ORDINANCE NO. 2026-XXX
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF UNION CITY
LEVYING SPECIAL TAXES WITHIN THE CITY OF UNION CITY
COMMUNITY FACILITIES DISTRICT NO. 2026-1 (STATION EAST
FACILITIES AND SERVICES)
WHEREAS, pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, Sections 53311, et. seq., of the California Government Code (the “Act”), on May 26, 2026, the City Council (the “City Council”) of the City of Union City (the “City”), adopted its Resolution No. 2026-074 (the “Resolution of Intention”) stating its intention to (i) form “City of Union City Community Facilities District No. 2026-1 (Station East Facilities and Services)” (the “CFD”), (ii) designate therein “Improvement Area No. 1 of the City of Union City Community Facilities District No. 2026-1 (Station East Facilities and Services)” (“Improvement Area No. 1”), and (iii) establish “City of Union City Community Facilities District No. 2026-1 (Station East Facilities and Services) (Future Annexation Area)” (the “Future Annexation Area”), to finance public services and the acquisition and construction of certain public facilities; and
WHEREAS, in the Resolution of Intention, this City Council determined that it may be necessary to designate additional improvement areas when territory in the Future Annexation Area annexes into the CFD (each, a “Future Improvement Area”); and WHEREAS, notice was published as required by the Act relative to the intention of this City Council to form the CFD, designate therein Improvement Area No. 1, and establish the Future Annexation Area, to provide for certain public services and public facilities and to incur bonded indebtedness for Improvement Area No. 1 and Future Improvement Areas; and
WHEREAS, this City Council has held noticed public hearings as required by the Act relative to (i) the determination to proceed with the formation of the CFD, the designation therein of Improvement Area No. 1, and the establishment of the Future Annexation Area, and the levy of a facilities special tax and a services special tax in Improvement Area No. 1 in accordance with the rate and method of apportionment of the special tax to be levied within Improvement Area No. 1 to finance a portion of the costs of the public services and public facilities, and (ii) the issuance of bonded indebtedness and other debt for Improvement Area No. 1 and Future Improvement Areas; and WHEREAS, at said hearing, all persons desiring to be heard on all matters pertaining to the formation of the CFD, the designation of Improvement Area No. 1, the establishment of the Future Annexation Area, the levy of said special taxes, and the incurring of bonded indebtedness were heard, substantial evidence was presented and considered by this City Council, and a full and fair hearing was held; and WHEREAS, subsequent to the hearing, this City Council adopted “RESOLUTION
OF THE CITY COUNCIL OF THE CITY OF UNION CITY TO FORM CITY OF UNION CITY COMMUNITY FACILITIES DISTRICT NO. 2026-1 (STATION EAST FACILITIES AND SERVICES), DESIGNATE IMPROVEMENT AREA NO. 1 THEREIN AND
ESTABLISH A FUTURE ANNEXATION AREA, AND TO AUTHORIZE THE LEVY OF
SPECIAL TAXES THEREIN TO FINANCE CERTAIN PUBLIC SERVICES AND THE ACQUISITION AND CONSTRUCTION OF CERTAIN PUBLIC FACILITIES” (THE Ordinance No. 2026-XXX
Station East CFD Ordinance
“RESOLUTION OF FORMATION”), “RESOLUTION OF THE CITY COUNCIL OF THE
CITY OF UNION CITY DEEMING IT NECESSARY TO INCUR BONDED
INDEBTEDNESS IN AND FOR CITY OF UNION CITY COMMUNITY FACILITIES DISTRICT NO. 2026-1 (STATION EAST FACILITIES AND SERVICES) IN AN AMOUNT NOT TO EXCEED $38,000,000 TO FINANCE THE ACQUISITION AND CONSTRUCTION OF CERTAIN PUBLIC FACILITIES” (THE “RESOLUTION OF NECESSITY”) and “RESOLUTION OF THE CITY COUNCIL OF THE CITY OF UNION
CITY CALLING SPECIAL ELECTION IN AND FOR CITY OF UNION CITY COMMUNITY FACILITIES DISTRICT NO. 2026-1 (STATION EAST FACILITIES AND SERVICES)” (the “Resolution Calling Election”), which resolutions defined the public services (the “Services”) and the public facilities to be financed by the CFD (the “Facilities”), formed the CFD, designated therein Improvement Area No. 1, and established the Future Annexation Area, authorized the levy of the special taxes within Improvement Area No. 1, authorized the levy of the special taxes within the area to be annexed to the CFD from the Future Annexation Area upon a unanimous approval(s) from the owner(s) of parcels annexing into the CFD, determined the necessity to incur bonded indebtedness in Improvement Area No. 1 and areas within the CFD outside of Improvement Area No. 1, and called an election within Improvement Area No. 1 on the propositions of incurring indebtedness, levying a special tax, and establishing an appropriations limit within Improvement Area No. 1; and
WHEREAS, in accordance with the Resolution Calling Election, on July 14, 2026, a special election was held within Improvement Area No. 1 at which the eligible landowner-electors approved such propositions by the two-thirds vote required by the Act.
THE CITY COUNCIL OF THE CITY OF UNION CITY DOES ORDAIN AS FOLLOWS:
SECTION 1. Authorization of Levy of Special Tax. Pursuant to Government Code Sections 53328 and 53340, by the passage of this Ordinance, the City Council hereby authorizes and levies special taxes within the CFD (including any parcels in the Future Annexation Area that annex into the CFD) and each Future Improvement Area, if any, pursuant to the Act, at the rate and in accordance with the rate and method of apportionment of special tax for Improvement Area No. 1 of the CFD set forth as an exhibit to the Resolution of Formation or the rate and method of apportionment of special tax for the Future Improvement Area set forth in the Unanimous Approval(s) for such Future Improvement Area (each as may be amended, a “Rate and Method”), which Resolution of Formation and Unanimous Approval(s) are by this reference incorporated herein. For Future Improvement Areas, a different rate and method may be adopted if the annexed territory is designated as a separate improvement area, as provided in the Resolution of Formation. The special taxes for the payment of Facilities are hereby levied commencing in fiscal year 2026-27 and in each fiscal year thereafter as provided in each applicable Rate and Method. A facilities special tax shall not be levied to finance the Facilities after the fiscal year identified in the applicable Rate and Method, except that a special tax that was lawfully levied in or before the final tax year and that remains delinquent may be collected in subsequent years. The services' special tax may be levied in perpetuity.
SECTION 2. Implementation of Special Tax. The Finance Director of the City is hereby authorized and directed each fiscal year to determine the specific special tax rates Ordinance No. 2026-XXX
Station East CFD Ordinance
and amounts to be levied for the next ensuing fiscal year for each parcel of real property within the CFD and each Future Improvement Area, if any, in the manner and as provided in the Resolution of Formation. The Finance Director of the City is hereby authorized and directed each fiscal year to determine the specific special tax rates and amounts to be levied for the next ensuing fiscal year for each parcel of real property within Improvement Area No. 1 and each Future Improvement Area, if any, in the manner and as provided in the Resolution of Formation.
SECTION 3. Future Adjustments. The appropriate officers and agents of the City and of the County of Alameda (the “County”) are authorized to make adjustments to the special tax roll prior to the final posting of the special taxes to the County tax roll each year, as may be necessary to achieve a correct match of the special tax levy with the assessor's parcel numbers finally utilized by the County in sending out property tax bills.
SECTION 4. Agreement. The City agrees that the County may deduct its reasonable and agreed charges for collecting the special taxes from the amounts collected, prior to remitting the balance of the special tax collections to the City.
SECTION 5. Method of Levy. The special taxes shall be collected in the same manner as ordinary ad valorem taxes are collected and shall have the same lien priority, and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes; provided, however, that this City Council may provide for other appropriate methods of collection by resolutions of this City Council.
In addition, the provisions of Section 53356.1 of the Act shall apply to delinquent special tax payments. The Finance Director of the City is hereby authorized and directed to provide all necessary information to the auditor/tax collector of the County in order to effect proper billing and collection of the special taxes, so that the special taxes shall be included on the secured property tax roll of the County for fiscal year 2026-27 (if applicable) and for each fiscal year thereafter as provided in each applicable Rate and Method.
SECTION 6. Severability. If any section, sub-section, subdivision, paragraph, clause, or phrase in this Ordinance, or any part thereof, is for any reason held to be invalid or unconstitutional, such decision shall not affect the validity of the remaining sections or portions of this Ordinance or any part thereof. The City Council hereby declares that it would have passed each section, sub-section, subdivision, paragraph, sentence, clause, or phrase of this Ordinance, irrespective of the fact that any one or more sections, subsections, subdivisions, paragraphs, sentences, clauses, or phrases may be declared invalid or unconstitutional.
SECTION 7. Publication. The Mayor shall sign this Ordinance, and the City Clerk shall cause it to be published at least once in a newspaper of general circulation published and circulated in the City within fifteen (15) days after its passage.
Ordinance No. 2026-XXX
Station East CFD Ordinance
INTRODUCED by the City Council of the City of Union City at a regular meeting on July 14, 2026, PASSED, APPROVED, AND ADOPTED at a regular meeting held on July 28, 2026, by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
APPROVED:
GARY SINGH
Mayor
ATTESTED: APPROVED AS TO FORM:
THAI NAM N. PHAM
City Clerk
KRISTOPHER J. KOKOTAYLO
City Attorney