Attachment A
Resolution No. 26-072
RESOLUTION NO. 26-072 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF VICTORVILLE, CALIFORNIA, ACTING AS THE LEGISLATIVE BODY FOR THE CITY OF VICTORVILLE COMMUNITY FACILITIES DISTRICT (CFD) NO. 2024-01 (MUNICIPAL SERVICES), ACCEPTING THE UNANIMOUS APPROVAL OF TGC VICTORVILLE, LLC TO ANNEX CERTAIN REAL PROPERTY TO CFD NO. 2024-01; DECLARING INTENTION TO ANNEX SAID REAL PROPERTY; DETERMINING THAT THE PROPOSED ANNEXATION AREA BE ADDED TO CFD NO. 2024-01; ADOPTING THE PROPOSED ANNEXATION AREA MAP; AND AUTHORIZING THE TAKING OF OTHER ACTIONS IN CONNECTION THEREWITH (ANNEXATION NO. 5 TAX ZONE 6) WHEREAS, on October 15, 2024, the City Council of the City of Victorville (the City Council) adopted Resolution No. 24-092 (the Resolution of Intention) declaring its intention to establish Community Facilities District No. 2024-01 of the City of Victorville (Municipal Services) (the District" or CFD No. 2024-01") pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5 of Part 1 of Division 2 of Title 5 of the California Government Code (the "Act"); and WHEREAS, as set forth in the Resolution of Intention, the District was established for the purpose of levying special taxes on parcels of taxable property therein for the purpose of providing certain services as described therein and herein (the "Services"), which are necessary to meet increased demands placed upon the City of Victorville (the "City") as a result of the development of said real property; and WHEREAS, to permit landowners to efficiently annex developing parcels to the District and as set forth in Section 53339.3 of the Act, said Resolution of Intention further proposed to designate the remainder of the property outside of the District, but within the boundaries of the City, as territory proposed for future annexation into the District (the Future Annexation Area) with the condition that a parcel or parcels within such Future Annexation Area could be annexed and subjected to the special taxes of CFD No. 2024-01 only with the unanimous approval of the owner or owners of such parcel or parcels at the time of annexation, each a Unanimous Approval, or in compliance with other procedures established by the Act; and WHEREAS, after a duly noticed public hearing, the City Council adopted Resolution No. 24-102 (the Resolution of Formation) establishing the formation of CFD No. 2024-01,designating the Future Annexation Area, and calling a special election to authorize: (i) the levy ofspecial taxes pursuant to the Rate and Method of Apportionment of the special tax attached tosaid resolution, and (ii) the establishment of an appropriations limit for CFD No. 2024-01; andWHEREAS, under the provisions of said Resolution of Formation, the propositions of the levy of the special taxes and the establishment of the appropriations limit were submitted to the qualified electors of CFD No. 2024-01 as required by the provisions of the Act, and on December 17, 2024, the City Council adopted Resolution No. 24-103 declaring the results of the special election and finding that more than two-thirds of the votes cast at the election were in favor of the propositions and the propositions carried; and WHEREAS, Section 53340(a) of the Act provides that: (i) after a community facilities district has been created and authorized to levy specified special taxes, the legislative body may, by ordinance, levy the special taxes at the rate and apportion them in the manner specified in the resolution of formation for the community facilities district; and (ii) after creation of a community facilities district that includes a future annexation area, the legislative body may, by ordinance, provide for the levy of special taxes on parcels that will be annexed to the community facilities district at the rate or rates to be approved unanimously by the owner or owners of each parcel or parcels to be annexed to the community facilities district and for apportionment and collection of the special taxes in the manner specified in the resolution of formation; and WHEREAS, by adopting Ordinance No. 2453 on January 21, 2025 (the Special Tax Ordinance), the City Council authorized the levy of special taxes within CFD No. 2024-01 in accordance with the Rate and Method and on any parcels in the Future Annexation Area, but only at the time of annexation and only with property owner Unanimous Approval, pursuant to the Act; and
WHEREAS, on December 30, 2024, a notice of special tax lien was recorded with the Office of the County Recorder of the County of San Bernardino, as Document No. 2024-0311312 (the Notice of Special Tax Lien ), thereby giving notice that the lien to secure payment of the special taxes was imposed on the land in CFD No. 2024-01; and WHEREAS, TGC VICTORVILLE, LLC is the owner of the real property described in Exhibit A attached hereto and by this reference made a part hereof (the "Proposed Annexation Area"), which is located within the Future Annexation Area of CFD No. 2024-01; and WHEREAS, the City Council has received a petition from TGC VICTORVILLE, LLC, attached hereto as Exhibit B and by this reference made a part hereof, constituting its Unanimous Approval and vote in favor of annexing the Proposed Annexation Area to CFD No. 2024-01; its agreement to the annual levy of the Special Taxes on the Proposed Annexation Area according to the Rate and Method attached as Exhibit B to said petition; and its approval of the appropriations limit for CFD No. 2024-01; and
WHEREAS, Section 53329.6 of the Act provides that any Unanimous Approval constitutes the vote of the qualified elector in favor of the matters addressed in the Unanimous Approval for purposes of the California Constitution, including, but not limited to, Articles XIII A and XIII C; and WHEREAS, the City Council, acting as the legislative body of CFD No. 2024-01, is authorized by Article 3.5 of the Act to annex territory to the District by complying with the procedures in said Article 3.5 of the Act and as set forth in the Resolution of Formation and the Special Tax Ordinance; and
WHEREAS, the City Council desires to accept the Unanimous Approval of TGC VICTORVILLE, LLC; annex the Proposed Annexation Area (Annexation No. -Tax ZONE 6) to CFD No. 2024-01; and direct the taking of certain other actions in connection therewith.
NOW, THEREFORE, THE CITY COUNCI L OF THE CITY OF VICTORVILLE DOES HEREBY RESOLVE, DETERMINE, AND ORDER AS FOLLOWS:
SECTION 1 Recitals. The above Recital s are true and correct and are incorporated and made a part of Resolution by this reference, including an y definitions contained therein.
SECTION 2. Intention; Annexation; Findings. Having received the Unanimous Approval petition of TGC VICTORVILLE, LLC to annex the Proposed Annexation Area to CFD No. 2024- 01, the City Council hereby declares its intention to proceed with such annexation under the Act and accepts the Unanimous Approval of TGC VICTORVILLE, LLC attached hereto as Exhibit B. The City Council determines that the public convenience and necessity require that such Proposed Annexation Area be annexed to the District and finds and determines that the Proposed Annexation Area is hereby added to and made a part of CFD No. 2024-01 with full legal effect. SECTION 3. Name of the Community Facilities District. The name of the existing District is Community Facilities District No. 2024-01 of the City of Victorville (Municipal Services), County of San Bernardino, State of California. SECTION 4. Description of Territory Proposed To Be Annexed; Annexation Map. The boundary of the territory which is included in the existing District is described on the map of CFD No. 2024-01 recorded on October 31, 2024 in Book 92 of Maps of Assessment and Community Facilities Districts, page 12, as Document No. 2024-0260281 of the official records of the County of San Bernardino. The Proposed Annexation Area is included within the boundaries within which property may annex to CFD No. 2024-01, which is more particularly described and shown on that certain map entitled "Boundaries - Future Annexation Area, Community Facilities District No. 2024-01 (Municipal Services), City of Victorville, County of San Bernardino, State of California," recorded on October 31, 2024 in Book 92 of Maps of Assessment and Community Facilities Districts, pages 11, as Instrument No. 2024-0260280 of the official records of the County of San Bernardino. The Proposed Annexation Area to CFD No. 2024-01 is legally described in Exhibit A attached hereto and by this reference made a part hereof, and is also shown and described on the map thereof entitled "Proposed Boundaries Annexation Map NO. 5, Community Facilities District No. 2024-01 (Municipal Services), Tax ZONE 6, City of Victorville, County of San Bernardino, State of California" (the "Annexation Map") attached hereto as Exhibit C and by this reference made a part hereof. SECTION 5. Types of Services; Plan for Providing Services. The Services to be provided and financed by the District consist of services permitted under the Act and described in Exhibit A to the Resolution of Formation, including, without limitation: operations, maintenance of lighting of parks, parkways, sidewalks, signage, landscaping in public areas, easements or right of way and open space; flood and storm protection services; the operation of storm drainage systems; maintenance of streets and roadways, traffic signals and street lighting; graffiti and debris removal from public improvements; public safety services including police, fire protection, fire suppression and code enforcement; operation of library and recreation programs; operation of future museums and cultural facilities; and 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 City. In addition to payment of the cost and expense of the forgoing Services, proceeds of the special taxes may be expended to pay Administrative Expenses and to establish an operating reserve for the costs of Services as determined by the District Administrator. CFD No. 2024-01 shall also finance costs associated with the determination of the amount of and the levy and collection of special taxes which are levied to provide such services and costs otherwise incurred in order to carry out its authorized purposes. The Services described above shall be provided, as needed, throughout CFD No. 2024-01 and the Proposed Annexation Area for the benefit of all owners of property and residents of CFD No. 2024-01 and the Proposed Annexation Area, and any other territory annexed thereto. All owners of taxable parcels of property within CFD No. 2024-01 and the Proposed Annexation Area shall pay special taxes to finance the annual cost of providing such services in accordance with the Rate and Method of Apportionment attached hereto as Exhibit D and by this reference made a part hereof.
SECTION 6. Special Taxes. Except where funds are otherwise available, special taxes sufficient to pay the costs of the Services described in Section 5 above and the annual administrative expenses of the District in determining, apportioning, levying and collecting such special taxes, shall be annually levied within the Proposed Annexation Area. Pursuant to Section 53340 of the Act, the special taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall be subject to the same penalties and the same procedure, sale, and lien priority in case of delinquency as is provided for ad valorem taxes. However, under no circumstances shall the special tax levied against any parcel subject to the levy of the special taxes be increased as a consequence of delinquency or default by the owner of any other parcel or parcels within the District by more than ten percent (10%). The rates and method of apportionment of said special taxes shall be as set forth in Exhibit D. SECTION 7. Adoption of Annexation Map. Pursuant to Section 3110.5 of the California Streets and Highways Code, the City Council adopts the Annexation Map as the map of the Proposed Annexation Area to CFD No. 2024-01 (Annexation No. 5). Pursuant to Section 3111 of said Code, the Clerk of the City (the "City Clerk") shall file the original of the Annexation Map in her office and shall file a copy of the Annexation Map with the County Recorder of the County of San Bernardino no later than 15 days following the adoption of this Resolution. SECTION 8. Amendment to Notice of Special Tax Lien. The City Clerk or his/her is designee is hereby directed to record an amendment to the Notice of Special Tax Lien with the County Recorder of the County of San Bernardino in accordance with the provisions of Section 3117.5 of the California Streets and Highways Code within fifteen (15) days of the adoption of this Resolution. SECTION 9. This Resolution shall be effective upon its adoption. SECTION 10. 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 A
Assessors Parcel No(s):
3093-141-05-0000
PROPOSED ANNEXATION AREA
ANNEXATION NO. 5
Exhibit B TGC VICTORVILLE, LLC Petition/Unanimous Consent
CITY CL.ERK Nonce OF FIUNG:
FILED IN THE OFFICE OF THE OTY CLERK :)F
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DAY Of _____ 20_.
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EXHIBIT C
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RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX FOR
COMMUNITY FACILITIES DISTRICT NO. 2024-01 (MUNICIPAL SERVICES)
OF THE CITY OF VICTORVILLE
The following sets forth the Rate and Method of Apportionment for the levy and collection of Special Tax A and Special Tax B of Community Facilities District No. 2024-01 (Municipal Services) of the City of Victorville (“CFD No. 2024-01”). A Special Tax A and Special Tax B shall be levied on and collected in CFD No. 2024-01 each Fiscal Year, in an amount determined through the application of the Rate and Method of Apportionment described below. All real property within CFD No. 2024-01, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent, and in the manner herein provided.
A. DEFINITIONS
“Accessory Dwelling Unit” or “ADU” means an attached or a detached residential dwelling unit that provides complete independent living facilities for one or more persons and is located on a lot with a proposed or existing primary residence pursuant to California Government Code Section 65852 et seq. “Acre” or “Acreage” means the land area of an Assessor’s Parcel as shown on any Assessor’s Parcel Map, or if the land area is not shown on the Assessor’s Parcel Map, the land area as shown on the applicable Final Map, or if the area is not shown on the applicable Final Map, the land area shall be calculated by the Administrator.
“Act” means the Mello-Roos Community Facilities Act of 1982 as amended, being Chapter 2.5 of Part 1, Division 2 of Title 5 of the Government Code of the State of California. “Administrative Expenses” means the actual or reasonably estimated costs directly related to the formation, annexation, and administration of CFD No. 2024-01 including, but not limited to: the costs of computing Special Tax A and Special Tax B and preparing the annual collection schedules (whether by the City or designee thereof or both) for Special Tax A and Special Tax B; the costs to the City, CFD No. 2024-01, or any designee thereof associated with fulfilling the CFD No. 2024-01 disclosure requirements; the costs associated with responding to public inquiries regarding Special Tax A and Special Tax B; the costs of the City, CFD No. 2024-01 or any designee thereof related to an appeal of Special Tax A or Special Tax B; and the City's annual administration fees including payment of a proportional share of salaries and benefits of any City employees and City overhead whose duties are related to the administration and third party expenses. Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 2024-01 for any other administrative purposes of CFD No. 2024-01, including attorney's fees and other costs related to commencing and pursuing to completion any foreclosure of delinquent Special Taxes. “Administrator” means the City Manager of the City of Victorville, or his or her designee. “Annual Special Tax A” means for each Assessor’s Parcel, the Special Tax A actually levied in a given Fiscal Year.
“Annual Special Tax B” means for each Assessor’s Parcel, the Special Tax B actually levied in a given Fiscal Year.
“Approved Property” means all Assessor’s Parcels of Taxable Property: (i) that are included in a Final Map that was recorded prior to the January 1st of preceding the Fiscal Year in which Special Tax A or Exhibit D
Special Tax B is being levied, and (ii) that have not been issued a Building Permit on or before June 1st preceding the Fiscal Year in which the Special Taxes are to be levied. “Assessor’s Parcel” means a lot or parcel of land that is identifiable by an Assessor’s Parcel Number by the County Assessor of the County of San Bernardino. “Assessor’s Parcel Map” means an official map of the Assessor of the County designating parcels by Assessor’s Parcel Number.
“Assessor’s Parcel Number” means that identification number assigned to a parcel by the County Assessor of the County.
“Boundary Map” means a recorded map of the CFD No. 2024-01 which indicates the boundaries of CFD No. 2024-01.
“Building Permit” means the first legal document issued by the City giving official permission for new construction. For purposes of this definition, “Building Permit” may or may not include any subsequent building permits issued or changed after the first issuance, as determined by the Administrator.
“Building Square Footage” or “BSF” means the floor area square footage reflected on the original construction Building Permit issued for construction of a building of Non-Residential Property and any Building Square Footage subsequently added to a building of such Taxable Property after issuance of a Building Permit for expansion or renovation of such building. “Calendar Year” means the period commencing January 1 of any year and ending the following December 31.
“CFD” or “CFD No. 2024-01” means the City of Victorville Community Facilities District No. 2024-01 (Municipal Services).
“City” means the City of Victorville, California.
“City Council” means the City Council of the City, acting as the legislative body of CFD No. 2024-01, or its designee.
“Commercial Property” means all Assessor’s Parcels of Non-Residential Property for which a Building Permit(s) has been issued by the City which is primarily used for, but not limited to: retail commercial, service commercial, and office commercial activities, as well as large-scale planned shopping districts serving the local and regional area and population, “big box” retailers, motels/hotels, and public assembly uses, or for any other uses that are consistent with commercial land use designation as determined by the City or Administrator.
“Consumer Price Index” or “CPI” means the index published monthly by the U.S. Department of Labor, Bureau of Labor Statistics for all urban consumers in the Riverside-San Bernardino-Ontario area. In the event this index ceases to be published, the Consumer Price Index shall be another index as determined by the Administrator that is reasonably comparable to the Consumer Price Index for the Riverside-San Bernardino-Ontario area.
“County” means the County of San Bernardino, California.
“Developed Property” means all Assessor’s Parcels of Taxable Property that: (i) are included in a Final Map that was recorded prior to January 1st preceding the Fiscal Year in which the Special Taxes are to be levied, and (ii) for which a Building Permit for new construction has been issued on or prior to June 1st preceding the Fiscal Year in which Special Tax A or Special Tax B is being levied. “Exempt Property” means all Assessors’ Parcels designated as being exempt from Special Tax A or Special Tax B as provided for in Section K.
“Final Map” means a subdivision of property by recordation of a final map, parcel map, or lot line adjustment, pursuant to the Subdivision Map Act (California Government Code Section 66410 et seq.) or recordation of a condominium plan pursuant to California Civil Code 4285 that creates individual lots that do not need, and are not expected, to be further subdivided prior to the issue of a Building Permit.
“Fiscal Year” means the period from and including July 1 st of any year to and including the following June 30th.
“Heavy Industrial Property” means an Assessor’s Parcel of Non-Residential Property for which a Building Permit(s) has been issued for intense industrial activities, such as manufacturing, materials processing, and any related industrial activities that generate significant impacts such as excessive noise, dust, and other nuisances or for any other uses that are consistent with heavy industrial use designation as determined by the City or Administrator. “Land Use Category” or “LUC” means any of the categories contained in Section B hereof to which an Assessor’s Parcel is assigned consistent with the land use approvals that have been received or proposed for the Assessor’s Parcel as of June 1 st preceding the Fiscal Year in which Special Tax A or Special Tax B is being levied.
“Light Industrial Property” means an Assessor’s Parcel of Non-Residential Property for which a Building Permit(s) has been issued for industrial, service-commercial, and related uses including warehousing/distribution, research and development, assembly and light manufacturing, repair facilities, and supporting retail uses either located in industrial and/or business parks or in mixed industrial/business park use areas or for any other uses that are consistent with light industrial use designation as determined by the City or Administrator. The main feature of industrial activities in this category is that they do not require any significant site or structure requirements that are so specialized that would limit future use of the structures and/or site by another industrial activity. “Maintenance Services” means the services permitted under the Act and the formation proceedings with respect to CFD No. 2024-01 including, but not limited to, maintenance of parks, parkways, park lighting, sidewalks, signage, landscaping in public areas, easements or right of way and open space, flood and storm protection services, the operation of storm drainage systems, maintenance of streets and roadways, traffic signals and street lighting, graffiti and debris removal from public improvements contained within the boundaries of CFD No. 2024-01 and the City. “Maximum Special Tax A” means for each Assessor’s Parcel of Taxable Property, the maximum Special Tax A, determined in accordance with Section C that can be levied in any given Fiscal Year on such Assessor’s Parcel.
“Maximum Special Tax B” means for each Assessor’s Parcel of Taxable Property, the maximum amount of Special Tax B, determined in accordance with Section F that can be levied in any given Fiscal Year on such Assessor’s Parcel.
“Multifamily Residential Property” means any Assessor’s Parcel of Residential Property that consists of a building or buildings comprised of attached Residential Units available for rental, but not for purchase, by the general public and under common management. “Mixed-Use 1 Property” means all Assessor’s Parcels of Residential or Non-Residential Property for which a Building Permit(s) has been issued by the City which is primarily used for, but not limited to:
mixed use, stand-alone commercial, and stand-alone residential with a density of 1 to 15 dwelling units per acre for residential and a FAR of 0.5 for non-residential, or for any other uses that are consistent with a Mixed-Use 1 land use designation as determined by the City or Administrator. “Mixed-Use 2 Property” means all Assessor’s Parcels of Residential or Non-Residential Property for which a Building Permit(s) has been issued by the City which is primarily used for, but not limited to:
mixed use, stand-alone commercial, and stand-alone residential with a density of 15.1 to 30 dwelling units per acre for residential and a FAR of 1.0 for non-residential, or for any other uses that are consistent with a Mixed-Use 2 land use designation as determined by the City or Administrator. “Non-Residential Property” means all Assessor's Parcels of Taxable Property for which a Building Permit(s) was issued for a non-residential use. The Administrator shall make the determination if an Assessor’s Parcel is Non-Residential Property.
“Other Non-Residential Property” means an Assessor’s Parcel of Non-Residential Property that is not classified as Commercial Property, Mixed-Use 1 Property, Mixed-Use 2 Property, Public Institution Property, Light Industrial Property or Heavy Industrial Property. “Proportionately” means for Taxable Property that is: (i) Developed Property, that the ratio of the actual Special Tax A or Special Tax B levy to the Maximum Special Tax A or Maximum Special Tax B is the same for all Parcels of Developed Property, (ii) Approved Property, that the ratio of the actual Special Tax A or Special Tax B levy to the Maximum Special Tax A or Maximum Special Tax B is the same for all Parcels of Approved Property, and (iii) Undeveloped Property that the ratio of the actual Special Tax Levy A or Special Tax Levy B per acre to the Maximum Special Tax A or Maximum Special Tax B per acre is the same for all Parcels of Undeveloped Property. “Public Institution Property” means all Assessor’s Parcels of Residential or Non-Residential Property for which a Building Permit(s) has been issued by the City which is primarily used for, but not limited to: land uses and activities that are predominately used for public purposes or owned or operated by a public entity. Activities within this category include City and County buildings, public and private schools, colleges, and public utilities and city yards, or for any other uses that are consistent with a Public Institution Property land use designation as determined by the City or Administrator. “Public Safety Services" means the services permitted under the Act including, without limitation, police and fire protection, ambulance and paramedic services, and code enforcement provided within the boundaries of CFD No. 2024-01 and the City.
“Residential Property” means all Assessor’s Parcels of Taxable Property upon which completed Residential Units have been constructed or for which Building Permits have been or may be issued for purposes of constructing one or more Residential Units. “Residential Unit” or "R/U" means a residential unit that is used or intended to be used as a domicile by one or more persons, excluding Accessory Dwelling Units, as determined by the Administrator.
“Single Family Residential Property” means any residential property that consists of a building comprised of attached or detached residential units available for purchase or rent by the general public.
"Special Tax(es)" means, individually and collectively, Special Tax A and Special Tax B authorized to be levied within CFD No. 2024-01 pursuant to the Act to fund the Special Tax A Requirement and the Special Tax B Requirement.
“Special Tax A” means the special tax authorized to be levied on Taxable Property within CFD No. 2024-01 pursuant to the Act to fund the Special Tax A Requirement. “Special Tax B” means the special tax authorized to be levied on Taxable Property within CFD No. 2024-01 pursuant to the Act to fund the Special Tax B Requirement. "Special Tax A Requirement" means the amount to be collected in any Fiscal Year to pay for certain costs as required to meet the needs of CFD No. 2024-01 for Public Safety Services in both the current Fiscal Year and the next Fiscal Year. The costs to be covered shall be the (i) direct costs for Public Safety Services, (ii) amount necessary to fund an operating reserve for the costs of Public Safety Services as determined by the Administrator, and (iii) Administrative Expenses (apportioned between Special Tax A, and Special Tax B), less (iv) a credit in an amount equal to the Operating Fund Balance for Public Safety Services. Under no circumstances shall the Special Tax A Requirement include funds for Bonds.
"Special Tax B Requirement" means the amount to be collected in any Fiscal Year to pay for certain costs as required to meet the needs of CFD No. 2024-01 for Maintenance Services in both the current Fiscal Year and the next Fiscal Year. The costs to be covered shall be the (i) direct costs for Maintenance Services, (ii) amount necessary to fund an operating reserve for the costs of Maintenance Services as determined by the Administrator, and (iii) Administrative Expenses (apportioned between Special Tax A, and Special Tax B), less (iv) a credit in an amount equal to the Operating Fund Balance for Maintenance Services. Under no circumstances shall the Special Tax B Requirement include funds for Bonds.
"Taxable Property" means all Assessor’s Parcels within CFD No. 2024-01, which are not Exempt Property.
“Taxable Unit” means a Residential Unit, Building Square Footage, or an Acre. "Tax Zone" means a mutually exclusive geographic area, within which particular Special Tax B rates may be levied pursuant to this Rate and Method of Apportionment of Special Tax B. Appendix A identifies the Tax Zone in CFD No. 2024-01 at formation; additional Tax Zones may be created when property is annexed into the CFD.
"Tax Zone 1" means the specific geographic area identified on the CFD Boundary Map as Tax Zone 1. “Tax Zone 2” means the specific geographic area identified on the CFD Boundary Map as Tax Zone 2. “Tax Zone 4” means the specific geographic area identified on the CFD Boundary Map as Tax Zone 4. “Tax Zone 6” means the specific geographic area identified on the CFD Boundary Map as Tax Zone 6. "Tract(s)" means an area of land within a subdivision identified by a particular tract number on a Final Map approved for the subdivision.
“Undeveloped Property” means, for each Fiscal Year, all Taxable Property not classified as Developed Property or Approved Property.
B. ASSIGNMENT TO LAND USE CATEGORIES
Each Fiscal Year, beginning with Fiscal Year 2025-26, each Assessor’s Parcel within CFD No. 2024-01 shall be classified as Taxable Property or Exempt Property. In addition, each Assessor’s Parcel of Taxable Property shall be further classified as Developed Property, Approved Property, or Undeveloped Property. In addition, each Assessor’s Parcel of Developed Property shall further be classified as Single Family Residential Property, Multifamily Residential Property, Commercial Property, Mixed-Use 1 Property, Mixed-Use 2 Property, Public Institution Property, Light Industrial Property, Heavy Industrial Property or Other Non-Residential Property.
C. MAXIMUM SPECIAL TAX A
a. Developed Property
(i) Maximum Special Tax A
The Maximum Special Tax A for each Assessor’s Parcel of Developed Property for each Land Use Type is shown in Table 1 below:
TABLE 1
MAXIMUM SPECIAL TAX A RATES
DEVELOPED PROPERTY
Land Use Category Rate
Single Family Residential Property $525.35 per Taxable Unit Multifamily Residential Property $394.00 per Taxable Unit Commercial Property $0.058 per BSF
Mixed-Use 1 Property $0.049 per BSF
Mixed-Use 2 Property $0.040 per BSF
Public Institution Property $0.012 per BSF
Light Industrial Property $0.029 per BSF
Heavy Industrial Property $0.012 per BSF
Other Non-Residential Property $0.042 per BSF
(ii) On each July 1, commencing July 1, 2026, the Maximum Special Tax A for Developed Property for the prior Fiscal Year shall be adjusted by the greater of (i) an amount equal to the percentage change in the Consumer Price Index for the Calendar Year ending in December of the prior Fiscal Year or (ii) five percent (5%). b. Multiple Land Use Categories
In some instances, an Assessor’s Parcel of Developed Property may contain more than one Land Use Category. The Maximum Special Tax that can be levied on an Assessor’s Parcel shall be the sum of the Maximum Special Taxes that can be levied for each Land Use Types located on that Assessor’s Parcel. c. Approved Property
No Special Tax A shall be levied on Approved Property.
d. Undeveloped Property
No Special Tax A shall be levied on Undeveloped Property.
D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX A
Commencing with Fiscal Year 2025-26 and for each following Fiscal Year, the City shall levy Special Tax A at up to 100% of the applicable Maximum Special Tax A, Proportionately on each Assessor’s Parcel of Developed Property until the amount of Special Tax A equals the Special Tax A Requirement.
E. PREPAYMENT OF SPECIAL TAX A
Special Tax A cannot be prepaid.
F. MAXIMUM SPECIAL TAX B
For purposes of determining the applicable Maximum Special Tax B for Assessor’s Parcels of Developed Property and Approved Property which are classified as Residential Property, all such Assessor’s Parcels shall be assigned the number of Residential Unit(s) constructed or to be constructed thereon as specified in or shown on the Building Permit(s) issued or Final Map as determined by the Administrator. For Parcels of Undeveloped Property zoned for development of single family attached or multifamily units, the number of Residential Units shall be determined by referencing the condominium plan, apartment plan, site plan or other development plan, or by assigning the maximum allowable units permitted based on the underlying zoning for the Parcel. Once a single family attached or multifamily building or buildings have been built on an Assessor's Parcel, the Administrator shall determine the actual number of Residential Units contained within the building or buildings, and the Special Tax B levied against the Parcel in the next Fiscal Year shall be calculated by multiplying the actual number of Residential Units by the Maximum Special Tax B per Residential Unit identified for the Tract in Table 2 below or as included in Appendix A as each Annexation occurs.
For purposes of determining the applicable Maximum Special Tax B for Assessor’s Parcels of Developed Property and Approved Property which are classified as Non-Residential Property, all such Assessor’s Parcels shall be assigned the number of Building Square Footage or Acres as shown on the Final Map as determined by the Administrator. Once the Administrator determines the actual number of Building Square Footage or Acres for the Assessor’s Parcel, the Special Tax B levied against the Parcel in the next Fiscal Year shall be calculated by multiplying the number of Building Square Footage or Acres by the Maximum Special Tax B per Taxable Unit identified for the Tax Zone in Table 2 below or as included in Appendix A as each Annexation occurs. a. Developed Property
(i) Maximum Special Tax B
The Maximum Special Tax B for each Assessor’s Parcel of Developed Property is shown in Table 2 and shall be specific to each Tax Zone within the CFD. When additional property is annexed into CFD No. 2024-01, the rate and method adopted for the annexed property shall reflect the Maximum Special Tax B for the Tax Zones annexed and included in Appendix A.
The Maximum Special Tax for Fiscal Year 2025-2026 within Tax Zone 1 is identified in Table 2 below:
TABLE 2
MAXIMUM SPECIAL TAX B RATES
DEVELOPED PROPERTY
Tax
Zone Tract Land Use Category
Taxable
Unit
Maximum
Special Tax B
1 14525 Single Family Residential Property R/U $165.47
1 14525 Multifamily Residential Property R/U $165.47
1 14525 Non-Residential Property Acre $1,311.46
(ii) Increase in the Maximum Special Tax
On each July 1, commencing on July 1, 2026, the Maximum Special Tax B for Developed Property for the prior Fiscal Year shall be adjusted by the greater of (i) an amount equal to the percentage change in the Consumer Price Index for the Calendar Year ending in December for the prior Fiscal Year or (ii) five percent (5%).
(iii) Multiple Land Use Categories
In some instances, an Assessor's Parcel of Developed Property may contain more than one Land Use Category. The Maximum Special Tax B that can be levied on an Assessor's Parcel shall be the sum of the Maximum Special Tax B that can be levied for each Land Use Category located on that Assessor's Parcel. For an Assessor's Parcel that contains more than one land use, the Acreage of such Assessor's Parcel shall be allocated to each type of property based on the amount of Acreage designated for each land use as determined by reference to the site plan approved for such Assessor's Parcel. The Administrator's allocation to each type of property shall be final.
b. Approved Property
The Maximum Special Tax B for each Assessor’s Parcel of Approved Property shown in Table 3 shall be specific to each Tax Zone within the CFD. When additional property is annexed into CFD No. 2024-01, the rate and method adopted for the annexed property shall reflect the Maximum Special Tax B for the Tax Zone annexed and included in Appendix A. The Maximum Special Tax B for Fiscal Year 2025-2026 within the Tax Zone is identified in Table 3 below:
TABLE 3
MAXIMUM SPECIAL B TAX RATES
APPROVED PROPERTY
Tax
Zone Tract Land Use Category
Taxable
Unit
Maximum
Special Tax B
1 14525 Single Family Residential Property R/U $165.47
1 14525 Multifamily Residential Property R/U $165.47
1 14525 Non-Residential Property Acre $1,311.46
(i) On each July 1, commencing on July 1, 2026 the Maximum Special Tax B for Approved Property for the prior Fiscal Year shall be adjusted by the greater of (i) an amount equal to the percentage change in the Consumer Price Index for the Calendar Year ending in December for the prior Fiscal Year or (ii) five percent (5%). c. Undeveloped Property
The Maximum Special Tax B for each Assessor’s Parcel of Undeveloped Property shown in Table 4 shall be specific to each Tax Zone within the CFD. When additional property is annexed into CFD No. 2024-01, the rate and method adopted for the annexed property shall reflect the Maximum Special Tax B for the Tax Zone annexed and included in Appendix A. The Maximum Special Tax B for Fiscal Year 2025-2026 within the Tax Zone is identified in Table 4 below:
TABLE 4
MAXIMUM SPECIAL TAX B RATES
UNDEVELOPED PROPERTY
Tax Zone Tracts Taxable Unit Maximum Special Tax B
1 14525 Acre $1,311.46
(i) On each July 1, commencing on July 1, 2026 the Maximum Special Tax B for Undeveloped Property for the prior Fiscal Year shall be adjusted by the greater of (i) an amount equal to the percentage change in the Consumer Price Index for the Calendar Year ending in December for the prior Fiscal Year or (ii) five percent (5%).
G. METHOD OF APPORTIONMENT OF SPECIAL TAX B
Commencing with Fiscal Year 2025-26 and for each following Fiscal Year, the City Council shall determine the Special Tax B Requirement and shall levy the Special Tax B on all Assessor’s Parcels of Taxable Property until the aggregate amount of Special Tax B equals the Special Tax B Requirement.
The Special Tax B shall be levied for each Fiscal Year as follows:
First: The Special Tax B shall be levied Proportionately on all Assessor’s Parcels of Developed Property up to 100% of the applicable Maximum Special Tax B to satisfy the Special Tax B Requirement;
Second: If additional moneys are needed to satisfy the Special Tax B Requirement after the first step has been completed, the Special Tax B shall be levied Proportionately on each Parcel of Approved Property at up to 100% of the Maximum Special Tax B for Approved Property; Third: If additional monies are needed to satisfy the Special Tax B Requirement after the first two steps has been completed, the Special Tax B shall be levied Proportionately on all Assessor’s Parcels of Undeveloped Property up to 100% of the Maximum Special Tax B for Undeveloped Property.
H. PREPAYMENT OF SPECIAL TAX B
Special Tax B cannot be prepaid.
I. FUTURE ANNEXATIONS
It is anticipated that additional properties will be annexed to CFD No. 2024-01 from time to time. As each annexation is proposed, an analysis will be prepared to determine the annual cost for providing Maintenance Services. Based on this analysis, the property to be annexed, pursuant to California Government Code section 53339 et seq. will be assigned to the appropriate Maximum Special Tax rate(s) for the Tax Zone when annexed and included in Appendix A.
J. TERMINATION OF SPECIAL TAX A AND SPECIAL TAX B
Special Tax A shall be levied as long as needed to meet the Special Tax A Requirement as determined at the sole discretion of the City Council. Special Tax B shall be levied as long as needed to meet the Special Tax B Requirement as determined at the sole discretion of the City Council.
K. EXEMPTIONS
The City shall classify as Exempt Property within CFD No. 2024-01, any Assessor’s Parcel in any of the following categories; (i) Assessor’s Parcels which are owned by, irrevocably offered for dedication, encumbered by or restricted in use by any public entity; (ii) Assessor’s Parcels with public or utility easements making impractical their utilization for other than the purposes set forth in the easement; (iii) Assessor’s Parcels which are privately owned but are encumbered by or restricted solely for public uses; or (iv) any Assessor’s Parcel which is in use in the performance of a public function as determined by the Administrator.
L. APPEALS
Any property owner claiming that the amount or application of the Special Tax A or the Special Tax B are not correct may file a written notice of appeal with the City not later than twelve months after having paid the first installment of the Special Tax A or Special Tax B that is disputed. A representative(s) of CFD No. 2024-01 shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax A or the Special Tax B, and rule on the appeal. If the representative’s decision requires that the Special Tax A or Special Tax B for an Assessor’s Parcel be modified or changed in favor of the property owner, a cash refund shall not be made, but an adjustment shall be made to the Special Tax A or Special Tax B on that Assessor’s Parcel in subsequent Fiscal Year(s).
M. MANNER OF COLLECTION
The Special Tax A or Special Tax B shall be collected in the same manner and at the same time as ordinary ad valorem property taxes, provided, however, that CFD No. 2024-01 may collect the Special Tax A or Special Tax B at a different time or in a different manner if necessary to meet its financial obligations.
APPENDIX A
CITY OF VICTORVILLE
COMMUNITY FACILITIES DISTRICT NO. 2024-01 (MUNICIPAL SERVICES)
MAXIMUM SPECIAL TAX B ASSIGNED TO EACH TAX ZONE OF DEVELOPED PROPERTY Tax
Zone
Year
Included Tract
Land Use
Category
Taxable
Unit
Maximum
Special
Tax
1 2025 14525 Single Family Residential R/U $165.47
1 2025 14525 Multifamily Residential Property R/U $165.47 1 2025 14525 Non-Residential Property Acre $1,311.46
2 2025 N/A Non-Residential Property Acre $1,199.51
4 2026 N/A Non-Residential Property Acre $2,236.25
6 2026 N/A Non-Residential Property Acre $4,600.94
MAXIMUM SPECIAL TAX B ASSIGNED TO EACH TAX ZONE OF APPROVED PROPERTY Tax
Zone
Year
Included Tract
Land Use
Category
Taxable
Unit
Maximum
Special
Tax
1 2025 14525 Single Family Residential R/U $165.47
1 2025 14525 Multifamily Residential Property R/U $165.47 1 2025 14525 Non-Residential Property Acre $1,311.46
2 2025 N/A Non-Residential Property Acre $1,199.51
4 2026 N/A Non-Residential Property Acre $2,236.25
6 2026 N/A Non-Residential Property Acre $4,600.94
MAXIMUM SPECIAL TAX B ASSIGNED TO EACH TAX ZONE OF UNDEVELOPED PROPERTY Tax
Zone
Year
Included Tract
Taxable
Unit
Maximum
Special
Tax
1 2025 14525 Acre $1,311.46
2 2025 N/A Acre $1,199.51
4 2026 N/A Acre $2,236.25
6 2026 N/A Acre $4,600.94
ESCALATION OF MAXIMUM SPECIAL TAX B
On each July 1, commencing on July 1, 2026, the Maximum Special Tax B for Developed, Approved and Undeveloped Property for the prior Fiscal Year shall be adjusted by the greater of (i) an amount equal to the percentage change in the Consumer Price Index for the Calendar Year ending in December for the prior Fiscal Year or (ii) five percent (5%).