HomeMy WebLinkAboutReso 2024-075
RESOLUTION NO. 2024-075
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA ESTABLISHING COMMUNITY FACILITIES
DISTRICT NO. 16M (EL DORADO RIDGE) OF THE CITY OF
CHULA VISTA, COUNTY OF SAN DIEGO, STATE OF
CALIFORNIA, AND THE BOUNDARIES THEREOF
WHEREAS, the CITY COUNCIL (the “City Council”) of the CITY OF CHULA VISTA
(the “City”) has heretofore adopted Resolution No. 2024-043 (the “Resolution of Intention”)
stating that a community facilities district to be known as “Community Facilities District No.
16M (El Dorado Ridge), City of Chula Vista, County of San Diego, State of California” (“CFD
No. 16M”), is proposed to be established pursuant to Chapter 2.5 (commencing with Section
53311) of Part 1 of Division 2 of Title 5 of the California Government Code, commonly known
as the “Mello-Roos Community Facilities Act of 1982” (the “Act”), and fixing the time and
place for a public hearing on the formation of CFD No. 16M; and
WHEREAS, CFD No. 16M is proposed to be established for the purpose of financing
certain public services (the “Services”) of which are necessary to meet increased demands placed
upon the City as a result of the development of said real property; and
WHEREAS, notice was published and mailed to the owner of all of the property in CFD
No. 16M relative to the intention of the City Council to establish CFD No. 16M, the levy of
special taxes therein, and of the time and place of the public hearing; and
WHEREAS, following adoption of the Resolution of Intention on March 19, 2024, the
City has elected to change the month used to calculate the consumer price index year over year
change from the month of May to January to allow sufficient time for the index to be released
and the annual special taxes to be calculated to meet the County of San Diego’s deadline for
submitting the annual enrollment of such special taxes. Said change has been applied to the rate
and method of apportionment attached to this Resolution (as defined below); and
WHEREAS, on May 7, 2024, the City Council conducted the public hearing as required
by law relative to the formation of CFD No. 16M, the levy of special taxes therein, and the
provision of public services therein; and
WHEREAS, prior to the commencement of the public hearing there was filed with the
City Council a report (the “Report”) containing a description and an estimate of the fair and
reasonable costs of providing such public services, as required by Section 53321.5 of the Act
required to adequately meet the needs of CFD No. 16M; and
WHEREAS, at the public hearing all persons desiring to be heard on all matters
pertaining to the formation of CFD No. 16M, the levy of the special taxes therein, the provision
of public services therein was heard, and a full and fair hearing was held; and
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WHEREAS, at the public hearing, evidence was presented to the City Council on the
matters before it, and the City Council, at the conclusion of the hearing, was fully advised as to
all matters relating to the formation of CFD No. 16M, the levy of the special taxes therein, and
the provision of public services therein; and
WHEREAS, the City Council may, therefore, proceed to establish CFD No. 16M; and
WHEREAS, the City Clerk has advised the City Council that they have received a
statement from the Registrar of Voters of the County of San Diego that there are no persons
registered to vote in the territory of CFD No. 16M.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula
Vista, that the City Council finds as follows:
(a) All of the preceding recitals are true and correct and are incorporated herein by
this reference;
(b) On May 7, 2024, pursuant to notice thereof duly given as provided by law, the
City Council conducted a public hearing with respect to the formation of CFD No. 16M, and the
annual levying of specified special taxes on the taxable property within CFD No. 16M to pay for
the ongoing maintenance of certain services, and other obligations which are described herein;
(c) The boundary map of CFD No. 16M was recorded on March 28, 2024, pursuant
to Sections 3111 and 3113 of the California Streets and Highways Code, at page 88 in Book 51
of Maps of Assessment and Community Facilities Districts, and as Instrument No. 2024-
7000141 in the official records of the County of San Diego;
(d) All prior proceedings with respect to the formation of CFD No. 16M prior to and
during the public hearing with respect to the formation of CFD No. 16M which was conducted
by the City Council on May 7, 2024, were valid and in conformity with the requirements of the Act;
(e) No written protests were received, at or prior to the time of the public hearing,
against the formation of CFD No. 16M, or the levying of the special taxes, or the furnishing of
specified types of public services, and the special taxes and public services have, therefore, not
been eliminated by majority protest pursuant to Section 53324 of the Act;
(f) The City Council is, therefore, authorized to adopt a resolution of formation
pursuant to Section 53325.1 of the Act for the formation of Community Facilities District No.
16M (El Dorado Ridge), City of Chula Vista, County of San Diego, State of California, and CFD
No. 16M should be established; and
(g) Twelve (12) persons have not been registered to vote within the territ ory of CFD
No. 16M for each of the 90 days preceding the close of the public hearing on May 7, 2024, and
pursuant to Section 53326 of the Act, the vote in the Special Election (defined below) provided
for herein shall, therefore, be by the landowners of CFD No. 16M whose property would be
subject to the special taxes if they were levied at the time of the elections, and each landowner
shall have one vote for each acre, or portion thereof, which he or she owns within CFD No. 16M
which would be subject to the proposed special taxes if they were levied at the time of the
elections.
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BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that the
modifications to the rate and method of apportionment of the Special Taxes to be levied on
parcels of taxable property in CFD No. 16M (“Rate and Method”), as set forth in Exhibit A
hereto, are hereby approved.
BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that
Community Facilities District No. 16M (El Dorado Ridge), City of Chula Vista, County of San
Diego, State of California, is hereby established. The boundaries of CFD No. 16M are set forth
and shown on the map entitled “Proposed Boundaries of Community Facilities District No. 16-M
(El Dorado Ridge), City of Chula Vista, County of San Diego, State of California,” which is on
file with the City Clerk, and those boundaries are hereby established.
BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that the
types of Services and Incidental Expenses of CFD No. 16M are as follows:
(a) A general description of certain public services (the “Services) proposed to be
financed by CFD No. 16M is set forth in Exhibit B attached hereto and incorporated herein by
this reference.
(b) The incidental expenses, as such term is defined in Section 53317(c) of the Act,
which will be incurred include, but are not limited to: (i) the cost of planning and designing such
services; (ii) all costs associated with the formation of CFD No. 16M, administration of and the
determination of the amount of and collection of the special taxes, and the payment of the special
taxes, and costs otherwise incurred in order to carry out the authorized purposes of CFD No.
16M; (iii) any other expenses incidental to providing the Services; (iv) accumulation and funding
of reserves for capital replacement costs; (v) a sinking fund for Services that could not otherwise
be funded in a single fiscal year; and (vi) any other expense required in order to carry out the
authorized purposes of CFD No. 16M (the “Incidental Expenses”).
BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that
except where funds are otherwise available, a special tax sufficient to finance the Services and
related Incidental Expenses (the “Special Taxes”), secured by the recordation of a continuing lien
against all taxable or nonexempt property in CFD No. 16M, shall be annually levied within CFD
No. 16M.
Under no circumstances will the Special Tax levied in any fiscal year against any parcel
used for private residential purposes be increased as a consequence of delinquency or default by
the owner of any other parcel or parcels within CFD No. 16M by more than 10 percent (10%)
above the amount that would have been levied in that fiscal year had there never been any such
delinquencies or defaults. A parcel shall be considered “used for private residential purposes” not
later than the date on which an occupancy permit or the equivalent for private residential use is
issued and for such parcel.
For further particulars as to the Rate and Method, reference is made to the attached and
incorporated Exhibit A, which sets forth in sufficient detail the rate and method of apportionment
of the Special Taxes to allow each l andowner or resident within CFD No. 16M to clearly
estimate the maximum amount that such person will have to pay.
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There are no conditions under which the obligation to pay the Special Tax may be
prepaid and permanently satisfied as set forth in the Rate and Method.
Pursuant to Section 53340 of the Act, said Special Taxes shall be collected in the same
manner and at the same time as ordinary ad valorem property taxes; provided, however, that
CFD No. 16M may collect Special Taxes at a different time or in a different manner if necessary
to meet its financial obligations, and may covenant to foreclose and may actually foreclose on
delinquent assessor’s parcels as permitted by the Act.
Upon recordation of a notice of special tax lien pursuant to Section 3114.5 of the
California Streets and Highwa ys Code, a continuing lien to secure each levy of the Special Taxes
shall attach to all non-exempt real property in CFD No. 16M, and that lien shall continue in force
and effect in perpetuity. The special tax obligation shall not be prepaid and shall continue in
perpetuity or until the City ceases to provide the Services and the lien cancelled in accordance
with the law.
BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that ,
pursuant to Section 53340 of the Act, and except as provided in Section 53317.3 of the Act,
properties of entities of the state, federal, and local governments shall be exempt from the levy of
Special Taxes.
BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that the
Report is hereby approved and is made a part of the record of the public hearing regarding the
formation of CFD No. 16M and is ordered to be kept on file with the City Clerk as part of the
transcript of these proceedings.
BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that ,
pursuant to Section 53314.9 of the Act, the City Council proposes to accept advances of funds or
work-in-kind from private persons or private entities and to provide, by resolution, for the use of
those funds or that work-in-kind for any authorized purpose, including but not limited to, paying
any costs incurred by the City in creating CFD No. 16M, and to enter into an agreement, by
resolution, with the person or entity advancing the funds or work-in-kind to repay 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.
BE IT FURTHER RESOLVED by the City Council of the City of Chula Vist a, that,
except as otherwise provided in this section, the special election on the proposition identified
below shall be conducted by the City Clerk in accordance with the provisions of the California
Elections Code governing mail ballot elections of cities, insofar as they may be applicable. The
voting procedures to be followed in conducting the special election on the proposition with
respect to the levy of special taxes on parcels of taxable property within CFD No. 16M to pay the
ongoing costs of providing the Services and establishing an initial appropriations limit for CFD
No. 16M in the amount of $250,000 (the “Special Election”) shall be as follows:
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(a) The Special Election shall be held on the earliest date, following the adoption by
the City Council of this Resolution and a resolution pursuant to Section 53326 of the Act
submitting to the qualified electors of CFD No. 16M the propositions with respect to (i) the levy
of Special Taxes to pay the ongoing costs of providing the Services and (ii) establishing an
appropriations limit for the community facilities district to the qualified electors of the
community facilities district, upon which such elections can be held pursuant to Section 53326
which may be selected by the City Council, or such earlier date as the owners of land within
CFD No. 16M and the City Clerk agree and concur is acceptable.
(b) Pursuant to Section 53326 of the Act, the Special Election may be held earlier
than 90 days following the close of the public hearing if the qualified electors of CFD No. 16M
waive the time limits for conducting the elections set forth in said Section 53326 by unanimous
written consent and the City Clerk concurs in such earlier election date as shall be consented to
by the qualified electors.
(c) Pursuant to Section 53326 of the Act, ballots for the Special Election shall be
distributed to the qualified electors by the City Clerk by mail with return postage prepaid, or by
personal service.
(d) Pursuant to applicable sections of the California Elections Code governing the
conduct of mail ballot elections of cities, and specifically Division 4 (commencing with Section
4000) of the California Elections Code with respect to elections conducted by mail, the City
Clerk shall mail or deliver to each qualified elector an official ballot in a form specified by the
City Council in the resolutions calling the Special Election, and shall also mail or deliver to all
such qualified electors a ballot pamphlet and instructions to voter, including a sample ballot
identical in form to the official ballot but identified as a sample ballot, a statement pursuant to
Section 9401 of that Code, an impartial analysis by the City Attorney pursuant to Section 9280
of that Code with respect to the ballot propositions contained in the official ballot, arguments and
rebuttals, if any, pursuant to Sections 9281 to 9287, inclusive, and 9295 of that Code, a return
identification envelope with prepaid postage thereon addressed to the City Clerk for the return of
voted official ballots, and a copy of the Resolution of Formation provided, however, that such
statement, analysis and arguments may be waived with the unanimous consent of all the
landowners who are qualified electors and shall be so stated in the resolution adopted by the City
Council calling the Special Election. Such statement, impartial analysis, and arguments, if any,
shall be prepared by the City Attorney.
(e) The official ballot to be mailed or delivered by the City Clerk or her designee to
each landowner-voter shall have printed or typed thereon the name of the landowner-voter and
the number of votes to be voted by the landowner-voter and shall have appended to it a
certification to be signed by the person voting the official ballot which shall certify that the
person signing the certification is the person who voted the official ballot, and if the landowner-
voter is other than a natural person, that he or she is an officer of or other person affiliated with
the landowner-voter entitled to vote such official ballot, that he or she has been authori zed to
vote such official ballot on behalf of the landowner-voter, that in voting such official ballot it
was his or her intent, as well as the intent of the landowner-voter, to vote all votes to which the
landowner-voter is entitled based on its land ownership on the propositions set forth in the
official ballot as marked thereon in the voting square opposite each such proposition, and further
certifying as to the acreage of the landowner-voter’s land ownership within CFD No. 16M.
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(f) The return identification envelope mailed or delivered by the City Clerk to each
landowner-voter shall have printed or typed thereon the following: (i) the name of the
landowner; (ii) the address of the landowner; (iii) a declaration under penalty of perjury stating
that the voter is the landowner or the authorized representative of the landowner entitled to vote
the enclosed ballot and is the person whose name appears on the identification envelope; (iv) the
printed name and signature of the voter; (v) the address of the voter; (vi) the date of signing and
place of execution of the declaration; and (vii) a notice that the envelope contains an official
ballot and is to be opened only by the City Clerk.
(g) The instruction to voter form to be mailed or delivered by the City Clerk to the
landowner-voters shall inform them that the official ballots shall be returned to the City Clerk
properly voted as provided thereon and with the certification appended thereto properly
completed and signed in the sealed return identification envelope with the certification thereon
completed and signed and all other information to be inserted thereon properly inserted by the
hour on the date of the election which is specified by the City Council in the resolution calling
the Special Election for the receipt of voted ballots; provided that if all qualified voters have
voted, the elections shall be closed with the concurrence of the City Clerk.
(h) Upon receipt of the return identification envelopes which are returned prior to the
voting deadline on the date of the elections, the City Clerk shall canvass the votes cast in the
Special Election and shall file a statement with the City Council as to the results of such canvass
and the election on each proposition set forth in the official ballot.
The procedures set forth in this section for conducting the special election, if they are
held, may be modified as the City Council may determine to be necessary or desirable by a
resolution subsequently adopted by the City Council.
BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that if
any provision of this Resolution or the application thereof to any person or circumstance is held
invalid by a court of competent jurisdiction, such invalidity shall not affect other provisions or
applications, and to this end, the provisions of this Resolution are declared to be severable.
BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that this
Resolution shall become effective immediately.
[SIGNATURES ON THE FOLLOWING PAGE]
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Presented by Approved as to form by
Laura C. Black, AICP Marco A. Verdugo
Director of Development Services City Attorney
PASSED, APPROVED, and ADOPTED by the City Council of the City of Chula Vista,
California, this 7th day of May 2024 by the following vote:
AYES: Councilmembers: Chavez, Gonzalez, Morineau, Preciado, and McCann
NAYS: Councilmembers: None
ABSENT: Councilmembers: None
John McCann, Mayor
ATTEST:
Kerry K. Bigelow, MMC, City Clerk
STATE OF CALIFORNIA )
COUNTY OF SAN DIEGO )
CITY OF CHULA VISTA )
I, Kerry K. Bigelow, City Clerk of Chula Vista, California, do hereby ce rtify that the foregoing
Resolution No. 2024-075 was duly passed, approved, and adopted by the City Council at a
regular meeting of the Chula Vista City Council held on the 7th day of May 2024.
Executed this 7th day of May 2024.
Kerry K. Bigelow, MMC, City Clerk
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EXHIBIT A
RATE AND METHOD OF APPORTIONMENT FOR CITY OF CHULA VISTA
COMMUNITY FACILITIES DISTRICT NO. 16M (EL DORADO RIDGE)
A Special Tax, as hereinafter defined, shall be levied and collected in City of Chula Vista Community
Facilities District No. 16M (El Dorado Ridge) (“CFD No. 16M”) each Fiscal Year commencing in Fiscal
Year 2023/24, in an amount determined by the application of the procedures below. All Taxable Property,
as hereinafter defined, unless exempted by law or by the provisions hereof, shall be taxed for the
purposes, to the extent and in the manner herein provided.
A. DEFINITIONS
The terms hereinafter set forth have the following meaning:
“Accessory Dwelling Unit” or “ADU” means all Assessor’s Parcels of Developed Property for
which a building permit(s) has been issued for an “Accessory Dwelling Unit” as defined in
California Government Code Section 65852.2(j)(1), as may be amended from time to time, which is
accessory to a primary Dwelling Unit of Residential Property. The ADU may be located on the
same Assessor’s Parcel as the primary Dwelling Unit of Residential Property or on a separate
Assessor’s Parcel. For purposes of clarification, where an ADU and primary Dwelling Unit of
Residential Property are on the same Assessor’s Parcel, the ADU located on such Assessor’s Parcel
is considered a separate Dwelling Unit from the primary Dwelling Unit on such Assessor’s Parcel
for purposes of the Special Tax. Should an Assessor’s Parcel contain only an ADU, such Assessor’s
Parcel will be taxed as an ADU Dwelling Unit only.
“Acre or Acreage” means the land area of an Assessor’s Parcel as shown on an Assessor’s Parcel
Map or in the Assessor’s Data for each Assessor’s Parcel. In the event the Assessor’s Parcel Map or
Assessor’s Data shows no Acreage, the Acreage for any Assessor’s Parcel shall be determined by
the CFD Administrator based upon the applicable final map, parcel map, condominium plan, or
other recorded County parcel map. If the preceding maps are not available, the Acreage of an
Assessor’s Parcel may be determined utilizing GIS.
“Act” means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5,
Division 2 of Title 5 of the Government Code of the State.
“Administrative Expenses” means (i) all costs associated with the formation of CFD No. 16M, the
determination of the amount of and collection of Special Taxes, including any charges imposed by
the County Auditor’s Office, the payment of Special Taxes and the costs of commencing and
pursuing to completion any action arising from delinquent Special Taxes, the costs of the City or
designee in complying with all regulatory reporting requirements, and costs otherwise incurred in
order to carry out the authorized purposes of CFD No. 16M, including but not limited to consultant
and attorney’s fees; (ii) accumulation and funding of reserves for capital replacement costs; (iii) a
sinking fund for the Annual Services that could not otherwise be funded in a single Fiscal Year; and
(iv) any other expense required in order to carry out the authorized purposes of CFD No. 16M.
“Annual Services” means the services authorized to be funded by CFD No. 16M, as described in
Exhibit “A”, attached hereto.
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“Annual Services Costs” means the respective amounts determined by the CFD Administrator
required to fund the Annual Services for the applicable yearly period.
“Annual Special Tax Requirement” means that amount with respect to CFD No. 16M determined
by the City Council or designee as required in any Fiscal Year to pay: (1) the Administrative
Expenses, (2) the Annual Services Costs, (3) any amount required to establish or replenish any
reserve or replacement fund established in connection with CFD No. 16M, and (4) any reasonably
anticipated delinquent Special Tax based on the delinquency rate for any Special Tax levied in the
previous Fiscal Year.
“Assessor’s Data” means Assessor’s Parcel Number, Dwelling Units, Acreage, or other
information contained in the records of the County Assessor for each Assessor’s Parcel.
“Assessor’s Parcel” or “Parcel” means a lot or parcel shown in an Assessor’s Parcel Map and/or
Assessor’s Data with an assigned Assessor’s Parcel Number.
“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, with respect to an Assessor’s Parcel, that number assigned to
such Assessor’s Parcel by the County Assessor for purposes of identification.
“City means the City of Chula Vista, California.
“City Council” means the City Council of the City, acting as the legislative body of CFD No.
16M.
“CFD Administrator” means an official of the City, or designee thereof, responsible for
determining the Annual Special Tax Requirement and providing for the levy and collection of the
Special Taxes.
“CFD No. 16M” means the City of Chula Vista Community Facilities District No. 16M (El Dorado
Ridge).
“County” means the County of San Diego.
“County Assessor” means the County Assessor of the County.
“Developed Property” means, in any Fiscal Year, all Taxable Property in CFD No. 16M for which
a building permit for new construction was issued by the City prior to June 30 of the preceding
Fiscal Year.
“Dwelling Unit” means a single unit providing complete, independent living facilities for one or
more persons, including permanent provisions for living, sleeping, eating, cooking and sanitation.
The number of Dwelling Units assigned to each Assessor’s Parcel may be determined by (i)
referencing Assessor’s Data, (ii) site surveys and physical unit counts, (iii) building permit data,
and/or (iv) other research by the CFD Administrator.
“Exempt Property” means all Assessors’ Parcels within the boundary of CFD No. 16M which are
exempt from the Special Tax pursuant to Section E.
"Final Subdivision Map" means a subdivision of property created by recordation of a final
subdivision map, parcel map or lot line adjustment, approved by the City pursuant to the
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Subdivision Map Act (California Government Code Section 66410 et seq.) or recordation of a
condominium plan pursuant to California Civil Code 4120, that creates individual lots for which
residential building permits may be issued without further subdivision of such property.
“Fiscal Year” means the period starting July 1 and ending on the following June 30.
“GIS” means a geographic information system.
“Initiative #1935” means initiative constitutional amendment 1935 which is eligible for the
November 5, 2024, general election ballot and will be certified as qualified unless withdrawn by the
proponent prior to June 27, 2024, or otherwise removed by a competent court with jurisdiction over
such matters.
“Maximum Special Tax” means the maximum Special Tax authorized to fund the Annual Special
Tax Requirement in any Fiscal Year that may apply to Taxable Property as described in Section C.
“Open Space Property” means property within the boundaries of CFD No. 16M which (i) has
been designated with specific boundaries and Acreage on a final subdivision map as open space, (ii)
is classified by the County Assessor as open space, (iii) has been irrevocably offered for dedication
as open space to the federal government, the State, the County, the City, or any other public agency,
or (iv) is encumbered by an easement or other restriction required by the City limiting the use of
such property to open space.
“Property Owner’s Association” means any property owner’s association. As used in this
definition, a Property Owner’s Association includes any home -owner’s association, condominium
owner’s association, master or sub-association or non-residential owner’s association.
“Property Owner’s Association Property” means any property within the boundaries of CFD No.
16M which is (a) owned by a Property Owner’s Association or (b) designated with specific
boundaries and acreage on a final subdivision map as property owner association property.
“Proportionately” means for Taxable Property that the ratio of the Special Tax levy to the
Maximum Annual Special Tax is equal for all Assessors’ Parcels of Taxable Property levied within
each property land use classification within CFD No. 16M.
“Public Property” means any property within the boundaries of CFD No. 16M which (i) is owned
by a public agency, (ii) has been irrevocably offered for dedication to a public agen cy, or (iii) is
designated with specific boundaries and Acreage on a final subdivision map as property which will
be owned by a public agency. For purposes of this definition, a public agency includes the federal
government, the State, the County, the City, school districts, or any other public agency.
“Residential Property” means all Assessor’s Parcels of Developed Property for which a building
permit(s) has been issued for a residential structure containing one or more Dwelling Units,
exclusive of ADUs.
“Special Tax” means the amount levied in each Fiscal Year on each Assessor’s Parcel of Taxable
Property to fund the Annual Special Tax Requirement.
“State” means the State of California.
“Taxable Property” means all of the Assessor’s Parcels within the boundaries of CFD No. 16M
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that are not exempt from the Special Tax pursuant to law or Section E below.
“Undeveloped Property” means all of the Assessor’s Parcels within the boundaries of CFD No.
16M that are not classified as Developed Property, Open Space Property, Property Owner’s
Association Property, or Public Property.
“Welfare Exempt Property” means, in any Fiscal Year, all Parcels within the boundaries of CFD
No. 16M that (a) have been granted a welfare exemption by the County under subdivision (g) of
Section 214 of the Revenue and Taxation Code indicated in the Assessor’s Data finalized as of
January 1 of the previous Fiscal Year, and (b) are exempt from the Special Tax pursuant to Section
53340(c) of the Act.
B. DETERMINATION OF TAXABLE PARCELS
Each Fiscal Year, the CFD Administrator shall determine the valid Assessor’s Parcel Numbers for
all Taxable Property within CFD No. 16M. If any Assessor’s Parcel Numbers are no longer valid,
the CFD Administrator shall determine the new Assessor’s Parcel Number or Numbers in effect for
the then-current Fiscal Year. To the extent a Parcel or Parcels of Taxable Property are subdivided,
consolidated, or otherwise reconfigured, the Maximum Special Tax shall be assigned to the new
Assessor’s Parcels Numbers pursuant to Section C. The CFD Administrator shall also determine: (i)
which Parcels are Taxable Property; (iii) the number of Dwelling Units or Acres each Parcel
contains; (iv) the property type, i.e., Residential Property, Accessory Dwelling Unit or
Undeveloped Property; and (v) the Annual Special Tax Requirement for the Fiscal Year.
C. MAXIMUM ANNUAL SPECIAL TAX RATES
The Maximum Special Taxes for each Assessor’s Parcel of Taxable Property shall be assigned
below:
1. Maximum Special Taxes
The Maximum Special Tax for each Assessor’s Parcel of Taxable Property shall be assigned
according to Table 1 below:
TABLE 1
MAXIMUM SPECIAL TAX RATES
FISCAL YEAR 2023/24*
Description
Maximum Special
Tax Per
Residential Property $787.00 Dwelling Unit
Accessory Dwelling Unit $0.00 Unit
Undeveloped Property $13,262.00 Acre
*On July 1 of each Fiscal Year, commencing on July 1, 2024, the Maximum Special Tax rates
shall be increased by a factor equal to the greater of the positive percentage change in the San
Diego-Carlsbad, CA, CPI-U for the month of January, or 0%, provided the Maximum Special
Tax rates shall never be less than the amounts shown in Table 1.
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In some instances, an Assessor’s Parcel of Developed Property may include more than one land
use category. The Maximum Special Tax levied on an Assessor’s Parcel shall be the sum of the
Maximum Special Tax for all Dwelling Units of each property type on that Assessor’s Parcel.
2. Assignment of Assessor’s Parcel(s) to Property Land Use Category
When an Assessor’s Parcel changes from being classified as Undeveloped Property to another
land use category and is considered Developed Property, that assignment shall not change due
to future changes in land use.
3. Assignment of Maximum Special Tax to Newly Created Assessor’s Parcel(s)
After a Final Subdivision Map has been recorded, if there are changes to the overall planned
development within CFD No. 16M, the process for assigning the Maximum Special Tax to each
Assessor’s Parcel expected to be classified as Residential Property is as follows:
Step 1: Determine the then-current total expected Maximum Special Tax for CFD No. 16M, by
referencing Table 2.
Step 2: Identify the Assessor’s Parcel(s) of Taxable Property expected to be classified as
Residential Property and assign the Maximum Special Tax to each Assessor’s Parcel of
Taxable Property expected to be classified as Residential Property according to the then-current
Maximum Special Tax Rates for such category. Sum the Maximum Special Tax assigned to
each Assessor’s Parcel of Taxable Property expected to be classified as Residential Property.
Step 3: Divide the total expected Maximum Special Tax in Step 1 by the total Maximum
Special Tax assigned in Step 2 to arrive at a fraction.
Step 4: Apportion the total expected Maximum Special Tax from Step 1 to each Assessor’s
Parcel of Taxable Property expected to be classified as Residential Property by multiplying
each Assessor’s Parcel fraction, determined in Step 3, by the then-current Maximum Special
Tax Rates for Residential Property.
Step 5: The Maximum Special Tax assigned to each Assessor’s Parcel of Taxable Property
expected to be classified as Residential Property shall be the greater of the Maximum Special
Tax assigned in Step 2 or the Maximum Special Tax calculated in Step 4.
If there are no changes to the planned development within CFD No. 16M, the Maximum
Special Tax shall be assigned according to Table 1.
The planned development is provided in the table below:
TABLE 2
PLANNED DEVELOPMENT AND TOTAL EXPECTED MAXIMUM SPECIAL TAX
FISCAL YEAR 2023/24*
Description
Planned
Development
Expected Maximum
Special Tax
Residential Property 104 Dwelling Units $81,848.00
*On July 1 of each Fiscal Year, commencing on July 1, 2024, the total expected Maximum
Special Tax shown in Table 2 shall be increased by a factor equal to the greater of the positive
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percentage change in the San Diego-Carlsbad, CA, CPI-U for the month of January, or 0%,
provided the total expected Maximum Special Tax rates shall never be less than the amounts
shown in Table 2.
Once created, if a newly created Assessor’s Parcel(s) of Taxable Property further changes or
subdivides, the above steps shall be repeated to determine the Maximum Special Tax for the
additional newly created Assessor’s Parcel(s) of Taxable Property created from the change or
subdivision.
D. METHOD OF APPORTIONMENT OF THE SPECIAL TAXES
All Taxable Property shall be subject to the Special Tax defined as follows. The Special Tax shall be
levied each Fiscal Year by the CFD Administrator.
The Annual Special Tax Requirement shall be apportioned to each Parcel within CFD No. 16M by
the method shown below.
1. First: Determine the Annual Special Tax Requirement.
2. Second: Levy the Special Tax on each Parcel of Developed Property, Proportionately, up to the
applicable Maximum Special Tax on Developed Property.
3. Third: If additional monies are needed to satisfy the Annual Special Tax Requirement after the
second step has been completed, levy the Special Tax on each Parcel of Undeveloped Property,
Proportionately, up to the applicable Maximum Special Tax for Undeveloped Property
4. Under no circumstances will the Special Taxes on any Assessor’s Parcel used for private
residential purposes be increased by more than 10% as a consequence of delinquency or default
by the owner of any other Assessor’s Parcel within CFD No. 16M.
E. EXEMPTIONS
Notwithstanding any other provision of this Rate and Method of Apportionment of Special Tax, no
Special Tax shall be levied on Open Space Property, Property Owner’s Association Property,
Assessor’s Parcels with public or utility easements making impractical their utilization for any use
other than the purposes set forth in the easement, or Public Property, except as otherwise provided in
Sections 53317.3, 53317.5 and 533401 of the Act.
No Special Tax shall be levied on any Assessor’s Parcel in any Fiscal Year in which such Assessor’s
Parcel is classified as Welfare Exempt Property.
F. APPEAL OF SPECIAL TAX LEVY
Any property owner may file a written appeal of the Special Tax with the CFD Administrator
claiming that the amount or application of the Special Tax is not correct. The appeal must be filed
not later than one calendar year after having paid the Special Tax that is disputed, and the appellant
must be current in all payments of the Special Tax. In addition, during the term of the appeal
process, all Special Tax levied must be paid on or before the payment date established when the levy
was made.
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The appeal must specify the reasons why the appellant claims the Special Tax is in error. The CFD
Administrator shall review the appeal, meet with the appellant if the CFD Administrator deems
necessary, and advise the appellant of its determination.
If the property owner disagrees with the CFD Administrator’s decision relative to the appeal, the
owner may then file a written appeal with the City Council whose subsequent decision shall be final
and binding on all interested parties. If the decision of the CFD Administrator or subsequent decision
by the City Council requires the Special Tax to be modified or changed in favor of the property
owner, then an adjustment shall be made to credit the Special Tax in future years.
5. This procedure shall be exclusive and its exhaustion by any property owner shall be a condition
precedent to filing any legal action by such owner.
G. INTERPRETATIONS OF RATE AND METHOD OF APPORTIONMENT
6. The City reserves the right to make minor administrative and technical changes to this
document that do not materially affect the rate and method of apportioning the Special Tax. In
addition, the interpretation and application of any section of this document shall be at the City’s
discretion. Interpretations may be made by the City Council by ordinance or resolution for purposes
of clarifying any vagueness or ambiguity in this Rate and Method of Apportionment of Special Tax.
H. MANNER AND DURATION OF SPECIAL TAX
The Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem
property taxes, provided that the City may directly bill the Special Tax, may collect the Special Tax
at a different time or in a different manner if needed to meet the financial obligations of CFD No.
16M, and may collect delinquent Special Taxes through available methods.
A Special Tax shall be levied commencing in Fiscal Year 2023/24 to the extent necessary to satisfy
the Annual Special Tax Requirement and shall be levied each Fiscal Year thereafter for as long as
required to satisfy the Annual Special Tax Requirement. However, should Initiative #1935 be
included as an initiative measure at election and subsequently be approved by voters, the duration of
the Special Tax is 500 years.
I. PREPAYMENT OF SPECIAL TAX
The Special Tax may not be prepaid.
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RATE AND METHOD OF APPORTIONMENT
FOR CITY OF CHULA VISTA
COMMUNITY FACILITIES DISTRICT NO. 16M
(EL DORADO RIDGE)
Exhibit “A”
Authorized Services
Authorized services (“Services”) of Community Facilities District No. 16M (El Dorado Ridge) (“CFD
No. 16M”) shall include, without limitation, the maintenance of onsite and offsite open space easements,
including but not limited to, biotic surveys, habitat maintenance and restoration, and compliance
reporting, all as more fully described in those certain Management and Monitoring Plans for the El
Dorado Ridge Residential Development Project, in addition to incidental expenses incurred in connection
with CFD No. 16M and such other services authorized by the Act. Such Services shall include, without
limitation:
(i) Onsite Open Space Easement – Annual biotic surveys, annual public services, annual habitat
maintenance/restoration, annual reporting, annual contingency and administration costs;
(II) Offsite Open Space Easement – Annual biotic surveys, habitat maintenance/restoration, reporting,
and contingency and administration costs;
(III) Administrative Expenses - (i) all costs associated with the formation of CFD No. 16M, the
determination of the amount of and collection of Special Taxes, including any charges
imposed by the County Auditor’s Office, the payment of Special Taxes and the costs of
commencing and pursuing to completion any action arising from delinquent Special Ta xes,
the costs of the City or designee in complying with all regulatory reporting requirements, and
costs otherwise incurred in order to carry out the authorized purposes of CFD No. 16M,
including but not limited to consultant and attorney’s fees; (ii) acc umulation and funding of
reserves for capital replacement costs; (iii) a sinking fund for the Annual Services that could
not otherwise be funded in a single Fiscal Year; and (iv) any other expense required in order
to carry out the authorized purposes of CFD No. 16M.
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EXHIBIT B
DESCRIPTION OF SERVICES
The authorized services (“Services”) of Community Facilities District No. 16M (El
Dorado Ridge) (“CFD No. 16M”) shall include, without limitation, the maintenance of onsite
and offsite open space easements, including, but not limited to, biotic surveys, habitat
maintenance and restoration, and compliance reporting, all as more fully described in those
certain Management and Monitoring Plan for the El Dorado Ridge Residential Development
Project, on file with the City Clerk, in addition to incidental expenses incurred in connection
with CFD No. 16M and such other services authorized by the Act. Such Services shall include,
without limitation:
i. Onsite Open Space Easement – Annual biotic surveys, annual public services,
annual habitat maintenance/restoration, annual reporting, annual contingency and
administration costs;
ii. Offsite Open Space Easement – Annual biotic surveys, habitat
maintenance/restoration, reporting, and contingency and administration costs;
iii. Administrative Expenses – (i) all costs associated with the formation of CFD No.
16M, the determination of the amount of and collection of Special Taxes,
including any charges imposed by the County Auditor’s Office, the payment of
the Special Taxes and the costs of commencing and pursuing to completion any
action arising from delinquent Special Taxes, the costs of the City or designee in
complying with all regulatory reporting requirements, and costs otherwise
incurred in order to carry out the authorized purposes of CFD No. 16M, including
but not limited to consultant and attorney’s fees; (ii) accumulation and funding of
reserves for capital replacement costs; (iii) a sinking fund for the Services that
could not otherwise be funded in a single Fiscal Year; and (iv) any other
expenses required in order to carry out the authorized purposes of CFD No. 16M.
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