HomeMy WebLinkAbout2021-051 CFD 2015-2 (Maintenance Services) for Tuscany Valley-Crest Annex No. 12 Calling an ElectionRESOLUTION NO. 2021-51
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE,
CALIFORNIA, CALLING AN ELECTION TO SUBMIT TO THE QUALIFIED
ELECTORS THE QUESTION OF LEVYING A SPECIAL TAX WITHIN THE AREA
PROPOSED TO BE ANNEXED TO COMMUNITY FACILITIES DISTRICT NO.
2015-2 (MAINTENANCE SERVICES) (ANNEXATION NO. 12)
Whereas, on September 22, 2015 the City Council (the “City Council”) of the City of Lake
Elsinore (the “City”) approved Resolution No. 2015-078 declaring the City’s intention to establish
Community Facilities District No. 2015-2 (Maintenance Services) of the City of Lake Elsinore,
County of Riverside, State of California (the "CFD No. 2015-2") 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 as a result of the development
of said real property; and,
Whereas, the City Council set a public hearing for September 22, 2015 after which the
Council adopted Resolution No. 2015-078 forming the CFD No. 2015-2 and calling a special
election at which the questions of levying a special tax and establishing an appropriations limit
with respect to the CFD No. 2015-2 were submitted to the qualified electors within the CFD No.
2015-2; and,
Whereas, on September 22, 2015, the City Council adopted Resolution No. 2015-079
declaring the results of the special election and finding that more than two-thirds (2/3) of all votes
cast at the special election were cast in favor of the proposition presented, and such proposition
passed; and,
Whereas, the City Council is authorized by Article 3.5 (commencing with Section 53339)
of Chapter 2.5 of Part 1 of Division 2 of Title 5 of the Government Code as amended (the "Act"),
to annex territory into an existing community facilities district by complying with the procedures
set forth in said Article 3.5; and,
Whereas, the City Council on March 23, 2021 duly adopted Resolution No. 2021-24 (the
“Resolution of Intention”) declaring its intention to annex certain territory to CFD No. 2015-2
(Maintenance Services) and to levy a special tax within that territory to pay for certain services
and setting a time and place for the public hearing on the proposed annexation for April 27, 2021;
and,
Whereas, the territory proposed to be annexed is identified in a map entitled "Annexation
Map No. 12 Community Facilities District No. 2015-2 (Maintenance Services)" a copy of which
was recorded, on April 1, 2021, in Book 86 of Maps of Assessment and Community Facilities
Districts at Page 52, in the office of the Riverside County Recorder; and,
Whereas, pursuant to the Act and the Resolution of Intention, a noticed public hearing
was convened by the City Council on April 27, 2021, not earlier than the hour of 7:00 p.m. at the
City Hall located at 183 N Main Street, Lake Elsinore, California 92530, relative to the proposed
annexation of said territory to CFD No. 2015-2; and,
Whereas, written protests have not been filed by fifty percent (50%) or more of the
registered voters residing within the CFD No 2015-2, or by fifty percent (50%) or more of the
registered voters residing within the territory to be annexed, or by the owners of one-half (1/2) or
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more of the area within the CFD No. 2015-2, or by the owners of one-half (1/2) or more of the
territory to be annexed; and,
Whereas, the City Council has determined that there are fewer than twelve registered
voters residing in the territory proposed to be annexed to the CFD No. 2015-2 and that the
qualified electors in such territory are the landowners; and,
Whereas, on the basis of all of the foregoing, the City Council has determined at this time
to call an election to authorize the annexation of territory to the CFD No. 2015-2 and the levying
of a special tax as described in Exhibit A hereto; and,
Whereas, the City Council has received a written instrument from each landowner in the
territory proposed to be annexed to the CFD No. 2015-2 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 Clerk has concurred in the election date set forth herein.
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
LAKE ELSINORE, ACTING EX OFFICIO AS THE LEGISLATIVE BODY OF COMMUNITY
FACILITIES DISTRICT 2015-2 (MAINTENANCE SERVICES) OF THE CITY OF LAKE
ELSINORE, DETERMINE AND ORDER AS FOLLOWS:
Section 1. Recitals. The foregoing recitals are true and correct.
Section 2. Conformation of Finding in Resolution of Intention. The City Council
reconfirms all of its findings and determinations as set forth in the Resolution of Intention.
Section 3. Findings Regarding Protests. The City Council finds and determines that
written protests to the proposed annexation of territory to the CFD No. 2015-2 and the levy of the
special tax within such territory are insufficient in number and in amount under the Act, and the
City Council hereby further orders and determines that all such protests are hereby overruled.
Section 4. Findings Regarding Prior Proceedings. The City Council finds and
determines that all prior proceedings had and taken by the City Council with respect to the
annexation of territory to CFD No. 2015-2 are valid and in conformity with the requirements of the
Act.
Section 5. Levy of Special Tax. As stated in the Resolution of Intention, except where
funds are otherwise available, subject to the approval of the qualified electors of territory proposed
to be annexed to CFD No. 2015-2, a special tax sufficient to pay the costs of the Services
(including incidental expenses as described in the Resolution of Intention), secured by recordation
of a continuing lien against all nonexempt real property in CFD No. 2015-2, will be levied annually
in CFD No. 2015-2. The rate and method of apportionment, and manner of collection of the
special tax are specified in Exhibit A hereto.
Section 6. Apportionment of Tax. The special tax as apportioned to each parcel is
based on the cost of making the Services available to each parcel, or other reasonable basis, and
is not based on or upon the ownership of real property.
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Section 7. Tax Roll Preparation. The office of the Assistant City Manager, 130 South
Main Street, City of Lake Elsinore, is hereby designated as the office that will be responsible for
annually preparing a current roll of special tax levy obligations by assessor’s parcel number and
that will be responsible for estimating future special tax levies pursuant to Government Code
section 53340.2. The Assistant City Manager may cause these functions to be performed by his
or her deputies, assistants, or other designated agents.
Section 8. Accountability Measures. Pursuant to Section 50075.1 of the California
Government Code, the City shall create a separate account into which tax proceeds will be
deposited; and the Assistant City Manager annually shall file a report with the City Council that
will state (a) the amount of funds collected and expended and (b) the status of the Services
financed in CFD No. 2015-2.
Section 9. Special Election; Voting Procedures. The City Council hereby submits the
questions of levying the special tax within the territory proposed to be annexed to the qualified
electors, in accordance with and subject to the Act. The special election shall be held on April
27, 2021, and shall be conducted as follows:
(a) Qualified Electors. The City Council hereby determines that the Services are
necessary to meet increased demands placed upon the City as a result of development occurring
within the boundaries of CFD No. 2015-2. Because fewer than twelve registered voters resided
within the territory proposed to be annexed to CFD No. 2015-2 on March 24, 2021 (a date within
the 90 days preceding the close of the public hearing on the territory proposed to be annexed to
CFD No. 2015-2), the qualified electors shall be the landowners within territory proposed to be
annexed, and each landowner who was the owner of record at the close of the hearing shall have
one vote for each acre or portion of an acre of land that such landowner owns within the territory
proposed to be annexed to CFD No. 2015-2.
(b) Consolidation of Elections; Combination of Propositions on Ballot. The election
on the question of levying the special tax and establishing an appropriations limit for CFD No.
2015-2 shall be consolidated, and the two proportions shall be combined into a single ballot
proposition for submission to the voters, as authorized by Government Code Section 53353.5.
(c) Mail Ballot Election. Pursuant to Government Code section 53327.5, the
election shall be conducted as a mail ballot election. The City Council hereby ratifies the City
Clerk’s delivery of a ballot to each landowner within the territory proposed to be annexed to CFD
No. 2015-2. The City Council hereby ratifies the form of the ballot, which is attached hereto as
Exhibit B.
(d) Return of Ballots. The City Clerk shall accept the ballots of the landowners up
to 7:00 p.m. on April 27, 2021. The City Clerk shall have available ballots that may be marked at
the City Clerk’s office on the election day by voters. Once all qualified electors have voted, the
City Clerk may close the election.
(e) Canvass of Election. The City Clerk shall commence the canvass of the returns
of the special election as soon as the election is closed (on April 27, 2021, or when all qualified
electors have voted) at the City Clerk’s office. At the conclusion of the canvass, the City Clerk
shall declare the results of the election.
(f) Declaration of Results. The City Council shall declare the results of the special
election following the completion of the canvass of the returns and shall cause to be inserted into
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its minutes a statement of the results of the special election as ascertained by the canvass of the
returns.
Section 10. Filing of Resolution and Map with City Clerk. The City Council hereby
directs the City Clerk to file a copy of this resolution and the annexation map of the boundaries of
CFD No. 2015-2 in her office.
Passed and Adopted at a regular meeting of the City Council of the City of Lake Elsinore,
California, this 27th day of April 2021.
Robert E. Magee
Mayor
Attest:
Candice Alvarez, MMC
City Clerk
STATE OF CALIFORNIA )
COUNTY OF RIVERSIDE ) ss.
CITY OF LAKE ELSINORE )
I, Candice Alvarez, MMC, City Clerk of the City of Lake Elsinore, California, do hereby certify that
Resolution No. 2021-51 was adopted by the City Council of the City of Lake Elsinore, California,
at the Regular meeting of April 27, 2021 and that the same was adopted by the following vote:
AYES: Council Members Tisdale, Johnson, and Manos; Mayor Pro Tem Sheridan; and
Mayor Magee
NOES: None
ABSENT: None
ABSTAIN: None
Candice Alvarez, MMC
City Clerk
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City of Lake Elsinore 1
Community Facilities District No. 2015‐2 (Maintenance Services)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX FOR
COMMUNITY FACILITIES DISTRICT NO. 2015‐2 (MAINTENANCE SERVICES)
OF THE CITY OF LAKE ELSINORE
A Special Tax (the “Special Tax”) shall be levied on and collected from each Assessor’s Parcel (defined
below) in Community Facilities District No. 2015‐2 (Maintenance Services) (the “CFD No. 2015‐2” or
“CFD”; defined below), in each Fiscal Year, (defined below), commencing in the Fiscal Year beginning July
1, 2015, in an amount determined by the City Council of the City of Lake Elsinore, acting ex officio as the
legislative body of CFD No. 2015‐2, by applying the rate and method of apportionment set forth below.
All of the real property in CFD No. 2015‐2, unless exempted by law or by the provisions herein, shall be
taxed to the extent and in the manner provided herein.
A. DEFINITIONS
“Acre” or “Acreage” means the land area of an Assessor’s Parcel as shown on any Assessor’s Parcel
Map, or if the land area is not shown on the Assessor’s Parcel Map, the land area as shown on the
applicable Final Map, or if the area is not shown on the applicable Final Map, the land area shall be
calculated by the Administrator.
“Administrative Expenses” means the actual or reasonably estimated costs directly related to the
formation, annexation, and administration of CFD No. 2015‐2 including, but not limited to: the costs
of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether
by the City or designee thereof or both); the costs to the City, CFD No. 2015‐2, or any designee thereof
associated with fulfilling the CFD No. 2015‐2 disclosure requirements; the costs associated with
responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 2015‐2 or
any designee thereof related to an appeal of the Special Tax; and the City's annual administration fees
including payment of a proportional share of salaries and benefits of any City employees and City
overhead whose duties are related to the administration and third party expenses. Administrative
Expenses shall also include amounts estimated or advanced by the City or CFD No. 2015‐2 for any
other administrative purposes of CFD No. 2015‐2, including attorney's fees and other costs related to
commencing and pursuing to completion any foreclosure of delinquent Special Taxes.
“Administrator” means the City Manager of the City of Lake Elsinore, or his or her designee.
“Approved Property” means all Assessor’s Parcels of Taxable Property that are included in a Final
Map that was recorded prior to the March 1 preceding the Fiscal Year in which the Special Tax is being
levied, and that have not been issued a building permit on or prior to the March 1 preceding the Fiscal
year in which the special tax is being levied.
“Assessor’s Parcel” means a lot or parcel of land that is identifiable by an Assessor’s Parcel Number
by the County Assessor of the County of Riverside.
“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 that identification number assigned to a parcel by the County
Assessor of the County.
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Community Facilities District No. 2015‐2 (Maintenance Services)
“Building Square Footage” or “BSF” means the floor area square footage reflected on the original
construction building permit issued for construction of a building of Non‐Residential Property and any
Building Square Footage subsequently added to a building of such Taxable Property after issuance of
a building permit for expansion or renovation of such building.
“Calendar Year” means the period commencing January 1 of any year and ending the following
December 31.
“CFD” or “CFD No. 2015‐2” means the City of Lake Elsinore Community Facilities District No. 2015‐2
(Maintenance Services).
“City” has the meaning set forth in the preamble.
“Contingent Special Tax B Requirement” means that amount required in any Fiscal Year, if the POA
is unable to maintain the Service(s) to: (i) pay the costs of Services incurred or otherwise payable in
the Calendar Year commencing in such Fiscal Year; (ii) fund an operating reserve for the costs
of Services as determined by the Administrator; less a credit for funds available to reduce the annual
Special Tax B (Contingent) levy as determined by the Administrator.
“County” means the County of Riverside.
“Developed Property” means all Assessor’s Parcels of Taxable Property for which a building permit
for new construction has been issued on or prior to March 1 preceding the Fiscal Year in which the
Special Tax is being levied.
“Exempt Property” means all Assessors’ Parcels designated as being exempt from the Special Tax as
provided for in Section G.
“Final Map” means a subdivision of property by recordation of a final map, parcel map, or lot line
adjustment, 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.
“Fiscal Year” means the period from and including July 1st of any year to and including the following
June 30th.
“Land Use Category” or “LUC” means any of the categories contained in Section B hereof to which an
Assessor’s Parcel is assigned consistent with the land use approvals that have been received or
proposed for the Assessor’s Parcel as of March 1 preceding the Fiscal Year in which the Special Tax is
being levied.
“Maximum Special Tax” means either Maximum Special Tax A and/or Maximum Special Tax B
(Contingent), as applicable.
“Maximum Special Tax A” means the Maximum Special Tax A, as determined in accordance with
Section C below that can be levied in any Fiscal Year on any Assessor's Parcel of Taxable Property
within CFD No. 2015‐2.
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Community Facilities District No. 2015‐2 (Maintenance Services)
“Maximum Special Tax B (Contingent)” means the Maximum Special Tax B (Contingent), as
determined in accordance with Section C below that can be levied in any Fiscal Year on any Assessor's
Parcel of Taxable Property within CFD No. 2015‐2.
“Multi‐Family Residential Property” means any Assessor’s Parcel of residential property that consists
of a building or buildings comprised of attached Residential Units sharing at least one common wall
with another unit.
“Non‐Residential Property” or “NR” means all Assessor's Parcels of Taxable Property for which a
building permit(s) was issued for a non‐residential use. The Administrator shall make the
determination if an Assessor’s Parcel is Non‐Residential Property.
“Property Owner’s Association” or “POA” means the property owner’s association or homeowner’s
association established to maintain certain landscaping within a Tax Zone.
“Proportionately” means for Taxable Property that is: (i) Developed Property, that the ratio of the
actual Special Tax levy to the Maximum Special Tax is the same for all Parcels of Developed Property
with the same Tax Zone, (ii) Approved Property, that the ratio of the actual Special Tax levy to the
Maximum Special Tax is the same for all Parcels of Approved Property with the same Tax Zone, and
(iii) Undeveloped Property that the ratio of the actual Special Tax levy per acre to the Maximum
Special Tax per acre is the same for all Parcels of Undeveloped Property with the same Tax Zone.
“Residential Unit” or "RU" means a residential unit that is used or intended to be used as a domicile
by one or more persons, as determined by the Administrator.
“Residential Property” means all Assessor’s Parcels of Taxable Property upon which completed
Residential Units have been constructed or for which building permits have been or may be issued for
purposes of constructing one or more Residential Units.
“Service(s)” means services permitted under the Mello‐Roos Community Facilities Act of 1982
including, without limitation, those services authorized to be funded by CFD No. 2015‐2 as set forth
in the documents adopted by the City Council at the time the CFD was formed.
“Single Family Residential Property” means any residential property other than Multi‐Family
Residential Property on an Assessor’s Parcel.
“Special Tax(es)” means the Special Tax A and/or Special Tax B (Contingent) to be levied in each Fiscal
Year on each Assessor’s Parcel of Taxable Property.
“Special Tax A” means the annual special tax to be levied in each Fiscal Year on each Assessor’s Parcel
of Taxable Property to fund the Special Tax A Requirement.
"Special Tax A Requirement" means for each Tax Zone, that amount to be collected in any Fiscal Year
to pay for certain costs as required to meet the needs for such Tax Zone of CFD No. 2015‐2 in both
the current Fiscal Year and the next Fiscal Year. The costs to be covered shall be the direct costs for
maintenance services including but not limited to (i) maintenance and lighting of parks, parkways,
streets, roads and open space, (ii) maintenance and operation of water quality improvements, (iii)
public street sweeping, (iv) fund an operating reserve for the costs of Services as determined by the
Administrator, and (v) Administrative Expenses. Under no circumstances shall the Special Tax A
Requirement include funds for Bonds.
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Community Facilities District No. 2015‐2 (Maintenance Services)
“Special Tax B (Contingent)” means the Special Tax B (Contingent) to be levied in each Fiscal Year on
each Assessor’s Parcel of Taxable Property to fund the Contingent Special Tax B Requirement, if
required.
"Taxable Property" means all Assessor’s Parcels within CFD No. 2015‐2, which are not Exempt
Property.
“Taxable Unit” means a Residential Unit, Building Square Footage, or an Acre.
"Tax Zone" means a mutually exclusive geographic area, within which particular Special Tax rates may
be levied pursuant to this Rate and Method of Apportionment of Special Tax. Appendix C identifies
the Tax Zone in CFD No. 2015‐2 at formation; additional Tax Zones may be created when property is
annexed into the CFD.
"Tax Zone 1" means the specific geographic area identified on the CFD Boundary Map as Tax Zone 1.
"Tract(s)" means an area of land within a subdivision identified by a particular tract number on a Final
Map approved for the subdivision.
“Undeveloped Property” means, for each Fiscal Year, all Taxable Property not classified as Developed
Property or Approved Property.
B. ASSIGNMENT TO LAND USE CATEGORIES
For each Fiscal Year, all Assessor’s Parcels of Taxable Property within CFD No. 2015‐2 shall be classified
as Developed Property, Approved Property, or Undeveloped Property, and shall be subject to the levy
of Special Taxes as determined pursuant to Sections C and D below. Assessor’s Parcels of Developed
Property and Approved Property shall be classified as either Residential Property or Non‐Residential
Property. Residential Property shall be further classified as Single Family Residential Property or
Multi‐Family Residential Property and the number of Residential Units shall be determined by the
Administrator.
C. MAXIMUM SPECIAL TAX RATES
For purposes of determining the applicable Maximum Special Tax for Assessor’s Parcels of
Developed Property and Approved Property which are classified as Residential Property, all such
Assessor’s Parcels shall be assigned the number of Residential Unit(s) constructed or to be
constructed thereon as specified in or shown on the building permit(s) issued or Final Map as
determined by the Administrator. For Parcels of undeveloped property zoned for development
of single family attached or multi‐family units, the number of Residential Units shall be
determined by referencing the condominium plan, apartment plan, site plan or other
development plan, or by assigning the maximum allowable units permitted based on the
underlying zoning for the Parcel. Once a single family attached or multi‐family building or
buildings have been built on an Assessor's Parcel, the Administrator shall determine the actual
number of Residential Units contained within the building or buildings, and the Special Tax A
levied against the Parcel in the next Fiscal Year shall be calculated by multiplying the actual
number of Residential Units by the Maximum Special Tax per Residential Unit identified for the
Tract below or as included in Appendix A as each Annexation occurs.
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Community Facilities District No. 2015‐2 (Maintenance Services)
For purposes of determining the applicable Maximum Special Tax for Assessor’s Parcels of
Developed Property and Approved Property which are classified as Non‐Residential Property, all
such Assessor’s Parcels shall be assigned the number of Building Square Footage or Acres as
shown on the Final Map as determined by the Administrator. Once the Administrator determines
the actual number of Building Square Footage or Acres for the Assessor’s Parcels, the Special Tax
A levied against the Assessor’s Parcel in the next Fiscal Year shall be calculated by multiplying the
number of Building Square Footage or Acres by the Maximum Special Tax per Taxable Unit
identified for the Tax Zone below or as included in Appendix A as each Annexation occurs.
1. Special Tax A
a. Developed Property
(i) Maximum Special Tax A
The Maximum Special Tax A for each Assessor’s Parcel of Developed Property shall be specific
to each Tax Zone within the CFD. When additional property is annexed into CFD No. 2015‐2,
the rate and method adopted for the annexed property shall reflect the Maximum Special Tax
A for the Tax Zones annexed and included in Appendix A. The Maximum Special Tax A for
Developed Property for Fiscal Year 2015‐2016 within Tax Zone 1 is identified in Table 1 below:
TABLE 1
MAXIMUM SPECIAL TAX A RATES
DEVELOPED PROPERTY
Tax
Zone Tract Land Use Category
Taxable
Unit
Maximum
Special Tax A
1 LLA‐2014‐2743 Non‐Residential Property Acre $121
(ii) Increase in the Maximum Special Tax A
On each July 1, commencing on July 1, 2016 the Maximum Special Tax A for Developed
Property shall increase by i) the percentage increase in the Consumer Price Index (All Items)
for Los Angeles ‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of the
preceding Fiscal Year, or ii) by two percent (2.0%), whichever is greater.
(iii) Multiple Land Use Categories
In some instances an Assessor's Parcel of Developed Property may contain more than one
Land Use Category. The Maximum Special Tax A that can be levied on an Assessor's Parcel
shall be the sum of the Maximum Special Tax A that can be levied for each Land Use Category
located on that Assessor's Parcel. For an Assessor's Parcel that contains more than one land
use, the Acreage of such Assessor's Parcel shall be allocated to each type of property based
on the amount of Acreage designated for each land use as determined by reference to the
site plan approved for such Assessor's Parcel. The Administrator's allocation to each type of
property shall be final.
b. Approved Property
The Maximum Special Tax A for each Assessor’s Parcel of Approved Property shall be specific to
each Tax Zone within the CFD. When additional property is annexed into CFD No. 2015‐2, the rate
and method adopted for the annexed property shall reflect the Maximum Special Tax A for the
Tax Zone annexed and included in Appendix A. The Maximum Special Tax A for Approved property
Fiscal Year 2015‐2016 within Tax Zone 1 is identified in Table 2 below:
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Community Facilities District No. 2015‐2 (Maintenance Services)
TABLE 2
MAXIMUM SPECIAL TAX A RATES
APPROVED PROPERTY
Tax
Zone Tract Land Use Category
Taxable
Unit
Maximum
Special Tax A
1 LLA‐2014‐2743 Non‐Residential Property Acre $121
On each July 1, commencing on July 1, 2016 the Maximum Special Tax A for Approved Property
shall increase by i) the percentage increase in the Consumer Price Index (All Items) for Los Angeles
‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of the preceding Fiscal Year, or ii)
by two percent (2.0%), whichever is greater.
c. Undeveloped Property
The Maximum Special Tax A for each Assessor’s Parcel of Undeveloped Property shall be specific
to each Tax Zone within the CFD. When additional property is annexed into CFD No. 2015‐2, the
rate and method adopted for the annexed property shall reflect the Maximum Special Tax A for
the Tax Zone annexed and included in Appendix A. The Maximum Special Tax A for Undeveloped
Property for Fiscal Year 2015‐2016 within Tax Zone 1 is identified in Table 3 below:
TABLE 3
MAXIMUM SPECIAL TAX A RATES
UNDEVELOPED PROPERTY
Tax Zone Tracts Taxable Unit Maximum Special Tax A
1 LLA‐2014‐2743 Acre $121
On each July 1, commencing on July 1, 2016 the Maximum Special Tax A for Undeveloped Property
shall increase by i) the percentage increase in the Consumer Price Index (All Items) for Los Angeles
‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of the preceding Fiscal Year, or ii)
by two percent (2.0%), whichever is greater.
2. Special Tax B (Contingent)
(i) Maximum Special Tax B (Contingent)
The Maximum Special Tax B (Contingent) for each Assessor’s Parcel of Taxable Property is
shown in Table 1 and shall be specific to each Tax Zone within the CFD. When additional
property is annexed into CFD No. 2015‐2, the rate and method adopted for the annexed
property shall reflect the Maximum Special Tax B (Contingent) for each Tax Zones annexed
and included in Appendix A. The Maximum Special Tax B (Contingent) for Fiscal Year 2015‐
2016 within Tax Zone 1 is identified in Table 4 below:
TABLE 4
MAXIMUM SPECIAL TAX B (CONTINGENT) RATES
DEVELOPED PROPERTY
Tax
Zone Tract Land Use Category
Taxable
Unit
Maximum Special
Tax B (Contingent)
1 LLA‐2014‐2743 Non‐Residential Property Acre $0
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Community Facilities District No. 2015‐2 (Maintenance Services)
(ii) Increase in the Maximum Special Tax B (Contingent)
On each July 1, commencing on July 1, 2016 the Maximum Special Tax B (Contingent) for
Developed Property shall increase by i) the percentage increase in the Consumer Price Index
(All Items) for Los Angeles ‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of
the preceding Fiscal Year, or ii) by two percent (2.0%), whichever is greater.
(iii) Multiple Land Use Categories
In some instances an Assessor's Parcel of Developed Property may contain more than one
Land Use Category. The Maximum Special Tax B (Contingent) that can be levied on an
Assessor's Parcel shall be the sum of the Maximum Special Tax B (Contingent) that can be
levied for each Land Use Category located on that Assessor's Parcel. For an Assessor's Parcel
that contains more than one land use, the Acreage of such Assessor's Parcel shall be allocated
to each type of property based on the amount of Acreage designated for each land use as
determined by reference to the site plan approved for such Assessor's Parcel. The
Administrator's allocation to each type of property shall be final.
b. Approved Property
The Maximum Special Tax B (Contingent) for each Assessor’s Parcel of Taxable Property is shown
in Table 5 and shall be specific to each Tax Zone within the CFD. When additional property is
annexed into CFD No. 2015‐2, the rate and method adopted for the annexed property shall reflect
the Maximum Special Tax B (Contingent) for the Tax Zone annexed and included in Appendix A.
The Maximum Special Tax B (Contingent) for Fiscal Year 2015‐2016 within the Tax Zone is
identified in Table 5 below:
TABLE 5
MAXIMUM SPECIAL TAX B (CONTINGENT) RATES
APPROVED PROPERTY
Tax
Zone Tract Land Use Category
Taxable
Unit
Maximum Special
Tax B (Contingent)
1 LLA‐2014‐2743 Non‐Residential Property Acre $0
On each July 1, commencing on July 1, 2016 the Maximum Special Tax B (Contingent) for Approved
Property shall increase by i) the percentage increase in the Consumer Price Index (All Items) for
Los Angeles ‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of the preceding
Fiscal Year, or ii) by two percent (2.0%), whichever is greater.
c. Undeveloped Property
The Maximum Special Tax B (Contingent) for each Assessor’s Parcel of Taxable Property is shown
in Table 6 and shall be specific to each Tax Zone within the CFD. When additional property is
annexed into CFD No. 2015‐2, the rate and method adopted for the annexed property shall reflect
the Maximum Special Tax B (Contingent) for the Tax Zone annexed and included in Appendix A.
The Maximum Special Tax B (Contingent) for Fiscal Year 2015‐2016 within the Tax Zone is
identified in Table 6 below:
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City of Lake Elsinore 8
Community Facilities District No. 2015‐2 (Maintenance Services)
TABLE 6
MAXIMUM SPECIAL TAX B (CONTINGENT) RATES
UNDEVELOPED PROPERTY
Tax Zone
Tracts Taxable Unit
Maximum Special
Tax B (Contingent)
1 LLA‐2014‐2743 Acre $0
On each July 1, commencing on July 1, 2016 the Maximum Special Tax B (Contingent) for Undeveloped
Property shall increase by i) the percentage increase in the Consumer Price Index (All Items) for Los
Angeles ‐ Riverside ‐ Orange County (1982‐84 = 100) since the beginning of the preceding Fiscal Year,
or ii) by two percent (2.0%), whichever is greater.
D. METHOD OF APPORTIONMENT OF ANNUAL SPECIAL TAX
1. Special Tax A
Commencing with Fiscal Year 2015‐2016 and for each following Fiscal Year, the Council shall
determine the Special Tax A Requirement and shall levy the Special Tax A on all Assessor’s Parcels of
Taxable Property until the aggregate amount of Special Tax A equals the Special Tax A Requirement
for each Tax Zone. The Special Tax A shall be levied for each Fiscal Year as follows:
First: The Special Tax A shall be levied Proportionately on all Assessor’s Parcels of Developed
Property within each Tax Zone up to 100% of the applicable Maximum Special Tax to satisfy the Special
Tax A Requirement for such Tax Zone;
Second: If additional moneys are needed to satisfy the Special Tax A Requirement for a Tax Zone
after the first step has been completed, the Special Tax A shall be levied Proportionately on each
Parcel of Approved Property within such Tax Zone up to 100% of the Maximum Special Tax A for
Approved Property;
Third: If additional monies are needed to satisfy the Special Tax A Requirement for a Tax Zone
after the first two steps has been completed, the Special Tax A shall be levied Proportionately on all
Assessor’s Parcels of Undeveloped Property within such Tax Zone up to 100% of the Maximum Special
Tax A for Undeveloped Property.
2. Special Tax B (Contingent)
Commencing with Fiscal Year 2015‐2016 and for each following Fiscal Year, the Council shall
determine the Contingent Special Tax B Requirement and shall levy the Special Tax on all Assessor’s
Parcels of Taxable Property until the aggregate amount of Special Tax B (Contingent) equals the
Contingent Special Tax B Requirement. The Special Tax B (Contingent) shall be levied for each Fiscal
Year as follows:
First: The Special Tax shall be levied Proportionately on all Assessor’s Parcels of Developed
Property for a Tax Zone up to 100% of the applicable Maximum Special Tax B (Contingent) to satisfy
the Contingent Special Tax B Requirement;
Second: If additional moneys are needed to satisfy the Contingent Special Tax B Requirement after
the first step has been completed, the Special Tax B (Contingent) shall be levied Proportionately on
each Parcel of Approved Property within such Tax Zone up to 100% of the Maximum Special Tax B
(Contingent) for Approved Property;
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City of Lake Elsinore 9
Community Facilities District No. 2015‐2 (Maintenance Services)
Third: If additional monies are needed to satisfy the Contingent Special Tax B Requirement after
the first two steps has been completed, the Special Tax B (Contingent) shall be levied Proportionately
on all Assessor’s Parcels of Undeveloped Property within such Tax Zone up to 100% of the Maximum
Special Tax B (Contingent) for Undeveloped Property.
E. FUTURE ANNEXATIONS
It is anticipated that additional properties will be annexed to CFD No. 2015‐2 from time to time. As
each annexation is proposed, an analysis will be prepared to determine the annual cost for providing
Services. Based on this analysis, the property to be annexed, pursuant to California Government Code
section 53339 et seq. will be assigned to the appropriate Maximum Special Tax rate for the Tax Zone
when annexed and included in Appendix A.
F. TERM OF SPECIAL TAX
For each Fiscal Year, the Special Taxes shall be levied as long as the Services are being provided.
G. EXEMPTIONS
The City shall classify as Exempt Property within CFD No. 2015‐2, any Assessor’s Parcel in any of the
following categories; (i) Assessor’s Parcels which are owned by, irrevocably offered for dedication,
encumbered by or restricted in use by any public entity; (ii) Assessor’s Parcels with public or utility
easements making impractical their utilization for other than the purposes set forth in the easement;
(iii) Assessor’s Parcels which are privately owned but are encumbered by or restricted solely for public
uses; or (iv) any Assessor’s Parcel which is in use in the performance of a public function as determined
by the Administrator.
H. APPEALS
Any property owner claiming that the amount or application of the Special Taxes are not correct may
file a written notice of appeal with the City not later than twelve months after having paid the first
installment of the Special Tax that is disputed. A representative(s) of CFD No. 2015‐2 shall promptly
review the appeal, and if necessary, meet with the property owner, consider written and oral evidence
regarding the amount of the Special Tax, and rule on the appeal. If the representative’s decision
requires that the Special Tax for an Assessor’s Parcel be modified or changed in favor of the property
owner, a cash refund shall not be made, but an adjustment shall be made to the Special Tax on that
Assessor’s Parcel in the subsequent Fiscal Year(s).
I. MANNER OF COLLECTION
The Special Tax shall be collected in the same manner and at the same time as ordinary ad valorem
property taxes, provided, however, that CFD No. 2015‐2 may collect the Special Tax at a different time
or in a different manner if necessary to meet its financial obligations.
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City of Lake Elsinore 10
Community Facilities District No. 2015‐2 (Maintenance Services)
APPENDIX A
CITY OF LAKE ELSINORE
COMMUNITY FACILITIES DISTRICT NO. 2015‐2 (MAINTENANCE SERVICES)
COST ESTIMATE
Special Tax A Services ‐ The estimate breaks down the costs of providing one year's maintenance
services for Fiscal Year 2021‐22. These services are being funded by the levy of Special Tax A for
Community Facilities District No. 2015‐2.
TAX ZONE 14
TRACT NO. 33725
Item Description Estimated Cost
1 Landscaping $22,210
2 Streetlights $15,576
3 Streets $38,934
4 Drainage $8,076
5 Parks $48,844
6 Graffiti $763
7 Reserves $4,800
8 Admin $13,440
Total $152,643
TAX ZONE 15
TRACT NO. 25475
Item Description Estimated Cost
1 Landscaping $11,466
2 Streetlights $5,808
3 Streets $15,638
4 Drainage $3,614
5 Parks $31,365
6 Trails $277
7 Graffiti $490
8 Reserves $2,211
9 Admin $6,866
Total $77,735
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City of Lake Elsinore 11
Community Facilities District No. 2015‐2 (Maintenance Services)
Special Tax B Contingent Services ‐ The estimate breaks down the costs of providing one year's
maintenance services for Fiscal Year 2021‐22.
TAX ZONE 14
TRACT NO. 33725
Item Description Estimated Cost
1 Drainage $14,669
2 Reserves $1,467
3 Admin $1,467
Total $17,603
TAX ZONE 15
TRACT NO. 25475
Item Description Estimated Cost
1 Drainage $6,745
2 Reserves $675
3 Admin $675
Total $8,095
MAXIMUM SPECIAL TAXES ASSIGNED TO EACH TAX ZONE
Tax
Zone
Fiscal
Year
Included
Tract/
APN
No. of
Taxable
Units
Land Use
Category
Taxable
Unit
Maximum
Special Tax
A
Maximum
Special Tax B
(Contingent) Subdivider
14 2021‐22 TR 33725 204 Residential RU $749 $86 SPT‐AREP III
Tuscany Associates
15 2021‐22 TR 25475 131 Residential RU $594 $62 SPT‐AREP III
Tuscany Associates
APPROVED AND UNDEVELOPED PROPERTY
The Maximum Special Tax for Tax Zone 14 for Approved Property and Undeveloped Property
for Fiscal Year 2021‐22 is $5,285 per acre.
The Maximum Special Tax for Tax Zone 15 for Approved Property and Undeveloped Property
for Fiscal Year 2021‐22 is $3,985 per acre.
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City of Lake Elsinore 12
Community Facilities District No. 2015‐2 (Maintenance Services)
TAX ZONE SUMMARY
Annexation
Tax
Zone
Tract
APN
Fiscal
Year
Maximum
Special Tax A
Maximum
Special Tax B
Subdivider
Original 1 LLA‐2014‐2743 2015‐16 $121 / Acre $0 / Acre Tractor Supply
1 2 36682 2016‐17 $354 / RU $102 / RU Pardee Homes
2 3 PM 29996 2017‐18 $951 / Acre $165 / Acre Pasadena Industrial Park, LLC
3 4 PM 36551 2017‐18 $2,671 / Acre $201 / Acre ARI Chaney Street, LLC
4 5 TR 32996 2017‐18 $378 / RU $321 / RU LE Cottage Lane, LLC
5 6 365‐030‐001 2018‐19 $1,004/ Acre $0 / Acre Lake Elsinore CCR, LLC
6 7 TR 33267 2019‐20 $350 / RU $56 / RU Pardee Homes
7 8 PM 37284 2019‐20 $1,953 / Acre $0 / Acre Central Plaza
8 9 TR 37305 2019‐20 $951 / RU $384 / RU Nichols Rd Partners, LLC
8 10 TR 37305; Lot 169 2019‐20 $2,600 / Acre $0 / Acre Nichols Rd Partners, LLC
9 11 TR 32129 & 30698 2020‐21 $541 / RU $69 / RU
Donald S. Clurman &
Three Strands Properties, LLC &
Spectrum Communities, LLC
10 12 TR 33370 2021‐22 $294 / RU $30 / RU JLJ. LLC
11 13 PM 37534 2021‐22 $1,113 / Acre $0 / Acre SRZ Yuma, LLC
12 14 TR 33725 2021‐22 $749 / RU $87 / RU SPT‐AREP III Tuscany Associates
12 15 TR 25475 2021‐22 $594 / RU $62 / RU SPT‐AREP III Tuscany Associates
ESCALATION OF MAXIMUM SPECIAL TAXES
On each July 1, commencing on July 1, 2016 the Maximum Special Tax shall increase by i) the
percentage increase in the Consumer Price Index (All Items) for Los Angeles ‐ Riverside ‐ Orange
County (1982‐84 = 100) since the beginning of the preceding Fiscal Year, or ii) by two percent
(2.0%), whichever is greater.
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City of Lake Elsinore 13
Community Facilities District No. 2015‐2 (Maintenance Services)
APPENDIX B
CITY OF LAKE ELSINORE
COMMUNITY FACILITIES DISTRICT NO. 2015‐2 (MAINTENANCE SERVICES)
DESCRIPTION OF AUTHORIZED SERVICES
The services which may be funded with proceeds of the special tax of CFD No. 2015‐2, 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; 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.
2015‐2; as well as local roads within residential subdivisions located within CFD No. 2015‐2; and any
portions adjacent to the properties within CFD No. 2015‐2; and
In addition to payment of the cost and expense of the forgoing services, proceeds of the special tax may
be expended to pay “Administrative Expenses,” as said term is defined in the Rate and Method of
Apportionment.
The above services shall be limited to those provided within the boundaries of CFD No. 2015‐2 or for the
benefit of the properties within the boundaries of CFD No. 2015‐2, 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. 2015‐2 only to the extent that they are in addition to those provided in the territory of CFD No.
2015‐2 before CFD No. 2015‐2 was created.
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City of Lake Elsinore 14
Community Facilities District No. 2015‐2 (Maintenance Services)
APPENDIX C
CITY OF LAKE ELSINORE
COMMUNITY FACILITIES DISTRICT NO. 2015‐2 (MAINTENANCE SERVICES)
PROPOSED BOUNDARIES AND POTENTIAL ANNEXATION AREA BOUNDARIES
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SPECIAL TAX ELECTION
CITY OF LAKE ELSINORE
ANNEXATION OF TERRITORY TO
COMMUNITY FACILITIES DISTRICT NO. 2015-2 (MAINTENANCE SERVICES)
ANNEXATION NO. 12
(April 27, 2021)
This ballot is for the use of the authorized representative of the following owner of land within
Annexation No. 12 of the Community Facilities District No. 2015-2 (Maintenance Services)
(“CFD No. 2015-2”) of the City of Lake Elsinore:
Name of Landowner Number of Acres Owned Total Votes
SPT AREP III Tuscany Assoc. 83.95 84
According to the provisions of the Mello-Roos Community Facilities Act of 1982, and resolutions
of the City Council (the “Council”) of the City of Lake Elsinore (the “City”), the above-named
landowner is entitled to cast the number of votes shown above under the heading “Total Votes,”
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 be annexed to the CFD No. 2015-2, City of
Lake Elsinore, County of Riverside, State of California. Please advise the City Clerk, at (951)
674-3124 x 261 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 April
13, 2021, 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 April 27, 2021,
at the Clerk’s office at 130 N Main St. Lake Elsinore, CA 92530.
However delivered, this ballot must be received by the Clerk prior to the close of the public
meeting on April 27, 2021.
Very truly yours,
Candice Alvarez, MMC,
City Clerk
DocuSign Envelope ID: 73F70AAC-0CE4-4A97-AE2C-AFB2C0EF7466
TO CAST THIS BALLOT, PLEASE RETURN THIS ENTIRE PAGE.
OFFICIAL SPECIAL TAX BALLOT
Name & Address of Property Owner: Assessor’s Parcel Number(s):
SPT AREP III Tuscany Associates, LLC
Attn: Brian Rupp
2 Park Plaza, Suite 700
Irvine, CA 92614
349-380-024, 349-380-025, 349-240-006,
349-240-034, 349-240-038, 349-240-043,
349-240-044, 349-240-045, 349-240-046,
349-240-047, 349-240-054, 349-240-055,
349-240-056, 349-240-072, and 349-240-075
ANNEXATION OF TERRITORY TO
COMMUNITY FACILITIES DISTRICT NO. 2015-2 (MAINTENANCE SERVICES)
ANNEXATION NO. 12
AN “X” OR OTHER MARK WILL CAST ALL VOTES ASSIGNED TO THIS BALLOT
SPECIAL TAX BALLOT MEASURE MARK “YES” OR “NO”
WITH AN “X”:
Shall the City Council of the City of Lake Elsinore be authorized to
levy a special tax on an annual basis at the rates and apportioned
as described in Exhibit C to the Resolution Declaring its Intention to
Annex Territory to Community Facilities District No. 2015-2
(Maintenance Services) adopted by the City Council on March 23,
2021 (the “Resolution”), which is incorporated herein by this
reference, within the territory identified on the map entitled
“Annexation Map No. 12 of Community Facilities District No. 2015-2
(Maintenance Services) City of Lake Elsinore” to finance certain
services as set forth in Section 4 to the Resolution (including
incidental expenses) and shall an appropriation limit be established
for Community Facilities District No. 2015-2 (Maintenance Services)
in the amount of special taxes collected?
YES _________
NO _________
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__.
SPT AREP III Tuscany Associates
Brian Rupp
Executive VP Real Estate
Signature
Print Name
Title
DocuSign Envelope ID: 73F70AAC-0CE4-4A97-AE2C-AFB2C0EF7466