ATTACHMENT A
RESOLUTION NO. 26-061
RESOLUTION NO. 26-061
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
VICTORVILLE, CALIFORNIA, ACTING IN ITS CAPACITY AS THE
LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2024- 01 (MUNICIPAL SERVICES), ACCEPTING THE ANNUAL CFD REPORT FOR FY 2025 /26 AND AUTHORIZING THE LEVY OF SPECIAL TAX ES IN COMMUNITY FACILITIES DISTRICT NO. 2024-01 FOR FISCAL YEAR 2026/27
WHEREAS, the City Council of the City of Victorville is the legislative body for Community Facilities District No. 2024 -01 (Municipal Services), formed pursuant to the Mello-Roos Community Facilities Act of 1982, as amended (the “Act”); and
WHEREAS, the City Council of the City of Victorville has enacted the necessary ordinances in accordance with Government Code Section 53340 authorizing the levy of special taxes on property located within Community Facilities District No. 2024 -01 (Municipal Services); and
WHEREAS, in accordance with the City’s adopted Council Policy No. CP-24-06 for Community Facilities District No. 2024 -01 (Municipal Services), the City Manager or designee is required each year, prior to June 1, to present to the City Council a n Annual CFD Report (“Report”) identifying the maximum allowable levy amount, the recommended enrolled levy amount, and related administrative information; and
WHEREAS, the City Council has received and reviewed the Annual CFD Report for Fiscal Year 2025-26, prepared in accordance with the Council Policy and the Rate and Method of Apportionment for CFD No. 2024-01, and desires to formally accept said report; and
WHEREAS, the City Council has completed all steps necessary under the Act to levy the special taxes for Fiscal Year 2026-27 within Community Facilities District No. 2024-01 (Municipal Services).
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY
OF VICTORVILLE, ACTING AS THE LEGISLATIVE BODY FOR COMMUNITY FACILITIES DISTRICT NO. 2024-01 (MUNICIPAL SERVICES), AS FOLLOWS:
SECTION 1. RECITALS.
The above recitals are true and correct and are incorporated herein by this reference, including any terms defined therein.
SECTION 2. ACCEPTANCE OF REPORT.
The City Council hereby accepts the Annual CFD Report attached hereto as Exhibit 1 and incorporated into this Resolution by this reference. The Annual CFD Report has been
prepared in accordance with Council Policy No. CP-24-06 for Community Facilities District No. 2024-01 (Municipal Services), including the annual determination of the maximum allowable levy amounts based on the December year-over-year Consumer Price Index or five percent (5%), whichever is greater.
SECTION 3. PROPOSED LEVY.
The Proposed Levy amounts are those set forth in Enrolled Amount section (Page 8) of the Annual CFD Report and are reproduced below for reference. Such Proposed Levy amounts have been determined in accordance with the Rate and Method of Apportionment (“RMA”) for Community Facilities District No. 2024-01 (Municipal Services) (“CFD No. 2024-01”) and the annual adjustment requirements described in the Council Policy.
Tax Zone Project Name Tax Zone A Tax Zone B Total
1 Tract 14525 $0 $0 $0
2 Raising Cane’s $176.55 $1,889.23 $2,065.78
4 Pollo Campero $158.22 $1,291.43 $1,449.65
Total $334.77 $3,180.66 $3,515.43
SECTION 4. LEVY OF SPECIAL TAX.
Pursuant to the provisions of the Mello-Roos Community Facilities District Act of 1982 (the “Act”) and the RMA for CFD No. 2024 -01 (Municipal Services), there is hereby levied a special taxes on all taxable parcels within CFD No. 2024-01 for Fiscal Year 2026-27. The levy amounts shall be those identified for each parcel in the Annual CFD Report accepted by the City Council and shall be transmitted in an electronic format acceptable to the San Bernardino County Auditor-Controller for placement on the County property tax roll.
SECTION 5. FILING OF REPORT WITH COUNTY AUDITOR.
The City Clerk, or designee, shall file with the San Bernardino County Auditor-Controller, in the time and manner required by law and as specified by the County Auditor-Controller, the parcel-level special tax amounts to be levied for Fiscal Year 2026 -27. Upon receipt, the County Auditor-Controller shall enter the special tax amounts against the respective lots and parcels of land as they appear on the most recent County assessment roll.
SECTION 6. COLLECTION OF SPECIAL TAX BY COUNTY TAX COLLECTOR.
The San Bernardino County Tax Collector shall include the amount of the special taxes on the secured property tax bills for the respective lots and parcels of land within Community Facilities District No. 2024-01. The special taxes shall be collected in the same manner and at the same time as ordinary ad valorem property taxes and shall be subject to the same penalties, procedures, and enforcement mechanisms applicable to County -collected property taxes.
SECTION 7. EFFECTIVE DATE.
This Resolution shall take effect immediately upon its adoption.
SECTION 8. CERTIFICATION.
The City Clerk shall certify to the passage and adoption of this Resolution; shall enter the same in the book of original Resolutions of the City; and shall make a minute of passage and adoption thereof in the records of the proceedings of the City Council, in the minutes of the meeting at which this Resolution is passed and adopted.
Exhibit 1
Annual CFD Report
COMMUNITY
FACILITIES
DISTRICT (CFD)
ANNUAL REPORT
2026
ENGINEERING DEPARTMENT & WEBB MUNICIPAL FINANCE
2 TABLE OF CONTENTS
Overview ______________________________________________________ 3 Introduction _____________________________________________________________ 3 History _________________________________________________________________ 3 Municipal Services Tax A and Tax B __________________________________________ 4 Annexations ____________________________________________________ 5 Financials _____________________________________________________ 6 Special Tax A – Public Safety________________________________________________ 6 Special Tax B – Maintenance Services ________________________________________ 7 Enrolled Amounts _______________________________________________ 9 CFD Tax zone map _____________________________________________ 10
3 OVERVIEW
Introduction
The Mello-Roos Act, California Government Code Section 53311 et seq., authorizes the City to establish a CFD to finance certain public services through the levy of a special tax.
The services that can be financed by a CFD under the Mello-Roos Act include the following:
• Police protection services, including, but not limited to, criminal justice (limited to providing services for jails, detention facilities, and juvenile halls). • Public Safety as it relates to code enforcement.
• Fire protection and suppression services, ambulance and paramedic services. • Maintenance and lighting of parks, parkways, streets, roads, and open spaces. • Flood and storm protection services, including, but not limited to, the operation and maintenance of storm drainage systems, plowing and removal of snow, and sandstorm protection systems.
• Services with respect to removal or remedial action for the cleanup of any hazardous substance released or threatened to be released into the environment. • Operation of library and recreation programs.
• Operation of future museums and cultural facilities.
• Maintenance and operation of any real property or other tangible property with an estimated useful life of five or more years that is owned by the local agency or by another local agency (by agreement).
History
On December 17, 2024, the Victorville City Council (Council) adopted Resolution No. 24- 102, requesting formation of a Municipal Service Community Facilities District (CFD) to include Special Tax A for public safety and Special Tax B for maintenance services . Council adopted Ordinance No. 2453 allowing the levy of special taxes for the Community Facilities District No. 2024-01 for Municipal Services. As part of the CFD formation, the Council also approved a city- wide annexable area.
As part of the development process, all projects are now required projects to mitigate their ongoing economic impacts that require the City to provide additional municipal services, either
4 through annexation into a citywide services CFD, or by an alternate, comparable funding mechanism.
Municipal Services Tax A and Tax B
CFD No. 2024-01 Municipal Services Special Taxes will be used to pay for eligible city services including public safety services; street and road maintenance; and the operations, maintenance and lighting of parks, parkways, streets, roads and open space and other authorized services specified in Government Code Section 53313 that the Cit y will provide to this project area.
Special Tax A will be for public safety services and Special Tax B will be for maintenance Services, referenced as the CFD Special Taxes.
Each annexation into the district will operate as its own tax zone. This is due to each tax zone having unique maintenance obligations for purposes of calculating Special Tax B.
5 ANNEXATIONS
The table below outlines each tax zone annexation, annexation date, and short project description. As future annexations occur, the list will continue to grow.
Tax Zone Project Name Annexation Date Status
1 Tract 14525 December 17, 2024 Developing
2 Raising Cane’s November 18, 2025 Built-out
4 Pollo Campero January 20, 2026 Built-out
*Tax Zones are assigned at the time of application; Tax Zone 3 is assigned to a project that has not made it to the annexation stage.
6 FINANCIALS
Pursuant to the formation of CFD 2024-01, the annual maximum special tax rates will be based on the Rate and Method of Apportionment (RMA) with an annual escalator of 5% or Consumer Price Index (CPI) for the calendar year ending in December, whichever is greater. The enrolled amount will be at Council’s discretion. The CPI for the calendar year ending in December 2025 was 3.28%.
Special Tax A – Public Safety
7 Special Tax B – Maintenance Services
8 (1) County enrollment fees are based on those listed in the FY 2025-26 Direct Charge Instructions Packet and include $187.00 per Fund Number and $0.30 per Parcel submitted to the San Bernardino County Auditor-Controller/Treasurer/Tax Collector.
(2) The collectable revenue is the total amount levied less County enrollment fees.
9 ENROLLED AMOUNTS
For the 2026-2027 tax year, staff are recommending applying the 5% escalator to both Special Tax A and Special Tax B. This is due to the rising costs of the sheriff’s contract, public safety costs, labor costs and overall maintenance costs across the Tax Zones.
The table below shows the recommended levy amounts.
Tax Zone Project Name
Proposed FY 26-27
Total Special Tax A1
Proposed FY 26-27
Total Special Tax B
Proposed FY 26-27
Total Special Taxes
1 Tract 14525 $0 $0 $0
2 Raising Cane’s $176.55 $1,889.23 $2,065.78
4 Pollo Campero $158.22 $1,291.43 $1,449.65
Total $334.77 $3,180.66 $3,515.43
1 Slight variance due to rounding.
The enrolled levy amount will result in revenue for Fund 380 – Special Tax A, Public Safety in approximately $ 334.77 and approximately $3,180.66 for Fund 381, Special Tax B, Maintenance Services.
10 CFD TAX ZONE MAP