Item Number: 10
City Council / Board of Directors
Consent Calendar
Meeting of: July 21, 2026
Submitted By:
Asdghik Keyvanian, Finance Director / City Treasurer
Subject:
Presentation of Resolution No. 26-065 – Confirming the Annual Special Tax Amount to be Levied in Community Facilities District (“CFD”) 01-01 for Fiscal Year 2026-2027 (Mello-Roos); and presentation of Resolution No. 26-066 – Confirming the Annual Special Tax Amount to be Levied in Community Facilities District (“CFD”) 07-01 for Fiscal Year 2026-2027 (Mello-Roos)
Recommendation:
That the Honorable City Council adopt Resolution No. 26-065 to confirm the annual special tax to be applied to property taxes of CFD 01-01 affected parcels and adopt Resolution No. 26-066 to confirm the annual special tax to be applied to property taxes of CFD 07-01 affected parcels.
Fiscal Impact:
The annual special tax to be applied to property taxes of CFD 01-01 affected parcels totals $275,251.20 for Fiscal Year 2026-2027. The special tax is recorded in account 6110010-40100 CFD 01-01 Property Tax Revenue when received from the County.
The annual special tax to be applied to property taxes of CFD 07-01 affected parcels totals $198,996.63 for Fiscal Year 2026-2027. The special tax is recorded in account 6120010-40100 CFD 07-01 Property Tax Revenue when received from the County.
The special tax for each district is calculated to cover the annual amount of the bond debt service and all administration expenditures of the CFDs; therefore, there is no cost to the City for the CFDs.
Strategic Plan Goal:
This item aligns with Goal A. Financial Sustainability – foster fiscal health through disciplined long-term planning, cost control, increased revenues, and cost recovery. The 4 7
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annual special tax collected provides the revenue source that is pledged for debt service payments on bond indebtedness and all administration expenditures of the CFDs.
Background:
At their meeting of August 7, 2001, the City Council established the Community Facilities District 01-01 by the adoption of Resolution No. 01-78 for the purpose of incurring bond indebtedness to provide revenue to perform certain works of public improvement in the area known as Eagle Ranch. These projects include street paving and signage, sewer improvements, drainage and other road improvements, and parks and public safety improvements.
Later, at their meeting of June 19, 2007, the City Council established the Community Facilities District 07-01 by the adoption of Resolution No. 07-188 for the purpose of incurring bond indebtedness to provide revenue for public facilities in the western portion of the City of Victorville. Bond proceeds were used for City costs related to eligible development impact fee facilities as approved in the bond documents and in connection with the Fee Credit Agreement dated February 1, 2011, between the City of Victorville and Western Pacific Housing, Inc.
Discussion:
Community Facilities District 01-01 contains 899 parcels and is comprised of approximately 258.50 gross acres located in the southern portion of the City of Victorville.
The APN numbers and property addresses are included as an exhibit to Resolution No. 26-065 for reference (Attachment A). A map is also attached showing the location and boundaries of the District (Attachment B). The establishment of the District included the annual determination of tax levy required to meet the bond obligations and to direct the County Auditor-Controller/Treasurer/Tax Collector to apply the special levy to all parcels within the Community Facilities District. The bonds were issued in the amount of $1,040,000 in 2002 and $3,245,000 in 2005. The bond obligations will continue until September 2032 for the first bond issue and until September 2035 for the second bond issue.
Community Facilities District 07-01 contains 249 parcels and encompasses the area bounded by Topaz Road on the west, Diamond Road on the east, Mojave Drive to the north, and Hook Boulevard to the south. The APN numbers and property addresses are included as an exhibit to Resolution No. 26-066 for reference (Attachment C). A map is also attached showing the location and boundaries of the District (Attachment D). The establishment of the District included the annual determination of the special tax levy required to meet the bond obligations and to direct the County Auditor- Controller/Treasurer/Tax Collector to apply the special levy to all parcels within the Community Facilities District. The bonds were issued in the amount of $2,815,000 in 2012, and the bond obligations will continue until September 2042.
In addition to the assessments required for the bond obligations, the levies include an administrative fee which pays various fees related to the administration of the Districts as well as the consulting services of Willdan Financial Services, which calculates the 4 7
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assessment amounts, applies them to the tax rolls, and administers the work related to the delinquent accounts.
Staff recommends that the Honorable City Council adopt Resolution No. 26-065 to confirm the annual special tax to be applied to property taxes of CFD 01-01 affected parcels and adopt Resolution No. 26-066 to confirm the annual special tax to be applied to property taxes of CFD 07-01 affected parcels.
Staff remains available for any questions City Council may have.
Prepared By:
Alex M. Garcia, Finance Analyst
Attachments: A. Resolution No. 26-065
B. Map of CFD 01-01
C. Resolution No. 26-066
D. Map of CFD 07-01