great grandmother Rebecca Kyburz immigrated from Switzerland and began the journey west. After a fortuitous split from the Donner party, the Family were fortunate to ultimately arrive at Sutter’s Fort in 1846. After losing cattle each year when Sacramento flooded, the Family moved to El Dorado County and settled in Clarksville. Samuel’s granddaughter, Ouida Kyburz, married William “Bill” Barton after the Barton family moved to California following the Gold Rush. Starting from nothing, Ouida and Bill built dairy, horse, and eventually cattle ranches throughout the region.
At the turn of the century, the Barton Family came to Lake Tahoe. They ran their dairy farm, horses, and cattle in the summer starting in June allowing the cattle to graze freely on the beautiful meadows until October or the first snow. When it was time to return to their ranch on Scott Road in east Sacramento County, the cattle were driven back down over the course of a three-day cattle drive along what is now Highway 50 to the Sacramento Valley. Over time, the Family eventually acquired large portions of land throughout the County that included an 800-acre ranch on Latrobe Road and White Rock Road in the El Dorado Hills area, a ranch at the bottom of Echo Summit just beyond Meyers, Lyon’s Ranch and Johnson Ranch adjacent to the South Lake Tahoe Airport, Meadow Edge adjacent to the Tahoe Keys, and 7 acres next to the Y in South Lake Tahoe.
Figure 1 attached to this letter generally depicts the Family’s historic landholdings surrounding Lake Tahoe.
In the 1950s, the State of California forced the Family to sell a portion of their property through threatened condemnation for what is now the South Lake Tahoe Airport.
As the population in South Lake Tahoe grew, there became a need for a hospital as the closest hospitals were in Reno and Placerville. To meet this Tahoe Valley community need, the Family donated property to build Barton Memorial Hospital, which opened November 23, 1963 and included 38 beds.
To help fulfill another community need, the Family collaborated with the Martin family to design and open the Campground in 1972. Over the years, the Campground has been a place of recreation for those living in the Tahoe basin, as well as for visitors from all over the world. During the 1990s, the Family and Barton Memorial Hospital management worked together to resolve a growing concern about winter access to the hospital and, again committed to the community’s safety, the Family granted Barton Memorial Hospital access to a portion of the Campground land during the winter to clear snow and improve access to the hospital. When Barton Memorial Hospital began improvements to the emergency department during the early 2000s to allow for medical flight access, the Family again responded to the community need and worked with the hospital to facilitate the expansion of a new, larger parking lot by releasing more land from the Campground adjacent to the new emergency department.
After threatened condemnation from the State of California and threatened criminal liability and penalties based on the longstanding cattle operations, the Family relinquished 416
Barton-Mosher Family
Request to Revise Annexation
September 27, 2024
the lake front property near the Tahoe Keys. The Tahoe Valley Tribune reported that the sale price made the purchase more of a gift to the City of South Lake Tahoe. The Family also sold the bike trail that has provided a scenic and peaceful trail for the community to enjoy. After Ouida and Faye’s mother was hit with a substantial inheritance tax related to the Family’s land next to the Y, the Family unsuccessfully sought to work with the City and ultimately were left with no decision other than to tear down the cabin that had been home to generations of family memories. Through changes in City Code related to the right-tofarm, the Family also felt forced to sell the 200-acre Meadow property to the Tahoe Resource Conservation District. While many of these sales reflect tension between the historic ranching operations and shifting government goals, the Family continues to feel unfairly divested of land and the historic ranching livelihood that pioneer generations had worked tirelessly to build.
The Campground property has been in the Family for over four generations and is the sole remaining asset of a long and rich legacy within the County. Based on the prior loss of land through changing government regulations and condemnation, our clients are understandably wary of annexation to a more urbanized local agency with which they do not yet have a relationship of trust and understanding. The Family respectfully requests that the Campground property, which has been in the unincorporated area for four generations, be removed from the proposed annexation.
B. Family’s Request and Proposed Revised Annexation
While annexations are complex decisions requiring consideration of a multitude of issues, LAFCO Policy 6.3.1 provides that the “fundamental policy of the Commission in considering the development status of land . . . shall be that such development is preferred in cities.” This fundamental policy is “based on the fact that cities exist to provide a broader range of services than do special Districts.” (LAFCO Policy 6.3.1.) Policy 6.3.5 also provides that petitions for annexation to a city “shall demonstrate the need for municipal services.”
As detailed below, neither the Campground nor large open space parcels owned by state conservation agencies are intended to develop or require the broad range of urban services the City provides. With respect to the Campground, the focus is on providing an authentic mountain experience with campsites surrounded by mature pines.
The Campground is unique from the more urban City development and intends to remain in its undeveloped state without seeking the broader range of urban services.
With respect to the larger open space parcels, the map on Figure 2 attached to this letter illustrates the ownership of the parcels proposed for annexation. As depicted on Figure 2, the largest parcels in the proposed annexation are owned by the Tahoe Resource Conservation District (“TRCD”) and California Tahoe Conservancy (“CTC”). As the City likely knows, the California Legislature created the TRCD as a non-profit legal 417
Barton-Mosher Family
Request to Revise Annexation
September 27, 2024
subdivision of the state because the “Legislature believes that the state must assume leadership in formulating and putting into effect a statewide program of soil, water, and biodiversity conservation, enhancement, restoration, adaptation, and resilience and related natural resource conservation.” (Pub. Resources Code, §§ 9001, 9003; see also Pub. Resources Code, §§ 9951-9952 [creating the TRCD].) TRCD explains that it obtained the large dark blue parcels depicted on Figure 2 from the Family in April 2018 “to provide ecosystem and watershed protection benefits through preservation, management, and future restoration of meadow, riparian, aquatic and upland habitats.” (TRCD website, https://tahoercd.org/our-work/restoration-land-management/johnsonmeadow-restoration-land-management/.) Johnson Meadow and the TRCD parcels are intended to remain in public open space with only passive recreational use.
Similarly, the CTC is a state agency created to “maintain an equilibrium between the region’s natural endowment and its manmade environment, to protect the natural environment, including water quality, air quality, wildlife, and habitat areas, to acquire, restore, and manage property, and to preserve the scenic beauty and recreational opportunities of the region.” (Gov. Code, § 66905.2.) The CTC is authorized to “select and acquire real property or interests therein in the name of and on behalf of the state, for the purposes of protecting the natural environment, providing public access or public recreational facilities, preserving wildlife habitat areas, or providing access to or management of acquired lands.” (Gov. Code, § 66907.)
The Campground, TRCD, and CTC parcels that are not intended for urban development are thus more appropriately left within the unincorporated area. The Family therefore believes that a revised annexation excluding these large parcels that are not intended for development and do not need urban services would be more appropriate.
The Family is also concerned that the economic sustainability of the Campground will be jeopardized if annexed to the City. While the County does not impose Transient Occupancy Tax (“TOT”) on campgrounds, the City imposes TOT on campgrounds within its jurisdiction. If the Campground is annexed, it will be subject to TOT while Camp Richardson, which is state owned, and the KOA campground in Meyers, which would remain in the County, would not be subject to the same TOT. This competitive disadvantage to similar campgrounds in close proximity would likely undermine the longterm success of the Campground and risk loss of this recreational amenity to likely more intense development. Especially because it is one of the few remaining undeveloped and buildable sites in the immediate area, the Family remains concerned about increasing pressure to convert the rural Campground to more intense and profitable development.
Even if the Campground remains in the more rural unincorporated area, the City will still receive financial benefits through sales tax revenue from Campground guests who recreate, shop, and dine within the City.
* * *
418
Barton-Mosher Family
Request to Revise Annexation
September 27, 2024
For over four generations, the Family has been an integral part of El Dorado County and the South Lake Tahoe region. They have operated from the perspective of philanthropy contributing to the betterment and benefit of the community without expectations of profit, while they could have chosen a vastly less generous approach.
They now simply ask that their sole remaining property remain in the unincorporated County and continue as a part of the greater County community dating back to the Gold Rush era. The Family shares the City’s passion for the pristine natural setting Lake Tahoe offers and intends to remain a committed member of the Tahoe region community.
As detailed herein, an amended application excluding the Campground and larger open space parcels would not only honor the Family’s legacy but would also be more consistent with the expectation of urban development in annexed lands. The Family appreciates the willingness of current City leadership to engage in meaningful conversations and strengthen the relationship between the City and Family going forward.
The Family also understands the City’s desire to clean up its boundaries and annex additional land and will support an amended annexation application that excludes the Campground. We appreciate the City’s consideration of our request and welcome the opportunity for continued collaboration.
Very truly yours,
MUNICIPAL MANAGEMENT SOLUTIONS
By
Donald Ashton
HEFNER, STARK & MAROIS, LLP
By
Breann M. Moebius
cc: City of South Lake Tahoe Council Members
Heather Stroud, City Attorney
El Dorado County, Board of Supervisors
Shiva Frentzen, LAFCO Executive Officer
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FIGURE 1420
FIGURE 2
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Resolution 2024-041 March 26, 2024 Page 1 of 3
Resolution 2024-041
Adopted by the City of South Lake Tahoe
City Council
March 26, 2024
Initiating proceedings for the annexation of 90 parcels located in unincorporated El Dorado County, approximately 411.8 acres in size
BACKGROUND
A. On June 6, 2023, the City Council passed a motion directing staff to pursue the Cleanup Annexation Scenario,” which encompasses the Tahoe Valley Campground and parcels adjacent to the City’s jurisdictional boundary southeast of the Sierra Tract and Barton Memorial Hospital, and within the City’s Sphere of Influence.
B. The City intends to file an Application to Initiate Proceedings for Reorganization with the El Dorado Local Agency Formation Commission ( LAFCO). As part of these proceedings, the City of South Lake Tahoe intends to request that LAFCO process a reorganization such that approximately 411.8 acres of territory currently within the unincorporated El Dorado County area would be annexed to the City of South Lake Tahoe.
C. The 90 parcels to be annexed to the City of South Lake Tahoe are comprised of private and public parcels, which the Tahoe Regional Planning Agency Conceptual Regional Land Use Map has designated as either Conservation, Residential, Recreation, or Mixed- Use.
D. The City intends to apply the applicable TRPA Conceptual Regional Land Use designations and the applicable Plan Area Statements ( i.e., zoning districts) in the annexation area and is not proposing any changes in the land use designations or the applicable zoning districts.
E. On February 23, 2024, A Notice of Public Hearing providing the date, time, and location of the City Council meeting was mailed to property owners within the annexation area and to all affected property owners within 500 feet of the subject properties. A public notice was also published in the Tahoe Daily Tribune on March 15, 2024.
F. On March 26, 2024, the City of South Lake Tahoe City Council conducted a duly noticed public hearing, at which time City staff presented its report, and interested persons had an opportunity to testify on the proposed annexation. Following receipt of all public testimony, the City Council closed the hearing.
G. On March 26, 2024, the City of South Lake Tahoe City Council adopted an Ordinance to pre-zone the annexation area and a Resolution to amend the 2030 South Lake Tahoe General Plan to reflect the proposed annexation. 422
Resolution 2024-041 March 26, 2024 Page 2 of 3
BASED ON THE FACTS SET FORTH IN THE BACKGROUND, BE IT RESOLVED, that the City of South Lake Tahoe City Council:
1. Finds the facts set forth in the Background Section of this Resolution are true and correct, are incorporated into this Resolution by reference, and constitute a material part of this Resolution.
2. Hereby makes an application to the El Dorado Local Agency Formation Commission for the annexation of certain property as described in Exhibit 1 to the City of South Lake Tahoe, and the detachment of certain inhabited property as described in Exhibit 1 from the Lake Valley Fire Protection District.
3. Finds that the proposed annexation is in the interest of providing efficient provision of governmental services, where the annexation area currently receives municipal services from El Dorado County and Lake Valley Fire Protection District, even though the annexation area is adjacent to the City of South Lake Tahoe and accessed only through City streets, and is geographically removed from the rest of the inhabited portions of El Dorado County. After annexation, the City would provide all core municipal services, including street maintenance, snow removal, police, fire protection, and emergency response.
4. Finds the following are affected agencies: El Dorado County, Tahoe Resource Conservation District, State of California ( California Tahoe Conservancy), and South Tahoe Public Utility District.
5. Hereby requests that proceedings be undertaken by the El Dorado Local Agency Formation Commission for the annexation proposed herein.
6. Hereby instructs the City Clerk to file a copy of this Resolution with the El Dorado County Local Formation Commission.
Adopted by the City of South Lake Tahoe City Council at a meeting on March 26, 2024, by the following vote:
Yes: Bass, Friedrich, Creegan, Wallace, Robbins
Date:_________
Cody Bass, Mayor
Attest:
Susan Blankenship, Elected City Clerk
The presence of an electronic signature certifies that the foregoing is a true and correct copy as approved by the City of South Lake Tahoe City Council.
Susan Blankenship ( Mar 27, 2024 10:50 PDT)
Cody Bass ( Apr 2, 2024 02:05 PDT)
04/02/2024
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Resolution 2024-041 March 26, 2024 Page 3 of 3
EXHIBIT 1
424
Resolution 2024-041 Initiating Proceedings of
Annexation
Final Audit Report 2024- 04-02
Created: 2024- 03-27
By: Michelle Davis ( medavis@cityofslt. us)
Status: Signed
Transaction ID: CBJCHBCAABAAvj99cmR7Fc6IpB2zR6_ c0MpXM1kc8Le7 Resolution 2024-041 Initiating Proceedings of Annexation" Hist ory
Document created by Michelle Davis ([email protected]) 2024- 03- 27 - 5:44:07 PM GMT
Document emailed to Susan Blankenship ([email protected]) for signature 2024- 03- 27 - 5:44:12 PM GMT
Email viewed by Susan Blankenship ( sblankenship@cityofslt. us) 2024- 03- 27 - 5:48:19 PM GMT
Document e-signed by Susan Blankenship ([email protected]) Signature Date: 2024- 03-27 - 5:50:05 PM GMT - Time Source: server Document emailed to Cody Bass ([email protected]) for signature 2024- 03- 27 - 5:50:06 PM GMT
Email viewed by Cody Bass ([email protected])
2024- 04- 02 - 9:05:45 AM GMT
Document e-signed by Cody Bass ([email protected])
Signature Date: 2024- 04-02 - 9:05:57 AM GMT - Time Source: server Agreement completed.
2024- 04- 02 - 9:05:57 AM GMT
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Irvine | San Jose | San Francisco | Riverside | Dallas | Houston | Raleigh | Tampa www.FinanceDTA.com
SUMMARY MEMORANDUM
October 16, 2023
To: Joseph Irvin and Heather Stroud, City of South Lake Tahoe From: Kuda Wekwete, Jerry Wen, and Graeme Fraser, DTA
Subject: Potential Fiscal Impacts to the City of South Lake Tahoe Resulting from the Proposed Land Annexations
The objective of this Executive Summary of a Fiscal Impact Analysis (the “FIA”) is to analyze the incremental net fiscal impact on the City of South Lake Tahoe (the “City”) upon annexing two territories of land (the “Annexation Areas”) within the Unincorporated County of El Dorado (the “County”). Specifically, the intent of this memorandum is to evaluate the projected fiscal impact of annexing each Annexation Area to the City by comparing the property tax and sales tax revenues that could be potentially generated by such Annexation Area against the costs to provide public safety and public work services therein.
A Description of Proposed Annexation Areas
As illustrated in Figure 1, the City is currently contemplating the annexation of the Heavenly Parcels, encompassing the California area of the Heavenly Resorts, and Cleanup Parcels, comprising generally the Tahoe Valley Campground and Johnson Meadow to create logical extensions of its boundaries.
Figure 1: Map for the Annexation Areas
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2 City of South Lake Tahoe October 16, 2023
Potential Fiscal Impact to the City Resulting from the Proposed Land Annexations Current parcel characteristics and demographic data for the Annexation Areas are listed in Table 1. Note, the City provides the estimated residential population for each Annexation Area. In addition, DTA utilizes the 2023 Employment Profiles by NAICS Codes reports, produced by Environics Analytics (“EA”), to identify the number of employees working within each Annexation Area.
Table 1: Parcel Characteristics and Demographic Data for Annexation Areas Annexation
Area
Gross
Acres
Number of
Parcels
Residential
Population Employees
Heavenly 2,860.27 31 0 1,771
Cleanup 378.05 87 125 10
B Property Tax Analytic Methodology and Assumptions
Property tax revenues are specifically based on the City’s estimated share of the general 1% ad valorem property tax levy. For the purpose of this analysis and at the direction of the City staff, it is assumed that the City General Fund will receive 50% of the 1% ad valorem property tax levy allocable to the County General Fund, net of the projected Education Revenue Augmentation Fund (“ERAF”) property tax shifts, upon the annexation of each Annexation Area to the City. Notably, the 1% ad valorem property tax revenues for each Annexation Area are estimated based on the Fiscal Year (“FY”) 2021-22 basic 1% [Proposition (“Prop”) 13] property tax from Tax Rate Areas (“TRAs”) encompassing such Annexation Area and the FY 2022-23 taxable valuation of corresponding TRAs, per the County Auditor’s Office.
The passage of Proposition 1A in California in 2004 enacted a constitutional amendment that introduced a new methodology to calculate Property Taxes in Lieu of Vehicle License Fees (“VLFs”). Per California Revenue and Taxation Code §97.70, the amount of Property Taxes in Lieu of VLFs now grows in proportion to the growth rate of gross assessed valuation in a city or county. Property Taxes in Lieu of VLF revenues are projected to grow with the change in the Citywide gross assessed valuation of taxable property from the prior FY.
Property Taxes in Lieu of VLF revenues constitute an addition to other property tax apportionments and were calculated for the purposes of this analysis at $0.41 per $1,000 increase in assessed valuation on a Citywide basis. Table 2 presents the details regarding the Property Taxes in Lieu of VLF assumptions utilized in the Tax Revenue Analysis.
Table 2: Property Taxes in Lieu of VLF Assumptions
Description Assumptions
City – Total Assessed Value (FY 2022-23) $6,116,335,132 City – VLF Property Tax Revenues (FY 2022-23) $2,515,000 VLF Property Tax In-Lieu per $1,000 Assessed Value $0.41 C Direct Sales Tax Analytic Methodology and Assumptions DTA utilizes the Retail Market Power® Retail Stores Opportunity Gap analysis (the “Retail Report”), produced by EA, to identify retail supply characteristics of trade areas representing the Annexation Areas. As illustrated in Table 3, EA derives the estimated supply of retail goods currently available within such trade area, which serves as the basis for the taxable retail sales receipts for each Annexation Area.
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3 City of South Lake Tahoe October 16, 2023
Potential Fiscal Impact to the City Resulting from the Proposed Land Annexations Table 3: Projected Taxable Sales Receipts for Annexation Areas Annexation Area Projected Taxable Sales Receipts
Heavenly $3,133,442
Cleanup $169,328
Notably, there are certain limitations to the Retail Report when a trade area being analyzed is comprised of dispersed retail establishments such as the Heavenly Parcels. Although restaurants and retail shops within the Heavenly Parcels are seasonal in nature, it is anticipated that the annual sales of such store types would exceed the current estimated taxable sales receipts of $3.1 million. For illustrative and comparative purposes, the average 2022 sales revenue for a Chipotle Mexican Grill restaurant is $2.8 million. Given the higher price points for restaurants in the Heavenly Parcels and a substantial number of visitors during the peak season, it is safe to assume that the annual sales revenue of restaurants alone will be greater than 11% of the revenue of a typical Chipotle Mexican Grill store. Notwithstanding the foregoing, the sales tax projection for the Heavenly Parcels is conservatively based on the taxable sales receipts of $3.1 million.
The City currently receives 2.50% of taxable sales receipts, which include a 1.00% sales tax established by Municipal Code §3.10.050, the Measure Q sales tax, a 0.50% voter-approved sales tax, and the Measure S sales tax, a 1.00% voter-approved sales tax. For the purpose of this analysis and at the direction of the City staff, it is assumed that the City will receive 100% of applicable sales taxes upon the annexation of each Annexation Area to the City.
D Public Safety and Public Work Cost Analytic Methodology and Assumptions DTA utilizes the Per Capita/Multiplier Approach to estimate the costs of providing public safety and public work to each Annexation Area upon its annexation to the City, which involves calculating the average costs per Capita/Persons Served utilizing the fiscal year (“FY”) 2022-2023 City Budget and applying these cost factors to the estimated numbers of Persons Served within each Annexation Area. DTA has determined that utilizing a Persons Served population comprised of all residents and 50% of the employees working at locations within a given service area is common fiscal practice in generally quantifying the impacts of new service area if more specific local data or facilities usage data is not readily available. This ratio assumes that an employee would spend only 8 active hours in the City per day versus a resident who is active for 16 hours a day. This would yield an estimated Persons Served population of 30,171 based on 22,800 City residents1
and 50% of 14,741 employees working within the City2.
The foregoing Persons Served population estimate requires an additional adjustment to account for the fact that the City is already providing road maintenance and snow plowing services to the Heavenly Parcels and Cleanup Parcels due to the immediate proximity and geography. Furthermore, under current cooperative arrangements between the City Fire Department and Lake Valley Fire Department, the City Fire Department is the first responder for non-forest fire incidents3 to the Heavenly Parcels and Cleanup Parcels.
Hence, DTA revised the estimated Persons Served population from 30,171 to 31,187 to account for 125 residents and 50% of 1,781 employees working within those areas. 1 Source: California Department of Finance, Housing and Population Information, January 1, 2022. 2 Source: EA, EmploymentProfiles by NAICS Codes 2023 for the City of South Lake Tahoe. 3 The California Department of Forestry and Fire Protection will respond to the forest fire incidents. 428
4 City of South Lake Tahoe October 16, 2023
Potential Fiscal Impact to the City Resulting from the Proposed Land Annexations Table 4 presents the calculation of the gross marginal increase in public safety and public work expenditures on a per Person Served basis.
Table 4: General Fund Public Safety and Public Work Expenditures (Multiplier Method) Service Category
FY 2022-2023 City
General Fund
Expenditures
Persons Served
Population
Gross Marginal
Cost Increase per
Person Served
Police $13,223,803 30,171 $438.30
Fire $9,986,351 31,187 $320.21
Public Work $4,478,081 31,187 $143.59
Notably, DTA did not include the substantial number of annual City visitors in determining the Persons Served population, even though such methodology would yield more accurate (i.e., lower) cost parameters to account for the service demands generated by the visitors.
As detailed later in Sections E and F, the City is already providing the majority of the public safety and public work services to the Heavenly Parcels and Cleanup Parcels, which are the only areas with a significant number of visitors. Therefore, the cost parameters listed in Table 4 reflect the public safety and public work expenditures required to meet the service demands generated by the visitors to the Heavenly Parcels and Cleanup Parcels, and would necessitate an incremental increase to the City’s current public safety and public works expenditures once the City becomes the official provider of those services after the annexation.
The City’s public safety and public work expenditures are not expected to increase on a one-to-one basis with the annexation of each Annexation Area. To project these numbers without any adjustment would result in inaccurate conclusions. In order to accurately reflect the estimated ratio of fixed costs to variable costs, DTA applied a series of discount rates to those expenditures with consideration of circumstances applicable to each Annexation Area upon its annexation to the City.
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5 City of South Lake Tahoe October 16, 2023
Potential Fiscal Impact to the City Resulting from the Proposed Land Annexations E Proposed Annexation of Heavenly Parcels
As illustrated in Figure 2 and presented in Attachment 1, the proposed annexation of the Heavenly Parcels is comprised of one TRA and encompasses approximately 2,860.27 gross acres of land within the unincorporated County, with 137.28 acres of land owned by private entities and 2,722.99 acres of land owned by public agencies and/or tax-exempt entities.
Figure 2: Map for the Heavenly Parcels
As listed in Table 5, the annexation of the Heavenly Parcels is anticipated to generate $148,081 in the estimated tax revenues upon its annexation to the City. A detailed explanation of these calculations is presented in Attachment 1.
Table 5: Projected Tax Revenues Upon Annexation of the Heavenly Parcels Estimated Property Tax Revenues Total Estimated
Sales Tax
Revenues
Total Estimated
Tax Revenues 1% Ad Valorem
Property Tax
Property Taxes in
Lieu of VLF
$50,068 $19,676 $78,336 $148,081
As detailed in Section D, the annexation of the Heavenly Parcels is anticipated to incur de minimis incremental increase in the City’s fire and public work expenditures upon its annexation, as the City is already providing those services to the Heavenly Parcels. The County Sheriff currently handles service calls to the Heavenly Parcels, with the City Police providing supplementary support. Although the City Police Department would become the primary agency for calls to the Heavenly Parcels upon its annexation, the County Sheriff is expected to reciprocate the supplementary support that it currently receives for the Heavenly Parcels. Hence, the City Police is not anticipated to need additional officers or 430
6 City of South Lake Tahoe October 16, 2023
Potential Fiscal Impact to the City Resulting from the Proposed Land Annexations staff to provide service to the Heavenly Parcels. To reflect the minimum expected increase in the ratio of variable costs to fixed costs, DTA applied a 75% discount to the gross City police cost multiplier of $438.30. As illustrated in Table 6, the annexation of Heavenly Parcels is anticipated to incur $97,083 in the estimated public safety and public work expenditures upon its annexation to the City.
Table 6: Projected Incremental Service Expenditures Upon Annexation of the Heavenly Parcels Residential
Population Employees
Persons
Served
Population1
Marginal Cost Increase per Person Served Total Estimated Incremental
Service
Expenditures
Police Fire Public
Work Total
0 1,771 886 $109.58 $0.00 $0.00 $109.58 $97,083
Note:
1. Comprises all residents and 50% of the employees.
Based on the estimated tax revenues listed in Table 5 and the estimated public safety and public work expenditures presented in Table 6, the annexation of the Heavenly Parcels is projected to generate $50,998 in annual fiscal surplus based on these selected fiscal revenues and expenditures.
F Proposed Annexation of Cleanup Parcels
As illustrated in Figure 3 and presented in Attachment 2, the proposed annexation of the Cleanup Parcels is comprised of two TRAs and encompasses approximately 378.05 gross acres of land within the unincorporated County, with 87.40 acres of land owned by private entities and 290.65 acres of land owned by public agencies and/or tax-exempt entities.
Figure 3: Map for the Cleanup Parcels
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7 City of South Lake Tahoe October 16, 2023
Potential Fiscal Impact to the City Resulting from the Proposed Land Annexations As listed in Table 7, the annexation of the Cleanup Parcels is anticipated to generate $12,694 in the estimated tax revenues upon its annexation to the City. A detailed explanation of these calculations is presented in Attachment 2.
Table 7: Projected Tax Revenues Upon Annexation of the Cleanup Parcels Estimated Property Tax Revenues Total Estimated
Sales Tax
Revenues
Total Estimated
Tax Revenues 1% Ad Valorem
Property Tax
Property Taxes in
Lieu of VLF
$6,115 $2,346 $4,233 $12,694
As detailed in Section D, the annexation of the Cleanup Parcels is anticipated to incur de minimis incremental increase in the City’s fire and public work expenditures upon its annexation, as the City is already providing those services to the Cleanup Parcels. Since the Cleanup Parcels are primarily comprised of the Tahoe Valley Campground and Upper Truckee Marsh, the City Police does not expect to receive frequent service calls to those areas. Hence, DTA applied a 50% discount to the gross City police cost multiplier of $438.30.
As illustrated in Table 8, the annexation of the Cleanup Parcels is anticipated to incur $28,490 in the estimated public safety and public work expenditures upon its annexation to the City.
Table 8: Projected Incremental Service Expenditures Upon Annexation of the Cleanup Parcels Residential
Population Employees
Persons
Served
Population1
Marginal Cost Increase per Person Served Total Estimated Incremental
Service
Expenditures
Police Fire Public
Work Total
125 10 130 $219.15 $0.00 $0.00 $219.15 $28,490
Note:
1. Comprises all residents and 50% of the employees.
Based on the estimated tax revenues listed in Table 7 and the estimated public safety and public work expenditures presented in Table 8, the annexation of the Cleanup Parcels is projected to incur $15,796 in annual fiscal deficit based on these selected fiscal revenues and expenditures.
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8 City of South Lake Tahoe October 16, 2023
Potential Fiscal Impact to the City Resulting from the Proposed Land Annexations G Fiscal Impact Conclusion Summary for Proposed Annexations The projected fiscal impact for each Annexation Area upon its annexation to the City is summarized in Table 9. As shown in Table 9, the annexation of both Heavenly Parcels and Cleanup Parcels is projected to generate $35,202 in annual fiscal surplus to the City.
Table 9: Summary of Projected Annual Fiscal Impact for Annexation of Annexation Areas Annexation
Area
Gross
Acres
Persons
Served
Population
Estimated
Annual Tax
Revenues
Estimated
Annual
Service
Expenditures
Projected
Annual Fiscal
Surplus/
(Deficit)
Heavenly 2,860.27 886 $148,081 $97,083 $50,998
Cleanup 378.05 130 $12,694 $28,490 ($15,796)
Total 3,238.32 1,016 $160,775 $125,573 $35,202
If you have any further questions regarding this Executive Summary, please feel free to contact Kuda Wekwete or Jerry Wen at (800) 969-4DTA.
Enclosures:
1. Attachment 1 – Proposed Heavenly Parcels Annexation
2. Attachment 2 – Proposed Cleanup Parcels Annexation
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ATTACHMENT 1
City of South Lake Tahoe
Potential Property Tax and Sales Tax Revenues Resulting from the Proposed Land Annexations
PROPOSED HEAVENLY
PARCELS ANNEXATION
434
Taxable
TaxExempt
[1]
Total Taxable Tax-Exempt [1] Total Gross [3] ERAF Shift [4] Net County City [5] Basic 1% Allocation In Lieu of VLFs Total 075-036 137.28 2,722.99 2,860.27 9 22 31 $47,852,018 29.44% 28.92% 20.93% 10.46% $0.41 $50,068 $19,676 $69,745 Total 137.28 2,722.99 2,860.27 9 22 31 $47,852,018 N/A N/A N/A N/A N/A $50,068 $19,676 $69,745 Notes:
[1] Excludes parcels that do not have TRA information.
[2] Source: El Dorado County Auditor-Controller.[3] Based on applicable FY 2021-22 basic 1% property tax allocation factors earmarked for the El Dorado County General Fund.[4] Based on the FY 2021-22 Countywide factor.[5] Assumes the City would receive 50% of County's current allocation after annexation. [6] Based on the projected FY 2022-23 Property Tax in lieu of VLF and citywide assessed valuation. Proposed Annexation of Heavenly Parcels Property Tax Revenue Analysis Tax Rate Area Acres Parcel Count Net Taxable Value [2] FY 2022-23 1% PT Allocation Factors Property Tax In Lieu of VLF Increase per $1,000 Assessed Value [6] Estimated Property Tax Revenues www.FinanceDTA.com
18201 Von Karman Avenue, Suite 220Irvine, CA 92612
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ATTACHMENT 2
City of South Lake Tahoe
Potential Property Tax and Sales Tax Revenues Resulting from the Proposed Land Annexations
PROPOSED CLEANUP
PARCELS ANNEXATION
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Taxable Tax- Exempt [1] Total Taxable Tax- Exempt [1] Total Gross [3] ERAF Shift [4] Net County City [5] Basic 1% Allocation In Lieu of VLFs Total 075-025 8.80 253.46 262.26 9 12 21 $1,086,905 33.23% 28.92% 23.62% 11.81% $0.41 $1,284 $447 $1,731 075-036 78.60 37.19 115.79 6 60 66 $4,617,549 29.44% 28.92% 20.93% 10.46% $0.41 $4,831 $1,899 $6,730 Total 87.40 290.65 378.05 15 72 87 $5,704,454 N/A N/A N/A N/A N/A $6,115 $2,346 $8,461 Notes:
[1] Excludes parcels that do not have TRA information.[2] Source: El Dorado County Auditor-Controller.[3] Based on applicable FY 2021-22 basic 1% property tax allocation factors earmarked for the El Dorado County General Fund. [4] Based on the FY 2021-22 Countywide factor.[5] Assumes the City would receive 50% of County's current allocation after annexation. [6] Based on the projected FY 2022-23 Property Tax in lieu of VLF and citywide assessed valuation.
Proposed Cleanup Parcels Annexation
Property Tax Revenue Analysis
Tax Rate Area
Acres Parcel Count
Net Taxable
Value [2]
FY 2022-23 1% PT Allocation Factors
Property Tax In
Lieu of VLF
Increase per $1,000
Assessed Value [6]
Estimated Property Tax Revenues
www.FinanceDTA.com
18201 Von Karman Avenue, Suite 220Irvine, CA 92612
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LAFCO Cleanup Annexation PH - Page 1 of 2
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LAFCO Cleanup Annexation PH - Page 2 of 2
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City of South Lake Tahoe
Agenda Item Executive Summary
Joe Irvin, City Manager
__________________________________
Meeting Date: November 5,
2024
Agenda Item #:17
Agenda Item: South Lake Tahoe Tourism Improvement District Annual Report for Fiscal Year 2023- 2024
Executive Summary: City Council will receive the FY 2023-2024 Annual Report of the South Lake Tahoe Tourism Improvement District (SLTTID). The authorization for the SLTTID requires the TID to prepare and submit to the City an annual report of activities, a budget summary, and a financial statement. The SLTTID currently levies a nightly assessment of $4.00 (hotels and motels) and $5.50 (other lodging options) on lodging businesses in South Lake Tahoe based on the renewal of the SLTTID in December 2019 for a ten-year term. These funds are used for community marketing and tourism promotion through utilizing the professional marketing services of the Lake Tahoe Visitors Authority. The proposed FY 2024-2025 budget of the SLTTID is $3,145,345.
Requested Action / Suggested Motions: Receive and File.
Responsible Staff Member: Andrew Black, Financial Services Supervisor Reviewed and Approved By: Susan Blankenship, City Clerk Olga Tikhomirova, Director of Finance Heather Stroud, City Attorney
Attachments:
01-Staff Report - SLT TID Annual Report.docx
02-Annual Report.pdf
03-SLTTID Annual Audit Report.pdf
04-Reso No. 2019-059 SLTTID.pdf
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Council Agenda Report November 5, 2024 Page 1 of 2
City of South Lake Tahoe
Report to City Council
Meeting Date: November 5, 2024
Title: South Lake Tahoe Tourism Improvement District Fiscal Year 2023-2024 Annual Report Location: Citywide
Responsible Staff Member: Andrew Black, Financial Services Supervisor, (530) 542-6016 Finance Department
Background: In accordance with the Property and Business Improvement District Law of 1994, Resolution No. 2006-52 was adopted by the City Council on September 5, 2006. The Resolution established the South Lake Tahoe Tourism Improvement District (SLTTID) and authorized levying an assessment on lodging businesses to provide a mechanism for stable funding of community marketing and tourism promotion. On December 8, 2009 Resolution No. 2009-103 was adopted by the City Council which renewed the SLTTID for a period of ten years and increased the nightly assessment amount. On August 6, 2019 Resolution No. 2019-059 was adopted by the City Council renewing the SLTTID for another ten-year term commencing on December 18, 2019 and expiring on December 17, 2029, conditional upon the Lake Tahoe Visitors Authority (LTVA) amending its bylaws within two years to add a City of South Lake Tahoe City Council representative to the LTVA Board. Subsequently, LTVA amended its bylaws to add that effective January 2021, the at-large Director from California be replaced by one at-large Director “either employed by the City of South Lake Tahoe or a member of the South Lake Tahoe City Council.” Currently, Council Member Bass serves as a City of South Lake Tahoe City Council representative to the LTVA Board.
On May 17, 2022, City Council adopted Resolution No. 2022-061 to modify the SLTTID Management District Plan at SLTTID’s request, to increase the number of Directors on its Board of Directors from five to nine, consistent with SLTTID bylaw amendments.
Issue and Discussion: The SLTTID Management District Plan states that the City shall be responsible for the collection of assessments. After the monthly collections, accounting, and reconciliation, the funds are passed through to the TID less a 1% administrative fee. The agreement also requires the TID to prepare and submit to the City an annual report of activities, a budget summary, and a financial statement. All required items are enclosed for review and approval by the City Council.
Annual assessments: Lodging businesses in the city of South Lake Tahoe included in the District are subject to an assessment. The current assessment rates are $4.00 per paid occupied room night on hotels and motels, and $5.50 per paid occupied room night on timeshares, condos, duplexes, triplexes, and vacation homes under management contracts.
The assessment began on November 1, 2006. In 2019, the SLTTID was renewed for a ten year term expiring on December 17, 2029. An optional increase of one dollar starting in the 441
Council Agenda Report November 5, 2024 Page 2 of 2
fifth year of the current contract (2023-24) is outlined in the Management District Plan. This optional increase was discussed at the January 2024 SLTTID Board of Directors meeting where the item was tabled for discussion at a future date. There are no changes to the boundaries or areas of benefit in the District. The method of assessment remains the same as in previous years.
Revenues: The TID Board has budgeted $3,145,345 in 2025, which is a 1.0% increase over the Fiscal Year 2024 budget. The TID revenue budgeted in fiscal year 2024 was $3,114,203.
Actual collections in fiscal year 2023 totaled $3,106,849. The City of South Lake Tahoe receives a 1% administrative fee for collection of the monthly assessment, distribution of funds to the TID, and other financial support services. Additionally, in fiscal year 2024 the District will reimburse the City for credit card fees incurred in fiscal 2023/24 in the amount of $15,894.79.
Expenses: The largest expense of the TID is for Marketing and Promotions; along with Special Events, their total comprises 76.4% of the TID budget. Administrative expenses include office rent, insurance, utilities, supplies, and administration payroll, representing 9.0% of the budget. The Visitor Center represents 5.0% of the budget, while Communications and Public Relations represent 4.0% of the budget. The remaining budget includes a 4.6% contingency fund and a 1.0% administrative fee to the City of South Lake Tahoe. There is no expected surplus or deficit.
Financial Implications: Included in the TID 2023-2024 Annual Report is the fiscal year 2024-2025 budget, which includes General Fund revenue in the amount of $31,453.
Environmental Considerations: The proposed action is not a “project” subject to review under the California Environmental Quality Act (CEQA) under CEQA Guidelines section 15378(b)(4) (creation of government funding mechanisms or government fiscal activities which do not involve any commitment to any specific project which may result in a potentially significant physical impact on the environment).
Policy Implications: Consistent with City’s Financial Policies and requirements of Streets and Highways Code Section 36650.
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Attachment 1
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SOUTH LAKE TAHOE
TOURISM IMPROVEMENT DISTRICT
FISCAL YEAR 2024
ANNUAL REPORT
October 1, 2023 – September 30, 2024
AND
FISCAL YEAR 2025 SLTTID BUDGET
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Summary of the Management District Plan
The South Lake Tahoe Tourism Improvement District (SLTTID) provides for the provision of tourism promotions and marketing for South Lake Tahoe. The district is composed of lodging businesses located within the incorporated city of South Lake Tahoe and includes hotels/motels and vacation rentals. Services provided by the SLTTID include Marketing and Promotions programs and activities designed to market the South Shore of Lake Tahoe as a unique, year-round destination to the global marketplace and to favorably impact the South Shore economy through overnight stays and tourism spending.
The South Lake Tahoe Tourism Improvement District was incorporated in November 2006, was renewed on November 1, 2009 for a 10-year term, and renewed again on December 17, 2019 with an annual budget anticipated of $2,705,000. Annual assessment rates are based upon a flat rate of $3.00 per paid occupied room per night on hotels and motels and $4.50 per paid occupied unit per night on timeshares, condos, triplexes, duplexes and homes under management contracts.
The present SLTTID assessment district continues to be in effect for ten years and in Year 2, beginning December 17, 2020, the annual assessment rates increased to $4.00 per paid occupied room night on hotels and motels, and $5.50 per paid occupied unit per night on timeshares, condos, triplexes, duplexes and homes under management contracts. An optional additional increase of $1.00 in year 5 or later is outlined in the Management District Plan, to be approved at the discretion of the District board.
The SLTTID has created a website with information for all district members. The site address is www.southtahoetourism.com, and includes the below information:
1. District Plan documents
2. District By-Laws
3. Listing of lodging properties in the assessment district
4. Annual District Plan reports, news and events
5. Agenda and minutes from all meetings
6. SLTTID current year budget
I. Changes in District Boundaries
The South Lake Tahoe Tourism Improvement District had no changes in the district boundaries or benefit zones for the 2025 fiscal year.
II. Improvements and Activities Provided
The South Lake Tahoe Tourism Improvement District (SLTTID) is comprised of all lodging properties in the City of South Lake Tahoe. The SLTTID utilizes the professional marketing services of the Lake Tahoe Visitors Authority (LTVA) to promote the South Shore of Lake Tahoe.
LTVA is chartered with promoting South Shore, Lake Tahoe and achieving a measurable impact on tourism numbers in the region. The mission of the LTVA is the marketing of the South Shore as a unique, world-class year-round resort destination for the economic benefit and quality of life for the area. The SLTTID and the South Lake Tahoe Lodging Community are represented through two (2) board seats on the Lake Tahoe Visitors Authority Board of Directors. The SLTTID also 445
maintains representation on the LTVA’s Marketing Services Committee with three additional committee seats. Additionally, the SLTTID updated its bylaws in 2022 to increase the number of board members to 9 members (previously 5) to allow for greater representation from different types/sizes of properties. And again in 2024 to ensure that the board make up will include two seats representing each of the following property size categories; 1-50 units, 51-90 units, 91-130 units, and 131-higher, and one member representing VHR’s/Timeshare. 446
LAKE TAHOE VISITORS AUTHORITY FY24 MARKETING AND PROMOTIONS RECAP The South Lake Tahoe Tourism Improvement District (SLTTID) utilizes the services of the Lake Tahoe Visitors Authority (LTVA) for its marketing and promotions activities. A recap of the past year will provide a basis for activities that will be continued and expanded during the following year.
Note: In this report, FY24 refers to the LTVA’s fiscal year of July 2023 to June 2024.
MARKETING
The LTVA’s agency of record for Integrated Marketing Services is Noble Studios who work with staff to manage the Visit Lake Tahoe brand. The agency provides creative design plus media planning and buying services.
● Net media spend for FY24 was $2+million
● Net paid search spend for FY24 was $300,000
● The combined media and search budget for FY24 was $2.3 million In FY24 the LTVA maintained an always-on approach to advertising, rather than seasonal campaigns.
Paid Media
During FY24 the focus remained on the Visit Lake Tahoe brand campaign, “Awe and then Some,” and integration of the Rules To Lake By destination stewardship messaging in select markets.
The Designated Market Areas (DMAs) where LTVA's advertising was placed included:
● San Francisco (Select Channels)
● Sacramento (Select Channels)
● Los Angeles
● Phoenix (May through Summer)
● Las Vegas
● Dallas (through April)
● Seattle/Portland
● San Diego
● Seattle, Portland, Fresno DMAs - (Sustainability messaging through April) Core Target audiences were:
● Entertainment Seekers
● Outdoor Enthusiasts
● Families
● Affluent Adventurers
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Niche Target audiences were:
● Sustainable Travelers
The Advertising Channels used were:
● Display/Discovery (Google Display Network, High Impact Display) ● Native / Editorial (Afar, Outside, Sunset, Matador)
● Travel Specific Display (TripAdvisor)
● Video (YouTube, Matador, Threshold 360 - Value Add Placement) ● Paid Social (Facebook & Instagram, TikTok)
● Email (Sunset & Conde Nast)
● Advanced TV (OTT/CTV/etc.)
● Audio (Podcasts & Streaming Audio)
● Multi-Channel Publishers (Digital/Print Ads)
Paid Media Performance FY24
• 198 million Paid Media Impressions
• 930,000 Paid Media Sessions
• +480% Partner Referrals, Year over Year
Paid Search:
• 1,797,561 Impressions
• 317,107 Clicks
• 17.64% CTR (Click Through Rate)
• 585,702 sessions
Display/Discovery:
• 73,769,570 Impressions
• 440,254 Clicks
• 0.56% CTR for Display/0.95% for Discovery
• 126,767 Sessions for Display / 51,366 Sessions for Discovery (178,133 total) Video:
• 18,112,364 Impressions
• 11,837,091 Views
• 23,857 Clicks
• 0.13% CTR
• 8,652 Sessions
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Paid Social: • 77,839,348 Impressions • 987,378 Clicks • 1.27% CTR • 554,000 Sessions Conde Nast Email: • 59,575 Sessions
Sunset: • 1,011,897 Emails • 657,341 Impressions • 8,253 Clicks • 40.87% Average Open Rate • 1,792 Sessions Outside: • 1,240,750 Impressions • 1,908 Sessions
Digilant: • 12,180,846 Impressions • 10,661 Sessions
Threshold 360: • 663,370 Impressions • 438 Clicks • 0.07% CTR Netsertive: • 645,840 Impressions • 341 Clicks • 0.05% CTR Connected TV: • 5,180,000 Impressions
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Out Of Home (OOH):
• 9,563,659 Impressions
Audio/Podcasts:
• 2,651,603 Impressions
• 5,044 Sessions
Tripadvisor
• 5,007,938 Impressions
• 6,214 Sessions
Afar
• 3,702,004 Impressions
• 2,070 Sessions
Paid Search
During FY24 the LTVA spent $300,000 on paid search initiatives. The CTR was 17.64%, far outperforming the industry benchmark of 9.19%. The total conversions for the fiscal year were 129,028. The highest converting campaign was the Accommodations branded campaign, followed by Special Offers, and then the Accommodations non-brand campaign.
Social Media
In FY24 the LTVA restructured its marketing team to include a Marketing and Events Manager, and a Communications and Community Outreach Manager, resulting in a strong bench strength to support a more robust social media and event strategy, including the incorporation of sustainability messages through the new “Rules To Lake By” campaign.
This new sustainability campaign was launched on organic channels on February 12, 2024 and has been running ever since. This organic campaign had a reach of over 164,000 in just over five months and a 700% increase in organic impressions YOY in June.
LTVA’s social media following has grown to:
● Instagram - 78,600
● Facebook - 156,800
Consumer eNewsletter
The LTVA monthly consumer eNewsletter promotes events, entertainment, news, and special offers and is distributed to approximately 29,000 opt-in subscribers. This newsletter has an average open rate of 54%, which is higher than the travel industry benchmark of 39%. 450
SLTTID Quarterly Newsletter
The quarterly newsletters serve as ongoing communications to all SLTTID members, featuring local and industry updates, destination marketing initiatives, special events, and revenue collection news. With an average open rate of 52%, and a click-through rate of 7.11%, the engagement metrics demonstrate the value of regular communication, confirming that members find the content useful. The most frequently clicked links led directly to the SLT TID website and the Visit Lake Tahoe events calendar.
Consumer Website: VisitLakeTahoe.com
Website content creation and associated asset acquisition remain in-house and are managed by LTVA staff. High-quality content is foundational to the website's success and LTVA has valuable team members to achieve this goal.
In FY24 VisitLakeTahoe.com saw an increase in organic and overall website traffic, resulting in an increase in conversions and partner referrals.
FY24 highlights include:
• 3.1 million users
• 249,737 lodging partner referrals
• 4,600 eNews sign-ups
• 69% mobile device usage
• Top 5 most popular pages, besides the home page, were: Events, Webcams, Cabin Rentals, Campaign landing page "Awesome Adventurer", and Things to Do • Top 5 source locations were Sacramento, San Francisco, Los Angeles, Fresno and San Diego
FY24 Website Organic Performance
• 63.2 million Organic Impressions
• 1.8 million Organic Sessions
• +41% Organic Ranked Keywords, Year over Year
Trip Planning App
The LTVA trip planning app can be downloaded from a link on VisitLakeTahoe.com, and also in the App Store. This a valuable tool for visitors to explore what the destination has to offer, including lodging, restaurants, events, activities, and shopping.
FY24 App Performance:
• 147,830 users
• 12,953 App Store downloads
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• Top 5 most viewed pages: Heavenly Gondola, Heavenly Village, Tahoe Cruises, Ridge Rider Mountain Coaster and M.S. Dixie II
Business-to-Business Website: LTVA.org
This website is a business-to-business/industry resource and information site. The Top 5 most popular pages, besides the home page, were: American Century Celebrity Golf Future Dates, Lake Link Transportation, Destination Update, Data & Statistics, and American Century Celebrity Golf Volunteer Application. LTVA.org also allows constituents to access valuable reported data and trending reports.
Simple View Partner Portal
The LTVA’s partner portal was launched to lodging partners in April 2024, enabling associates in sales and marketing to more easily access incoming RFPs, and directly manage their contacts and business information - special offers and events. To date 42 lodging partners have registered and signed on to the LTVA’s partner portal.
Version 2.0 will launch in the next few months and expand to restaurants, activity, and service providers.
Marketing to Weddings
Tahoe Wedding Sites (TWS) marketing/advertising showcases Visit Lake Tahoe as a wedding destination. Industry statistics indicate that over 17% of engaged couples plan to have a destination wedding, spending an average of $30,000 for their wedding. With lodging/extended stays and activities for guests, the wedding industry is a very lucrative market for destinations.
LTVA’s objective with the cooperative advertising program is to:
● Showcase Visit Lake Tahoe as a wedding destination
● Increase lodging and auxiliary business revenue
● Increase Lake Tahoe’s market share of this extensive industry The FY24 media plan was 100% digital and included search, display, social, retargeting, content, and the popular online wedding platforms, Wedding Wire and The Knot. Top visitors to the website were from the Bay Area and Los Angeles, with California, Nevada, Texas, and Washington being the top states.
FY24 results include:
● 617 detailed RFP wedding request submissions
● 14,626 blog pageviews
● 19,104 partner click-throughs
● 10,928 outbound links to partner websites
● 2,895 leads from Wedding Wire/The Knot listings
Top traffic contributors to TahoeWeddingSites.com are Google paid ads, Google organic search, direct, and Facebook/Instagram ads.
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Strategic Planning
To reflect current market conditions, trends and local sentiment, the LTVA board engaged in a comprehensive strategic planning process to produce a contemporary guiding document to achieve its long-term goals and objectives. The plan outlines its vision, principles, mission, strategies, and the actions needed to accomplish them. The strategic plan helps align the organization's resources, capabilities, and activities towards a common direction, fostering coordination and focus across the community, industry, and visitors.
Research & Data
LTVA conducted the 2023 calendar year TravelTrekAmerica Domestic Visitor Profile, a quantitative research project in collaboration with the Omnitrak Group. This study examines various aspects of visitors' experiences and characteristics, including demographics, origins, visitor types, behaviors, trip planning methods, travel-related traits, and primary activities at the destination. Notably, this qualitative study gathers information through in-person interviews rather than data analysis, offering a deep understanding of visitor motivations, preferences, and behaviors that quantitative data might miss.
In FY24 LTVA renewed its subscription to Zartico, known as the 'destination operating system' (ZDOS). Zartico provides a comprehensive approach to understanding and managing the visitor economy by combining artistic and scientific elements. The platform offers actionable insights and intelligence to support LTVA’s decision-making processes.
ZDOS features include intelligence and analytics, data visualization, context and strategic input, real-time decision support, data integration, and promotion of economic vitality.
Overall, Zartico is a sophisticated tool for managing the complexities of Lake Tahoe's visitor economy, combining various data sources, providing actionable insights, and supporting real-time decision-making to contribute to the destination’s tourism industry's success and growth.
SALES
Leisure Sales
The LTVA is committed to enhancing the destination's visibility and representation by partnering with third-party travel product vendors. These initiatives aim to support all accommodations in the area by generating new leads and business growth opportunities. The LTVA's strategies include:
Trade Shows and Sales Missions: The LTVA actively promotes the destination by participating in domestic and international trade shows, industry events, and sales missions. It collaborates directly with major travel partners, including key tour operators and wholesalers, for direct-to-consumer marketing. LTVA staff took part in multiple destination-specific sales missions and travel industry trade shows, both in-person and virtual. In February 2024 LTVA hosted one of the most important industry trade shows, Go West Summit, at the Tahoe Blue Event Center. All these engagements included over 450 individual meetings with travel professionals to integrate the destination into their offerings.
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International Presence: The LTVA maintained representative offices in five international markets: Australia, the UK & Ireland, India, Germany, and China. Via the High Sierra Visitors Council membership, there is also representation in France. The primary duties of these offices encompass a range of activities, including conducting product audits to ensure quality and consistency, developing new travel products and experiences to attract visitors, providing comprehensive training for travel agents to enhance their knowledge and selling capabilities, and incorporating the destination into various media channels to boost visibility and awareness.
Familiarization (FAM) Tours: A total of 12 FAM tours and participation in the IPW postFAM tour led by Visit California took place in the destination during the last fiscal year.
These tours were strategically designed to showcase the destination year-round, catering to diverse traveler preferences and targeting both domestic and international markets.
Cooperative Marketing: Throughout the last fiscal year, the LTVA has collaborated on several marketing initiatives, domestically and internationally. Partnerships with Expedia, Hotelbeds, Hopper, Brand USA, Visit California, and Travel Nevada were particularly noteworthy. With the participation of five lodging properties, these cooperative efforts generated a significant amount of lodging revenue for the South Shore.
Meeting, Convention and Sports Sales
The LTVA promotes Lake Tahoe's South Shore as a destination for meetings, conferences, corporate retreats, sporting events, and other group gatherings, and it assists potential clients in identifying appropriate venues and contacts. In FY24, staff attended 21 Meetings, Incentives, Conferences & Exhibitions (MICE), and Sports related trade shows, conducting over 390 one-toone appointments across multiple verticals and regions. These sales initiatives support local meeting properties and the Tahoe Blue Event Center, which opened in September 2023. The shows attended included:
• Esports Travel Summit
• Connect Marketplace, Spring Marketplace, and Regional Trade Shows • Smart Meetings National Events
• TEAMS
• IMEX
• Northstar Leadership & Regional Trade Shows
• CalSAE Seasonal Spectacular & ELEVATE
• PCMA Convening Leaders
• MPI Cascadia
• ConferenceDirect Annual Partner Meeting
• Sports ETA
• HelmsBriscoe Annual Partner Conference
• Visit California's “Taste of California” Roadshow to Chicago and Washington, DC. 454
In FY24 LTVA hosted a handful of industry events, bringing meeting and leisure planners in from around the world. These included Go West Summit, DMA West (now One West Tourism Alliance), and Travel Nevada’s Rural Roundup.
Other new initiatives included developing destination partnerships and attending annual conferences with the leading third-party meeting planner organizations: HelmsBriscoe, HPN Global, ConferenceDirect, SITE & AMEX GBT. LTVA has continued to develop and enhance the meeting and sports planner section on visitlaketahoe.com alongside branded and informative sales sheets and a continually updated eBook. Staff implemented a new platform, Simpleview CRM, to distribute RFPs and collect meeting-related information from lodging partners in a centralized database.
Strategic efforts have also been concentrated on the youth sports market to bring their events to the destination in light of the opening of the Tahoe Blue Event Center and the building of the City of South Lake Tahoe Recreation and Aquatics Center, with multi-year contracts already in place.
Sales outreach assisted in attracting 24 non-event center meetings to South Lake Tahoe in FY24, bringing in 2,500 attendees and 4,500 room nights.
Meeting, Convention and Sports Marketing
LTVA retains the service of Digital Edge, a professional meetings-related marketing agency.
In FY24, Digital Edge developed a new marketing campaign and landing page that created awareness for the new Visit Lake Tahoe brand and the destination as a meeting option featuring boutique hotels, casino resorts, mountain retreats and flexible meeting space. The campaign's goals included increasing meeting planners' and sports organizers' exposure to the Tahoe Blue Event Center. It also continued to showcase the variety of hotel products, venues, and things to do in South Lake Tahoe for groups. Finally, it focused on growing vertical markets such as environmental (focus on sustainability efforts), incentive, small regional trainings, and state associations (Nevada/California/Oregon).
Channels and tactics included Content Marketing, Content Development, Email Marketing and Social Distribution.
Digital media delivered:
• Programmatic Campaign Impressions - 4.3 million
• Social Media Impressions - 1.6 million
Destination Meetings Campaign:
• 2.64 million Paid Media Display Impressions
• 23.3k Total Campaign Clicks
• Average CTR (Click Through Rate)
• StackAdapt - 0.22%
• LinkedIn - 0.94%
• Meta - 1.54%
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Event Center Campaign:
• 621k LinkedIn Impressions / 4k Clicks / 0.64 CTR
• 1.04 million Online Video Campaign Impressions / 85.54 Completion Rate / 238 Clicks Social Media Content Distribution
• 2 Sponsored posts on Meta and LinkedIn every other month (Aug, Oct, Dec, Feb, Apr, Jun) • 1.4 million impressions
• 32.1k total clicks
• Average CTR - Meta 3.14% / LinkedIn 0.78%
Meetings Landing Page (https://lakefrontmeetings.com/)
• 32,692 Sessions
• 28.728 Users (20,749 New users)
• 60% YoY increase in users
Print Publications
• Meetings Today - 2x ½ page ads in the April 2024 Issue • Smart Meetings - 2 Native Coop quarter page ads in March 2024 Issue LTVA has grown its database of qualified meeting planning professionals by 22%, from 3,800 to over 4,900 in FY24.
Evergreen and custom content is sent to segmented audiences within this email database monthly (Association, Corporate and Sports) with an average 27.2% open rate, equaling over 11,252 openings in 2024.
EVENTS
In FY24 the LTVA continued its support of special events, from signature events such as the American Century Championship, to local events like Live at Lakeview summer concerts.
A special event research and strategy project was launched in FY24 to provide a more structured approach to sourcing, funding and evaluating special events and, after LTVA Board approval, will be implemented in FY25
Heavenly Holidays - December 2023
The month leading up to Christmas the Heavenly Village is filled with live music, tree lighting ceremonies, pictures with Santa, ice sculpting, and Disney characters. The event culminates with a Ferris wheel and New Year’s Eve bash, including a gondola ball drop and fireworks. • Main Tree Lighting with Ladder Truck and Pyrotechnics had 1,500-2,000 attendees, with 50-75 people each night after that
• Ferris Wheel averaged more than 650 rides per day
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• Pancake Breakfasts and photo sessions with Santa & Mrs. Claus sold out • Disney characters in the Heavenly Village – 3,500+ interactions over four days • Ice Sculpture competition had five locations including Tamarack Lodge, Heavenly Village, Ski Run Marina, and the Crossing at the Y
• New Year’s Eve attendance was estimated at around 4,500 Toyota Air & Après – February/March 2024
Event weekend included Toyota activations at Heavenly, live music, a big air show at night with fireworks, and an after party with live music and athlete meet & greet. Due to weekend blizzard conditions several events were rescheduled and then cancelled, and some were moved indoors or to other locations. Despite the weather the big air show had an estimated 750 attendees, with 300+ staying for the after party.
Harveys Outdoor Arena Events 2024
The LTVA continued its support of summer events at the Harveys Outdoor Arena, including Lake Tahoe is for Lovers, Red White and Brew Festival, and the Summer Concert Series.
Live at Lakeview 2024
LTVA returned as the title sponsor for this popular City of South Lake Tahoe summer event and took advantage of staffing a Visit Lake Tahoe table on several occasions. This face-to-face engagement with locals and visitors allowed for promotion of the LTVA’s Rules To Lake By campaign, and the Fill it Forward water bottle initiative in support of the City’s single-use plastic water bottles. More than 2,500 reusable water bottles were distributed at this event.
Valhalla Tahoe - Lake Tahoe Art, Music and Theatre Festival 2024 The SLTTID continued its support of Valhalla with a contribution of marketing funds for their summer event series.
Meyers Mountain Market 2024
For the first time LTVA participated at the Mount Tallac Sponsorship level to support this event.
American Century Championship (ACC) – July 2024
The American Century Championship PR team worked seamlessly with management, sponsors and organizers to deliver unprecedented results for 2024, as the tournament exceeded the heights of the memorable 2023 event. It is a well-oiled machine that smartly leveraged the celebrity assets and other resources to promote and punctuate the tournament’s core growth and ancillary components with coverage in sports, entertainment and business media.
The 2023 tournament’s weekend finish with Stephen Curry’s hole-in-one and then title-winning eagle putt elevated awareness of the event, driving an organic media interest that the PR team converted into massive coverage. With tune-in, American Century brand awareness, resort destination promotion and ticket sales as the objectives, the six-month campaign helped launch the 2024 tournament into a next-level prominence on the American sports and entertainment landscape.
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Golf Channel, NBC Sports, Tonight Show with Jimmy Fallon, American Century, and WPR worked collaboratively to share content with partners to provide retrospectives on the tournament. Each team created original content that was distributed via tournament channels. • Total viewership audience/impressions: 30 billion
• 5,238 total stories (online, radio and broadcast)
• Publicity value $435 million
• Record media interest nationally
ACC SOCIAL
Total Growth
Facebook likes/followers:
● Total: 13,722
o Increase: 7.8%
Instagram:
● Total: 46,300
o Increase: 20.9%
X:
● Total: 12,301
o Increase: 10%
Total Impressions
Facebook:
● Total: 776,908
o Increase: 64.7%
Instagram:
● Total: 5,818,938
o Increase: 24.4%
• Stories: 2,894 - 106k - views per story
Instagram Reels
• Views – 25 million+ (65+ reels each with audience 20k - 9.2 million) o Reach 471k (+32.6%)
PUBLIC RELATIONS
The LTVA retains the services of Weidinger Public Relations (WPR) for domestic and international media relations. The PR strategy is aimed at supporting the LTVA in reaching consumers through media channels, including top publications, broadcast and social media. 458
Goals/Objectives:
• Reinforce Tahoe’s reputation as a leading year-round destination and positively impact overnight stays from key flight and drive markets.
• Obtain media coverage in 5-10% of top 150 media outlets as defined by LTVA and WPR, reinforce key messages, talking points and the brand within a 12-month period. • To reinforce the Lake Tahoe brand by highlighting the destination’s unique selling points, only-in-Tahoe experiences, sustainably-minded efforts and offerings through accredited media outlets.
• Continue to protect the brand via monitoring articles for any necessary clarification with accurate and appropriate messaging i.e. business, environment, sustainability, etc. • Produce an earned media value of 15-20:1 the PR investment within a 12-month period.
Results:
• Circulation, Viewership, Listenership: 1.5 billion
• Total publicity value: 10.6 million; editorial value of 120:1 • Exposure in 21%+ of top 150 desirable outlets including MSN, Yahoo, Conde Nast, T+L, LA Times, Powder Magazine, San Francisco Chronicle, SFGate, San Jose Mercury News, Marin Independent Journal, etc.: reinforced key messages, talking points and brand. WPR utilizes a third-party platform, Critical Mention, to track.
• Hosted 10 digital influencers/creators with a focus on diversity of bloggers, photo/video content to showcase lodging, sustainability messages, mid-week off-peak season, carless vacations, recreation, entertainment, and dining. The results generated 42 pieces of content, with an audience of 91.1 million (combined total of publication wide audience figures), 1.39 million views (prediction of lifetime views based), and 82.2k engagements (combined total of likes, comments and shares on social). WPR utilizes a third-party platform, Coverage Book, to track.
Operation Sierra Storm – January 2024
An annual meteorologists conference positioning South Lake Tahoe as a leading national ski destination is sponsored by the LTVA and partners and executed by Weidinger PR. The event attracts top TV broadcast meteorologist across the country from key flight markets for live/taped shots and social media stories showcasing winter product, networking, and ongoing education.
Live and taped shots from major drive and air service markets included: Good Morning America, The Weather Channel, ABC World News Tonight, New York, NBC New York, and stations in Denver, Tampa, Bay Area, Sacramento, Portland, San Luis Obispo, Orlando, Cleveland, Charlotte, Nashville, Houston, and Reno. Results generated a total audience: 4 million (33%+ YoY), 183 total clips: broadcast, radio and online, social media content.
Event Center PR – Tahoe Knight Monsters
Media alerts and press releases were serviced as players and head coach signed on, finalization of schedule, and NHL affiliation with the Vegas Golden Knights and Henderson Silver Knights. LTVA also participated in promotional videos for the jersey and mascot reveal and continues to share this content through social media in 459
collaboration with the Knight Monsters marketing team.
International Media
The WPR and LTVA teams collaborated with international office representatives to coordinate with freelance writers and engage in-market intelligence, research, and trend analysis. As a result of their pitching and follow-up efforts from past trade shows, LTVA hosted a French journalist from Voyage Voyage in cooperation with the High Sierra Visitors Council. The team also organized a media FAM trip for three U.K. journalists in March, focusing on South Lake Tahoe winter travel and ski resorts. In collaboration with Travel Nevada, LTVA also hosted journalists from Australia and New Zealand from The CEO Magazine, ANZ and Escape. The IPW post-FAM trip welcomed seven journalists from the UK, Australia, and Germany, highlighting Lake Tahoe in multidestination itineraries popular among international visitors. Moreover, with the support of Visit California, LTVA hosted a Chinese influencer in June, showcasing the variety of summer activities available in the destination.
VISITOR INFORMATION SERVICES
Explore Tahoe – An Urban Trailhead
The LTVA operates the Explore Tahoe Visitor Center in the Heavenly Village. This location is open daily, year-round, and is staffed by a team of Visitor Information Specialists - all of whom are long time Tahoe locals. In FY24 LTVA Visitor Information Specialists interacted with over 32,000 visitors in person, distributing materials and offering local insights and referrals, plus suggested daily itineraries. An additional 1,700 callers received assistance with travel planning, weather and road conditions, transportation options, etc.
The Explore Tahoe Visitor Center consistently receives 5-Star ratings through Google Business Reviews, and the staff are frequently named and thanked for their high level of local knowledge and assistance.
City of South Lake Tahoe Park Ranger Program – Summer 2023 - LTVA Partnership The LTVA financially supported this program again in FY24. The LTVA contribution helped employ two program coordinators and nine park stewards/rangers. Job tasks and skills were expanded to provide more diverse work experience. Rangers continued to provide public education and interact with visitors at busy events like Live at Lakeview. They also helped with site maintenance, landscaping, the 4th of July Parade and clean-up, and Bijou Park movie night. Their experience was expanded by getting trained in aquatic species identification and working at the Lake View Boat Ramp, as well as the Lake Campground front desk.
Typical projects included trash pickup, pinecone removal, landscaping, bear box painting, graffiti removal, street line painting, and assisting the parks maintenance team with minor tasks.
The Park Rangers and Stewards worked at many different locations throughout the City of South Lake Tahoe during the season, including:
• Recreation Center and Swim Complex
• Campground by the Lake
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• Lakeview Commons
• Regan Beach
• Connolley Beach
• Bijou Community Park
• Community Playfields
• El Dorado Beach Boat Launch
• Bijou Golf Course
• Bonanza Park
• South Lake Tahoe Police Station
• Highway 50 and Miscellaneous City Locations (sidewalks, parking lots, plant gardens etc Student Ambassador Program – Summer 2023
In Summer 2023 the LTVA continued its partnership with the Sierra Nevada Alliance, the Tahoe Fund, and other regional entities to fund Student Ambassadors. The goal is to address the impacts of increasing tourism and promote sustainable recreation in the Tahoe Basin by employing local youth to act as stewards and guides promoting responsible behavior to locals and visitors alike. Ambassadors modeled good stewardship, encouraged responsible recreation, shared interpretative information about Tahoe, and tracked observations and interactions with the public using established Citizen Science Apps by UC Davis-Tahoe Environmental Research Center. The program focused recruitment towards local high school and community college students in order to facilitate work-based learning and invest in engaging local youth in learning about, and protecting, the natural resources of the Tahoe Basin.
Ambassadors were placed at the following south shore locations:
● Explore Tahoe Visitor Center
● Kiva Beach
● Tallac Historic Site
● Taylor Creek Visitor Center
● Van Sickle Bi-State Park
Ambassadors were able to share knowledge with visitors about specific sites and general information about the environmental sensitivities of Tahoe. They handed out educational materials on good stewardship and pet poop bags. Ambassadors also modeled good stewardship by picking up litter and took on projects of their own that focused on their professional development and leadership skills to further their careers as environmentalists.
By the end of the summer the Ambassadors had invested over 3,000 hours into protecting the Lake Tahoe basin.
Winter Trek (January - March 2024)
Winter Trek is a cooperative effort between the US Forest Service, Heavenly Mountain Resort, Great Basin Institute, and the LTVA’s Explore Tahoe Visitor Center. 461
The Winter Trek program offers fifth graders an outdoor winter ecology learning experience that takes place at 9,100 feet via the Heavenly Mountain Resort gondola.
PARTNERSHIPS AND COMMUNITY INITIATIVES
Strategic Alliances: The LTVA works in collaboration with both state tourism offices – Visit California and Travel Nevada – and the national tourism office, Brand USA. These affiliations allow the LTVA to tap into their global representative offices and networks.
The LTVA leverages funds through partnerships that broaden the reach outside regional advertising efforts, enhance the visitor experience and contribute to community goals.
South Shore Transportation Management Association (SSTMA) The LTVA contributes $50,000 annually to assist with funding the free, on demand, Lake Link Microtransit system.
Regional Air Service Corporation - a regional public-private collaborative - has a singular goal: to maintain and grow air service and to promote the Reno-Tahoe area as a viable, year-round, travel destination through marketing and additional air carrier incentives. With the collective financial contributions of all of the partners, the LTVA leverages its investment to an almost $1 million budget.
LTVA Tourism Forum – June 2024
Over 100 attendees joined the LTVA for the half-day “Awe and then Some” Tourism Forum which covered topics including: travel, tourism, business, and marketing strategy.
Speakers included representatives from Noble Studios, the Lake Tahoe Destination Stewardship Council, LTVA, and SMG Consulting.
SUSTAINABILITY
Lake Tahoe Visitors Authority is working to encourage responsible recreation in the Tahoe basin, in concert with partner organizations in the Destination Stewardship Council (DSC), to combat the reputation that has developed in recent years about the region being “over-touristed.” Highlights include:
● Destination Stewardship Council (DSC)
LTVA is a highly active member organization of the DSC, which has a collective goal of turning values into action. As a fiscal sponsor for the ambassador program, which places high school and college students at high-traffic recreation sites to educate visitors about caring for Tahoe. This collaborative group of public and private entities is pushing for positive cultural change, which in turn, will encourage visitation by improving the experience of visitors and residents alike. The DSC received the 2024 Project Excellence Award from the Society of Outdoor Recreation Professionals. ● Visit California/High Sierra Region - Stewardship/Sustainability Plan LTVA continues regional participation in the research and development of the VCA statewide initiative which will be completed later this fall. 462
● Rules To Lake By
Rules To Lake By is a campaign developed as a gentle reminder that our fragile environment is at the heart of both our visitors’ and residents’ love for this place. Rules to Lake By messages have launched parallel to the LTVA’s “always-on” visitor campaign running in targeted markets ranging from Chicago to Seattle. The initiative aligns with LTVA’s goal of being a leading destination marketing organization in sustainability. ● Fill it Forward Water Bottles
In partnership with Drink Tahoe Tap, LTVA purchased 35,000 USA-made, highly durable refillable water bottles to distribute to guests, volunteers, and residents at a wide range of locations and events. Recipients are encouraged to scan the QR code which pays it forward to one of four local environmental non-profits at five cents per scan: TAMBA, Sugar Pine Foundation, Clean Up The Lake, and the Tahoe Rim Trail Association. The water bottles also serve as marketing pieces, by sparking conversations when guests return back home with prominent, high-contrast logo placement.
FY24 VISIT LAKE TAHOE ACCOLADES
● 2023 U.S. Travel Association ESTO Destiny Award for best Integrated Marketing & Message Campaign
● 2024 Visit California Poppy Award for paid brand campaign under $1 million ● 2024 Zartico Data Hero Award in Stewardship
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III. Budget Summary
FISCAL YEAR 2025 SERVICE PLAN BUDGET SUMMARY
The summary of the FY2025 service plan budget for the South Lake Tahoe Tourism Improvement District is provided on the following pages (Attachment A). The fiscal year for the SLTTID is October 1 through September 30. Based upon previous years’ performance and trending occupancy, the total improvement and service plan budget for 2025 is projected at $3,145,345 which is a 1% increase over budget for FY2024. Lodging businesses will contribute the entire amount through annual assessments. Budgeted expenditures will be made in the following areas:
● Marketing and Promotions
The budget for the Marketing and Promotions program is estimated at $1,994,150 which represents 63.4% of the total District budget. Marketing and promotions will include media advertising and promotional programs designed to attract visitors to visit and stay at the South Shore lodging establishments as well as promote the area as a lodging and conference destination. ● Communications and Public Relations
The budget for the Communications and Public Relations program is $125,814, which represents 4% of the total district budget.
● Special Events
The budget for Special Events is $408,895, which represents 13% of the total district budget. ● Visitor Information Services
The budget for Visitor Information Services is $157,267, which represents 5% of the total district budget.
● Administration/Operations
The budget for Administration/Operations including office expenses, insurance, legal and accounting is $283,081, which represents 9% of the total district budget. ● Administrative Fee to the City of South Lake Tahoe
The City of South Lake Tahoe charges an administrative fee to collect assessments and distribute the funds to the SLTTID Corporation. The budget for this administrative fee is 1% of the total annual assessment, or $31,453 in FY2025.
● Annual Service Plan – Contingency/TID Renewal (4.6%)
The budget also includes a portion for contingencies and renewal of the District. This amount equals 4.6% of the total district plan budget, or $144,686.
THE METHOD OF ASSESSMENT
No changes in assessments are proposed in the current assessment methodology, as they are not allowed under the district management plan.
ATTACHMENTS
1. Fiscal Year 2025 SLTTID Budget with Breakdown by Expenditure Category 464
SLTTID FY2025 Budget
Oct-24 Nov-24 Dec-24 Jan-25 Feb-25 Mar-25 Apr-25 May-25 Jun-25 Jul-25 Aug-25 Sep-25 Total Revenue Generated in TID Assessments
Hotel/Motel Assessment at $4.00 POR $ 185,015 $ 134,202 $ 97,922 $ 188,532 $ 267,446 $ 232,462 $ 206,171 $ 229,005 $ 240,350 $ 334,695 $ 265,430 $ 197,953 $ 2,579,183 82.0% VHR/Timeshare Assessment at $5.50 POR $ 40,613 $ 29,459 $ 21,495 $ 41,385 $ 58,708 $ 51,028 $ 45,257 $ 50,269 $ 52,760 $ 73,470 $ 58,265 $ 43,453 $ 566,162 18.0% Total Revenues $ 225,628 $ 163,661 $ 119,418 $ 229,917 $ 326,153 $ 283,490 $ 251,428 $ 279,274 $ 293,110 $ 408,164 $ 323,695 $ 241,406 $ 3,145,345 Expenditures
Marketing Programs: Advertising, Fam Trips, Marketing Programs $ 143,049 $ 103,761 $ 75,711 $ 145,768 $ 206,781 $ 179,733 $ 159,405 $ 177,060 $ 185,832 $ 258,776 $ 205,223 $ 153,051 $ 1,994,150 63.4% Communications and Public Relations $ 9,025 $ 6,546 $ 4,777 $ 9,197 $ 13,046 $ 11,340 $ 10,057 $ 11,171 $ 11,724 $ 16,327 $ 12,948 $ 9,656 $ 125,814 4.0% Special Events Funding $ 29,332 $ 21,276 $ 15,524 $ 29,889 $ 42,400 $ 36,854 $ 32,686 $ 36,306 $ 38,104 $ 53,061 $ 42,080 $ 31,383 $ 408,895 13.0% Visitor Center Operations: Payroll, Benefits, Operation Costs $ 11,281 $ 8,183 $ 5,971 $ 11,496 $ 16,308 $ 14,175 $ 12,571 $ 13,964 $ 14,656 $ 20,408 $ 16,185 $ 12,070 $ 157,267 5.0% Administrative/Operations: Payroll, Benefits Operation Costs $ 20,307 $ 14,730 $ 10,748 $ 20,693 $ 29,354 $ 25,514 $ 22,629 $ 25,135 $ 26,380 $ 36,735 $ 29,133 $ 21,727 $ 283,081 9.0% Administrative Fee to City of South Lake Tahoe (1%) $ 2,256 $ 1,637 $ 1,194 $ 2,299 $ 3,262 $ 2,835 $ 2,514 $ 2,793 $ 2,931 $ 4,082 $ 3,237 $ 2,414 $ 31,453 1.0% Contingency/TID Renewal Costs $ 10,379 $ 7,528 $ 5,493 $ 10,576 $ 15,003 $ 13,041 $ 11,566 $ 12,847 $ 13,483 $ 18,776 $ 14,890 $ 11,105 $ 144,686 4.6% * Total Programs and Expenses $ 225,628 $ 163,661 $ 119,418 $ 229,917 $ 326,153 $ 283,490 $ 251,428 $ 279,274 $ 293,110 $ 408,164 $ 323,695 $ 241,406 $ 3,145,345 465
Attachment 2
466
SOUTH LAKE TAHOE TOURISM DISTRICT
Financial Statements
For the Twelve Months Ended October 31, 2023
And
The Nine Months Ended July 31, 2024
467
NEVADA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS | CALIFORNIA SOCIETY OF CERTIFIED PUBLIC ACCOUNTANTS | AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS Drew Aguilar, CPA
Bryan Oland, CPA
1663 HWY 395 #201
MINDEN, NV 89423
PHONE: (775) 782-7874
FAX: 782-8374
WWW.CARSONVALLEYACCOUNTING.COM
INDEPENDENT ACCOUNTANT’S COMPILATION REPORT
Board of Directors
South Lake Tahoe Tourism District
1 Lake Parkway
South Lake Tahoe, CA 96150
Management is responsible for the accompanying financial statements of the South Lake Tahoe Tourism District (a nonprofit organization), which comprise the statement of financial position – tax basis as of July 31, 2024, and the related statements of activities – tax basis for both the nine months ended July 31, 2024 and the twelve months ended October 31, 2023, and cash flows for the nine months ended July 31, 2024 in accordance with the tax basis of accounting, and for determining that the tax basis of accounting is an acceptable financial reporting framework. We have performed a compilation engagement in accordance with Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA. We did not audit or review the financial statements nor were we required to perform any procedures to verify the accuracy or completeness of the information provided by management. Accordingly, we do not express such an opinion, a conclusion, nor provide any form of assurance on these financial statements.
The financial statements are prepared in accordance with the tax basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the United States of America.
Management has elected to omit substantially all of the disclosures ordinarily included in financial statements prepared in accordance with the tax basis of accounting. If the omitted disclosures were included in the financial statements, they might influence the user’s conclusions about the Company’s assets, liabilities, equity, revenues and expenses. Accordingly, the financial statements are not designed for those who are not informed about such matters.
Carson Valley Accounting
Minden, Nevada
October 23, 2024
468
CURRENT ASSETS
Cash and Equivalents
Checking 332,213$
Due from City 2
Prepayment to LTVA -
TOTAL CURRENT ASSETS 332,215
332,215$
CURRENT LIABILITIES
Accounts Payable -$
Due to LTVA 221,383
TOTAL CURRENT LIABILITIES 221,383
TOTAL LIABILITIES 221,383$
FUND BALANCE
Fund Balance 110,832$
332,215$
LIABILITIES AND FUND BALANCE
ASSETS
TOTAL ASSETS
TOTAL LIABILITIES AND FUND BALANCE
See independent accountant's compilation report -2-
South Lake Tahoe Tourism District
Statement of Financial Position
July 31, 2024
469
and 9 Months Ended July 31, 2024
12 Months Ended
October 31, 2023
9 Months Ended
July 31, 2024
SALES
TID REVENUE $ 3,109,292 $ 2,116,101
BANK INTEREST INCOME 13 13
TOTAL SALES 3,109,305 2,116,114
GROSS PROFIT 3,109,305 2,116,114
OPERATING EXPENSES
ACCOUNTING FEES 600 900
ADMINISTRATIVE COSTS 406 310
ADMIN FEE TO CITY OF SOUTH LAKE TAHOE 31,093 21,161
ADVERTISING/MEETING ANNOUNCEMENTS 567 928
BANK CHARGES 208 213
CREDIT CARD PROCSESSING FEES
- REIMBURSE TO CITY OF SLT - 44,229
INSURANCE - DIRECTORS & OFFICERS 724 724
LTVA MARKETING FUND 2,924,290 1,990,193
LICENSE, TAXES, AND FEES - -
POSTAGE - -
MICROTRANSIT SERVICE FUNDING 25,000 -
SPECIAL EVENTS 124,654 64,179
WEBSITE & NEWSLETTER 53 -
TOTAL OPERATING EXPENSES 3,107,595 2,122,837
OPERATING INCOME (LOSS) 1,710 (6,723)
NET INCOME (LOSS) BEFORE TAXES 1,710 (6,723)
NET INCOME (LOSS) $ 1,710 $ (6,723)
NET ASSETS AT BEGINNING OF YEAR 115,845 117,555
NET ASSETS AT END OF YEAR $ 117,555 $ 110,832
See independent accountant's compilation report -3-
South Lake Tahoe Tourism District
Statements of Activities
For the 12 Months Ended October 31, 2023
470
For the 9 Months Ended July 31, 2024
Total
CASH FLOWS FROM OPERATING ACTIVITIES
Excess of Revenue Over Expenses $ (6,723)
(Increase) decrease in:
Prepayment to LTVA -
Increase (decrease) in:
Accounts payables (111,854)
Net Cash Provided by Operations $ (118,577)
NET INCREASE (DECREASE) IN CASH $ (118,577)
CASH, beginning of period 450,790
CASH, end of period $ 332,213
See independent accountant's compilation report -4-
South Lake Tahoe Tourism District
Statement of Cash Flows
471
Resolution 2019-059 August 6, 2019 Page 1 of 4
Resolution 2019-059
Adopted by the City of South Lake Tahoe
City Council
August 6, 2019
Declaring the Results of the Majority Protest Proceedings and Renewing the South Lake Tahoe Tourism Improvement District (SLTTID)
BACKGROUND
A. The Property and Business Improvement District Law of 1994, California Streets and highways Code Section 36600, et seq., (the “Law”) authorizes cities to establish and renew business improvement areas for the purpose of promoting tourism.
B. The City Council of the City of South Lake Tahoe ( the “City Council”) established the South Lake Tahoe Tourism Improvement District (“ SLTTID”) in 2006 and levied an annual assessment based upon a flat rate of $2.00 per paid occupied room per night on hotels and motels and $3.00 per paid occupied unit per night on timeshares, condos, triplexes, duplexes and homes under management contracts.
C. The term of the SLTTID was established on September 5, 2006, for a period of five years See Resolution 2006-52) pursuant to the Law.
D. The renewal term of the SLTTID was established on December 8, 2009 for a period of ten years pursuant to the Law.
E. The SLTTID will be in effect for ten (10) years from December 18, 2019, conditional upon the Lake Tahoe Visitors Authority ( LTVA) amending its bylaws within two years to add a City of South Lake Tahoe City Council representative to the LTVA Board. After ten years, or two years if the condition is not fulfilled, the petition and City Council hearing process must be repeated for the SLTTID to be renewed.
F. Lodging business owners paying more than fifty percent ( 50%) of the assessment within the SLTTID have submitted petitions to City Council in favor of renewing the SLTTID.
G. The City of South Lake Tahoe shall charge a 1% administrative fee to collect assessments and distribute the funds the SLTTID Corporation.
H. Included with the petitions was a Management District Plan summary that describes the proposed assessment to be levied on benefitted lodging businesses which shall be used to fund marketing and promotions to increase tourism and market the South Shore of Lake Tahoe as a unique, world- class year-round resort destination.
I. The lodging businesses within the SLTTID shall benefit from the activities and improvements set forth in the Management District Plan.
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Resolution 2019-059 August 6, 2019 Page 2 of 4
J. On June 18, 2019, the City Council adopted a Resolution of Intention No. 2019-043, which provided that a public meeting on the renewal of the SLTTID shall be held on July 16, 2019 at 5:30 p.m. and a public hearing shall be held on August 6, 2019 at 9:00 am at the City Council of the City of South Lake Tahoe meeting held at the City Council Chambers, 1901 Airport Road, South Lake Tahoe, California.
K. The public hearing to consider the formation of the SLTTID has been properly noticed in accordance with Streets and Highways Code 36623.
L. At 5:30 p.m. on July 16, 2019, in the City Council Chambers, 1901 Airport Road, South Lake Tahoe, California, the City Council held a public meeting regarding the renewal of the SLTTID, and the City Council heard and received objects and protests, if any, to the renewal of the SLTTID and the levy of the proposed assessment.
M. At 9:00 a.m. on August 6, 2019, in the City Council Chambers, 1901 Airport Road, South Lake Tahoe, California, the City Council held a public hearing regarding the renewal of the SLTTID, and the City council heard and received all objections and protests to the renewal of the SLTTID and the levy of the proposed increased assessment.
N. The City Council received all objections and protests regarding the renewal of the SLTTID and the levy of the proposed increased assessment and have determined that the there was no majority protest. A majority protest is defined as written protests received from owners of businesses in the renewed SLTTID which would pay fifty percent ( 50%) or more of the assessments proposed to be levied. Protests are weighted based on the assessment proposed to be levied on each lodging business.
BASED ON THE FACTS SET FORTH IN THE BACKGROUND, BE IT RESOLVED, that the City Council of the City of South Lake Tahoe:
1. The recitals set forth herein are adopted by the City Council as finding and are true and correct.
2. The City council finds that the majority protests do not constitute more than fifty (50) percent of the total assessment revenue to be raised and therefore a majority protest does not exist to the renewal of the SLTTID.
3. Conditional upon the LTVA amending its bylaws on or before December 17, 2021, to add a City of South Lake Tahoe City Council representative to the LTVA Board, SLTTID is renewed for a ten (10) year term that shall commence on December 18, 2019 and shall expire on December 17, 2029. If LTVA does not amend its bylaws by December 17, 2021, to add a City of South Lake Tahoe City Council representative to the LTVA Board, then the SLTTID shall expire after a two (2) year term that shall commence on December 18, 2019, and shall expire on December 17, 2021.
4. The activities and improvements set forth in the recitals shall be funded by the levy of an assessment on lodging businesses within the SLTTID, as described in the Management District Plan that is on file with the City Clerk.
5. The City Council finds as follows:
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Resolution 2019-059 August 6, 2019 Page 3 of 4
a) The activities funded by the assessment will provide a specific benefit to assessed businesses within the SLTTID that is not provided to those not paying the assessment. b) The assessment is a charge imposed for a specific benefit conferred or privilege granted directly to the payor that is not provided to those not charged, and which does not exceed the reasonable costs to the local government of conferring the benefit or granting the privilege.
c) The assessment is a charge imposed for a specific government service or product provided directly to the payor that is not provided to those not charged, and which does not exceed the reasonable costs to the local government of providing the service or product.
d) Assessments imposed pursuant to the SLTTID are levied solely upon the assessed business, and the business owner is solely responsible for payment of the assessment when due. If the owner chooses to collect any portion of the assessment from a transient, that portion shall be specifically called out and identified for the transient in any and all communications from the business owner as the “SLTTID Assessment” or Tourism Assessment” as specified in the Management District Plan.
6. Assessments levied on lodging businesses pursuant to this resolution shall be levied on the basis of benefit. Because the services provided are intended to increase room rentals, an assessment based on room rentals is the best measure of benefit.
7. The annual assessment rates are $3.00 per paid occupied room per night on hotels and motels and $4.50 per paid occupied unit per night on all of the following under management contracts: timeshares, condos, triplexes, duplexes, park model cabins, RVs, and homes.
Based on the benefit received, assessments will not be collected on stays of more than thirty (30) consecutive days. The assessment rate will automatically increase in year two 2020-21) by one dollar ($ 1.00) on both assessment rates. The new rates in 2020-21 will be
4.00 per paid occupied room per night on hotels and motels and $5.50 per paid occupied unit per night on all of the following under management contracts: timeshares, condos, triplexes, duplexes, park model cabins, RVs, and homes. Starting in the fifth year (2023- 24), the assessment rate for hotels and motels and all of the following under management contracts: timeshares, condos, triplexes, duplexes, park model cabins, RVs, and homes, may be increased by one additional dollar ($ 1.00) during the remaining term of the SLTTID.
8. Lodging businesses within the boundaries of the SLTTID that begin operation after the renewal of the SLTTID shall be subject to the assessment. The City of South Lake Tahoe shall be responsible for collecting the assessments from lodging businesses subject to the assessment.
9. The assessments for the entire SLTTID will total approximately $ 2,705,000 in year one (1).
10. The assessments shall be used for the purposes set forth in the above recitals and as outlined in the Management District Plan dated March 26, 2019. Any funds remaining at the end of any year may be used in subsequent years in which SLTTID assessments are levied if they are used consistent with the requirements set forth herein.
11. The revenue from the assessment levy shall not be used: to provide activities that directly benefit businesses outside the SLTTID; to provide activities or improvements outside the SLTTID; or for any purpose other than the purposes specified in this Resolution, the Resolution of Intention, and the Management District Plan. Notwithstanding the foregoing, DocuSign Envelope ID: C2D8392F-6782-4D75-BAA4-EBE69D34201E 474
Resolution 2019-059 August 6, 2019 Page 4 of 4
improvements and activities that must be provided outside the SLTTID boundaries to create a specific benefit to the assessed businesses may be provided, but shall be limited to marketing or signage pointing to the SLTTID.
12. The assessments to fund the activities and improvements for the SLTTID shall be collected in accordance with Streets and Highways Code 36631 and the Management District Plan.
All delinquent payments for assessments levied herein shall be charged interest and penalties in accordance with the Management District Plan.
13. The City Council, through adoption of this Resolution and the Management District Plan, has the right pursuant to Streets and Highways Code § 36651, to identify the body that shall implement the proposed program, which shall be the Owners’ Association of the SLTTID as defined in Streets and Highways Code § 36612. The City Council has determined that the South Lake Tahoe Tourism District Corporation ( SLTTDC) shall be the SLTTID Owners’ Association.
14. The SLTTDC shall, pursuant to Streets and Highways Code 36650, prepare an annual report for each fiscal year.
15. No bonds shall be issued to fund the SLTTID.
16. The exterior boundaries of the SLTTID shall be the city limits of the City of South Lake Tahoe as depicted on the map shown in the SLTTID Plan – Section IV.
17. Businesses within the District are subject to any amendments to the California Streets and Highways Code, Division 18, Part 7 (commencing with Section 36600)
18. The City Manager, or his designed, is directed to take all necessary actions to complete the establishment of the SLTTID and to levy the assessments.
19. The City Clerk is directed to record in the El Dorado County Recorder’ s Office a notice and assessment diagram, as required by Streets and Highways Code 36627. The text of the recorded notice shall state that the assessment is levied only against lodging businesses within the area of the SLTTID.
20. The resolution shall take effect immediately upon its adoption by the City Council and the collection of the increased assessments commencing on December 18, 2019.
Adopted by the City of South Lake Tahoe City Council on August 6, 2019 by the following vote:
Yes: Bass, Collin, Middlebrook and Wallace
Absent: Laine
Date:____________
Jason Collin, Mayor Pro Tem
Attest:
Susan Blankenship, City Clerk
The presence of electronic signature certifies that the foregoing is a true and correct copy as approved by the South Lake Tahoe City Council.
DocuSign Envelope ID: C2D8392F-6782-4D75-BAA4-EBE69D34201E 8/ 9/ 2019
475
City of South Lake Tahoe
Agenda Item Executive Summary
Joe Irvin, City Manager
__________________________________
Meeting Date: November 5,
2024
Agenda Item #:18
Agenda Item: Agenda Planning Calendar
Requested Action / Suggested Motions: Identify, with consent of at least two Council members, any desired future agenda items, and/or modify the Agenda Planning Calendar as desired.
Responsible Staff Member: Joseph Irvin, City Manager, and Susan Blankenship, City Clerk Attachments:
APC - 10 31 2024.pdf
476
2024 Agenda Planning Calendar (Updated 10 31 2024)
Agenda Item Agenda Section
Nov. 19, 5:30 p.m. Dev. Services Workbench Pre-Design Contract Award Consent STRSA
Lease to Locals Policy Changes NB
Master Fee Schedule Amendment-Demo Fee PH
Emp Housing Outreach Update & Emp Housing Signage Ord (First Reading) NB Non-Profit Contracts for Service Discussion NB
CDGB Award Budget Allocation for TCH Consent
Finance Annual ROPS approval STRSA Consent
HR Approval of City Salary Schedule Consent
Parks & Rec Public Art PSA NB
Amendment to Master Schedule of Fees-Parks & Rec Programs Consent Public Works Airport Master Plan UB
Bijou Park Creek CTC License Agreement Consent
Contract Amendment with JKA for Additional Surveying Services Consent Speed Limit Adoption for Local Roads and Designation of Safety Corridors NB Residential Parking Permit for Lakeside Park Assoc. NB
Department
477
2024 Agenda Planning Calendar (Updated 10 31 2024)
Dec. 10, 5:30 p.m. City Clerk Certification of Election NB Outgoing Councilmember Recognition Recognition
Oaths of Office Oath
City Council Re-Organization NB
Protocols Update Consent
City Council Assignments to Boards and Commissions NB
Dev. Services Emp Housing Outreach Update & Emp Housing Signage ORD (Second Reading) Consent Finance Quarterly Budget and Financial Status Report as of September 2024 Consent Investment Portfolio Report as of September 2024 Consent Police ABC Grant Consent
Pub Works Award of Tahoe Valley Greenbelt Phase II Consent STR Rate Adjustment PH
Bijou CFD Annual Report Consent
Annual Roadway Rehab Contract Reconciliation Consent
Javiation Contract Amendment to replace PAPI Consent
Contract Amendement with MDEP Structures for PD Roof Design Consent 478
2024 Agenda Planning Calendar (Updated 10 31 2024)
Jan. xx, 2025 Dev Services Inclusionary Housing In-Lieu Fee Update Disparate Impact Analysis Findings about Local Preference Ord NB Pub Works Caltrans Sustainable Grant Application Authorization City Clerk Records Management Policy (Updated) 1/2025
Barton Community Health Needs and Harm Reduction Update City Manager Organics Diversion Program Presentation
Award CalTrans Carbon Reduction Grant
EV Charging Parking ORD
Establishing an EV Charging Rate for the City's Public EV Chargers Community Choice Aggregation Feasability Analysis
Dev Services Res. Area Plan to Accommodate SB9 and Remove Tourist Accomodation CTC Land Exchange
Discussion: Second Home Cap/Permit Options
Building Code Appendix AW adoption-3D printed structures Finance Disolution STJPPFA
Parks & Rec Events and Facitilies Naming Rights Discussion Unscheduled/Pending
479
2024 Agenda Planning Calendar (Updated 10 31 2024)
Police 2024 Update to Parking Fees in the Bellamy Parking Garage Barton Community Health Needs and Harm Reduction Update Police/PW Bike Paths, Bike Parking, Vehicle Parking
Public Works Award High Priority Pipe Replacement Project Geothermal Use Discussion Item
Award James-Eloise Drainage Upgrade
Award of Pioneer Safety HSIP Project
Award of PD Roof Replacement
TTD US 50 Plans Presentation
Award Pioneer Trail Phase II Project
Award Lakeview and Ski Run Electrical Upgrades
Award Contract for Hwy 50 Corridor Study
Award Pioneer Trail Phase 2 Project
Award PS&E for Sugar Pine Bike Path Project
Award Citywide Traffic Calming Toolbox
Award Grant Writing Services Contract
480
2024 Agenda Planning Calendar (Updated 10 31 2024)
Award US 50 RSA City Portion Upgrades
Harrison Ave/Stateline Transit Station Parking Enforcement 481