HomeMy WebLinkAboutItem No. 07 Second Reading Ordinance CFD No. 2015-2 (Maint Svs) Tuscany Valley/CrestCity Council Agenda Report
City of Lake Elsinore 130 South Main Street
Lake Elsinore, CA 92530
www.lake-elsinore.org
File Number: ID# 21-171
Agenda Date: 5/25/2021 Status: Approval FinalVersion: 1
File Type: Council Consent
Calendar
In Control: City Council / Successor Agency
Agenda Number: 7)
Second Reading of the Ordinance Authorizing the Levy of Special Taxes for Community
Facilities District No. 2015-2 (Maintenance Services) for Tuscany Valley/Crest
Adopt by title only and waive further reading of AN ORDINANCE OF THE CITY COUNCIL OF THE CITY
OF LAKE ELSINORE, CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF
COMMUNITY FACILITIES DISTRICT NO. 2015-2 OF THE CITY OF LAKE ELSINORE (MAINTENANCE
SERVICES), AMENDING ORDINANCE NO. 2016-1359 BY AUTHORIZING THE LEVY OF SPECIAL
TAXES.
Page 1 City of Lake Elsinore Printed on 5/20/2021
REPORT TO CITY COUNCIL
To: Honorable Mayor and Members of the City Council
From: Candice Alvarez, MMC, City Clerk
Date: May 25, 2021
Subject: Second Reading of the Ordinance Authorizing the Levy of Special Taxes for
Community Facilities District No. 2015-2 (Maintenance Services) for Tuscany
Valley/Crest
Recommendation
Adopt by title only and waive further reading of AN ORDINANCE OF THE CITY COUNCIL OF
THE CITY OF LAKE ELSINORE, CALIFORNIA, ACTING IN ITS CAPACITY AS THE
LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2015-2 OF THE CITY OF
LAKE ELSINORE (MAINTENANCE SERVICES), AMENDING ORDINANCE NO. 2016-1359 BY
AUTHORIZING THE LEVY OF SPECIAL TAXES.
Background
At its Regular meeting on April 25, 2021, the City Council introduced by title only and waived
further reading of the Ordinance.
Exhibit
Exhibit A – Ordinance
ORDINANCE NO. 2021-1455
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE,
CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF
COMMUNITY FACILITIES DISTRICT NO. 2015-2 OF THE CITY OF LAKE
ELSINORE (MAINTENANCE SERVICES), AMENDING ORDINANCE NO. 2016-
1359 BY AUTHORIZING THE LEVY OF SPECIAL TAXES
Whereas, pursuant to the Mello-Roos Community Facilities Act of 1982 (the “Act”), on
July 28, 2015, the City Council (the “City Council”) of the City of Lake Elsinore (the “City”) adopted
Resolution No. 15-078 establishing 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 (the “Services”), which are necessary to meet increased
demands placed upon the City and are described in Exhibit A attached hereto; and,
Whereas, on May 10, 2016, the City Council adopted Ordinance No. 2016-1359 entitled,
“An Ordinance of the City of Council of the City of Lake Elsinore, California, acting in its capacity
as the legislative body of Community Facilities District No. 2015-2 of the City of Lake Elsinore
(Maintenance Services) authorizing the levy of special tax” (“Ordinance No. 2015-1359”),
pursuant to which the City Council levied special taxes with the CFD No. 2015-2; and,
Whereas, on March 23, 2021, the City Council adopted Resolution No. 2021-24 entitled
“A Resolution of the City Council of the City of Lake Elsinore Declaring its Intention to Annex
Territory into Community Facilities District No. 2015-2 (Maintenance Services) of the City of Lake
Elsinore, Adopting a Map of the Area to be Proposed (Annexation No. 12) and Authorizing the
Levy of a Special Taxes Therein” (the “Resolution of Intention”) declaring its intention to annex
certain territory to the CFD No. 2015-2 and to levy special taxes within that territory to provide the
Services as described in the Resolution of Intention and setting a special public hearing on the
proposed annexation for April 27, 2021; and,
Whereas, notice was published as required by the Act relative to the intention of the City
Council to annex certain territory to the CFD No. 2015-2, to levy special taxes therein to provide
the Services, and to set the time and place of said public hearing; and,
Whereas, on April 27, 2021, at the time and place specified in said published notice, the
City Council opened and held a public hearing as required by the Act relative to the annexation
of territory in to the CFD No. 2015-2, the levy of the special taxes therein, and the provision of
Services by the CFD No. 2015-2; and,
Whereas, at said public hearing all persons desiring to be heard on all matters pertaining
to the annexation of territory to the CFD No. 2015-2, the levy of the special taxes therein, and the
provision of Services therein were heard, and a full and fair hearing was held; and,
Whereas, subsequent to said public hearing, the City Council adopted Resolution No. 21-
___ entitled “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)” (the “Resolution Calling the Election”) on April 27, 2021, wherein the City
Council submitted the question of levying a special tax in territory proposed to be annexed to the
CFD No. 2015-2 at the rate and according to the method of apportionment described therein; and,
Ordinance No. 2021-1455
Page 2 of 3
Whereas, at said special election on April 27, 2021, the qualified electors of the territory
proposed to be annexed to the CFD No. 2015-2 approved said propositions as described in the
Resolution Calling the Special Election by more than the two-thirds vote required by the Act; and,
Whereas, subsequent to said special election, the City Council adopted Resolution No.
21-___ entitled “A Resolution of the City Council of the City of Lake Elsinore, California, Declaring
the Election Results for Community Facilities District No. 2015-2 (Maintenance Services)
(Annexation No. 12)” wherein the City Council determined that the territory proposed to be
annexed was added to the CFD No. 2015-2 (such territory being referred to herein as “Annexation
No. 12”).
NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE,
ACTING AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2015-2
(MAINTENANCE SERVICES) OF THE CITY OF LAKE ELSINORE, DOES ORDAIN AS
FOLLOWS:
Section 1. Recitals. The foregoing recitals are true and correct.
Section 2. Amendment to Exhibit B of Ordinance No. 2016-1359. Ordinance No.
2016-1359 is hereby amended by including Exhibit B to Ordinance No. 2016-1359 attached
hereto.
Section 3. Amendment to Section 2 of Ordinance No. 2016-1359. Section 2 of
Ordinance No. 2016-1359 is hereby amended by deleting it in its entirety and replacing it with the
following:
Section 2. By the passage of this Ordinance, the City Council
authorizes and levies special taxes within the District which are
subject to taxation which are identified in Exhibit B attached
hereto, pursuant to Sections 53328 and 53340 of the Act at the
rates and in accordance with the rate and method of
apportionment set forth in Exhibit A attached hereto, which is
incorporated by reference herein (the “Rate and Method”). The
special taxes are hereby levied commencing the fiscal year
specified in the Rate and Method and in each fiscal year
thereafter so long as the services authorized to be finance by
the District, are provided through such financing within the
District.
Section 4. Future Annexations. The annexation of additional territory into the CFD
No. 2015-2 was contemplated as part of the adoption of Resolution No. 15-066. The boundaries
of the territory within which any property may annex to the CFD No. 2015-2 are more particularly
described and shown on that certain map entitled “Boundaries – Potential Annexation Area
Community Facilities District No. 2015-2 (Maintenance Services) City of Lake Elsinore, County of
Riverside, State of California,” as recorded on August 19, 2015 in Book 78 of Maps of Assessment
and Community Facilities District, at Page 74, and as Document No. 2015-0369598 in the official
records of the County of Riverside. Following a public hearing and the adoption of resolutions
required by the Act for any additional annexations of property within said potential annexation
area, Revised Exhibit B of Ordinance No. 2016-1359 shall be further amended to include any
additional territory annexed to the CFD No. 2015-2. The City Council hereby authorizes and
Ordinance No. 2021-1455
Page 3 of 3
directs the officers, employees, and agents of the City to take all actions and do all things which
they, or any of them, may deem necessary or desirable to accomplish the purposes of this Section
4 of this Ordinance to further include Exhibit B to Ordinance No. 2016-1359.
Section 5. Severability. If for any reason any portion of this Ordinance is found to be
invalid, or if the special taxes found inapplicable to any particular parcel within the CFD No. 2015-
2, by a court of competent jurisdiction, the balance of this Ordinance and the application of the
special tax to the remaining parcels within the CFD No. 2015-2 shall not be affected.
Section 6. Authorization to Publish Ordinance. The Mayor shall sign this Ordinance
and the City Clerk shall attest thereto and shall, within fifteen (15) days of its adoption, cause it or
a summary of it to be published at least once in The Press Enterprise, a newspaper of general
circulation published and circulated in the City and the CFD No. 2015-2.
Section 7. Effective Date. This Ordinance shall take effect and shall be in force thirty
(30) days after the date of its adoption, at which time Revised Exhibit B will include Exhibit B to
Ordinance No. 2016-1359 and Section 2 of Ordinance No. 2016-1359 will be amended as
described herein.
PASSED, APPROVED, AND ADOPTED at a regular meeting of the City Council of the
City of Lake Elsinore, California, on this 25th day of May 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
Ordinance No. 2020-1455 was introduced by the City Council of the City of Lake Elsinore,
California, at the Regular meeting of April 27, 2021 and adopted at the Regular meeting of May
25, 2021 and that the same was adopted by the following vote:
AYES:
NOES:
ABSENT:
ABSTAIN:
Candice Alvarez, MMC
City Clerk
EXHIBIT A
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.
“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.
“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.
“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.
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:
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
(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:
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;
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.
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
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.
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, LP
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.
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.
APPENDIX C
CITY OF LAKE ELSINORE
COMMUNITY FACILITIES DISTRICT NO. 2015-2 (MAINTENANCE SERVICES)
PROPOSED BOUNDARIES AND POTENTIAL ANNEXATION AREA BOUNDARIES
EXHIBIT B
COMMUNITY FACILITIES DISTRICT NO. 2015-2 (MAINTENANCE SERVICES)
SPECIAL TAX FISCAL YEAR 2021-22
(Effective as of May 11, 2021)
ASSESSOR'S PARCEL NUMBERS
Annexation Zone Owner Assessor's Parcel Numbers
Original 1 Tractor Supply 377-120-068
1 2 Pardee Homes See Below
2 3 Pasadena Industrial Park, LLC 377-120-032, -043 thru -047, -069,
and -071
3 4 ARI Chaney Street, LLC 377-140-032, -033, and -034
4 5 LE Cottage Lane, LLC See Next Page
5 6 Lake Elsinore CCR, LLC 365-030-001
6 7 Pardee Home 379-050-034
7 8 Central Plaza 377-081-004 thru -009
8 9 Nichols Rd Partners, LLC
389-200-038 (por.),
389-210-008 (por.), 389-210-032,
389-210-034, and 389-210-036 (por.)
8 10 Nichols Rd Partners, LLC
389-200-038 (por.),
389-210-008 (por.), and
389-210-036 (por.)
9 11
Donald S. Clurman &
Three Strands Properties, LLC &
Spectrum Communities, LLC
See Next Page
10 12 JLJ, LP 373-071-020, -021, -022, -023, -025
11 13 SRZ Yuma, LLC 377-081-035
12 14 SPT AREP III Tuscany Associates
349-240-006, -043, -044, -045, -046,
-047, -054, -055, -056 and
349-380-024, -025
12 15 SPT AREP III Tuscany Associates 349-240-034, -038, -072, -075
EXHIBIT B (cont.)
ANNEXATION NO. 1
ASSESSOR'S PARCEL NUMBERS
Assessor's Parcel Numbers
358710001 358710002 358710003 358710004 358710005 358710006 358710007 358710008 358710009
358710010 358710011 358710012 358710013 358710014 358710015 358710016 358710017 358710018
358710019 358710020 358710021 358710022 358710023 358710024 358710025 358710026 358710027
358710028 358710029 358710030 358710031 358710032 358710033 358710034 358710035 358710036
358710037 358710038 358710039 358710040 358710041 358711001 358711002 358711003 358711004
358711005 358711006 358711007 358712001 358712002 358712003 358712004 358712005 358712006
358712007 358712008 358712009 358712010 358712011 358712012 358712013 358712014 358712015
358712016 358712017 358712018 358712019 358712020 358712021 358712022 358712023 358712024
358712025 358712026
ANNEXATION NO. 4
ASSESSOR'S PARCEL NUMBERS
Assessor's Parcel Numbers
379490004 379490005 379490006 379490007 379490008 379490009 379490010 379491001 379491002
379491003 379491004 379491005 379491006 379491007 379491008 379491009 379491010 379491011
379491012 379491013 379491014 379491015 379491016 379491017 379491018 379491019 379491020
379491021 379491022 379491023 379491024 379491025 379491026 379491027 379491028 379491029
379491030 379491031 379491032 379491033 379491034 379491035 379491036 379491037 379491038
EXHIBIT B (cont.)
COMMUNITY FACILITIES DISTRICT NO. 2015-2 (MAINTENANCE SERVICES)
ANNEXATION NO. 9
ASSESSOR'S PARCEL NUMBERS
Assessor's Parcel Numbers
347110021 347580007 347580001 347580002 347580003 347580004 347580005 347580006 347581001
347581002 347581003 347581004 347581005 347581006 347581007 347581008 347582001 347582002
347582003 347582004 347582005 347582006 347582007 347582008 347582009 347580010 347582023
347582019 347582018 347582017 347582016 347582015 347582014 347582013 347582012 347582021
347560012 347560013 347560014 347560015 347560016 347560017 347560018 347560019 347560043
347560020 347560021 347560022 347560023 347560024 347560025 347560026 347560027 347560028
347560044 347560029 347560030 347560031 347560032 347560033 347560034 347560035 347560036
347560037 347560038 347560039 347560040 347560041 347560042 347560001 347560002 347560003
347560004 347560005 347560006 347560007 347560008 347560009 347560010 347560011 347570001
347570002 347570003 347570004 347570005 347570006 347570007 347570008 347570009 347570010
347570011 347570012 347570013 347570014 347561001 347561002 347561003 347561004 347561005
347561006 347561007 347561008 347561009 347561010 347561011 347561012 347561013 347561014
347561015 347561016 347561017 347561018 347570015 347570016 347570017 347570018 347570019
347570020 347570021 347570022 347571001 347571002 347571003 347571004 347571005 347571006
347571007 347571008 347571009 347571010 347571011 347571012 347571013 347571014 347571015
347571016 347571017 347571018 347571019 347571020 347571021 347571022 347571023 347571024
347571025 347571026 347571027 347571028 347571029 347562001 347562002 347562003 347562004
347562005 347562006 347562007 347562008 347562009 347562010 347562011 347562012 347562013
347562014 347562015 347562016 347562017