, City Attorney
ATTACHMENTS:

1. Ordinance 7111

2. Public Comment Received
REVIEWERS:

Arleta Wagenhals, City Clerk Department Created/Initiated - 9/22/2026 Dennis Kauffman, City Manager Department - Assistant City Manager Approved - 9/22/2026 Michelle Sheidenberger, City Attorney Department Approved - 9/23/2026 Katrina Six, City Clerk Department Final Approval - 9/23/2026

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ORDINANCE NO. 7111

ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE AMENDING SECTION 9.10.220 OF CHAPTER 9.10 OF TITLE 9 OF THE ROSEVILLE MUNICIPAL

CODE REGARDING MASSAGE SERVICES
THE CITY OF ROSEVILLE ORDAINS:

SECTION 1. Section 9.10.220 of Chapter 9.10 of Title 9 of the Roseville Municipal Code is hereby amended to read as follows:

9.10.220 Operating requirements for massage businesses—Operations.

All owners and managers shall comply with the following operating requirements for massage businesses as well as any other conditions specified by the police chief:

A. Sanitation. Each owner and/or manager shall provide and maintain on the premises adequate equipment and supplies for disinfecting and sterilizing instruments used in providing massages. Every portion of a massage business, including appliances and apparatus, shall be kept clean and in a sanitary condition. Appliances, apparatus, and equipment shall be disinfected after each use.

B. Linen. Shared use of towels or linen shall not be permitted. Towels and linen shall be laundered or changed promptly after each use and stored in a sanitary manner.

C. Living Quarters Prohibited. Beds, floor mattresses, and waterbeds of any kind are not permitted on the premises of the business. No person or persons shall be allowed to reside, dwell, occupy or live inside a massage business at any time, which may be shown by circumstantial evidence such as the presence of beds or other sleeping apparatuses, bedding, pillows, sleeping bags, suitcases, clothing, toiletries or other personal belongings, major cooking appliances, and food in excess of a business establishment’s normal and reasonable requirements. A kitchen area, if any, shall be for the sole use of employees and independent contractors during business hours only, shall contain only minor cooking appliances or apparatuses, shall meet the requires of any applicable state and local building and/or code standards, and shall be installed in an “employees only” area.

D. Persons Consuming Alcohol or Drugs. No person shall enter, be, or remain in any part of a massage business while under the influence of an alcoholic beverage or drug unless it is a drug prescribed for that individual. The owner or manager shall not permit any person under the influence of an alcoholic beverage or non-prescribed drug to enter or remain on such premises. Furthermore, no person shall administer or receive a massage while consuming or using an alcoholic beverage or drug unless it is a drug prescribed for that individual.

E. Recordings. No building or part thereof where massage or massage services are being conducted shall be equipped with any electronic, mechanical or artificial device used, or capable of being used, for recording or videotaping or monitoring the activities, conversation or other sounds in the treatment room or room used by clients. In the event a portable recording

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2 device is located within a treatment room, the camera and/or microphone of the device shall be rendered inoperable.

F. Warning Devices. The presence of any device which can be utilized as an early warning system, to alert the employees or independent contractors of a massage business to the presence of law enforcement officers or city authorities is prohibited in any massage business.

Said devices may include, but are not limited to, monitors, light or music dimmers, electronic detection devices, external or internal video equipment and alarm systems other than those used for security, fire alarms, or as required by law. Each massage business is allowed up to two fixed security cameras that must face the reception desk and/or the customer waiting area. Standard alert chimes to notify staff that a client has entered are permitted.

G. Coverings. Each massage business shall provide to all clients clean, sanitary, and opaque coverings of a minimum size of 30 inches by 60 inches, capable of covering the clients’ specified anatomical areas, including, but not limited to, the genital area, buttocks, and female breasts. No shared use of such covering shall be permitted, and re-use is specifically prohibited unless adequately cleaned prior to its re-use.

H. Service Records. Every owner and/or manager shall keep a record of the dates and hours of each massage service, the name, address, and phone number of the client, the name of the massage professional administering such service, the name of the owner or manager on site at the time of the service, and a generic description of the massage services rendered. These records shall be prepared prior to administering any massage and shall be retained for a period of two years after such treatment or service. These records shall be open to inspection upon demand by the police chief, the fire chief, the building official, any enforcement officer (as defined by Section 2.50.020 of the Roseville Municipal Code) or their authorized representatives or emergency personnel for emergency purposes.

I. Hours of Operation.

1. No massage business shall be open for business except during the hours of 6:00 a.m. to 10:00 p.m. on any day, or as otherwise set by the massage business permit. A massage begun before the time a business is required to close for business must terminate early enough to allow the customer to exit the business no later than the time the business is required to close. No customers are allowed to be present within the massage business past 10:00 p.m. or the closing time established by the massage business permit, whichever is earlier.

2. Effective as of January 1, 2027, no massage business shall be open for business except during the hours of 6:00 a.m. to 9:00 p.m. on any day, or as otherwise set by the massage business permit. A massage begun before the time a business is required to close for business must terminate early enough to allow the customer to exit the business no later than the time the business is required to close. No customers are allowed to be present within the massage business past 9:00 p.m. or the closing time established by the massage business permit, whichever is earlier.

J. Doors. All exterior doors (except a rear entrance for staff only) and interior doors must remain unlocked during business hours, unless there is no massage business staff available

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3 to assure the security of clients and massage professionals who are behind closed doors. This subsection shall not apply to sole providers as defined in Section 9.10.020 of this chapter.

K. Dress Code for Clients and Visitors. Except for a client who is inside a massage room for the purpose of receiving a massage, no clients or visitors shall be permitted in or on the massage business premises at any time who are not fully clothed in outer garments of nontransparent material, or who display or expose themselves in underclothing, sheer clothing, or similar intimate apparel that exposes the breasts, buttocks, or genital area.

L. Advertising.

1. Any advertising matter published or distributed shall include in legible print the massage business permit number.

2. No massage business shall place, publish or distribute or cause to be placed, published or distributed any advertising matter that:
a. Depicts any portion of the human body that would reasonably suggest to prospective clients that any service is available other than legitimate massage services; or b. Depicts individuals in suggestive poses that would reasonably suggest to prospective clients that any service is available other than legitimate massage services; or c. Employs language in the text of any advertising that would reasonably suggest to prospective clients that any service is available other than legitimate massage services.
d. Advertises on a website known to advertise or promote illegal activities.

M. Display of Human Trafficking Notices. The massage business shall comply with the requirements of California Civil Code Section 52.6 related to the posting of information for victims of human trafficking.

N. Visitors. During the hours of operation, no visitors shall be permitted in massage therapy rooms, break rooms, dressing rooms, showers, or any other room or part of the massage business premises other than the reception area, waiting area, toilet room, or dressing area and/or clothes storage area designated for customer use.

O. Liquids, Oils, and Creams. All liquids, creams, oils, lotions, powders, or other preparations used during massage services or made available to customers, which are located in massage rooms or stored elsewhere, shall be kept in clean and closed containers or bottles that are distinctly and correctly labeled to identify the contents.

P. No Drugs or Alcohol. The sale, service, consumption, or possession of an alcoholic beverage or any illegal drug at the massage business, or in connection with the performance of any massage service, is prohibited.

Q. Sexual Activity. It is unlawful or any person, including an owner, manager, massage professional, customer, or visitor, to engage in or permit sexual activity of any kind at a massage business.

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4 R. Unprofessional Conduct. It is a violation of this chapter for a massage professional to engage in any unprofessional conduct as defined by California Business and Professions Code Section 4609, as that section may be amended from time to time.

S. Table Showers. No person shall use a table shower at a massage business for any purpose. Beginning on January 1, 2026, no person shall erect, construct, or otherwise install a shower table at any massage business.

SECTION 2. This ordinance shall be effective at the expiration of thirty (30) days from the date of adoption.

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

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From: Chris Elias
To: City Clerk; Mendonsa, Tracy
Cc: Bernasconi, Krista; Alvord, Karen; Houdesheldt, Bruce; Roccucci, Pauline; Beverly May; Broussard, Erika; Cochran, Travis; City Atty Admin; City Manager- Mail; Miranda Larson NMT; sierra Riley Subject: Upcoming October 7th City Council Meeting
Date: Tuesday, September 22, 2026 4:19:30 PM
External: This email was sent by a person from outside your organization. Exercise caution when clicking links, opening attachments, or taking further action.

Formal Position Letter Regarding Proposed
Amendment to Roseville Municipal Code
§9.10.220
Massage Business Operating Hours
To: Mayor and Members of the Roseville City Council
CC: City Manager; City Attorney's Office; Roseville Police Department; Code Enforcement; CAMTC Director
From: Chris Elias, CEO, The Muscle Whisperer Inc.

On behalf of: The Muscle Whisperer Inc., Unbound Bodyworks, and Neuromend Massage Re: Proposed Amendment to Municipal Code §9.10.220 :- Massage Business Operating Hours
Dear Mayor and Members of the City Council,
I am submitting this letter to formally document our position regarding the proposed amendment to Roseville Municipal Code §9.10.220 concerning the operating hours of massage businesses.

At the second hearing on this matter, I requested that the item be pulled from consideration.

The proposed amendment was consequently not adopted at that hearing. I appreciate the Council's consideration of the concerns raised by members of Roseville's legitimate massage and neuromuscular therapy community.

Our position remains straightforward:

Roseville should address illicit and noncompliant massage establishments through effective enforcement of the laws already in place, rather than restricting the lawful operating hours of businesses that have obtained permits, maintain professional credentials, and comply with the City's regulatory requirements.

We support enforcement. We question whether this particular amendment is supported by sufficient evidence to justify its impact on compliant businesses and their patients.

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I. The Comparative Analysis Presented to Council Does
Not Establish the Need for Reduced Hours
During the hearing, City staff presented a slide entitled:
"Analysis of Operating Hours in Other Jurisdictions."
The slide identified nine jurisdictions and their respective massage-business operating hours.

Of those nine jurisdictions, six permit operation until 10:00 p.m. Four of the jurisdictions listed; Rocklin, Lincoln, Auburn, and the City of Sacramento were presented as permitting the same 6:00 a.m. to 10:00 p.m. operating window currently permitted in Roseville.

This is important because the comparative analysis was presented in the context of a proposal to reduce Roseville's permitted hours.

The slide, however, did not provide the underlying methodology necessary to determine whether those jurisdictions are actually comparable to Roseville. It did not identify:
why those nine jurisdictions were selected;
the number of massage establishments in each jurisdiction; the number of illicit massage investigations in each jurisdiction; the number of complaints or enforcement actions;
differences in licensing and permitting requirements;
differences in police or code-enforcement resources;
whether operating-hour restrictions resulted in measurable reductions in illicit activity; or
any causal relationship between reduced operating hours and the City's stated enforcement objective.

The slide demonstrates that different jurisdictions have different operating-hour regulations.

It does not demonstrate that reducing Roseville's operating hours will reduce illicit massage activity.

That distinction is fundamental.

If the City's position is that shorter operating hours are an effective enforcement tool, the City should provide the evidence demonstrating that relationship rather than relying primarily upon a list of other jurisdictions' regulations.

II. The City's Own Code Already Provides Extensive
Enforcement Authority
Roseville's existing Municipal Code expressly prohibits operating a massage business without a valid massage business permit. It also requires the appropriate business license and requires massage professionals working within a business to maintain valid CAMTC certification or qualify for an applicable exemption.

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The City also has substantial authority to inspect massage businesses. Section 9.10.200 expressly allows authorized City officials and enforcement personnel to inspect massage businesses during normal business hours to ascertain compliance.

The City's regulatory framework also contains provisions governing permit investigations, suspension, revocation, and appeals.

In other words, Roseville already possesses a regulatory structure specifically designed to identify and address noncompliant massage businesses.

This leads to a question that I believe deserves a direct answer:

If the City's concern is illicit or noncompliant massage businesses, what evidence demonstrates that restricting the operating hours of compliant businesses is necessary when the City already possesses the authority to identify, inspect, cite, suspend, revoke, and otherwise enforce against businesses violating the existing requirements?
We are not asking the City to weaken enforcement.

We are asking the City to enforce the rules that already exist.

III. Our Own Experience Raises a Serious Question About the City's Enforcement History
This concern is not merely theoretical for us.

Before establishing our current independent practices, we worked for a massage business in Roseville that, to our knowledge, operated legally. However, during the process of establishing our own clinic, we discovered, and very shortly, that this business operated for approximately four and a half years without the required City business license and massage business permit before it was ultimately identified by the City. And only after we started our process to establish our own.

We do not present this experience as an accusation against any particular City employee, nor do we claim to know why that business was not identified sooner.

We present it because it raises a very important question about the City's current proposal:

How effectively has Roseville historically identified businesses operating outside its permitting system?
That question becomes particularly relevant when considered alongside the City's representation during the hearing that approximately 125 massage establishments currently operate in Roseville.

IV. Permit Numbers 44, 45, and 46 Raise Questions About How Roseville Reached 125 Establishments

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At our current location, the three neuromuscular therapy practices operating from our location The Muscle Whisperer Inc. & Unbound Bodyworks with Neuromend Massage hold sequential Roseville massage business permits:

Permit #44
Permit #45
Permit #46
We understand that permit numbers should not automatically be treated as a direct count of currently active businesses. Businesses close, permits expire, permits may be modified or reissued, and administrative numbering systems may contain gaps.

We are therefore not asserting that permit #46 proves Roseville had only 46 massage establishments.

Instead, the sequential numbering raises a much more important question:

How did Roseville progress from permits in the mid-40s to the approximately 125 establishments the City now reports, and when did those establishments enter the City's permitting system?
There are several possible explanations.

The City may have experienced substantial growth in the number of massage establishments.

The City may have subsequently identified and permitted businesses that had previously been operating outside the City's regulatory system.

Or the current figure may incorporate categories of businesses that are not directly comparable to the massage-business permit numbering system.

We do not believe the City should ask the public to speculate about which explanation is correct. The City's records should be able to answer that question.

And given our own experience with a Roseville massage business operating for approximately four and a half years without the required permit and license, there is a particularly important possibility that deserves examination:

The increase in the number of establishments known to the City may reflect not only growth in the industry, but also an increase in the City's identification and permitting of businesses that had previously been operating outside the regulatory system.

If that is the case, then the increase in the City's identified massage-business population may actually reflect improved enforcement and permitting, rather than an increase in illicit activity.

That distinction is critical.

An increase in the number of businesses the City has identified is not inherently evidence that those businesses are creating a problem.

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It may instead mean that the City has become better at finding them.

V. We Request the Underlying Data Supporting the City's "125 Establishments" Figure
Because this figure was presented as part of the City's discussion of the regulatory environment, we believe the methodology should be transparent.

We respectfully request that the City clarify:

1. What exactly constitutes an "establishment" for purposes of the City's figure of approximately 125.

2. How many active massage business permits currently exist.

3. How many massage business permits have been issued historically.

4. The number of permits issued by year.

5. How many establishments were identified through enforcement activity.

6. How many establishments were operating without permits when identified.

7. How many establishments were cited for operating without the required permit or business license.

8. How many establishments subsequently entered the permitting process after being identified.

9. How many permits have been suspended or revoked for violations.

10. Whether the approximately 125 figure includes businesses that are no longer operating, businesses operating under different permits, or other categories of regulated establishments.

These questions are not intended to be adversarial.

They are necessary because the justification for restricting an entire industry should be based upon an accurately defined population and transparent data.

VI. The City's Own Code Distinguishes Legitimate
Massage Therapy From Illegal Activity
Roseville's massage-services regulations do not simply exist to restrict massage businesses.

The City's code establishes a comprehensive regulatory framework governing massage businesses, including permits, CAMTC certification, operating requirements, inspections, service records, and enforcement.

The current code also expressly permits massage businesses to operate from 6:00 a.m. through 10:00 p.m., subject to the applicable permit.

The distinction between a compliant business and an illicit establishment therefore already exists within the City's regulatory framework.

We believe that distinction should be preserved.

If an establishment is operating without a permit, operating without the required license,

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employing individuals who do not possess the required credentials, or engaging in prohibited conduct, that establishment should be investigated and prosecuted under the laws already applicable to it.

A compliant business should not be treated as a proxy for a noncompliant one.

VII. Roseville Has Direct Evidence That Patients Actually Use These Hours
During this process, I provided the Council with actual utilization data from The Muscle Whisperer Inc.

Between 2022 and 2025, my practice provided:
2,293 appointments between 6:00 p.m. and 10:00 p.m.;
an average of approximately 573 appointments per year; and approximately $334,089.64 in revenue generated during those hours over 4 years.

Those numbers are not projections or assumptions about potential demand.

They are records of actual appointments provided to actual patients in Roseville.

And behind each appointment is a person who needed or chose to receive legitimate therapeutic care outside conventional daytime hours. These also consist of your nurses, your firefighters, and your police officers.

Our practice has also been fully booked through the remainder of 2026 since June.

For patients who work traditional schedules, work shifts, care for children or family members, or experience acute pain or injury outside conventional business hours, flexibility is not simply a business preference.

It is access to care.

VIII. The Proposed Amendment Risks Penalizing
Compliance
This is ultimately the concern at the heart of our opposition.

The City has identified a problem involving businesses that are allegedly operating outside legitimate standards.

The proposed response, however, applies a new restriction to the entire class of massage businesses, including businesses that have obtained the required permits and licenses and whose professionals maintain the required credentials.

That creates an unusual regulatory outcome:

The businesses following the City's rules would lose lawful operating capacity, while the

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businesses already willing to disregard the City's rules remain the entities the City must locate and enforce against.

That does not appear to address the underlying enforcement problem.

If a business is willing to operate for years without obtaining a required permit, reducing the permitted closing time for businesses that have obtained those permits does not, by itself, make that business more compliant.

It simply makes compliant businesses less capable of serving their patients.

IX. This Should Be Evaluated Against Roseville's Own
Strategic Priorities
Roseville's stated strategic priorities include ensuring a safe and healthy community, enhancing economic vitality, supporting community engagement and advocacy, and delivering exceptional City services. The City's strategic plan also identifies accountability, effective communication, inclusive collaboration, and quality decision-making among its core competencies.

We believe those principles are directly relevant to this issue.

A safe and healthy community includes legitimate access to therapeutic services.

Economic vitality includes small businesses operating within the City's regulatory framework.

Community engagement means meaningfully considering the information provided by the businesses directly affected by an ordinance.

And accountability requires examining whether the proposed solution addresses the actual problem identified by the City.

X. We Are Not Asking for Special Treatment
We want to be very clear about this point.

We are not asking the City to exempt our businesses from reasonable regulation.

We are not asking for reduced inspection standards.

We are not asking for special operating privileges.

We are not asking the City to tolerate illegal activity.

We are asking for something considerably simpler:

Enforce the existing requirements against businesses that violate them, and require sufficient evidence before imposing additional restrictions upon businesses that comply with them.

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If the City believes that its existing enforcement mechanisms are insufficient, we would welcome a substantive discussion about which mechanisms are insufficient, why they are insufficient, and what targeted alternatives could address the identified problem.

But before reducing the lawful operating hours of every massage business in Roseville, the City should demonstrate:
what the actual problem is;
how extensive that problem is;
how the City measured it;
why existing enforcement has not adequately addressed it; and why reducing lawful operating hours is expected to solve it.

Our Request
For these reasons, we respectfully request that the City:

1. Maintain the existing 6:00 a.m.–10:00 p.m. operating hours for massage businesses.

2. Publish or provide the underlying data supporting the City's representation that approximately 125 massage establishments operate in Roseville.

3. Provide the historical permitting data necessary to understand the progression from permit numbers such as #44 through #46 to the City's current figure of approximately 125 establishments.

4. Identify how many currently operating establishments were brought into the City's permitting system following enforcement or identification of previously unpermitted operations.

5. Provide the methodology and selection criteria used for the comparative operatinghours analysis presented to Council.

6. Provide the data demonstrating a relationship between reduced massage-business operating hours and reductions in illicit massage activity.

7. Provide relevant enforcement data concerning unpermitted and unlicensed massage businesses, including citations, investigations, suspensions, revocations, and other enforcement actions.

8. Evaluate targeted enforcement measures against noncompliant establishments before imposing restrictions upon the operating hours of compliant businesses.

9. Continue meaningful consultation with Roseville's legitimate massage and neuromuscular therapy community before proposing future amendments affecting our profession.

Conclusion
We understand and support the City's responsibility to protect Roseville from businesses that violate the law.

But there is an important difference between regulating an industry and restricting an industry because enforcement against a subset of that industry is difficult.

The City already has a regulatory framework requiring permits, business licenses, professional

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credentials, inspections, recordkeeping, and compliance with operating requirements.

If businesses are operating outside that framework, we agree that the City should find them and enforce the law.

Our concern is that the proposed amendment shifts the consequence of that enforcement problem onto businesses that have already entered the City's regulatory system and are complying with its requirements.

Our three businesses, The Muscle Whisperer Inc., Unbound Bodyworks, and Neuromend Massage; are a small but concrete example. We hold sequential permits #44, #45, and #46.

The City now represents that approximately 125 establishments operate in Roseville.

That difference deserves an explanation.

Our own experience with working under a business that operated for approximately four and a half years without the required permit and license makes the question even more important.

Did the number of massage establishments actually explode, or did the City's identification of massage establishments finally catch up with the businesses that had already been operating?
We should not have to speculate about that.

The City's records should be able to tell us.

And if those records demonstrate that a substantial portion of the increase resulted from the City identifying and bringing previously unpermitted businesses into compliance, then that information should be considered before the City uses the current number of establishments as justification for restricting the lawful operating hours of businesses that are already complying with the law.

We respectfully ask the City to address an enforcement problem with enforcement, rather than restricting the businesses that are already doing what the City asks of them.

Respectfully,
Chris Elias
CEO, The Muscle Whisperer Inc.

CAMTC-Certified Massage Therapist
Advanced Neuromuscular Therapist
On behalf of:

The Muscle Whisperer Inc.

Unbound Bodyworks
Neuromend Massage
Roseville, California
Chris Elias NMT,CPT,SNS,CSC

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P: 916-359-9869
1380 Lead Hill Blvd Suite 211,
Roseville, CA 95661
themusclewhispererinc.com

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City Council
Communication
Meeting Date: 10/7/2026
Item #: VII.33
File #: 0800-02
Item ID: 2026-740
Title: Environmental Utilities Nonfunctional Turf - Municipal Code Amendment Contact: Matt Ocko 916-774-5738 [email protected]

SUMMARY
Staff recommends City Council introduce for first reading an ordinance amending Section 14.09.130 of Chapter 14.09 of Title 14 of the Roseville Municipal Code regarding determination of landscape water consumption reductions. This action will align with the compliance objectives for California Assembly Bill 1572, Friedman, Potable Water: Nonfunctional Turf. Funds are available in the Cash for Grass Rebate Program in the Water Operations Fund to complete the state-mandated nonfunctional turf conversions on City-owned property.

RECOMMENDATION
Staff recommends City Council introduce for first reading an ordinance amending Section 14.09.130 of Chapter 14.09 of Title 14 of the Roseville Municipal Code regarding determination of landscape water consumption reductions.

BACKGROUND
The California State Legislature determined state policies addressing climate change and water conservation need to include a statewide ban on using potable water for irrigating nonfunctional turf. California Assembly Bill 1572 was introduced by Assembly Member Friedman, passed in mid-2023, and signed into law on October 13, 2023 (Chapter 849, Statutes of 2023). The bill targets significant water savings by eliminating the use of drinking water on turfgrass that serves no recreational or public function.

The legislation is part of California's response to persistent drought and climate-change-driven water scarcity.

To comply with California Assembly Bill 1572, the City is amending Section 14.09.130 of Chapter 14.09 of Title 14 of the Roseville Municipal Code regarding determination of landscape water consumption reductions. The amendment requires reducing potable water use on nonfunctional turf to ensure more available potable water for other needs within the City.

FISCAL IMPACT
The Water Efficiency Operations budget in the Water Operations Fund has a budget of $265,000 for the Cash for Grass Rebate Program to complete the state-mandated nonfunctional turf conversions on Cityowned property. The City is an institutional water customer and will participate in the Cash for Grass Rebate Program under the same rebate guidelines and rules that apply to all customers.

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The amending of Section 14.09.130 of Chapter 14.09 of Title 14 of the Roseville Municipal Code regarding determination of landscape water consumption reductions meets the above criteria and is not subject to CEQA. No additional environmental review is required.

CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS

1. Ensure a safe and healthy community

4. Invest in well-planned infrastructure and growth

6. Deliver exceptional City services
Respectfully Submitted,
Matt Ocko, Environmental Utilities Compliance Administrator Sean Bigley, Environmental Utilities Director
ATTACHMENTS:

1. Ordinance - Redline
REVIEWERS:

Caroline Clarkson, Environmental Utilities Department - Strategic Affairs Division
Created/Initiated -
8/27/2026
Lanie Paquin, Environmental Utilities Department - Strategic Affairs Division Approved - 9/3/2026 Brian Craighead, Environmental Utilities Department Approved - 9/3/2026 Sean Bigley, Environmental Utilities Department - All Approved - 9/10/2026 Kelly Aye, City Attorney Department Approved - 9/22/2026 Katrina Six, City Clerk Department Approved - 9/22/2026 Ryan DeVore, City Manager Department - Assistant City Manager Approved - 9/23/2026 Dennis Kauffman, City Manager Department - Assistant City Manager Approved - 9/24/2026 Michelle Sheidenberger, City Attorney Department Approved - 9/24/2026 Dominick Casey, City Manager Department - City Manager Approved - 9/24/2026 Katrina Six, City Clerk Department Final Approval - 9/24/2026

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ORDINANCE NO. ______

ORDINANCE OF THE COUNCIL OF THE CITY OF ROSEVILLE AMENDING SECTION

14.09.130 OF CHAPTER 14.09 OF TITLE 14 OF THE ROSEVILLE MUNICIPAL CODE

REGARDING DETERMINATION OF LANDSCAPE WATER CONSUMPTION

REDUCTIONS
THE CITY OF ROSEVILLE ORDAINS:

SECTION 1. Section 14.09.130 of Chapter 14.09 of Title 14 of the Roseville Municipal code 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.

PASSED AND ADOPTED by the Council of the City of Roseville this _____ day of _______ 2026, by the following vote on roll call:

Formatted: All caps

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AYES COUNCILMEMBERS:

NOES COUNCILMEMBERS:

ABSENT COUNCILMEMBERS:
_____________________________________
MAYOR
ATTEST:
_____________________________________
City Clerk

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ATTACHMENT “A”
§ 14.09.130. Determination of landscape water consumption reductions.

A. For purposes of this section, the following words shall be defined as follows:

1. “Common areas” means that portion of a common interest development or of a property owned or managed by a homeowners’ association or a community service organization or similar entity that is not assigned or allocated to the exclusive use of the occupants of an individual dwelling unit within the property.

2. “Common interest development” means any of the following:
a. A community apartment project.
b. A condominium project.
c. A planned development.
d. A stock cooperative.

3. “Community service organization or similar entity” means a nonprofit entity, other than an association, that is organized to provide services to residents of the common interest development or to the public in addition to the residents, to the extent community common area or facilities are available to the public. “Community service organization or similar entity” does not include an entity that has been organized solely to raise moneys and contribute to other nonprofit organizations that are qualified as tax exempt under Section 501(c)(3) of the Internal Revenue Code, as may be amended from time to time, and that provide housing or housing assistance.

4. “Community space” means an area designated by a property owner or a governmental agency to accommodate human foot traffic for civic, ceremonial, or other community events or social gatherings.

5. “Disadvantaged community” means a community with an annual median household income that is less than 80 percent of the statewide annual median household income.

6. “Functional turf” means a ground cover surface of turf located in a recreational use area or community space. Turf enclosed by fencing or other barriers to permanently preclude human access for recreation or assembly is not functional turf.

7. “Homeowners’ association” means a nonprofit corporation or unincorporated association created for the purpose of managing a common interest development.

8. “Institutional property” shall have the same definition as California Water Code § 10608.12, as may be amended from time to time, and means a property dedicated to public service. This type of property includes, among other uses, higher education institutions, schools, courts, churches, hospitals, government facilities, and nonprofit research institutions.

Formatted: Font: (Default) Times New Roman,
Underline
Formatted: Font: (Default) Times New Roman,
Underline

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9. “Nonfunctional turf” means any turf that is not functional turf, and includes turf located within street rights-of-way and parking lots.

10. “Potable water” means water that is suitable for human consumption.

11. “Recreational use area” means an area designated by a property owner or a governmental agency to accommodate human foot traffic for recreation, including, but not limited to, sports fields, golf courses, playgrounds, picnic grounds, or pet exercise areas. This recreation may be either formal or informal.

12. “Turf” shall have the same definition as California Water Code § 10608.12 (ae), as may be amended from time to time, and includes a natural ground cover surface of mowed grass.

B. Prohibition of Irrigation of Nonfunctional Turf

1. The use of potable water for the irrigation of nonfunctional turf located on commercial, industrial, and institutional properties, other than a cemetery, and on properties of homeowners’ associations, common interest developments, and community service organizations or similar entities is prohibited as of the following dates:
a. All properties owned by the Department of General Services, beginning January 1, 2027.
b. All properties owned by local governments, local or regional public agencies, and public water systems, except those specified in paragraph (e), beginning January 1, 2027.
c. All other institutional properties and all commercial and industrial properties, beginning January 1, 2028.
d. All common areas of properties of homeowners’ associations, common interest developments, and community service organizations or similar entities, beginning January 1, 2029.
e. All properties owned by local governments, local public agencies, and public water systems in a disadvantaged community, beginning January 1, 2031, or the date upon which a state funding source is made available to fund conversion of nonfunctional turf on these properties to climate-appropriate landscapes, whichever is later.

2. Notwithstanding subsection (1), the use of potable water is not prohibited by this section to the extent necessary to ensure the health of trees and other perennial non-turf plantings, or to the extent necessary to address an immediate health and safety need.

C. Water Consumption Measurement
Formatted: Font: (Default) Times New Roman,
Underline

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Whenever this chapter requires a reduction in consumption of water for irrigation purposes, the base year for measurement shall be the last year that the basic water conservation stage was in effect or a date specified by the Governor or state agency. If that data is not available for a property, allocations will be based on water use for similar properties. The city manager or designee may elect to base a reduction on the base year or on a landscape water consumption calculation if use was, in the city manager's or designee's, sole opinion, either excessive or extraordinarily low. For landscaping installed subsequent to the base year, the calculations shall be based on landscape water consumption calculations submitted with the landscape plan, or water consumption the previous year, whichever is less.

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City Council
Communication
Meeting Date: 10/7/2026
Item #: VIII.34
File #: 0206-03-01
Item ID: 2026-652
Title: Formation of Villages West Community Facilities District No. 1 (Public Facilities) Contact: Jeannine Thrash 916-774-5473 [email protected]

SUMMARY
Staff recommends approval of a resolution to form Villages West Community Facilities District No. 1 (Public Facilities) and introduce for first reading an ordinance levying special taxes within the City of Roseville Villages West Community Facilities District No. 1 (Public Facilities). At the request of the landowner, JMC Homes, Villages West Community Facilities District No. 1 (Public Facilities) is being formed to finance public facilities and public services for the District. The CFD will generate special taxes that will be paid by the property owners sufficient to pay the costs for the debt service, maintenance, CFD administration, and any authorized pay-as-you-go facilities, as well as provide funding in the future for maintenance/replacement of constructed facilities. The formation of the CFD will not impact the City's General Fund.

RECOMMENDATION
Staff recommends that the City Council adopt the following resolutions:
• A Resolution of the City Council of the City of Roseville to form Villages West Community Facilities District No. 1 (Public Facilities)
• A Resolution determining necessity to incur bonded indebtedness of the City Council of the City of Roseville for Villages West Community Facilities District No. 1 (Public Facilities) • A Resolution calling special election of the City Council of the City of Roseville regarding Villages West Community Facilities District No. 1 (Public Facilities) • A Resolution declaring results of special election and directing recording of notice of special tax lien regarding Villages West Community Facilities District No. 1 (Public Facilities) Staff also recommends the City Council introduce, for first reading, an Ordinance of the City Council of the City of Roseville levying special taxes within City of Roseville Villages West Community Facilities District No. 1 (Public Facilities).

BACKGROUND
On August 19, 2026, the City Council adopted Resolution 26-319 establishing Villages West Community Facilities District No. 1 (Public Facilities) setting October 7, 2026, at 6:00 p.m. as the time and place for the public hearing. The proposed district encompasses approximately 26 acres planned for development into 192 medium-density residential units at build-out. The boundary also includes improvement areas anticipated to be annexed into the district as future phases proceed. The objective of establishing a Community Facilities District is to create a land-secured financing mechanism to support the construction of authorized public facilities within the District.

There are no bonds being issued at this time. Prior to bond issuance, a Preliminary Official Statement and

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other related documents will be presented for Council approval.

FISCAL IMPACT
The CFD will generate special taxes that will be paid by the property owners sufficient to pay the costs for the debt service, maintenance, CFD administration, and any authorized pay-as-you-go facilities, as well as provide funding in the future for maintenance/replacement of constructed facilities. The formation of the CFD will not impact the City's General Fund.

Adoption of the resolutions and ordinance and other documents described herein, meets the above criteria and is not subject to CEQA. No additional environmental review is required.

CITY COUNCIL STRATEGIC PLAN/OVERARCHING GOALS

2. Remain fiscally responsible in a changing world

4. Invest in well-planned infrastructure and growth
Respectfully Submitted,
Jeannine Thrash, Management Analyst
Scott Pettingell, Finance Director
ATTACHMENTS:

1. Resolution 26-357

2. Resolution 26-358

3. Resolution 26-359

4. Resolution 26-360

5. Ordinance Villages West

6. Hearing Report

7. Public Hearing Notice
REVIEWERS:

Jeannine Thrash, Finance Department Created/Initiated - 9/10/2026 Scott Pettingell, Finance Department Approved - 9/17/2026 Kelly Aye, City Attorney Department Approved - 9/21/2026 Katrina Six, City Clerk Department Approved - 9/21/2026 Ryan DeVore, City Manager Department - Assistant City Manager Approved - 9/21/2026 Dennis Kauffman, City Manager Department - Assistant City Manager Approved - 9/22/2026 Michelle Sheidenberger, City Attorney Department Approved - 9/23/2026 Dominick Casey, City Manager Department - City Manager Approved - 9/23/2026 Katrina Six, City Clerk Department Final Approval - 9/23/2026

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CITY COUNCIL OF THE CITY OF ROSEVILLE
RESOLUTION NO. 26-357

A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE TO FORM A

COMMUNITY FACILITIES DISTRICT, DESIGNATE AN IMPROVEMENT AREA THEREIN,

ESTABLISH A FUTURE ANNEXATION AREA, PROVIDE FOR ADDITIONAL FUTURE

IMPROVEMENT AREAS THEREIN, AND TO AUTHORIZE THE LEVY OF A SPECIAL TAX

THEREIN TO FINANCE PUBLIC FACILITIES AND PUBLIC SERVICES IN AND FOR SUCH

COMMUNITY FACILITIES DISTRICT
WHEREAS, on August 19, 2026, the City Council (the “City Council”) of the City of Roseville (the “City”) adopted a resolution entitled “A RESOLUTION OF INTENTION OF THE

CITY COUNCIL OF THE CITY OF ROSEVILLE TO FORM A COMMUNITY FACILITIES

DISTRICT, DESIGNATE AN IMPROVEMENT AREA THEREIN, ESTABLISH A FUTURE

ANNEXATION AREA, PROVIDE FOR ADDITIONAL FUTURE IMPROVEMENT AREAS

THEREIN, AND TO AUTHORIZE THE LEVY OF A SPECIAL TAX THEREIN TO FINANCE

PUBLIC FACILITIES AND PUBLIC SERVICES IN AND FOR SUCH COMMUNITY FACILITIES DISTRICT” (the “Resolution of Intention”), stating its intention to form “City of Roseville Villages West Community Facilities District No. 1 (Public Facilities)” (the “CFD”), and “City of Roseville Villages West Community Facilities District No. 1 (Public Facilities) (Future Annexation Area)” (the “Future Annexation Area”), pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311, of the California Government Code (the “Act”); and
WHEREAS, the Resolution of Intention, describing a map of the proposed boundaries of the CFD and the Future Annexation Area, including territory within the CFD to be designated, pursuant to Section 53350 of the Act, as “Improvement Area No. 1 of the City of Roseville Villages West Community Facilities District No. 1 (Public Facilities)” (“Improvement Area No. 1”), and stating the facilities and services to be provided by the CFD, the rate and method of apportionment of the special tax to be levied within the CFD, and the expectation to use bonds to finance authorized facilities, is on file with the City Clerk and the provisions thereof are incorporated herein by this reference as if fully set forth herein; and
WHEREAS, on this date, this City Council held a noticed public hearing as required by the Act and the Resolution of Intention relative to the proposed formation of the CFD, the designation of Improvement Area No. 1, and the designation of the Future Annexation Area; and WHEREAS, at the hearing all interested persons desiring to be heard on all matters pertaining to the formation of the CFD, the designation of Improvement Area No. 1, and the designation of the Future Annexation Area, the facilities and services to be provided therein and the levy of said special tax were heard and a full and fair hearing was held; and WHEREAS, at the hearing evidence was presented to this City Council on said matters before it, including a report caused to be prepared by the Chief Financial Officer of the City (the “Report”) as to the facilities and services to be provided through the CFD and the costs thereof, a copy of which is on file with the City Clerk, and this City Council at the conclusion of said hearing is fully advised in the premises; and
-1-

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WHEREAS, written protests with respect to the proposed establishment of the CFD, the designation of Improvement Area No. 1, the furnishing of specified types of facilities and services and the rate and method of apportionment of the special taxes have not been filed with the City Clerk by 50% or more of the registered voters residing within the territory of the CFD or property owners of one-half or more of the area of land within the CFD and not exempt from the proposed special tax or 50% or more of the registered voters residing within the territory of the CFD or property owners of one-half or more of the area of land within the CFD and not exempt from the proposed special tax; and
WHEREAS, written protests against the proposed establishment of the Future Annexation Area and future annexation of parcels therein to the CFD have not been filed with the City Clerk by (i) 50% or more of the registered voters, or six registered voters, whichever is more, residing in the proposed boundaries of the CFD, or (ii) 50% or more of the registered voters, or six registered voters, whichever is more, residing in the Future Annexation Area, (iii) owners of onehalf or more of the area of land in the proposed CFD or (iv) owners of one-half or more of the area of land in the Future Annexation Area; and

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ROSEVILLE RESOLVES AS FOLLOWS:

1. Recitals Correct. The foregoing recitals are true and correct.

2. No Majority Protest. The establishment of the CFD, the designation of Improvement Area No. 1, the furnishing of specified types of facilities and services and the rate and method of apportionment of the special taxes within Improvement Area No. 1 of the CFD have not been precluded by majority protest pursuant to Section 53324 of the Act; and the establishment of the Future Annexation Area and the furnishing of specified types of facilities and services therein and the establishment of the Future Annexation Area have not been precluded by majority protest pursuant to Section 53339.6 of the Act.

3. Prior Proceedings Valid. All prior proceedings taken by this City Council in connection with the establishment of the CFD, the designation of Improvement Area No. 1, the designation of the Future Annexation Area, and the levy of the special tax have been duly considered and are hereby found and determined to be valid and in conformity with the Act.

4. Name of CFD and Future Annexation Area; Designation of Improvement Area No. 1. “City of Roseville Villages West Community Facilities District No. 1 (Public Facilities)” is hereby established pursuant to the Act and “City of Roseville Villages West Community Facilities District No. 1 (Public Facilities) (Future Annexation Area)” is hereby established as a Future Annexation Area to the CFD pursuant to the Act.

Within the CFD an area to be known as “Improvement Area No. 1 of the City of Roseville Villages West Community Facilities District No. 1 (Public Facilities)” is hereby designated in accordance with Section 53350 of the Act.

5. Future Annexations. Territory annexed to the CFD from the Future Annexation Area may be annexed into Improvement Area No. 1, may be annexed into an improvement area (herein, an “Improvement Area”) subsequently designated, or may be annexed into a newlydesignated Improvement Area (each, a “Future Improvement Area”). -2-

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Parcels within the Future Annexation Area shall be annexed only with the unanimous approval (each, a “Unanimous Approval”) of the owner or owners of each parcel or parcels at the time that parcel or those parcels are annexed to the CFD, without any requirement for further public hearings or additional proceedings.

The designation of a parcel or parcels as a Future Improvement Area shall be specified and approved by the Unanimous Approval at the time that the parcel or parcels are annexed to the CFD. After the designation of a parcel or parcels as a Future Improvement Area, the establishment of an appropriations limit, the rate and method of apportionment and manner of collection of special taxes, and the authorization to incur bonded indebtedness may differ from other areas of the CFD, all as set forth in the Unanimous Approval, and shall apply only to the parcel or parcels within such Future Improvement Area, all without any requirement for further public hearings or additional proceedings.

6. Boundaries of CFD, Improvement Area No. 1 and Future Annexation Area.

The boundaries of the CFD, Improvement Area No. 1 and the Future Annexation Area, as set forth in the map of the CFD heretofore recorded in the Placer County Recorder’s Office on September 2, 2026 in Book 5 at Page 64, as Document No. 2026-0050746 of Maps of Assessment and Community Facilities Districts, are hereby approved, are incorporated herein by reference and shall be the boundaries of the CFD, Improvement Area No. 1 and the Future Annexation Area, respectively.

7. Description of Facilities and Services. The type of public facilities and services proposed to be financed by the CFD and each Improvement Area thereof pursuant to the Act shall consist of those items listed as facilities and services in Exhibit B hereto and by this reference incorporated herein (the “Facilities” and “Services”). The financing of the costs of Facilities may include, without limitation, the payment of principal of and interest on bonds together with all direct, indirect periodic, and/or other related costs (including, without limitation, costs of administering the CFD, levying the Special Tax and administering the bonds, and establishing and replenishing reserve funds).

The Services authorized are those in addition to those provided in the territory of the CFD and the Future Annexation Area as of the date hereof and will not supplant services already available within the territory of the CFD as of the date hereof and, as to annexed territory, will not supplant services already available within the territory of the territory annexed from the Future Annexation Area. The City intends to provide the Services on an equal basis within the original territory of the CFD and, when it has been annexed to the CFD, the territory within the Future Annexation Area.

Upon designation of a parcel or parcels as within a new Future Improvement Area, the Facilities financed by such area may include facilities which differ from other areas of the CFD as set forth in the Unanimous Approval, and shall be financed only by the parcel or parcels within such Future Improvement Area, without any requirement for further public hearings or additional proceedings. Bonds may be issued secured by special taxes of any single Improvement Area or any combination of Improvement Areas.

8. Special Tax.
a. Except to the extent that funds are otherwise available to pay for the Facilities and/or Services, to pay the principal and interest on bonds and other debt (as defined in the Act) of the CFD issued for any Improvement Area, to the repayment of funds -3-

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advanced by the City for the CFD or any Improvement Area and including the repayment under any agreement (which shall not constitute a debt or liability of the City) of advances of funds or reimbursement for the lesser of the value or cost of work in-kind provided by any person for any Improvement Area, a special tax (the respective “Facilities Special Tax” and “Maintenance Special Tax” and together, the “Special Tax”) sufficient to pay the costs thereof, secured by the recordation of a continuing lien against all non-exempt real property is intended to be levied annually and collected in the same manner as ordinary ad valorem property taxes or in such other manner as may be prescribed by this Council. b. The proposed rate and method of apportionment of the Special Tax among the parcels of real property within Improvement Area No. 1 of the CFD, in sufficient detail to allow each landowner within Improvement Area No. 1 of the CFD to estimate the maximum amount such owner will have to pay, is attached hereto as Exhibit A and is hereby incorporated herein (the “Rate and Method”).
c. The Special Tax shall be levied in the amount and for the duration set forth in the applicable Rate and Method. The Special Tax to finance the Facilities to be levied on any parcel used for private residential purposes in any Improvement Area shall not be levied beyond the period of time permitted in the Rate and Method, except that a Special Tax that was lawfully levied in or before the final tax year and that remains delinquent may be collected in subsequent years. Under no circumstances shall the Special Tax levied against any parcel used for private residential purposes be increased as a consequence of delinquency or default by the owner of any other parcel or parcels within Improvement Area No. 1 of the CFD by more than 10 percent, in contravention of the Act, including Section 53321(d) of the Act.

For Future Improvement Areas, a different rate and method may be adopted than the Rate and Method adopted for Improvement Area No. 1 if the annexed territory is designated as a separate zone or improvement area. No supplements to the Rate and Method for any of the Future Improvement Areas and no new rate and method will cause the maximum tax rate in the then-existing territory of the CFD (including Improvement Area No. 1) to increase. The designation as an improvement area of any territory annexing to the CFD, the maximum amount of bonded indebtedness and other debt for such improvement area, the facilities to be financed, the rate and method of apportionment of special tax for such improvement area and the appropriations limit for such improvement area shall be identified and approved in the Unanimous Approval executed by the applicable property owner(s) in connection with each annexation to the CFD from the Future Annexation Area. The annexation and related matters described in the Unanimous Approval shall be implemented and completed without the need for City Council approval as long as the following conditions are met:
(i) The rate and method of apportionment of special tax for the new improvement area is prepared by a special tax consultant retained by the City. (ii) The rate and method of apportionment of special tax for the new improvement area substantially complies with the City’s local goals and policies concerning the use of the Act.
(iii) The rate and method of apportionment of special tax for the new improvement area includes a mechanism that protects against revenue loss as a result of land use changes.
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(iv) The Special Tax proposed to pay for the Facilities to be supplied within the territory annexed will be equal to the Special Taxes levied to pay for the same Facilities in previously-existing areas of the CFD and Improvement Area No. 1, except that (a) a higher Special Tax may be levied on territory annexing into the CFD to pay for the same Facilities to compensate for the interest and principal previously paid from Special Taxes in the original area of the CFD and Improvement Area No. 1, less any depreciation allocable to the financed Facilities, and (b) a higher Special Tax may be levied on territory annexing into the CFD to pay for new or additional Facilities, with or without bond financing.

No supplements or amendments to the Rate and Method established in connection with the annexation of territory to an Improvement Area shall cause the maximum tax rate in the then-existing territory of the CFD to increase.
d. As required by Section 53339.3(d) of the Act, the Council hereby determines that the Special Tax proposed to pay for one or more Facilities to be supplied within the Future Annexation Area will be equal to the Special Taxes levied to pay for the same Facilities in previously-existing areas of the CFD, except that (i) a higher Special Tax may be levied within any Improvement Area to pay for the same Facilities to compensate for the interest and principal previously paid from Special Taxes in any other Improvement Area, less any depreciation allocable to the financed Facilities and (ii) a higher Special Tax may be levied within any Improvement Area established from the Future Annexation Area to pay for new or additional Facilities, with or without bond financing.

As required by Section 53339.3(d) of the Act, the Council hereby further determines that the Special Tax proposed to pay for Services to be supplied within the Future Annexation Area shall be equal to any Special Tax levied to pay for the same Services in other areas of the CFD, except that a higher or lower tax may be levied within the Future Annexation Area to the extent that the actual cost of providing the Services in the Future Annexation Area is higher or lower than the cost of providing those Services in other areas of the CFD. In so finding, the Council does not intend to limit its ability to levy a Special Tax within the Future Annexation Area to provide new or additional services beyond those supplied within the existing CFD and the Improvement Areas.

9. Increased Demands. It is hereby found and determined that the Facilities and Services are necessary to meet increased demands placed upon local agencies as the result of development occurring in the CFD.

10. Responsible Official. The Assistant City Manager/Chief Financial Officer of the City of Roseville, 311 Vernon Street, Roseville, CA 95678, (916) 774-5313, is the officer of the City who will be responsible for preparing annually a current roll of special tax levy obligations by assessor’s parcel number and who will be responsible for estimating future special tax levies pursuant to the Act.

11. Tax Lien. Upon recordation of a notice of special tax lien pursuant to Section 3114.5 of the Streets and Highways Code of California, a continuing lien to secure each levy of the special tax shall attach to all nonexempt real property in the CFD and this lien shall continue in force and effect until the special tax obligation is prepaid and permanently satisfied and the lien canceled in accordance with law or until collection of the tax by the City ceases. -5-

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Upon annexation into the CFD by Unanimous Approval, the Clerk shall record an amended notice of special tax lien pursuant to Section 3117.5 of the Streets & Highways Code, or a new notice of special tax lien pursuant to Section 3114.5, as appropriate.

12. Appropriations Limit. In accordance with the Act, the annual appropriations limit, as defined by subdivision (h) of Section 8 of Article XIII B of the California Constitution, of the CFD is hereby preliminarily established at $176,000,000, and $34,000,000 for Improvement Area No. 1; and said CFD appropriations limit shall be submitted to the voters of the CFD as hereafter provided. The proposition establishing said annual appropriations limit shall become effective if approved by the qualified electors voting thereon and shall be adjusted in accordance with the applicable provisions of the Act.

The designation as an improvement area of any territory annexing to the CFD, the rate and method of apportionment of special tax for such improvement area and the appropriations limit for such improvement area shall be identified and approved in the Unanimous Approval executed by property owners in connection with their annexation to the CFD.

13. Pursuant to Section 53314.9 of the Act, at any time either before or after the formation of the CFD, the legislative body may accept advances of funds or work in kind from any source, including, but not limited to, private persons or entities, and may provide, for the use of those funds or that work in kind for any authorized purpose, under all of the following conditions:
(a) the proposal to repay the funds or the value or cost of the work in kind, whichever is less, is included in both the Resolution of Intention and in this Resolution pursuant to Section 53325.1; (b) any proposed Special Taxes are approved by the qualified electors of the CFD at the time of formation or annexation pursuant to the Act; and (c) any work in kind accepted pursuant to Section 53314.9 of the Act is performed or constructed as if the work had been performed or constructed under the direction and supervision, or under the authority of a local public agency. This Council finds that the City may accept advances of funds or work in kind if necessary, and may enter into an agreement (an “Acquisition Agreement”), by resolution, with the person or entity advancing the work in-kind, to reimburse the person or entity for the value, or cost, whichever is less, of the work in-kind, as determined by the City Council, with or without interest, under the conditions specified in the Act and an Acquisition Agreement. The City and the developer of the project intend to enter into an Acquisition Agreement.

14. Election. Pursuant to the provisions of the Act, the proposition of the levy of the special tax and the proposition of the establishment of the appropriations limit specified above shall be submitted to the qualified electors of the CFD at an election. The time, place and conditions of the election shall be as specified by a separate resolution of this City Council.

15. Effective Date. This resolution shall take effect upon its adoption. * * * * * * * * * * *
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The foregoing Resolution was adopted by the City Council of the City of Roseville on the day of , 2026, on the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

Mayor
ATTEST:

City Clerk
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EXHIBIT A
ImprovementAreaNo.1ofthe
City of Roseville
Villages West Community Facilities District No. 1 (Public Facilities) Placer County, California

RATE, METHOD OF APPORTIONMENT, AND MANNER OF COLLECTION OF SPECIAL TAX

1. Basis of Special Tax Levy
A Special Tax authorized under the Mello-Roos Community Facilities Act of 1982 (Act) applicable to the land in Villages West Community Facilities District No. 1 (Public Facilities) (CFD) of the City of Roseville (City) shall be levied and collected according to the tax liability determined by the City through the application of the appropriate amount or rate, as described below.

2. Definitions
“A cre” or “Acreage” means the land area of an Assessor’s Parcel as shown on an Assessor’s Parcel Map, or if the land area is not shown on an Assessor’s Parcel Map, the land area shown on the applicable final map or other Development Plan. “A ct” means the Mello-Roos Community Facilities Act of 1982, as amended, Section 53311 and following of the California Government Code.
“A dministrative Expenses” means the actual or reasonably estimated costs related to the administration of the CFD, including, but not limited to, these:
a. Costs of computing Special Taxes and preparing annual Special Tax collection schedules (whether by the City or any designee thereof or both). b. Costs of collecting the Special Taxes (whether by the County, the City, or otherwise).
c. Costs of remitting the Special Taxes to the Trustee. d. Costs of the Trustee (including its legal counsel) in the discharge of the duties required of it under the Bond Indenture.
e. Costs to the City, CFD, or any designee thereof, of complying with arbitrage rebate requirements.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A August 4, 2026
“A
f. Costs to the City, CFD, or any designee thereof, of complying with City, CFD, or obligated persons disclosure requirements.
g. Costs associated with preparing Special Tax disclosure statements. h. Costs incurred in responding to public inquiries regarding the Special Taxes. i. Costs to the City, CFD, or designee thereof related to any appeal of the Special Taxes.
j. Costs associated with the release of funds from an escrow account, if any. k. Costs to the City for the issuance of Bonds authorized by the CFD that are not recovered through the Bond sale proceeds.
l. Amounts estimated to be advanced or already advanced by the City for any other administrative purposes, including attorney’s fees and other costs related to collection of the Special Taxes and commencing and pursuing to completion any foreclosure of delinquent Special Taxes.
dministrator” means a City official in the Finance Department, or their designee responsible for determining or overseeing the levy and collection of the Special Taxes. “A ffordable Housing Director” means, at any point in time, the person in the City who serves as head of the department that is in charge of the City’s affordable housing program.
“A ffordable Unit” means a Unit built on a Residential Use Parcel for which an Affordable Unit agreement has been entered into for the property designating the Unit as affordable. A Multifamily Parcel may have only a portion of the Units assigned as AffordableUnits. The CityManager, or his or her designee, shall determine whichUnits are designated as AffordableUnits and maintain an AffordableUnitlisting,which shall containalldesignatedbuildableparcelsby tract andlotnumber,and inthe caseof Large Lot Parcels remaining before May 1 of the preceding Fiscal Year, the number of designated AffordableUnits for each such Large Lot Parcel; all entries shall indicate the effective date of designation. The AffordableUnitlisting also shall be updated to reflect thoseUnits no longer qualifying as AffordableUnits, also known as Market-Rate Units.

The Affordable Unitlisting, which shall contain all qualifying Affordable Units as of April 30, shall be made available to the Administrator by July 1 of each yearfor purposes of determining the Maximum Annual Special Tax for Parcels pursuant to Section 4.

A nnexation Parcel(s)” means a Parcel or Parcels annexed to Improvement Area No. 1 of the CFD after formation of Improvement Area No. 1 or annexed into new Improvement Areas of the CFD. The Maximum Annual Special Tax will be assigned to Parcels in the annexation area using the provisions of Section 4.
“A nnual Facilities Costs” means, for any Fiscal Year, the total of:
a. Debt Service to be paid from Facilities Special Taxes.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A August 4, 2026
“A
b. The amount needed to replenish the reserve fund for the Bonds to the level required under the Bond Indenture, to the extent not included in a computation of Annual Facilities Costs in a previous Fiscal Year.
c. Administrative Expenses for such Fiscal Year.
d. The amount needed to (1) cure any delinquencies in the payment of principal or interest on Bonds, which have occurred in the prior Fiscal Year, to the extent not otherwise included in a computation of Annual Facilities Costs in the current or any previous Fiscal Year, and (2) to fund any foreseeable deficiency of the amount to be available for the payment of principal or interest on Bonds, which are expected to occur in such Fiscal Year, to the extent not included in a computation of Annual Facilities Costs in the current or any previous Fiscal Year. e. The amount needed to (1) cure any delinquencies in the payment of the Facilities Special Tax in the prior Fiscal Year, to the extent not otherwise included in a computation of Annual Facilities Costs in the current or any previous Fiscal Year, and (2) to fund any foreseeable deficiency in the payment of the Facilities Special Tax for that Fiscal Year which is expected to occur in such Fiscal Year, to the extent not included in a computation of Annual Facilities Costs in the current or any previous Fiscal Year.
f. Authorized Pay-As-You-Go Costs so long as the inclusion of these costs does not increasetheSpecialTaxlevyonUndevelopedProperty, LargeLotParcels,or Small Lot Tentative MapParcels.
g. During the Deferral Bonding Period, the amount needed to pay Development Impact Fee Deferrals not financed by Bonds.
h. Less any available earnings on any reserve fund or Facilities Special Tax funds, available capitalized interest or any other available revenues of the CFD or the City that may be used to fund Annual Facilities Costs.
nnual Maintenance Costs” means, for any Fiscal Year, the total of:
a. Authorized Services costs to be paid from Maintenance Special Taxes. b. Administrative Expenses for such Fiscal Year.
c. The amount needed to (1) cure any delinquencies in the payment of the Maintenance Special Tax in the prior Fiscal Year, to the extent not otherwise included in a computation of Annual Maintenance Costs in the current or any previous Fiscal Year, and (2) to fund any foreseeable deficiency in the payment of the Maintenance Special Tax for that Fiscal Year which is expected to occur in such Fiscal Year, to the extent not included in a computation of Annual Maintenance Costs in the current or any previous Fiscal Year.
d. Less any available earnings on any reserve fund, Maintenance Special Tax funds or any other available revenues of the CFD or the City that may be used to fund Annual Maintenance Costs.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A August 4, 2026
“A nticipated Construction Proceeds” means the amount anticipated to be available through Improvement Area No. 1 of the CFD for acquiring or constructing Authorized Facilities, which is equal to $5.4 million at formation of the CFD. This amount is increased on July 1 of the current Fiscal Year for the prior calendar year by the average increase in the ENR-CCI.
“A ssessor’s Parcel” means a lot or Parcel with an assigned Assessor’s Parcel Number in the maps used by the County Assessor in preparing the tax roll. “A ssessor’s Parcel Map” means an official map of the County Assessor designating Parcels by Assessor’s Parcel Number.
“A ssessor's Parcel Number” means the Parcel and Parcel Number as assigned by the County Assessor on the equalized tax roll.
“A ssigned Maximum Annual Special Tax” means the maximum Facilities Special Tax or Maintenance Special Tax assigned to each Large Lot Parcel that is an Original Parcel based on the Expected Land Uses at CFD formation, as shown in Attachment 3. “A uthorized Facilities” means those facilities and fees to be financed, as identified in the resolution forming the CFD.
“A uthorized Services” means those services authorized to be funded, as defined in the resolution forming the CFD.
“B ase Year” means the Fiscal Year beginning July 1, 2026, and ending June 30, 2027. “B enefit Share” means the Maximum Annual Facilities Special Tax for a Parcel divided by the Maximum Annual Facilities Special Tax Revenue for all Taxable Parcels at their assigned Maximum Annual Facilities Special Tax.
“B ond(s)” means any bond(s) issued by the City for the CFD under the Act secured by Special Taxes and any other debt, as defined in the Act, the City incurs that is secured by Special Taxes to further the CFD’s purposes.
“B ond Indenture(s)” means the indenture(s), resolution(s), fiscal agent agreement(s), or other financing document(s) pursuant to which any Bonds are issued. “B ond Share” means the share of Outstanding Bonds assigned to a Parcel as specified in Section 8 hereof.
“B uilding Permit” means a permit issued by the City for the construction of a Residential Use or Nonresidential Use structure.
“B usiness Professional” means a Parcel or Parcels zoned to provide for office uses and other uses that are related to and supportive of office uses.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A August 4, 2026
“C apitalized Interest” means funds in any capitalized interest account available to pay interest on Bonds.
“C FD” means Villages West Community Facilities District No. 1 (Public Facilities) of the City of Roseville, Placer County, California, including all Improvement Areas therein. “C hief Financial Officer” or “C FO” means the Chief Financial Officer of the City, or his/her designee.
“C ity” means the City of Roseville in Placer County, California. “C ommunity Commercial” means a Parcel or Parcels zoned to serve the principal retail shopping needs of the entire community by providing areas for shopping centers, and other retail and service uses.
“C ouncil” means the City Council of the City acting for the CFD under the Act. “C ounty” means the County of Placer, California.
“D ebt Service” means the total annual amount of Bond principal, interest, and the scheduled sinking fund payments of the Bonds in a calendar year. “D eferral Bonding Period” means the period after the Initial Bonding Period has ended, or such earlier date as determined by the City in its sole discretion, and during which the City finances the Development Impact Fee Deferral.
“D eveloped Parcel” means, in any Fiscal Year:
a. For Single-Family Parcels: All Parcels for which a Building Permit for new construction of a Residential Use was issued before May 1 of the preceding Fiscal Year.
b. For Multifamily Parcels: All Parcels for which a Building Permit for new construction of a Residential Use structure was issued before May 1 ofthe preceding Fiscal Year. c. For all Nonresidential Use Parcels: All Parcels for which a Building Permit for new construction of a Nonresidential Use structure was issued before May 1 of the preceding Fiscal Year.

Once a Parcel is defined as a Developed Parcel it shall remain as a Developed Parcel. “D evelopment Agreement” means the Development Agreement By and Between the City of Roseville and Mourier Investments, LLC, relative to the Sierra Vista Specific Plan dated April 28, 2010.
“D evelopment Impact Fee Deferral” means the deferred payment of development impact fees due to the City or the South Placer Regional Transportation Authority (SPRTA) for Developed Parcels, using the approach and amounts identified in the Development Agreement, which may be amended from time to time.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A August 4, 2026
“D evelopment Plan” means a condominium plan, apartment plan, site plan, or other development plan that identifies such information as the type of structure, acreage, square footage, or number of Units that are approved to be developed on Single-Family Parcels, Multifamily Parcels, and Nonresidential Parcels. “E NR-CCI” means the Engineering News Record—Construction Cost Index for San Francisco in the prior calendar year, as determined on July 1 of the current Fiscal Year. “E xpected Land Use(s)” means, for the CFD, the total number of Units or Acres of each land use type by Tax Category expected in each Large Lot Parcel and Original Parcel at CFD formation as identified in Attachment 3 of this RMA. “F acilities Special Tax” means the Special Tax authorized to fund Annual Facilities Cost.

Facilities Special Taxes are shown in Attachments 2 and 3. “F inal Use Small Lot Parcel” means a Parcel designated for development as a singlefamily residence, which is part of a Final Small Lot Subdivision Map. “F inal Small Lot Subdivision Map” means a recorded map designating the final Parcel subdivision for individual Single-Family Parcels.
“F irst Bond Sale” means issuance of the first series of Bonds secured, in whole or in part, by Facilities Special Taxes levied and collected from Parcels in the CFD. “F iscal Year” means the period starting July 1 and ending the following June 30. “F ull Prepayment” means the fulfillment of a Parcel’s Facilities Special Tax obligation, as determined by following the procedures in Section 8.
”H igh Density Residential” means, per the Sierra Vista Specific Plan, a land use designation that primarily accommodates attached housing, but depending on the unit type, could also include detached housing, within the density range of 13.0 or greater dwelling units per gross developable acre. Typical housing product types include, but shall not be limited to, detached townhomes, courtyard townhomes/condominiums, garden-style apartments, and podium design apartments/condominiums. “I mprovement Area” means an area within the CFD with its own distinct geographic area in which the provisions of this RMA shall apply. If there are more than one Improvement Areas, each Improvement Area shall have its own distinct number that is different from any other Improvement Area.
“I mprovement Area No. 1” means the area designated as such on Map 1. “I nitial Bonding Period” means a period 30 years from the date of the first series of Bonds issued for Improvement Area No. 1 in which Bonds secured, in whole or in part, by the Facilities Special Tax are outstanding which financed Authorized Facilities costs or refunded prior Bonds other than the Development Impact Fee Deferral.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A August 4, 2026
“L arge Lot Parcel” means a Parcel created by a Large Lot Subdivision Map. “L arge Lot Subdivision Map” means a recorded subdivision map creating Parcels by land use. However, the Large Lot Subdivision Map does not delineate Final Use Small Lot Parcels. A Final Small Lot Subdivision Map will create individual Single-Family Parcels. “L ow Density Residential” means, per the Sierra Vista Specific Plan, a land use designation that supports single-family detached homes on conventional lots within the density range of up to 6.9 dwelling units per gross developable acre. Typical housing product types include, but shall not be limited to, standard, alley-loaded, or clustered, single-family detached units.
“M aintenance Special Tax” means the Special Tax authorized to fund Annual Maintenance Costs. The Maintenance Special Tax will be levied and collected beginning with the Transition Year. Maintenance Special Taxes are shown in Attachment 4. “M arket-Rate Unit” means a Unit that is not an Affordable Unit. “M aximum Annual Facilities Special Tax” means the greatest amount of Facilities Special Tax that can be levied against a Parcel in a given Fiscal Year, as shown in Attachments 2, 3, or 4.
“M aximum Annual Maintenance Special Tax” means the greatest amount of Maintenance Special Tax that can be levied against a Parcel in a given Fiscal Year, as shown in Attachments 2, 3, or 4.
“M aximum Annual Special Tax” means the greatest amount of Facilities Special Tax or Maintenance Special Tax that can be levied against a Parcel in a given Fiscal Year, as shown in Attachments 2, 3, or 4.
“M aximum Annual Special Tax Rate” means the maximum rate of Facilities Special Tax or Maintenance Special Tax charged per Unit or per Taxable Acre each Fiscal Year, as shown in Attachments 2, 3, and 4, as subsequently escalated by the Tax Escalation Factor. “M aximum Annual Facilities Special Tax Revenue” means the greatest amount of Facilities Special Tax revenue that can be collected in total from a group of Parcels (such as Developed Parcels) by levying the Maximum Annual Facilities Special Tax. “M aximum Annual Maintenance Special Tax Revenue” means the greatest amount of Maintenance Special Tax revenue that can be collected in total from a group of Parcels (such as Developed Parcels) by levying the Maximum Annual Maintenance Special Tax. “M aximum Annual CFD Special Tax Revenue” means the sum of the Maximum Annual Special Tax levied on all Taxable Parcels in the CFD in a Fiscal Year. “M edium Density Residential” means, per the Sierra Vista Specific Plan, a land use designation that accommodates both single-family detached homes and attached homes within the density range of 7.0 to 12.9 dwelling units per gross developable acre. Typical Page A-7

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A August 4, 2026
housing product types include, but shall not be limited to, standard or alley-loaded lots, courtyard lots, green court lots, auto courts, alley clusters, zero-lot lines, or z-shaped lots.

In addition, duet/half-plex homes, townhomes, or condominiums may be accommodated in Medium Density Residential areas.
“M ixed Use Parcel” means a Parcel or Parcels designated for a combination of Residential Uses and Nonresidential Uses.
“Multifamily For-Rent” or “Multifamily For-Rent Parcel” means any Parcel designated or developed for more than one residential dwelling Unit per Parcel and where such units are initially offered for rent to the general public and cannot be purchased by individual homeowners. Such uses may consist of apartments or structures such as duplexes or triplexes, including land uses defined as High Density Residential. Each residential dwelling Unit within Multifamily For-Rent or Multifamily For-Rent Parcels is not expected to have its own distinct Assessor’s Parcel Number.
“Multifamily For-Sale” or “Multifamily For-Sale Parcel” means any Parcel designated or developed for more than one residential dwelling Unit within a single building or structure and that may share at least one common wall where such units are not initially offered for rent to the general public and initially may be offered for sale to individual homeowners. Such uses may consist of condominiums or buildings such as half-plexes or time-share units, including land uses defined as High Density Residential. Multifamily ForSale Parcels are anticipated to have their own distinct Assessor’s Parcel Number as is the case in residential condominium projects. Once designated as Multifamily For-Sale or Multifamily For-Sale Parcel, the Parcel shall remain so designated unless the original structures are demolished.
“N onresidential Use” means a Taxable Parcel zoned for land uses other than Residential Uses which may include Business Professional, Community Commercial and Mixed Use. “O riginal Parcel” means a Taxable Parcel identified in Attachment 3 at formation of the CFD.
“O utstanding Bonds” means the total principal amount of Bonds that have been issued and not fully repaid or legally defeased.
“P arcel” means any Assessor’s Parcel in the CFD based on the equalized tax rolls of the County as of January 1 of each Fiscal Year.
“P artial Prepayment” means the partial fulfillment of a Parcel’s Facilities Special Tax obligation, as determined by following the procedures in Section 8. “P ay-As-You-Go Costs” means that portion of costs of acquisition, construction, and improvement of Authorized Facilities not financed by Bonds that are eligible for funding from the Facilities Special Tax.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A August 4, 2026
“P repayment” means the Full Prepayment or Partial Prepayment of a Parcel’s Facilities Special Tax obligation, as determined by following the procedures in Section 8. “P roportionately” means that the ratio of the actual Special Tax levy to the Maximum Annual Special Tax is equal for all Developed Parcels. For Small Lot Tentative Map Parcels, Proportionately means that the ratio of the actual Special Tax levy to the Maximum Annual Special Tax is equal for all Small Lot Tentative Map Parcels. For Large Lot Parcels, Proportionately means that the ratio of the actual Special Tax levy to the MaximumAnnualSpecialTax is equalfor all Large LotParcels. ForUndeveloped Parcels, Proportionately means that the ratio of the actual Special Tax levy to the Maximum Annual Special Tax is equal for all Undeveloped Parcels. “P ublic Parcel” means any Parcel that is or is intended to be publicly owned, as designated in any final map, that is normally exempt from the levy of general ad valorem property taxes under California law, including, but not limited to, public streets, schools, parks, and public drainageways, landscaping, wetlands, greenbelts, and open space. “R emainder Parcel” means a portion of a unit of land that is created as a result of the recording of a Large Lot Parcel Map or Final Small Lot Subdivision Map, which results in a designated remainder as defined in Government Code Section 66424.6(a) (Remainder Parcel). Such a Remainder Parcel may contain taxable and tax-exempt uses, such as Residential Uses, and Public Parcels, such as park sites. Once designated as a Remainder Parcel, such Parcel will be considered a Large Lot Parcel for the purposes of future Subdivisions and for the provisions of Sections 4 through 6. “R emaining Facilities Costs” means the amount of Anticipated Construction Proceeds less constructionproceeds frompreviousBond issuances and less costs ofAuthorized Facilities funded on a Pay-As-You-Go Basis from the levy of the Special Tax. “R emaining Facilities Cost Share” means the Remaining Facilities Costs multiplied by the Benefit Share.
“R esidential Use” means a Parcel designated for residential use, such as single-family residential Units, residential condominiums, townhouses, or apartments that would be included in the definitions of Low-Density Residential, Medium Density Residential or High Density Residential.
“R MA” means this Rate and Method of Apportionment, and Manner of Collection of Special Tax, as it may be amended from time to time.
“S ingle-Family Parcel” means, in any Fiscal Year, all Parcels in the CFD for which a building permit was issued or may be issued for construction of a Unit that is a singlefamily residential, residential condominium, or townhouse Unit. “S mall Lot Tentative Map” means a map that is approved by the City for the purpose of showing the design of a proposed Subdivision, including the individual buildable lots expected in the Subdivision, as well as the conditions pertaining thereto. The Small Lot Page A-9

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A August 4, 2026
Tentative Map designation for this RMA is in reference only to the areas shown on the map on which Low-Density Residential and Medium-Density Residential uses would be permitted. A Small Lot Tentative Map is not based on a detailed survey of the property in the map and is not recorded at the County Recorder’s Office to create legal lots. “S mall Lot Tentative Map Parcel” means, in any Fiscal Year, all Parcels included in a Small Lot Tentative Map that was approved before May 1 of the prior Fiscal Year that are planned for Low-Density Residential and Medium-Density Residential and which have not yet become a Developed Parcel.
“S pecial Tax(es)” mean(s) any tax levy under the Act in the CFD. “S ubdivision” or “Subdivided” means a division of a Parcel into two or more Parcels through Parcel reconfiguration, lot-line adjustments, or the Subdivision Map Act process.

A Subdivision also may include the merging of two or more Parcels to create new Parcels. “S uccessor Parcel” means a Parcel created by the Subdivision of an Original Parcel or a Successor Parcel.
“T ax Category” means the categories of taxable land uses shown in Attachments 2, 3, and

4. “T ax Collection Schedule” means the document prepared by the Administrator for the CountyAuditor-Controllerto use in levying and collecting the Special Taxes each Fiscal Year.
“T ax Escalation Factor” means a factor of 2 percent by which the Maximum Annual Facilities Special Tax, Maximum Annual Maintenance Special Tax and related Maximum Annual Special Tax Rates shall be increased annually until the Transition Event. In the first Fiscal Year following the Transition Event, the Maximum Annual Maintenance Special Tax may be increased up to 2 percent annually at the City’s discretion. The Administrator should refer to Section 4.a for application of the Tax Escalation Factor. “T axable Acreage” means that area of a Parcel determined by the Administrator to become a Taxable Parcel or Parcels upon further Subdivision. An example might be that a Large Lot Parcel Map creates a Remainder Parcel that, according to Attachment 3, contains both taxable uses and tax-exempt uses.
“T axable Parcel” means any Parcel that is not a Tax-Exempt Parcel. “T axable Public Parcel” means a previously Taxable Parcel acquired by the City, school districts, special districts, or state or federal government. “T axable Welfare Exemption Parcel” means in any Fiscal Year after the First Bond Sale, any Parcel of Welfare Exemption Parcel that satisfies all three of the following conditions: (i) the Parcel had not been Welfare Exemption Parcel on the date of issuance of the First Bond Sale; (ii) based on reference to Attachments 2 and 3, the Parcel was not Page A-10

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A August 4, 2026
anticipated to be Welfare Exemption Parcel based on the Expected Land Uses, as determined by the Administrator; and (iii) if the Parcel were to be exempt from the Facilities Special Tax because it has become Welfare Exemption Parcel, the Maximum Annual Facilities Special Tax Revenues would be reduced to a point at which a 110 percent annual Debt Service coverage could not be maintained for all Fiscal Years. “T ax-Exempt Parcel” means a Parcel not subject to the Annual Special Tax. Tax-Exempt Parcels include (a) Public Parcels, and (b) Parcels owned by the City, school districts, special districts, or the state or federal government. A Taxable Parcel that is acquired by a public agency shall remain a Taxable Parcel as per the provisions of Section 4.f.

Certain privately-owned Parcels also may be exempt from the levy of Annual Special Taxes, including common areas owned by homeowner’s associations or property owner associations, wetlands, detention basins, water quality ponds, and open space, as determined by the Administrator.
“T ransition Event” means for the CFD, the earlier of (a) after the Initial Bonding period, the Fiscal Year in which the Administrator determines the Development Impact Fee Deferral (including Debt Service on Bonds issued to fund the Development Impact Fee Deferral), and any eligible Pay-As-You-Go Costs have been repaid in full to the City and City determines funding is no longer needed for Annual Facilities Costs, or (b) Fiscal Year 2090-91. “T ransition Year” means the first Fiscal Year following the Fiscal Year in which the Transition Event occurred.
“T rustee” means a national banking association organized and existing under the laws of the United States acting as a trustee or fiscal agent for Bonds. “U ndeveloped Parcel” means a Taxable Parcel that is not a Developed Parcel, Small Lot Tentative Map Parcel, or a Large Lot Parcel.
“U nit” means, for a Single-Family Parcel, the individual residential unit on such Parcel, or for a Multifamily For-Rent Parcel or Multifamily For-Sale Parcel, an individual residential unit in a multifamily building.
“W elfare Exemption Parcel” means, in any Fiscal Year, any Parcels in the CFD that have received a welfare exemption under subdivision (g) of Section 214 of the Revenue and Taxation Code and for which such welfare exemption is still in place.

3. Duration of the Special Tax
The Facilities Special Tax will be levied and collected until the earlier of (i) the Transition Year or (ii) Fiscal Year 2090-91. The Maintenance Special Tax will be levied and collected beginning in the Transition Year. The Maintenance Special Tax will thereafter be collected in perpetuity.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A August 4, 2026

4. Administrative Tasks for the Facilities Special Tax
The provisions of Section 4 shall apply to tasks required by the Administrator are set forth below:
a. A nnual Special Tax Escalation. Until the first Fiscal Year following the Transition Event, the Administrator shall increase the Maximum Annual Facilities Special Tax, the Maximum Annual Maintenance Special Tax and Maximum Annual Special Tax Rates by the Tax Escalation Factor in all Fiscal Years following the Base Year. In the Transition Year and after, the City, in its sole discretion, may determine whether to apply the Tax Escalation Factor to the Maximum Annual Maintenance Special Tax in any Fiscal Year.
b. Assignment of the Maximum Annual Facilities Special Tax to Original Parcels.

Attachment3identifies theAssignedMaximumAnnual FacilitiesSpecialTax for each Original Parcel included atCFDformation,which is determined for each Large Lot Parcel based on the Expected Land Uses in each Large Lot Parcel at CFD Formation. The Assigned Maximum Annual Facilities Special Tax shall continue to applytothegeographicareatowhichitwasassigned.If,beforefurtherSubdivision, the Administrator determines there are multiple Assessor’s Parcels in a Large Lot Parcel,theAdministrator shall assigntheMaximum Annual FacilitiesSpecial Tax to each Assessor’s Parcel on a pro rata basis to all Assessor’s Parcels in that Large Lot Parcel based on the percentage share of Taxable Acreage identified for each Assessor’sParcel.Similarly,iftheAdministratordeterminestherearemultipleLarge Lot Parcels in anAssessor’s Parcel,theMaximum Annual Facilities SpecialTax shall equalthe sum ofthe Assigned Maximum Annual Facilities Special Tax for all Large Lot Parcels in that Assessor’s Parcel.
c. Assignment ofthe Maximum Annual Facilities Special Tax to Successor Parcels. As Original Parcels and Successor Parcels are Subdivided through creation of Final Small Lot Subdivision Maps, lot line adjustments or other Parcel amendments through the SubdivisionMap Act process,the Administrator shall use the following steps to assign the Maximum Annual Facilities Special Tax to new Successor Parcels. As a result of each assignment ofthe Maximum Annual Facilities Special Tax upon Subdivision of an Original Parcel or Successor Parcel, the sum of the Maximum Annual Facilities Special Taxes assigned to the newly created Taxable Parcels shallneverbeless,butmaybegreater,thantheAssignedMaximumAnnual Facilities Special Tax for that Original Parcel or Successor Parcel.

1. I f an Original Parcel or Successor Parcel is Fully Subdivided into SingleF amily Parcels with No Remainder Parcel(s). There shall be no net loss of Maximum CFD Special Tax Revenue because of the assignment of the Maximum Annual Facilities Special Tax to Single-Family Parcels. The Administrator shall use the following procedures to assign the Maximum Annual Facilities Special Tax to Single-Family Parcels. All references to Maximum Annual Facilities Special Taxes in the attachments are subject to application by the Tax Escalation Factor by the Administrator:

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A August 4, 2026
i. Multiply the Maximum Annual Facilities Special Tax per Unit by Tax Category from Attachment 2 by the number of Units for each Single-Family Parcel created by the Subdivision. Sum the Maximum Annual Facilities Special Taxes for all Single-Family Parcels created by the Subdivision.
ii. If the sum of Maximum Annual Facilities Special Taxes calculated in Step 4.c.1.i above is equal to or greater than the Assigned Maximum Annual Facilities Special Tax for the Original or Successor Parcel that was Subdivided, assign the Maximum Annual Facilities Special Tax per Unit by Tax Category as calculated in Step 4.c.1.i above to each Single-Family Parcel created by the Subdivision.
iii. Ifthe sum ofMaximum Annual Facilities Special Taxes calculated in Step 4.c1.i above is less than the Assigned Maximum Annual Facilities Special Tax for the Original or Successor Parcel that was Subdivided, unless 100 percent of the Units are designated AffordableUnits,(i) assign the Maximum Annual Facilities Special TaxforAffordableUnits showninAttachment2toeachAffordable Unit(if any) and,(ii) Proportionately increasetheMaximumAnnual Facilities Special Tax per Unit for all Units that are not Affordable Units until the sum ofresulting Maximum Annual Facilities Special Taxes fromallUnits(includingAffordableUnits)equals theAssigned Maximum Annual Facilities Special Tax forthe Original or Successor Parcelthat was Subdivided. Assign the Maximum Annual Facilities Special Tax calculated in this step to each new Single-Family Parcel created by the Subdivision.
iv. If the sum of Maximum Annual Facilities Special Taxes calculated in Step 4.c.1.i above is less than the Assigned Maximum Annual Facilities Special Tax for the Original or Successor Parcel that was Subdivided and if 100 percent of the Single-Family Parcels created by Subdivision are designated as Affordable Units, increase Proportionately the Maximum Annual Facilities Special Tax per Unit for each Affordable Unit until the sum of Maximum Annual Facilities Special Taxes from all Affordable Units on the new Single-Family Parcels created by the Subdivision equal the Assigned Maximum Annual Facilities Special Tax for the Original or Successor Parcel that was Subdivided. Assign the Maximum Annual Facilities Special Tax calculated in this step to each new Single-Family Parcel created by the Subdivision.

2. I f Original or Successor Parcel Is Subdivided into Single-Family Parcels and O ne or More Remainder Parcels. When an Original or Successor Parcel is Subdivided into Single-Family Parcels and one or more Large Lot Parcels (or Remainder Parcels), the Assigned Maximum Annual Facilities Special Tax is apportioned to the Single-Family Parcels and Large Lot Parcels created by the Subdivision in the following manner:

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A August 4, 2026
i. Apportion the Assigned Maximum Annual Facilities Special Tax to the area(s) that is/are being Subdivided into Single-Family Parcels and to the area(s) that will be Remainder Parcel(s) on a pro rata basis, based on the percentage share of Taxable Acreage represented by each such area as compared to the total area of the Original or Successor Parcel.
ii. For each area Subdivided into Single-Family Parcels, multiply the Maximum Annual Facilities Special Tax per Unit by Tax Category from Attachment 2 by the number of Units for each Single-Family Parcel created by the Subdivision. Sum the Maximum Annual Facilities Special Taxes for all Single-Family Parcels created by the Subdivision.
iii. For each area Subdivided into Single-Family Parcels, if the sum of Maximum Annual Facilities Special Taxes calculated in Step 4.c.2.ii above is equal to or greater than the Assigned Maximum Annual Facilities Special Tax apportioned to that area of the Original or Successor Parcel that was Subdivided into Single-Family Parcels, assign the Maximum Annual Facilities Special Tax per Unit by Tax Category as calculated in Step 4.c.2.ii above to each Single-Family Parcel created by the Subdivision.
iv. For each area Subdivided into Single-Family Parcels, if the sum of Maximum Annual Facilities Special Taxes calculated in Step 4.c.2.ii above is less than the Assigned Maximum Annual Facilities Special Tax apportioned to that area of the Original or Successor Parcel that was Subdivided into Single-Family Parcels, unless 100 percent of the Units are designated Affordable Units, (i) assign the Maximum Annual Facilities Special Tax for Affordable Units shown in Attachment 2 to each Affordable Unit (if any) and, (ii) Proportionately increase the Maximum Annual Facilities Special Tax per Unit for all Units that are not Affordable Units until the sum of resulting Maximum Annual Facilities Special Taxes from all Units (including Affordable Units) equals the Assigned Maximum Annual Facilities Special Tax apportioned to that area of the Original or Successor Parcel that was Subdivided into Single-Family Parcels.

Assign the Maximum Annual Facilities Special Tax calculated in this step to each new Single-Family Parcel created by the Subdivision. v. For each area Subdivided into Single-Family Parcels, if the sum of Maximum Annual Facilities Special Taxes calculated in Step 4.c.2.ii above is less than the Assigned Maximum Annual Facilities Special Tax apportioned to that area of the Original or Successor Parcel that was Subdivided into Single-Family Parcels and if 100 percent of the Single-Family Parcels created by Subdivision are designated as Affordable Units, increase Proportionately the Maximum Annual Facilities Special Tax per Unit for each Affordable Unit until the sum Page A-14

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A August 4, 2026
of Maximum Annual Facilities Special Taxes from all Affordable Units on the new Single-Family Parcels created by the Subdivision equal the Assigned Maximum Annual Facilities Special Tax apportioned to that area of the Original or Successor Parcel that was Subdivided into Single-Family Parcels. Assign the Maximum Annual Facilities Special Tax calculated in this step to each new Single-Family Parcel created by the Subdivision.
vi. For the Remainder Parcel or Parcels, identify the Maximum Annual Facilities Special Tax for the entire Original or Successor Parcel that has been Subdivided. Sum the Maximum Annual Facilities Special Tax for all Single-Family Parcels created by the Subdivision, including Single-Family Parcels with Affordable Units. Subtract the sum of the Maximum Annual Facilities Special Tax for all Single-Family Parcels from the Assigned Maximum Annual Facilities Special Tax for the Original or Successor Parcel being subdivided and compare it to the Maximum Annual Facilities Special Tax assigned to the Remainder Parcel or Parcels in Step 4.c.2.i. Assign to each Remainder Parcel, the lesser of the calculations in this step or in Step 4.c.2.i, but in no event less than the difference between the previously Assigned Maximum Annual Facilities Special Tax for the Original Parcel or Successor Parcel being Subdivided and the total of the Maximum Annual Facilities Special Tax for all Single-Family Parcels created by such Subdivision.

Once designated as a Remainder Parcel, such Parcel will be considered a Large Lot Parcel for the purposes of future Subdivisions and for the provisions of Sections 4 through 6.

3. I f an Original or Successor Parcel is Subdivided creating multiple land uses and T ax Categories or for any rezones of land uses on Original or Successor Parcels:
i. Identify the Assigned Maximum Annual Facilities Special Tax for the Original Parcel or Successor Parcel that is being Subdivided or rezoned.
ii. For each Taxable Parcel subject to rezone or created by Subdivision multiply the Maximum Annual Facilities Special Tax per Unit or per Acre by the number of Units or by the number of Acres by the appropriate Tax Category. For each Taxable Parcel created by Subdivision that includes Affordable Units, multiply the number of Affordable Units by the Tax per Unit for such Affordable Units. iii. Sum the Maximum Annual Facilities Special Tax for each Taxable Parcel and compare it to the Assigned Maximum Annual Facilities Special Tax of the Original or Successor Parcel that is subject to rezone or is being Subdivided. If the sum of Maximum Annual Facilities Special Tax for each Taxable Parcel is greater than the Page A-15

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A August 4, 2026
Assigned Maximum Annual Facilities Special Tax for the Original Parcel, the Administrator shall apply the Maximum Annual Facilities Special Tax calculated above for each Taxable Parcel.
iv. If the Assigned Maximum Annual Facilities Special Tax for the Original Parcel or Successor Parcel subjectto rezone orthatis being subdivided is greaterthan the sum of Maximum Annual Facilities Special Tax for each Successor Parcel being created, increase Proportionately theMaximum Annual Facilities Special Tax perUnit or per Acre for all Tax Categories on each Taxable Parcel such that the sum of Maximum Annual Facilities Special Tax for all Taxable Parcels equals theAssignedMaximum Annual Facilities SpecialTax for the OriginalParcel.

4. I f Multifamily Residential Units are Constructed on an Original or Successor P arcel: If a Building Permit for Multifamily Residential—For Rent uses is issued for an Original or Successor Parcel, identify the Maximum Annual Facilities Special Tax for the Taxable Parcel in Attachment 3. Assign this amount as the Maximum Annual Facilities Special Tax for the Parcel.

If a Building Permit for Multifamily Residential—For Sale uses is issued for an Original or Successor Parcel, use the following procedure to assign the Maximum Annual Facilities Special Tax to Successor Parcels. i. Multiply the Maximum Annual Facilities Special Tax per Unit for High Density Residential Units from Attachment 2 by the number of High Density Residential Units (excluding Affordable Units) created by the Building Permit. Sum the Maximum Annual Facilities Special Taxes for all High Density Residential Units created by the Building Permit.
ii. Multiply the Maximum Annual Facilities Special Tax per Unit for High Density Residential Affordable Units from Attachment 2 by the number of High Density Residential Affordable Units created by the Building Permit. Sum the Maximum Annual Facilities Special Taxes for all High Density Residential Affordable Units created by the Building Permit.
iii. Sum the results from Step 4.c.4.i and Step 4.c.4.ii.and compare the results from Step 4.c.4.i. to the assigned Maximum Annual Facilities Special Tax of the Original or Successor Parcel with the issued Building Permit. If the sum of Maximum Annual Facilities Special Tax for each Taxable Parcel is greater than the assigned Maximum Annual Facilities Special Tax for the Original Parcel, the Administrator shall apply the Maximum Annual Facilities Special Tax calculated above for each Taxable Parcel.
iv. If the assigned Maximum Annual Facilities Special Tax for the Original Parcel or Successor Parcel subject to the Building Permit is greater than the sum of Maximum Annual Facilities Special Tax for Page A-16

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A August 4, 2026
each Successor Parcel being created, increase Proportionately the Maximum Annual Facilities Special Tax per Unit for all Tax Categories on each Taxable Parcel such that the sum of Maximum Annual Facilities Special Tax for all Taxable Parcels equals the assigned Maximum Annual Facilities Special Tax for the Original Parcel.
d. A ffordable Units that Become Market-Rate Units. If, in any Fiscal Year, the City Manager, or his or her designee, determines that a Unit that previously had been designated as an Affordable Unit no longer qualifies as such, the Affordable Housing Director shall update the Affordable Unit listing by denoting the change in status of the Unit, together with the effective date thereof. For all Affordable Units that are converted to Market-Rate Units, such Units shall be assigned the Maximum Annual Facilities Special Tax per Unit based on their Tax Category as shown in Attachment 2, as adjusted by the Tax Escalation Factor so long as the Special Tax does not decrease on such a Unit.
e. T axable Welfare Exemption Parcels. If a Developed Parcel becomes a Taxable Welfare Exemption Parcel, the previously assigned Maximum Annual Facilities Special Tax will remain as the Maximum Annual Facilities Special Tax for the Taxable Welfare Exemption Parcel.
f. T ransfer of the Assigned Maximum Annual Facilities Special Tax from One Large L ot Parcel to Another. The Maximum Annual Facilities Special Taxes shown in Attachment 3 were determined based on the Expected Land Uses for each Large Lot Parcel shown in Attachment 2. If the number of planned residential Units or Nonresidential Acreage is transferred from one Large Lot Parcel to another before recording a Final Small Lot Subdivision Map in any portion of the Large Lot Parcel, the City may, in its sole discretion, allow for a transfer of the Maximum Annual Facilities Special Tax from one Large Lot Parcel to another. Such a transfer shall be allowed only if (1) all adjustments are agreed to in writing by the affected property owners and the CFO, and (2) there is no reduction in the Maximum Annual CFD Special Tax Revenues because of the transfer. Should a transfer result in an amendment to Attachments 2, 3, or 4 of the Notice of Special Tax Lien, the requesting property owner shall bear the costs to effect the transfer in the CFD records and prepare the required amendments to the Notice of Special Tax Lien and Attachments 2, 3, or 4. Before the transfer, the City may require a deposit from the requesting property owner for such costs.
g. R eduction of the Maximum Annual Facilities Special Tax Prior to First Bond Sale. At the request of the developer/builders, the Maximum Annual Special Taxes set forth in Attachments 2, 3 and 4 may be reduced for a given Tax Category, once, prior to the First Bond Sale. The reduction in this paragraph (g) may occur in a single Tax Category or multiple Tax Categories, and there shall be no requirement that the reduction in one Tax Category be proportionate to the reduction in another Tax Category. Such reduction shall be made without a vote of the qualified electors within the CFD following discussion with the developers/builders and the City. Any such reduction shall occur at least 30 days prior to the First Bond Sale. The Special Page A-17

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A August 4, 2026
Tax reductions permitted pursuant to this paragraph shall be reflected in an Amended Notice of Special Tax Lien, which the Administrator shall cause to be recorded.
h. C onversion of a Tax-Exempt Parcel to a Taxable Parcel. If a Tax-Exempt Parcel is not needed for public use and is converted to a taxable use or transferred to a private owner, it shall become subject to the Facilities Special Tax. The Maximum Annual Facilities Special Tax for the new Taxable Parcel will be determined using the provisions of Sections 4 and 5 of the RMA.
i. T axable Parcels Acquired by a Public Agency. A Taxable Parcel that is acquired by a public agency after the CFD is formed will remain subject to the applicable Special Tax unless the Special Tax obligation is satisfied pursuant to Section 53317.5 of the Government Code. If the Special Tax obligation is not prepaid pursuant to Section 53317.5 of the Government Code, the Parcel becomes classified as a Taxable Public Parcel and will remain subject to the assigned Maximum Annual Facilities Special Tax.

An exception to this may be made if a Public Parcel, such as a park site, is relocated to a Taxable Parcel, in which case the previously Tax-Exempt Parcel of comparable acreage becomes a Taxable Parcel and the Maximum Annual Facilities Special Tax from the previously Taxable Parcel is transferred to the new Taxable Parcel. This trading of a Parcel from a Taxable Parcel to a Public Parcel will be permitted to the extent there is no net loss in Maximum Annual CFD Special Tax Revenue, and the transfer is agreed to by the owners of the Parcels involved in the transfer and the CFO.

5. Administrative Tasks for the Maintenance Special Tax This section discusses the administrative tasks for the Maintenance Special Tax, which shall be applicable after the Transition Event.

The provisions of Section 5 shall apply to each Parcel. For each Parcel, tasks required of the Administrator are set forth below:
a. Assignment of the Maximum Annual Maintenance Special Tax to Developed P arcels. In the Fiscal Year following the Transition Event, the Administrator shall assign the Maximum Annual Maintenance Special Tax to all Developed Parcels using the Maximum Annual Special Tax Rates for the Maintenance Special Tax by Tax Category shown in Attachment 4, as adjusted by the Tax Escalation Factor. b. Assignment oftheMaximum AnnualMaintenance SpecialTax to Successor Parcels.

AftertheTransitionEvent,ifOriginal Parcels andSuccessor Parcels are Subdivided through creation of Final Small Lot Subdivision Maps, lotline adjustments or other Parcel amendments through the Subdivision Map Act process,the Administrator shall use the steps in Section4.c to assign the Maximum Annual Maintenance Special Tax to new Successor Parcels. When applying Section 4.c after the Transition Event,the Administrator shall substitute Maintenance Special Tax for Page A-18

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Facilities Special Tax and shall substitute Maximum Annual Maintenance Special Tax for Maximum Annual Facilities Special Tax.
c. Affordable Units that Become Market-Rate Units. If, in any Fiscal Year, the City Manager, or his or her designee, determines that a Unitthat previously had been designated as an Affordable Unit no longer qualifies as such, the Affordable HousingDirector shall update the AffordableUnitlisting by denoting the change in status of the Unit, together with the effective date thereof. For all Affordable Units that are converted toMarket-RateUnits, suchUnits shall be assigned theMaximum Annual Maintenance Special Tax per Unit based on their Tax Category as shown in Attachment 4, as adjusted by the Tax Escalation Factor. d. T axable Welfare Exemption Parcels. If a Developed Parcel becomes a Taxable Welfare Exemption Parcel, the previously assigned Maximum Annual Maintenance Special Tax will remain as the Maximum Annual Maintenance Special Tax for the Taxable Welfare Exemption Parcel.
e. C onversion of a Tax-Exempt Parcel to a Taxable Parcel. If a Tax-Exempt Parcel is not needed for public use and is converted to a taxable use or transferred to a private owner, it shall become subject to the Maintenance Special Tax. The Maximum Annual Maintenance Special Tax for the newly Taxable Parcel will be determined using the provisions of Sections 5 and 6 of the RMA. f. T axable Parcels Acquired by a Public Agency. A Taxable Parcel that is acquired by a public agency after the CFD is formed will remain subject to the applicable Special Tax unless the Special Tax obligation is satisfied pursuant to Section 53317.5 of the Government Code. If the Special Tax obligation is not prepaid pursuant to Section 53317.5 of the Government Code, the Parcel becomes classified as a Taxable Public Parcel and will remain subject to the assigned Maximum Annual Maintenance Special Tax.

This trading of a Parcel from a Taxable Parcel to a Public Parcel will be permitted to the extent there is no net loss in Maximum Annual CFD Special Tax Revenue and the transfer is agreed to by the owners of the Parcels involved in the transfer and the CFO.

6. Assignment of the Maximum Annual Special Tax
The Administrator shall assign the Maximum Annual Special Tax using the procedures identified below:
a. C lassification of Parcels. For purposes of the next Fiscal Year tax levy, by June 30 of each Fiscal Year, using the Definitions in Section 2, the Parcel records of the Page A-19

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Assessor’s secured tax roll as of January 1, and other City development approval records, the Administrator shall cause:

1. Each Parcel to be classified as a Taxable Parcel or Tax-Exempt Parcel.

2. Each Parcel to be classified as a Developed Parcel, a Final Use Small Lot Parcel, a Small Lot Tentative Map Parcel, a Large Lot Parcel (including Remainder Parcels), an Undeveloped Parcel, a Taxable Welfare Exemption Parcel, or a Taxable Public Parcel.
b. A ssignment of the Maximum Annual Facilities Special Tax to Taxable Parcels. The Maximum Annual Facilities Special Tax will be assigned to each Taxable Parcel each Fiscal Year using the procedures (not all steps may be applicable for each such Parcel) in Section 4.
c. A ssignment of the Maximum Annual Maintenance Special Tax to Taxable Parcels. In the Fiscal Year following the Transition Event, the Maximum Annual Maintenance Special Tax will be assigned to each Taxable Parcel each Fiscal Year using the procedures (not all steps may be applicable for each such Parcel) in Sections 4 and

5. 7. Calculating Annual SpecialTaxes
This section discusses the levy of the Facilities Special Tax and the Maintenance Special Tax. Collectively, these Special Taxes are included in the discussion of the assignment of the Maximum Annual Special Taxes. For the period following formation of the CFD until the Fiscal Year in which the Transition Event occurs, the Maximum Annual Special Tax shall refer to the Facilities Special Tax. Beginning with the Transition Year, the Maximum Annual Special Tax shall refer to the Maintenance Special Tax.

The Administrator will compute the Annual Facilities Costs or Annual Maintenance Costs and determine the annual Special Tax levy for each Taxable Parcel based on the assignment of the Special Tax in Sections 4, 5, and 6. The Administrator then will determine the tax levy for each Taxable Parcel using the following process.

Facilities Special Tax Levy
a. Compute the Annual Facilities Costs using the definition of Annual Facilities Costs in Section2.
b. For all Taxable Parcels, calculate the Facilities Special Tax levy for each using the following steps:

Step 7.b.1. The Facilities Special Tax shall be levied proportionately on all Developed Parcels up to the amount of Annual Facilities Cost or up to 100 percent ofthe Maximum Annual Facilities Special Tax Revenue for all Developed Parcels, whichever is less, prior to applying any Capitalized Interest that is available in the accounts for the CFD.

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A August 4, 2026
Step 7.b.2. If additional revenue is needed after Step 7.b.1. and after applying Capitalized Interest to the Annual Facilities Cost, the Facilities Special Tax shall be levied proportionately on each Final Use Small Lot Parcel until the revenue from the Facilities Special Tax levy in this step, when added to the levy amount computed in Step 7.b.1., equals the Annual Facilities Costs, or up to 100 percent of the Maximum Annual Facilities Special Tax Revenue for all Final Use Small Lot Parcels. As necessary, the Facilities Special Tax shall be levied on Final Use Small Lot Parcels for the entire portion of Annual Facilities Costs, excluding Pay-As-YouGo Costs.

Step 7.b.3. If additional revenue is needed after Step 7.b.2. and after applying Capitalized Interest to the Annual Facilities Cost, the Facilities Special Tax shall be levied proportionately on each Small Lot Tentative Map Parcel until the revenue from the Facilities Special Tax levy in this step, when added to the levy amount computed in Step 7.b.2., equals the Annual Facilities Costs, or up to 100 percent of the Maximum Annual Facilities Special Tax Revenue for all Small Lot Tentative Map Parcels.

As necessary, the Facilities Special Tax shall be levied on Small Lot Tentative Map Parcels for the entire portion of Annual Facilities Costs, excluding Pay-As-You-Go Costs.

Step 7.b.4. If additional revenue is needed after Step 7.b.3., the Facilities Special Tax shall be levied proportionately on each Large Lot Parcel until the revenue from the Facilities Special Tax levy in this step, when added to the levy amount computed through Step 7.b.3., equals the Annual Facilities Costs, or up to 100 percent of the Maximum Annual Facilities Special Tax Revenue for all Large Lot Parcels. As necessary, the Facilities Special Tax shall be levied on Large Lot Parcels for the entire portion of Annual Facilities Costs, excluding Pay-As-You-Go Costs.

Step 7.b.5. If additional revenue is needed after Step 7.b.4., the Facilities Special Tax shall be levied on each Undeveloped Parcel until the revenue from the Facilities Special Tax levy in this step, when added to the levy amounts computed through Step 7.b.4., equals the Annual Facilities Costs, or up to 100 percent of the Maximum Annual Facilities Special Tax Revenue for all Undeveloped Parcels. As necessary, the Facilities Special Tax shall be levied on Undeveloped Parcels for the entire portion of Annual Facilities Costs, excluding Pay-As-You-Go Costs.

Step 7.b.6. If additional revenue is needed after Step 7.b.5., the Facilities Special Tax shall be levied on each Taxable Welfare Exemption Parcel until the revenue from the Facilities Special Tax levy in this step, when added to the levy amounts computed through Step 7.b.5., equals the Annual Facilities Costs, or up to 100 percent of the Maximum Annual Facilities Special Tax Revenue for all Taxable Welfare Exemption Parcels. As Page A-21

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necessary,theFacilitiesSpecialTaxshallbeleviedonTaxableWelfare Exemption Parcels for the entire portion of Annual Facilities Costs, excluding Pay-As-You-Go Costs.

Step 7.b.7. If additional revenue is needed after Step 7.b.6., the Facilities Special Tax shall be levied on each Taxable Public Parcel until the revenue from the Facilities Special Tax levy in this step, when added to the levy amounts computed through Step 7.b.6., equals the Annual Facilities Costs, or up to 100 percent of the Maximum Annual Facilities Special Tax Revenue for all Taxable Public Parcels. As necessary, the Facilities Special Tax shall be levied on Taxable Public Parcels for the entire portion of Annual Facilities Costs, excluding Pay-As-You-Go Costs.

Maintenance Special Tax Levy
a. Beginning in the Transition Year, compute the Annual Maintenance Cost using the definition of Annual Maintenance Costs in Section 2.
b. For all Taxable Parcels, calculate the Maintenance Special Tax levy for each using the following steps:

Step 7.d.1. The Maintenance Special Tax shall be levied proportionately on all Developed Parcels up to the amount of Annual Maintenance Cost or up to 100 percent of the Maximum Annual Maintenance Special Tax Revenue for all Developed Parcels, whichever is less.

Step 7.d.2. If additional revenue is needed after Step 7.d.1., the Maintenance Special Tax shall be levied proportionately on each Final Use Small Lot Parcel until the revenue from the Maintenance Special Tax levy in this step, when added to the levy amount computed in Step 7.d.1., equals the Annual Maintenance Costs, or up to 100 percent of the Maximum Annual Maintenance Special Tax Revenue for all Final Use Small Lot Parcels.

Step 7.d.3. If additional revenue is needed after Step 7.d.2., the Maintenance Special Tax shall be levied proportionately on each Small Lot Tentative Map Parcel until the revenue from the Maintenance Special Tax levy in this step, when added to the levy amount computed in Step 7.d.2., equals the Annual Maintenance Costs, or up to 100 percent of the Maximum Annual Maintenance Special Tax Revenue for all Small Lot Tentative Map Parcels.

Step 7.d.4. If additional revenue is needed after Step 7.d.3., the Maintenance Special Tax shall be levied proportionately on each Large Lot Parcel until the revenue from the Maintenance Special Tax levy in this step, when added to the levy amount computed through Step 7.d.3., equals the Annual Maintenance Costs, or up to 100 percent of the Maximum Annual Maintenance Special Tax Revenue for all Large Lot Parcels.

Page A-22

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A August 4, 2026
Step 7.d.5. If additional revenue is needed after Step 7.d.4., the Maintenance Special Tax shall be levied on each Undeveloped Parcel until the revenue from the Maintenance Special Tax levy in this step, when added to the levy amounts computed through Step 7.d.4., equals the Annual Maintenance Costs, or up to 100 percent of the Maximum Annual Maintenance Special Tax Revenue for all Undeveloped Parcels.

Step 7.d.6. If additional revenue is needed after Step 7.d.5., the Maintenance Special Tax shall be levied on each Taxable Welfare Exemption Parcel until the revenue from the Maintenance Special Tax levy in this step, when added to the levy amounts computed through Step 7.d.5., equals the Annual Maintenance Costs, or up to 100 percent of the Maximum Annual Maintenance Special Tax Revenue for all Taxable Welfare Exemption Parcels.

Step 7.d.7. If additional revenue is needed after Step 7.d.6., the Maintenance Special Tax shall be levied on each Taxable Public Parcel until the revenue from the Maintenance Special Tax levy in this step, when added to the levy amounts computed through Step 7.d.6., equals the Annual Maintenance Costs, or up to 100 percent of the Maximum Annual Maintenance Special Tax Revenue for all Taxable Public Parcels. c. Levy on each Taxable Parcel the amount calculated above. d. Prepare the Tax Collection Schedule and, unless an alternative method of collection has been selected pursuant to Section 10, send it to the County Auditor requesting that it be placed on the general, secured property tax roll for the Fiscal Year. The Tax Collection Schedule will be sent no later than the date required by the County Auditor for such inclusion.

The Administrator will make every effort to calculate the Special Tax correctly for each Parcel. It will be the burden of the taxpayer to identify any errors in determining which Parcels are subject to the tax and their Special Tax assignments.

8. Prepayment of the Facilities Special TaxObligation
A property owner may at any time prepay either 25 percent or 50 percent of the Full Prepayment, except that the City may allow a partial prepayment of any percentage up to 50 percent of the Full Prepayment to be made as a “buy down” of the rate for purposes of marketing the property by a builder or developer of land to be sold for Residential Use.

In the event such a builder or developer has prepaid a portion of the Facilities Special Tax, the allowable 25 percent or 50 percent partial prepayment of the Facilities Special Tax that can be made by a subsequent owner shall be reduced by the amount so prepaid by the builder or developer. Full Prepayment is permitted only for Nonresidential Use Parcels; Full Prepayment is not allowable for Residential Use Parcels.

Prepayments must be made in sufficient time to, in the City’s opinion, have the Prepayment reflected in the following Fiscal Year’s Special Tax levy.

Page A-23

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A August 4, 2026
Prepayment is permitted only under the following additional conditions:
• The landowner prepaying the Facilities Special Tax on a Parcel has paid any delinquent Facilities Special Tax and penalties on that Parcel at or before or at the time of Prepayment.
• Following Prepayment, amounts in any debt service reserve fund are equal to or greater than the reserve fund requirement.
• The City determines that the Prepayment will not jeopardize its ability to make timely payments of Debt Service and maintain a 110 percent annual Debt Service coverage based on Maximum Annual Special Tax Revenues in all years in which issued Bonds will be outstanding.
• The portion of the Prepayment for the Development Impact Fee Deferral shall only be used to pay for the Development Impact Fee Deferral whether it was or is to be funded through annual special tax payments or through bonded indebtedness.

When permitted, the Administrator shall calculate Prepayments using the following steps:
a. The Full Prepayment amount shall be established by following the steps below:

Step 8.a.1: Determine the percentage of the Maximum Facilities Special Tax for the Taxable Parcel for which the Facilities Special Tax is to be prepaid using the provisions of Sections 4, 5, and 6. If the Parcel is not designated as a Developed Parcel, determine the applicable Facilities Special Tax for the Parcel assuming it is a Developed Parcel.

Step 8.a.2: Increase the Maximum Facilities Special Tax by 2 percent per annum for the longer of (i) 30 years from the year in which the Parcel was first subject to the Facilities Special Tax as a Developed Parcel, or (ii) the end of the then-remaining Initial Bonding Period.

Step 8.a.3: Using a discounted rate equal to the most current yield for the 30 Year Treasury Constant Maturity, calculate the net present value of the revenue stream determined in Step 8.a.2. If this yield is no longer available, the Administrator will select a yield rate from the most comparable type of security.

Step 8.a.4: Calculate this Parcel’s Maximum Annual Facilities Special Tax as a percentage of the Maximum Annual Facilities Special Tax Revenue, assuming all Taxable Parcels are Developed Parcels to determine the Benefit Share for the prepaying Parcel. Multiply the Benefit Share by the Outstanding Bonds to determine the Bond Share for the prepaying Parcel. Multiply the Benefit Share by the Remaining Facilities Costs, as increased by ENR-CCI from the Base Year, to determine the Remaining Facilities Cost Share for the prepaying Parcel. Add the Bond Share to Remaining Facilities Cost Share for the prepaying Parcel.

Page A-24

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A August 4, 2026
Step 8.a.5: Use the greater of the amounts determined in Step 8.a.3 or Step 8.a.4 for the following calculations.

Step 8.a.6: Add to the amount from Step 8.a.5 interest on the Bonds being redeemed to the next redemption date.

Step 8.a.7: Add to the amount calculated in Step 8.a.6 a redemption premium on the Bonds being redeemed (if any) as identified in the Bond Indenture(s).

Step 8.a.8: Add to the amount calculated in Step 8.a.7 the Development Impact Fee Deferral amount applicable to the Parcel, as adjusted for inflation using ENR-CCI. If Bonds have been issued to finance the Development Impact Fee Deferral, follow Steps 8.a.2 and 8.a.3, using for Step 8.a.2 the longer of (i) 30 years from the year in which the Parcel was first subject to the Facilities Special Tax during the Deferral Bonding Period, or (ii) the end of the then-remaining Deferral Bonding Period.

Step 8.a.9: Add the administrative cost of processing the Prepayment to the amount calculated in Step 8.a.8.

Step 8.a.10:The amount in Step 8.a.9 is the amount of the Full Prepayment of the Maximum Annual Special Tax for the Taxable Parcel.
b. Partial Prepayments will be calculated as described below:

The amount of any Partial Prepayment is limited to a maximum of 50 percent of the Full Prepayment amount determined in Step 8.a.10. When a Partial Prepayment is made, the full amount of Administrative fees and expenses determined in Step 8.a.9 shall be included in the Partial Prepayment calculation. The Facilities Special Tax that can be levied on a Parcel after a Partial Prepayment is made is equal to the Maximum Facilities Special Tax multiplied by one minus the percentage that has been prepaid.

9. Interpretation, Application, and Appeal of Special Tax Formula and Procedures
Any taxpayer who feels the amount of the Special Tax assigned to a Parcel is in error may file a notice with the CFO appealing the levy of the Special Tax. The CFO then will promptly review the appeal and, if necessary, will meet with the applicant. If the CFO verifies that the tax should be modified or changed, the Special Tax levy will be corrected and, if applicable in any case, a credit or refund will be granted.

Interpretations may be made by the City, without Resolution or Ordinance of the Council, for purposes of clarifying any vagueness or ambiguity as it relates to the Special Tax rate, the method of apportionment, the classification of properties, or any definition applicable to the CFD.

Page A-25

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Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit A August 4, 2026
Without Council approval, the CFO may make minor, non-substantive administrative and technical changes to the provisions of this RMA that do not materially affect the rate, method of apportionment, or manner of collection of the Special Tax for purposes of administrative efficiency or convenience or to comply with new applicable federal, state, or local law.

The City, upon request of an owner of land in the CFD that is not a Developed Parcel, also may amend this RMA in any manner acceptable to the City, without Resolution or Ordinance of the Council, upon the affirmative vote of such owner and without the vote of owners of any other land in the CFD, provided such amendment is only applicable to such owner’s land and does not reduce the total Maximum Annual CFD Special Tax Revenue.

10. Manner of Collection
The Special Tax will be collected in the same manner and at the same time as ad valorem property taxes, provided, however, the Administrator or its designee may directly bill the Special Tax and may collect the Special Tax at a different time, such as on a monthly or other periodic basis, or in a different manner, if necessary, to meet the City’s financial obligations.

Page A-26

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Attachment 1

BOOK OF COMMUNITY FACILITIES DISTRICT, PAGE

PROPOSED BOUNDARY OF CITY OF ROSEVILLE

VILLAGES WEST
COMMUNITY FACILITIES DISTRICT NO. 1
(PUBLIC FACILITIES)
BEING A PORTION OF SECTIONS 26, 27, 34, 35 & 36, T. 11 N. , R. 5 E., M.D.M.

CITY OF ROSEVILLE, COUNTY OF PLACER, STATE OF CALIFORNIA SCALE: 1" = 800' SHEET 1 OF 1
LEGEND:

I I PROPOSED INITIAL CFO AND IMPROVEMENT AREA NO. 1 BOUNDARY r-7--7,
.(_j

FUTURE ANNEXATION AREA BOUNDARY
1 LOT LABEL
CITY CLERK'S STATEMENT:

FILED IN THE OFFICE OF THE CITY CLERK OF THE CITY OF ROSEVILLE, COUNTY OF PLACER,

STATE OF CALIFORNIA THIS
I
DAY OF .2026.

CARMEN AVALOS, CITY CLERK

CITY OF ROSEVILLE

PLACER COUNTY, CALIFORNIA
0 <(
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IHEREBYCERTIFYTHATTHEWITHINMAPSHOWINGPROPOSEDBOUNDARIESOFTHE VILLAGESWESTCOMMUNITYFACILITIESDISTRICTNO.1(PUBLICFACILITIES),CITYOF

ROSEVILLE,COUNTYOFPLACER,STATEOFCALIFORNIAWASAPPROVEDBYTHECITY

COUNCILOFTHECITYOFROSEVILLE,ATAREGULAR MEETINGTHEREOFHELDONTHE DAY OF ,2026, BY ITS RESOLUTION NUMBER. _

CARMEN AVALOS, CITY CLERK

CITY OF ROSEVILLE

PLACER COUNTY, CALIFORNIA
RECORDER'S STATEMENT:

FILED THIS DAY OF ,2026, AT THE HOUR OF O'CLOCK, M ,

IN BOOK OF MAPS OF COMMUNITY FACILITIES DISTRICT, ATPAGE--- IN THE OFFICE OF THE RECORDER OF THE COUNTY OFPLACER, STATE OF CALIFORNIA.

DOC NO. _ RYAN RONCO

PLACER COUNTY RECORDER
FEE: _ BY:

DEPUTY
MAP PREPARED BY: JUNE, 2026
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I
SHEET 1 OF 1
L _J
7 LABEL APN SVSP LOT NO.
1 498-010-026 JM-01
2 498-020-043 FD-07
3 498-020-021 FD-23
4 499-170-010 CO-03
5 499-170-006 CO-21
6 499-170-003 CO-22
7 499-170-020 CO-02
8 499-170-001 & 011 CO-01
9 499-170-004 CO-20
10 499-010-004 UR-92

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Attachment 2
Villages West CFD No. 1 (Public Facilities)
CFD Special Tax Analysis
Maximum Annual Facilities Special Taxes by Tax Category - Base Year 2026-27 [1] Facilities Special Tax per Unit/Taxable Acre
Expected Land Uses (Tax Category)
Before
Transition
Event
[1]
After
Transition
Event
Residential Uses p er Unit p er Unit
Low Density Residential (LDR) [2] $3,500 $0
Medium Density Residential (MDR) $2,500 $0
High Density Residential (HDR)
High Density Residential (HDR) For-Sale [3] $0 $0
High Density Residential (HDR) For-Rent [3] $0 $0
Affordable Medium Density Residential $1,250 $0
Affordable High Density Residential [4] $0 $0
Very Low Affordable High Density Residential [2] $0 $0
Nonresidential Uses [4] p er Taxable Acre p er Taxable Acre Mixed Use (MU) [4] $0 $0
Business Professional (BP) [4] $0 $0
Community Commercial (CC) [4] $0 $0
Undeveloped Property $18,469 $0
Source: Economic & Planning Systems
[1] This amount is subject to increase by the Tax Escalation Factor in each Fiscal Year following the Base Year as described in the RMA.
[2] There are no LDR parcels included this original CFD formation. Maximum Facilities Special Taxes will be established for LDR uses with each new CFD annexation or Improvement Area annexation. [3] If a LDR or MDR is rezoned to a use with an identified Special Tax $0 in this attachment, the Special Tax would be assigned using the provisions of Section 4 of this RMA. [4] If a Low Density Residential, Medium Density Residential or Affordable Medium Density Residential Parcel with a Special Tax is rezoned to a use with an identified Special Tax of $0 in this attachment, the Special Tax would be assigned to the Parcel using the provisions of Section 4 of this RMA.

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Attachment 3
Villages West CFD No. 1 (Public Facilities)
CFD Special Tax Analysis
Maximum Annual Facilities Special Taxes by Tax Category - Base Year 2026-27 [1] Large Lot
Number [1] Original Parcel(s)
Tax
Category Acres
Planned
Units
Planned
Units per
Acre
Assigned
MaximumAnnual
Facilities Special
TaxperUnit
Assigned
MaximumAnnual
Facilities Special
Tax per Taxable Acre
Assigned
MaximumAnnual
Facilities Special
Taxper Village
[2][3] [2][3] [2][3]
JM-1 498-010-026-000 MDR 17.00 134 7.88 $2,500 $0 $335,000 FD-7 498-020-043-000 MDR 8.99 58 6.45 $2,500 $0 $145,000 CFD Totals 25.99 192 7.39 $480,000
Source: Economic & Planning Systems
[1] Indicates the village identifier assigned by the City in the Sierra Vista Specific Plan. [2] This amount is subject to increase by the Tax Escalation Factor in each Fiscal Year following the Base Year as described in the RMA. [3] If amended to include Annexation Parcels, the Maximum Annual Facilities Special Tax for Annexation Parcels would also be subject to the Tax Escalation Factor.

Z:\Shared\Projects\SAC\262000\262046 Roseville Villages West CFD No 1 Formation Tech Support\Models\[262046 Model.xlsx]Attachment 3 Prepared by EPS 7/10/2026 Z:\Shared\Projects\SAC\262000\262046 Roseville VillagesWestCFDNo 1 Formation Tech Support\Models\262046 Model

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Attachment 4
Villages West CFD No. 1 (Public Facilities)
CFD Special Tax Analysis
Maximum Annual Maintenance Special Taxes by Category - Base Year 2026-27 [1] Maintenance Special Tax per Unit/Taxable Acre
Expected Land Uses (Tax Category)
Before
Transition
Event
[1]
After
Transition
Event
Residential Uses
Low Density Residential (LDR) [2] $0 $1,750
Medium Density Residential (MDR) $0 $1,250
High Density Residential (HDR)
High Density Residential (HDR) For-Sale [3] $0 $0
High Density Residential (HDR) For-Rent [3] $0 $0
Affordable Medium Density Residential $0 $625
Affordable High Density Residential [4] $0 $0
Very Low Affordable High Density Residential [4] $0 $0
Nonresidential Uses [4]
Mixed Use (MU) [4]
p er Taxable Acre
$0 $0
Business Professional (BP) [4] $0 $0
Community Commercial (CC) [4] $0 $0
Undeveloped Property $0 $0
Source: Economic & Planning Systems
[1] This amount is subject to increase by the Tax Escalation Factor in each Fiscal Year following the Base Year as described in the RMA.
[2] There are no LDR parcels included this original CFD formation. Maximum Facilities Special Taxes will be established for LDR uses with each new CFD annexation or Improvement Area annexation. [3] If a LDR, MDR, Affordable Medium Density Residential is rezoned to a use with an identified Special Tax $0 in this attachment, the Special Tax would be assigned using the provisions of Section 4 of this RMA. [4] If a Low Density Residential, Medium Density Residential or Affordable Medium Density Residential Parcel with a Special Tax is rezoned to a use with an identified Special Tax of $0 in this attachment, the Special Tax would be assigned to the Parcel using the provisions of Section 4 of this RMA.

Prepared by EPS 7/10/2026 Z:\Shared\Projects\SAC\262000\262046 Roseville Villages West CFD No 1 Formation Tech Support\Models\262046 Model

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Map 1

BOOK OF COMMUNITY FACILITIES DISTRICT, PAGE

PROPOSED BOUNDARY OF CITY OF ROSEVILLE

VILLAGES WEST
COMMUNITY FACILITIES DISTRICT NO. 1
(PUBLIC FACILITIES)
BEING A PORTION OF SECTIONS 26, 27, 34, 35 & 36, T. 11 N. , R. 5 E., M.D.M.

CITY OF ROSEVILLE, COUNTY OF PLACER, STATE OF CALIFORNIA SCALE: 1" = 800' SHEET 1 OF 1
LEGEND:

I I PROPOSED INITIAL CFO AND IMPROVEMENT AREA NO. 1 BOUNDARY r-7--7,
.(_j

FUTURE ANNEXATION AREA BOUNDARY
1 LOT LABEL
CITY CLERK'S STATEMENT:

FILED IN THE OFFICE OF THE CITY CLERK OF THE CITY OF ROSEVILLE, COUNTY OF PLACER,

STATE OF CALIFORNIA THIS
I
DAY OF .2026.

CARMEN AVALOS, CITY CLERK

CITY OF ROSEVILLE

PLACER COUNTY, CALIFORNIA
0 <(
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0 0
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IHEREBYCERTIFYTHATTHEWITHINMAPSHOWINGPROPOSEDBOUNDARIESOFTHE VILLAGESWESTCOMMUNITYFACILITIESDISTRICTNO.1(PUBLICFACILITIES),CITYOF

ROSEVILLE,COUNTYOFPLACER,STATEOFCALIFORNIAWASAPPROVEDBYTHECITY

COUNCILOFTHECITYOFROSEVILLE,ATAREGULAR MEETINGTHEREOFHELDONTHE DAY OF ,2026, BY ITS RESOLUTION NUMBER. _

CARMEN AVALOS, CITY CLERK

CITY OF ROSEVILLE

PLACER COUNTY, CALIFORNIA
RECORDER'S STATEMENT:

FILED THIS DAY OF ,2026, AT THE HOUR OF O'CLOCK, M ,

IN BOOK OF MAPS OF COMMUNITY FACILITIES DISTRICT, ATPAGE--- IN THE OFFICE OF THE RECORDER OF THE COUNTY OFPLACER, STATE OF CALIFORNIA.

DOC NO. _ RYAN RONCO

PLACER COUNTY RECORDER
FEE: _ BY:

DEPUTY
MAP PREPARED BY: JUNE, 2026
Q I\ n J\ . - n
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112 • I-.'
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EXHIBIT B

CITY OF ROSEVILLE
VILLAGES WEST COMMUNITY FACILITIES DISTRICT NO. 1
(PUBLIC FACILITIES)

LIST OF AUTHORIZED FACILITIES AND SERVICES
Transportation Improvements
Public roadway improvements designed to meet the needs of the project, including those improvements identified in the project Development Agreement (DA) Sections 3.5.17 and 3.5.18, including but not limited to; Eligible roadway improvements include the following items:
acquisition of land and easements; roadway design; project management; geotechnical engineering, testing and observations, bridge crossings and culverts; clearing, grubbing, and demolition; grading, soil import/export, paving (including slurry seal), and decorative/enhanced pavement concrete or pavers; power pole relocations; joint trenches, underground utilities, and undergrounding of existing utilities; dry utilities and appurtenances; curbs, gutters, sidewalks, bike trails (including on- and off-site), park and ride facilities, bus rapid transit improvements, including transfer stations and regional public transit improvements; retaining walls, sound walls, enhanced fencing, and access ramps; street lights, signalization, and traffic signal control systems; bus turnouts; signs and striping; erosion control; median and parkway landscaping and irrigation; entry monumentation; bus shelters; masonry walls; traffic control and agency fees; and other improvements related thereto. Eligible improvements for the roads listed above also include any and all necessary underground potable and non-potable water, sanitary sewer, and storm drainage system improvements.
• Federico Drive
• Earl Rush Drive (formerly Federico Drive).
• Fiddyment Road.
• Market Street.
• Nicole Gee Drive (formerly Sierra Glen Drive).
• Santucci Boulevard.
• Summerfaire Drive.
• Silver Spruce Drive.
• Sierra Glen Drive.
• Upland Drive.
• Vista Park Drive.
• Vista Grande Boulevard.
• Westbrook Boulevard.

Potable and Non-Potable Water System Improvements
Authorized facilities include any and all on- and off-site backbone water facilities designed to meet the needs of development of the project. These facilities include potable and non-potable -1-

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mains, valves, services, and appurtenances; wells; and water treatment and storage facilities, and related improvements, including but not limited to: site clearing, grading, and paving; curbs and gutters; recycled water storage tanks, booster pump stations, and all appurtenances thereto; wells; water treatment; stand-by generator; site lighting, drainage, sanitary sewer, and water service; landscaping and irrigation; access gates and fencing; striping and signage; and the following:
• Water lines in/associated with authorized facility roads. • Recycled water lines in/associated with authorized facility roads. • Well construction or financial contributions thereto on, but not limited to JM-60.
• Water Tank Site Improvements (DA Section 3.8.2).
• Recycled Water Storage Tank Facility
• Reimbursement obligation for the Baseline Road 24” water line (DA Section 3.8.3).
• CFD obligations for RW tank(s) required by DA Section 3.9.

Drainage System Improvements
Authorized facilities include any and all on- and off-site backbone drainage and storm drainage improvements designed to meet the needs of development of the project. These facilities include mains, pipelines and appurtenances, outfalls and water quality measures, temporary drainage facilities, detention/retention basins, and drainage pretreatment facilities; drainage ways/channels, pump stations, landscaping, and irrigation; access roads, gates, and fencing; striping and signage; and the following:
• All storm drain lines and facilities in/associated with authorized facility roadways.
• Retention, detention, hydro-modification, and other drainage facilities.

Wastewater System Improvements
Authorized facilities include any and all on- and off-site backbone wastewater facilities designed to meet the needs of development of the project. These facilities include pipelines and all appurtenances thereto; manholes; tie-in to existing main line; force mains; lift stations; odorcontrol facilities; sewer treatment plant improvements and permitting related thereto; and related sewer system improvements, including but not limited to:
• All wastewater facilities in/associated with authorized facility roadways.

Solid Waste Improvements
Authorized facilities include any and all backbone solid waste improvements designed to meet the needs of development of the project. Eligible improvements also include the project’s pro-rata contribution, as described in the project DA, to the Sierra Vista Specific Plan (SVSP) Solid Waste Recycling Center (DA Section 3.26(iii)).

Park, Landscape Corridor and Paseo Improvements
Authorized facilities include any and all improvements to parks, landscape corridors and paseos located in the project, including but not limited to:
• Construction of Park Sites as identified by the Specific Plan. • Construction of Paseos as identified by the Specific Plan. -2-

Page 1652 of 3079 ends

Open Space Improvements
Authorized facilities include any and all open space improvements designed to meet the needs of development of the project, including bike trails, bike/pedestrian bridges, storm drain crossings, storm drain detention/retention, wetland mitigation, tree mitigation, on- and off-site hawk/raptor mitigation, agricultural mitigation or wetland mitigation, property acquisition, endowment payments for open space management, landscaping and irrigation, access gates and fencing, and related open space improvements, including but not limited to:
• Improvements as identified by the Specific Plan.
• Wetland creation mitigation, fencing, etc.

Utilities
Authorized facilities include any and all on- and off-site utility improvements designed to meet the needs of development of the project. All utility improvements, easement payments, and land acquisition not located under or alongside transportation improvements are considered authorized facilities. Authorized facilities also shall include costs related to the acquisition of the off-site electric substation site; site clearing; grading; street frontage improvements, including curbs, gutters, and paving; and construction of an all-weather access road to the site from the nearest public street or extension of temporary 12kV overhead lines as described in the project DA, including but not limited to:
• SVSP Electric Substation site acquisition, and improvements required by DA Section 3.11.3.
• Temporary overhead 12kV lines to loop SVSP substation to line in WRSP Phase 3 and 4.

Other Public Facilities
Authorized facilities includes any and all public facilities or infrastructure, including the project’s pro-rata contribution to the land acquisition of the off-site fire station site, site clearing, grading, and street frontage improvements including curbs, gutters, and paving, including but not limited to:
• Fire Station site reimbursement obligations in DA Section 3.23.

Development Impact Fees
Authorized facilities include development impact fees paid and not otherwise reimbursed, whether standard City or County fees levied at the time of the issuance of a building permit or required as part of the DA for the property. Fees include, but are not limited to, the South Placer Regional Transportation Authority Tier II Traffic Fee, City of Roseville City Wide Park Fee, City of Roseville Public Facilities Fee, and Public Benefit Fee (as defined in Section 3.14.3 of the DA for the property).

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acquisition and easement payments for the facilities; project management; construction staking; engineering studies and reports; utility relocation and demolition costs incidental to construction of the facilities, wetland/Species mitigation purchase; reimbursements to other areas for infrastructure facilities or planning serving development in the Project; Sierra Vista Specific Plan planning, legal, engineering, technical studies costs related to the facilities and any other expenses incidental to the construction, completion, and inspection of the facilities.

In addition, costs eligible to be financed by the CFD shall include all costs associated with the formation and ongoing administration of the CFD and issuance of bonds; determination of the amount of taxes and collection of taxes; inspection, plan check and other costs related to acceptance of the facilities by the City, payment of taxes; and any other costs incurred to carry out the authorized purposes of the CFD.

Authorized Services
The authorized services to be funded from the levy and collection of annual maintenance special taxes are the provision of public services, maintenance and operation related to any facilities authorized to be funded by the Project with a useful life of five or more years, including but not limited to performance by employees of functions and repair activities. Maintenance as used herein includes replacement and the creation and funding of a reserve fund to pay for replacement of such facilities. The maintenance special taxes shall only fund authorized services to the extent that they are in addition to those provided to land within the CFD prior to the creation of the CFD.

Page 1654 of 3079 ends

CITY COUNCIL OF THE CITY OF ROSEVILLE
RESOLUTION NO. 26-358

A RESOLUTION DETERMING NECESSITY TO INCUR BONDED INDEBTEDNESS

OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE FOR THE CITY OF ROSEVILLE VILLAGES WEST COMMUNITY FACILITIES DISTRICT NO. 1
(PUBLIC FACILITIES)
WHEREAS, on August 19, 2026, the City Council (the “City Council”) of the City of Roseville (the “City”) adopted a resolution entitled “A RESOLUTION OF INTENTION OF THE

CITY COUNCIL OF THE CITY OF ROSEVILLE TO FORM A COMMUNITY FACILITIES

DISTRICT, DESIGNATE AN IMPROVEMENT AREA THEREIN, ESTABLISH A FUTURE

ANNEXATION AREA, PROVIDE FOR ADDITIONAL FUTURE IMPROVEMENT AREAS

THEREIN, AND TO AUTHORIZE THE LEVY OF A SPECIAL TAX THEREIN TO FINANCE

RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE OF INTENTION TO

INCUR BONDED INDEBTEDNESS TO FINANCE THE ACQUISITION AND CONSTRUCTION

OF CERTAIN PUBLIC FACILITIES IN AND FOR THE CITY OF ROSEVILLE VILLAGES WEST COMMUNITY FACILITIES DISTRICT NO. 1 (PUBLIC FACILITIES) AND IMPROVEMENT AREAS THEREIN” (the “Resolution of Intention to Incur Indebtedness”) stating its intention to incur bonded indebtedness secured by land within the boundaries of the CFD and the Future Annexation Area for the purpose of financing the costs of certain facilities specified in the Resolution of Intention; and
WHEREAS, this City Council has held a noticed public hearing as required by the Act about the determination to proceed with the formation of the CFD and the establishment of the Future Annexation Area, the provision of certain public facilities and services by the CFD and the rate and method of apportionment of the special tax to be levied within the CFD to pay the principal and interest on the proposed bonded indebtedness in the CFD and the administrative costs of the City relative to the CFD; and
WHEREAS, subsequent to the public hearing, this City Council adopted a resolution entitled “A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE TO FORM A

COMMUNITY FACILITIES DISTRICT, DESIGNATE AN IMPROVEMENT AREA THEREIN,

ESTABLISH A FUTURE ANNEXATION AREA, PROVIDE FOR ADDITIONAL FUTURE

ANNEXATION AREAS THEREIN, AND TO AUTHORIZE THE LEVY OF A SPECIAL TAX

Page 1655 of 3079 ends

2 THEREIN TO FINANCE PUBLIC FACILITIES AND PUBLIC SERVICES IN AND FOR SUCH COMMUNITY FACILITIES DISTRICT” (the “Resolution of Formation”); and WHEREAS, under the Act, for purposes of financing or contributing to the financing of public facilities, the City Council may designate areas within the CFD as separate improvement areas, and in the Resolution of Formation the City designated an area to be known as “Improvement Area No. 1” and provided that additional improvement areas may be designated as to parcels within the Future Annexation Area; and
WHEREAS, this City Council has also held a noticed public hearing as required by the Act relative to the matters material to the questions set forth in the Resolution of Intention to Incur Indebtedness; and
WHEREAS, no written protests with respect to the matters material to the questions set forth in the Resolution of Intention to Incur Indebtedness have been filed with the City Clerk.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ROSEVILLE RESOLVES AS FOLLOWS:

1. Recitals. The foregoing recitals are true and correct.

2. Necessity. This City Council deems it necessary to incur bonded indebtedness for the CFD, including the Future Annexation Area, in the maximum aggregate principal amount of $176,000,000 (the “Authorization”), initially allocated as follows: (i) for Improvement Area No. 1, $34,000,000 and (ii) for the portion of the CFD that is not in Improvement Area No. 1, $142,000,000 (the “Future Improvement Area Indebtedness Limit”) for the purpose of financing the costs of all or a portion of the facilities defined in the Resolution of Formation (the “Facilities”) for the property in the initial boundaries of the CFD, including, but not limited to, the costs of issuing and selling bonds to finance all or a portion of the Facilities and the costs of the City in establishing and administering the CFD.

In the event all or a portion of the Future Annexation Area is annexed as one or more Future Improvement Areas, the maximum indebtedness of each such Future Improvement Area shall be identified and approved in the Unanimous Approval (as defined in the Resolution of Formation) executed by property owners in connection with their annexation to the CFD, as described in the Resolution of Formation, at the time of the annexation as an allocation of the Future Improvement Area Indebtedness Limit, subject to review and approval by an authorized officer of the City, and the amount of the maximum indebtedness for the Future Improvement Area shall be subtracted from the Future Improvement Area Indebtedness Limit.

3. Bonds for CFD. Bonds in the maximum amounts set forth in the preceding section are hereby authorized subject to voter approval. Indebtedness subject to this limit shall only include indebtedness evidenced by bonds or notes secured by the special tax levied in the initial boundaries of the CFD, and shall not include bonds described in Section 53364.2(e) of the Act.

The bonds may be issued in one or more series and mature and bear interest at such rate or rates, payable semiannually or in such other manner, all as the Council or its designee shall determine, at the time or times of sale of such bonds; provided, however, that the interest rate or rates shall not to exceed the maximum interest rate permitted by applicable law at the time of sale of the bonds and the bonds or any series thereof shall have a maximum term of not to exceed forty (40) years.

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3 In the event all or a portion of the Future Annexation Area is annexed as one or more Future Improvement Areas, bonds in the maximum amount for each such Future Improvement Area shall be identified in the Unanimous Approval at the time of the annexation as an allocation of the Future Improvement Area Indebtedness Limit and the Unanimous Approval shall constitute the voter approval of such amount by the property owner or owners.

Bonds may be issued and secured by special taxes of any single improvement area or any combination of improvement areas, in amounts not in excess of the bonded indebtedness authorization amounts established herein.

4. Election. The proposition of incurring the bonded indebtedness herein authorized shall be submitted to the qualified electors of the CFD and shall be consolidated with elections on the proposition of levying special taxes within the CFD and the establishment of an appropriations limit for the CFD pursuant to Section 53353.5 of the Act. The time, place and further particulars and conditions of such election shall be as specified by separate resolution of this City Council.

The initial qualified electors of the CFD are the landowners of the parcels within Improvement Area No. 1. In the event all or a portion of the Future Annexation Area is annexed as one or more Future Improvement Areas, the Unanimous Approval shall constitute the voter approval of the proposition of incurring the bonded indebtedness with respect to such Future Improvement Area by the property owner or owners.

5. Effective Date. This Resolution shall take effect upon its adoption. * * * * * *
The foregoing Resolution was adopted by the City Council of the City of Roseville on the ____ day of ________, 2026, on the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

Mayor
ATTEST:

City Clerk

Page 1657 of 3079 ends

CITY COUNCIL OF THE CITY OF ROSEVILLE
RESOLUTION NO. 26-359

A RESOLUTION CALLING SPECIAL ELECTION OF THE CITY COUNCIL OF THE CITY OF

ROSEVILLE REGARDING THE CITY OF ROSEVILLE VILLAGES WEST COMMUNITY FACILITIES DISTRICT NO. 1 (PUBLIC FACILITIES)
WHEREAS, the City Council (the “City Council”) of the City of Roseville (the “City”) has adopted a resolution entitled “A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

ROSEVILLE TO FORM A COMMUNITY FACILITIES DISTRICT, DESIGNATE AN

IMPROVEMENT AREA THEREIN, ESTABLISH A FUTURE ANNEXATION AREA, PROVIDE

FOR ADDITIONAL FUTURE IMPROVEMENT AREAS THEREIN, AND TO AUTHORIZE THE

LEVY OF A SPECIAL TAX THEREIN TO FINANCE PUBLIC FACILITIES AND PUBLIC SERVICES IN AND FOR SUCH COMMUNITY FACILITIES DISTRICT” (the “Resolution of Formation”), ordering the formation of the “City of Roseville Villages West Community Facilities District No. 1 (Public Facilities)” (the “CFD”) and Improvement Area No. 1 therein, and “City of Roseville Villages West Community Facilities District No. 1 (Public Facilities) (Future Annexation Area)”, authorizing the levy of a special tax on property within the CFD and preliminarily establishing an appropriations limit for the CFD, all pursuant to the Mello-Roos Community Facilities Act of 1982, Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311, of the California Government Code (the “Act”); and WHEREAS, this City Council has also adopted a resolution entitled “A Resolution Determining Necessity to Incur Bonded Indebtedness of the City Council of the City of Roseville for the City of Roseville Villages West Community Facilities District No. 1 (Public Facilities)” (the “Resolution Determining Necessity”), determining the necessity to incur bonded indebtedness in the maximum aggregate principal amount of $176,000,000 (the “Authorization”), initially allocated as follows: (i) for Improvement Area No. 1, $34,000,000 and (ii) for the portion of the CFD that is not in Improvement Area No. 1, $142,000,000, pursuant to the Act; and WHEREAS, pursuant to the provisions of the Resolution of Formation and the Resolution Determining Necessity, the propositions of the levy of the special tax, the establishment of the appropriations limit and the incurring of the bonded indebtedness shall be submitted to the qualified electors of the CFD as required by the provisions of the Act.

NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ROSEVILLE RESOLVES AS FOLLOWS:

1. Issues Submitted. Pursuant to Sections 53326, 53351 and 53325.7 of the Act, the issues of the levy of the special tax, the incurring of bonded indebtedness and the establishment of the appropriations limit for the initial boundaries of the CFD shall be submitted to the qualified electors (as defined below) of the CFD at an election called therefor as provided below.

2. Qualified Electors. This City Council hereby finds that fewer than 12 persons have been registered to vote within the territory of the CFD for each of the 90 days preceding the close of the public hearings heretofore conducted and concluded by this Council for the purposes of these proceedings. Accordingly, and pursuant to Section 53326 of the Act, this City Council finds that, for these proceedings, the qualified electors are the landowners within the CFD and

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2 that the vote shall be by such landowners or their authorized representatives, each having one vote for each acre or portion thereof such landowner owns in the CFD as of the close of the public hearings.

3. Conduct of Election. This City Council hereby calls a special election to consider the measures described in section 1 above, which election shall be held on October 7, 2026, and the results thereof canvassed at the meeting of this City Council on October 7, 2026. The City Clerk is hereby designated as the official to conduct the election and to receive all ballots until 6:00 p.m. on the election date. It is hereby acknowledged that the City Clerk has on file the Resolution of Formation, a certified map of the boundaries of the CFD, and a sufficient description to allow the City Clerk to determine the electors of the CFD. Pursuant to Section 53327 of the Act, the election shall be conducted by messenger or mail-delivered ballot pursuant to Section 4000 of the California Elections Code. This City Council hereby finds that paragraphs (a), (b), and (c) (1) of Section 4000 and Section 4108 are applicable to this special election, except that Sections 53326 and 53327 of the Act shall govern for purposes of determining the date of the election.

4. Ballot. As authorized by Section 53353.5 of the Act, the three propositions described in section 1 above shall be combined into a single ballot measure, the form of which is attached hereto as Exhibit A and by this reference incorporated herein. The City Clerk is hereby authorized and directed to cause a ballot, in substantially the form of Exhibit “A,” to be delivered to each of the qualified electors of the CFD. Each ballot shall indicate the number of votes to be voted by the respective landowner to which the ballot pertains. Each ballot shall be accompanied by all supplies and written instructions necessary for the use and return of the ballot. The envelope to be used to return the ballot was enclosed with the ballot, had the return postage prepaid, and contained the following: (a) the name and address of the landowner, (b) a declaration, under penalty of perjury, stating that the voter is the owner of record or authorized representative of the landowner entitled to vote and is the person whose name appears on the envelope, (c) the printed name, signature and address of the voter, (d) the date of signing and place of execution of the declaration pursuant to clause (b) above, and (e) a notice that the envelope contains an official ballot and is to be opened only by the election official.

5. Waivers. This Council hereby further finds that the provisions of Section 53326 of the Act requiring a minimum of 90 days following the adoption of the Resolution of Formation to elapse before the special election are for the protection of the qualified electors of the CFD. There is on file with the City Clerk a written waiver executed by all of the qualified electors of the CFD allowing for a shortening of the time for the special election to expedite the process of formation of the CFD and waiving any requirement for notice, analysis and arguments in connection with the election. Accordingly, this Council finds and determines that the qualified electors have been fully apprised of and have agreed to the shortened time for the election and waiver of analysis and arguments, and have thereby been fully protected in these proceedings. This Council also finds and determines that the City Clerk has concurred in the shortened time for the election.

Analysis and arguments with respect to the ballot measures are hereby waived, as provided in Section 53327 of the Act.

6. Accountability. The City Council hereby finds that the proposed debt issuance constitutes a “local bond measure” within the meaning of Sections 53410, et seq. of the California Government Code. As a result, the bond measure shall include the propositions set forth above and the following: (a) the specific purpose of the bonds shall be as set forth in the propositions; (b) any proceeds received from the sale of any bonds shall be applied only to the purposes set forth in the propositions; (c) the proceeds of any bonds shall be deposited into special accounts

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3 to be created therefor as part of the issuance of the bonds; and (d) the City shall cause a report to be prepared annually under Section 53411 of the Government Code.

7. Effective Date. This Resolution shall take effect upon its adoption. * * * * * *
The foregoing Resolution was adopted by the City Council of the City of Roseville on the _______ day of ______, 2026, on the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

Mayor
ATTEST:

City Clerk

Page 1660 of 3079 ends

A-1

EXHIBIT A

CITY OF ROSEVILLE
VILLAGES WEST COMMUNITY FACILITIES DISTRICT NO. 1
(PUBLIC FACILITIES)

OFFICIAL BALLOT MEASURE

SPECIAL TAX ELECTION
BALLOT MEASURE: Shall the measure pursuant to which the City of Roseville on behalf of the Villages West Community Facilities District (the “CFD”) shall (i) authorize a special tax to pay for facilities and services to be levied at rates of $1,250 to $3,500/residential unit (with other property taxed at other rates), subject to annual escalation, through not later than Fiscal Year 2090-91 for facilities and at up to $1,750 per unit in perpetuity for services, with annual escalation, in accordance with the rate and method of apportionment of special taxes for the CFD attached to the resolution of formation and incorporated by this reference herein; (ii) incur an indebtedness and issue bonds in the maximum aggregate principal amount of not to exceed $176,000,000 (the “Authorization”), initially allocated as follows: for Improvement Area No. 1, $34,000,000, and for the Future Annexation Area, $142,000,000, (excluding bonds described in Section 53364.2(e) of the California Government Code) to acquire and/or construct facilities and pay for services as set forth in the list of authorized facilities and services for the CFD attached to the resolution of formation and incorporated by this reference herein; and (iii) set an annual appropriations limit of the CFD at $176,000,000, subject to escalation be adopted?
YES: ______
NO: _______

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CITY COUNCIL OF THE CITY OF ROSEVILLE
RESOLUTION NO. 26-360

A RESOLUTION DECLARING RESULTS OF SPECIAL ELECTION AND DIRECTING

RECORDING OF NOTICE OF SPECIAL TAX LIEN REGARDING CITY OF ROSEVILLE VILLAGES WEST COMMUNITY FACILITIES DISTRICT NO. 1
(PUBLIC FACILITIES)
WHEREAS, the City Council (the “City Council”) of the City of Roseville (the “City”) has adopted a resolution entitled “A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF

ROSEVILLE TO FORM A COMMUNITY FACILITIES DISTRICT, DESIGNATE AN

IMPROVEMENT AREA THEREIN, ESTABLISH A FUTURE ANNEXATION AREA, PROVIDE

FOR ADDITIONAL FUTURE IMPROVEMENT AREAS THEREIN, AND TO AUTHORIZE THE

DETERMING NECESSITY TO INCUR BONDED INDEBTEDNESS OF THE CITY COUNCIL OF

THE CITY OF ROSEVILLE FOR THE CITY OF ROSEVILLE VILLAGES WEST COMMUNITY FACILITIES DISTRICT NO. 1 (PUBLIC FACILITIES)" (the “Resolution of Necessity”), determining the necessity to incur bonded indebtedness in the maximum aggregate principal amount of $176,000,000 for the CFD, initially allocated as follows: (i) for Improvement Area No. 1, $34,000,000 and (ii) for the portion of the CFD that is not in Improvement Area No. 1, $142,000,000, pursuant to the Act; and
WHEREAS, under the provisions of the Resolution of Formation and the Resolution of Necessity and pursuant to “A RESOLUTION CALLING SPECIAL ELECTION OF THE CITY

COUNCIL OF THE CITY OF ROSEVILLE REGARDING THE CITY OF ROSEVILLE VILLAGES WEST COMMUNITY FACILITIES DISTRICT NO. 1 (PUBLIC FACILITIES)” (the “Election Resolution”) heretofore adopted by this City Council, the propositions of the levy of the special tax, the establishment of the appropriations limit and the incurring of the bonded indebtedness were submitted to the qualified electors of the CFD as required by the provisions of the Act; and WHEREAS, pursuant to the terms of the Election Resolution, which are by this reference incorporated herein, the special election has been held and the City Clerk has on file a Canvass and Statement of Results of Election (the “Canvass”), a copy of which is attached hereto as Exhibit A; and
WHEREAS, this City Council has reviewed the Canvass, finds it appropriate and wishes to complete its proceedings for the CFD.

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2 NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF ROSEVILLE RESOLVES AS FOLLOWS:

1. Recitals. The foregoing recitals are all true and correct.

2. Issues Presented. The issues presented at the special election were the levy of a special tax within the CFD, the incurring of a bonded indebtedness in the maximum aggregate principal amount of $176,000,000 for the CFD, initially allocated as follows: (i) for Improvement Area No. 1, $34,000,000 and (ii) for the portion of the CFD that is not in Improvement Area No. 1, $142,000,000, and the approval of an annual appropriations limit in an amount equal to the bond authorization, all pursuant to the Resolution of Formation and the Resolution of Necessity.

3. Canvass and Issues Approved. The Council hereby approves the Canvass and finds that it shall be a permanent part of the record of its proceedings for the CFD. Pursuant to the Canvass, the issues presented at the special election were approved by the qualified electors of the CFD by more than two-thirds (2/3) of the votes cast at the special election.

4. Proceedings Approved. Pursuant to the voter approval, the CFD is hereby declared to be fully formed with the authority to levy the special taxes, to incur the approved bonded indebtedness and to have the established appropriations limit, all as heretofore provided in these proceedings and in the Act. It is hereby found that all prior proceedings and actions taken by this City Council with respect to the CFD were valid and in conformity with the Act.

5. Notice of Tax Lien. The City Clerk is hereby directed to complete, execute and cause to be recorded in the office of the County Recorder of the County of Placer a notice of special tax lien in the form required by the Act, such recording to occur no later than fifteen (15) days following adoption by the Council of this Resolution.

6. Effective Date. This Resolution shall take effect upon its adoption. * * * * * * * * * * * *

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3 The foregoing Resolution was adopted by the City Council of the City of Roseville on the ______ day of ________, 2026, on the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

Mayor
ATTEST:

City Clerk

Page 1664 of 3079 ends

EXHIBIT A

CANVASS AND STATEMENT OF RESULT OF ELECTION

CITY OF ROSEVILLE
VILLAGES WEST COMMUNITY FACILITIES DISTRICT NO. 1
(PUBLIC FACILITIES)
I hereby certify that on October 7, 2026, I canvassed the returns of the election held on October 7, 2026, in the City of Roseville Villages West Community Facilities District No. 1 (Public Facilities) and the total number of ballots cast in said election and the total number of votes cast for and against the measure are as follows and the totals as shown for and against the measure are full, true and correct:

Qualified
Landowner Votes
Votes Cast YES NO
_____ _____ _____ _____

City of Roseville Villages West
Community Facilities District
No. 1 (Public Facilities),
Special Tax Election, October 7, 2026
BALLOT MEASURE: Shall the measure pursuant to which the City of Roseville on behalf of the Villages West Community Facilities District (the “CFD”) shall (i) authorize a special tax to pay for facilities and services to be levied at rates of $1,250 to $3,500/residential unit (with other property taxed at other rates), subject to annual escalation, through not later than Fiscal Year 2090-91 for facilities and at up to $1,750 per unit in perpetuity for services, with annual escalation, in accordance with the rate and method of apportionment of special taxes for the CFD attached to the resolution of formation and incorporated by this reference herein; (ii) incur an indebtedness and issue bonds in the maximum aggregate principal amount of not to exceed $176,000,000 (the “Authorization”), initially allocated as follows: for Improvement Area No. 1, $34,000,000, and for the Future Annexation Area, $142,000,000, (excluding bonds described in Section 53364.2(e) of the California Government Code) to acquire and/or construct facilities and pay for services as set forth in the list of authorized facilities and services for the CFD attached to the resolution of formation and incorporated by this reference herein; and (iii) set an annual appropriations limit of the CFD at $176,000,000, subject to escalation be adopted?
YES: ______
NO: _______
IN WITNESS WHEREOF, I HAVE HEREUNTO SET MY HAND this ____ day of ________, 2026.

By:

City Clerk

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ORDINANCE NO. _____

AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF ROSEVILLE LEVYING

SPECIAL TAXES WITHIN CITY OF ROSEVILLE VILLAGES WEST COMMUNITY FACILITIES DISTRICT NO. 1 (PUBLIC FACILITIES)
WHEREAS, on August 19, 2026, this City Council (the “City Council”) of the City of Roseville (the “City”), adopted a resolution stating its intention to establish “City of Roseville Villages West Community Facilities District No. 1 (Public Facilities)” (the “CFD”) and Improvement Area No. 1 therein, and “City of Roseville Villages West Community Facilities District No. 1 (Public Facilities) (Future Annexation Area)” (the “Future Annexation Area”) pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, sections 53311, et. seq., of the California Government Code (the “Act”), to finance certain public services and the acquisition and construction of certain facilities; and
WHEREAS, parcels within the Future Annexation Area shall be annexed to the CFD only with the unanimous approval (each, a “Unanimous Approval”) of the owner or owners of each parcel or parcels at the time that parcel or those parcels are annexed to the CFD, without any requirement for further public hearings or additional proceedings; and WHEREAS, in connection with any future annexation, the City may designate a parcel or parcels as an improvement area (each, a “Future Improvement Area”) within the CFD without additional hearings or procedures, and thereafter all proceedings for approval of the appropriations limit, the rate and method of apportionment and manner of collection of special taxes, and the authorization to incur bonded indebtedness for the improvement area, which may be different from other areas of the CFD, shall apply only to the Future Improvement Area; and WHEREAS, notice was published as required by the Act relative to the intention of this City Council to form the CFD and the Future Annexation Area, to provide for certain facilities and services, and to incur bonded indebtedness for the initial boundaries of the CFD; and WHEREAS, this City Council has held noticed public hearings as required by the Act relative to (i) the determination to proceed with the formation of the CFD and the Future Annexation Area, and the rate and method of apportionment of the special tax to be levied within the CFD to finance a portion of the costs of the facilities and services and (ii) the issuance of not to exceed $ $176,000,000 for the CFD, initially allocated as follows: (i) for Improvement Area No. 1, $34,000,000 and (ii) for the portion of the CFD that is not in Improvement Area No. 1, $142,000,000, secured by the special tax levied in the initial boundaries of the CFD (excluding bonds described in Section 53364.2(e) of the California Government Code) for the CFD; and WHEREAS, at said hearing all persons desiring to be heard on all matters pertaining to the formation of the CFD and the Future Annexation Area, and the levy of said special taxes within the CFD were heard, substantial evidence was presented and considered by this City Council and a full and fair hearing was held; and
WHEREAS, subsequent to the hearing, this City Council adopted resolutions entitled “A Resolution of the City Council of the City of Roseville to Form a Community Facilities District, Designate an Improvement Area Therein, Establish a Future Annexation Area, Provide for

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2 Additional Future Improvement Areas Therein, and to Authorize the Levy of a Special Tax Therein to Finance Public Facilities and Public Services in and for such Community Facilities District (the “Resolution of Formation”), “A Resolution Determining Necessity to Incur Bonded Indebtedness of the City Council of the City of Roseville for the City of Roseville Villages West Community Facilities District No. 1 (Public Facilities)” (the “Resolution of Necessity”) and “A Resolution Calling Special Election of the City Council of the City of Roseville Regarding the City of Roseville Villages West Community Facilities District No. 1 (Public Facilities),” which resolutions defined the public facilities and services to be financed by the CFD (the “Facilities” and “Services,” respectively), established the CFD and the Future Annexation Area, authorized the levy of a special tax with the CFD, determined the necessity to incur bonded indebtedness in the CFD and called an election within the CFD on the propositions of incurring indebtedness, levying a special tax, and establishing an appropriations limit within the CFD, respectively; and WHEREAS, on October 7, 2026, a special election was held within the CFD at which the eligible landowner-electors approved such propositions by the two-thirds vote required by the Act.

NOW, THEREFORE, BE IT ORDAINED BY THE CITY COUNCIL OF THE CITY OF ROSEVILLE, as follows:

Section 1. By the passage of this Ordinance, the City Council hereby authorizes and levies special taxes within the CFD (including any parcels in the Future Annexation Area that annex into the CFD) and each Future Improvement Area, if any, pursuant to the Act, at the rate and in accordance with the rate and method of apportionment of special tax for Improvement Area No. 1 of the CFD set forth as an exhibit to the Resolution of Formation or the rate and method of apportionment of special tax for the Future Improvement Area set forth in the Unanimous Approval(s) for such Future Improvement Area (each, a “Rate and Method”), which Resolution of Formation and Unanimous Approval(s) are by this reference incorporated herein. For Future Improvement Areas, a different rate and method may be adopted if the annexed territory is designated as a separate improvement area, as provided in the Resolution of Formation. The special taxes for the payment of Facilities and Services are hereby levied commencing in fiscal year 2027-28 and in each fiscal year thereafter as provided in each applicable Rate and Method.

A special tax shall not be levied to finance the Facilities and Services after the fiscal year identified in the applicable Rate and Method, except that a special tax that was lawfully levied in or before the final tax year and that remains delinquent may be collected in subsequent years.

Section 2. The Chief Financial Officer of the City is hereby authorized and directed each fiscal year to determine the specific special tax rate and amount to be levied for the next ensuing fiscal year for each parcel of real property within the CFD and each Future Improvement Area, if any, in the manner and as provided in the Resolution of Formation.

Section 3. Except as set forth in the Rate and Method, properties or entities of the State, federal or local governments shall be exempt from any levy of the special taxes. In no event shall the special taxes be levied on any parcel within the CFD (including any parcels in the Future Annexation Area that annex into the CFD) or a Future Improvement Area, if any, in excess of the maximum tax specified in the Resolution of Formation and the applicable Rate and Method.

Section 4. All of the collections of the special tax shall be used as provided for in the Act, the applicable Rate and Method and in the Resolution of Formation including, but not limited to, the payment of principal and interest on bonds secured by the special taxes (the “Bonds”), the replenishment of the reserve fund for the Bonds, the payment of the costs of the Facilities and Services, the payment of the costs of the City in administering the CFD (including any parcels in

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3 the Future Annexation Area that annex into the CFD), or a Future Improvement Area, if any, and the costs of collecting and administering the special tax.

Section 5. The special taxes shall be collected in the same manner as ordinary ad valorem taxes are collected and shall have the same lien priority, and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes; provided, however, that this City Council may provide for other appropriate methods of collection by resolutions of this City Council. In addition, the provisions of Section 53356.1 of the Act shall apply to delinquent special tax payments. The Chief Financial Officer of the City is hereby authorized and directed to provide all necessary information to the auditor/tax collector of the County of Placer in order to effect proper billing and collection of the special tax, so that the special tax shall be included on the secured property tax roll of the County of Placer for fiscal year 2026-27 and for each fiscal year thereafter as provided in each applicable Rate and Method.

Section 6. If for any reason any portion of this Ordinance is found to be invalid, or if the special tax is found inapplicable to any particular parcel within the CFD (including any parcels in the Future Annexation Area that annex into the CFD), or a Future Improvement Area, if any, by a court of competent jurisdiction, the balance of this Ordinance and the application of the special tax to the remaining parcels within the CFD or a Future Improvement Area, if any, shall not be affected.

Section 7. The Mayor shall sign this Ordinance and the City Clerk shall cause the same to be published within fifteen (15) days after its passage at least once in a newspaper of general circulation published and circulated in the City.

Section 8. This Ordinance shall take effect 30 days from the date of final passage. * * * * * * * * * * *
The foregoing Ordinance was adopted by the City Council of the City of Roseville on the ______ day of _______, 2026, on the following vote:

AYES: COUNCILMEMBERS:

NOES: COUNCILMEMBERS:

ABSENT: COUNCILMEMBERS:

ABSTAIN: COUNCILMEMBERS:

Mayor
ATTEST:

City Clerk

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VILLAGES WEST CFD NO. 1

HEARING REPORT
Prepared for: Prepared by:

City of Roseville Economic & Planning Systems, Inc.

August 19, 2026
EPS #262046

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Table of Contents

1. Introduction and Summary of Findings 1
Background.....................................................................................................................................................................................1 Purpose of CFD No. 1..................................................................................................................................................................1 Organization of the Report.......................................................................................................................................................2

2. Land Uses 4

3. Authorized Facilities and Estimated Facility Costs 5 Authorized Facilities of the IA No. 1.....................................................................................................................................5 Authorized Services.....................................................................................................................................................................9 Authorized Facilities Estimated Costs.................................................................................................................................9 Development Impact Fee Deferrals .....................................................................................................................................9

4. CFD No. 1 and IA No. 1 Bond Authorization and Maximum Annual Special Tax 10 CFD No. 1 Bond Authorization and Funding Strategy...............................................................................................10 Maximum Annual Special Tax...............................................................................................................................................11 Overall Tax Burden for Single-Family Residential.......................................................................................................15

5. Structure of CFD No. 1 16
Description of CFD No. 1 .......................................................................................................................................................16 CFD No. 1 Funding Program.................................................................................................................................................16 Transition Event for Special Taxes .....................................................................................................................................16 Determining the Maximum Annual Special Tax ...........................................................................................................17 Base Year.......................................................................................................................................................................................17 Annual Tax Escalation Factor ...............................................................................................................................................17 Duration of the Special Tax ...................................................................................................................................................17 Definition of Initial Bonding Period ...................................................................................................................................17 Definition of Annual Facilities Costs .................................................................................................................................18 Transition Event and Maintenance Special Taxes .......................................................................................................20 Definition of Annual Maintenance Costs ........................................................................................................................20 Assignment of Maximum Annual Special Tax................................................................................................................20 Affordable Units.........................................................................................................................................................................22 Transfer of the Assigned Maximum Annual Facilities Special Tax........................................................................22 Conversion of a Tax-Exempt Parcel to a Taxable Parcel ..........................................................................................22 Taxable Parcels Acquired by a Public Agency ...............................................................................................................22 Determination of Parcels Subject to Special Tax .........................................................................................................23 Taxable Welfare Exemption Parcels and Taxable Public Parcels .........................................................................23 Setting the Facilities Special Tax Levy for Taxable Parcels ........................................................................................23

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Setting the Maintenance Special Tax Levy for Taxable Parcels.............................................................................25 Prepayment of the Special Tax Obligation......................................................................................................................26 Interpretation, Application, and Appeal of Special Tax Formula and Procedures .........................................27 Manner of Collection ...............................................................................................................................................................27 Exhibits 28
Exhibit A: Rate, Method of Apportionment, and Manner of Collection of Special Tax Exhibit B: List of Authorized Facilities and Services
List of Tables
Table 1. CFD Parcels and Land Uses ................................................................................................................................4 Table 2. Authorized Facilities Costs (2026 $s).............................................................................................................9 Table 3. Maximum Annual Facilities Special Taxes by
Tax Category for the Base Year of FY 2026-27 ......................................................................................12 Table 4. Assigned Maximum Annual Facilities Special Taxes for Original Parcels for the Base Year of FY 2026-27 ..........................................................................13 Table 5. Maximum Annual Maintenance Special Taxes by
Tax Category for the Base Year of FY 2026-27 ......................................................................................14 Table 6. Overall Tax Burden (FY 2026-27).................................................................................................................15

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Economic & Planning Systems, Inc. 1 Introduction and Summary of Findings

1. Introduction and Summary of Findings
Background
The City of Roseville (City) retained Economic & Planning Systems, Inc. (EPS) to support its efforts to create a Mello-Roos Community Facilities District for a portion of the Sierra Vista Specific Plan development. The proposed Villages West CFD No. 1 (Public Facilities) (“CFD No. 1”) will include the initial CFD boundary, which consists of an approximately 26-acre site located in the northwest portion of the Sierra Vista Specific Plan, and an approximate 148-acre “Future Annexation Area. The initial CFD territory, which will be identified as Improvement Area No. 1 (“IA No. 1”) of CFD No. 1, lies north of Nicole Gee Drive, west of Upland Drive, east of Branston Drive, and south of the Westpark development in the west area of the City of Roseville. The proposed CFD future annexation is located in the northwest portion of the Sierra Vista Specific Plan.

The initial CFD No. 1, including boundary and future annexation areas were originally included in the boundaries of the future annexation areas of the Villages at Sierra Vista CFD No. 1 (Public Facilities).

The objective of establishing a new CFD is to create a land-secured funding mechanism to help fund the construction of authorized facilities of the CFD that then would transition, after a specified period, to help fund authorized services.

The overall area included in CFD No. 1, Including future annexation areas, is approved for approximately 835 dwelling units, approximately 229 low-density residential [LDR] units and 606 medium-density residential [MDR] units. The IA No. 1 boundary includes two large lots (JM-1 and FD-7) consisting of approximately 192 MDR units.

Purpose of CFD No. 1
CFD No. 1 is being formed to fund major road improvements, potable and nonpotable water system improvements, drainage system improvements, wastewater system improvements, solid waste improvements, park and paseo improvements, open space improvements, utilities, and other authorized facilities under the Mello-Roos Act.

Through the transition of the facilities special tax to the maintenance special tax, CFD No. 1 may also fund long-term repair and replacement of authorized facilities once CFD No. 1 bonds have been defeased and other obligations of the CFD No. 1 for authorized facilities have been fulfilled. Once these facilities special tax obligations have been fulfilled, the City has the discretion to levy the maintenance special tax to help fund long-term repair and replacement of such facilities.

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VILLAGES WEST CFD NO. 1 – IMPROVEMENT AREA NO. 1
HEARING REPORT - AUGUST 6, 2026
Economic & Planning Systems, Inc. 2 Introduction and Summary of Findings Villages West CFD No. 1 is authorized to issue the maximum aggregate principal amount of $176,000,000, initially allocated as follows:
(i) for Improvement Area No. 1, $34,000,000 and
(ii) for the portion of the CFD that is not in Improvement Area No. 1, $142,000,000 (future annexation areas of the CFD). The initial bond issuance is anticipated to occur during the 2026-27 fiscal year.

Map 1 shows the proposed boundaries of the IA No. 1.

Organization of the Report
This report consists of these 5 chapters and 2 exhibits:
• Chapter 1 includes this introduction.
• Chapter 2 describes the proposed land uses in the CFD No. 1. • Chapter 3 describes authorized facilities to be funded in the CFD No. 1, the costs, and the cost allocations.
• Chapter 4 describes the maximum CFD No. 1 and IA No. 1 bond authorization and the maximum annual special tax.
• Chapter 5 describes the structure of the CFD No. 1.
• Exhibit A provides the Rate and Method of Apportionment and Manner of Collection of Special Tax (RMA).
• Exhibit B provides the List of Authorized Facilities and Services.

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VILLAGES WEST CFD NO. 1 – IMPROVEMENT AREA NO. 1
HEARING REPORT - AUGUST 6, 2026
Economic & Planning Systems, Inc. 3 Introduction and Summary of Findings Map 1. Villages West CFD No. 1

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Economic & Planning Systems, Inc. 4 Land Uses

2. Land Uses
The City intends to form CFD No. 1 initially over the territory identified as IA No. 1 located in the northeasterly portion of the Sierra Vista Specific Plan, comprising large lots JM-1 and FD-7. Overall, IA No. 1 includes more than 26 acres approved for approximately 192 MDR units. All backbone infrastructure for IA No. 1 has been completed, with landscaping along roadway corridors to be installed later in 2026.

Table 1 shows IA No. 1 land uses within the Project boundary that include approximately 192 MDR units on roughly 26 acres. The future annexation area consists of approximately 148 acres and 643 planned single family residential units.

Table 1. CFD No. 1 Parcels and Land Uses
Planned
Large Lot Number APN Tax Category Acreage Units Density Included in IA No. 1
JM-1 498-010-026-000 MDR 17.00 134 7.88
FD-7 498-020-043-000 MDR 8.99 58 6.45
Totals 25.99 192
Future Annexation Areas
FD-23 498-020-021-000 MDR 17.66 127 7.19
CO-1 499-170-011-000 LDR 7.56 87 11.51
CO-1 499-170-001-000 LDR 9.65 0.00
CO-2 499-170-002-000 LDR 9.90 43 4.34
CO-3 499-170-010-000 LDR 17.31 67 3.87
CO-20 499-170-004-000 MDR 14.03 94 6.70
CO-21 499-170-006-000 MDR 26.35 193 7.32
CO-22 499-170-003-000 LDR 5.86 32 5.46
UR-92 499-010-004-000 40.00 0.00
Future Annexation Areas 148.32 643
Totals 174.31 835
Source: City of Roseville, Baker-Williams Engineering Group, Economic & Planning Systems

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Economic & Planning Systems, Inc. 5 Authorized Facilities and Estimated Facility Costs

3. Authorized Facilities and Estimated
Facility Costs
This chapter describes the authorized facilities eligible to be financed or otherwise funded through CFD No. 1 with the proceeds of CFD No. 1 bonds and pay-as-yougo revenues from special taxes levied under CFD No. 1.

Authorized Facilities of the IA No. 1
CFD No. 1 is authorized to fund certain facilities required to serve the Project.

Authorized facilities are identified in the List of Authorized Facilities and Services (Exhibit B of this report). Authorized facilities are briefly discussed below.

Transportation Improvements
Public roadway improvements designed to meet the needs of the project, including those improvements identified in the project Development Agreement (DA) Sections 3.5.17 and 3.5.18, including but not limited to; Eligible roadway improvements include the following items: acquisition of land and easements; roadway design; project management; geotechnical engineering, testing and observations, bridge crossings and culverts; clearing, grubbing, and demolition; grading, soil import/export, paving (including slurry seal), and decorative/enhanced pavement concrete or pavers; power pole relocations; joint trenches, underground utilities, and undergrounding of existing utilities; dry utilities and appurtenances; curbs, gutters, sidewalks, bike trails (including on- and off-site), park and ride facilities, bus rapid transit improvements, including transfer stations and regional public transit improvements; retaining walls, sound walls, enhanced fencing, and access ramps; street lights, signalization, and traffic signal control systems; bus turnouts; signs and striping; erosion control; median and parkway landscaping and irrigation; entry monumentation; bus shelters; masonry walls; traffic control and agency fees; and other improvements related thereto.

Eligible improvements for the roads listed below also include any and all necessary underground potable and non-potable water, sanitary sewer, and storm drainage system improvements.
• Federico Drive
• Earl Rush Drive
(formerly Federico Drive)
• Fiddyment Road
• Market Street
• Nicole Gee Drive
(formerly Sierra Glen Drive)
• Santucci Boulevard
• Summerfaire Drive
• Silver Spruce Drive
• Sierra Glen Drive
• Upland Drive
• Vista Park Drive
• Vista Grande Boulevard
• Westbrook Boulevard

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VILLAGES WEST CFD NO. 1 – IMPROVEMENT AREA NO. 1
HEARING REPORT - AUGUST 6, 2026
Economic & Planning Systems, Inc. 6 Authorized Facilities and Estimated Facility Costs Potable and Non-Potable Water System Improvements
Authorized facilities include any and all on- and off-site backbone water facilities designed to meet the needs of development of the project. These facilities include potable and non-potable mains, valves, services, and appurtenances; wells; and water treatment and storage facilities, and related improvements, including but not limited to: site clearing, grading, and paving; curbs and gutters; recycled water storage tanks, booster pump stations, and all appurtenances thereto; wells; water treatment; stand-by generator; site lighting, drainage, sanitary sewer, and water service; landscaping and irrigation; access gates and fencing; striping and signage; and the following:
• Water lines in/associated with authorized facility roads. • Recycled water lines in/associated with authorized facility roads. • Well construction or financial contributions thereto on, but not limited to JM-60. • Water Tank Site Improvements (DA Section 3.8.2).
• Recycled Water Storage Tank Facility
• Reimbursement obligation for the Baseline Road 24” water line (DA Section 3.8.3). • CFD obligations for RW tank(s) required by DA Section 3.9.

Drainage System Improvements
Authorized facilities include any and all on- and off-site backbone drainage and storm drainage improvements designed to meet the needs of development of the project.

These facilities include mains, pipelines and appurtenances, outfalls and water quality measures, temporary drainage facilities, detention/retention basins, and drainage pretreatment facilities; drainage ways/channels, pump stations, landscaping, and irrigation; access roads, gates, and fencing; striping and signage; and the following:
• All storm drain lines and facilities in/associated with authorized facility roadways. • Retention, detention, hydro-modification, and other drainage facilities.

Wastewater System Improvements
Authorized facilities include any and all on- and off-site backbone wastewater facilities designed to meet the needs of development of the project. These facilities include pipelines and all appurtenances thereto; manholes; tie-in to existing main line; force mains; lift stations; odor-control facilities; sewer treatment plant improvements and permitting related thereto; and related sewer system improvements, including but not limited to:
• All wastewater facilities in/associated with authorized facility roadways.

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VILLAGES WEST CFD NO. 1 – IMPROVEMENT AREA NO. 1
HEARING REPORT - AUGUST 6, 2026
Economic & Planning Systems, Inc. 7 Authorized Facilities and Estimated Facility Costs Solid Waste Improvements
Authorized facilities include any and all backbone solid waste improvements designed to meet the needs of development of the project. Eligible improvements also include the project’s pro-rata contribution, as described in the project DA, to the Sierra Vista Specific Plan (SVSP) Solid Waste Recycling Center (DA Section 3.26(iii)).

Park, Landscape Corridor, and Paseo Improvements
Authorized facilities include any and all improvements to parks, landscape corridors and paseos located in the project, including but not limited to:
• Construction of Park Sites as identified by the Specific Plan. • Construction of Paseos as identified by the Specific Plan.

Authorized facilities also shall include costs related to the acquisition of the off-site electric substation site; site clearing; grading; street frontage improvements, including curbs, gutters, and paving; and construction of an all-weather access road to the site from the nearest public street or extension of temporary 12kV overhead lines as described in the project DA, including but not limited to:
• SVSP Electric Substation site acquisition, and improvements required by DA Section 3.11.3.
• Temporary overhead 12kV lines to loop SVSP substation to line in WRSP Phase 3 and 4.

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VILLAGES WEST CFD NO. 1 – IMPROVEMENT AREA NO. 1
HEARING REPORT - AUGUST 6, 2026
Economic & Planning Systems, Inc. 8 Authorized Facilities and Estimated Facility Costs Other Public Facilities
Authorized facilities includes any and all public facilities or infrastructure, including the project’s pro-rata contribution to the land acquisition of the off-site fire station site, site clearing, grading, and street frontage improvements including curbs, gutters, and paving, including but not limited to:
• Fire Station site reimbursement obligations in DA Section 3.23.

Development Impact Fees
Authorized facilities include development impact fees paid and not otherwise reimbursed, whether standard City or County fees levied at the time of the issuance of a building permit or required as part of the DA for the property. Fees include, but are not limited to, the South Placer Regional Transportation Authority Tier II Traffic Fee, City of Roseville City Wide Park and Bike Trail Fee, City of Roseville Public Facilities Fee, and Public Benefit Fee (as defined in Section 3.14.3 of the DA for the property).

Formation, Administrative, and Incidental Expenses
In addition to the above facilities, other expenses incidental to the above and authorized by the Mello-Roos Community Facilities Act of 1982, including but not limited to: the cost of planning, permitting, and designing the facilities (including the cost of environmental evaluation, orthophotography, environmental remediation/ mitigation, and preparation of an overarching Operation and Maintenance Plan for the City of Roseville Open Space Preserves); land acquisition and easement payments for the facilities; project management; construction staking; engineering studies and reports; utility relocation and demolition costs incidental to construction of the facilities, wetland/Species mitigation purchase; reimbursements to other areas for infrastructure facilities or planning serving development in the Project; Sierra Vista Specific Plan planning, legal, engineering, technical studies costs related to the facilities and any other expenses incidental to the construction, completion, and inspection of the facilities.

In addition, costs eligible to be financed by CFD No. 1 shall include all costs associated with the formation and ongoing administration of the IA No. 1 and issuance of bonds; determination of the amount of taxes and collection of taxes; inspection, plan check and other costs related to acceptance of the facilities by the City, payment of taxes; and any other costs incurred to carry out the authorized purposes of the IA No. 1.

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VILLAGES WEST CFD NO. 1 – IMPROVEMENT AREA NO. 1
HEARING REPORT - AUGUST 6, 2026
Economic & Planning Systems, Inc. 9 Authorized Facilities and Estimated Facility Costs Authorized Services
The authorized services to be funded from the levy and collection of annual maintenance special taxes are the provision of public services, maintenance and operation related to any facilities authorized to be funded by the Project with a useful life of five or more years, including but not limited to performance by employees of functions and repair activities. Maintenance as used herein includes replacement and the creation and funding of a reserve fund to pay for replacement of such facilities. The maintenance special taxes shall only fund authorized services to the extent that they are in addition to those provided to land within CFD No. 1 prior to the creation of CFD No. 1.

Authorized Facilities Estimated Costs
The Developer has installed all backbone infrastructure for IA No. 1, with landscaping along roadway corridors to be installed later in 2026. The estimated infrastructure costs are estimated to be approximately $18.0 million, as illustrated in Table 2. Costs are shown in 2026 dollars. Note that approximately $11 million in eligible costs are for projects that were completed for Villages at Sierra Vista CFD No. 1 but not reimbursed under that CFD. These costs are eligible for reimbursements under CFD No. 1.

Table 2. Authorized Facilities Costs (2026 $s)
Development Impact Fee Deferrals
In addition to backbone infrastructure and certain fees, CFD No. 1 is authorized to fund deferred impact fees. Through the DA, including any amendments thereto, the developer is entitled to defer certain impact fees. Fees eligible for deferral include the South Placer Regional Transportation Authority (SPRTA) Tier II Traffic Fees, City of Roseville City-Wide Park and Bike Trail Fee, City of Roseville Public Facilities Fee, and Public Benefit Fee (as defined in Section 3.14.3 of the DA for the Project). As described in more detail later in this report, repayment of impact fee deferrals will follow reimbursement for eligible backbone infrastructure.

Item Cost
Nicole Gee Drive $2,936,266
Upland Drive $1,182,009
Landscape Corridors $94,512
Masonry Wall $903,056
Development Impact Fees $1,855,776
Eligible Costs from Previous CFD [1] $11,000,000
Total $17,971,620
Source: JMC Homes
[1] These eligible costs are for projects completed in Villages at Sierra Vista CFD No. 1.

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Economic & Planning Systems, Inc. 10 CFD No. 1 and IA No. 1 Bond Authorization and Maximum Annual Special Tax

4. CFD No. 1 and IA No. 1 Bond Authorization
and Maximum Annual Special Tax
This chapter will discuss the maximum CFD No. 1 and IA No. 1 bond authorization and maximum annual special taxes as proposed by the developer for each taxable land use type. CFD No. 1 will have special taxes for the funding of authorized facilities. These annual facilities special tax will be transitioned to an annual maintenance special tax to fund authorized services of CFD No. 1when authorized facilities obligations of CFD No. 1 have been fulfilled. These special tax programs will be discussed further in Chapter 5 of this report.

CFD No. 1 Bond Authorization and Funding Strategy
The DA authorized the use of CFD No. 1 to fund authorized facilities of CFD No. 1 and outlined a basic structure for the IA No. 1.

The DA identified the following sources of potential funding for authorized facilities of CFD No. 1:
• CFD No. 1 Bonds.
• CFD No. 1 Pay-As-You-Go.
• Owner Equity/Private Financing.

Each funding source is discussed below.

Maximum CFD No. 1 and IA No. 1 Bond Authorization
CFD No. 1 is authorized to issue the maximum aggregate principal amount of $176,000,000, initially allocated as follows: (i) for Improvement Area No. 1, $34,000,000 and (ii) for the portion of the CFD that is not in Improvement Area No. 1, $142,000,000 (future annexations areas of the CFD). The property owner is anticipated to ask the City to sell the first series of bonds during the 2026-27 fiscal year. Depending on market conditions and the structure of the first series of IA No. 1 bonds, subsequent series of IA No. 1 bonds may be issued in multiple sales following the first IA No. 1 bond sale.

CFD No. 1 Pay-As-You-Go
Special taxes levied and not needed to fund CFD No. 1 bond debt service or City administration of the CFD No. 1 may be used for pay-as-you-go expenditures for authorized CFD No. 1 facilities not reimbursed with CFD No. 1 bond proceeds. As memorialized in the DA, the City has agreed to provide pay-as-you-go funding to the developer for the period identified in the Acquisition Agreement.

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VILLAGES WEST CFD NO. 1 – IMPROVEMENT AREA NO. 1
HEARING REPORT - AUGUST 6, 2026
Economic & Planning Systems, Inc. 11 CFD No. 1 and IA No. 1 Bond Authorization and Maximum Annual Special Tax Following developer use of CFD No. 1 pay-as-you-go revenues, the City reserves the right to continue the special tax levy to pay the development impact fee deferral on a pay-as-you-go basis. The City also has discretion to reimburse deferred fees through anCFD No. 1 bond sale in addition to pay-as-you-go revenues.

Owner Equity/Private Financing
To the extent there are any shortfalls in the funding sources for authorized facilities, owner equity or private financing will be used to fund the construction of such facilities.

Maximum Annual Special Tax
A facilities special tax will be assigned to taxable parcels at formation of CFD No. 1.

This facilities special tax initially will be used to fund the costs of authorized facilities (as defined in the previous chapter). Once all special tax obligations to fund facilities have been completed, the maintenance special tax will be assigned to taxable parcels for the City’s use for long-term repair and replacement of authorized facilities. The CFD No. 1 RMA for IA No. 1 includes the following two special taxes:
• Facilities Special Tax.
• Maintenance Special Tax.

The facilities special tax will be assigned and collected before the “transition event” for the special tax programs. Following the transition event, the facilities special tax will no longer be assigned to taxable parcels and will be replaced by the maintenance special tax. The transition event is discussed in detail in the following chapter.

Each special tax program is discussed below.

Facilities Special Tax
The developer provided the City with recommended maximum annual special taxes for various land use categories, based on market conditions and the range of maximum annual special tax rates in neighboring City areas. Table 3, which is Attachment 2 of the RMA, shows the maximum annual special tax rates for the following tax categories:
• LDR.
• MDR.
• Medium-density affordable—middle.
• HDR.
• High-density affordable—low.
• High-density affordable—very low.
• Nonresidential.

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VILLAGES WEST CFD NO. 1 – IMPROVEMENT AREA NO. 1
HEARING REPORT - AUGUST 6, 2026
Economic & Planning Systems, Inc. 12 CFD No. 1 and IA No. 1 Bond Authorization and Maximum Annual Special Tax Table 3 shows the maximum annual special tax per tax category in the base year of Fiscal Year (FY) 2026-27. The maximum annual special tax for LDR units is $3,500.

The maximum annual special tax for MDR units is $2,500. Finally, Table 4, which is Attachment 3 of the RMA, shows the maximum annual special tax for each original IA No. 1 parcel in the base year.

Table 3. CFD No. 1 – IA No. 1 Maximum Annual Facilities Special Taxes by Tax Category for the Base Year of FY 2026-27
Before After
Transition Transition
Event Event
Expected Land Uses (Tax Category) [1]
Residential Uses per Unit per Unit
Low Density Residential (LDR) [2] $3,500 $0
Medium Density Residential (MDR) $2,500 $0
High Density Residential (HDR)
High Density Residential (HDR) For-Sale [3] $0 $0
High Density Residential (HDR) For-Rent [3] $0 $0
Affordable Medium Density Residential $1,250 $0
Affordable High Density Residential [4] $0 $0
Very Low Affordable High Density Residential [2] $0 $0
Nonresidential Uses [4] per Taxable Acre per Taxable Acre Mixed Use (MU) [4] $0 $0
Business Professional (BP) [4] $0 $0
Community Commercial (CC) [4] $0 $0
Undeveloped Property $18,469 $0
Source: Economic & Planning Systems
[1] This amount is subject to increase by the Tax Escalation Factor in each Fiscal Year following the Base Year as described in the RMA.
[2] There are no LDR parcels included in this original CFD formation. Maximum Facilities Special Taxes will be established for LDR uses with each new CFD annexation or Improvement Area annexation. [3] If a LDR or MDR is rezoned to a use with an identified Special Tax $0 in this attachment, the Special Tax would be assigned using the provisions of Section 4 of this RMA. [4] If a Low Density Residential, Medium Density Residential or Affordable Medium Density Residential Parcel with a Special Tax is rezoned to a use with an identified Special Tax of $0 in this attachment, the Special Tax would be assigned to the Parcel using the provisions of Section 4 of this RMA.

Facilities Special Tax per Unit/Taxable Acre

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VILLAGES WEST CFD NO. 1 – IMPROVEMENT AREA NO. 1
HEARING REPORT - AUGUST 6, 2026
Economic & Planning Systems, Inc. 13 CFD No. 1 and IA No. 1 Bond Authorization and Maximum Annual Special Tax Table 4. Assigned Maximum Annual Facilities Special Taxes for Original IA No. 1 Parcels for the Base Year of FY 2026-27 Assigned Assigned Assigned
Planned Maximum Annual Maximum Annual Maximum Annual
Large Lot Tax Planned Units per Facilities Special Facilities Special Facilities Special Number [1] Original Parcel(s) Category Acres Units Acre Tax per Unit Tax per Taxable Acre Tax per Village [2][3] [2][3] [2][3]
JM-1 498-010-026-000 MDR 17.00 134 7.88 $2,500 $0 $335,000 FD-7 498-020-043-000 MDR 8.99 58 6.45 $2,500 $0 $145,000 Totals 25.99 192 7.39 $480,000
Source: Economic & Planning Systems
[1] Indicates the village identifier assigned by the City in the Sierra Vista Specific Plan. [2] This amount is subject to increase by the Tax Escalation Factor in each Fiscal Year following the Base Year as described in the RMA. [3] If amended to include Annexation Parcels, the Maximum Annual Facilities Special Tax for Annexation Parcels would also be subject to the Tax Escalation Factor.

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Roseville City CouncilOctober 7, 2026

Roseville City Council
October 7, 2026