City of Sacramento
City Council - 2PM Report
915 I Street Sacramento, CA 95814
www.cityofsacramento.org
File ID: 2026-00011 1/27/2026
Fiscal Year 2025/26 Community Facilities Districts Tax Administration Report File ID: 2026-00011
Location: Citywide
Recommendation: Receive and file the Fiscal Year (FY) 2025/26 Community Facilities Districts Tax Administration Report.
Contact: Brent Mueller, Senior Development Project Manager, (916) 808-5715, [email protected]; Eric Frederick, Special Districts Manager, (916) 808-5129, [email protected]; Department of Finance
Presenter: None
Attachments:
1-Description/Analysis
2-Fiscal Year 2025-26 CFD Tax Administration Report
Description/Analysis
Issue Detail: The California State Legislature approved the Mello-Roos Community Facilities Act of 1982 (Act) that allows local public agencies to levy special taxes 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), can generate funding for a wide range 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 reasonable manner other than on an ad valorem basis.
The 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 maintenance CFD administered by the City, the attached FY2025/26 CFD Tax Administration Report (Annual Report) presents background information on the districts, as well as certain annual CFD reporting information required under California Government Code Section 50075.3 (SB 165 Reporting Requirements) for FY2024/25. Annual CFD reporting information required for all improvement related CFDs will be brought to Council at a later date.
File ID: 2026-00011 1/27/2026
Policy Considerations: Filing the Annual Report will satisfy the SB 165 Reporting Requirements for special taxes levied and collected for FY2024/25.
Economic Impacts: Not applicable.
Environmental Considerations: Under the California Environmental Quality Act Guidelines, the filing of annual tax administration reports for CFDs is a continuing administrative activity that does not constitute a project and is therefore exempt from CEQA 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 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 maintenance CFDs administered by the City that levied a special tax in FY2024/25.
Financial Considerations: There are no financial impacts on any City funds.
Local Business Enterprise (LBE): Not applicable.
Fiscal Year 2025/26
CFD Tax Administration Report
Dated December 19, 2025
Received and Filed by the Sacramento City Council at its Meeting on January 27, 2026
Fiscal Year 2025/26 CFD Tax Administration Report
TABLE OF CONTENTS
Section Page
I. Introduction ............................................................................................................................................................ 1 II.
Senate Bill 165 Reporting Requirements ............................................................................................................... 2 III. CFD Background Information ................................................................................................................................. 6 The Creamery CFD No. 2014-08 ..................................................................................................................... 6 Curtis Park Village CFD No. 2013-03 (Services) .............................................................................................. 8 Del Paso Nuevo Landscaping CFD No. 2006-06 ............................................................................................ 10 McKinley Village CFD No. 2014-03 (Services) .............................................................................................. 12 Natomas Crossing CFD No. 2013-01 (Youth Services) ................................................................................. 14 Neighborhood Alley Maintenance CFD No. 2003-04 ................................................................................... 16 Neighborhood Park Maintenance CFD No. 2002-02 .................................................................................... 18 North Natomas CFD No. 3 ............................................................................................................................ 20 North Natomas Neighborhood Landscaping CFD No. 99-02 ....................................................................... 22 North Natomas TMA CFD No. 99-01 ............................................................................................................ 24 Northwest Land Park CFD No. 2013-02 (Services) ....................................................................................... 27 Parkebridge Maintenance CFD No. 2014-07 ................................................................................................ 29 Redding Avenue Landscaping CFD No. 2010-04 .......................................................................................... 31 Sacramento Maintenance CFD No. 2014-04 – Railyards ............................................................................. 33 Sacramento Maintenance CFD No. 2014-04 Annexation #1 – Delta Shores ............................................... 35 Sacramento Maintenance CFD No. 2014-04 Annexations #2 – Natomas Meadows and Annexation #10 – Natomas Meadows East ............................................................................................................................... 37 Sacramento Maintenance CFD No. 2014-04 Annexation #3 – Calistoga..................................................... 39 Sacramento Maintenance CFD No. 2014-04 Annexation #4 – Shasta 10 .................................................... 41 Sacramento Maintenance CFD No. 2014-04 Annexation #5 – Crocker Village ........................................... 43 Sacramento Maintenance CFD No. 2014-04 Annexation #6 – Church Street Station ................................ 45 Sacramento Maintenance CFD No. 2014-04 Annexation #7 – Sutter Park ................................................. 47 Sacramento Maintenance CFD No. 2014-04 Annexation #8 – Bruceville Terrace ...................................... 49 Sacramento Maintenance CFD No. 2014-04 Annexation #9 – The Cove .................................................... 51 Sacramento Services CFD No. 2018-05 – Tax Zone #1 Northlake ................................................................ 53 Sa
cramento Services CFD No. 2018-05 Annexation #1 – Tanzanite (Tax Zone #2) ..................................... 55 Sacramento Services CFD No. 2018-05 Annexation #2 – Delta Shores South (Tax Zone #3) ..................... 57 Sacramento Services CFD No. 2018-05 Tax Zone #4 – Panhandle 105 & 180 ............................................. 59 Sacramento Services CFD No. 2018-05 Annexation #4 – Jesse Ave (Tax Zone #5) ..................................... 61 Township 9 CFD No. 2012-06 ........................................................................................................................ 63 Willowcreek Landscaping CFD No. 98-04 ..................................................................................................... 65 I. Intr
oduction
FY2024/25 CFD Tax Administration Report Page 1
I. Introduction
T
he 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 range 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 reasonable manner other than on an ad valorem basis.
The C
ity 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 reported 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”) 2025/26 special tax requirements and actual tax levies of each CFD.
Spe
cial taxes are levied pursuant to each district’s unique Rate and Method of Apportionment of Special Tax (“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.
T
he remainder of this report is organized into the following sections:
• Sect
ion II provides the City’s annual reporting requirements under Senate Bill 165. • Section III presents background information for all CFDs in the City managed by the Infrastructure Finance division of the Finance Department.
II. Se
nate Bill 165 Reporting Requirements
FY2025/26 CFD Tax Administration Report Page 2
II. Senate Bill 165 Reporting Requirements
C
alifornia 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 added 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 report 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 FY2025/26, the information required under California Government Code Section 50075.3 is provided in the tables below.
T
able II-1
Senate Bill 165 Reporting Requirements for Year Ended June 30, 2025 CFD Name
Special
Taxes
Collected*
Special
Taxes
Expended Status of Projects
The Creamery CFD No. 2014-08 $0 $0 No projects
Curtis Park Village CFD No. 2013-03 (Services) $29,278 $2,899 Ongoing Maintenance Only
Del Paso Nuevo Landscaping CFD No. 2006-06 $33,030 $17,463 Ongoing Maintenance Only
McKinley Village CFD No. 2014-03 (Services) $0 $0 No projects Natomas Crossing CFD No. 2013-01 (Youth
Services) $35,197 $2,094 Ongoing Services Only
Neighborhood Alley Maintenance CFD No.
2003-04 $2,947 $0 Ongoing Maintenance
Only
Neighborhood Park Maintenance
CFD No. 2002-02 $2,315,225 $1,543,235 Ongoing Maintenance Only
North Natomas CFD No. 3 $2,948,024 $2,600,241 See Table II-2 Below; Ongoing Maintenance
North Natomas Neighborhood Landscaping
CFD No. 99-02 $697,884 $600,563 Ongoing Maintenance
Only
North Natomas TMA CFD No. 99-01
(Transportation and Air Quality Services) $2,026,079 $1,088,604 Ongoing Operating Costs Only
Northwest Land Park CFD No. 2013-02
(Services) $267,310 $262,818 Ongoing Maintenance
Only
II. Senate Bill 165 Reporting Requirements
FY2025/26 CFD Tax Administration Report Page 3
CFD Name
Special
Taxes
Collected*
Special
Taxes
Expended Status of Projects
Parkebridge Maintenance
CFD No. 2014-07 $247,381 $108,820 Ongoing Maintenance
Only
Redding Avenue Landscaping
CFD No. 2010-04 $10,940 $10,356 Ongoing Maintenance
Only
Sacramento Maintenance
CFD No. 2014-04 – Railyards $301,518 $173,409 Ongoing Maintenance Only
Sacramento Maintenance
CFD No. 2014-04 – Annexation #1
Delta Shores
$362,168 $145,648 Ongoing Maintenance
Only
Sacramento Maintenance
CFD No. 2014-04 – Annexations #2 & #10
Natomas Meadows
$117,490 $35,906 Ongoing Maintenance
Only
Sacramento Maintenance
CFD No. 2014-04 – Annexation #3
Calistoga
$21,468 $11,549 Ongoing Maintenance
Only
Sacramento Maintenance
CFD No. 2014-04 – Annexation #4
Shasta 10
$25,306 $0 Ongoing Maintenance
Only
Sacramento Maintenance
CFD No. 2014-04 – Annexation #5
Crocker Village
$54,225 $0 Ongoing Maintenance
Only
Sacramento Maintenance
CFD No. 2014-04 – Annexation #6
Church Street Station
$30,190 $11,279 Ongoing Maintenance
Only
Sacramento Maintenance
CFD No. 2014-04 – Annexation #7
Sutter Park
$0 $0 No projects
Sacramento Maintenance
CFD No. 2014-04 – Annexation #8
Bridgewater
$0 $0 No projects
Sacramento Maintenance
CFD No. 2014-04 – Annexation #9
The Cove
$59,732 $0 Ongoing Maintenance
Only
Sacramento Services
CFD No. 2018-05 – Tax Zone #1 Northlake $339,369 $85,322 Ongoing Maintenance Only
Sacramento Services
CFD No. 2018-05 – Tax Zone #3 Delta Shores
South
$25,920 $6,673 Ongoing Maintenance
Only
II. Senate Bill 165 Reporting Requirements
FY2025/26 CFD Tax Administration Report Page 4
CFD Name
Special
Taxes
Collected*
Special
Taxes
Expended Status of Projects
Township 9 CFD No. 2012-06 $52,801 $107,143 Ongoing Maintenance Only
Willowcreek Landscaping CFD No. 98-04 $138,334 $162,211 Ongoing Maintenance Only
*Includes interest collected for the year ended June 30, 2025.
II. Senate Bill 165 Reporting Requirements
FY2025/26 CFD Tax Administration Report Page 5
Table II-2
CFD No. 3 Project Status
Project Number and Name
Appropriated
Amount to Date
Expended
Amount to Date
Project
Status
L19140204 – North Natomas
Regional Park Art Landscaping $7,500 $7,500 Closed
L19140410 – N Natomas Comm
Ctr and Aquatic $55,083 $0 Open
L19140413 – NNCCAC New Market $220,958 $220,958 Closed
L19140415 – NNCCAC
Construction $524,000 $524,000 Open
L19152300 – Regency Park
Landscaping Improvements $271,234 $271,233 Closed
L19706046 – Park Sidewalk
Repair $507,413 $491,372 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 $350,639 $350,639 Closed
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 6
III. CFD Background Information
The Creamery CFD No. 2014-08
Background
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 connection 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 Creamery 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.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 7
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 8
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 bridge. A successful landowner election authorized the levy of a Mello-Roos special tax on all taxable property in the CFD pursuant to its RMA.
A map showing the official boundaries of CFD No. 2013-03 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 9
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 10
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. 2011-0307).
A map showing the boundaries of CFD No. 2006-06 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 11
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 12
McKinley Village CFD No. 2014-03 (Services)
Background
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 Village 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 Village 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 adequately maintain the public improvements.
A map showing the boundaries of CFD No. 2014-03 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 13
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 14
Natomas Crossing CFD No. 2013-01 (Youth Services)
Background
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 entire 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.
A map showing the boundaries of CFD No. 2013-01 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 15
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 16
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 authorized 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 additional annexations to the CFD and none are anticipated in the future.
A map showing the boundaries of CFD No. 2003-04 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 17
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 18
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, recreation facilities, and other improvements within neighborhood parks throughout 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 133 annexations to CFD No. 2002-02. Most new residential development in the City will annex to this CFD to meet conditions placed on their development project to mitigate the impacts on City parks.
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 boundaries of CFD No. 2002-02 can be obtained directly from the Infrastructure Finance division of the Finance Department.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 19
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 20
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 election authorized the levy of a Mello-Roos special tax on all taxable property in the CFD pursuant to its RMA.
A map showing the boundaries of CFD No. 3 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 21
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 22
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 landowner 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 levels 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 management plan that is not provided through a homeowner’s association.
A map showing the boundaries of CFD No. 99-02 and its Tax Zones is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 23
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 24
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 election 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 election.
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 the 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 Boulevard 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 calculated 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 III-16 below provides a detailed summary of the special tax rates and revenues generated for each area of CFD No. 99-01.
The first parts of the Panhandle development were annexed to CFD No. 99-01 as “Annexation No. 3” on October 5, 2023, and “Annexation No. 4” on June 21, 2024 through the unanimous consent of the landowners of that annexation area. The Panhandle project area has annexed approximately 166.2 acres, so far, to CFD No. 99-01 and is generally bounded by West Elkhorn Boulevard to the north, existing development to the west, Del Paso Rd to the south, and Sorento Rd to the east.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 25
As part of the annexation process for Annexation No. 3 and 4, costs of service related to the Northlake development were calculated separately from the existing CFD No. 99-01 area. This resulted in Annexation No. 3 and 4 having different maximum special tax rates than properties in the existing CFD boundaries are subject to. The approved special tax rates for “Annexation No. 3” are memorialized in the Notice of Special Tax Lien recorded October 20, 2023. The approved special tax rates for “Annexation No. 4” are memorialized in the Notice of Special Tax Lien recorded June 24, 2024.
A map showing the boundaries of CFD No. 99-01 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 26
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 27
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 representing 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 adopted 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 annex 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.
A map showing the current boundaries of CFD No. 2013-02 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 28
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 29
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 located 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.
A map showing the boundaries of CFD No. 2014-07 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 30
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 31
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.
A map showing the boundaries of CFD No. 2010-04 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 32
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 33
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 authorized 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 state 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 Railyards 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, 2022, there have been 10 annexations to CFD No. 2014-04, and specific information on the areas annexed can be found in the subsequent sections of this report.
A map showing the boundaries of CFD No. 2014-04 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 34
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 35
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. The annexation was approved unanimously by the owners of land included in the annexation area (hereafter, “CFD No. 2014-04 Annexation #1”). These landowners also unanimously approved the special tax 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 memorialized 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 expected produce over 5,000 new dwelling units and over 1.4 million square feet of new nonresidential development.
FY2025/26 Special Tax Levy Summary
The special tax was levied at 100% of the maximum amount in FY2025/26 on Developed Property, 21% on Final Map Property, and at 0% on Undeveloped Property (all as defined in the RMA). This tax levy is expected to produce $374,990 in special tax revenues, which is $63,843 less than the special tax requirement of $438,833. This shortfall will be paid by available fund balance. Table III-26 details the FY2025/26 special tax levy on all land use categories in CFD No. 2014-04 Annexation #1.
A map showing the boundaries of CFD No. 2014-04 Annexation #1 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 36
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 37
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. 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 the 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 encompass 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”). These 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. Therefore, 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.
A map showing the boundaries of CFD No. 2014-04 Annexation #2 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 38
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 39
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.
The annexation was approved unanimously by the owners of land included in the annexation area (hereafter, “CFD No. 2014-04 Annexation #3”). These landowners also unanimously approved the special tax 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 encompass approximately 4.7 acres of land with a total of 35 units expected to be built within the annexation area.
A map showing the boundaries of CFD No. 2014-04 Annexation #3 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 40
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 41
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. The annexation was approved unanimously by the owners of land included in the annexation area (hereafter, “CFD No. 2014-04 Annexation #4”). These landowners also unanimously approved the special tax 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 encompass approximately 10 acres of land with a total of 60 units expected to be built within the annexation area.
A map showing the boundaries of CFD No. 2014-04 Annexation #4 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 42
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 43
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. 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 the 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 encompass approximately 25.6 net acres of land with a total of 331 units expected to be built within the annexation area.
A map showing the boundaries of CFD No. 2014-04 Annexation #5 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 44
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 45
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. 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 the 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 encompass approximately 4.5 acres of land with a total of 47 units expected to be built within the annexation area.
A map showing the boundaries of CFD No. 2014-04 Annexation #6 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 46
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 47
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 annexation 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 encompass 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 agreement, 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.
A map showing the boundaries of CFD No. 2014-04 Annexation #7 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 48
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 49
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. 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 the 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 for 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 Sacramento 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.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 50
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 51
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. 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 annexation 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 encompass 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 for 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 other than maintenance of the bike trial unless the homeowners association fails to adequately maintain the public improvements.
A map showing the boundaries of CFD No. 2014-04 Annexation #9 is provided below.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 52
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 53
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, streetlights 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 (formerly 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 Resolution 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 those 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 authorizing 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 park and streetlight 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 and streetlights unless the homeowners association fails to adequately maintain the public improvements. In addition, the CFD will only levy up to 39% of the maximum special tax of the CFD in order to pay for such park and streetlight maintenance.
As of July 1, 2024, there have been 5 annexations to CFD No. 2014-04, and specific information on the areas annexed can be found in the subsequent sections of this report.
A map showing the boundaries of CFD No. 2018-05 Tax Zone # 1 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 54
V. Council District 2 CFDs
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 55
Sacramento Services CFD No. 2018-05 Annexation #1 – Tanzanite (Tax Zone #2)
Background
The Tanzanite project is the first annexation to the Sacramento Services CFD No. 2018-05. The annexation was approved unanimously by the owners of land included in the annexation area (hereafter, “CFD No. 2018-05 Annexation #1”). These landowners also unanimously approved the special tax rates for the annexation area, the revenues of which are to be used for the maintenance and utility costs of landscaped areas located in the Tanzanite development.
Because the tax rates needed to provide such services differ from those already established in CFD No. 2018-05, a new tax zone was created as part of this annexation: Tax Zone #2. The approved special tax rates are memorialized in the Notice of Special Tax Lien recorded July 28, 2021.
The boundaries of CFD No. 2014-04 Annexation #1 encompass approximately 19.3 acres of land with a total of 138 units expected to be built within the annexation area.
No special taxes are currently levied within CFD No. 2018-05 Annexation #1.
Boundary Map
A map showing the boundaries of CFD No. 2018-05 Annexation #1 – Tax Zone #2 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 56
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 57
Sacramento Services CFD No. 2018-05 Annexation #2 – Delta Shores South (Tax Zone #3)
Background
The Delta Shores South project is the second annexation to the Sacramento Services CFD No. 2018-05. The annexation was approved unanimously by the owners of land included in the annexation area (hereafter, “CFD No. 2018-05 Annexation #2”). These landowners also unanimously approved the special tax rates for the annexation area, the revenues of which are to be used for the maintenance and utility costs of landscaped areas located in the Delta Shores South development. Because the tax rates needed to provide such services differ from those already established in CFD No. 2018-05, a new tax zone was created as part of this annexation:
Tax Zone #3. The approved special tax rates are memorialized in the Notice of Special Tax Lien recorded April 13, 2022.
The boundaries of CFD No. 2014-04 Annexation #2 encompass approximately 119 acres of land with a total of 802 units expected to be built within the annexation area.
A map showing the boundaries of CFD No. 2018-05 Annexation #2 – Tax Zone #3 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 58
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 59
Sacramento Services CFD No. 2018-05 Tax Zone #4 – Panhandle 105 & 180
Background
The Panhandle 105 project is the third annexation to the Sacramento Services CFD No. 2018-05.
The annexation was approved unanimously by the owners of land included in the annexation area (hereafter, “CFD No. 2018-05 Annexation #3”). These landowners also unanimously approved the special tax rates for the annexation area, the revenues of which are to be used for the maintenance and utility costs of landscaped areas located in the Pandhandle 105 development. Because the tax rates needed to provide such services differ from those already established in CFD No. 2018-05, a new tax zone was created as part of this annexation: Tax Zone #3. The approved special tax rates are memorialized in the Notice of Special Tax Lien recorded October 20, 2023.
The boundaries of CFD No. 2014-04 Annexation #3 encompass approximately 106.5 acres of land with a total of 441 units expected to be built within the annexation area.
The Panhandle 180 project is the fifth annexation to the Sacramento Services CFD No. 2018-05.
The annexation was approved unanimously by the owners of land included in the annexation area (hereafter, “CFD No. 2018-05 Annexation #5”). These landowners also unanimously approved the special tax rates for the annexation area, the revenues of which are to be used for the maintenance and utility costs of landscaped areas located in the Panhandle 180 development. Because this tax zone provides similar services to those already established in CFD No. 2018-05 Annexation #3 (Tax Zone #4), this annexation was placed into the existing Tax Zone #4. The approved special tax rates are memorialized in the Notice of Special Tax Lien recorded June 27, 2024.
The boundaries of CFD No. 2014-04 Annexation #5 encompass approximately 62.1 acres of land with a total of 343 units expected to be built within the annexation area.
A map showing the boundaries of CFD No. 2018-05 Tax Zone #4 - Annexation #3 and #5 – is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 60
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 61
Sacramento Services CFD No. 2018-05 Annexation #4 – Jesse Ave (Tax Zone #5)
Background
The Jesse Ave project is the fourth annexation to the Sacramento Services CFD No. 2018-05.
The annexation was approved unanimously by the owners of land included in the annexation area (hereafter, “CFD No. 2018-05 Annexation #4”). These landowners also unanimously approved the special tax rates for the annexation area, the revenues of which are to be used for the maintenance and utility costs of landscaped areas located in the Jesse Ave development.
Because the tax rates needed to provide such services differ from those already established in CFD No. 2018-05, a new tax zone was created as part of this annexation: Tax Zone #5. The approved special tax rates are memorialized in the Notice of Special Tax Lien recorded April 3, 2024.
The boundaries of CFD No. 2014-04 Annexation #4 encompass approximately 27.3 acres of land with a total of 143 units expected to be built within the annexation area.
A map showing the boundaries of CFD No. 2018-05 Annexation #4 – Tax Zone #5 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 62
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 63
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 basic 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 buildout, 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 Reimbursement 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.
A map showing the boundaries of CFD No. 2012-06 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 64
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 65
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 territory was annexed to the CFD on November 30, 2014 (Reso. No. 2004-898).
A map showing the boundaries of CFD No. 98-04 is provided on the following page.
III. CFD Background Information
FY2025/26 CFD Tax Administration Report Page 66