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RESOLUTION NO. 2017-254
RESOLUTION OF THE MAYOR AND CITY COUNCIL OF THE CITY OF SAN
BERNARDINO, CALIFORNIA, ADOPTING LOCAL GOALS AND POLICIES
RELATING TO COMMUNITY FACILITIES DISTRICTS
WHEREAS, the City of San Bernardino (the "City") is a municipal corporation and a
charter city that is duly organized and existing under and pursuant to the Constitution and laws of
the State of California (the "State"); and
WHEREAS, the City has been approached by one or more developers that desire to form
a community facilities district pursuant to the Mello -Roos Community Facilities Act of 1982, as
amended (the "Act") to finance certain public facilities to be owned and operated by the City
and/or other public agencies; and
WHEREAS, pursuant to Government Code Section 53312.7 of the Act, the City must
adopt local goals and policies relating to the use of the Act to finance public facilities prior to
initiating proceedings to form a community facilities district;
NOW, THEREFORE, BE IT RESOLVED BY THE MAYOR AND CITY
COUNCIL OF THE CITY OF SAN BERNARDINO, AS FOLLOWS:
Section 1. The "Local Goals and Policies of the City of San Bernardino For Community
Facilities District Financing Programs" attached to this Resolution as Exhibit "A" (the
"Policies") are hereby approved. The Policies may be amended from time to time by the City
Council as necessary to comply with legal requirements.
Section 2. The Mayor, any member of the City Council, the City Attorney, the City
Manager, the Finance Director and City staff are hereby directed and authorized to take all
actions necessary to comply with the Policies.
Section 3. This Resolution shall take effect immediately upon its adoption.
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RESOLUTION OF THE MAYOR AND CITY COUNCIL OF THE CITY OF SAN
BERNARDINO, CALIFORNIA, ADOPTING LOCAL GOALS AND POLICIES
RELATING TO COMMUNITY FACILITIES DISTRICTS
I HEREBY CERTIFY that the foregoing Resolution was duly adopted by the Mayor and
City Council of the City of San Bernardino at a Joint Regular Meeting thereof, held on the 20'h
day of December 2017, by the following vote, to wit:
Council Members: AYES
MARQUEZ X
001-0 lIli R Lei_
VALDIVIA X(M)
SHORETT X(S)
NICKEL X
RICHARD X
MULVIHILL X
NAYS ABSTAIN ABSENT
Georgeararena, C ' y Clerk
The foregoing Resolution is hereby approved this 20th day of December 201,7-
R. Carey Davx ., Mayor
City of Sann'iernardino
Approved as to form:
Gary D. Saenz, City Attorney
By. -
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CITY OF SAN BERNARNDINO
SUBJECT: Local Goals and Policies for all Community Facilities Districts of the City of
San Bernardino
AUTHORIZATION: Resolution No.
EFFECTIVE DATE: December 20, 2017
I. INTRODUCTION. Pursuant to Section 53312.7 of the California Government Code, the
City Council of the City of San Bernardino (hereafter the "City Council") hereby states its
goals and policies concerning the use of Chapter 2.5 of Part 1 of Division 2 of Title 5 of the
Government Code of the State of California (hereafter the "Act") in providing adequate
public capital infrastructure, facilities and equipment for the residents of the City of San
Bernardino (the "City"). The following goals and policies shall apply to all community
facilities districts (each a "CFD") hereafter formed by the City. Any policy or goal stated
herein may be supplemented or amended or deviated from upon a determination by the City
Council that such supplement, amendment or deviation is necessary or desirable, and any
policy or goal stated herein shall be deemed amended or supplemented in the event, and as of
the date, if ever, that such amendment or supplement is required to ensure compliance with
the Act or any other laws of the State of California or federal laws of the United States of
America.
II. PRIORITIES FOR CFD FINANCING UNDER THE ACT. Priority for CFD financing shall
be given to public facilities directly benefiting the City as well as those improvements
identified by the City as the most necessary to serve the specific needs of the portion of the
City in which the CFD will be located. The financing of public facilities to be owned and
operated by public agencies other than the City shall be considered on a case by case basis.
The list of eligible public facilities include but are not limited to the following:
Streets, highways and bridges
Street lighting
Traffic signals and safety lighting
Parks
Governmental facilities
Sanitary sewer facilities
Storm drain facilities
Potable and reclaimed water facilities
Flood control facilities
Libraries
Public utilities
Police and fire protection facilities
Recreation facilities, including golf courses
Biological mitigation measures involving land
acquisition, dedication and revegetation
Landscaping
In general, none of the foregoing types of facilities will have priority over the others,
however, the City has final determination as to any facility's eligibility for financing, as well
as the prioritization of facilities to be included within a financing district. Use of bond
proceeds for grading and right-of-way acquisition will be reviewed by the City and bond
counsel on a case-by-case basis.
It is secondarily the policy of the City to assist in the provision of other public facilities when
to do so is necessary, in the sole discretion of the City Council acting as the legislative body
of the affected CFD, to serve taxpayers residing within or owning property within the City
boundaries.
Additionally, the City may finance any one or more of the types of services specified in
Section 53313 of the Act. Priority for CFD financing shall be given to services provided by
or directly benefiting the City and, if multiple services are to be financed, with no service
having priority over another service; provided, however, the City has final determination as
to any service's eligibility for financing. The City shall not finance services on behalf of
other public agencies.
III. GOVERNMENT CREDIT QUALITY REQUIREMENTS FOR CFD BOND ISSUES. All
CFD bond issues should have a value to public lien ratio in aggregate in an amount no less
than that required by law (not less than 3:1) after calculating the value of the financed public
improvements to be installed. It is the policy of the City to refrain from the issuance of any
CFD bonds unless at the time of issuance of any CFD bonds, (i) maximum special tax
revenues from the CFD are reasonably expected to provide at least one hundred ten percent
(110%) debt service coverage for each year of the term of such bonds plus administrative
expenses; and (ii) the bond issuance document establishes, and includes a covenant to cause
special taxes to be levied in an amount sufficient to maintain, for the term of such bonds, a
reserve fund securing such bonds in an amount equaling the lowest of (i) ten percent (10%)
of the original proceeds of such bonds, or (ii) the largest amount, for any bond year during
the term of such bonds, of principal and interest payable on such bonds, or (iii) one hundred
twenty-five percent (125%) of the average amount payable, for any bond year, of principal
and interest on the outstanding bonds of such bond issue (provided, however, that depletion
may occur to pay debt service in the last two (2) years of such term). Further, it is the policy
of the City to comply with all provisions of the Act including, but not limited to, Section
53345.8, as such Section may be amended from time to time. If the criteria set forth above
are met, such bond issues need not be rated by nationally -recognized rating agencies.
Property value may be based on either an appraisal or on assessed values as indicated on the
current assessor's tax roll. The appraiser shall be selected by the City, and the appraisal shall
be based on standards promulgated by the State of California and otherwise determined
applicable by the City. The public lien amount shall include the bond issue currently being
sold plus any public indebtedness secured by a lien on real property currently existing against
the properties to be taxed.
Less than the minimum required value to public lien ratio, excessive tax delinquencies, or
projects of poor economic viability may cause the City to disallow the sale of bonds or
require credit enhancement prior to bond sale. The City may consider exceptions to the
above policies for bond issues that do not represent an unusual credit risk, either due to credit
enhancement or other reasons specified by the City, and which otherwise provide
extraordinary public benefits.
If the City requires letters of credit or other security, the credit enhancement shall be issued
by an institution, in form and upon terms and conditions satisfactory to the City. The cost of
the credit enhancement shall be the responsibility of the property owner.
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N. DISCLOSURE REQUIREMENTS FOR THE PROSPECTIVE PROPERTY
PURCHASERS.
A. Disclosure Requirements for Developers. Developers who are selling lots or parcels
that are within a CFD shall provide disclosure notice to prospective purchasers that
complies with all of the requirements set forth in Section 53341.5 of the Government
Code. The disclosure notice must be provided to prospective purchasers of property
at or prior to the time the contract or deposit receipt for the purchase of property is
executed. Developers shall keep an executed copy of each disclosure document as
evidence that disclosure has been provided to all purchasers of property within a
CFD.
B. Disclosure Requirements for the Resale of Lots. The City shall provide a notice of
special taxes when requested to sellers of property (other than developers) which will
enable them to comply with their notice requirements under Section 1102.6 of the
Civil Code. A reasonable fee may be charged for providing the notice, not to exceed
any maximum fee specified in the Act.
V. EQUITY OF SPECIAL TAX FORMULAS AND MAXIMUM SPECIAL TAXES. Special
tax formulas for CFD's shall provide for minimum special tax levels which satisfy the
following expenses of all CFD's: (a) at least 110 percent debt service coverage for all CFD
bonded indebtedness, (b) the reasonable and necessary administrative expenses of the CFD,
and (c) amounts equal to the differences between expected earnings on any escrow fund and
the interest payments due on bonds of the CFD. Additionally, the special tax formula may
provide for the following: (a) any amounts required to establish or replenish any reserve
fund established in association with the indebtedness of the CFD, (b) the accumulation of
funds reasonably required for future debt service, (c) amounts equal to projected
delinquencies of special tax payments, (d) the costs of remarketing, credit enhancement and
liquidity facility fees, (e) the cost of acquisition, construction, furnishing or equipping of
facilities, (f) lease payments for existing or future facilities, (g) costs associated with the
release of funds from an escrow account, and (h) any other costs or payments permitted by
law, including, but not limited to, financing any one or more of the types of services specified
in Section 53313 of the Act.
The special tax formula shall be reasonable and equitable in allocating public facilities' costs
to parcels within the CFD. Unless the City determines that special circumstances warrant a
change, the special tax formula originally accepted for the CFD shall remain the same in
order to ensure equity as originally envisioned at the time of CFD formation. At the time of
formation of the CFD, exemptions from the special tax may be given to parcels which are
publicly owned, are held by a property owner's association, are used for a public purpose
such as open space or wetlands, are affected by public utility easements making impractical
their utilization for other than the purposes set forth in the easements, or have insufficient
value to support bonded indebtedness.
It is the goal of the City that maximum Mello -Roos special taxes on residential owner -
occupied property, when taken together with ad valorem taxes, any other special taxes levied
pursuant to the Act and assessments applicable to such property, do not exceed in any year
two percent (2%) of the greater of the assessed value or appraised value of such property.
Nevertheless, special taxes on residential owner -occupied property, when taken together with
ad valorem taxes, any other special taxes levied pursuant to the Act and assessments
applicable to such property, may exceed in any year two percent (2%) of the greater of the
assessed value or appraised value of such property if the City determines at the time of
formation of a CFD that over the term of the bonds, the special taxes, ad valorem taxes and
assessments are expected to average two percent (2%) or less per year of the greater of the
assessed value or appraised value of such property. It is further the policy of the City to
comply with the provisions of Section 53321 of the Act with respect to the escalation of
maximum taxes.
Special taxes will only be levied on an entire County Assessor's parcel, and any allocation of
special tax liability of a County Assessor's parcel to leasehold or possessory interest in the
fee ownership of such County Assessor's parcel shall be the responsibility of the fee owner
of such parcel (except where the City is the fee owner of the parcel and has, subsequent to the
date of adoption of these goals and policies, leased the parcel pursuant to a lease with a term
of at least 5 years, in which case the lessee shall have the responsibility for the special tax
liability) and the City shall have no responsibility therefor and has no interest therein. Failure
to pay or cause to be paid any special taxes in full when due, shall subject the entire parcel to
foreclosure in accordance with the Act.
The City shall have a report prepared which: (a) recommends special tax rates and methods
of allocation among parcels in the proposed CFD, and (b) evaluates the special tax proposed
to determine it ability to adequately fund identified public facilities, City administrative costs,
services (if applicable) and other related expenditures.
VI. APPRAISALS. It is the goal of the City to conform, as nearly as practicable, to the
California Debt and Investment Advisory Commission's Appraisal Standards for Land -
Secured Financings, as such standards may be amended from time to time. In any event, the
value -to -lien ratio, when based upon an appraisal, shall be determined based upon an
appraisal by an independent MAI appraiser of the property proposed in the CFD. The
appraisal shall be coordinated by and under the direction of the City. All costs associated
with the preparation of the appraisal report shall be paid by the entity requesting the
establishment of the CFD.
VII. TERMS AND CONDITIONS OF BONDS. All terms and conditions of the bonds shall be
established by the City. The City will control, manage and invest all CFD issued bond
proceeds. Each bond issue shall be structured to adequately protect bond owners and to not
negatively impact the bonding capacity or credit rating of the City through the special taxes,
credit enhancements, foreclosure covenant, and special reserve. All statements and material
related to the sale of bonds shall emphasize and state that neither the faith, credit nor the
taxing power of the City is pledged to security or repayment of the Bonds. The sole source
of pledged revenues to repay CFD bonds are special taxes, bond proceeds and reserve funds
held under the bond document, and the proceeds of foreclosure proceedings and additional
security instruments provided at the time of bond issuance. The applicant shall provide (and
shall cause such consultants and representatives to provide) such information, certifications,
and writings as may be requested from time -to -time by the City, its bond counsel, staff,
appraiser and consultants, including, but not limited to, a federal securities law opinion of
counsel to the applicant addressed to the City and the underwriter for the proposed bonds
regarding the accuracy and completeness of the information contained in the offering
document for the bonds relating to the applicant and its proposed development within the
CFD. The City may from time -to -time enact and amend procedures to implement the goals
and policies herein set forth. In such event, the applicant shall comply with the requirements
under such procedures.
VIII. CFD COST DEPOSITS AND REIMBURSEMENTS. All City and consultant costs incurred
in the evaluation and the establishment of CFD's will be the responsibility of the entity
requesting the establishment of the CFD. Applicants will from time -to -time advance to City
amounts for costs and expenses as estimated by City. The City shall not incur any non -
reimbursable expenses for processing and administering CFD's proposed by applicants other
than the City. Expenses not chargeable to the CFD shall be directly borne by the applicant.
The City may charge an administrative fee as part of the bond issue in order to recover any
costs incurred in the evaluation and formation of the CFD which has not been paid.
IX. EXCEPTIONS TO THESE POLICIES. The City may find in limited and exceptional
instances that a waiver to any of the above stated policies is reasonable given identified
special City benefits to be derived from such waiver. Such waivers will be granted only by
action of the City Council.
X. USE OF CONSULTANTS. The City shall select all consultants necessary for the formation
of the CFD and the issuance of bonds, including the underwriter(s), bond counsel, financial
advisors, appraiser and the special tax consultant. Consultants shall provide evidence
demonstrating that they are experienced in the formation of CFDs and the issuance of CFD
bonds and that they do not have any legally disqualifying conflicts of interest (under the
Political Reform Act and such other laws concerning such conflicts as may be applicable).
Prior consent of the applicant shall not be required in the determination by the City of the
consulting and financing team.
XI. AMENDMENTS. No amendments to these local goals and policies may be effected except
by resolution of the City Council expressly amending these local goals and policies.