Item 12 - Fiscal Year 2021- 22 Community Facilities Districts (CFD) Tax Administration (PDF-4037 KB)

Susana Alcala Wood, City Attorney Jorge Oseguera, City Auditor Mindy Cuppy, City Clerk Howard Chan, City Manager John Colville, City Treasurer City Council Report
915 I Street, 1st Floor
Sacramento, CA 95814
www.cityofsacramento.org

File ID: 2021-01312 January 4, 2022 Consent Item 12

Title: Fiscal Year 2021/22 Community Facilities Districts (CFD) Tax Administration Report

Location: Citywide

Recommendation: Receive and file the Fiscal Year (FY) 2021/22 Community Facilities Districts (CFD) Tax Administration Report.

Contact: Eric Frederick, Senior Development Project Manager, (916) 808-5129, [email protected]
; Sheri Smith, Special Districts Manager, (916) 808-7204 [email protected], Department of Finance

Presenter: None.

Attachments:
1-Description/Analysis
2-Fiscal Year 2021/22 CFD Tax Administration Report

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File ID: 2021-01312 Consent Item 12
January 4, 2022
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City of Sacramento

Description/Analysis

Issue Detail: The City is the administrator of Community Facilities Districts (CFDs) located throughout the City which provide for public services, operations, and the maintenance of public facilities. The attached FY2021/22 CFD Tax Administration Report (Annual Report) presents financial information for all CFDs for FY2021/22, as well as certain annual CFD reporting information required under California Government Code Section 50075.3 (SB 165 Reporting Requirements) for FY2020/21.

Policy Considerations: Filing the Annual Report will satisfy the SB 165 Reporting Requirements for special taxes levied and collected for FY2020/21.

Economic Impacts: Not applicable.

Environmental Considerations:

California Environmental Quality Act (CEQA): Under the CEQA Guidelines, the filing of annual tax administration reports for community facilities districts does not constitute a project and is therefore exempt from review (14 Cal. Code Regs. § 15378(b)(2)).

Sustainability: Not applicable.

Commission/Committee Action: None.

Rationale for Recommendation: The SB 165 Reporting Requirements require that, at least once a year, a report be filed with the City Council setting forth the following information:

a. The amount of special taxes that have been collected and expended. b. The status of any project required or authorized to be funded by the special taxes.

This information is included in the attached Annual Report for all CFDs administered by the City that levied a special tax in FY2020/21.

Financial Considerations: There are no financial impacts to any City funds.

Local Business Enterprise (LBE): Not applicable.

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Fiscal Year 2021/22
CFD Tax Administration Report
Dated December 22, 2021
Received and Filed by the Sacramento City Council at its Meeting on January 4, 2022

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Fiscal Year 2021/22 CFD Tax Administration Report
TABLE OF CONTENTS
Section Page
I. Introduction ............................................................................................................................................ 1 II. Senate Bill 165 Reporting Requirements .............................................................................................. 2 III. Citywide CFDs ....................................................................................................................................... 5 Neighborhood Park Maintenance CFD No. 2002‐02 ...................................................................... 5 IV. Council District 1 CFDs ......................................................................................................................... 8 Natomas Crossing CFD No. 2013‐01 (Youth Services) .................................................................... 8 Neighborhood Alley Maintenance CFD No. 2003‐04 ................................................................... 11 North Natomas CFD No
. 3 ............................................................................................................. 13 North Natomas Neighborhood Landscaping CFD No. 99‐02 ........................................................ 16 North Natomas TMA CFD No. 99‐01 ............................................................................................. 19 Sacramento Maintenance CFD No. 2014‐04 Annexations #2 – Natomas Meadows and Annexation #10 – Natomas Meadows East .................................................................................. 23 Sacramento Services CFD No. 2018‐05 – Tax Zone #1 Northlake ................................................ 27 V.

Council District 2 CFDs ........................................................................................................................ 31 Del Paso Nuevo Landscaping CFD No. 2006‐06 ............................................................................ 31 Sacramento Maintenance CFD No. 2014‐04 Annexation #6 – Church Street Station ................ 34 VI. Council District 3 CFDs ....................................................................................................................... 37 McKinley Village CFD No . 2014‐03 (Services) ............................................................................... 37 Parkebridge Maintenance CFD No. 2014‐07 ................................................................................ 39 Sacramento Maintenance CFD No. 2014‐04 – Railyards.............................................................. 42 Sacramento Maintenance CFD No. 2014‐04 Annexation #7 – Sutter Park ................................. 46 Township 9 CFD No. 2012‐06 ........................................................................................................ 48 VII. Council District 4 CFDs ...................................................................................................................... 51 The Creamery CFD No
. 2014‐08 .................................................................................................... 51 Northwest Land Park CFD No. 2013‐02 (Services) ....................................................................... 53 Willowcreek Landscaping CFD No. 98‐04 ..................................................................................... 56 Sacramento Maintenance CFD No. 2014‐04 Annexation #9 – The Cove ..................................... 59 VIII. Council District 5 CFDs ..................................................................................................................... 62 Curtis Park Village CFD No . 2013‐03 (Services) ............................................................................ 62 Sacramento Maintenance CFD No. 2014‐04 Annexation #5 – Crocker Village ........................... 65 IX. Council District 6 CFDs ........................................................................................................................ 68 Redding Avenue Landscaping CFD No. 2010‐04 ........................................................................... 68

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X. Council District 7 CFDs ......................................................................................................................... 71 Sacramento Maintenance CFD No. 2014‐04 Annexation #1 – Delta Shores ............................... 71 XI. Council District 8 CFDs ........................................................................................................................ 74 Sacramento Maintenance CFD No. 2014‐04 Annexation #3 – Calistoga ..................................... 74 Sacramento Maintenance CFD No. 2014‐04 Annexation #4 – Shasta 10 .................................... 77 Sacrament
o Maintenance CFD No. 2014‐04 Annexation #8 – Bruceville Terrace ...................... 80

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I. Introduction
FY2021/22 CFD Tax Administration Report Page 1

I. Introduction
The California State Legislature approved the Mello‐Roos Community Facilities Act of 1982 (the “Act”) that allows special taxes to be levied within a defined geographic area if approved by two‐thirds of the qualified electors in that area. These areas, each known as a community facilities district (“CFD” or “district”), can generate funding for a wide ran ge of facilities and services. As specified in the Act, eligible services include the maintenance of parks, roadways, landscaped areas, street lighting, drainage basins, and other public facilities. To pay for these services, special taxes are allocated to properties located in the CFD in any reason able manner other than on an ad valorem basis.

The City of Sacramento (“City”) is the administrator of CFDs located throughout the City that provide for public services, operations, and/or the maintenance of public facilities. For each district, this CFD Tax Administration Report presents information required to be re ported annually as set forth in Senate Bill 165, the Local Agency Special Tax and Bond Accountability Act. In addition, this report summarizes the Fiscal Year (“FY”) 2021/22 special tax requirements and actual tax levies of each CFD.

Special taxes are levied pursuant to each district’s unique Rate and Method of Apportionment of Special Ta
x (“RMA”) approved by City Council when the CFD is formed. These RMAs are on file with the Infrastructure Finance division of the Finance Department, along with a full list of authorized services for each CFD.

The remainder of this report is organized into the following sections:

 Section II provides the City
’s annual reporting requirements under Senate Bill 165.  Section III through Section XI present the FY2021/22 financial information for all CFDs in the City based on the location of the district.

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II. Senate Bill 165 Reporting Requirements
FY2021/22 CFD Tax Administration Report Page 2

II. Senate Bill 165 Reporting Requirements
California Senate Bill 165 was approved on September 18, 2000 and enacted the “Local Agency Special Tax and Bond Accountability Act,” requiring that local agencies demonstrate to the voters that special taxes and bond proceeds are being spent on the facilities and services for which they were intended. As part of that, the California Legislature ad ded Section 50075.3 to the California Government Code, setting forth annual reporting requirements related to the special taxes collected by a public agency. Pursuant to Section 50075.3, at least once a year the “chief fiscal officer” of the City will file a rep ort with City Council setting forth the following information:

a. The amount of special taxes that have been collected and expended b. The status of any project required or authorized to be funded by the special taxes

For all CFDs included in this report that levied a special tax in FY2020/21, the information required under California Government Code Section 50075.3 is provided in the tables below.

Table II‐1
Senate Bill 165 Reporting Requirements for Year Ended June 30, 2021 CFD Name
Council
District
Special Taxes
Collected*
Special Taxes
Expended Status of Pr
ojects
Neighborhood Park Maintenance
CFD No. 2002‐02 Citywide $1,780,880 $1,725,788 Ongoing Maintenance Only
Natomas Crossing
CFD No. 2013‐01 (Youth Services) 1 $7,219 $0 No projects Neighborhood Alley Maintenance
CFD No. 2003‐04 1 $2,863 $120 Ongoing
Maintenance Only
North Natomas
CFD No. 3 1 $2,481,866 $2,564,620
See Table II‐2
Below; Ongoing
Maintenance
North Natomas
Neighborhood Landscaping
CFD No. 99‐02
1 $452,783 $590,264 Ongoing
Maintenance Only
North Natomas TMA
CFD No. 99‐01 (Transportation and
Air Quality Services)
1 $1,546,179 $830,323 Ongoing Operating
Costs Only
Sacramento Maintenance
CFD No. 2014‐04 – Annexation #2
Natomas Meadows

1 $83,431 $25,761 Ongoing
Maintenance Only
Del Paso Nuevo Landscaping
CFD No. 2006‐06 2 $27,419 $11,866 Ongoing
Maintenance Only

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II. Senate Bill 165 Reporting Requirements
FY2021/22 CFD Tax Administration Report Page 3

CFD Name
Council
District
Special Taxes
Collected*
Special Taxes
Expended Status of Projects
Sacramento Maintenance
CFD No. 2014‐04 – Annexation #6
Church Street Station
2 $25,946 $3,492 Ongoing
Maintenance Only
McKinley Village
CFD No. 2014‐03 (Services) 3 $0 $0 No projects
Parkebridge Maintenance
CFD No. 2014‐07 3 $66,545 $34,806 No projects
Sacramento Maintenance
CFD No. 2014‐04 – Railyards 3 $135,998 $87,247 Ongoing Maintenance Only
Township 9
CFD No. 2012‐06 3 $43,964 $6,484 Ongoing
Maintenance Only
The Creamery
CFD No. 2014‐08 4 $0 $0 No projects
Northwest Land Park
CFD No. 2013‐02 (Services) 4 $121,277 $32,071 Ongoing Maintenance Only
Sacramento Maintenance
CFD No. 2014‐04 – Annexation #9
The Cove
4 $10,474 $0 Ongoing
Maintenance Only
Willowcreek Landscaping
CFD No. 98‐04 4 $100,478 $152,596 Ongoing
Maintenance Only
Curtis Park Village
CFD No. 2013‐03 (Services) 5 $11,485 $3,270 Ongoing Maintenance Only
Sacramento Maintenance
CFD No. 2014‐04 – Annexation #5
Crocker Village
5 $0 $0 No projects
Redding Avenue Landscaping
CFD No. 2010‐04 6 $9,552 $8,312 Ongoing
Maintenance Only
Sacramento Maintenance
CFD No. 2014‐04 – Annexation #1
Delta Shores
7 $223,063 $73,732 Ongoing
Maintenance Only
Sacramento Maintenance
CFD No. 2014‐04 – Annexation #3
Calistoga
8 $17,269 $9,860 Ongoing
Maintenance Only
Sacramento Maintenance
CFD No. 2014‐04 – Annexation #4
Shasta 10
8 $20,604 $0 Ongoing
Maintenance Only
*Includes interest collected for the year ended June 30, 2021.

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II. Senate Bill 165 Reporting Requirements
FY2021/22 CFD Tax Administration Report Page 4

Table II‐2
CFD No. 3 Project Status
Project Number and Name
Appropriated
Amount to Date
Expended
Amount to Date
Project
Status
I06013190 – Fleet‐Parks &
Recreation $97,000 $97,000 Closed
L19140204 – North Natomas
Regional Park Art Landscaping $7,500 $7,500 Closed
L19140413 – NNCCAC New Market $276,041 $220,958 Open L19140415 – NNCCAC
Construction $524,000 $524,000 Open
L19152300 – Regency Park
Landscaping Improvements $271,234 $271,233 Closed
L19706046 – Park Sidewalk
Repair $60,995 $59,982 Open
L19921000 – Art in Public Places,
Planning Area 10 $6,700 $0 Open
T15155000 – New Market Drive
Median Landscaping $473,919 $473,918 Closed
T15215100 – Natomas Multi‐Use
Trail $300,000 $271,806 Closed

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III. Citywide CFDs
FY2021/22 CFD Tax Administration Report Page 5
III. Citywide CFDs
Neighborhood Park Maintenance CFD No. 2002‐02
Background
City Council adopted Resolution No. 2002‐446 on June 25, 2002, thereby establishing the Neighborhood Park Maintenance CFD No. 2002‐02 (“CFD No. 2002‐02”) to fund the maintenance of landscaping, recrea tion facilities, and other improvements within neighborhood parks throu ghout the City. The initial boundaries of CFD No. 2002‐02 consisted of the 6.0‐acre Elder Creek Unit 2 Subdivision in Council District 6, and a successful landowner election authorized the levy of a Mello‐Roos special tax on all taxable property pursuant to the RMA.

As of the date of this report, there have been 118 annexations to CFD No. 2002‐02. Most ne
w residential development in the City will ann ex to this CFD to meet conditions place d on their development project to mitigate the impacts on City parks.

FY2021/22 Special Tax Requirement
Pursuant to the RMA, the special tax requirement is the amount needed in any fiscal year to pay for authorized services, administrative expenses of the CFD, and any amounts needed to cure special tax delinquenc ies. For FY2021/22 the special tax requirement is $1,855,144, which is summarized in Table III‐1.

Table III‐1
CFD No. 2002‐02 FY2021/22 Special Tax Requirement
Park Maintenance Services $1,809,074
Administration
Infrastructure Finance $31,878
Accounting (incl. County Charge) $14,095
Subtotal Administration $45,973
Total FY2021/22 Special Tax Requirement $1,854,144

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III. Citywide CFDs
FY2021/22 CFD Tax Administration Report Page 6

FY2021/22 Special Tax Levy Summary
The special tax was levied at the maximum amount in FY2021/22 and is expected to produce $1,854,144 in special tax revenues, which is equal to the special tax requirement. Table III‐2 details the FY2021/22 special tax levy on all land use categories in CFD No. 2002‐02.

Table III‐2
CFD No. 2002‐02 FY2021/22 Special Tax Lev
y Summary

Boundary Map
A map showing all parcels located in CFD No. 2002‐02 is shown on the following page. Because of the large number of parcels located throughout the City that are included in this district, it is not possible to clearly show the exact boundaries in this report. Information regarding the current bo undaries of CFD No. 2002‐02 can be obtained directly from the Infrastructure Finance division of the Finance Department.

FY 2021/22
Tax
Land Use Category Revenue
Developed Parcels
Single Family/Condo/Twnhm/Duplex/Halfplex/Tri-plex 19,946 Units $75.24 per Unit $75.22 per Unit $1,500,339.24 Multi-Family/Mixed Use/Mobile Home Park 8,063 Units $43.88 per Unit $43.88 per Unit $353,805.04 Total Fiscal Year 2021/22 Special Tax Levy: $1,854,144.28 FY 2021/22 FY 2021/22
Maximum Actual
Development Units Special Tax Special Tax

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III. Citywide CFDs
FY2021/22 CFD Tax Administration Report Page 7

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IV. Council District 1 CFDs
FY2021/22 CFD Tax Administration Report Page 8

IV. Council District 1 CFDs
Natomas Crossing CFD No. 2013‐01 (Youth Services)
City Council adopted Resolution No. 2013‐0360 on November 5, 2013, thereby establishing the Natomas Crossing Youth Services CFD No. 2013‐01 (“CFD No. 2013‐01”) to fund certain youth and cultural programs and library services in North Natomas. The boundaries of CFD No. 2013‐ 01 encompass approximately 294 acres located over the ent ire Natomas Crossing development project. A successful landowner election authorized the levy of a Mello‐Roos special tax on all taxable property in the CFD pursuant to its RMA.

FY2021/22 Special Tax Requirement
Pursuant to the RMA, the special tax requirement is the amount needed in any fiscal year to pay for authorized services, administrative expenses of the CFD, and any amounts needed to cure special tax delinquencies. For FY2021/22 the special tax requirement is $476, which is summarized in Table IV‐1.

Table IV‐1
CFD No. 2013‐01 FY2021/22 Special Tax Requirement

Administration
Infrastructure Finance $476
Accounting (incl. County Charge) $0
Subtotal Administration $476

Total FY2021/22 Special Tax Requirement $476

FY2021/22 Special Tax Levy
The special tax was levied at the maximum amount in FY2021/22 and is expected to produce $7,291 in special tax revenues, which is $6,815 more than the special tax requirement of $476.

The excess revenues will be used to fund a contingency. Table IV‐2 details the FY2021/22 special tax levy on all land use categories in CF D No. 2013‐01.

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IV. Council District 1 CFDs
FY2021/22 CFD Tax Administration Report Page 9

Table IV‐2
CFD No. 2013‐01 FY2021/22 Special Tax Levy Summary

Boundary Map
A map showing the boundaries of CFD No. 2013‐01 is provided on the following page.

FY 2021/22
Special Tax
Land Use Category Revenue
Developed Non-Residential Parcels
Nonresidential Building 540,582 Square Feet $0.0135 per Sq. Ft. $0.0135 per Sq. Ft. $7,291.38 Mixed-Use Building 0 Square Feet $0.0135 per Sq. Ft. $0.0135 per Sq. Ft. $0.00 Total Fiscal Year 2020/21 Special Tax Levy: $7,291.38
Development Units Special Tax Special Tax
FY 2021/22 FY 2021/22
Maximum Actual

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IV. Council District 1 CFDs
FY2021/22 CFD Tax Administration Report Page 10

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IV. Council District 1 CFDs
FY2021/22 CFD Tax Administration Report Page 11

Neighborhood Alley Maintenance CFD No. 2003‐04

Background
City Council adopted Resolution No. 2003‐663 on September 23, 2003, thereby establishing the Neighborhood Alley Maintenance CFD No. 2003‐04 (“CFD No. 2003‐04”) to fund alley maintenance services. The boundaries of the CFD encompass approximately 12 acres located in the Regency Park subdivision in North Natomas. A successful landowner election aut horized the levy of a Mello‐Roos special tax on all taxable property in the CFD pursuant to its RMA.

At the time of CFD formation, it was envisioned that future developments with alley maintenance requirements would annex to the CFD. As of the date of this report, there have been no add
itional annexations to the CFD and none are anticipated in the future.

FY2021/22 Special Tax Requirement
Pursuant to the RMA, the special tax requirement is the amount needed in any fiscal year to pay for authorized alley maintenance and accruals for periodic alley maintenance costs, administrative expenses of the CFD, and any amounts needed to cure special tax delinquencies.

Alley maintenance costs are anticipated to occur in periodic intervals, and theref ore the special tax is levied each year to accumulate funds for this periodic maintenance. For FY2021/22 the special tax requirement is $2,839, which is summarized in Table IV‐3.

Table IV‐3
CFD No. 2003‐04 FY2021/22 Special Tax Requirement

Accruals for Alley Maintenance $2,471

Administration
Infrastructure Finance $235
Accounting (incl. County Charge) $133
Subtotal Administration $368

Total FY2021/22 Special Tax Requirement $2,839

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IV. Council District 1 CFDs
FY2021/22 CFD Tax Administration Report Page 12

FY2021/22 Special Tax Levy Summary
The special tax was levied at approximately 40.9% of the maximum amount to meet the special tax requirement of $2,839. Table IV‐4 details the FY2021/22 special tax levy in CFD No. 2003‐04.

Table IV‐4
CFD No. 2003‐04 FY2021/22 Special Tax Levy Summary

Boundary Map
A map showing the boundaries of CFD No. 2003‐04 is provided below.

FY 2021/22
Special Tax
Land Use Category Revenue
Developed Residential Parcels 90 Units $77.13 per Unit $31.54 per Unit $2,838.60 Total Fiscal Year 2021/22 Special Tax Levy: $2,838.60
Development Units Special Tax Special Tax
FY 2021/22 FY 2021/22
Maximum Actual

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IV. Council District 1 CFDs
FY2021/22 CFD Tax Administration Report Page 13

North Natomas CFD No. 3

Background
City Council adopted Resolution No. 98‐259 on June 9, 1998, thereby establishing the North Natomas CFD No. 3 (“CFD No. 3”) to fund maintenance of parks, landscape corridors, and open space facilities unique to North Natomas or above City standards. The boundaries of CFD No. 3 encompass approximately 6,900 acres located in the North Natomas Community Plan Area. A successful landowner electio
n authorized the levy of a Mello‐Roos special tax on all taxable property in the CFD pursuant to its RMA.

FY2021/22 Special Tax Requirement
Pursuant to the RMA, the special tax requirement is the amount needed in any fiscal year to pay for authorized services, landscape capital projects, administrative expenses of the CFD, and any amounts needed to cure special tax delinquencies. For FY2021/22 the special tax requirement is $2,666,811, which is summarized in Table IV‐5.

Table IV‐5
CFD No. 3 FY2021/
22 Special Tax Requirement

Authorized Services
Drainage Operations $300,000
Streetscapes Maintenance $615,000
Park Maintenance $1,552,000
Youth Services
Aquatic Center Maintenance
$25,000
120,000
Subtotal Authorized Services $2,612,000

Administration
Infrastructure Finance $40,233
Accounting (incl. County Charge) $14,578
Subtotal Administration $54,811

Total FY2021/22 Special Tax Requirement $2,666,811

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IV. Council District 1 CFDs
FY2021/22 CFD Tax Administration Report Page 14

FY2021/22 Special Tax Levy Summary
The special tax was levied at the maximum amount in FY2021/22 and is expected to produce $2,539,969 in special tax revenues, which is $82,671 less than the special tax requirement of $2,666,811. This shortfall will be paid by available fund balance. Table IV‐6 details the FY2021/22 special tax levy on all lan d use categories in CFD No. 3.

Table IV‐6
CFD No. 3 FY2021/22 Special Tax Levy Summary

Boundary Map
A map showing the boundaries of CFD No. 3 is provided on the following page.

FY 2021/22
Special Tax
Land Use Category Revenue
Developed Parcels
Detached Residential Unit 18,197 Units $92.11 per Unit $92.10 per Unit $1,675,943.70 Duplex/Condominium 2,064 Units $56.67 per Unit $56.66 per Unit $116,946.24 Other Residential/Non-Residential 1,043.71 Acres $646.42 per Acre $646.42 per Acre $674,672.68 Sports Complex 83.37 Acres $371.86 per Acre $371.86 per Acre $31,002.02 Large Lot Parcels
Residential/Non-Residential/Sports Complex 292.22 Acres $141.69 per Acre $141.68 per Acre $41,404.80 Total Fiscal Year 2021/22 Special Tax Levy: $2,539,969.44 Maximum Actual
Development Units Special Tax Special Tax
FY 2021/22 FY 2021/22

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IV. Council District 1 CFDs
FY2021/22 CFD Tax Administration Report Page 15

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IV. Council District 1 CFDs
FY2021/22 CFD Tax Administration Report Page 16

North Natomas Neighborhood Landscaping CFD No. 99‐02

Background
City Council adopted Resolution No. 99‐372 on June 29, 1999, thereby establishing the North Natomas Neighborhood Landscaping CFD No. 99‐02 (“CFD No. 99‐02”). The district was originally comprised of three tax zones: Tax Zone A (Natomas Park), Tax Zone B (Natomas Crossing), and Tax Zone C (Gateway North). A successful lan downer election authorized the levy of a Mello‐Roos special tax on all taxable property in the CFD pursuant to its RMA. There have been 13 annexations to CFD No. 99‐02 since its formation and eight additional tax zones have been created. The separate tax zones are needed to provide for varying le vels of landscape maintenance needs in the different subdivisions.

The purpose of CFD No. 99‐02 is to fund landscape maintenance for certain subdivisions in North Natomas that do not have such maintenance funding provided through a homeowner’s association. It also provides drainage maintenance services for certain subdivisions that require a lake mana
gement plan that is not provided through a homeowner’s association.

FY2021/22 Special Tax Requirement
Pursuant to the RMA, the special tax requirement is the amount needed in any fiscal year to pay for authorized services, administrative expenses of the CFD, and any amounts needed to cure special tax delinquencies. For FY2021/22 the special tax requirement is $608,473, which is summarized in Table IV‐7.

Table IV‐7
CFD No. 99‐02 FY2021/
22 Special Tax Requirement
Authorized Services
Drainage Operations $0
Streetscapes Maintenance $579,880
Subtotal Authorized Services $579,880

Administration
Infrastructure Finance $18,975
Accounting (incl. County Charge) $9,618
Subtotal Administration $28,593

Total FY2021/22 Special Tax Requirement $608,473

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IV. Council District 1 CFDs
FY2021/22 CFD Tax Administration Report Page 17

FY2021/22 Special Tax Levy Summary

In all but two Tax Zones, the actual special tax needed to pay for authorized services was less than the authorized maximum special tax. The total FY2021/22 tax levy of $485,236 is $123,237 less than the special tax requirement of $608,473. This shortfall will be paid by available fund balance. Table IV‐8 details the FY2021/22 special tax levy on all taxing categories, d elineated by Tax Zone, in CFD No. 99‐02.

Table IV‐8
CFD No. 99‐02 FY2021/22 Special Tax Levy Summary 1

1 Only land use categories with non‐zero maximum tax rates are shown.

FY 2021/22
Special Tax
Revenue
Developed (Landscape Maintenance) 5,668 Units $62.21 per Unit $35.00 per Unit $198,380.00 Undeveloped 0.00 Acres $337.73 per Acre $0.00 per Acre $0.00 Total Tax Zone A $198,380.00
Developed (Landscape Maintenance) 448 Units $79.99 per Unit $77.00 per Unit $34,496.00 Total Tax Zone B $34,496.00
Developed (Landscape Maintenance) 0 Units $106.65 per Unit $0.00 per Unit $0.00 Developed (Drainage Maintenance) 0 Units $266.63 per Unit $0.00 per Unit $0.00 Total Tax Zone C $0.00
Developed (Landscape Maintenance) 0 Units $119.64 per Unit $0.00 per Unit $0.00 Developed (Drainage Maintenance) 0 Units $68.37 per Unit $0.00 per Unit $0.00 Developed (Landscape Maintenance) 324 Units $131.47 per Unit $131.46 per Unit $42,593.04 Total Tax Zone E $42,593.04
Developed (Landscape Maintenance) 2,450 Units $32.87 per Unit $23.00 per Unit $56,350.00 Total Tax Zone F $56,350.00
Developed (Landscape Maintenance) 0 Units $173.82 per Unit $0.00 per Unit $0.00 Total Tax Zone G $0.00
Developed (Landscape Maintenance) 704 Units $83.96 per Unit $57.00 per Unit $40,128.00 Total Tax Zone H $40,128.00
Developed (Landscape Maintenance) 490 Units $17.10 per Unit $17.10 per Unit $8,379.00 Total Tax Zone I $8,379.00
Developed (Landscape Maintenance) 1,066 Units $113.99 per Unit $60.00 per Unit $63,960.00 Total Tax Zone J $63,960.00
Developed (Landscape Maintenance) 1,950 Units $56.26 per Unit $21.00 per Unit $40,950.00 Developed (Drainage Maintenance) 0 Units $94.21 per Unit $0.00 per Unit $0.00 Total Tax Zone K $40,950.00
Tax Zone K
Tax Zone J
Tax Z one I
Tax Zone H
Tax Z one G
Tax Zone F
Tax Zone E
Tax Zone D
Tax Zone C
Tax Zone B
FY 2021/22 FY 2021/22
Maximum Actual
Taxing Category Development Units Special Tax Special Tax Tax Zone A

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IV. Council District 1 CFDs
FY2021/22 CFD Tax Administration Report Page 18

CFD No. 99‐02 Boundary Map
A map showing the boundaries of CFD No. 99‐02 and its Tax Zones is provided below:

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IV. Council District 1 CFDs
FY2021/22 CFD Tax Administration Report Page 19

North Natomas TMA CFD No. 99‐01

Background
City Council adopted Resolution No. 99‐374 on June 29, 1999, thereby establishing the North Natomas Transportation Management Association (“NNTMA”) CFD No. 99‐01 (“CFD No. 99‐01”) to fund the annual operating costs of the NNTMA. The boundaries of CFD No. 99‐01 encompass approximately 6,900 acres located in North Natomas. A successful landowner electi on authorized the levy of a Mello‐Roos special tax on all taxable property in the CFD pursuant to its RMA.

On November 29, 2005, approximately 6.1 acres known as the “Machado Property” annexed to CFD No. 99‐01 as “Annexation No. 1”. This property, located east of Airport Road and north or Tanzanite Avenue, had not been included in the original boundaries of CFD No. 99‐01 and was annexed to the CFD through a successful landowner el
ection.

On August 1, 2018, the NNTMA officially changed its name to “North Natomas Jibe,” however the official name of CFD No. 99‐01 will remain th e same.

The Greenbriar (now Northlake) development annexed to CFD No. 99‐01 as “Annexation No. 2” on July 24, 2019, through the unanimous consent of the landowners of that annexation area.

The Northlake project area annexed approximately 577 acres to CFD No. 99‐01 and is generally bounded by Elkhorn Bo
ulevard to the north, State Highway 99 to the east, Interstate 5 to the south, and the City of Sacramento city limits to the west and north.

As part of the annexation process for Annexation No. 2, costs of service related to the Northlake development were calcula
ted separately from the existing CFD No. 99‐01 area. This resulted in Annexation No. 2 having different maximum special tax rates than properties in the existing CFD boundaries are subject to. Table IV‐10 below provides a detailed summary of the special tax rates and rev enues generated for each area of CFD No. 99‐01.

FY2021/22 Special Tax Requirement
Pursuant to the RMA, the special tax requirement is the amount needed in any fiscal year to pay for authorized North Natomas Jibe services, administrative expenses of the CFD, and any amounts needed to cure special tax delinquencies. For FY2021/22 the special tax requirement is $1,619,384, which is summarized in Table IV‐9.

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Table IV‐9
CFD No. 99‐01 FY2021/22 Special Tax Requirement

NNTMA Operating Costs $1,574,000

Administration
Infrastructure Finance $30,868
Accounting (incl. County Charge) $14,516
Subtotal Administration $45,384

Total FY2021/22 Special Tax Requirement $1,619,384

FY2021/22 Special Tax Levy Summary
The special tax was levied at the maximum amount in FY2021/22 and is expected to produce $1,646,310 in special tax revenues, which is $26,926 more than the special tax requirement of $1,619,384. This surplus will be used to fund a contingency. Table IV‐10 on the following page details the FY2021/22 sp ecial tax levy on all land use categories and annexations in CFD No. 99‐

01.

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Table IV‐10
CFD No. 99‐01 FY2021/22 Special Tax Levy Summary

Boundary Map
A map showing the boundaries of CFD No. 99‐01 is provided on the following page.

FY 2021/22
Special Tax
Land Use Category Revenue
Formation and Annexation #1 Parcels
Developed Residential Parcels
Detached Single Family Units 18,194 Units $30.89 per Unit $30.88 per Unit $561,830.72 Multi-Family Units and Condominiums 8,388 Units $24.01 per Unit $24.00 per Unit $201,385.28 Developed Non-Residential Parcels
Office 2,497,535 Sq. Ft. $0.10295 per Sq. Ft. $0.10295 per Sq. Ft. $257,124.48 Commercial 3,043,683 Sq. Ft. $0.17162 per Sq. Ft. $0.17162 per Sq. Ft. $522,359.06 Industrial 945,753 Sq. Ft. $0.05150 per Sq. Ft. $0.05150 per Sq. Ft. $48,710.84 Sports Complex 0.00 Acres $343.20 per Net Acre $343.20 per Net Acre $0.00 Annexation #2 - Greenbriar Parcels
Developed Residential Parcels
Detached Single Family Units 689 Units $79.68 per Unit $79.68 per Unit $54,899.52 Multi-Family Units and Condominiums 0 Units $62.22 per Unit $62.20 per Unit $0.00 Developed Non-Residential Parcels
Office 0 Sq. Ft. $0.00000 per Sq. Ft. $0.00000 per Sq. Ft. $0.00 Commercial 0 Sq. Ft. $0.00000 per Sq. Ft. $0.00000 per Sq. Ft. $0.00 Industrial 0 Sq. Ft. $0.00000 per Sq. Ft. $0.00000 per Sq. Ft. $0.00 Sports Complex 0.00 Acres $0.00 per Net Acre $0.00 per Net Acre $0.00 Total Fiscal Year 2021/22 Special Tax Levy: $1,646,309.90 Maximum Actual
Development Units Special Tax Special Tax
FY 2021/22 FY 2021/22

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Sacramento Maintenance CFD No. 2014‐04 Annexations #2 – Natomas Meadows and Annexation #10 – Natomas Meadows East

Background
The Natomas Meadows project is the second annexation to the Sacramento Maintenance CFD No. 2014‐04 (see Section VI of this report). The annexation was approved unanimously by the owners of land included in the annexation area (hereafter, “CFD No. 2014‐04 Annexation #2”).

These landowners also unanimously approved the special tax rates for th e annexation area, the revenues of which are to be used for the maintenance of landscaped areas in the Natomas Meadows development. The approved special tax rates are memorialized in the Notice of Special Tax Lien recorded September 1, 2016.

The boundaries of CFD No. 2014‐04 Annexation #2 encomp
ass approximately 97 acres of land
in the Natomas Meadows project, with a total of 629 units expected to be built within the annexation area.

In 2020, the Natomas Meadows East project became the tenth annexation to the Sacramento Maintenance CFD No. 2014‐04. The annexation was approved unanimously by the owners of land included in the annexation area (hereafter, “CFD No. 2014‐04 Annexation #10”). Thes e
landowners also unanimously approved the special tax rates for the annexation area, the revenues of which are to be used for the maintenance of the same landscaped areas as those under CFD No. 2014‐04 Annexation #2. The refore, the special tax rates for CFD No. 2014‐04 Annexation #10 are the same as those for CFD No. 2014‐04 Annexation #2, and the taxes levied for both annexations are used to fund the same special tax requirement.

FY2021/22 Special Tax Requirement
Pursuant to the RMA, the special tax requirement is the amount needed in any fiscal year to pay for authorized maintenance services, administrative expenses of the CFD, and any amounts needed to cure special tax delinquencies. For FY2021/22 the special tax requirement is $48,567, which is summarized in Table IV‐11.

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Table IV‐11
CFD No. 2014‐04 Annexations #2 and #10 FY2021/22 Special Tax Requirement

Landscape Maintenance $39,500

Administration
Infrastructure Finance $7,856
Accounting (incl. County Charge) $1,211
Subtotal Administration $9,067

Total FY2021/22 Special Tax Requirement $48,567

FY2021/22 Special Tax Levy Summary
The special tax was levied at 100% of the maximum amount in FY2021/22 on Developed Property; no special taxes were levied on Final Map or Undeveloped Property (all as defined in the RMA). This tax levy is expected to produce $91,596 in special tax revenues, which is $43,029 more than the special tax requirement of $48,567. This exc ess revenue will be used to fund a contingency. Table IV‐12 details the FY2021/22 special tax levy on all land use categories in CFD No. 2014‐04 Annexations #2 and #10.

Table IV‐12
CFD No. 2014‐04 Annexations #2 and #10 FY2021/22 Special Tax Levy Summary

FY 2021/22
Special Tax
Revenue
Developed Residential
Market Rate Unit 613 Units $140.71 per Unit $140.70 per Unit $86,249.10 Affordable Unit 0 Units $0.00 per Unit $0.00 per Unit $0.00 Subtotal Developed Residential 613 Units $86,249.10
Developed Non-Residential 0 Bldg. s.f. $0.00 per Bldg. s.f. $0.00 per Bldg. s.f. $0.00 Developed Other 0 Land s.f. $0.00 per Land. s.f. $0.00 per Land. s.f. $0.00 Subtotal Developed Non-Res. 0 Total s.f $0.00
Land - Final Mapped 0 Land s.f. $0.02 per Land. s.f. $0.02 per Land. s.f. $0.00 Land - Undeveloped 0 Land s.f. $0.02 per Land. s.f. $0.02 per Land. s.f. $0.00 Subtotal Land 0 Land s.f. $0.00
Total Special Tax Levy Annexation #2 - Natomas Meadows $86,249.10 Land Use Category Development Units Special Tax Special Tax Annexation #2 - Natomas Meadows
FY 2021/22 FY 2021/22
Maximum Actual

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Boundary Map
A map showing the boundaries of CFD No. 2014‐04 Annexation #2 is provided on the following page.

FY 2021/22
Special Tax
Revenue
Developed Residential
Market Rate Unit 38 Units $140.71 per Unit $140.70 per Unit $5,346.60 Affordable Unit 0 Units $0.00 per Unit $0.00 per Unit $0.00 Subtotal Developed Residential 38 Units $5,346.60
Developed Non-Residential 0 Bldg. s.f. $0.00 per Bldg. s.f. $0.00 per Bldg. s.f. $0.00 Developed Other 0 Land s.f. $0.00 per Land. s.f. $0.00 per Land. s.f. $0.00 Subtotal Developed Non-Res. 0 Total s.f $0.00
Land - Final Mapped 124,841 Land s.f. $0.02 per Land. s.f. $0.00 per Land. s.f. $0.00 Land - Undeveloped 0 Land s.f. $0.02 per Land. s.f. $0.00 per Land. s.f. $0.00 Subtotal Land 124,841 Land s.f. $0.00
Total Special Tax Levy Annexation #10 - Natomas Meadows East $5,346.60 FY 2021/22FY 2021/22
Annexation #10 - Natomas Meadows East
Special TaxSpecial TaxDevelopment UnitsLand Use Category ActualMaximum

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Sacramento Services CFD No. 2018‐05 – Tax Zone #1 Northlake

Background
City Council adopted Resolution No. 2018‐0462 on November 27, 2018, thereby establishing the Sacramento Services CFD No. 2018‐05 to fund the maintenance of roadways, transit facilities, parks, bikeway and pedestrian paths, storm water facilities, and other landscaped areas. The original boundaries of CFD No. 2018‐05 encompass the Northlake (f ormerly Greenbriar) development area and is identified as “Tax Zone #1” of CFD No. 2018‐05. A successful landowner election authorized the levy of a Mello‐Roos special tax on all taxable property in Tax Zone #1 of the CFD pursuant to its RMA.

On January 22, 2019, Council then adopted Re solution No. 2019‐0031 to officially establish a future annexation area for CFD No. 2018‐05. The boundaries of the future annexation area are the City boundaries, and any territory within those boundaries may be annexed to the CFD with the unanimous approval of the owner or owners of each parcel or parcels at the time that parcel or th
ose parcels are annexed. Any property annexing to CFD No. 2018‐05 may annex into a separate tax zone with unique maximum special tax rates depending on the needs of the annexation.

On May 4, 2021, City Council passed a motion au
thorizing the City Manager (or his/her
designee) to execute the Public Improvement Maintenance Agreement for the Northlake Project (C2021‐0532) between the City and the Northlake Community Association (the “Northlake HOA”). Pursuant to this agreement, the Northlake HOA is responsible for the maintenance of the public improvements described above except for pa rk maintenance, which will be the responsibility of the City. The CFD will not levy any special taxes to pay for maintenance services other than maintenance of parks unless the homeowners association fails to adequately maintain the public improvements. In addition, the CFD will only levy up to 39% of the maxi mum special tax of the CFD in order to pay for such park maintenance.

As of July 1, 2021, no annexations to CFD No. 2018‐05 have occurred, and taxes are only being levied in Tax Zone #1.

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FY2021/22 Special Tax Requirement
Pursuant to the RMA and the Public Improvement Maintenance Agreement, the special tax requirement is the amount needed in any fiscal year to pay for authorized maintenance expenses, administrative expenses of the CFD, and any amounts needed to cure special tax delinquencies. For FY2021/22 the special tax requirement is $38,664, which is summarized in Table IV‐13 below.

Table IV‐13
Sacra
mento Services CFD No. 2018‐05 – Tax Zone #1
FY2021/22 Special Tax Requirement
Authorized Services
Park Maintenance $30,000
Subtotal Authorized Services $30,000

Administration
Infrastructure Finance $7,500
Accounting (incl. County Charge) $1,164
Subtotal Administration $8,664

Total FY2021/22 Special Tax Requirement $38,664

FY2021/22 Special Tax Levy Summary
The special tax was levied at 100% of the maximum amount in FY2021/22 on Developed Property; no special taxes were levied on Final Map or Undeveloped Property (all as defined in the RMA). This tax levy is expected to produce $60,971 in special tax revenues, which is $22,307 more than the special tax requirement of $38,664. This exc ess revenue will be used to fund a contingency. Table IV‐14 details the FY2021/22 special tax levy on all land use categories in CFD No. 2018‐05 Tax Zone #1.

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Table IV‐14
Sacramento Services CFD No. 2018‐05 – Tax Zone #1
FY2021/22 Special Tax Levy Summary

Boundary Map
A map showing the boundaries of CFD No. 2018‐05 Tax Zone # 1 is provided on the following page.

FY 2021/22
Special Tax
Land Use Category Revenue
Developed Parcels
Single Family Detached Property 244 Units $249.88 per Unit $249.88 per Unit $60,970.72 Single Family Attached Property 0 Units $249.88 per Unit $249.88 per Unit $0.00 Condominium Property 0 Units $249.88 per Unit $249.88 per Acre $0.00 Multi-Family Residential Property 0 Units $140.05 per Unit $140.04 per Acre $0.00 Non-Residential Property 0 Sq. Ft. $0.17 per Sq. Ft $0.16 per Acre $0.00 Other Residential Property 0.00 Acres $2,632.48 per Acre $2,632.46 per Acre $0.00 Final Map Property 50.72 Acres $2,632.48 per Acre $0.00 per Acre $0.00 Undeveloped Property 369.53 Acres $2,632.48 per Acre $0.00 per Acre $0.00 Total Fiscal Year 2021/22 Special Tax Levy: $60,970.72
FY 2021/22 FY 2021/22
Maximum Actual
Development Units Special Tax Special Tax

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V. Council District 2 CFDs
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V. Council District 2 CFDs
Del Paso Nuevo Landscaping CFD No. 2006‐06

Background
City Council adopted Resolution No. 2006‐0929 on December 12, 2006, thereby establishing the Del Paso Nuevo Landscaping CFD No. 2006‐06 (“CFD No. 2006‐06”) to fund landscape maintenance services. A successful landowner election authorized the levy of a Mello‐Roos special tax on all taxable property in the CFD pursuant to its RMA. Additional territory was annexed to the CFD on May 24, 2011 (Reso. No. 2011‐307).

FY2021/22 Special Tax Requirement
Pursuant to the RMA, the special tax requirement is the amount needed in any fiscal year to pay for authorized maintenance expenses, administrative expenses of the CFD, and any amounts needed to cure special tax delinquencies. For FY2021/22 the special tax requirement is $22,564, which is summarized in Table V‐1.

Table V‐1
CFD No. 2006‐06 FY2021/22 Special Tax Requirement

Landscape Maintenance $19,500

Administration
Infrastructure Finance $1,738
Accounting (incl. County Charge) $1,326
Subtotal Administration $3,064

Total FY2021/22 Special Tax Requirement $22,564

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FY2021/22 Special Tax Levy Summary
The special tax was levied at approximately 58.9% of the maximum amount in FY2021/22 and is expected to produce $25,296 in special tax revenues, which is $2,732 more than the FY2021/22 special tax requirement of $22,564. The surplus special tax revenues will be used to fund a contingency. Table V‐2 details the FY2021/22 special tax le vy on all land use categories in CFD No. 2006‐06.

Table V‐2
CFD No. 2006‐06 FY2021/22 Special Tax Levy Summary

Boundary Map
A map showing the boundaries of CFD No. 2006‐06 is provided on the following page.

FY 2021/22
Special Tax
Land Use Category Revenue
Developed Residential Parcels 248 Units $173.17 per Unit $102.00 per Unit $25,296.00 Total Fiscal Year 2021/22 Special Tax Levy: $25,296.00
Development Units Special Tax Special Tax
FY 2021/22 FY 2021/22
Maximum Actual

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Sacramento Maintenance CFD No. 2014‐04 Annexation #6 – Church Street Station

Background
The Church Street Station project is the sixth annexation to the Sacramento Maintenance CFD No. 2014‐04 (see Section VI of this report). The annexation was approved unanimously by the owners of land included in the annexation area (hereafter, “CFD No. 2014‐04 Annexation #6”).

These landowners also unanimously approved the special tax rates for th e annexation area, the revenues of which are to be used for the maintenance of landscaped areas in the Church Street Station development. The approved special tax rates are memorialized in the Notice of Special Tax Lien recorded August 15, 2018.

The boundaries of CFD No. 2014‐04 Annexation #6 encomp ass approximately 4.5 acres of land with a total of 47 units expected to be built within the annexation area.

Table V‐3
CFD No. 2014‐04 Annex
ation #6 FY2021/22 Special Tax Requirement

Landscape Maintenance $21,213

Administration
Infrastructure Finance $616
Accounting (incl. County Charge) $156
Subtotal Administration $772

Total FY2021/22 Special Tax Requirement $21,985

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FY2021/22 Special Tax Levy Summary
In FY2021/22, the special tax was levied at 100% of the maximum amount on Developed Property; no special tax was levied on Final Mapped and Undeveloped Property (all as defined in the RMA). This tax levy is expected to produce $26,336 in special tax revenues, which is $4,351 more than the special tax requirement of $21, 985. This excess revenue will be used to fund a contingency. Table V‐4 details the FY2021/22 special tax levy on all land use categories in CFD No. 2014‐04 Annexation #6.

Table V‐4
CFD No. 2014‐04 Annexation #6 FY2021/22 Special Tax Levy Summary

Boundary Map
A map showing the boundaries of CFD No. 2014‐04 Annexation #6 is provided on the following page.

FY 2021/22
Special Tax
Revenue
Developed Residential
Market Rate Unit 47 Units $560.35 per Unit $560.34 per Unit $26,335.98 Affordable Unit 0 Units $0.00 per Unit $0.00 per Unit $0.00 Subtotal Developed Residential 47 Units $26,335.98
Developed Non-Residential 0 Bldg. s.f. $0.00 per Bldg. s.f. $0.00 per Bldg. s.f. $0.00 Developed Other 0 Land s.f. $0.00 per Land. s.f. $0.00 per Land. s.f. $0.00 Subtotal Developed Non-Res. 0 Total s.f $0.00
Land - Final Mapped 0 Land s.f. $0.18 per Land. s.f. $0.18 per Land. s.f. $0.00 Land - Undeveloped 0 Land s.f. $0.18 per Land. s.f. $0.18 per Land. s.f. $0.00 Subtotal Land 0 Land s.f. $0.00
Total Special Tax Levy Annexation #6 - Chuch Street Station $26,335.98 Annexation #6 - Chuch Street Station
FY 2021/22 FY 2021/22
Maximum Actual
Land Use Category Development Units Special Tax Special Tax

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VI. Council District 3 CFDs
McKinley Village CFD No. 2014‐03 (Services)
City Council adopted Resolution No. 2015‐0111 on April 28, 2015, thereby establishing the McKinley Village CFD No. 2014‐03 (Services) (“CFD No. 2014‐03”) to fund the maintenance of open space areas, sound‐walls, parks, storm water drainage facilities, and landscape areas within public rights‐of‐way located in the McKinley Vil lage development project. A successful landowner election authorized the levy of a Mello‐Roos special tax on all taxable property in the CFD pursuant to its RMA.

On May 12, 2015, City Council passed a motion authorizing the City Manager (or his/her designee) to execute the Amended and Restated McKinley Vil lage Public Improvement Maintenance Agreement (C2015‐0358‐1) between the City and Encore McKinley Village, LLC (the developer of the project). Pursuant to this agreement, the McKinley Village Homeowners Association is responsible for the maintenance of the public improvements described above and the CFD will not levy any special taxes to pay for such maintenance unless the homeowners association fails to adeq
uately maintain the public improvements.

A map showing the boundaries of CFD No. 2014‐03 is provided on the following page.

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Parkebridge Maintenance CFD No. 2014‐07
City Council adopted Resolution No. 2015‐0017 on January 20, 2015, thereby establishing the Parkebridge Maintenance CFD No. 2014‐07 (“CFD No. 2014‐07”) to fund the maintenance of roadway facilities, transit facilities, sound‐walls, parks, bikeway and pedestrian paths, storm water drainage facilities and/or landscape areas within public rights‐of‐way located in the Parkebridge development. The boundaries of CFD No. 2014‐07 encompass approximately 91 acres lo
cated over the entire proposed Parkebridge project. A successful landowner election authorized the levy of a Mello‐Roos special tax on all taxable property in the CFD pursuant to its RMA.

FY2021/22 Special Tax Levy
Pursuant to the RMA, the special tax requirement is the amount needed in any fiscal year to pay for authorized maintenance and administrative expenses of the CFD, any amounts needed to cure special tax delinquencies. For FY2021/22 the special tax requirement is $136,358, which is summarized in Table VI‐1.

Table VI‐1
CFD No. 2014‐07 FY2021/22 Special Tax Requirement

Authorized Services
Drainage Operations $10,000
Streetscapes Maintenance $64,000
Park Maintenance $57,000
Subtotal Authorized Services $131,000

Administration
Infrastructure Finance $3,946
Accounting (incl. County Charge) $1,412
Subtotal Administration $5,358

Total FY2021/22 Special Tax Requirement $136,358

FY2021/22 Special Tax Levy Summary
In FY2021/22, the special tax was levied at approximately 53.3% of the maximum amount on Developed Property; no special tax was levied on Final Use and Undeveloped Property (all as defined in the RMA). This tax levy is expected to produce $152,490 in special tax revenues, which is $16,132 more than the special tax r equirement of $136,358. This excess revenue will

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be used to fund a contingency. Table VI‐2 details the FY2021/22 special tax levy on all land use categories in CFD No. 2014‐07.

Table VI‐2
CFD No. 2014‐07 FY2021/22 Special Tax Levy Summary

Boundary Map
A map showing the boundaries of CFD No. 2014‐07 is provided on the following page.

FY 2021/22
Special Tax
Land Use Category Revenue
Developed Parcels
Single Family Residential 510 Units $560.87 per Unit $299.00 per Unit $152,490.00 Condominium 0 Units $560.87 per Unit $299.00 per Unit $0.00 Multi-Family Residential 0 Units $560.87 per Unit $299.00 per Unit $0.00 Mixed-Use Residential 0 Units $560.87 per Unit $299.00 per Unit $0.00 Final Use and Undeveloped Parcels 0 Acres $3,287.44 per Acre $2,097.74 per Acre $0.00 Total Fiscal Year 2021/22 Special Tax Levy: $152,490.00 FY 2021/22 FY 2021/22
Maximum Actual
Development Units Special Tax Special Tax

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Sacramento Maintenance CFD No. 2014‐04 – Railyards

Background
City Council adopted Resolution No. 2014‐0394 on December 2, 2014, thereby establishing the Railyards Maintenance CFD No. 2014‐04 to fund the maintenance of roadways, transit facilities, parks, bikeway and pedestrian paths, storm water facilities, and the area known as the West Tunnel in the Railyards development. A successful landowner election au thorized the levy of a Mello‐Roos special tax on all taxable property in the CFD pursuant to its RMA.

On April 14, 2015, City Council adopted Resolution No. 2015‐0088 to change the name of the district to the Sacramento Maintenance CFD No. 2014‐04 (“CFD No. 2014‐04”) and st ate its intention to provide for future annexation of territory to the CFD. Council then adopted Resolution No. 2015‐0130 on May 19, 2015, to officially establish the future annexation area for CFD No. 2014‐04. The originally boundaries of CFD No. 2014‐04 encompass approximately 185 acres and make up the entirety of the Rail yards Specific Plan. At the time of CFD formation, the Railyards project was entitled to build as many as 12,100 dwelling units, 4.3 million square feet of nonresidential development, and up to 1,100 hotel rooms.

As of July 1, 2021, CFD No. 2014‐04 i
ncludes the following project areas:

 Formation – Railyards (Council District 3)
 Annexation #1 – Delta Shores (Council District 7)
 Annexation #2 – Natomas Meadows (Council District 1)
 Annexation #3 – Calistoga (Council District 8)
 Annexation #4 – Shasta 10 (Council District 8)
 Annexation #5 – Crocker Village (Co uncil District 5)  Annexation #6 – Church Street Station (Council District 2)  Annexation #7 – Sutter Park (Council District 3)
 Annexation #8 – Bruceville Terrace (Council District 8)  Annexation #9 – The Cove (Council District 4)
 Annexation #10 – Natomas Meadows East (Council District 1)

Specific information on the areas an
nexed to CFD No. 2014‐04 can be found in the section of this report that corresponds to the Council District where the annexation is located.

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FY2021/22 Special Tax Requirement
Pursuant to the RMA, the special tax requirement is the amount needed in any fiscal year to pay for authorized operations and maintenance expenses, administrative expenses of the CFD, amounts that may be accrued for future repair or replacement costs of facilities maintained by the CFD, and any amounts needed to cure special tax delinq uencies. For FY2021/22 the special tax requirement is $155,302, which is summarized in Table VI‐3 below.

Table VI‐3
CFD No. 2014‐04 ‐ Railyards
FY2021/22 Special Tax Requirement
Authorized Services
Streetscapes Maintenance $89,640
West Tunnel – Streetscapes $9,400
West Tunnel – Parking $10,500
West Tunnel – Facilities Maintenance $30,250
Park Maintenance $7,500
Drainage Operations $0
Subtotal Authorized Services $147,290

Administration
Infrastructure Finance $6,847
Accounting (incl. County Charge) $1,165
Subtotal Administration $8,012

Total FY2021/22 Special Tax Requirement $155,302

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FY2021/22 Special Tax Levy Summary
In FY2021/22, the special tax was only levied on Developed Property (as defined in the RMA) at approximately 51.4% of the maximum amount and is expected to produce $175,005 in special tax revenues, which is $19,703 more than the special tax requirement of $155,302. These excess special tax revenues will be used to fund a contingen cy. Table VI‐4 details the FY2021/22 special tax levy on all land use categories in CFD No. 2014‐04.

Table VI‐4
CFD No. 2014‐04 ‐ Railyards
FY2021/22 Special Tax Levy Summary

Boundary Map
A map showing the boundaries of CFD No. 2014‐04 is provided on the following page.

FY 2021/22
Special Tax
Revenue
Developed Residential
Market Rate Unit 276 Units $306.36 per Unit $157.59 per Unit $43,493.56 Affordable Unit 0 Units $0.00 per Unit $0.00 per Unit $0.00 Subtotal Developed Residential 276 Units $43,493.56
Developed Non-Residential 0 Bldg. s.f. $0.22 per Bldg. s.f. $0.12 per Bldg. s.f. $0.00 Developed Other 516,621 Land s.f. $0.49 per Land. s.f. $0.25 per Land. s.f. $131,511.58 Subtotal Developed Non-Res. 516,621 Total s.f $131,511.58 Land - Final Mapped 0 Land s.f. $0.49 per Land. s.f. $0.00 per Land. s.f. $0.00 Land - Undeveloped 7,532,831 Land s.f. $0.49 per Land. s.f. $0.00 per Land. s.f. $0.00 Subtotal Land 7,532,831 Land s.f. $0.00
Total CFD Formation - Railyards $175,005.14
FY 2021/22 FY 2021/22
CFD Formation - Railyards
Maximum Actual
Land Use Category Development Units Special Tax Special Tax

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VI. Council District 3 CFDs
FY2021/22 CFD Tax Administration Report Page 45

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VI. Council District 3 CFDs
FY2021/22 CFD Tax Administration Report Page 46

Sacramento Maintenance CFD No. 2014‐04 Annexation #7 – Sutter Park

Background
The Sutter Park project is the seventh annexation to the Sacramento Maintenance CFD No. 2014‐04 (referenced above). The annexation was approved unanimously by the owners of land included in the annexation area (hereafter, “CFD No. 2014‐04 Annexation #7”). These landowners also unanimously approved the special tax rates for the ann exation area, the revenues of which are to be used for the maintenance of landscaped areas and a park in the Sutter Park development. The approved special tax rates are memorialized in the Notice of Special Tax Lien recorded October 11, 2018.

The boundaries of CFD No. 2014‐04 Annexation #7 encomp
ass approximately 19.3 acres of land
with a total of 102 units expected to be built within the annexation area.

On May 4, 2021, City Council passed a motion authorizing the City Manager (or his/her designee) to execute the Public Improvement Maintenance Agreement for Sutter Park Neighborhood Project (C2021‐0513) between the City and the Sutter Park Community Association. Pursuant to this agreem
ent, the Sutter Park Community Association is responsible for the maintenance of the public improvements described above and the CFD will not levy any special taxes to pay for such maintenance unless the entities fail to adequately maintain the public improvements.

Boundary Map
A map showing the boundaries of CFD No. 2014‐04 Annexation #7 is provided on the following page.

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VI. Council District 3 CFDs
FY2021/22 CFD Tax Administration Report Page 47

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VI. Council District 3 CFDs
FY2021/22 CFD Tax Administration Report Page 48

Township 9 CFD No. 2012‐06

Background
City Council adopted Resolution No. 2012‐267 on July 24, 2014, thereby establishing the Township 9 CFD No. 2012‐06 (“CFD No. 2012‐06”) to fund the maintenance of roadway and transit facilities, storm water drainage vaults, parks, paseos, and landscape areas within public rights‐of‐way in excess of the City’s ba sic maintenance. A successful landowner election authorized the levy of a Mello‐Roos special tax on all taxable property in the CFD pursuant to its RMA.

The boundaries of CFD No. 2012‐06 encompass approximately 65 acres and make up the entirety of the Township 9 development project. At buildou t, it is projected that the district will
contain 2,350 housing units, 839,628 square feet of office space, and 147,000 square feet of retail space.

With the exception of the drainage vaults, all maintenance work is contracted by the City to the non‐profit Township 9 Owners Association, as memorialized in the Maintenance Reimburs
ement Agreement (C2013‐0858). The City retains sole and absolute discretion to undertake any maintenance for health and safety reasons. In addition, all work performed that is funded by the special tax must comply with City bidding and procurement requirements.

FY2021/22 Special Tax Requirement
Pursuant to the RMA, the special tax requirement is the amount needed in any fiscal year to pay for authorized services, administrative expenses of the CFD, and to fund a reserve fund in an amount not to exceed 20% of the cost of eligible facilities and services for that year. The FY2021/22 special tax requirement is $40,000, wh
ich is summarized in Table VI‐5 on the
following page.

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VI. Council District 3 CFDs
FY2021/22 CFD Tax Administration Report Page 49

Table VI‐5
CFD No. 2012‐06 FY2021/22 Special Tax Requirement
Authorized Services
Drainage Operations $9,000
Streetscapes $2,000
Park Maintenance $1,000
Subtotal Authorized Services $12,000

Administration
Infrastructure Finance $8,717
Accounting (incl. County Charge) $1,176
Subtotal Administration $9,893

Reserve Fund $18,107

Total FY2021/22 Special Tax Requirement $40,000

FY2021/22 Special Tax Levy Summary
In FY2021/22, the special tax was levied on all Developed Property at 100% of the maximum amount and on all Final Map Property at approximately 1.24% of the maximum amount (all as defined in the RMA). The tax levy is expected to produce $40,000 in special tax revenues in FY2021/22, and Table VI‐6 details the special tax levy on all la nd use categories in CFD No. 2012‐06.

Table VI‐6
CFD No. 2012‐06 FY2021/22 Special Tax Levy Summary

FY 2021/22
Special Tax
Land Use Category Revenue
Developed Parcels
Single-Family Residential 0 Units $699.47 per Unit $699.46 per Unit $0.00 Multi-Family Residential 0 Units $350.38 per Unit $350.38 per Unit $0.00 Non-Residential 9,262 Bldg. Sq. Ft. $0.35 per Bldg. Sq. Ft. $0.35 per Bldg. Sq. Ft. $3,221.70 CP Property 16.98 Acres $13,723.95 Total $13,723.95 Total $13,723.92 Final Map Parcels 25.95 Acres $71,385.68 per Acre $888.54 per Acre $23,054.42 Large Lot Parcels 28.28 Acres $71,385.68 per Acre $0.00 per Acre $0.00 Total Fiscal Year 2021/22 Special Tax Levy: $40,000.04
Maximum Actual
Development Units Special Tax Special Tax
FY 2021/22 FY 2021/22

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VI. Council District 3 CFDs
FY2021/22 CFD Tax Administration Report Page 50

Boundary Map
A map showing the boundaries of CFD No. 2012‐06 is provided below.

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VII. Council District 4 CFDs
FY2021/22 CFD Tax Administration Report Page 51

VII. Council District 4 CFDs
The Creamery CFD No. 2014‐08
City Council adopted Resolution No. 2015‐0016 on January 20, 2015, thereby establishing the Creamery CFD No. 2014‐08 (“CFD No. 2014‐08”) to fund the maintenance and repair of landscaped areas within public rights‐of‐way above City standards; weed abatement, repair and maintenance of sound walls; and maintenance and repair of landscaping and amenities for the open space reserved as a future con
nection of the 10th Street corridor. A successful landowner election authorized the levy of a Mello‐Roos special tax on all taxable property in the CFD pursuant to its RMA.

On May 30, 2017, City Council passed a motion authorizing the City Manager (or his/her designee) to execute a Public Improvement Maintenance Agreement (C2017‐0705) between the City and The Cr
eamery at Alkali Flat Community Association (the “Creamery HOA”).

Pursuant to this agreement, the Creamery HOA is responsible for the maintenance of the public improvements described above and the CFD will not levy any special taxes to pay for such maintenance unless the Creamery HOA fails to adequately maintain the public improvements.

A map showing the boundaries of CFD No. 2014‐08 is provided on the following page.

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VII. Council District 4 CFDs
FY2021/22 CFD Tax Administration Report Page 52

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VII. Council District 4 CFDs
FY2021/22 CFD Tax Administration Report Page 53

Northwest Land Park CFD No. 2013‐02 (Services)

Background
City Council adopted Resolution No. 2013‐0319 on September 24, 2013, thereby establishing the Northwest Land Park CFD No. 2013.‐02 (“CFD No. 2013‐02”) to fund the maintenance of a

4.5‐acre neighborhood park, a bike trail, and an urban farm on the Leataata Floyd Elementary School campus. The Northwest Land Park Development Project will be constructed in four phases, with the initial boundaries of CFD No. 2013‐02 consisting of approximately 9.0 acres repres
enting the first phase of development. A successful landowner election authorized the levy of a Mello‐Roos special tax on all taxable property in the CFD pursuant to its RMA.

City Council also adopt
ed Resolution No. 2013‐0320 on September 24, 2013, stating its intention to provide for the future annexation of territory to the CFD. The future annexation area was established on October 29, 2013 by Resolution No. 2013‐0352, thereby allowing future phases of the Northwest Land Park Development Project to ann ex to CFD No. 2013‐02 using a unanimous consent process. As of the date of this report, three annexations have occurred and the total area of the CFD now encompasses approximately 31.4 acres.

FY2021/22 Special Tax Requirement
Pursuant to the RMA, the special tax requirement is the amount needed in any fiscal year to pay for authorized services, administrative expenses of the CFD, and any amounts needed to cure special tax delinquencies. The FY2021/22 special tax requirement is $60,796, which is summarized in Table VII‐1 below.

Table VII‐1
CFD No. 2013‐02 FY2021/22 Special Tax Requirement

Authorized Services
Park Maintenance $51,000
Subtotal Authorized Services $51,000

Administration
Infrastructure Finance $8,343
Accounting (incl. County Charge) $1,350
Subtotal Administration $9,796

Total FY2021/22 Special Tax Requirement $60,796

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VII. Council District 4 CFDs
FY2021/22 CFD Tax Administration Report Page 54

FY2021/22 Special Tax Levy Summary
In FY2021/22, the special tax was levied on all Developed Parcels at approximately 60% of the maximum amount; no special taxes were levied on Final Use parcels (all as defined in the RMA).

The FY2021/22 special tax levy is expected to produce $161,085 in special tax revenues, which is $100,289 greater than the special tax requirement of $60,796. These exc ess special tax revenues will be used to fund a contingency for maintenance services. Table VII‐2 details the FY2021/22 special tax levy on all land use categories in CFD No. 2013‐02.

Table VII‐2
CFD No. 2013‐02 FY2021/22 Special Tax Lev y Summary

FY 2021/22
Special Tax
Land Use Category Revenue
Developed Parcels
Residential Parcels <800 Square Feet 59 Units $336.80 per Unit $201.98 per Unit $11,916.82 Residential Parcels btw. 800-1,199 Square Feet 323 Units $465.39 per Unit $279.12 per Unit $90,155.82 Residential Parcels > 1,200 Square Feet 84 Units $593.99 per Unit $356.24 per Unit $29,924.24 Multifamily Residential Uses 144 Units $336.80 per Unit $201.98 per Unit $29,087.66 Final Use Parcels
Final Use Parcels 0 Units $244.94 per Acre $0.00 per Unit $0.00 Total Fiscal Year 2021/22 Special Tax Levy: $161,084.54 Maximum Actual
Development Units Special Tax Special Tax
FY 2021/22 FY 2021/22

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VII. Council District 4 CFDs
FY2021/22 CFD Tax Administration Report Page 55

Boundary Map
A map showing the current boundaries of CFD No. 2013‐02 is provided below.

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VII. Council District 4 CFDs
FY2021/22 CFD Tax Administration Report Page 56

Willowcreek Landscaping CFD No. 98‐04

Background
City Council adopted Resolution No. 98‐04 on December 15, 1998, thereby establishing the Willowcreek Landscaping CFD No. 98‐04 (“CFD No. 98‐04”) to fund landscape maintenance services. A successful landowner election authorized the levy of a Mello‐Roos special tax on all taxable property in the CFD pursuant to its RMA. Additional territ ory was annexed to the CFD on November 30, 2014 (Reso. No. 2004‐898).

Table VII‐3
CFD No. 98‐04 FY2021/
22 Special Tax Requirement

Authorized Services
Streetscapes Maintenance $125,000
Subtotal Authorized Services $125,000

Administration
Infrastructure Finance $3,889
Accounting (incl. County Charge) $1,768
Subtotal Administration $5,657

Total FY2021/22 Special Tax Requirement $130,657

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VII. Council District 4 CFDs
FY2021/22 CFD Tax Administration Report Page 57

FY2021/22 Special Tax Levy Summary
The special tax was levied at approximately 92.4% of the maximum amount in FY2021/22 and is expected to produce $109,983 in special tax revenues, which is $20,674 less than the special tax requirement of $130,657. This shortfall will be paid by available fund balance. Table VII‐4 details the FY2021/22 special tax lev y on all land use categories in CFD No. 98‐04.

Table VII‐4
CFD No. 98‐04 FY2021/22 Special Tax Levy Summary

Boundary Map
A map showing the boundaries of CFD No. 98‐04 is provided on the following page.

FY 2021/22
Special Tax
Land Use Category Revenue
Developed Parcels
Detached Residential Unit 925 Units $128.70 per Unit $118.90 per Unit $109,982.50 Total Fiscal Year 2021/22 Special Tax Levy: $109,982.50 FY 2021/22 FY 2021/22
Maximum Actual
Development Units Special Tax Special Tax

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FY2021/22 CFD Tax Administration Report Page 58

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VII. Council District 4 CFDs
FY2021/22 CFD Tax Administration Report Page 59

Sacramento Maintenance CFD No. 2014‐04 Annexation #9 – The Cove

Background
The Cove project is the ninth annexation to the Sacramento Maintenance CFD No. 2014‐04 (see Section VI of this report). The annexation was approved unanimously by the owners of land included in the annexation area (hereafter, “CFD No. 2014‐04 Annexation #9”). These landowners also unanimously approved the special tax rates for the ann exation area, the revenues of which are to be used for the maintenance and utility costs of storm drainage facilities, landscaped areas, and for maintenance of a bike trail located in the Cove development. The approved special tax rates are memorialized in the Notice of Special Tax Lien recorded January 9, 2019.

The boundaries of CFD No. 2014‐04 Annexation #9 encomp
ass approximately 77.5 acres of land
with a total of 590 units expected to be built within the annexation area.

On December 10, 2019, City Council passed a motion authorizing the City Manager (or his/her designee) to execute the Public Improvement Maintenance Agreement fo r the Cove Project (C2019‐1760) between the City and the Cove at Sacramento Community Association (the “Cove HOA”). Pursuant to this agreement, the Cove HOA is responsible for the maintenance of the public improvements described above except for the bike trail, and the CFD will not levy any special taxes to pay for such maintenance oth
er than maintenance of the bike trial unless the
homeowners association fails to adequately maintain the public improvements.

FY2021/22 Special Tax Requirement
Pursuant to the RMA and the maintenance agreement, the special tax requirement is the amount needed in any fiscal year to pay for bike trail maintenance, administrative expenses of the CFD, and any amounts needed to cure special tax delinquencies. For FY2021/22 the special tax requirement is $20,520, which is summarized in Table VI I ‐5.

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VII. Council District 4 CFDs
FY2021/22 CFD Tax Administration Report Page 60

Table VII‐5
CFD No. 2014‐04 Annexation #9 FY2021/22 Special Tax Requirement

Bike Trail Maintenance $18,500

Administration
Infrastructure Finance $1,705
Accounting (incl. County Charge) $315
Subtotal Administration $2,020

Total FY2021/22 Special Tax Requirement $20,520

FY2021/22 Special Tax Levy Summary
In FY2021/22, the special tax was levied at approximately 15.4% of the maximum amount on Developed Property; no special tax was levied on Final Mapped and Undeveloped Property (all as defined in the RMA). This tax levy is expected to produce $22,742 in special tax revenues, which is $2,222 more than the special tax requirement of $20,520. This excess will be used to fund a contingency. Tabl
e VII‐6 details the FY2021/22 special tax levy on all land use categories in CFD No. 2014‐04 Annexation #6.

Table VII‐6
CFD No. 2014‐04 Annexation #9 FY2021/22 Special Tax Levy Summary

FY 2021/22
Special Tax
Revenue
Developed Residential
Market Rate Unit 280 Units $526.01 per Unit $81.22 per Unit $22,741.60 Affordable Unit 0 Units $0.00 per Unit $0.00 per Unit $0.00 Subtotal Developed Residential 280 Units $22,741.60
Developed Non-Residential 0 Bldg. s.f. $0.00 per Bldg. s.f. $0.00 per Bldg. s.f. $0.00 Developed Other 0 Land s.f. $0.18 per Land. s.f. $0.03 per Land. s.f. $0.00 Subtotal Developed Non-Res. 0 Total s.f $0.00
Land - Final Mapped 149,400 Land s.f. $0.18 per Land. s.f. $0.00 per Land. s.f. $0.00 Land - Undeveloped 1,424,848 Land s.f. $0.18 per Land. s.f. $0.00 per Land. s.f. $0.00 Subtotal Land 1,574,248 Land s.f. $0.00
Total Special Tax Levy Annexation #9 - The Cove $22,741.60 FY 2021/22FY 2021/22
Annexation #9 - The Cove
Special TaxSpecial TaxDevelopment UnitsLand Use Category ActualMaximum

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VII. Council District 4 CFDs
FY2021/22 CFD Tax Administration Report Page 61

Boundary Map
A map showing the boundaries of CFD No. 2014‐04 Annexation #9 is provided below.

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VIII. Council District 5 CFDs
FY2021/22 CFD Tax Administration Report Page 62

VIII. Council District 5 CFDs
Curtis Park Village CFD No. 2013‐03 (Services)

Background
City Council adopted Resolution No. 2013‐0390 on December 3, 2013, thereby establishing the Curtis Park Village CFD No. 2013‐03 (“CFD No. 2013‐03”) to fund the maintenance and operation of drainage basin landscaping, water pump and aeration features, and the annual energy costs and maintenance of the above‐City‐standard lighting on the light‐rail/Union Pacific pedestrian br
idge. A successful landowner election authorized the levy of a Mello‐Roos special tax on all taxable property in the CFD pursuant to its RMA.

Table VIII‐1
CFD No. 98‐04 FY2021/
22 Special Tax Requirement

Authorized Services $0

Administration
Infrastructure Finance $1,891
Accounting (incl. County Charge) $1,242
Subtotal Administration $3,133

Total FY2021/22 Special Tax Requirement $3,133

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VIII. Council District 5 CFDs
FY2021/22 CFD Tax Administration Report Page 63

FY2021/22 Special Tax Levy Summary
The special tax was levied at 100% of the maximum amount in FY2021/22 on Developed Property; no special taxes were levied on Undeveloped Property, as defined in the RMA. This is expected to generate $20,839 in special tax revenues, which is $17,706 greater than the special tax requirement of $3,133. These exc ess special tax revenues will be used to fund a contingency for authorized services. Table VIII‐2 details the FY2021/22 special tax levy on all land use categories in CFD No. 2013‐03.

Table VIII‐2
CFD No. 2013‐03 FY2021/22 Special Tax Levy Summary

Boundary Map
A map showing the official boundaries of CFD No. 2013‐03 is provided on the following page.

FY 2021/22
Special Tax
Land Use Category Revenue
Developed Parcels
Residential Parcels 241 Units $66.13 per Unit $66.12 per Unit $15,934.92 Multifamily Residential Parcels 91 Units $53.89 per Unit $53.88 per Unit $4,903.76 Mixed-Use Residential Parcels 0 Units $53.89 per Unit $53.88 per Unit $0.00 Undeveloped Parcels 40.88 Acres $992.02 per Acre $0.00 per Acre $0.00 Total Fiscal Year 2021/22 Special Tax Levy: $20,838.68
FY 2021/22 FY 2021/22
Maximum Actual
Development Units Special Tax Special Tax

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VIII. Council District 5 CFDs
FY2021/22 CFD Tax Administration Report Page 64

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VIII. Council District 5 CFDs
FY2021/22 CFD Tax Administration Report Page 65

Sacramento Maintenance CFD No. 2014‐04 Annexation #5 – Crocker Village

Background
The Crocker Village project is the fifth annexation to the Sacramento Maintenance CFD No. 2014‐04 (see Section VI of this report). The annexation was approved unanimously by the owners of land included in the annexation area (hereafter, “CFD No. 2014‐04 Annexation #5”).

These landowners also unanimously approved the special tax rates for th e annexation area, the revenues of which are to be used for the maintenance and utility costs of storm drainage facilities, pedestrian walkways, parks, and landscaped areas located in the Crocker Village development. The approved special tax rates are memorialized in the Notice of Special Tax Lien recorded February 13, 2018.

The boundaries of CFD No. 2014‐04 Annexation #5 encomp
ass approximately 25.6 net acres of
land with a total of 331 units expected to be built within the annexation area.

FY2021/22 Special Tax Requirement
Pursuant to the RMA, the special tax requirement is the amount needed in any fiscal year to pay for authorized drainage maintenance services, administrative expenses of the CFD, and any amounts needed to cure special tax delinquencies. For FY2021/22 the special tax requirement is $0, as all special tax revenues generated in FY2021/22 will be used to fund a contingency.

FY2021/22 Special Tax Levy Summ
ary
In FY2021/22, the special tax was levied at approximately 32.4% of the maximum amount on Developed Property and no special tax was levied on either Final Map Property or Undeveloped Property (all as defined in the RMA). This tax levy is expected to produce $21,350 in special tax revenues, all of which will be used to fund a contingency. Tabl e VIII‐3 details the FY2021/22 special tax levy on all land use categories in CFD No. 2014‐04 Annexation #5.

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VIII. Council District 5 CFDs
FY2021/22 CFD Tax Administration Report Page 66

Table VIII‐3
CFD No. 2014‐04 Annexation #5 FY2021/22 Special Tax Levy Summary

Boundary Map
A map showing the boundaries of CFD No. 2014‐04 Annexation #5 is provided on the following page.

FY 2021/22
Special Tax
Revenue
Developed Residential
Market Rate Unit 155 Units $425.14 per Unit $137.74 per Unit $21,349.70 Multi-Family Unit 0 Units $232.72 per Unit $75.38 per Unit $0.00 Affordable Unit 0 Units $0.00 per Unit $0.00 per Unit $0.00 Subtotal Developed Residential 155 Units $21,349.70
Developed Non-Residential 0 Bldg. s.f. $0.00 per Bldg. s.f. $0.00 per Bldg. s.f. $0.00 Developed Other 0 Land s.f. $0.00 per Land. s.f. $0.00 per Land. s.f. $0.00 Subtotal Developed Non-Res. 0 Total s.f $0.00
Land - Final Mapped 308,096 Land s.f. $0.12 per Land. s.f. $0.00 per Land. s.f. $0.00 Land - Undeveloped 0 Land s.f. $0.12 per Land. s.f. $0.00 per Land. s.f. $0.00 Subtotal Land 308,096 Land s.f. $0.00
Total Special Tax Levy Annexation #5 - Crocker Village $21,349.70 Land Use Category Development Units Special Tax Special Tax Annexation #5 - Crocker Village
FY 2021/22 FY 2021/22
Maximum Actual

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VIII. Council District 5 CFDs
FY2021/22 CFD Tax Administration Report Page 67

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IX. Council District 6 CFDs
FY2021/22 CFD Tax Administration Report Page 68

IX. Council District 6 CFDs
Redding Avenue Landscaping CFD No. 2010‐04

Background
City Council adopted Resolution No. 2010‐467 on August 5, 2010, thereby establishing the Redding Avenue Landscaping CFD No. 2010‐04 (“CFD No. 2010‐04”) to fund the maintenance of landscaping improvements along Redding Avenue. A successful landowner election authorized the levy of a Mello‐Roos special tax on all taxable property in the CFD pursuant to its RMA.

FY2021/22 Special Tax Requirement
Pursuant to the RMA, the special tax requirement is the amount needed in any fiscal year to pay for authorized landscaping services, administrative expenses of the CFD, and any amounts needed to cure special tax delinquencies. For FY2021/22 the special tax requirement is $9,329, which is summarized in Table IX‐1.

Table IX‐1
CFD No. 2010‐04 FY2021/22 Special Tax Requirement

Landscape Maintenance $9,056

Administration
Infrastructure Finance $202
Accounting (incl. County Charge) $71
Subtotal Administration $273

Total FY2021/22 Special Tax Requirement $9,329

FY2021/22 Special Tax Levy Summary
The special tax was levied at 100% of the maximum amount in FY2021/22 and is expected to produce $9,536 in special tax revenues, which is $207 greater than the special tax requirement of $9,329. These excess special tax revenues will be used to fund a contingency for maintenance services. Table IX‐2 details the FY2021/ 22 special tax levy on all land use categories in CFD No. 2010‐04.

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IX. Council District 6 CFDs
FY2021/22 CFD Tax Administration Report Page 69

Table IX‐2
CFD No. 2010‐04 FY2021/22 Special Tax Levy Summary

Boundary Map
A map showing the boundaries of CFD No. 2010‐04 is provided on the following page.

FY 2021/22
Special Tax
Land Use Category Revenue
All Parcels 2,255 Sq. Ft. $4.2289 per Sq. Ft. $4.2289 per Sq. Ft. $9,536.10 Total Fiscal Year 2021/22 Special Tax Levy: $9,536.10
Linear Maximum Actual
Square Feet Special Tax Special Tax
Total FY 2021/22 FY 2021/22

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IX. Council District 6 CFDs
FY2021/22 CFD Tax Administration Report Page 70

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X. Council District 7 CFDs
FY2021/22 CFD Tax Administration Report Page 71

X. Council District 7 CFDs
Sacramento Maintenance CFD No. 2014‐04 Annexation #1 – Delta Shores

Background
The Delta Shores project is the first annexation to the Sacramento Maintenance CFD No. 2014‐ 04 (see Section VI of this report). The annexation was approved unanimously by the owners of land included in the annexation area (hereafter, “CFD No. 2014‐04 Annexation #1”). These land owners also unanimously approved the special ta x rates for the annexation area, the revenues of which are to be used for the repair, maintenance, utility costs and scheduled inspections of roadway facilities, transit facilities, water quality facilities, storm drainage facilities, bikeway and pedestrian paths, parks, and landscaped areas within public rights‐of‐way. The approved special tax rates are memo rialized in the Notice of Special Tax Lien recorded April 8, 2016.

The boundaries of CFD No. 2014‐04 Annexation #1 encompass approximately 816 acres and make up the entirety of the Delta Shores project. At the time of annexation, buildout of the Delta Shores project was expect ed produce over 5,000 new dwelling units and over 1.4 million square feet of new nonresidential development.

Table X‐1
CFD No. 2014‐04 Annex
ation #1 FY2021/22 Special Tax Requirement

Authorized Services
Drainage Operations $298,120
Streetscapes Maintenance $98,750
Park Maintenance $0
Subtotal Authorized Services $397,870

Administration
Infrastructure Finance $9,185
Accounting (incl. County Charge) $1,182
Subtotal Administration $10,367

Total FY2021/22 Special Tax Requirement $407,237

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X. Council District 7 CFDs
FY2021/22 CFD Tax Administration Report Page 72

FY2021/22 Special Tax Levy Summary
The special tax was levied at 100% of the maximum amount in FY2021/22 on Developed and Final Map Property, and at approximately 0.1% on Undeveloped Property (all as defined in the RMA). This tax levy is expected to produce $215,872 in special tax revenues, which is $191,365 less than the special tax requiremen t of $407,237. This shortfall will be paid by available fund balance. Table X‐2 details the FY2021/22 special tax levy on all land use categories in CFD No. 2014‐04 Annexation #1.

Table X‐2
CFD No. 2014‐04 Annexation #1 FY2021/22 Special Tax Levy Summary

Boundary Map
A map showing the boundaries of CFD No. 2014‐04 Annexation #1 is provided on the following page.

FY 2021/22
Special Tax
Revenue
Developed Residential
Low Density 0 Units $487.74 per Unit $487.74 per Unit $0.00 Medium Density 0 Units $383.16 per Unit $383.14 per Unit $0.00 High Density 0 Units $231.77 per Unit $231.76 per Unit $0.00 Mixed Use 0 Units $232.82 per Unit $232.80 per Unit $0.00 Subtotal Developed Residential 0 Units $0.00
Developed Non-Residential
Mixed Use Town Center 0 Bldg. s.f. $0.15 per Bldg. s.f. $0.15 per Bldg. s.f. $0.00 Village/Regional Center 915,927 Bldg. s.f. $0.19 per Bldg. s.f. $0.19 per Bldg. s.f. $172,676.82 Corner Retail 0 Bldg. s.f. $0.18 per Bldg. s.f. $0.18 per Bldg. s.f. $0.00 Subtotal Developed Non-Res. 915,927 Total s.f $172,676.82 Land - Final Mapped 477,141 Land s.f. $0.09 per Land. s.f. $0.09 per Land. s.f. $41,352.74 Land - Undeveloped 24,080,405 Land s.f. $0.09 per Land. s.f. $0.00 per Land. s.f. $1,841.94 Subtotal Land 24,557,546 Land s.f. $43,194.68
Total FY 2021/22 Special Tax Levy $215,871.50
FY 2021/22 FY 2021/22
Maximum Actual
Land Use Category Development Units Special Tax Special Tax

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X. Council District 7 CFDs
FY2021/22 CFD Tax Administration Report Page 73

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XI. Council District 8 CFDs
FY2021/22 CFD Tax Administration Report Page 74

XI. Council District 8 CFDs
Sacramento Maintenance CFD No. 2014‐04 Annexation #3 – Calistoga

Background
The Calistoga project is the third annexation to the Sacramento Maintenance CFD No. 2014‐04 (see Section VI of this report). The annexation was approved unanimously by the owners of land included in the annexation area (hereafter, “CFD No. 2014‐04 Annexation #3”). These land owners also unanimously approved the special ta x rates for the annexation area, the revenues of which are to be used for the maintenance of landscaped areas in the Calistoga development.

The approved special tax rates are memorialized in the Amended and Restated Notice of Special Tax Lien recorded February 23, 2017.

The boundaries of CFD No. 2014‐04 Annexation #3 encomp
ass approximately 4.7 acres of land
with a total of 35 units expected to be built within the annexation area.

Table XI‐1
CFD No. 2014‐04 Annex
ation #3 FY2021/22 Special Tax Requirement

Landscape Maintenance $14,500

Administration
Infrastructure Finance $459
Accounting (incl. County Charge) $133
Subtotal Administration $592

Total FY2021/22 Special Tax Requirement $15,092

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XI. Council District 8 CFDs
FY2021/22 CFD Tax Administration Report Page 75

FY2021/22 Special Tax Levy Summary
In FY2021/22, the special tax was levied at 100% of the maximum amount on Developed Property and no special tax was levied on either Final Map Property or Undeveloped Property (all as defined in the RMA). This tax levy is expected to produce $17,553 in special tax revenues, which is $2,461 more than the special tax requirement of $15,092. This excess rev enue will be used to fund a contingency. Table XI‐2 details the FY2021/22 special tax levy on all land use categories in CFD No. 2014‐04 Annexation #3.

Table XI‐2
CFD No. 2014‐04 Annexation #3 FY2021/22 Special Tax Lev y Summary

Boundary Map
A map showing the boundaries of CFD No. 2014‐04 Annexation #3 is provided on the following page.

FY 2021/22
Special Tax
Revenue
Developed Residential
Market Rate Unit 35 Units $501.54 per Unit $501.52 per Unit $17,553.20 Affordable Unit 0 Units $0.00 per Unit $0.00 per Unit $0.00 Subtotal Developed Residential 35 Units $17,553.20
Developed Non-Residential 0 Bldg. s.f. $0.00 per Bldg. s.f. $0.00 per Bldg. s.f. $0.00 Developed Other 0 Land s.f. $0.13 per Land. s.f. $0.13 per Land. s.f. $0.00 Subtotal Developed Non-Res. 0 Total s.f $0.00
Land - Final Mapped 0 Land s.f. $0.13 per Land. s.f. $0.00 per Land. s.f. $0.00 Land - Undeveloped 0 Land s.f. $0.13 per Land. s.f. $0.00 per Land. s.f. $0.00 Subtotal Land 0 Land s.f. $0.00
Total Special Tax Levy Annexation #3 - Calis toga $17,553.20 Annexation #3 - Calistoga
Actual
Special TaxLand Use Category Development Units
FY 2021/22
Maximum
Special Tax
FY 2021/22

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FY2021/22 CFD Tax Administration Report Page 77

Sacramento Maintenance CFD No. 2014‐04 Annexation #4 – Shasta 10

Background
The Shasta 10 project is the fourth annexation to the Sacramento Maintenance CFD No. 2014‐ 04 (see Section VI of this report). The annexation was approved unanimously by the owners of land included in the annexation area (hereafter, “CFD No. 2014‐04 Annexation #4”). These land owners also unanimously approved the special ta x rates for the annexation area, the revenues of which are to be used for the maintenance of bioretention planters and related facilities located in the Shasta 10 development. The approved special tax rates are memorialized in the Notice of Special Tax Lien recorded November 20, 2017.

The boundaries of CFD No. 2014‐04 Annexation #4 encomp
ass approximately 10 acres of land
with a total of 60 units expected to be built within the annexation area.

Table XI‐3
CFD No. 2014‐04 Annex
ation #4 FY2021/22 Special Tax Requirement

Drainage Maintenance $0

Administration
Infrastructure Finance $787
Accounting (incl. County Charge) $181
Subtotal Administration $968

Total FY2021/22 Special Tax Requirement $968

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FY2021/22 CFD Tax Administration Report Page 78

FY2021/22 Special Tax Levy Summary
In FY2021/22, the special tax was levied at 100% of the maximum amount on Developed Property and no special tax was levied on either Final Map Property or Undeveloped Property (all as defined in the RMA). This tax levy is expected to produce $20,866 in special tax revenues, which is $19,898 more than the special tax r equirement of $968. This excess revenue will be used to fund a contingency. Table XI‐4 details the FY2021/22 special tax levy on all land use categories in CFD No. 2014‐04 Annexation #4.

Table XI‐4
CFD No. 2014‐04 Annexation #4 FY2021/22 Special Tax Lev y Summary

Boundary Map
A map showing the boundaries of CFD No. 2014‐04 Annexation #4 is provided on the following page.

FY 2021/22
Special Tax
Revenue
Developed Residential
Market Rate Unit 60 Units $347.76 per Unit $347.76 per Unit $20,865.60 Affordable Unit 0 Units $0.00 per Unit $0.00 per Unit $0.00 Subtotal Developed Residential 60 Units $20,865.60
Developed Non-Residential 0 Bldg. s.f. $0.00 per Bldg. s.f. $0.00 per Bldg. s.f. $0.00 Developed Other 0 Land s.f. $0.07 per Land. s.f. $0.07 per Land. s.f. $0.00 Subtotal Developed Non-Res. 0 Total s.f $0.00
Land - Final Mapped 0 Land s.f. $0.07 per Land. s.f. $0.07 per Land. s.f. $0.00 Land - Undeveloped 0 Land s.f. $0.07 per Land. s.f. $0.07 per Land. s.f. $0.00 Subtotal Land 0 Land s.f. $0.00
Total Special Tax Levy Annexation #4 - Shas ta 10 $20,865.60 Land Use Category Development Units Special Tax Special Tax Annexation #4 - Shasta 10
FY 2021/22 FY 2021/22
Maximum Actual

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Sacramento Maintenance CFD No. 2014‐04 Annexation #8 – Bruceville Terrace

Background
The Bruceville Terrace project is the eighth annexation to the Sacramento Maintenance CFD No. 2014‐04 (see Section VI of this report). The annexation was approved unanimously by the owners of land included in the annexation area (hereafter, “CFD No. 2014‐04 Annexation #8”).

These landowners also unanimously approved the special tax rates for th e annexation area, the revenues of which are to be used for the maintenance of certain landscaped facilities located adjacent to the Bruceville Terrace development. The approved special tax rates are memorialized in the Notice of Special Tax Lien recorded September 24, 2018.

On September 24, 2019, City Council passed a motion authorizing the City Manager (or his/her designee) to execute the Public Improvement Maintenance Agreement fo r Bruceville Terrace
(C2019‐1486) between the City, KB Home Sacramento, Inc. (the developer of the project), and Bridgewater Sacramento Owners Association (the homeowners association). Pursuant to this agreement, KB Home Sacramento and/or the Bridgewater Sa cramento Owners Association is responsible for the maintenance of the public improvements described above and the CFD will not levy any special taxes to pay for such maintenance unless the entities fail to adequately maintain the public improvements.

A map showing the boundaries of CFD No. 2014‐04 Annexation #8 is provided on the following page.

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Sacramento City CouncilJanuary 4, 2022

Sacramento City Council
January 4, 2022