HomeMy WebLinkAboutReso 2026-163RESOLUTION NO. 2026-163
RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
CHULA VISTA, ACTING AS THE LEGISLATIVE BODY OF
COMMUNITY FACILITIES DISTRICT NO. 97-2 (PRESERVE
MAINTENANCE DISTRICT), MAKING CERTAIN
DETERMINATIONS AND AUTHORIZING SUBMITTAL OF
LEVY OF SPECIAL TAXES TO THE QUALIFIED ELECTORS
OF CERTAIN TERRITORY PROPOSED TO BE ANNEXED
TO COMMUNITY FACILITIES DISTRICT NO. 97-2
(PRESERVE MAINTENANCE DISTRICT) AND
IMPROVEMENT AREA “C” THERETO
(ANNEXATION NO. 14)
WHEREAS, the City Council of the City of Chula Vista, California, (“City Council”),
formed a Community Facilities District and designated certain improvement areas therein pursuant
to the terms and provisions of the “Mello-Roos Community Facilities Act of 1982”, being Chapter
2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California (“Act”), and the
City of Chula Vista Community Facilities District Ordinance enacted pursuant to the powers
reserved by the City of Chula Vista under Sections 3, 5 and 7 of Article XI of the Constitution of
the State of California (“Ordinance”) (the Act and the Ordinance may be referred to collectively
as the “Community Facilities District Law”). The Community Facilities District has been
designated as COMMUNITY FACILITIES DISTRICT NO. 97-2 (PRESERVE MAINTENANCE
DISTRICT) (“District”) and the Improvement Areas were designated as IMPROVEMENT AREA
“A,” IMPROVEMENT AREA “B,” and IMPROVEMENT AREA “C” of such District; and
WHEREAS, the City Council, at the request of the owner of that property known as
UTEXIV Eastlake, LLC located within the Otay Ranch Open Space Preserve (“Territory”),
initiated proceedings pursuant to the Community Facilities District Law to annex such territory to
the District and Improvement Area “C” thereto; and
WHEREAS, notice of a public hearing relating to the annexation of such territory to the
District and Improvement Area “C,” the extent of the territory to be annexed, the furnishing of
certain public services, and all other related matters has been given; and
WHEREAS, the territory proposed to be annexed is known and designated as Community
Facilities District No. 97-2 (Preserve Maintenance District), of the City of Chula Vista, County of
San Diego, State of California, Improvement Area “C,” Annexation No. 14; and
WHEREAS, the City Council held the public hearing, and it has now been determined that
written protests have not been received by 50% or more of the registered voters residing either
within the Territory or Improvement Area “C” and/or property owners representing more than one-
half (1/2) or more of the area of land within the Territory or within Improvement Area “C”; and
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WHEREAS, in as much as there have been less than twelve (12) persons registered to vote
within the Territory for each of the 90 preceding days, this legislative body desires to submit the
levy of the required special tax to the landowners of the Territory, such landowner s being the
qualified electors as authorized by law.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Chula Vista,
California, that the City Council determines that:
(a) all minor defects in the proceedings are hereby corrected as authorized by
Section 53323 of the Government Code of the State of California;
(b) all proceedings prior hereto were valid and taken in conformity with the
requirements of law, and specifically the provisions of the Community
Facilities District Law, and this finding is made pursuant to the provisions
and authorization of Section 53325.1 of the Government Code of the State
of California;
(c) the annexation of the Territory to Improvement Area “C” as proposed
conforms with the City of Chula Vista Statement of Goals and Policies
Regarding the Establishment of Community Facilities Districts;
(d) less than twelve (12) registered voters have resided within the Territory for
each of the ninety (90) days preceding the close of the public hearing and,
consequently, the qualified electors shall be the landowners of the Territory
and each landowner who is the owner of record as of the close of the public
hearing, or the authorized representative thereof, shall have one vote for
each acre or portion of an acre of land that she or he owns within the
Territory;
(e) the time limit specified by the Community Facilities District Law for
conducting an election to submit the levy of the special taxes to the qualified
electors of the Territory and the requirements for impartial analysis and
ballot arguments have been waived with the unanimous consent of the
qualified electors of the Territory;
(f) the City Clerk, acting as the election official, has consented to conducting
any required election on a date which is less than 125 days following the
adoption of any resolution annexing the Territory to the District and
Improvement Area “C” thereto; and
(g) the public services described herein proposed to be financed from the
proceeds of special taxes to be levied within the Territory are necessary to
meet increased demands placed upon the City as a result of development
and/or rehabilitation occurring in the Territory.
BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that the
above recitals are all true and correct.
BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that the
boundaries and parcels of land in the Territory and in which the public services are to be provided
and on which special taxes will be levied in order to pay the costs and expenses for such public
services are generally described as follows:
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All that Territory proposed to be annexed to the District and
Improvement Area “C” thereto, as such property is shown on a map
as previously approved by this legislative body, such map entitled
“Annexation Map No. 14 Community Facilities District No. 97-2,
Improvement Area C, (Preserve Maintenance District), City of
Chula Vista, County Of San Diego, State Of California” (the
“Annexation Map”), a copy of which is on file in the Office of the
City Clerk and shall remain open for public inspection. The
Annexation Map was filed in the Office of the San Diego County
Recorder on May 27, 2026, in Book 53, Page 9 of Maps of
Assessment and Community Facilities Districts and as Document
No. 2026-700237.
BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that the
services that are authorized to be financed by the District from the proceeds of special taxes levied
within Improvement Area “C” are certain services which are in addition to those services that were
provided in or required for Improvement Area “C” prior to the formation of the District and the
designation of Improvement Area “C” and did not replace services already available in the District
or Improvement Area “C” at the time of formation of the District and the designation of
Improvement Area “C”. A general description of the services authorized to be financed by the
District within Improvement Area “C” is as follows:
The monitoring, maintenance, operation, and management of the
public property within boundaries of the Otay Ranch Open Space
Preserve, as such boundaries may be modified from time to time,
required by the Resource Management Plan to be maintained as
open space or habitat preservation land or both. Such property may
be located outside the boundaries of the District and outside the
jurisdictional boundaries of the City of Chula Vista. Such services
shall not include the maintenance, operation and/or management of
any property owned, maintained, operated and/or managed by the
federal and/or state government as open space, habitat maintenance
and/or for any other purpose.
A more complete description of such services may be found in Attachments A and B to
Exhibit A: Improvement Area “C” Rate and Method (defined below).
The District shall finance all direct, administrative and incidental annual costs and expenses
necessary to provide such monitoring, maintenance, operation and management of such property.
The same types of services which are authorized to be financed by the District from the
proceeds of special taxes levied within Improvement Area “C” are the types of services to be
financed from the proceeds of special taxes levied within the Territory. If and to the extent possible,
such services shall be provided in common within the District and the Territory.
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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 pay for such services and related
incidental expenses authorized by the Community Facilities District Law, secured by recordation
of a continuing lien against all non-exempt real property in the Territory, will be levied annually
within the boundaries of such Territory. For further particulars as to the rate and method of
apportionment of the proposed special tax, reference is made to the attached and incorporated
Exhibit “A” (the “Improvement Area ‘C’ Rate and Method”), which sets forth in sufficient detail
the method of apportionment to allow each landowner or resident within the proposed Territory to
clearly estimate the maximum amount that such person will have to pay.
The special tax proposed to be levied within the Territory shall be equal to the special tax
levied to pay for the same services in Improvement Area “C,” except that a higher or lower special
tax may be levied within the Territory to the extent that the actual cost of providing the services in
the Territory is higher or lower than the cost of providing those services in Improvement Area “C.”
Notwithstanding the foregoing, the special tax may not be levied at a rate which is higher than the
maximum special tax authorized to be levied pursuant to the Improvement Area “C” Rate and
Method.
The special taxes herein authorized, to the extent possible, shall be collected in the same
manner as ad valorem property taxes and shall be subject to the same penalties, procedure, sale
and lien priority in any case of delinquency as applicable for ad valorem taxes. Any special taxes
that may not be collected on the County tax roll shall be collected through a direct billing procedure
by the Treasurer.
The maximum special tax rate in Improvement Area “C” shall not be increased as a result
of the annexation of the Territory to Improvement Area “C.”
BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that the
proposition related to the levy of the special tax shall be submitted to the qualified electors of the
Territory, such electors being the landowners, with each landowner having one (1) vote for each
acre or portion thereof of land which he or she owns within such annexed territory. The special
election shall be held on August 11, 2026, immediately following the adoption of this Resolution,
and such election shall be a special election to be conducted by the City Clerk (hereinafter
“Election Official”). If the proposition for the levy of the special tax receives the approval of more
than two-thirds (2/3) of the votes cast on the proposition, the special tax may be levied as provided
for in this Resolution.
BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that the
ballot proposal to be submitted to the qualified electors at the election shall generally be as follows:
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PROPOSITION A
CITY OF CHULA VISTA
COMMUNITY FACILITIES DISTRICT NO. 97-2,
IMPROVEMENT AREA “C” ANNEXATION NO. 14
AUTHORIZATION FOR SPECIAL TAX LEVY
Shall Community Facilities District No. 97-2 (Preserve
Maintenance District) of the City of Chula Vista be authorized to
levy special taxes within the territory identified as Annexation No.
14 to Improvement Area “C” of such District pursuant to the rates
and subject to such annual increases as set forth in the rate and
method of apportionment of special taxes (the “Improvement Area
‘C’ Rate and Method”) attached to this ballot to finance the
authorized services and administrative expenses and to fund and
replenish a reserve fund, all as provided for in the Improvement
Area “C” Rate and Method attached to this ballot, until ended by the
voters?
BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that the
appropriate mark placed in the box adjacent to the word “YES” shall be counted in favor of the
adoption of the proposition, and the appropriate mark placed in the box adjacent to the word “NO”
in the manner as authorized, shall be counted against the adoption of such proposition.
BE IT FURTHER RESOLVED by the City Council of the City of Chula Vista, that this
City Council hereby authorizes the Election Official to take any and all steps necessary for the
holding of such election and ratifies any such steps previously taken by such Election Official
which were necessary for the holding of such election. Such Election Official shall perform and
render all services and proceedings incidental to and connected with the conduct of such election.
[SIGNATURES ON THE FOLLOWING PAGE]
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Presented by Approved as to form by
Roy Sapa’u Marco A. Verdugo
Deputy City Manager/Director of Development City Attorney
Services
PASSED, APPROVED, and ADOPTED by the City Council of the City of Chula Vista,
California, this 11th day of August 2026, by the following vote:
AYES: Councilmembers: Chavez, Fernandez, Inzunza, and McCann
NAYS: Councilmembers: None
ABSENT: Councilmembers: Preciado
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 certify that the foregoing
Resolution No. 2026-163 was duly passed, approved, and adopted by the City Council at a regular
meeting of the Chula Vista City Council held on the 11th day of August 2026.
Executed this 11th day of August 2026.
Kerry K. Bigelow, MMC, City Clerk
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Resolution No. 2026-163
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EXHIBIT “A”
IMPROVEMENT AREA “C” OF COMMUNITY FACILITIES DISTRICT NO. 97-2
(PRESERVE MAINTENANCE DISTRICT) OF THE CITY OF CHULA VISTA, COUNTY OF
SAN DIEGO, STATE OF CALIFORNIA
(Annexation No. 14)
Rate and Method of Apportionment of Special Taxes
A Special Tax of Community Facilities District No. 97-2 (Preserve Maintenance District) of the City of
Chula Vista ("CFD") shall be levied on all Assessor's Parcels in Annexation No. 14 of Improvement Area
C of the CFD and collected each Fiscal Year commencing with Fiscal Year 2025-2026 in an amount
determined through the application of the rate and method of apportionment of the Special Tax set
forth below. All of the real property within Annexation No. 14 of Improvement Area C of the CFD,
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 meanings:
"Acre or Acreage" means the land area of an Assessor’s Parcel as shown on an Assessor's Parcel Map, or
if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable Final
Subdivision Map, other final map, other parcel map, other condominium plan, or functionally equivalent
map or instrument recorded in the Office of the County Recorder. The Acreage of a Parcel shall be
calculated to the nearest one-hundredth (1/100) of an acre. The square footage of an Assessor's Parcel
is equal to the Acreage multiplied by 43,560.
"Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Part 1,
Division 2 of Title 5 of the Government Code of the State of California.
"Administrative Expenses" means the actual or estimated costs incurred by the City, acting for and on
behalf of the CFD as the administrator thereof, to determine, levy and collect the Special Taxes,
including salaries of City employees and a proportionate amount of the City’s general administrative
overhead related thereto, and the fees of consultants and legal counsel providing services related to
the administration of the CFD; the costs of collecting installments of the Special Taxes; and any other
costs required to administer Area C of the CFD as determined by the City.
"Assessor's Parcel" or “Parcel” means a lot or parcel shown in an Assessor's Parcel Map 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.
"Building Square Foot or Square Footage" means the square footage as shown on an Assessor’s
Parcel’s building permit of Residential Property excluding garages or other structures not used as living
space.
"CFD Administrator" means an official of the City, or designee thereof, responsible for determining the
Special Tax Requirement and providing for the levy and collection of the Special Taxes.
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"CFD" means Community Facilities District No. 97-2 (Preserve Maintenance District) of the City of Chula
Vista.
"City" means the City of Chula Vista.
"City Clerk" means the City Clerk for the City of Chula Vista or his or her designee.
"City Manager" means the City Manager for the City of Chula Vista or his or her designee.
"Community Purpose Facility Property" or "CPF Property" means all Assessor’s Parcels which are
classified as community purpose facilities and meet the requirements of City of Chula Vista Ordinance
No. 2883. In the event that Chula Vista Ordinance No. 2883 is repealed, CPF Property means all
Assessor’s Parcels which are classified as community purpose facilities as defined in the Chula Vista
Municipal Code Section 19.48.025.C (as amended from time to time).
"Council" means the City Council of the City of Chula Vista, acting as the legislative body of the CFD.
"County" means the County of San Diego, California.
"Developed Property" means all Taxable Property for which a building permit was issued prior to the
March 1st preceding the Fiscal Year in which the Special Tax is being levied.
"Final Map Property" means any residential lot or non-residential lot created by a Final Subdivision
Map, but which is not classified as Developed Property.
"Final Subdivision Map" means a subdivision of property creating residential or non-residential
buildable lots by recordation of a final subdivision map or parcel map pursuant to the Subdivision Map
Act (California Government Code Section 66410 et seq.), or recordation of a condominium plan
pursuant to California Civil Code 1352, that creates individual lots for which building permits may be
issued without further subdivision and is recorded prior to March 1 preceding the Fiscal Year in which
the Special Tax is being levied.
"Fiscal Year" means the period starting July 1 and ending on the following June 30.
"Improvement Area C" or "Area C" means Improvement Area C of the CFD, as identified on the
boundary map for the CFD as amended from time to time.
"Land Use Class" means any of the classes listed in Table 1, Table 2, or Table 3.
"Maximum Special Tax" means the maximum Special Tax, determined in accordance with Section C
below that may be levied in any Fiscal Year on any Assessor’s Parcel of Taxable Property.
"Non-Residential Property" means all Assessor’s Parcels of Developed Property for which a building
permit(s) has been issued for a structure or structures for non-residential use.
"Operating Fund" means a fund that shall be maintained within the CFD for each Fiscal Year to pay for
Resource Monitoring and/or Preserve Operations and Maintenance activities and Administrative
Expenses.
"Operating Fund Balance" means the amount of funds in the Operating Fund at the end of the
preceding Fiscal Year.
"Operating Fund Requirement" means for any Fiscal Year an amount equal to the Resource Monitoring
Fund Requirement and the Preserve Operations and Maintenance Fund Requirement for the current
Fiscal Year in which Special Taxes are levied.
"Preserve Operations and Maintenance" means those activities described in Attachment A hereto
which is incorporated herein by this reference.
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"Preserve Operations and Maintenance Fund Requirement" means for any Fiscal Year an amount
equal to the budgeted costs for Preserve Operations and Maintenance plus a pro-rata share of the
budgeted Administrative Expenses of the District for the current Fiscal Year in which Special Taxes are
levied.
"Reserve Fund" means a fund that shall be maintained for the CFD each Fiscal Year to provide necessary
cash flow for the first six months of each Fiscal Year, working capital to cover monitoring, maintenance
and repair cost overruns and delinquencies in the payment of Special Taxes and a reasonable buffer to
prevent large variations in annual Special Tax levies.
"Reserve Fund Requirement" means an amount equal to up to 100% of the Operating Fund
Requirement for any Fiscal Year.
"Residential Property" means all Assessor’s Parcels of Developed Property for which a building permit(s)
has been issued for purposes of constructing one or more residential dwelling unit.
"Resource Management Plan" means the Otay Ranch Phase 1 Resource Management Plan also
referred to as “The Otay Ranch Resource Management Plan” dated October 28, 1993, and the Otay
Ranch Phase 2, Resource Management Plan dated June 4, 1996, as both such plans may be amended
from time to time.
"Resource Monitoring Program" means those described in Attachment B hereto which is incorporated
herein by this reference.
"Resource Monitoring Fund Requirement" means for any Fiscal Year an amount for each Improvement
Area equal to the Improvement Area’s fair share of the budgeted costs of the Resource Monitoring
Program plus a pro-rata share of the budgeted Administrative Expenses of the CFD for the current Fiscal
Year in which Special Taxes are levied. Improvement Area C’s “fair share” shall be based on
Improvement Area C’s percentage of the total acreage within the Otay Ranch General Development
Plan Planning Area for which a Resource Monitoring Program funding mechanism has been established.
"Special Tax" means the Special Tax levied pursuant to the provisions of sections C and D below in each
Fiscal Year on each Assessor's Parcel of Developed Property and Undeveloped Property in Area C to
fund the Special Tax Requirement.
"Special Tax Requirement" means that amount required in any Fiscal Year for Area C to: (i) pay the
Resource Monitoring Fund Requirement, and Preserve Operations and Maintenance Fund
Requirement, less the Operating Fund Balance, and (ii) pay any amounts required to establish or
replenish the Reserve Fund to the Reserve Fund Requirement; (iii) pay for reasonably anticipated
delinquent Special Taxes based on the delinquency rate for Special Taxes levied in the previous Fiscal
Year.
"State" means the State of California.
"Taxable Property" means all of the Assessor's Parcels within the boundaries of Area C of the CFD that
are not exempt from the Special Tax pursuant to law or as defined below.
"Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified as
Developed Property.
B. Assignment to Categories of Special Tax
Each Fiscal Year using the definitions above, all Taxable Property within Annexation No. 14 of
Improvement Area C of the CFD shall be classified as Category I, Category II, Category III or Exempt as
defined in Section C. The Taxable Property shall further be classified as Developed Property, Final Map
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Property or Undeveloped Property and shall be subject to Special Taxes pursuant to Sections C and D
below. Developed Property shall be further assigned to a Land Use Class as specified in Table 1.
C. Maximum Special Tax Rate
Category I
Category I includes Developed Property within the District (“Category I”).
The Maximum Special Tax for the Resource Monitoring Program and Preserve Operations and
Maintenance for Fiscal Year 2025-2026 on Developed Property are the rates set forth in Table 1 below.
For Residential Property, the Special Tax shall be levied based upon Building Square Footage and for
Non-Residential Property shall be levied based on Acreage.
TABLE 1
Maximum Special Tax for Category I
Community Facilities District No. 97-2 Improvement Area C
(Fiscal Year 2025-2026)
Description Resource Monitoring
Operation &
Maintenance Total
Residential $0.0096 / square foot $0.0153 / square foot $0.0249 / square foot
Non- Residential $157.06 / acre $249.34 / acre $406.40 / acre
Category II
Category II includes each Assessor’s Parcel of Taxable Property within the District for which a
Final Map has been recorded, but which is not classified as a Developed Parcel (“Category II”).
The Maximum Special Tax for the Resource Monitoring Program, and Preserve Operations and
Maintenance approved for Fiscal Year 2025-2026 on each Assessor’s Parcel in Category II is the rate set
forth in Table 2 below (said amount to be levied pro rata for any portion of an Acre).
TABLE 2
Maximum Special Tax for Category II
Community Facilities District No. 97-2 Improvement Area C
(Fiscal Year 2025-2026)
Resource Monitoring Operation & Maintenance Total
$157.06 / acre $249.34 / acre $406.40 / acre
Category III
Category III includes each Assessor’s Parcel of Taxable Property within the District not subject to Special
Tax under any other category (“Category III”).
The Maximum Special Tax approved for Fiscal Year 2025-2026 on Taxable Property within Category III
is the rate set forth in Table 3 below (said amount to be levied pro rata for any portion of an Acre).
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TABLE 3
Maximum Special Tax for Category III
Community Facilities District No. 97-2 Improvement Area C
(Fiscal Year 2025-2026)
Resource Monitoring Operation & Maintenance Total
$101.37 / acre $160.94 / acre $262.31 / acre
Exempt Category
The Exempt Category includes each property owned, conveyed or irrevocably offered for dedication to
a public agency, or land which is in the public right-of-way, unmanned utility easements which make
utilization for other than the purpose set forth in the easement impractical, common areas, private
streets and parks, and open space lots, and any property that is otherwise exempt from the levy of
special taxes pursuant to Government Code Section 53340(c) (“Exempt Category”).
Special Cases
In some instances, an Assessor’s Parcel of Developed Property may contain more than one Land Use
Class and be considered “Special Case”. The Maximum Special Tax that may be levied on an Assessor’s
Parcel identified as Special Case shall be the sum of the Maximum Special Tax levies that may be levied
on all Land Use Classes located on that Assessor’s Parcel. The CFD Administrator shall determine the
allocation to each Land Use Class.
Annual Escalation of Maximum Special Tax
The Maximum Special Tax as shown in the tables above that may be levied on each Assessor’s Parcel in
Improvement Area C, Annexation No. 14, shall be increased each Fiscal Year beginning in Fiscal Year
2026-2027 and thereafter by a factor equal to the annual percentage change in the San Diego
Metropolitan Area Consumer Price Index for All Urban Consumers (CPI -U, All Items) or zero percent
(0%), whichever is greater.
D. Method of Apportionment of the Special Tax
Commencing with Fiscal Year 2026-2027, and for each following Fiscal Year, the Council shall levy the
Improvement Area C, Annexation No. 14, Special Tax at the rates established pursuant to steps 1
through 4 below so that the amount of the Special Tax levied equals the Special Tax Requirement. The
Special Tax shall be levied each Fiscal Year as follows:
Step 1: Determine the revenue which could be generated by Parcels assigned to Category I by
multiplying the Building Square Footage for Parcels classified as Residential Parcels by the Maximum
Special Tax per Building Square Foot for the Resource Monitoring Program, and Preserve Operations
and Maintenance for Parcels and adding to that the maximum revenue which could be generated by
multiplying the total acres for Parcels classified as Non-Residential Parcels by the Maximum Special Tax
per Acre for the Resource Monitoring Program and Preserve Operations and Maintenance.
Step 2: If the total revenue as calculated in Step 1 is greater than the estimated Special Tax Liability for
Improvement Area C, reduce the Special Tax for each Parcel proportionately so that the Special Tax levy
for the Fiscal Year is equal to the Special Tax Liability for the Fiscal Year.
Step 3: If the total revenue as calculated in Step 1 is less than the Special Tax Liability for Improvement
Area C, a Special Tax shall be levied upon each Parcel within Improvement Area C, classified as Category
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II. The Special Tax for Parcels assigned to Category II shall be calculated as the lesser of:
The Special Tax Liability for Improvement Area C as determined by the City, less the
total revenue generated for all Parcels under Step 1 above, divided by the total Acres
for all Parcels within Improvement Area C assigned to Category II,
OR
The Maximum Special Tax rate for Parcels assigned to Category II.
Step 4: If the total revenue as calculated in Step 1 and 3 is less than the Special Tax Liability, for
Improvement Area C, a Special Tax shall be levied upon each Parcel within Improvement Area C
classified as Category III. The Special Tax for Parcels assigned the Category III shall be calculated as the
lesser of:
The Special Tax Liability for Improvement Area C as determined by the City, less the
total revenue generated for all Parcels under Step 1 and 3 above, divided by the
total Acres for all Parcels within Improvement Area C assigned to Category III,
OR
The Maximum Special Tax rate for Parcels assigned to Category III and within
Improvement Area C.
However, in the event it is determined that the Special Tax Liability for Improvement Area C includes
delinquent Special Taxes from Parcel in Category III from the prior Fiscal Year, the City shall determine
the amount of delinquent taxes that arose from such Parcels and identify the owner(s). The amount of
delinquent Special Taxes, if any, that arose from the applicable owner(s) shall first be divided by the
total Category III Acres owned by such owner(s) and collected from the applicable owner(s) with the
remaining portion of the Special Tax Liability not related to delinquent Special Taxes to be collected
from all Parcels in Category III according to the procedure set forth in the preceding paragraph.
Notwithstanding the above, under no circumstances will the Special Tax levied against any Assessor’s
Parcel of Residential Property or Multi-Family Property for which an occupancy permit for private
residential use has been issued be increased by more than ten percent (10%) annually up to the
Maximum Special Tax as a consequence of delinquency or default by the owner of any other Assessor's
Parcel within Area C of the CFD.
E. Appeals
Any landowner or resident who pays the Special Tax and believes that the amount of the Special Tax
levied on their Assessor’s Parcel is in error shall first consult with the CFD Administrator regarding such
error. If following such consultation, the CFD Administrator determines that an error has occurred; the
CFD Administrator may amend the amount of the Special Tax levied on such Assessor’s Parcel. If
following such consultation and action, if any, by the CFD Administrator, the landowner or resident
believes such error still exists; such person may file a written notice with the City Clerk of the City
appealing the amount of the Special Tax levied on such Assessor’s Parcel. Upon the receipt of any such
notice, the City Clerk shall forward a copy of such notice to the City Manager who shall establish as part
of the proceedings and administration of the CFD, a special three-member Review/Appeal Committee.
The Review/Appeal Committee may establish such procedures, as it deems necessary to undertake the
review of any such appeal. The Review/Appeal Committee shall interpret this Rate and Method of
Apportionment and make determinations relative to the annual administration of the Special Tax and
any landowner or resident appeals, as herein specified. The decision of the Review/Appeal Committee
shall be final and binding as to all persons.
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F. Manner of Collection
Special Taxes levied pursuant to Section D above shall be collected in the same manner and at the same
time as ordinary ad valorem property taxes; provided, however, that the CFD Administrator may
directly bill the Special Tax, may collect Special Taxes at a different time or in a different manner if
necessary to meet the financial obligations of Area C of the CFD or as otherwise determined appropriate
by the CFD Administrator.
G. Term of Special Tax
Taxable Property in Improvement Area C of the CFD shall remain subject to the Special Tax in perpetuity.
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Resolution No. 2026-163
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Attachment A
Description of Preserve Operations and
Maintenance
Preserve Operations and Maintenance includes the maintenance, operation, and management
of the public or private property within boundaries of the Otay Ranch Open Space Preserve, as
such boundaries may be modified from time to time, required by the Resource Management
Plan to be maintained as open space or habitat preservation land or both. Such maintenance,
operations and management shall include, but not be limited to, the following:
(i) Preserve Maintenance. Development, implementation and ongoing
provision of programs to maintain, operate and manage preserve
habitat values through: cultivation, irrigation, trimming, spraying,
fertilizing, and/or treatment of disease or injury; removal of trimmings,
rubbish, debris and other solid waste; maintenance of trails; removal
and control of exotic plant species (weeds); and control of cowbirds
through trapping.
(ii) Security, Development, implementation and ongoing provision of
security programs to: enforce "no trespassing" rules; curtail activities
that degrade resources, such as grazing, shooting, and illegal dumping;
remove trash, litter, and other debris; control access; prohibit off-road
traffic; and maintain fences and trails.
(iii) Preserve improvements: Acquire equipment and/or install
improvements necessary to maintain, operate and manage the open
space and habitat preservation land described above.
The above description of the Preserve Operations and Maintenance is general in nature. The
actual maintenance, operations and management of the open space and habitat preservation
land within the Otay Ranch Open Space Preserve may be modified from time to time as
necessary in order to effectively provide such services in compliance with the requirements of
the Resource Management Plan.
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Resolution No. 2026-163
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Attachment B
Description of Resource Monitoring
Implement the annual biota monitoring and reporting program consistent with the Resource
Management Plan to identify changes in the quality and quantity of preserve resources
including wildlife species, sensitive plants and sensitive habitat types.
The above description of the Resource Monitoring is general in nature. The actual monitoring
and reporting program may be modified from time to time as necessary in order to effectively
provide such services consistent with the requirements of the Resource Management Plan.
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