HomeMy WebLinkAboutItem No. 07 - 2nd Reading Ordinance CFD No. 2015-2 Annex. 16 PenningtonCity Council Agenda Report
City of Lake Elsinore 130 South Main Street
Lake Elsinore, CA 92530
www.lake-elsinore.org
File Number: ID# 21-358
Agenda Date: 10/12/2021 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 CFD No. 2015-2
(Maintenance Services) Annexation No. 16 for Pennington
Introduce by title only and waive further reading of AN ORDINANCE OF THE CITY COUNCIL OF THE
CITY OF LAKE ELSINORE, CALIFORNIA, AMENDING ORDINANCE NO. 2016-1359 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) AUTHORIZING THE LEVY OF SPECIAL TAXES.
Page 1 City of Lake Elsinore Printed on 10/7/2021
REPORT TO CITY COUNCIL
To: Honorable Mayor and Members of the City Council
From: Candice Alvarez, MMC, City Clerk
Date: October 12, 2021
Subject: Second Reading of the Ordinance Authorizing the Levy of Special Taxes for
CFD No. 2015-2 (Maintenance Services) Annexation No. 16 for Pennington
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) AUTHORIZING THE LEVY OF SPECIAL
TAXES.
Background
At its Regular meeting on September 28, 2021, the City Council introduced by title only and
waived further reading of the Ordinance.
Exhibit
Exhibit A – Ordinance
ORDINANCE NO. 2021-1462
AN ORDINANCE AMENDING ORDINANCE NO. 2016-1359 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) 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. 2016-1359”),
pursuant to which the City Council levied special taxes with the CFD No. 2015-2; and
WHEREAS, on August 24, 2021, the City Council adopted Resolution No. 2021-105
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. 16) 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 September 28, 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 September 28, 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. 16)” (the “Resolution Calling the Election”) on September 28, 2021, wherein the
City Council submitted the question of levying a special tax in territory proposed to be annexed to
Ordinance No. 2021-1462
Page 2 of 23
the CFD No. 2015-2 at the rate and according to the method of apportionment described therein;
and
WHEREAS, at said special election on September 28, 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. 16)” 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. 16”).
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. Exhibit B to
Ordinance No. 2016-1359 is hereby amended and replaced in its entirety by Exhibit B 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 financed 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
Ordinance No. 2021-1462
Page 3 of 23
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
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 replave 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 12th day of October 2021.
Robert E. Magee
Mayor
Attest:
Candice Alvarez, MMC
City Clerk
/
//
Ordinance No. 2021-1462
Page 4 of 23
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. 2021-1462 was introduced by the City Council of the City of Lake Elsinore,
California, at the Regular meeting of September 28, 2021 and adopted at the Regular meeting of
October 12, 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. Whe n
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 19
PM 37710
Item Description Estimated Cost
1 Lighting $1,124
2 Streets $2,876
3 Reserves $202
4 Admin $750
Total $4,952
Special Tax B Contingent Services – There are no anticipated costs for Special Tax B for Tax
Zone 19.
TAX ZONE 19
FY 2021-22 MAXIMUM SPECIAL TAX RATES
DEVELOPED PROPERTY AND APPROVED PROPERTY
Land Use
Category
Taxable
Unit
Maximum
Special Tax A
Maximum
Special Tax B
Non-Residential Property Acre $1,034 $0
TAX ZONE 19
FY 2021-22 MAXIMUM SPECIAL TAX RATES
UNDEVELOPED PROPERTY
Taxable
Unit
Maximum
Special Tax A
Maximum
Special Tax B
Acre $1,034 $0
TAX ZONE SUMMARY
Annexati
on
Ta
x
Zon
e
Tract
APN
Fiscal
Year
Maximu
m 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
13 16 LLA 2019-007 2021-22 $407 / Acre $0 / Acre Wal-Mart Real Estate
Business Trust
14 17 TR 38008 2021-22 $366 / RU $123 / RU Tri Pointe Homes IE-SD,
Inc.
15 18 TPM 37751 2021-22 $2,188 /
Acre
$2,540 /
Acre Boos-Up Lake Elsinore
16 19 PM 37710 2021-22 $1,034 /
Acre $0 / Acre Pennington Industrial,
LLC
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 October 12, 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
13 16 Wal-Mart Real Estate Business Trust 377-030-015, -076,
377-030-029, -030, -031, -032
14 17 Tri Pointe Homes IE-SD, Inc. 363-940-011
15 18 Boos-Up Lake Elsinore 377-243-002, -003, -004, -005, -
006
16 19 Pennington Industrial, LLC 377-160-014
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