HomeMy WebLinkAboutItem No. 24 - Intent to Annex Territory: Community Facilities District No. 2019-1 (Maintenance Services): Annexation No. 4, Tax Zone No. 5 (TR 20006) APN 0261-181-16 and 0261-181-17
Consent Calendar
City of San Bernardino
Request for Council Action
Date: June 17, 2020
To: Honorable Mayor and City Council Members
From: Teri Ledoux, City Manager
By:Kris Jensen, Director of Public Works
Subject: Resolution Declaring Intent to Annex Territory Community
Facilities District No. 2019-1
Recommendation
Adopt Resolution No. 2020-144 of the Mayor and City Council of the City of San
Bernardino, California, declaring its intention to annex territory into Community Facilities
District No. 2019-1 (Maintenance Services) of the City of San Bernardino, adopting a
map of the area to be proposed (Annexation No. 4) and authorizing the levy of a special
taxes therein.
Background
On June 5, 2019, the Mayor City Council approved Resolution No. 2019-081
establishing Community Facilities District No. 2019-1 (Maintenance Services) of the City
of San Bernardino (the "CFD No. 2019-1" or "District") for the purpose of levying special
taxes on parcels of taxable property to provide certain services which are necessary to
meet increased demands placed upon the City.
Discussion
On July 17, 2019, the Mayor and City Council adopted Resolution No. 2019-178,
establishing CFD No. 2019-1 pursuant to the provisions of the Mello-Roos Community
Faciliti-1 allows for the levy of special taxes on
parcels of taxable property for the purpose of providing certain services which are
necessary to meet increased demands placed by development upon the City.
Development projects are subject to conditions of approval that require projects to
form/annex a maintenance district. These districts apply an annual fee or special tax
upon properties within the District which provide the revenue to offset the cost of
maintenance of the public improvements necessary to serve the development. The
Developer has agreed to initiate and conduct the CFD annexation proceedings pursuant
to the Act. To that end, the Developer has submitted a "Consent and Waiver" form,
which is on file in the City Clerk's office that authorizes the City to (1) hold the election
and declare election results; (2) shorten election time requirements; (3) waive analysis
and arguments; (4) waive all notice requirements relating to the conduct of the election
immediately following the public hearing.
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6756
The public facilities and services proposed to be financed within the territory to be
annexed to the District are the following:
1. Maintenance of median landscaping and other public improvements installed
within the public rights-of-way; and
2. Public lighting and appurtenant facilities, including street lights within public
rights-of-way and traffic signals; and
3. Maintenance of streets, including pavement management, and provide street
sweeping; and
4. City and County costs associated with the setting, levying and collection of the
special tax, and in the administration of the District including the contract
administration and for the collection of reserve funds.
The proposed development includes approximately 28 gross acres of vacant residential
property to include 119 detaching single-family residential lots. The property is located
on the northeast intersection of Magnolia Avenue and Little League Drive, as shown in
Attachment 2. This development will create a new Tax Zone No. 5 within CFD No.
2019-1, as shown in the boundary map and included in the Resolution of Intention as
-1, a Resolution of Intention to annex
property must be approved to identify the facilities to be maintained and establish the
maximum special tax for this Tax Zone. The Resolution of Intention shall also set the
date and time for the public hearing.
The rate and method of apportionment of the special tax for this Tax Zone, (Tax Zone
No.
special tax for this development has been calculated to be $401 per residential unit.
This tax rate includes a Maximum Special Tax A of $344 per unit per year for
maintenance services of public facilities and a Maximum Annual Special Tax B
(Contingent) of $57 per unit per year. Special Tax B (Contingent) is for the maintenance
Property Owners Association (POA) were to default of its obligation to maintain such
improvements, the City would be able to collect funds to pay for those services. Annual
Special Tax B (Contingent) rate is proposed to escalate each year at the greater of
Consumer Price Index (CPI) or 2%. Attachment 3 attached to the staff report is a
maintenance exhibit to illustrate which services are being maintained by the CFD and
by the POA.
In order to annex property to CFD No. 2019-1 pursuant to the provisions of California
Government Code Section 53311 et seq., the City must adopt a series of three
statutorily required Resolutions and an Ordinance which are summarized below.
Resolution declaring City intent to annex territory to Community Facilities District
No. 2019-1 including the boundary of the area to be annexed and the rate and
method of apportionment of special taxes within the annexation area (the special
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tax applies only to properties within the annexation area).
Resolution calling an election to submit to the qualified electors the question of
levying a special tax within the area proposed to be annexed to the District.
Resolution declaring the results of the election and directing the recording of the
notice of special tax lien.
Amend the Ordinance and order the levy and collection of special taxes in the
District.
With the adoption of the Resolution of Intention, the Public Hearing would be scheduled
for August 5, 2020.
2020-2025 Strategic Targets and Goals
Formation of this CFD is consistent with Key Target No 4a: Secure a long-term revenue
source. Funding from district assessments will create sustainable financial support for
ongoing maintenance of landscape and infrastructure associated with the district
location.
Fiscal Impact
The individual property owners in the CFD will be responsible for annual payments of
special taxes. Upon full completion of the development, it is estimated that there will be
an annual collection of special tax revenues of approximately $40,921 to be used to pay
for maintenance costs.
On March 1 of each year, every taxable unit for which a building permit has been issued
within the boundaries of the CFD will be subject to the special tax for the ensuing Fiscal
Year. If the anticipated costs of maintaining the facilities in any given Fiscal Year, prior
to build-out of the project, exceeds the special tax revenues available from parcels for
which building permits have been issued, then the special tax may also be applied to
property within recorded final subdivision maps, as well as other undeveloped property
within the boundaries of the CFD.
All costs associated with annexation into the CFD have been borne by the Developer.
By annexing into the CFD, the costs of maintaining improvements located within the
development will be financed through special taxes levied on the parcels within CFD
No. 2019-
Conclusion
Adopt Resolution No. 2020-143 of the Mayor and City Council of the City of San
Bernardino, California, declaring its intention to annex territory into Community Facilities
District No. 2019-1 (Maintenance Services) of the City of San Bernardino, adopting a
map of the area to be proposed (Annexation No. 4) and authorizing the levy of a special
taxes therein.
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6756
Attachments
Attachment 1 Resolution 2020-144; Exhibit A - Description of Territory; Exhibit B -
Description of Authorized Services; Exhibit C - Rate and Method of
Apportionment; Exhibit D - Annexation and Potential Annexation
Boundary Maps; Exhibit E - Signed Petition, Waiver and Consent;
Exhibit F - Notice of Public Hearing; Exhibit G - Special Election
Ballot
Attachment 2 Project/Location Map
Attachment 3 CFD Landscape Maintenance Exhibit
Ward: 5
Synopsis of Previous Council Actions:
June 5, 2019 Mayor and City Council adopted Resolution No. 2019-81, a
Resolution of Intention to form Community Facilities District No.
2019-1 (Maintenance Services) of the City of San Bernardino (the
-
Roos Community Facilities Act
July 17, 2019 Resolution No. 2019-178 was adopted establishing Community
Facilities District No. 2019-1; Resolution No. 2019-179 was
adopted declaring election results for Community Facilities District
No. 2019-1; and first reading of Ordinance No. MC-1522 levying
special taxes to be collected during FY 2019-20 to pay annual costs
of maintenance, services and expenses with respect to Community
Facilities District No. 2019-1.
August 7, 2019 Ordinance No. MC-1522 levying special taxes to be collected
during FY 2019-20 to pay annual costs of maintenance, services
and expenses with respect to Community Facilities District No.
2019-1.
Page 4
RESOLUTION NO. 2020-144
RESOLUTION OF THE MAYOR AND CITY COUNCIL OF
THE CITY OF SAN BERNARDINO, CALIFORNIA,
DECLARING ITS INTENTION TO ANNEX TERRITORY
INTO COMMUNITY FACILITIES DISTRICT NO. 2019-1
(MAINTENANCE SERVICES) OF THE CITY OF SAN
BERNARDINO, ADOPTING A MAP OF THE AREA TO BE
PROPOSED (ANNEXATION NO. 4) AND AUTHORIZING
THE LEVY OF A SPECIAL TAXES THEREIN
WHEREAS, pursuant to the Mello-Roos
on June 5, 2019San Bernardino
approved Resolution No. 2019-081 establishing Community Facilities District No. 2019-1
(Maintenance Services) of the City of San Bernardino, County of San Bernardino, State of
California, defined the "CFD No. 2019-1", for the purpose of levying special taxes on parcels of
taxable property therein for the purpose of providing certain services which are necessary to meet
increased demands placed upon the City; and
WHEREAS, the City Council has received a written instrument from the landowner in the
CFD No. 2019-1 to initiate and conduct proceedings pursuant to the Act, to annex territory to CFD
No. 2019-1 and consenting to the shortening of election time requirements, waiving analysis and
arguments, and waiving all notice requirements relating to the conduct of the election; and
WHEREAS, the City Council has been advised that certain property owners have
requested that the area shown in Exhibit D be annexed territory to the boundaries of CFD No.
2019-1, that a rate and method of apportionment of the special tax to be levied therein be
established;
BE IT RESOLVED BY THE MAYOR AND CITY COUNCIL OF THE CITY OF
SAN BERNARDINO AS FOLLOWS:
SECTION 1. Intent to Annex. The City Council hereby declares that it proposes and
intends to conduct proceedings pursuant to Article 3.5 for the annexation to the Community
Facilities District of the territory described in Exhibit A attached hereto. The City Council
determines that the public convenience and necessity require that such territory be annexed to the
Community Facilities District.
SECTION 2. Name of the Community Facilities District. The name of the existing
ity Facilities District No. 2019-1 (Maintenance
Services).
SECTION 3. Description of Territory Proposed to be Annexed, Annexation Map. The
territory proposed to be annexed are included within the boundaries within which property may
annex to CFD No. 2019-1 and are more particularly described and shown on that certain map
Potential Annexation Area Community Facilities District No. 2019-1
(Maintenance Services) of the City of San Bernardino, County of San Bernardino, State of
Resolution No. 2020-144
June 6, 2019 in Book 88 of Maps of Assessment and Community
Facilities District, Page 33, and as Instrument No. 2019-0185395 in the official records of the
County of San Bernardino. The territory proposed to be annexed to the CFD No. 2019-1 is
described in Exhibit A attached hereto and by this reference made a part hereof. Such territory is
also shown and described on the map thereof entitled "Annexation Map No. 4, Community
Facilities District No. 2019-1 (Maintenance Services), City of San Bernardino, County of San
Bernardino, State of California," which is on file with the City Clerk (the "Annexation Map") and
attached hereto as Exhibit D.
SECTION 4. Description of Authorized Services. The services proposed to be financed
by CFD No. 2019-1
ich include costs associated of CFD No.
2019-1, determination of the amount of special taxes, collection or payment of special taxes, or
costs otherwise incurred in order to carry out the authorized purposes of CFD No. 2019-1. The
Services authorized to be financed by CFD No. 2019-1 are in addition to those currently provided
in the territory of CFD No. 2019-1 and do not supplant services already available within that
territory.
SECTION 5. Levy of Special Taxes. Except where funds are otherwise available, a
special tax sufficient to pay the costs of the Services (including incidental expenses), secured by
recordation of a continuing lien against all nonexempt real property in CFD No. 2019-1, will be
levied annually within CFD No. 2019-1. The Rate and Method of Apportionment, and manner of
collection of the special tax are specified in Exhibit C.
SECTION 6. Adoption of Annexation Map. Pursuant to Section 3110.5 of the Streets
and Highways Code, the City Council adopts the Annexation Map as the map of the area proposed
to be annexed to the CFD No. 2019-1. Pursuant to Section 3111 of said Code, the City Clerk shall
file the original of the Annexation map in his office and shall file a copy of the Annexation Map
with the County Recorder of the County of San Bernardino no later than 15 days prior to the date
of the hearing specified in Section 7 hereof.
SECTION 7. Public Hearing. The City Council hereby fixes 7:00 p.m., or as soon
thereafter as practicable, on Wednesday, August 5, 2020, in the City Council Chambers located at
201 N, San Bernardino, California, as the time and place when and where the City
Council will conduct a public hearing on the proposed annexation of the said territory to the CFD
No. 2019-1.
SECTION 8. Notice of Public Hearing. The City Clerk is hereby directed to publish, or
cause to be published, a notice of said public hearing, in substantially the form attached hereto as
Exhibit F, one time in a newspaper of general circulation published in the area of CFD No. 2019-
1. The publication of said notice shall be completed at least seven days prior to the date herein
fixed for said hearing. Said notice shall contain the information prescribed by Section 53322 of the
Act.
SECTION 9. Mailing Ballots. In anticipation of its action on Wednesday August 5, 2020
to call the election on the annexation for the same date, pursuant to waiver of election time limits
from the landowners, the City Council hereby authorizes the City Clerk to mail to each landowner
in the territory proposed to be annexed to the CFD No. 2019-1 a ballot in substantially the form set
Resolution No. 2020-144
forth in Exhibit G hereto. A copy of the waiver and consent form signed by the property owner is
attached hereto as Exhibit E and incorporated herein by this reference.
APPROVED and ADOPTED by the City Council and signed by the Mayor and attested
th
by the Acting City Clerk this 17 day of June 2020.
John Valdivia, Mayor
City of San Bernardino
Attest:
Genoveva Rocha, CMC, Acting City Clerk
Approved as to form:
Sonia Carvalho, City Attorney
Resolution No. 2020-144
CERTIFICATION
STATE OF CALIFORNIA )
COUNTY OF SAN BERNARDINO ) ss
CITY OF SAN BERNARDINO )
I, Genoveva Rocha, CMC, Acting City Clerk, hereby certify that the attached is a true copy
of Resolution No. 2020-____, adopted at a regular meeting held on the 17th day of June 2020 by
the following vote:
Council Members: AYES NAYS ABSTAIN ABSENT
SANCHEZ _____ _____ _______ _______
IBARRA _____ _____ _______ _______
FIGUEROA _____ _____ _______ _______
SHORETT _____ _____ _______ _______
NICKEL _____ _____ _______ _______
RICHARD _____ _____ _______ _______
MULVIHILL _____ _____ _______ _______
WITNESS my hand and official seal of the City of San Bernardino this ____ day of __________,
2020.
___________________________________
Genoveva Rocha, CMC, Acting City Clerk
EXHIBIT A
DESCRIPTION OF PROPOSED TERRITORY TO BE ANNEXED
The City of San Bernardino Community Facilities District No. 2019-1 (Maintenance Services) (the ÐCFD No.
2019-1Ñ) Annexation No. 4 is currently comprised of one parcel, located within the City boundaries. The property
is identified by the following San Bernardino County Assessor's Parcel Numbers (APN).
APN Owner Name
0261-181-16 TH Rancho Palma LLC
0261-181-17 TH Rancho Palma LLC
EXHIBIT B
DESCRIPTION OF AUTHORIZED SERVICES
The services which may be funded with proceeds of the special tax of CFD No. 2019-1, 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-ways,
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 facilities. 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, servicing; or both 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.
2019-1; as well as local roads within residential subdivisions located within CFD No. 2019-1; and any
portions adjacent to the properties within CFD No. 2019-1.
In addition to payment of the cost and expense of the forgoing services, proceeds of the special tax may
be expended to pay ÐAdministrative Expenses,Ñ as said term is defined in Exhibit B to this resolution of
intention.
The above services shall be limited to those provided within the boundaries of CFD No. 2019-1 or for the
benefit of the properties within the boundaries of CFD No. 2019-1, 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. 2019-1 only to the extent that they are in addition to those provided in the territory of CFD No.
2019-1 before CFD No. 2019-1 was created.
EXHIBIT C
RATEANDMETHODOFAPPORTIONMENTOFSPECIALTAXFOR
COMMUNITYFACILITIESDISTRICTNO.20191(MAINTENANCESERVICES)
OFTHECITYOFSANBERNARDINO
ASpecialTax(theͻ{ƦĻĭźğƌğǣͼΜshallbeleviedonandcollectedfromeach!ƭƭĻƭƭƚƩƭParcel(defined
below)inCommunityFacilitiesDistrictNo.20191(MaintenanceServices)(theͻ/C5No.2019Њͼor
ͻ/C5ͼͳdefinedbelow),ineachFiscalYear,(definedbelow),commencingintheFiscalYearbeginningJuly
1,2019,inanamountdeterminedbytheCityCounciloftheCityofSanBernardino,actinginitscapacity
asthelegislativebodyofCFDNo.20191,byapplyingtherateandmethodofapportionmentsetforth
below.AlloftherealpropertyinCFDNo.20191,unlessexemptedbylaworbytheprovisionsherein,
shallbetaxedtotheextentandinthemannerprovidedherein.
A. DEFINITIONS
ͻ!ĭƩĻͼ or ͻ!ĭƩĻğŭĻͼ meansthelandareaofan!ƭƭĻƭƭƚƩƭParcelasshownonany!ƭƭĻƭƭƚƩƭParcel
Map,orifthelandareaisnotshownonthe!ƭƭĻƭƭƚƩƭParcelMap,thelandareaasshownonthe
applicableFinalMap,oriftheareaisnotshownontheapplicableFinalMap,thelandareashallbe
calculatedbytheAdministrator.
ͻ!ķƒźƓźƭƷƩğƷźǝĻ9ǣƦĻƓƭĻƭͼ meanstheactualorreasonablyestimatedcostsdirectlyrelatedtothe
formation,annexation,andadministrationofCFDNo.20191including,butnotlimitedto:thecosts
ofcomputingtheSpecialTaxesandpreparingtheannualSpecialTaxcollectionschedules(whether
bytheCityordesigneethereoforboth);thecoststotheCity,CFDNo.20191,oranydesigneethereof
associatedwithfulfillingtheCFDNo.20191disclosurerequirements;thecostsassociatedwith
respondingtopublicinquiriesregardingtheSpecialTaxes;thecostsoftheCity,CFDNo.20191or
anydesigneethereofrelatedtoanappealoftheSpecialTax;andtheCity'sannualadministrationfees
includingpaymentofaproportionalshareofsalariesandbenefitsofanyCityemployeesandCity
overheadwhosedutiesarerelatedtotheadministrationandthirdpartyexpenses.Administrative
ExpensesshallalsoincludeamountsestimatedoradvancedbytheCityorCFDNo.20191forany
otheradministrativepurposesofCFDNo.20191,includingattorney'sfeesandothercostsrelatedto
commencingandpursuingtocompletionanyforeclosureofdelinquentSpecialTaxes.
ͻ!ķƒźƓźƭƷƩğƷƚƩͼ meanstheCityManageroftheCityofSanBernardino,orhisorherdesignee.
ͻ!ƦƦƩƚǝĻķtƩƚƦĻƩƷǤͼ meansall!ƭƭĻƭƭƚƩƭParcelsofTaxablePropertythatareincludedinaFinal
MapthatwasrecordedpriortotheMarch1precedingtheFiscalYearinwhichtheSpecialTaxisbeing
levied,andthathavenotbeenissuedabuildingpermitonorpriortotheMarch1precedingtheFiscal
yearinwhichthespecialtaxisbeinglevied.
ͻ!ƭƭĻƭƭƚƩƭtğƩĭĻƌͼ meansalotorparceloflandthatisidentifiablebyan!ƭƭĻƭƭƚƩƭParcelNumber
bytheCountyAssessoroftheCountyofSanBernardino.
ͻ!ƭƭĻƭƭƚƩƭParcelağƦͼ meansanofficialmapoftheAssessoroftheCountydesignatingparcelsby
!ƭƭĻƭƭƚƩƭParcelNumber.
ͻ!ƭƭĻƭƭƚƩƭParcelbǒƒĬĻƩͼ meansthatidentificationnumberassignedtoaparcelbytheCounty
AssessoroftheCounty.
CityofSanBernardino1
CommunityFacilitiesDistrictNo.20191(MaintenanceServices)
ͻ.ǒźƌķźƓŭSquareCƚƚƷğŭĻͼ or ͻ.{Cͼ meansthefloorareasquarefootagereflectedontheoriginal
constructionbuildingpermitissuedforconstructionofabuildingofNonResidentialPropertyandany
BuildingSquareFootagesubsequentlyaddedtoabuildingofsuchTaxablePropertyafterissuanceof
abuildingpermitforexpansionorrenovationofsuchbuilding.
ͻ/ğƌĻƓķğƩĻğƩͼ meanstheperiodcommencingJanuary1ofanyyearandendingthefollowing
December31.
ͻ/C5ͼ or ͻ/C5No.2019Њͼ meanstheCityofSanBernardinoCommunityFacilitiesDistrictNo.2019
1(MaintenanceServices).
ͻ/źƷǤͼ meanstheCityofSanBernardino.
ͻ/ƚƓƷźƓŭĻƓƷSpecialTaxBwĻƨǒźƩĻƒĻƓƷͼ meansthatamountrequiredinanyFiscalYear,ifthePOA
isunabletomaintaintheService(s)to:(i)paythecostsofServicesincurredorotherwisepayablein
theCalendarYearcommencinginsuchFiscalYear;(ii)fundanoperatingreserveforthecosts
ofServicesasdeterminedbytheAdministrator;lessacreditforfundsavailabletoreducetheannual
SpecialTaxB(Contingent)levyasdeterminedbytheAdministrator.
ͻ/ƚǒƓƷǤͼ meanstheCountyofSanBernardino.
ͻ5ĻǝĻƌƚƦĻķtƩƚƦĻƩƷǤͼ meansall!ƭƭĻƭƭƚƩƭParcelsofTaxablePropertyforwhichabuildingpermit
fornewconstructionhasbeenissuedonorpriortoMarch1precedingtheFiscalYearinwhichthe
SpecialTaxisbeinglevied.
ͻ9ǣĻƒƦƷtƩƚƦĻƩƷǤͼ meansall!ƭƭĻƭƭƚƩƭParcelsdesignatedasbeingexemptfromtheSpecialTaxas
providedforinSectionG.
ͻCźƓğƌağƦͼ meansasubdivisionofpropertybyrecordationofafinalmap,parcelmap,orlotline
adjustment,pursuanttotheSubdivisionMapAct(CaliforniaGovernmentCodeSection66410etseq.)
orrecordationofacondominiumplanpursuanttoCaliforniaCivilCode1352thatcreatesindividual
lotsforwhichbuildingpermitsmaybeissuedwithoutfurthersubdivision.
st
ͻCźƭĭğƌĻğƩͼ means
theperiodfromandincludingJuly1ofanyyeartoandincludingthefollowing
th
June30
.
ͻ\[ğƓķUse/ğƷĻŭƚƩǤͼ or ͻ\[
/ͼ meansanyofthecategoriescontainedinSectionBhereoftowhichan
!ƭƭĻƭƭƚƩƭParcelisassignedconsistentwiththelanduseapprovalsthathavebeenreceivedor
proposedforthe!ƭƭĻƭƭƚƩƭParcelasofMarch1precedingtheFiscalYearinwhichtheSpecialTaxis
beinglevied.
ͻağǣźƒǒƒSpecialğǣͼ meanseitherMaximumSpecialTaxAand/orMaximumSpecialTaxB
(Contingent),asapplicable.
ͻağǣźƒǒƒSpecialTax!ͼ meanstheMaximumSpecialTaxA,asdeterminedinaccordancewith
SectionCbelowthatcanbeleviedinanyFiscalYearonanyAssessor'sParcelofTaxableProperty
withinCFDNo.20191.
CityofSanBernardino2
CommunityFacilitiesDistrictNo.20191(MaintenanceServices)
ͻağǣźƒǒƒSpecialTaxBΛ/ƚƓƷźƓŭĻƓƷΜͼ meanstheMaximumSpecialTaxB(Contingent),as
determinedinaccordancewithSectionCbelowthatcanbeleviedinanyFiscalYearonanyAssessor's
ParcelofTaxablePropertywithinCFDNo.20191.
ͻaǒƌƷźFamilyResidentialtƩƚƦĻƩƷǤͼ meansany!ƭƭĻƭƭƚƩƭParcelofresidentialpropertythatconsists
ofabuildingorbuildingscomprisedofattachedResidentialUnitssharingatleastonecommonwall
withanotherunit.
ͻbƚƓResidentialtƩƚƦĻƩƷǤͼ or ͻbwͼ meansallAssessor'sParcelsofTaxablePropertyforwhicha
buildingpermit(s)wasissuedforanonresidentialuse.TheAdministratorshallmakethe
determinationifan!ƭƭĻƭƭƚƩƭParcelisNonResidentialProperty.
ͻtƩƚƦĻƩƷǤhǞƓĻƩƭ!ƭƭƚĭźğƷźƚƓͼ or ͻth!ͼ meansthepropertyƚǞƓĻƩƭassociationorŷƚƒĻƚǞƓĻƩƭ
associationestablishedtomaintaincertainlandscapingwithinaTaxZone.
ͻtƩƚƦƚƩƷźƚƓğƷĻƌǤͼ meansforTaxablePropertythatis:(i)DevelopedProperty,thattheratioofthe
actualSpecialTaxlevytotheMaximumSpecialTaxisthesameforallParcelsofDevelopedProperty
withthesameTaxZone,(ii)ApprovedProperty,thattheratiooftheactualSpecialTaxlevytothe
MaximumSpecialTaxisthesameforallParcelsofApprovedPropertywiththesameTaxZone,and
(iii)UndevelopedPropertythattheratiooftheactualSpecialTaxlevyperacretotheMaximum
SpecialTaxperacreisthesameforallParcelsofUndevelopedPropertywiththesameTaxZone.
ͻwĻƭźķĻƓƷźğƌ
ƓźƷͼ or"RU"meansaresidentialunitthatisusedorintendedtobeusedasadomicile
byoneormorepersons,asdeterminedbytheAdministrator.
ͻwĻƭźķĻƓƷźğƌtƩƚƦĻƩƷǤͼ meansall!ƭƭĻƭƭƚƩƭParcelsofTaxablePropertyuponwhichcompleted
ResidentialUnitshavebeenconstructedorforwhichbuildingpermitshavebeenormaybeissuedfor
purposesofconstructingoneormoreResidentialUnits.
ͻ{ĻƩǝźĭĻΛƭΜͼ meansservicespermittedundertheMelloRoosCommunityFacilitiesActof1982
including,withoutlimitation,thoseservicesauthorizedtobefundedbyCFDNo.20191assetforth
inthedocumentsadoptedbytheCityCouncilatthetimetheCFDwasformed.
ͻ{źƓŭƌĻFamilyResidentialtƩƚƦĻƩƷǤͼ
meansanyresidentialpropertyotherthanMultiFamily
ResidentialPropertyonan!ƭƭĻƭƭƚƩƭParcel.
ͻ{ƦĻĭźğƌğǣΛĻƭΜͼ meanstheSpecialTaxAand/orSpecialTaxB(Contingent)tobeleviedineachFiscal
Yearoneach!ƭƭĻƭƭƚƩƭParcelofTaxableProperty.
ͻ{ƦĻĭźğƌTax!ͼ meanstheannualspecialtaxtobeleviedineachFiscalYearoneach!ƭƭĻƭƭƚƩƭParcel
ofTaxablePropertytofundtheSpecialTaxARequirement.
"SpecialTaxARequirement"meansforeachTaxZone,thatamounttobecollectedinanyFiscalYear
topayforcertaincostsasrequiredtomeettheneedsforsuchTaxZoneofCFDNo.20191inboth
thecurrentFiscalYearandthenextFiscalYear.Thecoststobecoveredshallbethedirectcostsfor
maintenanceservicesincludingbutnotlimitedto(i)maintenanceandlightingofparks,parkways,
streets,roadsandopenspace,(ii)maintenanceandoperationofwaterqualityimprovements,(iii)
publicstreetsweeping,(iv)fundanoperatingreserveforthecostsofServicesasdeterminedbythe
Administrator,and(v)AdministrativeExpenses.UndernocircumstancesshalltheSpecialTaxA
RequirementincludefundsforBonds.
CityofSanBernardino3
CommunityFacilitiesDistrictNo.20191(MaintenanceServices)
ͻ{ƦĻĭźğƌTaxBΛ/ƚƓƷźƓŭĻƓƷΜͼ meanstheSpecialTaxB(Contingent)tobeleviedineachFiscalYearon
each!ƭƭĻƭƭƚƩƭParcelofTaxablePropertytofundtheContingentSpecialTaxBRequirement,if
required.
"TaxableProperty"meansall!ƭƭĻƭƭƚƩƭParcelswithinCFDNo.20191,whicharenotExempt
Property.
ͻğǣğĬƌĻ
ƓźƷͼ meansaResidentialUnit,BuildingSquareFootage,oranAcre.
"TaxZone"meansamutuallyexclusivegeographicarea,withinwhichparticularSpecialTaxratesmay
beleviedpursuanttothisRateandMethodofApportionmentofSpecialTax.AppendixCidentifies
theTaxZoneinCFDNo.20191atformation;additionalTaxZonesmaybecreatedwhenpropertyis
annexedintotheCFD.
"TaxZone1"meansthespecificgeographicareaidentifiedontheCFDBoundaryMapasTaxZone1.
"Tract(s)"meansanareaofland;i)withinasubdivisionidentifiedbyaparticulartractnumberona
FinalMap,ii)identifiedwithinaParcelMap;oriii)identifiedwithinlotlineadjustmentapprovedfor
subdivision.
ͻ
ƓķĻǝĻƌƚƦĻķtƩƚƦĻƩƷǤͼ means,foreachFiscalYear,allTaxablePropertynotclassifiedasDeveloped
PropertyorApprovedProperty.
B. ASSIGNMENTTOLANDUSECATEGORIES
ForeachFiscalYear,all!ƭƭĻƭƭƚƩƭParcelsofTaxablePropertywithinCFDNo.20191shallbeclassified
asDevelopedProperty,ApprovedProperty,orUndevelopedProperty,andshallbesubjecttothelevy
ofSpecialTaxesasdeterminedpursuanttoSectionsCandDbelow.!ƭƭĻƭƭƚƩƭParcelsofDeveloped
PropertyandApprovedPropertyshallbeclassifiedaseitherResidentialPropertyorNonResidential
Property.ResidentialPropertyshallbefurtherclassifiedasSingleFamilyResidentialPropertyor
MultiFamilyResidentialPropertyandthenumberofResidentialUnitsshallbedeterminedbythe
Administrator.
C. MAXIMUMSPECIALTAXRATES
ForpurposesofdeterminingtheapplicableMaximumSpecialTaxfor!ƭƭĻƭƭƚƩƭParcelsofDeveloped
PropertyandApprovedPropertywhichareclassifiedasResidentialProperty,allsuch!ƭƭĻƭƭƚƩƭ
ParcelsshallbeassignedthenumberofResidentialUnit(s)constructedortobeconstructedthereon
asspecifiedinorshownonthebuildingpermit(s)issuedorFinalMapasdeterminedbythe
Administrator.ForParcelsofundevelopedpropertyzonedfordevelopmentofsinglefamilyattached
ormultifamilyunits,thenumberofResidentialUnitsshallbedeterminedbyreferencingthe
condominiumplan,apartmentplan,siteplanorotherdevelopmentplan,orbyassigningthe
maximumallowableunitspermittedbasedontheunderlyingzoningfortheParcel.Onceasingle
familyattachedormultifamilybuildingorbuildingshavebeenbuiltonanAssessor'sParcel,the
AdministratorshalldeterminetheactualnumberofResidentialUnitscontainedwithinthebuilding
orbuildings,andtheSpecialTaxAleviedagainsttheParcelinthenextFiscalYearshallbecalculated
bymultiplyingtheactualnumberofResidentialUnitsbytheMaximumSpecialTaxperResidential
UnitidentifiedfortheTractbeloworasincludedinAppendixAaseachAnnexationoccurs.
ForpurposesofdeterminingtheapplicableMaximumSpecialTaxfor!ƭƭĻƭƭƚƩƭParcelsofDeveloped
PropertyandApprovedPropertywhichareclassifiedasNonResidentialProperty,allsuch!ƭƭĻƭƭƚƩƭ
CityofSanBernardino4
CommunityFacilitiesDistrictNo.20191(MaintenanceServices)
ParcelsshallbeassignedthenumberofBuildingSquareFootageorAcresasshownontheFinalMap
asdeterminedbytheAdministrator.OncetheAdministratordeterminestheactualnumberof
BuildingSquareFootageorAcresforthe!ƭƭĻƭƭƚƩƭParcels,theSpecialTaxAleviedagainstthe
!ƭƭĻƭƭƚƩƭParcelinthenextFiscalYearshallbecalculatedbymultiplyingthenumberofBuilding
SquareFootageorAcresbytheMaximumSpecialTaxperTaxableUnitidentifiedfortheTaxZone
beloworasincludedinAppendixAaseachAnnexationoccurs.
1.SpecialTaxA
a.DevelopedProperty
(i)MaximumSpecialTaxA
TheMaximumSpecialTaxAforeach!ƭƭĻƭƭƚƩƭParcelofDevelopedPropertyshallbespecific
toeachTaxZonewithintheCFD.WhenadditionalpropertyisannexedintoCFDNo.20191,
therateandmethodadoptedfortheannexedpropertyshallreflecttheMaximumSpecialTax
AfortheTaxZonesannexedandincludedinAppendixA.TheMaximumSpecialTaxAfor
DevelopedPropertyforFiscalYear20192020withinTaxZone1isidentifiedinTable1below:
TABLE1
MAXIMUMSPECIALTAXARATES
DEVELOPEDPROPERTY
TaxTaxableMaximum
ZoneTractLandUseCategoryUnitSpecialTaxA
1TR17170SingleFamilyResidentialPropertyRU$961
(ii)IncreaseintheMaximumSpecialTaxA
OneachJuly1,commencingonJuly1,2020theMaximumSpecialTaxAforDeveloped
Propertyshallincreasebyi)thepercentageincreaseintheConsumerPriceIndex(AllItems)
forLosAngelesRiversideOrangeCounty(198284=100)sincethebeginningofthe
precedingFiscalYear,orii)bytwopercent(2.0%),whicheverisgreater.
(iii)MultipleLandUseCategories
InsomeinstancesanAssessor'sParcelofDevelopedPropertymaycontainmorethanone
LandUseCategory.TheMaximumSpecialTaxAthatcanbeleviedonanAssessor'sParcel
shallbethesumoftheMaximumSpecialTaxAthatcanbeleviedforeachLandUseCategory
locatedonthatAssessor'sParcel.ForanAssessor'sParcelthatcontainsmorethanoneland
use,theAcreageofsuchAssessor'sParcelshallbeallocatedtoeachtypeofpropertybased
ontheamountofAcreagedesignatedforeachlanduseasdeterminedbyreferencetothe
siteplanapprovedforsuchAssessor'sParcel.TheAdministrator'sallocationtoeachtypeof
propertyshallbefinal.
b.ApprovedProperty
TheMaximumSpecialTaxAforeach!ƭƭĻƭƭƚƩƭParcelofApprovedPropertyshallbespecificto
eachTaxZonewithintheCFD.WhenadditionalpropertyisannexedintoCFDNo.20191,therate
andmethodadoptedfortheannexedpropertyshallreflecttheMaximumSpecialTaxAforthe
TaxZoneannexedandincludedinAppendixA.TheMaximumSpecialTaxAforApprovedproperty
FiscalYear201920withinTaxZone1isidentifiedinTable2below:
CityofSanBernardino5
CommunityFacilitiesDistrictNo.20191(MaintenanceServices)
TABLE2
MAXIMUMSPECIALTAXARATES
APPROVEDPROPERTY
TaxTaxableMaximum
ZoneTractLandUseCategoryUnitSpecialTaxA
1TR17170SingleFamilyResidentialRU$961
OneachJuly1,commencingonJuly1,2020theMaximumSpecialTaxAforApprovedProperty
shallincreasebyi)thepercentageincreaseintheConsumerPriceIndex(AllItems)forLosAngeles
RiversideOrangeCounty(198284=100)sincethebeginningoftheprecedingFiscalYear,orii)
bytwopercent(2.0%),whicheverisgreater.
c.UndevelopedProperty
TheMaximumSpecialTaxAforeach!ƭƭĻƭƭƚƩƭParcelofUndevelopedPropertyshallbespecific
toeachTaxZonewithintheCFD.WhenadditionalpropertyisannexedintoCFDNo.20191,the
rateandmethodadoptedfortheannexedpropertyshallreflecttheMaximumSpecialTaxAfor
theTaxZoneannexedandincludedinAppendixA.TheMaximumSpecialTaxAforUndeveloped
PropertyforFiscalYear201920withinTaxZone1isidentifiedinTable3below:
TABLE3
MAXIMUMSPECIALTAXARATES
UNDEVELOPEDPROPERTY
TaxZoneTractsTaxableUnitMaximumSpecialTaxA
1TR17170Acre$4,338
OneachJuly1,commencingonJuly1,2020theMaximumSpecialTaxAforUndevelopedProperty
shallincreasebyi)thepercentageincreaseintheConsumerPriceIndex(AllItems)forLosAngeles
RiversideOrangeCounty(198284=100)sincethebeginningoftheprecedingFiscalYear,orii)
bytwopercent(2.0%),whicheverisgreater.
2.SpecialTaxB(Contingent)
TheCityCouncilshalllevySpecialTaxB(Contingent)onlyintheeventthePOAdefaultsinitsbligation
tomaintaintheContingentServices,whichdefaultshallbedeemedtohaveoccurred,asdetermined
bytheAdministrator,ineachofthefollowingcircumstances:
(a)ThePOAfilesforbankruptcy;
(b)ThePOAisdissolved;
(c)ThePOAceasestolevyannualassessmentsfortheContingentServices;or
(d)ThePOAfailstoprovidetheContingentServicesatthesamelevelastheCityprovidessimilar
servicesandmaintainssimilarimprovementsthroughouttheCityandwithinninety(90)days
afterwrittennoticefromtheCity,orsuchlongerperiodpermittedbytheCityManager,fails
toremedythedeficiencytothereasonablesatisfactionoftheCityCouncil.
a.DevelopedProperty
(i)MaximumSpecialTaxB(Contingent)
CityofSanBernardino6
CommunityFacilitiesDistrictNo.20191(MaintenanceServices)
TheMaximumSpecialTaxB(Contingent)foreach!ƭƭĻƭƭƚƩƭParcelofTaxablePropertyis
showninTable4andshallbespecifictoeachTaxZonewithintheCFD.Whenadditional
propertyisannexedintoCFDNo.20191,therateandmethodadoptedfortheannexed
propertyshallreflecttheMaximumSpecialTaxB(Contingent)foreachTaxZonesannexed
andincludedinAppendixA.TheMaximumSpecialTaxB(Contingent)forFiscalYear201920
withinTaxZone1isidentifiedinTable4below:
TABLE4
MAXIMUMSPECIALTAXB(CONTINGENT)RATES
DEVELOPEDPROPERTY
TaxTaxableMaximumSpecial
ZoneTractLandUseCategoryUnitTaxB(Contingent)
1TR17170SingleFamilyResidentialPropertyRU$0
(ii)IncreaseintheMaximumSpecialTaxB(Contingent)
OneachJuly1,commencingonJuly1,2020theMaximumSpecialTaxB(Contingent)for
DevelopedPropertyshallincreasebyi)thepercentageincreaseintheConsumerPriceIndex
(AllItems)forLosAngelesRiversideOrangeCounty(198284=100)sincethebeginningof
theprecedingFiscalYear,orii)bytwopercent(2.0%),whicheverisgreater.
(iii)MultipleLandUseCategories
InsomeinstancesanAssessor'sParcelofDevelopedPropertymaycontainmorethanone
LandUseCategory.TheMaximumSpecialTaxB(Contingent)thatcanbeleviedonan
Assessor'sParcelshallbethesumoftheMaximumSpecialTaxB(Contingent)thatcanbe
leviedforeachLandUseCategorylocatedonthatAssessor'sParcel.ForanAssessor'sParcel
thatcontainsmorethanonelanduse,theAcreageofsuchAssessor'sParcelshallbeallocated
toeachtypeofpropertybasedontheamountofAcreagedesignatedforeachlanduseas
determinedbyreferencetothesiteplanapprovedforsuchAssessor'sParcel.The
Administrator'sallocationtoeachtypeofpropertyshallbefinal.
b.ApprovedProperty
TheMaximumSpecialTaxB(Contingent)foreach!ƭƭĻƭƭƚƩƭParcelofTaxablePropertyisshown
inTable5andshallbespecifictoeachTaxZonewithintheCFD.Whenadditionalpropertyis
annexedintoCFDNo.20191,therateandmethodadoptedfortheannexedpropertyshallreflect
theMaximumSpecialTaxB(Contingent)fortheTaxZoneannexedandincludedinAppendixA.
TheMaximumSpecialTaxB(Contingent)forFiscalYear201920withintheTaxZoneisidentified
inTable5below:
TABLE5
MAXIMUMSPECIALTAXB(CONTINGENT)RATES
APPROVEDPROPERTY
TaxTaxableMaximumSpecial
ZoneTractLandUseCategoryUnitTaxB(Contingent)
1TR17170SingleFamilyResidentialPropertyRU$0
OneachJuly1,commencingonJuly1,2020theMaximumSpecialTaxB(Contingent)forApproved
Propertyshallincreasebyi)thepercentageincreaseintheConsumerPriceIndex(AllItems)for
CityofSanBernardino7
CommunityFacilitiesDistrictNo.20191(MaintenanceServices)
LosAngelesRiversideOrangeCounty(198284=100)sincethebeginningofthepreceding
FiscalYear,orii)bytwopercent(2.0%),whicheverisgreater.
c.UndevelopedProperty
TheMaximumSpecialTaxB(Contingent)foreach!ƭƭĻƭƭƚƩƭParcelofTaxablePropertyisshown
inTable6andshallbespecifictoeachTaxZonewithintheCFD.Whenadditionalpropertyis
annexedintoCFDNo.20191,therateandmethodadoptedfortheannexedpropertyshallreflect
theMaximumSpecialTaxB(Contingent)fortheTaxZoneannexedandincludedinAppendixA.
TheMaximumSpecialTaxB(Contingent)forFiscalYear201920withintheTaxZoneisidentified
inTable6below:
TABLE6
MAXIMUMSPECIALTAXB(CONTINGENT)RATES
UNDEVELOPEDPROPERTY
TaxZoneMaximumSpecial
TractsTaxableUnitTaxB(Contingent)
1TR17170Acre$0
OneachJuly1,commencingonJuly1,2020theMaximumSpecialTaxB(Contingent)forUndeveloped
Propertyshallincreasebyi)thepercentageincreaseintheConsumerPriceIndex(AllItems)forLos
AngelesRiversideOrangeCounty(198284=100)sincethebeginningoftheprecedingFiscalYear,
orii)bytwopercent(2.0%),whicheverisgreater.
D. METHODOFAPPORTIONMENTOFANNUALSPECIALTAX
1.SpecialTaxA
CommencingwithFiscalYear201920andforeachfollowingFiscalYear,theCouncilshalldetermine
theSpecialTaxARequirementandshalllevytheSpecialTaxAonall!ƭƭĻƭƭƚƩƭParcelsofTaxable
PropertyuntiltheaggregateamountofSpecialTaxAequalstheSpecialTaxARequirementforeach
TaxZone.TheSpecialTaxAshallbeleviedforeachFiscalYearasfollows:
First:TheSpecialTaxAshallbeleviedProportionatelyonall!ƭƭĻƭƭƚƩƭParcelsofDeveloped
PropertywithineachTaxZoneupto100%oftheapplicableMaximumSpecialTaxtosatisfytheSpecial
TaxARequirementforsuchTaxZone;
Second:IfadditionalmoneysareneededtosatisfytheSpecialTaxARequirementforaTaxZone
afterthefirststephasbeencompleted,theSpecialTaxAshallbeleviedProportionatelyoneach
ParcelofApprovedPropertywithinsuchTaxZoneupto100%oftheMaximumSpecialTaxAfor
ApprovedProperty;
Third:IfadditionalmoniesareneededtosatisfytheSpecialTaxARequirementforaTaxZone
afterthefirsttwostepshasbeencompleted,theSpecialTaxAshallbeleviedProportionatelyonall
!ƭƭĻƭƭƚƩƭParcelsofUndevelopedPropertywithinsuchTaxZoneupto100%oftheMaximumSpecial
TaxAforUndevelopedProperty.
2.SpecialTaxB(Contingent)
CommencingwithFiscalYearinwhichSpecialTaxB(Contingent)isauthorizedtobeleviedandfor
eachfollowingFiscalYear,theCityCouncilshalldeterminetheContingentSpecialTaxB(Contingent)
RequirementforeachTaxZone,ifany,andshalllevytheSpecialTaxonall!ƭƭĻƭƭƚƩƭParcelsof
CityofSanBernardino8
CommunityFacilitiesDistrictNo.20191(MaintenanceServices)
TaxablePropertywithinsuchTaxZoneuntiltheaggregateamountofSpecialTaxB(Contingent)equals
theSpecialTaxB(Contingent)RequirementforsuchTaxZone.TheSpecialTaxB(Contingent)Shall
beleviedforeachFiscalYearasfollows:
First:TheSpecialTaxshallbeleviedProportionatelyonall!ƭƭĻƭƭƚƩƭParcelsofDeveloped
PropertyforaTaxZoneupto100%oftheapplicableMaximumSpecialTaxB(Contingent)tosatisfy
theContingentSpecialTaxBRequirement;
Second:IfadditionalmoneysareneededtosatisfytheContingentSpecialTaxBRequirementafter
thefirststephasbeencompleted,theSpecialTaxB(Contingent)shallbeleviedProportionatelyon
eachParcelofApprovedPropertywithinsuchTaxZoneupto100%oftheMaximumSpecialTaxB
(Contingent)forApprovedProperty;
Third:IfadditionalmoniesareneededtosatisfytheContingentSpecialTaxBRequirementafter
thefirsttwostepshasbeencompleted,theSpecialTaxB(Contingent)shallbeleviedProportionately
onall!ƭƭĻƭƭƚƩƭParcelsofUndevelopedPropertywithinsuchTaxZoneupto100%oftheMaximum
SpecialTaxB(Contingent)forUndevelopedProperty.
E. FUTUREANNEXATIONS
ItisanticipatedthatadditionalpropertieswillbeannexedtoCFDNo.20191fromtimetotime.As
eachannexationisproposed,ananalysiswillbepreparedtodeterminetheannualcostforproviding
Services.Basedonthisanalysis,thepropertytobeannexed,pursuanttoCaliforniaGovernmentCode
section53339etseq.willbeassignedtotheappropriateMaximumSpecialTaxratefortheTaxZone
whenannexedandincludedinAppendixA.
F. DURATIONOFSPECIALTAX
ForeachFiscalYear,theSpecialTaxAshallbeleviedaslongastheServicesarebeingprovided.
ForeachFiscalYear,theSpecialTaxB(Contingent)shallbeleviedaslongastheContingentServices
arebeingprovided.
G. EXEMPTIONS
TheCityshallclassifyasExemptPropertywithinCFDNo.20191,any!ƭƭĻƭƭƚƩƭParcels;(i)whichare
ownedby,irrevocablyofferedfordedication,encumberedbyorrestrictedinusebyanypublicentity;
(ii)withpublicorutilityeasementsmakingimpracticaltheirutilizationforotherthanthepurposesset
forthintheeasement;(iii)whichareprivatelyownedbutareencumberedbyorrestrictedsolelyfor
publicuses;or(iv)whichisinuseintheperformanceofapublicfunctionasdeterminedbythe
Administrator.
H. APPEALS
AnypropertyownerclaimingthattheamountorapplicationoftheSpecialTaxesarenotcorrectmay
fileawrittennoticeofappealwiththeCitynotlaterthantwelvemonthsafterhavingpaidthefirst
installmentoftheSpecialTaxthatisdisputed.Arepresentative(s)ofCFDNo.20191shallpromptly
reviewtheappeal,andifnecessary,meetwiththepropertyowner,considerwrittenandoralevidence
regardingtheamountoftheSpecialTax,andruleontheappeal.IftheƩĻƦƩĻƭĻƓƷğƷźǝĻƭdecision
requiresthattheSpecialTaxforan!ƭƭĻƭƭƚƩƭParcelbemodifiedorchangedinfavoroftheproperty
owner,acashrefundshallnotbemade,butanadjustmentshallbemadetotheSpecialTaxonthat
!ƭƭĻƭƭƚƩƭParcelinthesubsequentFiscalYear(s).
CityofSanBernardino9
CommunityFacilitiesDistrictNo.20191(MaintenanceServices)
I. MANNEROFCOLLECTION
TheSpecialTaxshallbecollectedinthesamemannerandatthesametimeasordinaryadvalorem
propertytaxes,provided,however,thatCFDNo.20191maycollecttheSpecialTaxatadifferenttime
orinadifferentmannerifnecessarytomeetitsfinancialobligations.
CityofSanBernardino10
CommunityFacilitiesDistrictNo.20191(MaintenanceServices)
APPENDIXA
CITYOFSANBERNARDINO
COMMUNITYFACILITIESDISTRICTNO.20191(MAINTENANCESERVICES)
COSTESTIMATE
SpecialTaxAServices Theestimatebreaksdownthecostsofprovidingoneyear'smaintenance
servicesforFiscalYear202021.TheseservicesarebeingfundedbythelevyofSpecialTaxAfor
CommunityFacilitiesDistrictNo.20191.
TAXZONE5
TRACTNO.20006
ItemDescriptionEstimatedCost
1Landscaping$22,133
2Lighting$2,161
3Streets$7,364
4Parks$3,835
5Graffiti$657
6Reserves$1,155
7Admin$3,615
Total$40,920
SpecialTaxBContingentServices ΑTheestimateinthetablebelowbreaksdownthecostsof
providingoneǤĻğƩƭcontingentmaintenanceservicesforFiscalYear202021.Ifnecessary,these
serviceswillbefundedbythelevyofSpecialTaxB(Contingent)forCommunityFacilitiesDistrict
No.20191TaxZone5.
TAXZONE5(CONTINGENTSERVICES)
TRACTNO.20006
ItemDescriptionEstimatedCost
1Drainage$6,194
Total$6,194
TAXZONE5
FY202021MAXIMUMSPECIALTAXRATES
DEVELOPEDPROPERTYANDAPPROVEDPROPERTY
LandUseTaxableMaximumMaximum
CategoryUnitSpecialTaxASpecialTaxB
SingleFamilyResidentialRU$344$57
MultiFamilyResidentialRU$344$57
NonResidentialPropertyAcre$2,315$385
CityofSanBernardino11
CommunityFacilitiesDistrictNo.20191(MaintenanceServices)
TAXZONE2
FY202021MAXIMUMSPECIALTAXRATES
UNDEVELOPEDPROPERTY
TaxableMaximumMaximum
UnitSpecialTaxASpecialTaxB
Acre$2,315$385
CityofSanBernardino12
CommunityFacilitiesDistrictNo.20191(MaintenanceServices)
TAXZONESUMMARY
TaxTractFiscalMaximumMaximum
AnnexationZoneAPNYearSpecialTaxASpecialTaxBSubdivider
Original117170201920$961/RU$0/RUSantiagoCommunities,Inc.
1217329201920$473/RU$0/RUJECEnterprises,Inc.
23PM19814202021$608/Acre$0/AcreGWS#4Development,LLC
34026604139201920$1,136/Acre$0/AcreDevoreStorageFacility,LLC
45TR20006202021$344/RU$57/RUTHRanchoPalma,LLC
ESCALATIONOFMAXIMUMSPECIALTAXES
OneachJuly1,commencingonJuly1,2021theMaximumSpecialTaxshallincreasebyi)the
percentageincreaseintheConsumerPriceIndex(AllItems)forLosAngelesRiversideOrange
orii)bytwopercent
County(198284=100)sincethebeginningoftheprecedingFiscalYear,
(2.0%),whicheverisgreater.
CityofSanBernardino13
CommunityFacilitiesDistrictNo.20191(MaintenanceServices)
APPENDIXB
CITYOFSANBERNARDINO
COMMUNITYFACILITIESDISTRICTNO.20191(MAINTENANCESERVICES)
DESCRIPTIONOFAUTHORIZEDSERVICES
TheserviceswhichmaybefundedwithproceedsofthespecialtaxofCFDNo.20191,asprovidedby
Section53313oftheAct,willincludeallcostsattributabletomaintaining,servicing,cleaning,repairing
and/orreplacinglandscapedareas(mayincludereservesforreplacement)inpublicstreetrightofways,
publiclandscaping,publicopenspacesandothersimilarlandscapedareasofficiallydedicatedforpublic
use.Theseservicesincludingthefollowing:
(a)maintenanceandlightingofparks,parkways,streets,roadsandopenspace,which
maintenanceandlightingservicesmayinclude,withoutlimitation,furnishingofelectricalpowertostreet
lightsandtrafficsignals;repairandreplacementofdamagedorinoperativelightbulbs,fixturesand
standards;maintenance(includingirrigationandreplacement)oflandscapingvegetationsituatedonor
adjacenttoparks,parkways,streets,roadsandopenspace;maintenanceandrepairofirrigationfacilities;
maintenanceofpublicsignage;graffitiremovalfromandmaintenanceandrepairofpublicstructures
situatedonparks,parkways,streets,roadsandopenspace;maintenanceandrepairofplaygroundor
recreationprogramequipmentorfacilitiessituatedonanypark;and
(b)maintenanceandoperationofwaterqualityimprovementswhichincludestormdrainage
andfloodprotectionfacilities,including,withoutlimitation,drainageinlets,catchbasininserts,infiltration
basins,floodcontrolchannels,fossilfuelfilters,andsimilarfacilities.Maintenanceservicesmayinclude
butisnotlimitedtotherepair,removalorreplacementofallorpartofanyofthewaterquality
improvements,fossilfuelfilterswithinthepublicrightofwayincludingtheremovalofpetroleum
hydrocarbonsandotherpollutantsfromwaterrunoff,orappurtenantfacilities,clearingofinletsand
outlets;erosionrepairs;andcleanuptoimprovements,andotheritemsnecessaryforthemaintenance,
servicing;orbothofthewaterqualitybasinimprovementswithinfloodcontrolchannelimprovements;
and
(c)publicstreetsweeping,onthesegmentsofthearterialswithintheboundariesofCFDNo.
20191;aswellaslocalroadswithinresidentialsubdivisionslocatedwithinCFDNo.20191;andany
portionsadjacenttothepropertieswithinCFDNo.20191;and
Inadditiontopaymentofthecostandexpenseoftheforgoingservices,proceedsofthespecialtaxmay
beexpendedtopayͻ!ķƒźƓźƭƷƩğƷźǝĻ9ǣƦĻƓƭĻƭͲͼassaidtermisdefinedintheRateandMethodof
Apportionment.
TheaboveservicesshallbelimitedtothoseprovidedwithintheboundariesofCFDNo.20191orforthe
benefitofthepropertieswithintheboundariesofCFDNo.20191,astheboundaryisexpandedfromtime
totimebyanticipatedannexations,andsaidservicesmaybefinancedbyproceedsofthespecialtaxof
CFDNo.20191onlytotheextentthattheyareinadditiontothoseprovidedintheterritoryofCFDNo.
20191beforeCFDNo.20191wascreated.
CityofSanBernardino14
CommunityFacilitiesDistrictNo.20191(MaintenanceServices)
APPENDIXC
CITYOFSANBERNARDINO
COMMUNITYFACILITIESDISTRICTNO.20191(MAINTENANCESERVICES)
PROPOSEDBOUNDARIESANDPOTENTIALANNEXATIONAREABOUNDARIES
CityofSanBernardino15
CommunityFacilitiesDistrictNo.20191(MaintenanceServices)
SHEET 1 OF 1 SHEET
ANNEXATION AREA BOUNDARYPARCEL LINECITY BOUNDARY
XXXX-XXX-XX ASSESSOR PARCEL NUMBER 5 TAX ZONE
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THIS ANNEXATION MAP CORRECTY SHOWS THE LOT ORPARCEL OF LAND INCLUDED WITHIN THE BOUNDARIES OFTHE COMMUNITY FACILITIES DISTRICT. FOR DETAILSCONCERNING THE LINES AND DIMENSIONS OF LOTS
ORPARCEL REFER TO THE COUNTY ASSESSOR MAPS FORFISCAL YEAR 2019-20.
PETITIONTO THECITY COUNCILOFTHECITYOFSAN BERNARDINO
REQUESTING ANNEXINGTERRITORY INTOCOMMUNITYFACILITIESDISTRICT
NO. 2019-1OFPROPERTYTHECITYOFSAN BERNARDINO ANDA WAIVER WITH
RESPECTS TO CERTAIN PROCEDURAL MATTERS UNDER THE MELLO-ROOS
COMMUNITYFACILITIESACTOF 1982ANDCONSENTINGTOTHE LEVYOF
SPECIALTAXESTHEREONTO PAYTHE COSTSOF SERVICESTOBE PROVIDED
BYTHECOMMUNITYFACILITIESDISTRICT
1. TheundersignedrequeststhattheCityCounciloftheCityofSan Bernardino,initiate
and conductproceedingspursuantto theMello-RoosCommunityFacilitiesActof1982(the“Act”)
(Government Code Section53311 etseq.),to annex territoryintoCommunity FacilitiesDistrictNo.2019-1
(MaintenanceServices)(the “Community Facilities District”)ofthepropertydescribedbelowandconsentsto
theannuallevyofspecialtaxesonsuch propertytopaythecostsofservicestobeprovidedbythe Community
Facilities District.
2. Theundersignedrequeststhatthecommunityfacilitiesdistrictprovideany services
thatarepermittedundertheActincluding,butnotlimitedto,allnecessaryservice,operations,
administrationandmaintenancerequired to keep landscapelighting, street lighting,flood control facilities,
ground cover, shrubs, plants and tree, irrigation systems, graffiti removal, sidewalks and masonry walls,
fencing entry monuments, tot lot equipment and associated appurtenant facilities within the district in a
healthy, vigorousand satisfactory working condition.
3. Theundersignedherebycertifiesthatasofthedateindicatedoppositeits signature,
itistheownerofallthepropertywithintheproposedboundariesoftheCommunityFacilities District
describedinExhibitAheretoandasshownonthemapExhibitBhereto.
4. TheundersignedrequeststhataspecialelectionbeheldundertheActto authorize
thespecialtaxesfortheproposedcommunityfacilities district.Theundersignedwaivesanyrequirementfor
themailingoftheballotforthespecialelectionandexpresslyagreesthatsaidelectionmaybeconductedby
mailedorhand-deliveredballottobereturnedasquicklyas possibletothedesignatedelectionofficial,being
theofficeoftheCityClerkandtheundersignedrequest thattheresults ofsaidelectionbecanvassedand
reportedtotheCityCouncilatthesamemeetingofthe CityCouncilasthepublic hearing on the creation of
the CommunityFacilitiesDistrictoratthe nextavailablemeeting.
5. PursuanttoSections53326(a)and53327(b)oftheAct,theundersignedexpressly
waivesallapplicablewaitingperiodsfortheelectionandwaivestherequirementforanalysisand
argumentsrelatingtothespecialelection,andconsentstonothavingsuchmaterialsprovidedtothe
landownerintheballotpacket,andexpresslywaivesanyrequirementsastotheformoftheballot.The
undersignedexpresslywaivesallnoticerequirementsrelatingtohearingsandspecialelections(exceptfor
publishednoticesrequiredbytheAct),andwhethersuchrequirementsarefoundintheCaliforniaElections
Code,theCaliforniaGovernmentCodeorotherlawsorprocedures,includingbutnotlimitedtoanynotice
providedforbycompliancewiththeprovisionsofSection4101oftheCaliforniaElectionsCode.
6. Theundersignedherebyconsentstoandexpresslywaivesanyandallclaims
basedonanyirregularity,error,mistakeordeparturefromtheprovisionsoftheActorotherlawsofthe
Stateandanyandalllaws andrequirementsincorporatedtherein,andnosteporactioninanyproceeding
relativetoannexingterritoryintoCommunityFacilities DistrictNo.2019-1oftheportionoftheincorporated
areaoftheCity of San Bernardino orthespecialelectionthereinshallbeinvalidatedoraffectedbyanysuch
irregularity,errormistakeordeparture.
IN WITNESS WHEREOF, I hereunto set my hand this ____ day of __________, 20___.
TH RANCHOPALMA, LLC
a Delaware limited liability Company
By: TH Rancho Palma, LLC
By:_____________________
Name: Richard P. Douglass
Title: Authorized Agent
OWNER'S PROPERTY:
TRACT MAP OR PARCEL MAP NO.
or PROJECT NO. 20006
OWNER'S MAILINGADDRESS:
450 Newport Center Dr, Suite 300
Newport Beach, CA 92660
FILED IN THE OFFICE OF THE CITY CLERK OF THE CITY COUNCIL OF THE CITY OF SAN BERNARDINO
THIS ____ DAY OF __________, 20___.
______________________________
City Clerk of the CityCouncil of the
City of San Bernardino
Acknowledgment Regarding Property to be Included into Community Facilities District No. _____
The developer/property owner of Tract No.20006andAssessor’s Parcel Nos.
0261-181-16-0000, 0261-181-
17-0000 hereby acknowledges that:
If the landscaping, drainage, lighting and eligible public improvements within the Community Facilities District
No. ____the maintenance areas of Assessor’s Parcel Nos.0261-181-16-0000, 0261-181-17-0000, which are
to be included in the Community Facilities District No. ____of the City of San Bernardinoare completed prior
to the levy and collection of special taxes upon property within said tract for the maintenance of such
landscape and improvements, the developer/property owner will continue to be responsible for and will
maintain the landscaping, drainage, lighting, and eligible public improvements within such maintenance areas
at its sole expense, and the City will not assume responsibility for the maintenance of such landscaping,
drainage, lighting and eligible public improvements until such time as the City is able to collect such special
taxes to pay the costs of the maintenance of such landscaping, drainage, lighting, and eligible public
improvements.
D ATED:O WNER:
___________________ ________________________________
Richard P. Douglass
________________________________
(Signature)
________________________________
Authorized Agent
TH Rancho Palma LLC
EXHIBIT F
NOTICE OF PUBLIC HEARING ON INTENTION TO ANNEX TERRITORY TO AN
EXISTING COMMUNITY FACILITIES DISTRICT 2019-1 (MAINTENANCE SERVICES)
(ANNEXATION NO. 4)
NOTICE IS HEREBY GIVEN that the City Council of the City of San Bernardino on June 17, 2020, adopted
its Resolution No. 2020-___, in which it declared its intention to annex territory to existing Community
Facilities District No. 2019-1 (Maintenance Services) (the "CFD No. 2019-1"), and to levy a special tax to
pay for certain maintenance services, all pursuant to the provisions of the Mello-Roos Community Facilities
Act of 1982, Chapter 2.5, Part 1, Division 2, Title 5 of the California Government Code. The resolution
describes the territory to be annexed and describes the rate and method of apportionment of the proposed
special tax. No change in the tax levied in the existing CFD No. 2019-1 is proposed.
NOTICE IS HEREBY FURTHER GIVEN that the City Council has fixed 7:00 p.m., or as soon thereafter as
practicable, Wednesday, August 5, 2020 at the Bing Wong Auditorium of the Norman F. Feldheym Public
Library at 555 W. 6th Street, San Bernardino, California, as the time and place when and where the City
Council will conduct a public hearing on the annexation of territory to CFD No. 2019-1. At the hearing, the
testimony of all interest persons for or against the annexation of the territory or the levying of the special
taxes will be heard.If and to the extent participation in the August 5, 2020 meeting must occur by
teleconference, videoconference, or other electronic means authorized by the Ralph M. Brown Act or an
Executive Order of the Governor of California, the means and methods for participating the meeting shall
be posted on the Agenda for said meeting, which shall be posted at least 72 hours prior to the meeting on
the City of San Bernardino (www.sbcity.org), and outside of the Bing Wong Auditorium of the Norman F.
Feldheym Public Library at 555 W. 6th Street, San Bernardino, California, 92418. A copy of the Agenda
will be made available upon request to the San Bernardino City Clerk's office at 909-384-5002.
DATED: ____________, 2020 _________________________________________
City Clerk of the City of San Bernardino
PUB: _______________, 2020
EXHIBIT G
CITY OF SAN BERNARDINO
COUNTY OF SAN BERNARDINO, STATE OF CALIFORNIA
COMMUNITY FACILITIES DISTRICT NO. 2019-1 (MAINTENANCE SERVICES)
ANNEXATION NO. 4
(August 5, 2020)
This ballot is for the use of the authorized representative of the following owner of land within
Community Facilities District No. 2019-1 (Maintenance Services) (ÐCFD No. 2019-1Ñ) of the City
of San Bernardino:
Name of Landowner Number of Acres Owned Total Votes
TH Rancho Palma, LLC 28.34 29
According to the provisions of the Mello-Roos Community Facilities Act of 1982, and resolutions
of the City Council (the ÐCouncilÑ) of the City of San Bernardino (the ÐCityÑ), the above-named
landowner is entitled to cast the number of votes shown above under the heading ÐTotal Votes,Ñ
representing the total votes for the property owned by said landowner. The City has sent the
enclosed ballot to you so that you may vote on whether or not to approve the special tax.
This special tax ballot is for the use of the property owner of the parcels identified below, which
parcels are located within the territory proposed to form the CFD No. 2019-1, City of San
Bernardino, County of San Bernardino, State of California. Please advise the City Clerk, at (909)
384-5002 if the name set forth below is incorrect or if you are no longer one of the owners of these
parcels. This special tax ballot may be used to express either support for or opposition to the
proposed special tax. To be counted, this special tax ballot must be signed below by the owner
or, if the owner is not an individual, by an authorized representative of the owner. The ballot must
then be delivered to the City Clerk, either by mail or in person, as follows:
Mail
Delivery: If by mail, place ballot in the return envelope provided, and mail no later than July
22, 2020, two calendar weeks prior to the date set for the election. Mailing later
than this deadline creates the risk that the special tax ballot may not be received
in time to be counted.
Personal
Delivery: If in person, deliver to the City Clerk at any time up to 7:00 p.m. on August 5, 2020,
at the ClerkÓs office at 201 N. ÐEÑ Street, Bldg A, City of San Bernardino, CA 92401.
However delivered, this ballot must be received by the Clerk prior to the close of the public
meeting on August 5, 2020.
Very truly yours,
Genoveva Rocha, CMC, Acting City Clerk
TO CAST THIS BALLOT, PLEASE RETURN THIS ENTIRE PAGE.
OFFICIAL SPECIAL TAX BALLOT
Name & Address of Property Owner: AssessorÓs Parcel Number(s):
TH Rancho Palma, LLC 0261-181-16
Attn: Richard P. Douglass
0261-181-17
450 Newport Center Drive, Suite 300
Newport Beach, CA 92660
CITY OF SAN BERNARDINO
COUNTY OF SAN BERNARDINO, STATE OF CALIFORNIA
COMMUNITY FACILITIES DISTRICT NO. 2019-1 (MAINTENANCE SERVICES)
AN ÐXÑ OR OTHER MARK WILL CAST ALL VOTES ASSIGNED TO THIS BALLOT
MARK ÐYESÑ OR ÐNOÑ
SPECIAL TAX BALLOT MEASURE
WITH AN ÐXÑ:
Shall the City Council of the City of San Bernardino be authorized to
YES _________
levy a special tax on an annual basis at the rates and apportioned
as described in Exhibit B to the Resolution Declaring its Intention to
Annex territory to Community Facilities District No. 2019-1
(Maintenance Services) adopted by the City Council on June 17,
2020 (the ÐResolutionÑ), which is incorporated herein by this
NO _________
reference, within the territory identified on the map entitled
ÐAnnexation Map No. 4 of Community Facilities District No. 2019-1
(Maintenance Services) City of San BernardinoÑ to finance certain
services as set forth in Section 4 to the Resolution (including
incidental expenses), and shall an appropriation limit be established
for the Community Facilities District No. 2019-1 (Maintenance
Services) in the amount of special taxes collected?
Certification for Special Election Ballot
The undersigned is an authorized representative of the above-named landowner and is the
person legally authorized and entitled to cast this ballot on behalf of the above-named landowner.
I declare under penalty of perjury under the laws of the State of California that the foregoing is
true and correct and that this declaration is executed on ____________, 20__.
TH Rancho Palma, LLC,
a Delaware limited liability company
By: Richard P. Douglass
Authorizing Agent
Trumark Homes
Signature
Print Name
Title