HomeMy WebLinkAbout2018-2391
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RESOLUTION NO. 2018-239
RESOLUTION OF THE MAYOR AND CITY COUNCIL OF THE CITY OF SAN
BERNARDINO, CALIFORNIA, DECLARING ITS INTENTION TO ESTABLISH
COMMUNITY FACILITIES DISTRICT NO. 2018-1 (SAFETY SERVICES) OF THE
CITY OF SAN BERNARDINO AND AUTHORIZING THE LEVY OF A SPECIAL TAX
ON PROPERTY WITHIN THE DISTRICT TO PAY THE COSTS OF PROVIDING
PUBLIC SAFETY SERVICES
WHEREAS, the City of San Bernardino (the "City") has a received petition signed by
the owner (the "Owner") of certain of the land 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; 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 of the State of
California 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. 2018-1 (Safety Services) of the
City of San Bernardino' ("Community Facilities District No. 2018-1" 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) and paramedic services described in
Attachment "C" 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 "Incidental Expenses"); and
WHEREAS, pursuant to the alternate procedures provided in Section 53329.6 of the Act, J
the City Council proposes to designate the property described in Attachment `B" hereto and
incorporated herein by this references as territory proposed for annexation to Community
Facilities District No. 2018-1 in the future (the "Annexation Territory"), with the condition that a
parcel or parcels within such territory may be annexed and subjected to the special tax of
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Community Facilities District No. 2018-1 only with the unanimous approval of the owner or
owners of the parcel or parcels 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 Incidental Expenses for Community Facilities District No. 2018-1; and
WHEREAS, it is the intention of the City Council to consider financing the Services and
the Incidental Expenses through the formation of Community Facilities District No. 2018-1 and
the levy of a special tax to pay for such Services and Incidental Expenses; and
BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OFI
1 SAN BERNARDINO 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 boundaries of the community facilities district shall be the
legal boundaries as described in the boundary map attached hereto as Attachment "A," which
boundaries shall, upon recordation of the boundary map for the District, include the entirety of any
parcel initially subject to taxation by the District. The City Clerk is hereby directed to sign the
original map of the District and record it with all proper endorsements thereon with the Assessor -
Recorder -County Clerk of the County of San Bernardino within 15 days after the adoption of this
resolution, all as required by Section 3113 of the Streets and Highways Code of the State of
California.
SECTION 3. The City Council further proposes to designate the property described in
Attachment `B" hereto as property proposed for annexation into the District in the future, with the
condition that a parcel or parcels within such territory may be annexed to the District and subject to
taxation by the District only with the unanimous approval of the owner or owners of such parcel or
parcels at the time that such parcel or parcels are annexed to the District.
SECTION 4. The name of the proposed community facilities district shall be "Community'
Facilities District No. 2018-1 (Safety Services) of the City of San Bernardino."
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SECTION 5. The Services proposed to be provided for the benefit of Community Facilities
District No. 2018-1 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 initial territory of
the District at the present time and do not supplant services already available within such 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 Annexation Territory, to understand what the funds of the District may be used to
finance. The 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 6. 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 Incidental Expenses. Notwithstanding the foregoing, the
District shall not levy the special tax for Services or record a special tax lien on property within the
Annexation Territory 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 "D" attached hereto, which Attachment "D" is incorporated herein by this reference.
Attachment "D" allows each landowner within the District to estimate the maximum amount that
may be levied against each parcel.
The special taxes for Services may be increased by an amount not to exceed four percent
(4%) per fiscal year, commencing on July 1, 2024, 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 "D" hereto, provided that under no circumstances will such
special tax be increased with respect to residential property as a consequence of delinquency or
default by the owner of any other parcel or parcels within the District by more than ten percent.
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The special taxes are based on the expected demand that each parcel of real property
within proposed Community Facilities District No. 2018-1 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 and paramedic services 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 "D" 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 7. A public hearing (the "Hearing") on the establishment of the proposed
Community Facilities District No. 2018-1, the proposed rate and method of apportionment of the
special taxes to finance the Services and the Incidental Expenses shall be held at 5:00 p.m., or as
soon thereafter as practicable, on September 19, 2018, at the City Council Chamber, 201 North `B"
Street, San Bernardino, California. Should the City Courlt.cil 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 at the election
will be a landowner vote with each landowner who is the owner of record of land within the District
(excluding the Annexation Territory) 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 8. 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 9. 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. 2018-1, may appear and be heard.
SECTION 10. Each City officer who is or will be responsible for administering the
proposed Community Facilities District No. 2018-1, if it is established, is hereby directed to study
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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. 2018-1 and an estimate
of the cost of providing those Services, and an estimate of the fair and reasonable cost of Incidental
Expenses to be incurred.
SECTION 11. 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. 2018-1. 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 12. 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. 2018-1. The City Clerk is
further directed to mail a copy of the Notice to each landowner within the 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 13. This Resolution shall be effective upon its adoption.
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RESOLUTION OF THE MAYOR AND CITY COUNCIL OF THE CITY OF SAN
BERNARDINO, CALIFORNIA, DECLARING ITS INTENTION TO ESTABLISH
COMMUNITY FACILITIES DISTRICT NO. 2018-1 (SAFETY SERVICES) OF THE
CITY OF SAN BERNARDINO AND AUTHORIZING THE LEVY OF A SPECIAL TAX
ON PROPERTY WITHIN THE DISTRICT TO PAY THE COSTS OF PROVIDING
PUBLIC SAFETY SERVICES
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 15th
day of August 2018, by the following vote, to wit:
Council Members: AYES NAYS ABSTAIN ABSENT
MARQUEZ _Y
BARRIOS
C5�
VALDIVIA
SHORETT
NICKEL
)(�M
RICHARD
MULVIHILL
Georgean WHanna, CW, City Clerk
The foregoing Resolution is hereby approved this 15'x' day of Au st 2018.
t
R. Carey Davis Mayor
City of San B$rnardino
Approved as to form:
Gary D. Saenz, City Attorney
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ATTACHMENT B
Annexation Territory
Community Facilities District No. 2018-1 (Safety Services)
of the City of San Bernardino,
County of San Bernardino, California
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ATTACHMENT C
Types of Services
to be Financed by
Community Facilities District No. 2018-1 (Safety Services)
of the City of San Bernardino
The services which may be funded with proceeds of the special tax of CFD No. 2018-1,
as provided by Section 53313 of the Act, will include some or all of the costs attributable to
public safety. 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. 2018-1.
These services include police protection services (including but not limited to criminal
justice 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. 2018-1 and the Annexation Area of CFD No. 2018-1 or for the benefit of the properties
within the boundaries of CFD No. 2018-1 and the Annexation Area of CFD No. 2018-1, 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. 2018-1 only to the extent that they are in
addition to those provided in the territory of CFD No. 2018-1 before CFD No. 2018-1 was
I created.
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ATTACHMENT D
RATE AND METHOD OF APPORTIONMENT FOR
COMMUNITY FACILITIES DISTRICT NO. 2018-1 (SAFETY SERVICES)
OF THE CITY OF SAN BERNARDINO
A Special Tax (the "Special Tax") shall be levied on and collected from each Assessor's Parcel
(defined below) in Community Facilities District No. 2018-1 (Safety Services) (the "CFD
No. 2018-1" or "CFD"; defined below), in each Fiscal Year, (defined below), commencing in the
Fiscal Year beginning July 1, 2019, in an amount determined by the City Council of the City of
San Bernardino, acting in its capacity as the legislative body of CFD No. 2018-1, by applying the
rate and method of apportionment set forth below. All of the real property in CFD No. 2018-1,
unless exempted by law or by the provisions herein, shall be taxed to the extent and in the
manner provided herein.
A. DEFINITIONS
"Administrative Expenses" means the actual or reasonably estimated costs directly
related to the formation and administration of CFD No. 2018-1 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. 2018-1, or any designee thereof associated with fulfilling the CFD
No. 2018-1 reporting requirements; the costs associated with responding to public
inquiries regarding the Special Taxes; the costs of the City, CFD No. 2018-1 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. 2018-1 for any other
administrative purposes of CFD No. 2018-1, including attorney's fees and other costs
related to commencing and pursuing to completion any foreclosure of delinquent Special
Taxes.
"Administrator" means the City Manager of the City of San Bernardino, or his or her
designee.
"Assessor's Parcel" means a lot or parcel of land that is identifiable by an Assessor's
Parcel Number by the County Assessor of the County of San Bernardino.
"Assessor's Parcel Map" means an official map of the Assessor of the County
designating parcels by Assessor's Parcel Number.
"Assessor's Parcel Number" means the identification number assigned to a parcel by
the County Assessor of the County of San Bernardino.
"CFD" or "CFD No. 2018-1" means the City of San Bernardino Community Facilities
District No. 2018-1 (Safety Services).
"City" means the City of San Bernardino.
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"County" means the County of San Bernardino.
"Developed Property" means all Assessor's Parcels of Taxable Property for which a
building permit for new construction has been issued on or prior to June 1 preceding the
Fiscal Year in which the Special Tax is being levied.
"Developed Multi -Family Property" means all Assessor's Parcels of Developed
Property for which a building permit or use permit for the construction of a residential
structure with two or more Residential Units that share a single Assessor's Parcel
Number, as determined by the Administrator, has been issued prior to June 1 preceding
the Fiscal Year in which the Special Tax is being levied.
"Developed Single Family Property" means any residential property other than a'
Developed Multi -Family Property on an Assessor's Parcel for which a building permit
for new construction has been issued by the City on or prior to June 1 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 D.
"Fiscal Year" means the period from and including July l st of any year to and including
the following June 30a'.
"Maximum Special Tax" means the Maximum Special Tax, as applicable, levied
within the CFD for any Fiscal Year.
"Proportionately" means for Taxable Property, that the ratio of the actual Special Tax
levy to the Maximum Special Tax is the same for all Assessor's Parcels.
"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.
"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.
"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. 2018-1 as set forth in Appendix B.
"Special Tax" means the Special Tax to be levied in each Fiscal Year on each Assessor's
Parcel of Taxable Property.
"Special Tax Requirement" means the amount to be collected in any Fiscal Year to pay
for certain costs as required to meet the public safety needs of CFD No. 2018-1 in both
the current Fiscal Year and the next Fiscal Year. The costs to be covered shall be the
direct costs for (i) police protection services, (ii) paramedic services, (iii) fund an
operating reserve for the costs of Services as determined by the Administrator, and
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(iv) Administrative Expenses. Under no circumstances shall the Special Tax
Requirement include funds for bonds.
"Taxable Property" means all Assessor's Parcels within CFD No. 2018-1, which are
not Exempt Property.
"Taxable Unit" means a Residential Unit.
B. RATE AND METHOD OF APPORTIONMENT OF MAXIMUM SPECIAL TAX
RATES
As of July 1 of each Fiscal Year, commencing July 1, 2019, the Council shall determine
the Special Tax Requirement and shall levy the Special Tax upon each of the Assessor's
Parcels within the CFD which constitute a Developed Single Family Property or a
Developed Multi -Family Property until the aggregate amount of Special Tax equals the
Special Tax Requirement. The Special Tax shall be levied Proportionately on all
Assessor's Parcels of Developed Property up to 100% of the applicable Maximum
Special Tax to satisfy the Special Tax Requirement.
The Maximum Special Tax for Fiscal Year 2019-2020 for a Developed Single Family.
Property and a Developed Multi -Family Property are shown below in Table 1.
TABLE 1
MAXIMUM SPECIAL TAX RATES )
FISCAL YEAR 2019-2020
Taxable Maximum
Description Unit Special Tax
Developed Single Family Property RU $385
Developed Multi -Family Property RU $358
Increase in the Maximum Special Tax
On each July 1, commencing on July 1, 2024 the Maximum Special Tax for Developed
Property shall increase by four percent (4.0%).
No Special Tax shall be levied on property which, at the time of adoption of the
Resolution of Formation for CFD No. 2018-1 is an Exempt Property.
C. TERM OF SPECIAL TAX
For each Fiscal Year, the Maximum Special Taxes shall be levied as long as the Services
are being provided within the boundaries of CFD No. 2018-1.
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D. EXEMPTIONS
The City shall classify as Exempt Property within CFD No. 2018-1, 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;
(iv) any Assessor's Parcel which is in use in the performance of a public function as
determined by the Administrator; or (v) any Assessor's Parcel which is not a Developed
Single Family Property or a Developed Multi -Family Property.
E. 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 that is disputed. The Administrator
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 Administrator'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).
F. MANNER OF COLLECTION
The Maximum Special Taxes levied in each Fiscal Year shall be collected in the same
manner as ordinary ad valorem property taxes are collected and shall be subject to the
same penalties and the same procedure, sale, and lien priority in case of delinquency as is
provided for ad valorem taxes. However, the District may collect the Special Tax at a
different time or in a different manner if necessary to meet its financial obligations.
The Maximum Special Taxes when levied shall be secured by the lien imposed pursuant
to Section 3115.5 of the Streets and Highways Code. This lien shall be a continuing lien
and shall secure each levy of Maximum Special Taxes. The lien of Maximum Special
Taxes shall continue in force and effect until the Special Tax ceases to be levied in the
manner provided by Section 53330.5 of the Government Code.
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APPENDIX A
CITY OF SAN BERNARDINO
COMMUNITY FACILITIES DISTRICT NO. 2018-1
(SAFETY SERVICES)
Safety Services - It is estimated that the cost of providing police and paramedic services
being funded by the Special Tax for the Community Facilities District No. 2018-1 (Safety
Services) will be as follows for the Fiscal Year 2019-2020:
■ $385 per residential unit for Developed Single Family Residential Property
■ $358 per residential unit for Developed Multi -Family Residential Property
Annual Escalation - On each July 1, commencing on July 1, 2024 the Maximum Special
Tax for Developed Property shall increase by four percent (4.0%).
No. of
Fiscal
Tract/
Development
Taxable
Land Use
Maximum
Year
APN
Name
Units
Category
Special Tax Subdivider
Developed
2019-
Verdemont
Single Family
20
TR 17329
Ranch
74
Property
$385 17329, LLC
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APPENDIX B
CITY OF SAN BERNARDINO
COMMUNITY FACILITIES DISTRICT NO. 2018-1
(SAFETY SERVICES)
DESCRIPTION OF AUTHORIZED SERVICES
The services which may be funded with proceeds of the special tax of CFD No. 2018-1,
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) 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. 2018-1 for the benefit of the properties within the boundaries of CFD No. 2018-1 and said
services may be financed by proceeds of the special tax of CFD No. 2018-1 only to the extent
that they are in addition to those provided in the territory of CFD No. 2018-1 before CFD
No. 2018-1 was created.