TABLE 7
MAXIMUM SPECIAL TAX C (CONTINGENT) RATES
UNDEVELOPED PROPERTY
FISCAL YEAR 2025‐2026
Tax Zone Tract Taxable Unit
Maximum Special
Tax C (Contingent)
Original TR 37156 Acre $930
On each July 1, commencing on July 1, 2026 with respect to Tax Zone Original, the Maximum Special Tax C (Contingent) for Undeveloped Property shall increase by i) the percentage increase in the Consumer Price Index for all Urban Consumers for the Riverside‐San Bernardino‐Ontario California Standard Metropolitan Statistical Area since the beginning of the preceding Fiscal Year, not to exceed 6%, or ii) by two percent (2.0%), whichever is greater.
D. METHOD OF APPORTIONMENT OF ANNUAL SPECIAL TAX
1. Special Tax A
Commencing with Fiscal Year 2025‐2026 and for each following Fiscal Year in which Special Tax A is authorized to be levied, the City Council shall determine the Special Tax A Requirement and shall 1062
City of Wildomar 12
Community Facilities District No. 2025‐S (Services)
levy the Special Tax A on all Assessor’s Parcels of Taxable Property until the aggregate amount of Special Tax A equals the Special Tax A Requirement. The Special Tax A shall be levied for each Fiscal Year within each Tax Zone as follows:
First: The Special Tax A shall be levied Proportionately on all Assessor’s Parcels of Developed Property up to 100% of the applicable Maximum Special Tax A to satisfy the Special Tax A Requirement;
Second: If additional moneys are needed to satisfy the Special Tax A Requirement after the first step has been completed, the Special Tax A shall be levied Proportionately on each Parcel of Approved Property at up to 100% of the Maximum Special Tax A for Approved Property;
Third: If additional monies are needed to satisfy the Special Tax A Requirement after the first two steps have been completed, the Special Tax A shall be levied Proportionately on all Assessor’s Parcels of Undeveloped Property up to 100% of the Maximum Special Tax A for Undeveloped Property.
2. Special Tax B
Commencing with Fiscal Year 2025‐2026 and for each following Fiscal Year, the City Council shall determine the Special Tax B Requirement and shall levy the Special Tax B until the aggregate amount of Special Tax B equals the Special Tax B Requirement.
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.
3. Special Tax C (Contingent)
Commencing with the first Fiscal Year in which Special Tax C (Contingent) is authorized to be levied and for each following Fiscal Year, the City Council shall determine the Special Tax C (Contingent) Requirement for each Tax Zone, if any, and shall levy the Special Tax on all Assessor’s Parcels of Taxable Property within such Tax Zone until the aggregate amount of Special Tax C (Contingent) equals the Special Tax C (Contingent) Requirement for such Tax Zone. The Special Tax C (Contingent) shall be levied for each Fiscal Year as follows:
First: The Special Tax C (Contingent) shall be levied Proportionately on all Assessor’s Parcels of Developed Property up to 100% of the applicable Maximum Special Tax C (Contingent) to satisfy the Special Tax C (Contingent) Requirement;
Second: If additional moneys are needed to satisfy the Special Tax C (Contingent) Requirement after the first step has been completed, the Special Tax C (Contingent) shall be levied Proportionately on each Parcel of Approved Property at up to 100% of the Maximum Special Tax C (Contingent) for Approved Property;
Third: If additional monies are needed to satisfy the Special Tax C (Contingent) Requirement after the first two steps have been completed, the Special Tax C (Contingent) shall be levied Proportionately on all Assessor’s Parcels of Undeveloped Property up to 100% of the Maximum Special Tax C (Contingent) for Undeveloped Property.
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Community Facilities District No. 2025‐S (Services)
E. FUTURE ANNEXATIONS
It is anticipated that additional properties will be annexed to CFD No. 2025‐S from time to time. As each annexation is proposed, an analysis will be prepared to determine the annual cost for providing 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 for the Tract or Tracts when annexed.
F. TERM OF SPECIAL TAX
For each Fiscal Year, the Special Taxes shall be levied as long as the Services are being provided.
G. EXEMPTIONS
The City shall classify as Exempt Property within CFD No. 2025‐S, 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. No Special Tax shall be levied on property which, at the time of adoption of the Resolution of Formation for CFD No. 2025‐S, is an Exempt Property.
H. APPEALS
Any property owner claiming that the amount or application of the Special Taxes 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(es) that is disputed. A representative(s) of CFD No. 2025 ‐S 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, and rule on the appeal. If the representative’s decision requires that the Special Tax 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 on that Assessor’s Parcel in the subsequent Fiscal Year(s).
I. MANNER OF COLLECTION
The Special Tax(es) shall be collected in the same manner and at the same time as ordinary ad valorem property taxes, provided, however, that CFD No. 2025‐S may collect the Special Tax at a different time or in a different manner if necessary to meet its financial obligations.
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Community Facilities District No. 2025‐S (Services)
APPENDIX A
CITY OF WILDOMAR
COMMUNITY FACILITIES DISTRICT NO. 2025‐S (SERVICES)
TAX ZONE ORIGINAL
FY 2025‐2026 MAXIMUM SPECIAL TAX RATES
Taxable
Property
Land Use
Category
Taxable
Unit
Maximum
Special Tax A
Maximum
Special Tax B
Maximum
Special Tax C
(Contingent)
Developed Property Single Family Residential RU $520 $668 $88 Approved Property Single Family Residential RU $520 N/A $88 Undeveloped Property N/A Acre $5,494 N/A $930
MAXIMUM SPECIAL TAXES ASSIGNED TO EACH TAX ZONE
FOR DEVELOPED PROPERTY
Tax
Zone
Fiscal
Year
Included Tract
No. of
Taxable
Units LUC
Taxable
Unit
Maximum
Special
Tax A
Maximum
Special
Tax B
Maximum
Special Tax C
(Contingent) Subdivider
Original 2025‐26 TR 37156 163 SFR RU $520 $668 $88 KB Home
ESCALATION OF MAXIMUM SPECIAL TAXES
Maximum Special Tax A ‐ On each July 1, the Maximum Special Tax A for Developed Property, Approved Property and Undeveloped Property shall increase by i) the percentage increase in the Consumer Price Index for all Urban Consumers for the Riverside‐San Bernardino‐Ontario California Standard Metropolitan Statistical Area since the beginning of the preceding Fiscal Year, not to exceed 6%, or ii) by two percent (2.0%), whichever is greater.
Maximum Special Tax B ‐ On each July 1, the Maximum Special Tax B for Developed Property shall increase by i) the percentage increase in the Consumer Price Index for all Urban Consumers for the Riverside‐San Bernardino‐Ontario California Standard Metropolitan Statistical Area since the beginning of the preceding Fiscal Year, not to exceed 6%, or ii) by five percent (5.0%), whichever is greater.
Maximum Special Tax C (Contingent) ‐ On each July 1, the Maximum Special Tax C (Contingent) for Developed Property, Approved Property and Undeveloped Property shall increase by i) the percentage increase in the Consumer Price Index for all Urban Consumers for the Riverside‐San Bernardino‐Ontario California Standard Metropolitan Statistical Area since the beginning of the preceding Fiscal Year, not to exceed 6%, or ii) by two percent (2.0%), whichever is greater.
1065
City of Wildomar 15
Community Facilities District No. 2025‐S (Services)
APPENDIX B
CITY OF WILDOMAR
COMMUNITY FACILITIES DISTRICT NO. 2025‐S (SERVICES)
DESCRIPTION OF AUTHORIZED MAINTENANCE SERVICES
The services which may be funded with proceeds of the special tax of CFD No. 2025‐S, as provided by Section 53313 of the Act, will include all costs attributable to maintaining, servicing, cleaning, repairing and/or replacing landscaped areas (may include reserves for replacement) in public street right‐of‐way, public landscaping, public open spaces and other similar landscaped areas officially dedicated for public use. These services including the following:
(a) maintenance and lighting of parks, parkways, streets, roads and open space, which maintenance and lighting services may include, without limitation, furnishing of electrical power to street lights and traffic signals; repair and replacement of damaged or inoperative light bulbs, fixtures and standards; maintenance (including irrigation and replacement) of landscaping vegetation situated on or adjacent to parks, parkways, streets, roads and open space; maintenance and repair of irrigation facilities; maintenance of public signage; graffiti removal from and maintenance and repair of public structures situated on parks, parkways, streets, roads and open space; maintenance and repair of playground or recreation program equipment or facilities situated on any park; and
(b) maintenance and operation of water quality improvements which include storm drainage and flood protection facilities, including, without limitation, drainage inlets, catch basin inserts, infiltration basins, flood control channels, fossil fuel filters, and similar stormwater treatment facilities and appurtenant improvements. Maintenance services may include but is not limited to the repair, removal or replacement of all or part of any of the water quality improvements, fossil fuel filters within the public right‐of‐way including the removal of petroleum hydrocarbons and other pollutants from water runoff, or appurtenant facilities, clearing of inlets and outlets; erosion repairs; and cleanup to improvements, and other items necessary for the maintenance and servicing of the water quality basin improvements within flood control channel improvements; and
(c) public street sweeping, on the segments of the arterials within the boundaries of CFD No. 2025‐S; as well as local roads within residential subdivisions located within CFD No. 2025‐S; and any portions adjacent to the properties within CFD No. 2025‐S; and
In addition to payment of the cost and expense of the forgoing services, proceeds of the special tax may be expended to pay “Administrative Expenses,” as said term is defined in the Rate and Method of Apportionment.
The above services may
be financed by proceeds of the special tax of CFD No. 2025‐S only to the extent that they are in addition to those provided in the territory of CFD No. 2025‐S before CFD No. 2025‐S was created or those provided in the territory annexed to CFD No. 2025‐S before the territory was annexed, as applicable.
1066
City of Wildomar 16
Community Facilities District No. 2025‐S (Services)
APPENDIX C
CITY OF WILDOMAR
COMMUNITY FACILITIES DISTRICT NO. 2025‐S (SERVICES)
DESCRIPTION OF AUTHORIZED SAFETY SERVICES
The services which may be funded with proceeds of the special tax of CFD No. 2025‐S, as provided by Section 53313 of the Act, will include some or all of the costs attributable to public safety.
These services include police protection services (including but not limited to criminal justice services), fire protection and suppression services, and paramedic services.
In addition to payment of the cost and expense of the forgoing services, proceeds of the special tax may be expended to pay “Administrative Expenses” as said term is defined in the Rate and Method of Apportionment and to establish an operating reserve for the costs of services as determined by the Administrator.
The above services shall be limited to those provided within the boundaries of CFD No. 2025‐S for the benefit of the properties within the boundaries of CFD No. 2025‐S and said services may be financed by proceeds of the special tax of CFD No. 2025‐S only to the extent that they are in addition to those provided in the territory of CFD No. 2025‐S before CFD No. 2025‐S was created.
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Community Facilities District No. 2025‐S (Services)
APPENDIX D
CITY OF WILDOMAR
COMMUNITY FACILITIES DISTRICT NO. 2025‐S (SERVICES)
PROPOSED BOUNDARIES AND POTENTIAL ANNEXATION AREA BOUNDARIES
1068
Appendix B:
Proposed Boundary Map
1069
1070
1071
Appendix C:
Resolution of Intention
1072
RESOLUTION NO. 2025 - 53
RESOLUTION OF CITY COUNCIL OF THE CITY OF WILDOMAR
DECLARING ITS INTENTION TO ESTABLISH COMMUNITY
FACILITIES DISTRICT NO. 2025-S ( SERVICES) OF THE CITY OF
WILDOMAR, TO AUTHORIZE THE LEVY OF A SPECIAL TAX ON
PROPERTY WITHIN THE DISTRICT TO PAY THE COSTS OF
PROVIDING MAINTENANCE AND PUBLIC SAFETY SERVICES
WHEREAS, the City of Wildomar ( the " City") has received a petition ( the Petition") signed by the owner of more than ten percent of the land within the boundaries of which is proposed for inclusion in a proposed community facilities district which meets the requirements of Sections 53318 and 53319 of the Government Code of the State of California ( the " Government Code"); and
WHEREAS, the City Council of the City ( the " City Council") desires to adopt this resolution of intention as provided in Section 53321 of the Government Code to establish a community facilities district consisting of the territory described in Attachment " A" hereto and incorporated herein by this reference, which the City Council hereby determines shall be known as " Community Facilities District No. 2025-S Services) of the City of Wildomar" (" Community Facilities District No. 2025-S" or the District") pursuant to the Mello - Roos Community Facilities Act of 1982, as amended, commencing with Section 53311 of the Government Code ( the " Act") to ( 1) finance police protection services ( including but not limited to criminal justice services), fire protection and suppression services, and paramedic services and costs of maintaining, servicing, cleaning, repairing and/or replacing landscaped areas ( may include reserves for replacement) in public street right-of-way, public landscaping, public open spaces and other similar landscaped areas officially dedicated for public use, as described in the appendices to Attachment " A" and in Attachment " B" hereto and incorporated herein by this reference ( the " Services"), and ( 2) finance the incidental expenses to be incurred in connection with forming and administering the District and financing the Services ( the Services Incidental Expenses"); and
WHEREAS, pursuant to Sections 53329.6 and 53339 et seq. of the Act and in accordance with the request of the owner submitting the Petition, the City Council proposes to designate the property described in Attachment " A" hereto and incorporated herein by this reference as territory proposed for annexation to Community Facilities District No. 2025-S in the future ( the " Potential Annexation Area"), with the condition that a parcel or parcels within such territory may be annexed and subjected to the special tax of Community Facilities District No. 2025-S only with the unanimous consent and approval of the owner or owners of the parcel or parcels ( the " Unanimous Consent and Approval") at the time of annexation or in compliance with other procedures established by the Act; and
WHEREAS, the City Council further intends to approve an estimate of the costs of the Services and the Services Incidental Expenses for Community Facilities District No. 2025-S; and
4932-9923-7226v2/200945-0008
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WHEREAS, it is the intention of the City Council to consider financing the Services and the Services Incidental Expenses through the formation of Community Facilities District No. 2025-S and the levy of a special tax to pay for such Services and Services Incidental Expenses; and
WHEREAS, it is the intention of the City Council to consider financing the Services and the Services Incidental Expenses through the annexation of additional property within the Potential Annexation Area to the District and the levy of a special tax within the property so annexed to pay for the Services and the Services Incidental Expenses, provided that the special tax levies are approved by the Unanimous Consent and Approval of the owner or owners of the parcel or parcels in accordance with Sections 53329.6 and 53339 et seq. of the Act, and approval of the City Council acting as the legislative body of the District at the time of annexation;
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF WILDOMAR, DOES HEREBY FIND, DETERMINE AND RESOLVE AS FOLLOWS:
SECTION 1. The above recitals are true and correct.
SECTION 2. A community facilities district is proposed to be established under the terms of the Act. It is further proposed that the initial legal boundaries of Community Facilities District No. 2025-S shall be those described in the map titled " Proposed Boundary Map" in Attachment " A" hereto, which boundaries shall, upon recordation of the boundary map for proposed Community Facilities District No. 2025-S, include the entirety of any parcel subject to taxation by the District. The City Council further proposes to designate the Potential Annexation Area described in the map titled Boundaries — Potential Annexation Area" in Attachment " A" hereto as property proposed for annexation into the District in the future, by submittal of Unanimous Consent and Approval of the owner or owners of such parcel or parcels, as approved by the City Council acting as the legislative body of the District at the time that such parcel or parcels are annexed to the District.
The proposed boundaries of the District and the Potential Annexation Area are depicted on the maps of proposed Community Facilities District No. 2025-S which is included in Attachment " A" hereto. The City Clerk is hereby directed to sign the original maps of the proposed boundaries and Potential Annexation Area and record them with all proper endorsements thereon with the County Recorder of the County of Riverside within 15 days after the adoption of this resolution, all as required by Section 3111 of the Streets and Highways Code of the State of California.
SECTION 3. The name of the proposed community facilities district shall be Community Facilities District No. 2025-S ( Services) of the City of Wildomar." SECTION 4. The Services proposed to be provided for the benefit of Community Facilities District No. 2025-S are public services as defined in the Act, and this City Council finds and determines that the Services to be financed are in addition to those provided in the territory of the District, including the Potential Annexation Area, at the 2 4932-9923-7226v2/200945-0008
1074
present time and do not supplant services already available within the territory of the District at the present time. The City Council hereby finds and determines that the description of the Services herein is sufficiently informative to allow taxpayers within the proposed District, including the Potential Annexation Area, to understand what the funds of the District may be used to finance. The Services Incidental Expenses expected to be incurred include the costs of planning the Services, the costs of forming the District, the cost of levying and collecting a special tax within the proposed District and the cost of administration.
SECTION 5. Except where funds are otherwise available, it is the intention of the City Council to levy annually in accordance with the procedures contained in the Act a separate special tax, secured by recordation of a continuing lien against all nonexempt real property in the District, sufficient to pay for the Services and the Services Incidental Expenses. Notwithstanding the foregoing, the District shall not record a special tax lien on property within the Potential Annexation Area until the owner or owners of the parcel or parcels thereof have given their unanimous approval of the parcel's or parcels' annexation to the District. The rate and method of apportionment and manner of collection of the special taxes are described in detail in Attachment " C" attached hereto, which Attachment " C" is incorporated herein by this reference. Attachment " C" allows each landowner within the District to estimate the maximum amount that may be levied against each parcel.
The maximum special tax for Services shall increase to the extent permitted in the Rate and Method. The special tax for Services may be levied for such period as the Services are needed, as further described in Attachment " C" hereto.
The special taxes are based on the expected demand that each parcel of real property within proposed Community Facilities District No. 2025-S will place on the Services.
The City Council hereby determines that the proposed Services are necessary to meet the increased demand placed upon the City and the existing police protection services including but not limited to criminal justice services), fire protection and suppression services, and paramedic services and the maintenance of certain public facilities and property in the City as a result of the development of the land proposed for inclusion in the District. The City Council hereby determines the rate and method of apportionment of the special taxes set forth in Attachment " C" to be reasonable. The special tax is apportioned to each parcel on the foregoing basis pursuant to Section 53325.3 of the Act and such special taxes are not on or based upon the value or ownership of real property.
SECTION 6. A public hearing ( the " Hearing") on the establishment of the proposed Community Facilities District No. 2025-S, the proposed rate and method of apportionment of the special taxes to finance the Services and the Services Expenses shall be held 6:00 p.m., or as soon thereafter as practicable, on December 10, 2025, at the City Council Chambers, 23873 Clinton Keith Road, Suite 106, Wildomar, California 92595. Should the City Council determine to form the District, a special election will be held to authorize the levy of the special taxes in accordance with the procedures contained in Government Code Section 53326. If held, the proposed voting procedure 3 4932-9923-7226v2/200945-0008
1075
at the election will be a landowner vote with each landowner who is the owner of record of land within the District ( excluding the Potential Annexation Area) at the close of the Hearing, or the authorized representative thereof, having one vote for each acre or portion thereof owned within the proposed District. Ballots for the special election may be distributed by mail or by personal service.
SECTION 7. The City Council does not intend to make any adjustment in property taxation pursuant to Sections 53313.6 and 53313.7 of the Act.
SECTION 8. At the time and place set forth above for the Hearing, any interested person, including all persons owning lands or registered to vote within proposed Community Facilities District No. 2025-S and the Potential Annexation Area, may appear and be heard.
SECTION 9. Each City officer who is or will be responsible for administering the proposed Community Facilities District No. 2025-S, if it is established, is hereby directed to study the proposed District and, at or before the time of the above - mentioned Hearing, file a report with the City Council containing a brief description of services by type which will in his or her opinion be required to meet adequately the needs of Community Facilities District No. 2025-S and an estimate of the cost of providing those services, and an estimate of the fair and reasonable cost of Services Incidental Expenses to be incurred.
SECTION 10. The District may accept advances of funds or work - in - kind from any source, including, but not limited to, private persons or private entities, for any authorized purpose, including, but not limited to, paying any cost incurred in creating Community Facilities District No. 2025-S. The District may enter into an agreement with the person or entity advancing the funds or work - in - kind, to repay all or a portion of the funds advanced, or to reimburse the person or entity for the value, or cost, whichever is less, of the work - in - kind, as determined by the City Council, with or without interest.
SECTION 11. The City Clerk is hereby directed to publish a notice ( the " Notice") of the Hearing pursuant to Section 6061 of the Government Code in a newspaper of general circulation published in the area of proposed Community Facilities District No. 2025-S.
The City Clerk is further directed to mail a copy of the Notice to each landowner within the initial boundaries of the District at least 15 days prior to the Hearing. The Notice shall contain the text or a summary of this Resolution, the time and place of the Hearing, a statement that the testimony of all interested persons or taxpayers will be heard, a description of the protest rights of the registered voters and landowners in the proposed district and a description of the proposed voting procedure for the election required by the Act. Such publication shall be completed at least seven ( 7) days prior to the date of the Hearing.
SECTION 12. This Resolution shall be effective upon its adoption. 4 4932-9923-7226v2/200945-0008
1076
PASSED, APPROVED AND ADOPTED this 13th day of October, 2025:
APPROVED AS TO FORM:
Thomas D. ex
City Attorney
Mayor
ATTEST:
Jan Morales, CMC
City Clerk
5 4932-9923-7226v2/200945-0008
1077
4932-9923-7226v2/200945-0008
IHEREBY
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4932-9923-7226v2/200945-0008
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1079
ATTACHMENT B
Types of Services
to be Financed by
Community Facilities District No. 2025-S ( Services)
of the City of Wildomar
The services which may be funded with proceeds of the special tax of CFD No. 2025-S, as provided by Section 53313 of the Act, will include some or all of the costs attributable to public safety and maintenance services. Capitalized terms used and not defined herein shall have the meanings set forth in the Rate and Method of Apportionment of Special Tax for CFD No. 2025-S.
These services include: ( i) police protection services ( including but not limited to criminal justice services), fire protection and suppression services, and paramedic services and ( ii) the costs of maintaining, servicing, cleaning, repairing and/or replacing landscaped areas ( may include reserves for replacement) in public street right-of-way, public landscaping, public open spaces and other similar landscaped areas officially dedicated for public use, all as further described in the Rate and Method of Apportionment of Special Tax for CFD No. 2025-S.
In addition to payment of the cost and expense of the forgoing services, proceeds of the special tax may be expended to pay " Administrative Expenses" as said term is defined in the Rate and Method of Apportionment and to establish an operating reserve for the costs of services as determined by the Administrator.
The above services shall be limited to those provided within the boundaries of CFD No. 2025-S and the Potential Annexation Area of CFD No. 2025-S for the benefit of the properties within the boundaries of CFD No. 2025-S and the Potential Annexation Area of CFD No. 2025-S, as the boundary is expanded from time to time by anticipated annexations, and said services may be financed by proceeds of the special tax of CFD No. 2025-S only to the extent that they are in addition to those provided in the territory of CFD No. 2025-S before CFD No. 2025-S was created.
3 4932-9923-7226v2/200945-0008
1080
ATTACHMENT C
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX FOR
COMMUNITY FACILITIES DISTRICT NO. 2025-S ( SERVICES)
OF THE CITY OF WILDOMAR
RATES AND METHOD OF APPORTIONMENT OF
SPECIAL TAX FOR
COMMUNITY FACILITIES DISTRICT NO. 2025-S
SERVICES)
OF THE CITY OF WILDOMAR
Special Taxes ( defined below) shall be levied on and collected from each Assessor's Parcel ( defined below) in Community Facilities District No. 2025-S ( Services) of the City of Wildomar ( the " CFD No. 2025-S" or " CFD"; defined below), in each Fiscal Year, defined below), commencing in the Fiscal Year beginning July 1, 2025, in an amount determined by the City Council of the City of Wildomar, acting ex officio as the legislative body of CFD No. 2025-S, by applying the rates and method of apportionment set forth below. All of the real property in CFD No. 2025-S, unless exempted by law or by the provisions herein, shall be taxed to the extent and in the manner provided herein.
A. DEFINITIONS
Accessory Dwelling Unit" means a residential unit of limited size including a smaller second unit that shares an Assessor's Parcel as a Single Family Residential Property with a stand-alone Residential Unit.
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.
Administrative Expenses" means the actual or reasonably estimated costs directly related to the formation, annexation, and administration of CFD No. 2025-S including, but not limited to: the costs of computing the Special Taxes and preparing the annual Special Tax collection schedules ( whether by the City or designee thereof or both); the costs to the City, CFD No. 2025-S, or any designee thereof associated with fulfilling the CFD No. 2025-S disclosure requirements; the costs associated with responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 2025-S or any designee thereof related to an appeal of the Special Tax; and the City's annual administration fees and third party expenses. Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 2025-S for any other administrative purposes of CFD No. 2025-S, including attorney's fees and other costs related to commencing and pursuing to completion any foreclosure of delinquent Special Taxes.
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Administrator" means the City Manager of the City of Wildomar, or his or her designee.
Approved Property" means all Assessor's Parcels of Taxable Property that are included in a Final Map that was recorded prior to the January 1st of preceding the Fiscal Year in which the Special Tax is being levied and for which no Building Permit for new construction has been issued on or prior to May 1st preceding the Fiscal Year in which the Special Tax is being 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 Riverside.
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.
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 expired or cancelled Building Permits, or any subsequent Building Permit document(s) authorizing new construction on an Assessor's Parcel that are issued or changed by the City after the first original issuance, as determined by the CFD 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. 2025-S" means Community Facilities District No. 2025-S Services) of the City of Wildomar.
CFD Boundary Map" means a recorded map of the CFD that indicates by a boundary line the extent of the territory identified to be subject to the levy of Special Taxes.
City" means the City of Wildomar,
Contingent Services" means services permitted under the Mello - Roos Community Facilities Act of 1982 including, without limitation, those services authorized to be funded by CFD No. 2025-S as set forth in the documents adopted by the City Council at the time the CFD was formed to be provided by the City in the event the Administrator C-2
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makes a determination pursuant to Section C(3) that a Property Owners' Association fails to adequately provide such services.
County" means the County of Riverside..
Developed Property" means all Assessor's Parcels of Taxable Property: ( i) that are included in a Final Map that was recorded prior to January 1st preceding the Fiscal Year in which the Special Tax is being levied, and ( ii) for which a Building Permit(s) for vertical construction has been issued on or before May 1st preceding the Fiscal Year in which the Special Tax is being levied.
Exempt Property" means all Assessors' Parcels designated as being exempt from the Special Tax as provided for in Section G.
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 6624 that creates individual lots for which Building Permits may be issued without further subdivision.
Fiscal Year" means the period from and including July 1st of any year to and including the following June 30tH
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 May 1st preceding the Fiscal Year in which the Special Tax is being levied.
Maintenance Services" means the services permitted under the Act including, without limitation, street sweeping, traffic signal maintenance, the maintenance of landscaping and lighting of publicly owned parks, parkways, streets, roads and open spaces, graffiti abatement, flood and storm protection services, and the operation of storm drainage systems contained within the boundaries of CFD No. 2025-S and the City as set forth in Appendix B.
Maintenance Services ( Contingent)" means the Maintenance Services described above and permitted under the Act, contained within CFD No. 2025-S and the City, which are proposed to be maintained and paid for through the Property Owner Association, and all to which the City has been granted an easement allowing such maintenance in any Fiscal Year following a Failure to Perform as defined in Section C.3. hereof.
Maximum Special Tax" means the Maximum Special Tax A, Maximum Special Tax B, and/or Maximum Special Tax C ( Contingent), as applicable.
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Maximum Special Tax A" means the Maximum Special Tax A, as determined in accordance with Section C, below, that can be levied in any Fiscal Year on any Assessor's Parcel within CFD No. 2025-S.
Maximum Special Tax B" means the Maximum Special Tax B, as determined in accordance with Section C, below, that can be levied in any Fiscal Year on any Assessor's Parcel within CFD No. 2025-S.
Maximum Special Tax C ( Contingent)" means for each Assessor's Parcel and each Fiscal Year, the maximum Special Tax C ( Contingent), as determined in accordance with Section C below that can be levied on such Assessor's Parcel in such Fiscal Year.
Multi - Family Residential Property" or " MFR" 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 purchase, by the general public and under common management.
Non - Residential Property" or " NR" 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.
Property Owner's Association" or " POA" means the property owner's association or homeowner's association established to maintain certain services within a Tax Zone.
Proportionately" means for Taxable Property that is: ( i) Developed Property, that the ratio of the actual Special Tax levy to the Maximum Special Tax is the same for all Parcels of Developed Property, ( ii) Approved Property, that the ratio of the actual Special Tax levy to the Maximum Special Tax is the same for all Parcels of Approved Property, and ( iii) Undeveloped Property that the ratio of the actual Special Tax levy per acre to the Maximum Special Tax per acre is the same for all Parcels of Undeveloped Property.
Residential Unit" or " RU" means a residential unit that is used or intended to be used as a domicile by one or more persons, as determined by the Administrator. An Accessory Dwelling Unit that shares an Assessor's Parcel with a Single Family Residential Property shall not be considered a Residential Unit for purposes of this RMA.
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.
RMA" means this Rate and Method of Apportionment of Special Taxes.
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Safety Services" means the services permitted under the Act including, without limitation, police and fire protection, ambulance and paramedic services provided within the boundaries of CFD No. 2025-S and the City as set forth in Appendix C.
Service(s)" means services permitted under the Mello - Roos Community Facilities Act of 1982 including, without limitation, those services authorized to be funded by CFD No. 2025-S as set forth in the documents adopted by the City Council at the time the CFD was formed.
Single Family Residential Property" or " SFR" means all Parcels of Residential Property, other than Multi - Family Residential Property.
Special Tax(es)" means the Special Tax A and/or Special Tax B and/or Special Tax C Contingent) to be levied in each Fiscal Year on each Assessor's Parcel of Taxable Property.
Special Tax A" means the annual special tax to be levied in each Fiscal Year on each Assessor's Parcel of Taxable Property to fund the Special Tax A Requirement.
Special Tax A Requirement" means that amount to be collected in any Fiscal Year to pay for certain costs as required to meet the needs of CFD No. 2025-S in the next Fiscal Year. The costs to be covered shall be the ( i) direct costs for Maintenance Services, ( ii) fund an operating reserve for the costs of Maintenance Services as determined by the Administrator, and ( iii) Administrative Expenses. Under no circumstances shall the Special Tax A Requirement include funds for bonds or other forms of indebtedness.
Special Tax B" means the annual special tax to be levied in each Fiscal Year on each Assessor's Parcel of Developed Property to fund the Special Tax B Requirement.
Special Tax B Requirement" means the amount required in any Fiscal Year to pay for certain costs as required to meet the needs of CFD No. 2025-S for 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 Safety Services, ( ii) amount necessary to fund an operating reserve for the costs of Safety Services as determined by the CFD Administrator, and iii) Administrative Expenses applicable to the Special Tax B. Under no circumstances shall the Special Tax B Requirement include funds for bonds or other forms of indebtedness.
Special Tax C ( Contingent)" means the annual special tax to be levied in each Fiscal Year on each Assessor's Parcel of Taxable Property to fund the Special Tax C Contingent) Requirement, if required.
Special Tax C ( Contingent) Requirement" means that amount required in any Fiscal Year to pay for certain costs as required to meet the needs of CFD No. 2025-S for Maintenance Services ( Contingent) 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 C-5
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Contingent), ( ii) amount necessary to fund an operating reserve for the costs of Maintenance Services ( Contingent) as determined by the CFD Administrator, and ( iii) Administrative Expenses applicable to the Special Tax C ( Contingent). Under no circumstances shall the Special Tax C ( Contingent) Requirement include funds for bonds or other forms of indebtedness. The Special Tax C ( Contingent) Requirement, if initiated, will be applied to all Assessor's Parcels in addition to, and not in lieu of, the Special Tax A Requirement.
Taxable Property" means all Assessor's Parcels within CFD No. 2025-S, 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 rates may be levied pursuant to this Rate and Method of Apportionment of Special Tax. Appendix D identifies the Tax Zone in CFD No. 2025-S at formation; additional Tax Zones may be created when property is annexed into the CFD.
Tax Zone Original" means the geographic area the specific area identified on the CFD Boundary Map as Tax Zone Original.
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
For each Fiscal Year, all Assessor's Parcels of Taxable Property within CFD No. 2025- S shall be classified as Developed Property, Approved Property, or Undeveloped Property, and shall be subject to the levy of Special Taxes as determined pursuant to Sections C and D below. Assessor's Parcels of Developed Property and Approved Property shall be classified as either Residential Property or Non - Residential Property.
Residential Property shall be further classified as Single Family Residential Property or Multi - Family Residential Property and the number of Residential Units shall be determined by the Administrator.
C. MAXIMUM SPECIAL TAX RATES
For purposes of determining the applicable Maximum Special Tax 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. Once a single family attached or multi - family building or buildings have been built on an Assessor's Parcel, the Administrator shall determine the actual number of Residential C-6
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Units contained within the building or buildings, and the Special Tax A, Special Tax B, and Special Tax C ( Contingent) levied against the Assessor's Parcel in the next Fiscal Year shall be calculated by multiplying the actual number of Residential Units by the Maximum Special Tax per Residential Unit for the Tax Zone below or as included in Appendix A as each annexation occurs.
For purposes of determining the applicable Maximum Special Tax 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 Parcels, the Special Tax A and Special Tax C Contingent) levied against the Assessor's Parcel in the next Fiscal Year shall be calculated by multiplying the number of Building Square Footage or Acres by the Maximum Special Tax per Taxable Unit identified for the applicable Tax Zone below or as included in Appendix A as each annexation occurs. No Special Tax B shall be levied on Non - Residential Property.
1. Special Tax
a. Developed Property
i) Maximum Special Tax A
The Maximum Special Tax A for each Assessor's Parcel of Developed Property shall be specific to each Tax Zone within the CFD. When additional property is annexed into CFD No. 2025-S, Appendix A to this RMA shall be updated to reflect the Maximum Special Tax A for Developed Property for the Tract or Tracts annexed and the Special Tax A shall be levied up to the Maximum Special Tax A for Developed Property for such Tract or Tracts as specified in such updated Appendix A for the annexed property which shall reflect the Maximum Special Tax for the Tract or Tracts annexed. The Maximum Special Tax A for Fiscal Year 2025- 2026 for a Residential Unit of Developed Property within the Tax Zone Original are identified in Table 1 below:
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TABLE 1
MAXIMUM SPECIAL TAX A RATES
DEVELOPED PROPERTY
FISCAL YEAR 2025-2026
TR 37156
Land Use Cate o
Single FamilyResidential
Property
Multi - Family Residential
Property
Non - Residential Pro erty
ii) Increase in the Maximum Special Tax A
RU
RU
Acre
Maximum
Special Tax A
520
520
5,494
On each July 1, commencing on July 1, 2026 with respect to Tax Zone Original, the Maximum Special Tax A for Developed Property shall increase by i) the percentage increase in the Consumer Price Index for all Urban Consumers for the Riverside - San Bernardino - Ontario California Standard Metropolitan Statistical Area since the beginning of the preceding Fiscal Year, not to exceed 6%, or ii) by two percent ( 2.0%), whichever is greater.
iii) IVIultiple 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 A that can be levied on an Assessor's Parcel shall be the sum of the Maximum Special Tax A 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 A for each Assessor's Parcel of Approved Property in Table 2 is specific to each Tax Zone within the CFD. When additional property is annexed into CFD No. 2025-S, the Appendix A to this rate and method shall be updated to reflect the Maximum Special Tax A for Approved Property for the Tract or Tracts annexed and the Special Tax A shall be levied up to the Maximum Special Tax A for Approved Property for such Tract or Tracts as specified in such updated Appendix A. The Maximum Special Tax A for Fiscal Year 2025-2026 per Residential Unit for Approved Property within Tax Zone Original is identified in Table 2 below:
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TABLE 2
MAXIMUM SPECIAL TAX A RATES
APPROVED PROPERTY
FISCAL YEAR 2025-2026
Tax
Zone
Original
Tract Land Use Cate
Single Family Residential
Propert
TR 37156 Multi - Family Residential
Propert
Non - Residential Propert
Taxable
Unit
RU
Maximum
S • ecial Tax A
520
520
5,494
On each July 1, commencing on July 1, 2026 with respect to Tax Zone Original, the Maximum Special Tax A for Approved Property shall increase by i) the percentage increase in the Consumer Price Index for all Urban Consumers for the Riverside - San Bernardino - Ontario California Standard Metropolitan Statistical Area since the beginning of the preceding Fiscal Year, not to exceed 6%, or ii) by two percent ( 2.0%), whichever is greater.
c. Undeveloped Property
The Maximum Special Tax A for each Assessor's Parcel of Undeveloped Property shall be specific to each Tax Zone within the CFD. When additional property is annexed into CFD No. 2025-S, Appendix A to this rate and method adopted shall be updated to reflect the Maximum Special Tax A for Undeveloped Property for the Tract or Tracts annexed and the Special Tax A shall be levied up to the Maximum Special Tax A for Undeveloped Property for such Tract or Tracts as specified in such updated Appendix A. The Maximum Special Tax A for Fiscal Year 2025-2026 per acre of Undeveloped Property within Tax Zone Original is identified in Table 3 below:
Tax Zone
Original
TABLE 3
MAXIMUM SPECIAL TAX A RATES
UNDEVELOPED PROPERTY
FISCAL YEAR 2025-2026
Tracts
TR 37156
Taxable Unit
Acre
Maximum Special Tax
A
5,494
On each July 1, commencing on July 1, 2026 with respect to Tax Zone Original, the Maximum Special Tax A for Undeveloped Property shall increase by i) the percentage increase in the Consumer Price Index for all Urban Consumers for the Riverside - San Bernardino - Ontario California Standard Metropolitan Statistical Area C-9
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since the beginning of the preceding Fiscal Year, not to exceed 6%, or ii) by two percent ( 2.0%), whichever is greater.
2. Special Tax B
The Special Tax B is an annual Special Tax that shall be levied on Developed Property to fund the Special Tax B Requirement.
a. Developed Property
i) Maximum Special Tax B
The Maximum Special Tax B for Fiscal Year 2025-2026 for each Land Use Category within Tax Zone Original is shown in Table 4. When additional property is annexed into CFD No. 2025-S, Appendix A to this rate and method shall be updated to reflect the Maximum Special Tax B for the Tract or Tracts annexed and the Special Tax B shall be levied up to the Maximum Special Tax B for Developed Property for such Tract or Tracts as specified in such updated Appendix A.
TABLE 4
MAXIMUM SPECIAL TAX B RATES
DEVELOPED PROPERTY
FISCAL YEAR 2025-2026
Land Use Category Unit Maximum Special Tax
B
inle Fames Residential Property RU
Multi -Family Residential Property RU
668
410
On each July 1, commencing on July 1, 2026 with respect to Tax Zone Original, the Maximum Special Tax B for Developed Property shall increase by i) the percentage increase in the Consumer Price Index for all Urban Consumers for the Riverside - San Bernardino - Ontario California Standard Metropolitan Statistical Area since the beginning of the preceding Fiscal Year, not to exceed 6%, or ii) by five percent ( 5.0%), whichever is greater.
The Special Tax B shall not be levied on Approved or Undeveloped Property.
3. Special Tax C ( Contingent)
The City Council may levy the Special Tax C ( Contingent), applicable to all Zones, commencing in the first Fiscal Year following the occurrence of any of the following events ( each such event, a " Failure to Perform"):
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a. the Property Owner Association files a voluntary petition in bankruptcy or the approval by a court of competent jurisdiction of a petition applicable to the Property Owner Association of any proceedings instituted under the Federal Bankruptcy Code, as amended;
b. the Property Owner Association is dissolved;
c. the Property Owner Association fails to levy annual assessments sufficient to fund ( i) the maintenance for the then Property Owner Association owned and/or Property Owner Association maintained Maintenance Services Contingent) or ( ii) the replacement of such facilities related to the Maintenance Services ( Contingent) in accordance with ( A) the requirements of the then current reserve funding plan of the Property Owner Association performed pursuant to California Civil Code Section 5550 or ( B) if California Civil Code 5550 is no longer applicable, the requirements of the then applicable law and/or regulations governing the Property Owner Association's requirements to budget for and finance such replacement; or d. the Property Owner Association fails to maintain the Maintenance Services Contingent) at the same level as defined within the Property Owner Association maintenance specifications. In the event the Property Owner Association maintenance specifications do not meet the City maintenance requirements, the City Council will have sole discretion to determine the required level of maintenance required for purposes of this section.
In the event of the occurrence of a Failure to Perform described in " c." or " d." above, the City shall give the Property Owner Association written notice of such event. If such Failure to Perform is reasonably capable of being cured within sixty 60) days from the date of such notice, the Property Owner Association shall have such period of time to cure such Failure to Perform prior to the levy by the City Council of Special Tax C ( Contingent). If such Failure to Perform is such that it is reasonably capable of being cured, but not within such sixty ( 60) day period and the Property Owner Association ( i) initiates corrective action within such sixty ( 60) day period, and ( ii) diligently, continually, and in good faith works to effect a cure of such Failure to Perform as soon as possible, then the Property Owner Association shall have such additional time, as is reasonably necessary, to cure such Failure to Perform prior to the levy by the City Council of Special Tax C ( Contingent).
The City Council may suspend the levy of Special Tax C ( Contingent) if the Property Owner Association has cured the Failure to Perform to the satisfaction of the City Council and the Property Owner Association has agreed to such conditions as the City Council may find necessary to minimize the occurrence of such Failure to Perform in the future. In the event the City Council initiates the Special Tax C ( Contingent), it will apply to all Assessor's Parcels of Taxable Property in addition to, and not in lieu of, the Special Tax A.
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a. Developed Property
i) Maximum Special Tax C ( Contingent)
The Maximum Special Tax C ( Contingent) for each Assessor's Parcel of Taxable Property shall be specific to each Tax Zone within the CFD. When additional property is annexed into CFD No. 2025-S, Appendix A to this rate and method shall be updated to reflect Maximum Special Tax C ( Contingent) for the Tract or Tracts annexed and the Special Tax C ( Contingent) shall be levied up to the Maximum Special Tax C ( Contingent) for Developed Property for such Tract or Tracts as specified in such updated Appendix A. The Maximum Special Tax C Contingent) for Fiscal Year 2025-2026 within Tax Zone Original is identified in Table 5 below:
TABLE 5
MAXIMUM SPECIAL TAX C ( CONTINGENT) RATES
DEVELOPED PROPERTY
FISCAL YEAR 2025-2026
Tax
Zone
Original
Tract Land Use Catego
TR 37156
Single Family Residential
Property
Multi - Family Residential
Property
Non - Residential Property
Taxable
Unit
RU
RU
Maximum
Special Tax C
Contingent)
88 88
Acre $ 930
ii) Increase in the Maximum Special Tax C ( Contingent) On each July 1, commencing on July 1, 2026 with respect to Tax Zone Original, the Maximum Special Tax C ( Contingent) for Developed Property shall increase by i) the percentage increase in the Consumer Price Index for all Urban Consumers for the Riverside - San Bernardino - Ontario California Standard Metropolitan Statistical Area since the beginning of the preceding Fiscal Year, not to exceed 6%, or ii) by two percent ( 2.0%), whichever is greater. 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 C ( Contingent) that can be levied on an Assessor's Parcel shall be the sum of the Maximum Special Tax C Contingent) 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 C-12
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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 C ( Contingent) for each Assessor's Parcel of Approved Property shall be specific to each Tax Zone within the CFD. When additional property is annexed into CFD No. 2025-S, Appendix A to this rate and method shall be updated to reflect the Maximum Special Tax C ( Contingent) for the Tract or Tracts annexed and the Special Tax C ( Contingent) shall be levied up to the Maximum Special Tax C ( Contingent) for Approved Property for such Tract or Tracts as specified in such updated Appendix A. The Maximum Special Tax C Contingent) for Fiscal Year 2025-2026 within Tax Zone Original is identified in Table 6 below:
TABLE 6
MAXIMUM SPECIAL TAX C ( CONTINGENT) RATES
APPROVED PROPERTY
FISCAL YEAR 2025-2026
Tax
Zone
Original
Tract
TR 37156
Land Use Cate o
Single Family Residential
Property
Multi - Family Residential
Property_
Non - Residential Property
Taxable
Unit
RU
RU
Acre
Maximum
Special Tax C
Contingent)
88 88
930
On each July 1, commencing on July 1, 2026 with respect to Tax Zone Original, the Maximum Special Tax C ( Contingent) for Approved Property shall increase by i) the percentage increase in the Consumer Price Index for all Urban Consumers for the Riverside - San Bernardino - Ontario California Standard Metropolitan Statistical Area since the beginning of the preceding Fiscal Year, not to exceed 6%, or ii) by two percent ( 2.0%), whichever is greater. c. Undeveloped Property
The Maximum Special Tax C ( Contingent) for each Assessor's Parcel of Undeveloped Property shall be specific to each Tax Zone within the CFD. When additional property is annexed into CFD No. 2025-S, Appendix A to this rate and method shall be updated to reflect the Maximum Special Tax C ( Contingent) for the Tract or Tracts annexed and the Special Tax C ( Contingent) shall be levied up to the Maximum Special Tax C ( Contingent) for Undeveloped Property for such Tract or Tracts as specified in such updated Appendix A. The Maximum Special Tax C C-13
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Contingent) for Fiscal Year 2025-2026 within Tax Zone Original is identified in Table 7 below:
TABLE 7
MAXIMUM SPECIAL TAX C ( CONTINGENT) RATES
UNDEVELOPED PROPERTY
FISCAL YEAR 2025-2026
Tax Zone Tract
Original TR 37156
Taxable Unit
Acre
Maximum Special
Tax C ( Contin ent
930
On each July 1, commencing on July 1, 2026 with respect to Tax Zone Original, the Maximum Special Tax C ( Contingent) for Undeveloped Property shall increase by i) the percentage increase in the Consumer Price Index for all Urban Consumers for the Riverside - San Bernardino - Ontario California Standard Metropolitan Statistical Area since the beginning of the preceding Fiscal Year, not to exceed 6%, or ii) by two percent ( 2.0%), whichever is greater.
D. METHOD OF APPORTIONMENT OF ANNUAL SPECIAL TAX
1. Special Tax A
Commencing with Fiscal Year 2025-2026 and for each following Fiscal Year in which Special Tax A is authorized to be levied, the City Council shall determine the Special Tax A Requirement and shall levy the Special Tax A on all Assessor's Parcels of Taxable Property until the aggregate amount of Special Tax A equals the Special Tax A Requirement. The Special Tax A shall be levied for each Fiscal Year within each Tax Zone as follows:
First: The Special Tax A shall be levied Proportionately on all Assessor's Parcels of Developed Property up to 100% of the applicable Maximum Special Tax A to satisfy the Special Tax A Requirement;
Second: If additional moneys are needed to satisfy the Special Tax A Requirement after the first step has been completed, the Special Tax A shall be levied Proportionately on each Parcel of Approved Property at up to 100% of the Maximum Special Tax A for Approved Property;
Third: If additional monies are needed to satisfy the Special Tax A Requirement after the first two steps have been completed, the Special Tax A shall be levied Proportionately on all Assessor's Parcels of Undeveloped Property up to 100% of the Maximum Special Tax A for Undeveloped Property.
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2. Special Tax B
Commencing with Fiscal Year 2025-2026 and for each following Fiscal Year, the City Council shall determine the Special Tax B Requirement and shall levy the Special Tax B until the aggregate amount of Special Tax B equals the Special Tax B Requirement.
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.
3. Special Tax C ( Contingent)
Commencing with the first Fiscal Year in which Special Tax C ( Contingent) is authorized to be levied and for each following Fiscal Year, the City Council shall determine the Special Tax C ( Contingent) Requirement for each Tax Zone, if any, and shall levy the Special Tax on all Assessor's Parcels of Taxable Property within such Tax Zone until the aggregate amount of Special Tax C ( Contingent) equals the Special Tax C ( Contingent) Requirement for such Tax Zone. The Special Tax C ( Contingent) shall be levied for each Fiscal Year as follows:
First: The Special Tax C ( Contingent) shall be levied Proportionately on all Assessor's Parcels of Developed Property up to 100% of the applicable Maximum Special Tax C ( Contingent) to satisfy the Special Tax C ( Contingent) Requirement; Second: If additional moneys are needed to satisfy the Special Tax C ( Contingent) Requirement after the first step has been completed, the Special Tax C Contingent) shall be levied Proportionately on each Parcel of Approved Property at up to 100% of the Maximum Special Tax C ( Contingent) for Approved Property; Third: If additional monies are needed to satisfy the Special Tax C ( Contingent) Requirement after the first two steps have been completed, the Special Tax C Contingent) shall be levied Proportionately on all Assessor's Parcels of Undeveloped Property up to 100% of the Maximum Special Tax C ( Contingent) for Undeveloped Property.
E. FUTURE ANNEXATIONS
It is anticipated that additional properties will be annexed to CFD No. 2025-S from time to time. As each annexation is proposed, an analysis will be prepared to determine the annual cost for providing 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 for the Tract or Tracts when annexed.
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F. TERM OF SPECIAL TAX
For each Fiscal Year, the Special Taxes shall be levied as long as the Services are being provided.
G. EXEMPTIONS
The City shall classify as Exempt Property within CFD No. 2025-S, 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. No Special Tax shall be levied on property which, at the time of adoption of the Resolution of Formation for CFD No. 2025-S, is an Exempt Property.
H. APPEALS
Any property owner claiming that the amount or application of the Special Taxes 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(es) that is disputed. A representative(s) of CFD No. 2025-S 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, and rule on the appeal. If the representative's decision requires that the Special Tax 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 on that Assessor's Parcel in the subsequent Fiscal Year(s).
I. MANNER OF COLLECTION
The Special Tax(es) shall be collected in the same manner and at the same time as ordinary ad valorem property taxes, provided, however, that CFD No. 2025-S may collect the Special Tax at a different time or in a different manner if necessary to meet its financial obligations.
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APPENDIX A
CITY OF WILDOMAR
COMMUNITY FACILITIES DISTRICT NO. 2025-S
SERVICES)
TAX ZONE ORIGINAL
FY 2025-2026 MAXIMUM SPECIAL TAX RATES
Taxable
Property
Developed Property
Approved Property
Undeveloped Property
Tax Zone
Original
Land Use
Category
Single Family Residential
Single Family Residential
N/A
Taxable
Unit
RU
RU
Acre
Maximum
Special Tax A'
520
5,494
Maximum
S•ecial Tax B
668
N/A
N/A
MAXIMUM SPECIAL TAXES ASSIGNED TO EACH TAX ZONE
FOR DEVELOPED PROPERTY
Fiscal Year
Included
2025-26
Tract
TR 37156
No. of
Taxable
Units
163
LUC
SFR
Taxable
Unit
RU
ESCALATION OF MAXIMUM SPECIAL TAXES
Maximum
Special Tax C
Contingent)
Maximum
Maximum Maximum Special Tax
Special Special C
Tax A Tax B Contin • ent
520 $ 668 ! $ 88
88 88
930
Subdivider
KB Home
Maximum Special Tax A - On each July 1, the Maximum Special Tax A for Developed Property, Approved Property and Undeveloped Property shall increase by i) the percentage increase in the Consumer Price Index for all Urban Consumers for the Riverside - San Bernardino - Ontario California Standard Metropolitan Statistical Area since the beginning of the preceding Fiscal Year, not to exceed 6%, or ii) by two percent
2.0%), whichever is greater.
Maximum Special Tax B - On each July 1, the Maximum Special Tax B for Developed Property shall increase by i) the percentage increase in the Consumer Price Index for all Urban Consumers for the Riverside - San Bernardino - Ontario California Standard Metropolitan Statistical Area since the beginning of the preceding Fiscal Year, not to exceed 6%, or ii) by five percent ( 5.0%), whichever is greater. 4932-9923-7226v2/200945-0008
C-17
1097
Maximum Special Tax C ( Contingent) - On each July 1, the Maximum Special Tax C Contingent) for Developed Property, Approved Property and Undeveloped Property shall increase by i) the percentage increase in the Consumer Price Index for all Urban Consumers for the Riverside - San Bernardino - Ontario California Standard Metropolitan Statistical Area since the beginning of the preceding Fiscal Year, not to exceed 6%, or ii) by two percent ( 2.0%), whichever is greater.
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APPENDIX B
CITY OF WILDOMAR
COMMUNITY FACILITIES DISTRICT NO. 2025-S ( SERVICES)
DESCRIPTION OF AUTHORIZED MAINTENANCE SERVICES
The services which may be funded with proceeds of the special tax of CFD No. 2025-S, as provided by Section 53313 of the Act, will include all costs attributable to maintaining, servicing, cleaning, repairing and/or replacing landscaped areas ( may include reserves for replacement) in public street right-of-way, public landscaping, public open spaces and other similar landscaped areas officially dedicated for public use. These services including the following:
a) maintenance and lighting of parks, parkways, streets, roads and open space, which maintenance and lighting services may include, without limitation, furnishing of electrical power to street lights and traffic signals; repair and replacement of damaged or inoperative light bulbs, fixtures and standards; maintenance ( including irrigation and replacement) of landscaping vegetation situated on or adjacent to parks, parkways, streets, roads and open space; maintenance and repair of irrigation facilities; maintenance of public signage; graffiti removal from and maintenance and repair of public structures situated on parks, parkways, streets, roads and open space; maintenance and repair of playground or recreation program equipment or facilities situated on any park; and
b) maintenance and operation of water quality improvements which include storm drainage and flood protection facilities, including, without limitation, drainage inlets, catch basin inserts, infiltration basins, flood control channels, fossil fuel filters, and similar stormwater treatment facilities and appurtenant improvements.
Maintenance services may include but is not limited to the repair, removal or replacement of all or part of any of the water quality improvements, fossil fuel filters within the public right-of-way including the removal of petroleum hydrocarbons and other pollutants from water runoff, or appurtenant facilities, clearing of inlets and outlets; erosion repairs; and cleanup to improvements, and other items necessary for the maintenance and servicing of the water quality basin improvements within flood control channel improvements; and
c) public street sweeping, on the segments of the arterials within the boundaries of CFD No. 2025-S; as well as local roads within residential subdivisions located within CFD No. 2025-S; and any portions adjacent to the properties within CFD No. 2025-S; and
In addition to payment of the cost and expense of the forgoing services, proceeds of the special tax may be expended to pay " Administrative Expenses," as said term is defined in the Rate and Method of Apportionment.
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The above services may be financed by proceeds of the special tax of CFD No. 2025-S only to the extent that they are in addition to those provided in the territory of CFD No. 2025-S before CFD No. 2025-S was created or those provided in the territory annexed to CFD No. 2025-S before the territory was annexed, as applicable.
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APPENDIX C
CITY OF WILDOMAR
COMMUNITY FACILITIES DISTRICT NO. 2025-S ( SERVICES)
DESCRIPTION OF AUTHORIZED SAFETY SERVICES
The services which may be funded with proceeds of the special tax of CFD No. 2025-S, as provided by Section 53313 of the Act, will include some or all of the costs attributable to public safety.
These services include police protection services ( including but not limited to criminal justice services), fire protection and suppression services, and paramedic services.
In addition to payment of the cost and expense of the forgoing services, proceeds of the special tax may be expended to pay " Administrative Expenses" as said term is defined in the Rate and Method of Apportionment and to establish an operating reserve for the costs of services as determined by the Administrator.
The above services shall be limited to those provided within the boundaries of CFD No. 2025-S for the benefit of the properties within the boundaries of CFD No. 2025-S and said services may be financed by proceeds of the special tax of CFD No. 2025-S only to the extent that they are in addition to those provided in the territory of CFD No. 2025-S before CFD No. 2025-S was created.
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APPENDIX D
CITY OF WILDOMAR
COMMUNITY FACILITIES DISTRICT NO. 2025-S ( SERVICES)
PROPOSED BOUNDARIES AND POTENTIAL ANNEXATION AREA
BOUNDARIES
C-22
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1102
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1104
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE )
CITY OF WILDOMAR )
I, Janet Morales, City Clerk of the City of Wildomar, California, do hereby certify that the foregoing Resolution No. 2025 — 53 was duly adopted at an adjourned regular meeting held on October 13, 2025, by the City Council of the City of Wildomar, California, by the following vote:
AYES: Moore, Morabito, Nigg, Mayor Pro Tern Marquez, Mayor DePhillippo NOES: None
ABSTAIN: None
ABSENT: None
J et Morales, CMC
City Clerk
City of Wildomar
1105
1106
1107
PUBLIC HEARING
FOR THE ESTABLISHMENT OF CFD 2025-S CAMELIA
(SERVICES)
Adam Jantz – Finance Manager
January 14th, 2026
1108
BACKGROUND
• 163 single family residential project on approx. 22 acres by KB Home. • TR Map 37156 is located southeast of a newly established intersection of Washington Avenue and Jefferson Avenue.
• Developer formally requested CFD formation for facilities and public services. • On October 13, 2025, City Council adopted Resolution Nos. 2025-53, declaring intent to establish the CFD and calling for the public hearing on December 10, 2025
• On December 3, 2025, City Council adopted Resolution No. 2025-67 changing the Public Hearing from December 10, 2025, to January 14, 2026 1109
PURPOSE OF TONIGHT’S PUBLIC HEARING
• Receive public input on:
• CFD 2025-S (Services)
• Consider formation of the CFD and authorization of special taxes. • Conduct landowner election
• Consider introduction of ordinances levying special taxes following successful election
1110
PROJECT
BOUNDARIES
• Proposed Boundary
Map and Potential
Annexation Area Map
were recorded
October 22, 2025
• Notices mailed and
published consistent
with the Act.
1111
CFD NO. 2025-S (SERVICES)
Purpose: Provide funding for essential public services including both maintenance and public safety
Establishes an initial Tax Zone (Original) for Camelia and a Potential Annexation Area for future developments Citywide.
Special Tax A Services Funded: Landscaping, Streetlighting, Road Maintenance, Drainage, Parks, Graffiti Abatement, Reserves, and Administration. • Tax Rates: $520 per Single-Family Residential Unit
• Escalation: Greater of CPI or 2%, not to exceed 6% annually beginning FY 2026-27. • At build-out anticipated levy is $84,760
1112
CFD NO. 2025-S (CAMELIA)
Special Tax B Services Funded: Police, Fire, and Administration. • Tax Rates: $668 per Single-Family Residential Unit, $410 per Multi-Family Residential Unit • Escalation: Greater of CPI or 5%, not to exceed 6% annually beginning FY 2026-27. • At build-out anticipated levy is $180,884
Special Tax C (Contingent) Services Funded: Drainage, Reserves, and Administration. • Tax Rates: $88 per Single-Family Residential Unit
• Escalation: Greater of CPI or 2%, not to exceed 6% annually beginning FY 2026-27. • Will only be levied if the POA fails to perform
1113
CFD NO. 2025-S (SERVICES) – ACTIONS REQUIRED TONIGHT
• Adopt Resolution of Formation.
• Call and conduct the landowner election.
• Adopt Resolution Certifying Election Results.
• Introduce Ordinance Authorizing the Levy of Special Taxes. 1114
QUESTIONS / DISCUSSION
1115