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HomeMy WebLinkAboutItem No. 33 - PH Establishing CFD 2025-01 Canyon Hills Heights Page 1 of 3 REPORT TO CITY COUNCIL To: Honorable Mayor and Members of the City Council From: Jason Simpson, City Manager Prepared by: Shannon Buckley, Assistant City Manager Date: August 12, 2025 Subject: Establishment of Community Facilities District No. 2025-1 of the City of Lake Elsinore (Canyon Hills Heights) Recommendation 1. Hold a public hearing for establishing Community Facilities District No. 2025-1 of the City of Lake Elsinore (Canyon Hills Heights); 2. Adopt A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE, CALIFORNIA, ESTABLISHING COMMUNITY FACILITIES DISTRICT NO. 2025-1 OF THE CITY OF LAKE ELSINORE (CANYON HILLS HEIGHTS), AUTHORIZING THE LEVY OF A SPECIAL TAX THEREIN, CALLING AN ELECTION AND APPROVING AND AUTHORIZING CERTAIN ACTIONS RELATED THERETO; 3. Adopt A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE, CALIFORNIA, ACTING AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2025-1 OF THE CITY OF LAKE ELSINORE (CANYON HILLS HEIGHTS) DETERMINING THE NECESSITY TO INCUR BONDED INDEBTEDNESS IN AN AMOUNT NOT TO EXCEED $14,000,000 WITHIN COMMUNITY FACILITIES DISTRICT NO. 2025-1 OF THE CITY OF LAKE ELSINORE (CANYON HILLS HEIGHTS) AND CALLING AN ELECTION THEREIN; 4. Adopt A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE, CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2025-1 OF THE CITY OF LAKE ELSINORE (CANYON HILLS HEIGHTS) CERTIFYING ELECTION RESULTS; and Page 2 of 3 5. Introduce 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. 2025-1 OF THE CITY OF LAKE ELSINORE (CANYON HILLS HEIGHTS) AUTHORIZING THE LEVY OF SPECIAL TAXES. Background The property to be included within proposed Community Facilities District No. 2025-1 of the City of Lake Elsinore (Canyon Hills Heights) (“CFD No. 2025-1” or the “District”) is located on the corner of Canyon Hills Road and Cottonwood Canton Road (the “Property”) (see the attached project map). Collectively, the Property is approximately 21.92 gross acres with plans to be entitled for 133 single-family residential lots. The Property is currently owned by Tri Pointe Homes Ie-Sd, Inc., a California Corporation (the “Property Owner”). The Property Owner has requested that the City form a Community Facilities District (“CFD” or “District”) on such property to finance the costs of certain public improvements through the levy of a special tax and the issuance of bonds in an amount not to exceed $14 million. The Property Owner has requested that: (1) the area shown in Attachment A of Resolution No. 2025-35 adopted by the City Council on June 24, 2025 (the “Resolution of Intention”) be the boundaries of the District, and (2) special taxes be levied within the District under the rate and method of apportionment of special taxes as described in Attachment C to the Resolution of Intention. Such rate and method of apportionment of special taxes are referred to herein as the “RMA.” Discussion The Resolution of Intention called for a public hearing to be held on August 12, 2025. The purpose of the public hearing is for the City Council to formally consider the approval of the formation of the District and the approval of the levy of the special taxes within the District. Notice of the public hearing was published in the Press Enterprise and mailed to the property owner per the Mello-Roos Act. In connection with the public hearing, Spicer Consulting Group has prepared a CFD Public Hearing Report, which describes and analyzes the facilities to be financed by the District and the estimated costs of such facilities. Following the close of the public hearing, the City Council will be asked to adopt the Resolution of Formation and the Resolution Determining the Necessity to Incur Debt which, together, approves the formation of the District, the levy of the special taxes in the District under the RMA and determines the necessity for the District to issue bonds in an amount not to exceed $14,000,000 for the District. Such resolutions call for an election to submit to the qualified voters the District ballot measures on the approval of the special taxes, the issuance of the bonds, and an appropriations limit for the District. Page 3 of 3 In addition, the Resolution of Formation approves the execution and delivery of the Funding Agreement with Tri Pointe Homes Ie-Sd, Inc., a California Corporation (the “Funding Agreement”) and a Joint Community Facilities Agreement with the Elsinore Valley Municipal Water District, in the form presented to this Council. The Funding Agreement sets forth the terms, among others, according to which the District will finance improvements to be owned by the City. The Joint Community Facilities Agreement sets forth the terms, among others, pursuant to which the District will finance improvements to be owned by the Elsinore Valley Municipal Water District. On file with the City Clerk is a Certificate of the Registrar of Voters of Riverside County certifying that no registered voters are residing within the boundaries of the District. Accordingly, under the Mello-Roos Act, only property owners owning land in the District are eligible to vote at the election for the District, with each owner having one vote for each acre (or portion thereof) that they own within the District. The Property Owner has executed consents and waivers of certain election procedures for the election, including certain timing requirements for the election, per the Mello- Roos Act. Accordingly, if the City Council approves the Resolution of Formation and the Resolution Determining the Necessity to Incur Debt, the City Clerk will conduct the election. The City Clerk will announce the election results, and the City Council will be asked to adopt the Resolution Certifying the Election Results. Based on certification that 2/3rds of the votes cast are in favor of the propositions voted upon in the District, the Resolution Certifying the Election Results directs the City Clerk to record a notice of special tax lien on the property within the District. The City Council will then be asked to introduce the Ordinance authorizing the levy of the special tax within the District under the Rate and Method. Fiscal Impact The District will be required to annually levy special taxes on all of the taxable property within the District in order to pay for the costs of facilities, debt service on bonds, and administration of the District. Any bonds issued by the District are NOT obligations of the City and will be secured solely by the special taxes levied in the District. Tri Pointe Homes Ie-Sd, Inc. has made a deposit to pay for the costs of forming the District. The Funding Agreement provides the terms under which Tri Pointe Homes Ie-Sd, Inc. may be reimbursed for these costs if and when bonds are issued for CFD. Attachments Attachment 1 - Resolution Establishing Formation Attachment 2 - Resolution Necessity to Incur Debt Attachment 3 - Resolution Certifying the Election Results Attachment 4 - Ordinance Authorizing the Levy of Special Tax Attachment 5 - Certificate of the Registrar of Voters Attachment 6 - Public Hearing Report Attachment 7 - Acquisition, Construction, and Funding Agreement Attachment 8 - Joint Community Facilities Agreement (EVMWD) Attachment 9 - Project Map Administrative Services 4925-7693-8293v2/022042-0050 RESOLUTION NO. 2025- A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE, CALIFORNIA, ESTABLISHING COMMUNITY FACILITIES DISTRICT NO. 2025-1 OF THE CITY OF LAKE ELSINORE (CANYON HILLS HEIGHTS), AUTHORIZING THE LEVY OF A SPECIAL TAX THEREIN, CALLING AN ELECTION AND APPROVING AND AUTHORIZING CERTAIN ACTIONS RELATED THERETO Whereas, the City Council (the “City Council”) of the City of Lake Elsinore (the “City”) has heretofore adopted Resolution No. 2025-034 stating its intention to form Community Facilities District No. 2025-1 of the City of Lake Elsinore (Canyon Hills Heights) (“Community Facilities District No. 2025-1” or the “District”) pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5 of Part 1 of Division 2 of Title 5 of the Government Code of the State of California (the “Act”); and Whereas, a copy of Resolution No. 2025-034 setting forth a description of the proposed boundaries of Community Facilities District No. 2025-1, the facilities and incidental expenses to be financed by the District and the rate and method of apportionment of the special tax proposed to be levied within the District is on file with the City Clerk; and Whereas, notice was published and mailed to all landowners of the land proposed to be included within the District as required by law relative to the intention of this City Council to form proposed Community Facilities District No. 2025-1 and to levy a special tax (the “Special Tax”) and to incur bonded indebtedness in the amount of up to $14,000,000 therein to finance the facilities and incidental expenses described in Resolution No. 2025-035; and Whereas, on August 12, 2025, this City Council conducted a noticed public hearing as required by law relative to the proposed formation of Community Facilities District No. 2025-1, the levy of the Special Tax therein and the issuance of bonded indebtedness by the District; and Whereas, at the August 12, 2025, public hearing there was filed with this City Council a report containing a description of the facilities necessary to meet the needs of the District and an estimate of the cost of such facilities as required by Section 53321.5 of the Act (the “Engineer’s Report”); and Whereas, at the August 12, 2025 public hearing all persons desiring to be heard on all matters pertaining to the formation of Community Facilities District No. 2025-1, the levy of the Special Tax and the issuance of bonded indebtedness were heard and full and fair hearings were held; and Whereas, following the public hearing, this City Council has determined to authorize the formation of the District to finance the types of facilities (the “Facilities”) and the incidental expenses (the “Incidental Expenses”) set forth in Exhibit A hereto, which are described in more detail in the Engineer’s Report; and CC Reso. No. 2025- Page 2 of 6 4925-7693-8293v2/022042-0050 Whereas, at the public hearing evidence was presented to this City Council on the matters before it, and the proposed Special Tax to be levied within the District was not precluded by a majority protest of the type described in Section 53324 of the Act, and this City Council at the conclusion of the hearing was fully advised as to all matters relating to the formation of the District, the levy of the Special Tax and the issuance of bonded indebtedness therein; and Whereas, this City Council has determined, based on a Certificate of Registrar of Voters of the County of Riverside on file in the office of the City Clerk, that no registered voters have been residing in the proposed boundaries of Community Facilities District No. 2025-1 for each of the 90 days prior to August 12, 2025 and that the qualified electors in Community Facilities District No. 2025-1 are the landowners within the District; and Whereas, on the basis of all of the foregoing, this City Council has determined to proceed with the establishment of Community Facilities District No. 2025-1 and to call an election therein to authorize (i) the levy of Special Tax pursuant to the rate and method of apportionment of the special tax, as set forth in Attachment C to Resolution No. 2025-034 (the “Rate and Method”), (ii) the issuance of bonds to finance the Facilities and Incidental Expenses, and (iii) the establishment of an appropriations limit for Community Facilities District No. 2025-1; and Whereas, in order to facilitate the funding of the Facilities, the legislative body of the District desires to enter into a Funding Agreement (the “Funding Agreement”) with Tri Pointe Homes Ie-Sd, Inc., a California Corporation (the “Developer”) and the form of the Funding Agreement is on file with the City Clerk; and Whereas, in connection with the proposed formation of the District, the City proposes to enter into a Joint Community Facilities Agreement (the “JCFA”) with the Elsinore Valley Municipal Water District (the “Water District”) and the Developer, relating to certain facilities proposed to be financed by the District and owned and operated by the Water District and the form of the JCFA is on file with the City Clerk; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE DOES HEREBY RESOLVE, DETERMINE AND ORDER AS FOLLOWS: Section 1. Each of the above recitals is true and correct. Section 2. A community facilities district to be designated “Community Facilities District No. 2025-1 of the City of Lake Elsinore (Canyon Hills Heights)” is hereby established pursuant to the Act. The City Council hereby finds and determines that all prior proceedings taken with respect to the establishment of the District were valid and in conformity with the requirements of law, including the Act. This finding is made in accordance with the provisions of Section 53325.1(b) of the Act. CC Reso. No. 2025- Page 3 of 6 4925-7693-8293v2/022042-0050 Section 3. The boundaries of Community Facilities District No. 2025-1 are established as shown on the map designated “Boundary Map of Community Facilities District No. 2025-1 (Canyon Hills Heights) City of Lake Elsinore, County of Riverside, State of California”, which map is on file in the office of the City Clerk and was recorded pursuant to Sections 3111 and 3113 of the Streets and Highways Code in the County Book of Maps of Assessment and Community Facilities Districts in the Assessor-County Clerk-Recorder’s office of the County of Riverside in Book No. ___ Page No. ___ on ______, 2025 as Instrument No. ___________. Section 4. The types of Facilities and Incidental Expenses authorized to be provided for Community Facilities District No. 2025-1 are those set forth in Exhibit A attached hereto. The estimated cost of the Facilities and Incidental Expenses to be financed is set forth in the Engineer’s Report, which estimates may change as the Facilities are designed and bid for construction and acquisition, as applicable. The City is authorized by the Act to contribute revenue to, or to construct or acquire the Facilities, all in accordance with the Act. The City Council finds and determines that the proposed Facilities are necessary to meet the increased demand that will be placed upon local agencies and public infrastructure as a result of new development within the District and that the Facilities to be financed, including those to be financed pursuant to the JCFA to be entered into with the Water District, benefit residents of the City and the future residents of the District. Section 5. Except where funds are otherwise available, it is the intention of this City Council, subject to the approval of the eligible voters of the District, to levy annually a Special Tax at the rates set forth in the Rate and Method on all non-exempt property within the District sufficient to pay for (i) the Facilities, (ii) the principal and interest and other periodic costs on the bonds proposed to be issued to finance the Facilities and Incidental Expenses, including the establishment and replenishment of reserve funds, any remarketing, credit enhancement and liquidity facility fees and other expenses of the type permitted by Section 53345.3 of the Act; and (iii) the Incidental Expenses. The District expects to incur, and in certain cases has already incurred, Incidental Expenses in connection with the creation of the District, the issuance of bonds, the levying and collecting of the Special Tax, the completion and inspection of the Facilities and the annual administration of the bonds and the District. The Rate and Method is described in detail in Attachment C to Resolution No. 2025-__ and incorporated herein by this reference, and the City Council hereby finds that the Rate and Method contains sufficient detail to allow each landowner within the District to estimate the maximum amount that may be levied against each parcel. As described in greater detail in the Engineer’s Report, which is incorporated by reference herein, the Special Tax is based on the expected demand that each parcel of real property within Community Facilities District No. 2025-1 will place on the Facilities and on the benefit that each parcel will derive from the right to access the Facilities and, accordingly, is hereby determined to be reasonable. The Special Tax shall be levied on each assessor’s parcel in accordance with the Rate and Method provided, however, that the Special Tax shall not be levied after Fiscal Year 2069-70. The Special Tax is apportioned to each parcel on the foregoing bases pursuant to Section 53325.3 of the Act and such Special Tax is not on or based upon the ownership of real property or the assessed value of real property. If Special Taxes of the District are levied against any parcel used for private residential purposes, (i) the maximum Special Tax rate shall be specified as a dollar amount which shall be calculated and established not later than the date on which the parcel is first subject to the Special Tax because of its use for private residential purposes and shall not be increased over time except as authorized under the Rate and Method, (ii) the Special Tax shall not be levied CC Reso. No. 2025- Page 4 of 6 4925-7693-8293v2/022042-0050 after Fiscal Year 2069-70, and (iii) under no circumstances will the Special Tax levied against any such parcel used for private residential uses be increased as a consequence of delinquency or default by the owner or owners of any other parcel or parcels within the District by more than ten percent above the amount that would have been levied in that fiscal year had there never been any such delinquencies or defaults. The City Manager of the City of Lake Elsinore, will be responsible for preparing annually, or authorizing a designee to prepare, a current roll of special tax levy obligations by assessor’s parcel number and will be responsible for estimating future special tax levies pursuant to Section 53340.2 of the Act. Section 6. In the event that a portion of the property within Community Facilities District No. 2025-1 shall become for any reason exempt, wholly or partially, from the levy of the Special Tax specified in the Rate and Method, or in the event of delinquencies in the payment of Special Taxes levied, the City Council shall, on behalf of Community Facilities District No. 2025- 1, increase the levy to the extent necessary and permitted by law and these proceedings upon the remaining property within Community Facilities District No. 2025-1 which is not exempt or delinquent in order to yield the required debt service payments on any outstanding bonds of the District, or to prevent the District from defaulting on any of its other obligations or liabilities; provided, however, under no circumstances will the Special Tax levied against any parcel used for private residential uses be increased as a consequence of delinquency or default by the owner or owners of any other parcel or parcels within the District by more than ten percent above the amount that would have been levied in that fiscal year had there never been any such delinquencies or defaults. The amount of the Special Tax will be set in accordance with the Rate and Method. The obligation to pay Special Taxes may be prepaid only as set forth in Section G of the Rate and Method. Section 7. Upon recordation of a notice of special tax lien pursuant to Section 3114.5 of the Streets and Highways Code, a continuing lien to secure each levy of the Special Tax shall attach to all non-exempt real property in the District and this lien shall continue in force and effect until the Special Tax obligation is prepaid and permanently satisfied and the lien canceled in accordance with law or until collection of the Special Tax by the District ceases. Section 8. Consistent with Section 53325.6 of the Act, the City Council finds and determines that the land within Community Facilities District No. 2025-1, if any, devoted primarily to agricultural, timber or livestock uses and being used for the commercial production of agricultural, timber or livestock products is contiguous to other land within Community Facilities District No. 2025-1 and will be benefited by the Facilities proposed to be provided within Community Facilities District No. 2025-1. Section 9. It is hereby further determined that there is no ad valorem property tax currently being levied on property within proposed Community Facilities District No. 2025-1 for the exclusive purpose of paying the principal of or interest on bonds or other indebtedness incurred to finance the construction of capital facilities which provide the same services to the territory of Community Facilities District No. 2025-1 as are proposed to be provided by the Facilities to be financed by Community Facilities District No. 2025-1. Section 10. Written protests against the establishment of the District have not been filed by one-half or more of the registered voters within the boundaries of the District or by the property owners of one-half (1/2) or more of the area of land within the District. The City CC Reso. No. 2025- Page 5 of 6 4925-7693-8293v2/022042-0050 Council hereby finds that the proposed Special Tax has not been precluded by a majority protest pursuant to Section 53324 of the Act. Section 11. An election is hereby called for Community Facilities District No. 2025-1 on the propositions of levying the Special Tax on the property within Community Facilities District No. 2025-1 and establishing an appropriations limit for the District pursuant to Section 53325.7 of the Act and shall be consolidated with the election on the proposition of incurring bonded indebtedness, pursuant to Sections 53351 and 53353.5 of the Act. The language of the propositions to be placed on the ballot is attached hereto as Exhibit B. Section 12. The date of the election for Community Facilities District No. 2025-1 on the propositions of incurring the bonded indebtedness, authorizing the levy of the Special Tax and establishing an appropriations limit for the District shall be August 12, 2025 or such later date as is consented to by the City Clerk or Deputy City Clerk (referred to herein as the “City Clerk”) of the City of Lake Elsinore; provided that, if the election is to take place sooner than 90 days after August 12, 2025, then the unanimous written consent of each qualified elector within the District to such election date must be obtained. The polls shall be open for said election immediately following the close of the public hearing on August 12, 2025. The election shall be conducted by the City Clerk. Except as otherwise provided by the Act, the election shall be conducted in accordance with the provisions of law regulating elections of the City of Lake Elsinore insofar as such provisions are determined by the City Clerk to be applicable. The City Clerk is authorized to conduct the election following the adoption of this resolution, and all ballots shall be received by, and the City Clerk shall close the election by, 11:00 p.m. on the election day; provided the election shall be closed at such earlier time as all qualified electors have voted as provided in Section 53326(d) of the Act. Pursuant to Section 53326 of the Act, the ballots for the special election shall be distributed in person, or by mail with return postage prepaid, to the qualified electors within Community Facilities District No. 2025-1. The City Clerk has secured a certificate from the Registrar of Voters of the County of Riverside certifying that there were no registered voters within the District. Accordingly, since there were fewer than 12 registered voters within the District for each of the 90 days preceding August 12, 2025, the qualified electors shall be the landowners within the District and each landowner, or the authorized representative thereof, shall have one vote for each acre or portion thereof that such landowner owns within Community Facilities District No. 2025-1, as provided in Section 53326 of the Act. Each landowner within the District has executed and delivered a waiver of certain election law requirements and consenting to the holding of the election on August 12, 2025 which waiver is on file with the City Clerk. Section 13. The preparation of the Engineer’s Report is hereby ratified. The Engineer’s Report, as submitted, is hereby approved and was made a part of the record of the public hearing regarding the formation of Community Facilities District No. 2025-1. The Engineer’s Report is ordered to be kept on file with the transcript of these proceedings and open for public inspection. Section 14. The form of the Funding Agreement on file with the City Clerk is approved as to form, and each of the City Manager, Assistant City Manager, and their written designees, is authorized to execute the Funding Agreement in substantially the form on file with the City Clerk, together with such changes as are approved by the officer executing the same, with the approval of such changes to be conclusively evidenced by the execution and delivery thereof. CC Reso. No. 2025- Page 6 of 6 4925-7693-8293v2/022042-0050 Section 15. The form of the JCFA on file with the City Clerk are approved as to form, and each of the City Manager, Assistant City Manager, and their written designees, is authorized to execute the JCFA in substantially the forms on file with the City Clerk, together with such changes as are approved by the officer executing the same, with the approval of such changes to be conclusively evidenced by the execution and delivery thereof. Section 16. This Resolution shall be effective upon its adoption. Section 17. The City Clerk shall certify to the adoption of this Resolution and enter it into the book of original Resolutions. Passed and Adopted at a regular meeting of the City Council of the City of Lake Elsinore, California, this 12th day of August, 2025. Brian Tisdale Mayor Attest: Candice Alvarez, MMC City Clerk STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss. CITY OF LAKE ELSINORE ) I, Candice Alvarez, MMC, City Clerk of the City of Lake Elsinore, California, do hereby certify that Resolution No. 2025-___ was adopted by the City Council of the City of Lake Elsinore, California, at the Regular meeting of August 12, 2025 and that the same was adopted by the following vote: AYES: NOES: ABSENT: ABSTAIN: Candice Alvarez, MMC City Clerk A-1 4925-7693-8293v2/022042-0050 EXHIBIT A Types of Facilities To Be Financed By Community Facilities District No. 2025-1 The proposed types of public facilities and expenses to be financed by the District include: The construction, purchase, modification, expansion, rehabilitation and/or improvement of (i) drainage, library, park, fire, roadway, traffic, administration and community center facilities, marina/lakeside and animal shelter facilities, and other public facilities of the City, including the foregoing public facilities which are included in the City’s fee programs with respect to such facilities and authorized to be financed under the Mello-Roos Community Facilities Act of 1982, as amended and (ii) water and sewer facilities including the acquisition of capacity in the sewer system and/or water system of the Elsinore Valley Municipal Water District which are included in Elsinore Valley Municipal Water District’s water and sewer capacity and connection fee programs (the “Water District Facilities” and together, with the City Facilities, the “Facilities”), and all appurtenances and appurtenant work in connection with the foregoing Facilities, including the cost of engineering, planning, designing, materials testing, coordination, construction staking, construction management and supervision for such Facilities, and to finance the incidental expenses to be incurred, including: a. The cost of engineering, planning and designing the Facilities; b. All costs, including costs of the property owner petitioning to form the District, associated with the creation of the District, the issuance of the bonds, the determination of the amount of special taxes to be levied and costs otherwise incurred in order to carry out the authorized purposes of the District; and c. Any other expenses incidental to the construction, acquisition, modification, rehabilitation, completion and inspection of the Facilities. Capitalized terms used and not defined herein shall have the meaning set forth in the Rate and Method of Apportionment of Special Taxes for the District. B-1 4925-7693-8293v2/022042-0050 EXHIBIT B BALLOT PROPOSITIONS COMMUNITY FACILITIES DISTRICT NO. 2025-1 OF THE CITY OF LAKE ELSINORE (CANYON HILLS HEIGHTS) SPECIAL TAX AND SPECIAL BOND ELECTION August 12, 2025 PROPOSITION A: Shall Community Facilities District No. 2025-1 of the City of Lake Elsinore (Canyon Hills Heights) (the “District”) incur an indebtedness and issue bonds in the maximum principal amount of $14,000,000, with interest at a rate or rates not to exceed the maximum interest rate permitted by law, to finance the Facilities and the Incidental Expenses described in Resolution No. 2025-034 of the City Council of the City of Lake Elsinore? PROPOSITION B: Shall a special tax with a rate and method of apportionment as provided in Resolution No. 2025-034 of the City Council of the City of Lake Elsinore be levied to pay for the Facilities, Incidental Expenses and other purposes described in Resolution No. 2025- 034, including the payment of the principal of and interest on bonds issued to finance the Facilities and Incidental Expenses? YES______ NO_______ YES______ NO_______ PROPOSITION C: For each year commencing with Fiscal Year 2025-26, shall the appropriations limit, as defined by subdivision (h) of Section 8 of Article XIII B of the California Constitution, for the District be an amount equal to $7,000,000? YES______ NO_______ 4911-3409-7717v2/022042-0050 RESOLUTION NO. 2025- A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE, CALIFORNIA, ACTING AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2025-1 OF THE CITY OF LAKE ELSINORE (CANYON HILLS HEIGHTS) DETERMINING THE NECESSITY TO INCUR BONDED INDEBTEDNESS IN AN AMOUNT NOT TO EXCEED $14,000,000 WITHIN COMMUNITY FACILITIES DISTRICT NO. 2025-1 OF THE CITY OF LAKE ELSINORE (CANYON HILLS HEIGHTS) AND CALLING AN ELECTION THEREIN Whereas, on June 24, 2025, the City Council of the City of Lake Elsinore (the “City Council”) adopted Resolution No. 2025-034 stating its intention to form Community Facilities District No. 2025-1 of the City of Lake Elsinore (Canyon Hills Heights) (“Community Facilities District No. 2025-1” or the “District”) pursuant to the Mello-Roos Community Facilities Act of 1982, as amended (the “Act”); and Whereas, on June 24, 2025, the City Council also adopted Resolution No. 2025-035 stating its intention to incur bonded indebtedness in the amount of up to $14,000,000 within proposed Community Facilities District No. 2025-1 to finance (1) the purchase, construction, modification, expansion, improvement or rehabilitation of public facilities identified in Exhibit B to Resolution No. 2025-034, and (2) the incidental expenses to be incurred in financing such public facilities and services and forming and administering the District, as identified in Exhibit B to Resolution No. 2025-034; and Whereas, notice was published as required by law relative to the intention of the City Council to form proposed Community Facilities District No. 2025-1 and to incur bonded indebtedness in the amount of up to $14,000,000 within the boundaries of proposed Community Facilities District No. 2025-1; and Whereas, on August 12, 2025, this City Council conducted a noticed public hearing to determine whether it should proceed with the formation of Community Facilities District No. 2025-1, issue bonds to pay for the facilities and incidental expenses described in Resolution No. 2025-034 and authorize the rate and method of apportionment of a special tax to be levied within Community Facilities District No. 2025-1 for the purposes described in Resolution No. 2025-034; and Whereas, at said hearing all persons desiring to be heard on all matters pertaining to the formation of Community Facilities District No. 2025-1, the levy of a special tax and the issuance of bonds to pay for the cost of the proposed facilities and incidental expenses were heard and a full and fair hearing was held; and Whereas, the City Council subsequent to such hearing adopted Resolution No. 2025- ___ establishing Community Facilities District No. 2025-1 (the “Resolution of Formation”) and authorizing the financing of the public facilities (the “Facilities”) and the incidental expenses (the “Incidental Expenses”) described in Exhibit A thereto; and Whereas, the City Council desires to make the necessary findings to incur bonded indebtedness within the District, to declare the purpose for said debt, and to authorize the submittal of a proposition to issue bonded indebtedness to the voters of the District, being the landowners within the proposed District, all as authorized and required by law; CC Reso. No. 2025- Page 2 of 5 2 4911-3409-7717v2/022042-0050 NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE HEREBY FINDS, DETERMINES, RESOLVES, AND ORDERS AS FOLLOWS: Section 1. It is necessary to incur bonded indebtedness in a maximum aggregate principal amount not to exceed $14,000,000 within Community Facilities District No. 2025-1. Section 2. The indebtedness is to be incurred for the purpose of financing the costs of purchasing, constructing, modifying, expanding, improving, or rehabilitating the Facilities and financing the Incidental Expenses, as described in the Resolution of Formation, and carrying out the powers and purposes of Community Facilities District No. 2025-1, including, but not limited to, financing the costs of selling the bonds, establishing and replenishing bond reserve funds and paying remarketing, credit enhancement and liquidity facility fees and other expenses of the type authorized by Section 53345.3 of the Act. Section 3. The whole of the property within Community Facilities District No. 2025-1, other than property exempted from the special tax pursuant to the provisions of the rate and method of apportionment attached to Resolution No. 2025-034 as Exhibit C, shall pay for the bonded indebtedness pursuant to the levy of the special tax authorized by the Resolution of Formation. Section 4. The maximum term of the bonds to be issued shall in no event exceed 35 years or such longer term as is then permitted by law. Section 5. The bonds shall bear interest at the rate or rates not to exceed the maximum interest rate permitted by law, payable annually or semiannually, or in part annually and in part semiannually, except the first interest payment may be for a period of less than six months, with the actual rate or rates and times of payment to be determined at the time or times of sale thereof. Section 6. The bonds may bear a variable or fixed interest rate, provided that such variable rate or fixed rate shall not exceed the maximum rate permitted by Section 53531 of the Act, or any other applicable provision of law limiting the maximum interest rate on the bonds. Section 7. Pursuant to Section 53351 of the Act, a special election is hereby called for Community Facilities District No. 2025-1 on the proposition of incurring the bonded indebtedness. The proposition relative to incurring bonded indebtedness in the maximum aggregate principal amount of $14,000,000 shall be in the form of Proposition A set forth in Exhibit A hereto. In accordance with Sections 53351(h) and 53353.5 of the Act, the election shall be consolidated with the special election called on the proposition of levying a special tax within the District as described in the Resolution of Formation, which proposition shall be in the form of Proposition B set forth in Exhibit A, and on the proposition of establishing an appropriations limit for the District, which proposition shall be in the form of Proposition C set forth in Exhibit A. CC Reso. No. 2025- Page 3 of 5 3 4911-3409-7717v2/022042-0050 Section 8. The date of the special election for Community Facilities District No. 2025-1 on the propositions of incurring the bonded indebtedness, authorizing the levy of the special tax and setting an appropriations limit shall be August 12, 2025, or such later date as is consented to by the City Clerk, or a Deputy City Clerk of the City (referred to herein as the “City Clerk”); provided that, if the election is to take place sooner than 90 days after August 12, 2025, then the unanimous written consent of each qualified elector within the District to such election date must be obtained. The polls shall be open for said election immediately following the public hearing on August 12, 2025. The election shall be conducted by the City Clerk. Except as otherwise provided by the Act, the election shall be conducted in accordance with the provisions of law regulating elections of the City of Lake Elsinore insofar as such provisions are determined by the City Clerk to be applicable. The City Clerk is authorized to conduct the election following the adoption of the Resolution of Formation, and this resolution and all ballots shall be received by and the City Clerk shall close the election by 11:00 p.m. on the election day; provided the election shall be closed at such earlier time as all qualified electors have voted as provided in Section 53326(d) of the Act. Pursuant to Section 53326 of the Act, the ballots for the special election shall be distributed in person, or by mail with return postage prepaid, to the qualified electors within Community Facilities District No. 2025-1. The City Clerk has secured a certificate of the Registrar of Voters of the County of Riverside certifying that there were no registered voters within the District. Accordingly, since there were fewer than 12 registered voters within the District for each of the 90 days preceding August 12, 2025, the qualified electors shall be the landowners within the District and each landowner, or the authorized representative thereof, shall have one vote for each acre or portion thereof that such landowner owns within Community Facilities District No. 2025-1, as provided in Section 53326 of the Act. Each landowner within the District has executed and delivered a waiver of certain election law requirements and consenting to the holding of the election on August 12, 2025, which waiver is on file with the City Clerk. Section 9. This Resolution shall be effective upon its adoption. Section 10. The City Clerk shall certify to the adoption of this Resolution and enter it into the book of original Resolutions. Passed and Adopted at a regular meeting of the City Council of the City of Lake Elsinore, California, this 12th day of August, 2025. Brian Tisdale Mayor Attest: Candice Alvarez, MMC City Clerk CC Reso. No. 2025- Page 4 of 5 4 4911-3409-7717v2/022042-0050 STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss. CITY OF LAKE ELSINORE ) I, Candice Alvarez, MMC, City Clerk of the City of Lake Elsinore, California, do hereby certify that Resolution No. 2025- was adopted by the City Council of the City of Lake Elsinore, California, at the Regular meeting of August 12, 2025 and that the same was adopted by the following vote: AYES: NOES: ABSENT: ABSTAIN: Candice Alvarez, MMC City Clerk 4911-3409-7717v2/022042-0050 EXHIBIT A BALLOT PROPOSITIONS COMMUNITY FACILITIES DISTRICT NO. 2025-1 OF THE CITY OF LAKE ELSINORE (CANYON HILLS HEIGHTS) SPECIAL TAX AND SPECIAL BOND ELECTION August 12, 2025 PROPOSITION A: Shall Community Facilities District No. 2025-1 of the City of Lake Elsinore (Canyon Hills Heights) (the “District”) incur an indebtedness and issue bonds in the maximum principal amount of $14,000,000, with interest at a rate or rates not to exceed the maximum interest rate permitted by law, to finance the Facilities and the Incidental Expenses described in Resolution No. 2025-034 of the City Council of the City of Lake Elsinore? PROPOSITION B: Shall a special tax with a rate and method of apportionment as provided in Resolution No. 2025-034 of the City Council of the City of Lake Elsinore be levied to pay for the Facilities, Incidental Expenses and other purposes described in Resolution No. 2025- 034, including the payment of the principal of and interest on bonds issued to finance the Facilities and Incidental Expenses? YES______ NO_______ YES______ NO_______ PROPOSITION C: For each year commencing with Fiscal Year 2025-26, shall the appropriations limit, as defined by subdivision (h) of Section 8 of Article XIII B of the California Constitution, for the District be an amount equal to $7,000,000? YES______ NO_______ 4903-1201-4133v2/022042-0050 RESOLUTION NO. 2025- A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE, CALIFORNIA, ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2025-1 OF THE CITY OF LAKE ELSINORE (CANYON HILLS HEIGHTS) CERTIFYING ELECTION RESULTS Whereas, the City Council of the City of Lake Elsinore called and duly held an election on August 12, 2025 within the boundaries of Community Facilities District No. 2025-1 of the City of Lake Elsinore (Canyon Hills Heights) (“Community Facilities District No. 2025-1” or the “District”) pursuant to Resolution Nos. 2025-__ and 2025-__ for the purpose of presenting to the qualified electors within the District Propositions A, B and C, attached hereto as Exhibit A; and Whereas, there has been presented to this City Council a certificate of the City Clerk or Deputy City Clerk (referred to herein as the “City Clerk”) canvassing the results of the election, a copy of which is attached hereto as Exhibit B; NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE HEREBY FINDS, DETERMINES, RESOLVES, AND ORDERS AS FOLLOWS: Section 1. Each of the above recitals is true and correct and is adopted by the legislative body of the District. Section 2. Propositions A, B and C presented to the qualified electors of the District on August 12, 2025 were approved by more than two-thirds of the votes cast at said election and Propositions A, B and C each has carried. The City Council, acting as the legislative body of the District, is hereby authorized to levy on the land within the District the special tax described in Proposition B for the purposes described therein and to take the necessary steps to levy the special tax authorized by Proposition B and to issue bonds in an amount not to exceed $14,000,000 specified in Proposition A. Section 3. The City Clerk is hereby directed to record in the Assessor-County Clerk- Recorder’s office of the County of Riverside within fifteen days of the date hereof a notice of special tax lien with respect to the District which Bond Counsel to the District shall prepare in the form required by Streets and Highways Code Section 3114.5. Section 4. This Resolution shall be effective upon its adoption. Section 5. The City Clerk shall certify to the adoption of this Resolution and enter it into the book of original Resolutions. Passed and Adopted at a regular meeting of the City Council of the City of Lake Elsinore, California, this 12th day of August, 2025. Brian Tisdale Mayor CC Reso. No. 2023- Page 2 of 4 4903-1201-4133v2/022042-0050 Attest: Candice Alvarez, MMC City Clerk STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss. CITY OF LAKE ELSINORE ) I, Candice Alvarez, MMC, City Clerk of the City of Lake Elsinore, California, do hereby certify that Resolution No. 2025- was adopted by the City Council of the City of Lake Elsinore, California, at the Regular meeting of August 12, 2025 and that the same was adopted by the following vote: AYES: NOES: ABSENT: ABSTAIN: Candice Alvarez, MMC City Clerk 4903-1201-4133v2/022042-0050 EXHIBIT A BALLOT PROPOSITIONS COMMUNITY FACILITIES DISTRICT NO. 2025-1 OF THE CITY OF LAKE ELSINORE (CANYON HILLS HEIGHTS) SPECIAL TAX AND SPECIAL BOND ELECTION August 12, 2025 PROPOSITION A: Shall Community Facilities District No. 2025-1 of the City of Lake Elsinore (Canyon Hills Heights) (the “District”) incur an indebtedness and issue bonds in the maximum principal amount of $14,000,000, with interest at a rate or rates not to exceed the maximum interest rate permitted by law, to finance the Facilities and the Incidental Expenses described in Resolution No. 2025-034 of the City Council of the City of Lake Elsinore? PROPOSITION B: Shall a special tax with a rate and method of apportionment as provided in Resolution No. 2025-034 of the City Council of the City of Lake Elsinore be levied to pay for the Facilities, Incidental Expenses and other purposes described in Resolution No. 2025- 034, including the payment of the principal of and interest on bonds issued to finance the Facilities and Incidental Expenses? YES______ NO_______ YES______ NO_______ PROPOSITION C: For each year commencing with Fiscal Year 2025-26, shall the appropriations limit, as defined by subdivision (h) of Section 8 of Article XIII B of the California Constitution, for the District be an amount equal to $7,000,000? YES______ NO_______ 4903-1201-4133v2/022042-0050 EXHIBIT B CERTIFICATE OF CITY CLERK AS TO THE RESULTS OF THE CANVASS OF THE ELECTION RETURNS I, Candice Alvarez, MMC, City Clerk of the City of Lake Elsinore, do hereby certify that I have examined the returns of the Special Tax and Bond Election for Community Facilities District No. 2025-1 (Canyon Hills Heights) of the City of Lake Elsinore (the “City”). The election was held in the Lake Elsinore Cultural Center at 183 North Main Street, Lake Elsinore, California, on August 12, 2025. I caused to be delivered ballots to each qualified elector. One (1) ballot was returned. I further certify that the results of said election and the number of votes cast for and against Propositions A, B, and C are as follows: PROPOSITION A PROPOSITION B PROPOSITION C YES: 22 YES: 22 YES: 22 NO: 0 NO: 0 NO: 0 TOTAL: 22 TOTAL: 22 TOTAL: 22 Dated this 12th day of August, 2025. Candice Alvarez, MMC, City Clerk City of Lake Elsinore ORDINANCE NO. 2025- 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. 2025-1 OF THE CITY OF LAKE ELSINORE (CANYON HILLS HEIGHTS) AUTHORIZING THE LEVY OF SPECIAL TAXES Whereas, on June 24, 2025, the City Council (the “City Council”) of the City of Lake Elsinore (the “City”) adopted Resolution No. 2025-034 declaring its intention to form Community Facilities District No. 2025-1 of the City of Lake Elsinore (Canyon Hills Heights) (the “District”) pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, comprising Chapter 2.5 of Part 1 of Division 2 of Title 5 of the Government Code of the State of California (the “Act”), and its Resolution No. 2025-35 declaring its intention to incur bonded indebtedness for the District; and Whereas, on August 12, 2025, after providing all notice required by the Act, the City Council conducted a noticed public hearing required by the Act relative to the proposed formation of the District, the proposed levy of a special tax therein to finance certain public facilities described in Resolution No. 2025-034 and to secure the payment of any bonded indebtedness of the District, and the proposed issuance of up to $14,000,000 of bonded indebtedness as described in Resolution No. 2025-035; and Whereas, at the August 12, 2025 public hearing, all persons desiring to be heard on all matters pertaining to the formation of the District and the proposed levy of the special tax to finance the facilities described in Resolution No. 2025-034 and to secure the payment of up to $14,000,000 of bonded indebtedness of the District as described in Resolution No. 2025-035 (the “Bonds”) were heard and a full and fair hearing was held; and Whereas, on August 12, 2025, the City Council adopted Resolution Nos. 2025-___ and 2025-___ which formed the District and called a special election within the District on August 12, 2025 on three propositions relating to the levy of a special tax within the District, the issuance of the Bonds and the establishment of an appropriations limit within the District; and Whereas, on August 12, 2025, a special election was held within the District at which the qualified electors approved by more than a two thirds vote Propositions A, B, and C authorizing the levy of a special tax within the District for the purposes described in Resolution No. 2025-035, the issuance of the Bonds as described in Resolution No. 2025-034 and establishing an appropriations limit for the District; and NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF LAKE ELSINORE ACTING IN ITS CAPACITY AS THE LEGISLATIVE BODY OF COMMUNITY FACILITIES DISTRICT NO. 2025-1 OF THE CITY OF LAKE ELSINORE (CANYON HILLS HEIGHTS) ORDAINS AS FOLLOWS: Ord. No. 2025- Page 2 of 4 Section 1. The above recitals are all true and correct. Section 2. By the passage of this Ordinance, the City Council authorizes and levies special taxes within the District 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 Attachment C to Resolution No. 2025-035, which is incorporated by reference herein (the “Rate and Method”). The special taxes are hereby levied commencing in the fiscal year specified in the Rate and Method and in each fiscal year thereafter until payment in full of the Bonds (including any bonds issued to refund the Bonds), payment of all costs of the public facilities and services authorized to be financed by the District, and payment of all costs of administering the District. Section 3. Each of the Mayor, the City Manager, the Assistant City Manager, or their written designees (each, an “Authorized Officer”), acting alone, is hereby authorized and directed each fiscal year to determine the specific special tax rates and amounts to be levied in such fiscal year on each parcel of real property within the District, in the manner and as provided in the Rate and Method. The special tax rate levied on a parcel pursuant to the Rate and Method shall not exceed the maximum rate set forth in the Rate and Method for such parcel, but the special tax may be levied at a lower rate. Each Authorized Officer is hereby authorized and directed to provide all necessary information to the Treasurer-Tax Collector of the County of Riverside and to otherwise take all actions necessary in order to effect proper billing and collection of the special tax, so that the special tax shall be levied and collected in sufficient amounts and at times necessary to satisfy the financial obligations of the District in each fiscal year, and with respect to Special Tax, until the Bonds are paid in full, the facilities have been paid for, and provision has been made for payment of all of the administrative costs of the District. Section 4. Properties or entities of the state, federal or other local governments shall be exempt from the special tax, except as otherwise provided in Sections 53317.3 and 53317.5 of the Act and Section F of the Rate and Method. No other properties or entities are exempt from the special tax unless the properties or entities are expressly exempted in Resolution No. 2025-___ or in a resolution of consideration to levy a new special tax or special taxes or to alter the rate or method of apportionment or an existing special tax as provided in Section 53334 of the Act. Section 5. All of the collections of the special tax shall be used as provided for in the Act, the Rate and Method and Resolution No. 2025-___. Section 6. The special tax shall be collected in the same manner as ordinary ad valorem property taxes are collected and shall be subject to the same penalties and the same procedure, sale and lien priority in case of delinquency as is provided for ad valorem taxes (which such procedures include the exercise of all rights and remedies permitted by law to make corrections, including, but not limited to, the issuance of amended or supplemental tax bills), as such procedure may be modified by law or by this City Council from time to time. Section 7. As a cumulative remedy, if any amount levied as a special tax for payment of the interest or principal of the Bonds (including any bonds issued to refund the Bonds), together with any penalties and other charges accruing under this Ordinance, are not paid when due, the City Council may, not later than four years after the due date of the last installment of principal on the Bonds (including any bonds issued to refund the Bonds), order that the same be collected by an action brought in the superior court to foreclose the lien of such special tax, as authorized by the Act. Ord. No. 2025- Page 3 of 4 Section 8. The Mayor of the City shall sign this Ordinance and the City Clerk or Deputy City Clerk (referred to herein as the “City Clerk”) shall attest to the Mayor’s signature and then cause the same to be published within fifteen (15) days after its passage at least once in The Press Enterprise, a newspaper of general circulation published and circulated in the City of Lake Elsinore. Section 9. The specific authorization for adoption of this Ordinance is pursuant to the provisions of Section 53340 of the Act. Section 10. The City Clerk is hereby authorized to transmit a certified copy of this ordinance to the Treasurer-Tax Collector of the County of Riverside, and to perform all other acts which are required by the Act, this Ordinance or by law in order to accomplish the purpose of this Ordinance. Section 11. A full reading of this Ordinance is dispensed with prior to its final passage, a written or printed copy having been available to the City Council and the public a day prior to its final passage. Section 12. Effective Date. This Ordinance shall take effect thirty days after its final passage. Section 13. Certification. The City Clerk shall certify to the passage of this Ordinance and shall cause a synopsis of the same to be published according to law. Passed, Approved, and Adopted at a regular meeting of the City Council of the City of Lake Elsinore, California, on this 12th day of August 2025. Brian Tisdale Mayor Attest: Candice Alvarez, MMC City Clerk Ord. No. 2025- Page 4 of 4 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. 2025- was introduced by the City Council of the City of Lake Elsinore, California, at its Regular meeting of August 12, 2025 and adopted at its Regular meeting of August 26, 2025 and that the same was adopted by the following vote: AYES: NOES: ABSENT: ABSTAIN: Candice Alvarez, MMC City Clerk Public Hearing Report Community Facilities District No. 2025-1 (Canyon Hills Heights) August 12, 2025 Table of Contents Sections Page ____________________________________________ 1 Introduction ______________________________________________________ 1 2 Description of Facilities ___________________________________________________ 2 3 Cost Estimate ______________________________________________________ 3 4 Proposed Development ___________________________________________________ 4 5 Rate and Method of Apportionment _________________________________________ 5 6 Certifications ______________________________________________________ 7 Tables Page 3-1 Cost Estimate ______________________________________________________ 3 5-1 Assigned Special Tax for Developed Property for Tax Zone 1 _____________________ 5 5-2 Assigned Special Tax for Developed Property for Tax Zone 2 _____________________ 5 Appendices Page ____________________________________________ A Rate and Method of Apportionment ____________________________________ B Proposed Boundary Map _________________________________________ C Resolution of Intention 1 Introduction Page | 1  City of Lake Elsinore CFD No. 2025-1 (Canyon Hills Heights) Public Hearing Report Background On June 24, 2025 the City Council (the “City Council”) of the City of Lake Elsinore (the “City”), adopted a Resolution of Intention to form Community Facilities District No. 2025-1 (Canyon Hills Heights) of the City of Lake Elsinore (“CFD No. 2025-1” or “District”), Resolution No. 2025-34, pursuant to the provisions of the “Mello-Roos Community Facilities Act of 1982”, being Chapter 2.5, Part 1, Division 2, Title 5 of the Government Code of the State of California, (“Act”). CFD No. 2025-1 is currently comprised of Tract Map No. 34249 that includes one undeveloped parcel and approximately 77 gross acres for development. There are two Tax Zones included within the boundaries of CFD No. 2025-1. Tax Zone 1 includes 54 lots within the neighborhood known as Harmony and Tax Zone 2 includes 79 lots within the Serene neighborhood. The proposed development includes 133 single family homes at build-out. The properties are generally located south of Hemlock Street and west of Pine Avenue. For a map showing the boundaries of CFD No. 2025-1 please see Appendix B. Purpose of Public Hearing Report WHEREAS, this Community Facilities District Report (“Report”) is being provided to the City Council and generally contains the following: 1. A brief description of CFD No. 2025-1; 2. A brief description of the Facilities required at the time of formation to meet the needs of CFD No. 2025-1. 3. A brief description of the Boundaries of CFD No. 2025-1; and 4. An estimate of the cost of financing the bonds used to pay for the Facilities, including all costs associated with formation of the District, issuance of bonds, determination of the amount of any special taxes, collection of any special taxes, or costs otherwise incurred in order to carry out the authorized purposes of the City with respect to the District, and any other incidental expenses to be paid through the proposed financing. For particulars, reference is made to the Resolution of Intention as previously approved and adopted and is included in Appendix C. 2 Description of Facilities Page | 2  City of Lake Elsinore CFD No. 2025-1 (Canyon Hills Heights) Public Hearing Report NOW, THEREFORE, the undersigned, authorized representative of Spicer Consulting Group, LLC, the appointed responsible officer, or person directed to prepare this Report, does hereby submit the following data: Description of the Facilities A Community Facilities District may pay for facilities which may include all amounts necessary to eliminate any fixed special assessment liens or to pay, repay, or defease any obligation to pay for any indebtedness secured by any tax, fee, charge, or assessment levied, provide for the purchase, construction, expansion, or rehabilitation for any real or other tangible property with an estimated useful life of five (5) years or longer, which is necessary to meet increased demands placed upon local agencies as a result of development and/or rehabilitation occurring within the District. The types of facilities that are proposed by CFD No. 2025-1 and financed with the proceeds of special taxes and bonds issued by CFD No. 2025-1 consist of the construction, purchase, modification, expansion, rehabilitation and/or improvement of (i) drainage, library, park, fire, roadway, traffic, administration and community center facilities, marina/lakeside and animal shelter facilities, and other public facilities of the City, including the foregoing public facilities which are included in the City’s fee programs with respect to such facilities and authorized to be financed under the Mello-Roos Community Facilities Act of 1982, as amended and (ii) water and sewer facilities including the acquisition of capacity in the sewer system and/or water system of the Elsinore Valley Municipal Water District which are included in Elsinore Valley Municipal Water District’s water and sewer capacity and connection fee programs (the “Water District Facilities” and together, with the City Facilities, the “Facilities”), and all appurtenances and appurtenant work in connection with the foregoing Facilities, including the cost of engineering, planning, designing, materials testing, coordination, construction staking, construction management and supervision for such Facilities. Incidental Expenses The Incidental Expenses to be paid from bond proceeds and/or special taxes include: a) The cost of engineering, planning and designing the Facilities; and b) All costs, including costs of the property owner petitioning to form the District, associated with the creation of the District, the issuance of the bonds, the determination of the amount of special taxes to be levied and costs otherwise incurred in order to carry out the authorized purposes of the District; and c) Any other expenses incidental to the construction, acquisition, modification, rehabilitation, completion and inspection of the Facilities. Capitalized terms used and not defined herein shall have the meaning set forth in the Rate and Method of Apportionment of Special Taxes for the District. All costs associated with the creation of CFD No. 2025-1, the issuance of bonds, the determination of the amount of special taxes to be levied, costs incurred in order to carry out the authorized purposes of CFD No. 2025-1, including legal fees, fees of consultants, engineering, planning, designing and the annual costs to administer CFD No. 2025-1 and any obligations. The description of the eligible public facilities, services and incidental expenses above are preliminary and general in nature. The final plans and specifications approved by the applicable public agency may show substitutes or modifications in order to accomplish the work or serve the new development and any such substitution or modification shall not constitute a change or modification in the proceedings relating to CFD No. 2025-1. 3 Cost Estimate Page | 3  City of Lake Elsinore CFD No. 2025-1 (Canyon Hills Heights) Public Hearing Report Below is the estimated cost of facilities to be provided to the District. a) The cost estimate of facilities, including incidental expenses, to be financed through the issuance of CFD No. 2025- 1 Bonds is estimated to be $11,070,000 based upon current dollars (Fiscal Year 2025-26). b) For further particulars please reference Table 3-1 below and incorporated herein by reference. c) Pursuant to Section 53340 of the Act, the proceeds of any special tax levied and collected by CFD No. 2025-1 may be used only to pay for the cost of providing public facilities, services, and incidental expenses. As defined by the Act, incidental expenses include, but are not limited to, the annual costs associated with determination of the amount of special taxes, collection of special taxes, payment of special taxes, or costs otherwise incurred in order to carry out the authorized purposes of the District. The incidental expenses associated with the annual administration of CFD No. 2025-1 are estimated to be $30,000 in the initial Fiscal Year. However, it is anticipated that the incidental expenses will vary due to inflation and other factors that may not be foreseen today, and the actual incidental expenses may exceed these amounts accordingly. Table 3-1 Cost Estimate City Fees Total Bond Allocation(1) Park Fee $598,500 $598,500 Traffic Fee $182,077 $182,077 Library $19,950 $19,950 City Hall $107,597 $107,597 Community Center $72,485 $72,485 Lakeside Facilities $103,607 $103,607 Animal Shelter $46,284 $46,284 Fire Facility $99,883 $99,883 Drainage Fee $669,508 $669,508 City Additional Facilities $379,978 $379,978 Total City Fees $2,279,869 $2,279,869 City Facilities Total Bond Allocation(1) Future City Facilities $100,000 $77,969 Total City Facilities $100,000 $77,969 Elsinore Valley Municipal Water District Fees Total Bond Allocation(1) 3/4" Water Meter Fee $2,737,938 $2,737,938 Sewer Capacity Charge $1,767,305 $1,767,305 Water Capacity Charge $321,984 $321,984 Total Elsinore Valley Municipal Water District Fees $4,827,227 $4,827,227 Murrieta Valley Unified School District Fees Total Bond Allocation(1) Elsinore Valley Municipal Water District Facilities Total Bond Allocation(1) Water and Sewer Facilities $1,900,000 $1,900,000 Prevailing Wage and CM (20%) $380,000 $380,000 Total Elsinore Valley Municipal Water District Facilities $2,280,000 $2,280,000 Total Eligible Fees/Improvements $9,487,096 $9,421,419 Incidental Financing Costs $1,648,581 Total Funded by Bond Proceeds $11,070,000 Total Fees/Improvements to be Funded by Developer $65,677 (1) Amounts are allocated based upon estimated bond sizing and may change based upon market conditions at the time of bond  issuance.  Allocation of bond proceeds between facility types to be determined at the time of bond issuance.  4 Proposed Development Page | 4  City of Lake Elsinore CFD No. 2025-1 (Canyon Hills Heights) Public Hearing Report The CFD No. 2025-1 includes approximately 77 gross acres for development on one undeveloped parcel within Tract 34249. The District is generally located south of Hemlock Street and west of Pine Avenue. As of Fiscal Year 2025-26 the proposed CFD No. 2025-1 includes the following Assessor's Parcel Number: Assessor’s Parcel Number 365-230-005 365-230-006 365-230-011 365-230-012 365-230-009 A map showing the boundaries of CFD No. 2025-1 is included in Appendix B. 5 Rate and Method of Apportionment Page | 5  City of Lake Elsinore CFD No. 2025-1 (Canyon Hills Heights) Public Hearing Report The Rate and Method of Apportionment allows each property owner within CFD No. 2025-1 to estimate the annual Special Tax amount that would be required for payment. The Rate and Method of Apportionment of the Special Tax established pursuant to these proceedings, is attached hereto as Appendix A (the “Rate and Method”). The Special Tax will be collected in the same manner and at the same time as ordinary ad valorem property taxes and shall be subject to the same penalties, the same procedure, sale and lien priority in the case of delinquency; provided, however, that the CFD Administrator may directly bill the Special Taxes, may collect Special Taxes at a different time or in a different manner if necessary to meet the financial obligations of CFD No. 2025-1, and provided further that CFD No. 2025-1 may covenant to foreclose and may actually foreclose on parcels having delinquent Special Taxes as permitted by the Act. All of the property located within CFD No. 2025-1, unless exempted by law or by the Rate and Method proposed for CFD No. 2025-1, shall be taxed for the purpose of providing necessary facilities to serve the District. The Boundary Map for CFD No. 2025-1 is attached hereto as Appendix B. Pursuant to Section 53325.3 of the Act, the tax imposed “is a Special Tax and not a special assessment, and there is no requirement that the tax be apportioned on the basis of benefit to any property.” The Special Tax may be based on the benefit received by property, the cost of making facilities or authorized services available or other reasonable basis as determined by the City, although the Special Tax may not be apportioned on an ad valorem basis pursuant to Article XIIIA of the California Constitution. A property owner within the District may choose to prepay in whole or in part the Special Tax. The available method for so doing is described in Section G of the Rate and Method (“Prepayment of Special Tax”). For each year that any Bonds are outstanding the Special Tax shall be levied on all parcels subject to the Special Tax. If any delinquent Special Taxes remain uncollected prior to or after all Bonds are retired, the Special Tax may be levied to the extent necessary to reimburse CFD No. 2025-1 for uncollected Special Taxes associated with the levy of such Special Taxes, but the Special Tax shall not be levied after 2066-67 Fiscal Year. Table 5-1 Assigned Special Tax for Developed Property for Tax Zone 1 Fiscal Year 2025-26 Land Use Category Taxable Unit Building Square Footage Assigned Special Tax Per Taxable Unit 1. Single Family Residential Property RU Less than 1,900 sq. ft $4,437.00 2. Single Family Residential Property RU 1,900 sq. ft to 2,100 sq. ft $4,540.00 3. Single Family Residential Property RU Greater than 2,100 sq. ft $4,694.00 4. Multifamily Property Acre N/A $50,074.00 5. Non-Residential Property Acre N/A $50,074.00 Table 5-2 Assigned Special Tax for Developed Property for Tax Zone 2 Fiscal Year 2025-26 Land Use Category Taxable Unit Building Square Footage Assigned Special Tax Per Taxable Unit 1. Single Family Residential Property RU Less than 2,100 sq. ft $5,092.00 2. Single Family Residential Property RU 2,100 sq. ft to 2,300 sq. ft $5,219.00 3. Single Family Residential Property RU Greater than 2,300 sq. ft $5,463.00 4. Multifamily Property Acre N/A $28,113.00 5. Non-Residential Property Acre N/A $28,113.00 5 Rate and Method of Apportionment Page | 6  City of Lake Elsinore CFD No. 2025-1 (Canyon Hills Heights) Public Hearing Report Escalation of Special Taxes On each July 1, commencing on July 1, 2026 the Assigned Special Tax shall increase by two percent (2.0%), of the amount in effect in the prior Fiscal Year. For particulars as to the Rate and Method for CFD No. 2025-1, see the attached and incorporated in Appendix A. 6 Certifications Page | 7  City of Lake Elsinore CFD No. 2025-1 (Canyon Hills Heights) Public Hearing Report Based on the information provided herein, it is my opinion that the described services herein are those that are necessary to meet increased demands placed upon the City of Lake Elsinore as a result of development occurring within the CFD No. 2025-1 and benefits the lands within said CFD No. 2025-1. Further, it is my opinion that the special tax rates and method of apportionment, as set forth herein, are fair and equitable, uniformly applied and not discriminating or arbitrary. Date: August 12, 2025 SPICER CONSULTING GROUP, LLC __________________________ SHANE SPICER SPECIAL TAX CONSULTANT FOR CITY OF LAKE ELSINORE RIVERSIDE COUNTY STATE OF CALIFORNIA Appendix A: Rate and Method of Apportionment City of Lake Elsinore Community Facilities District No. 2025-1 (Canyon Hills Heights) Page 1 RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAXES FOR COMMUNITY FACILITIES DISTRICT NO. 2025-1 (CANYON HILLS HEIGHTS) OF THE CITY OF LAKE ELSINORE A Special Tax (all capitalized terms are defined in Section A, “Definitions”, below) shall be applicable to each Assessor’s Parcel of Taxable Property located within the boundaries of the City of Lake Elsinore Community Facilities District No. 2025-1 (Canyon Hills Heights) ("CFD No. 2025-1”). The amount of Special Tax to be levied in each Fiscal Year on an Assessor’s Parcel shall be determined by the City Council of the City of Lake Elsinore, acting in its capacity as the legislative body of CFD No. 2025-1, by applying the appropriate Special Tax for Developed Property, Approved Property, Undeveloped Property, and Provisional Undeveloped Property that is not Exempt Property as set forth below. All of the real property, unless exempted by law or by the provisions hereof in Section F, shall be taxed for the purposes, to the extent and in the manner herein provided. A. DEFINITIONS The terms hereinafter set forth have the following meanings: “Accessory Dwelling Unit” means a residential unit of limited size including a smaller second unit that shares an Assessor’s Parcel as a Single Family Residential Property with a stand-alone Residential Unit. "Acre or Acreage" means the land area of an Assessor's Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor’s Parcel Map, the land area shown on the applicable final map, parcel map, condominium plan, or other recorded County parcel map or instrument. The square footage of an Assessor’s Parcel is equal to the Acreage multiplied by 43,560. "Act" means the Mello-Roos Communities Facilities Act of 1982, as amended, being Chapter 2.5 (commencing with Section 53311) of Part 1 of Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses" means the following actual or reasonably estimated costs directly related to the administration of CFD No. 2025-1: the costs of computing the Special Taxes and preparing the Special Tax collection schedules (whether by the City or designee thereof or both); the costs of collecting the Special Taxes (whether by the City or otherwise); the costs of remitting Special Taxes to the Trustee; the costs of the Trustee (including legal counsel) in the discharge of the duties required of it under the Indenture; the costs to the City, CFD No. 2025-1 or any designee thereof of complying with arbitrage rebate requirements; the costs to the City, CFD No. 2025-1 or any designee thereof of complying with disclosure requirements of the City, CFD No. 2025-1 or obligated persons associated with applicable federal and state securities laws and the Act; the costs associated with preparing Special Tax disclosure statements and responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 2025-1 or any designee thereof related to an appeal of the Special Tax; the costs associated with the release of funds from an escrow account; and the City’s annual administration fees and third party expenses. Administration Expenses shall also include amounts estimated by the CFD Administrator or advanced by the City or CFD No. 2025-1 for any other administrative purposes of CFD No. 2025-1, including attorney’s fees and other costs related to commencing and pursuing to completion any foreclosure of delinquent Special Taxes. "Approved Property" means all Assessor’s Parcels of Taxable Property: (i) that are included in a Final Map that was recorded prior to the January 1st preceding the Fiscal Year in which the Special Tax is being levied, City of Lake Elsinore Community Facilities District No. 2025-1 (Canyon Hills Heights) Page 2 (ii) and has an assigned Assessor’s Parcel Number from the County shown on an Assessor’s Parcel Map for the individual lot included on the Final Map, and (iii) that have not been issued a building permit on or before May 1st preceding the Fiscal Year in which the Special Tax is being levied. "Assessor’s Parcel" means a lot or parcel of land designated on an Assessor’s Parcel Map with an assigned Assessor’s Parcel Number. "Assessor’s Parcel Map" means an official map of the Assessor of the County designating parcels by Assessor’s Parcel Number. "Assessor’s Parcel Number" means that number assigned to an Assessor’s Parcel by the County for purposes of identification. "Assigned Special Tax" means the Special Tax of that name described in Section D below. "Backup Special Tax" means the Special Tax of that name described in Section D below. "Boundary Map" means a recorded map of the CFD which indicates the boundaries of the CFD. "Bonds" means any obligation to repay a sum of money, including obligations in the form of bonds, notes, certificates of participation, long-term leases, loans from government agencies, or loans from banks, other financial institutions, private businesses, or individuals, or long-term contracts, or any refunding thereof, to which Special Tax of CFD No. 2025-1 have been pledged. "Building Permit" means the first legal document issued by a local agency giving official permission for new construction. For purposes of this definition, “Building Permit” may or may not include any subsequent building permit document(s) authorizing new construction on an Assessor’s Parcel that are issued or changed by the City after the first original issuance, as determined by the CFD Administrator as necessary to fairly allocate Special Tax to the Assessor’s Parcel, provided that following such determination the Maximum Special Tax that may be levied on all Assessor’s Parcels of Taxable Property will be at least 1.1 times maximum annual debt service on all outstanding Bonds plus the estimated annual Administrative Expenses. "Building Square Footage" or "BSF" means the square footage of assessable internal living space, exclusive of garages or other structures not used as living space, as determined by reference to the Building Permit for such Assessor’s Parcel. "Calendar Year" means the period commencing January 1 of any year and ending the following December 31. "CFD” or “CFD No. 2025-1” means Community Facilities District No. 2025-1 (Lakeside Highlands) established by the City under the Act. “CFD Administrator" means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement, and providing for the levy and collection of the Special Taxes. “City” means the City of Lake Elsinore. City of Lake Elsinore Community Facilities District No. 2025-1 (Canyon Hills Heights) Page 3 "City Council" means the City Council of the City of Lake Elsinore, acting as the Legislative Body of CFD No. 2025-1. “Condominium Plan" means a condominium plan as set forth in the California Civil Code, Section 6624. "County" means the County of Riverside. "Developed Property" means all Assessor’s Parcels that: (i) are included in a Final Map that was recorded prior to the January 1st preceding the Fiscal Year in which the Special Tax is being levied, and (ii) has an Assessor’s Parcel Number from the County shown on an Assessor’s Parcel Map for the individual lot included on the Final Map, and (iii) a Building Permit for new construction was issued on or before May 1st preceding the Fiscal Year in which the Special Tax is being levied. "Exempt Property" means all Assessor’s Parcels designated as being exempt from Special Taxes as provided for in Section F. "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 Section 6624 that creates individual lots for which Building Permits may be issued without further subdivision. "Fiscal Year" means the period commencing on July 1st of any year and ending the following June 30th. “Indenture” means the indenture, fiscal agent agreement, resolution or other instrument pursuant to which Bonds are issued, as modified, amended and/or supplemented from time to time, and any instrument replacing or supplementing the same. “Land Use Category” means any of the categories listed in Table 1 and Table 2 of Section D. "Maximum Special Tax" means for each Assessor’s Parcel, the maximum Special Tax, determined in accordance with Section D below, that can be levied by CFD No. 2025-1 in any Fiscal Year on such Assessor’s Parcel. “Multifamily Property” means all Assessor’s Parcels of Developed Property for which a Building Permit has been issued for the purpose of constructing a building or buildings comprised of attached Residential Units available for rental by the general public, not for sale to an end user, and under common management, as determined by the CFD Administrator. "Non-Residential Property" or “NR” means all Assessor's Parcels for which a building permit(s) was issued or will be issued for a non-residential use. The CFD Administrator shall make the determination if an Assessor’s Parcel is Non-Residential Property. "Partial Prepayment Amount" means the amount required to prepay a portion of the Special Tax obligation for an Assessor’s Parcel, as described in Section G.2. "Prepayment Amount" means the amount required to prepay the Special Tax obligation in full for an Assessor’s Parcel, as described in Section G.1. City of Lake Elsinore Community Facilities District No. 2025-1 (Canyon Hills Heights) Page 4 “Proportionately” means for Taxable Property that is (i) Developed Property, that the ratio of the actual Special Tax levy to the Assigned Special Tax is the same for all Assessor’s Parcels of Developed Property, (ii) Approved Property, that the ratio of the actual Special Tax levy to the Maximum Special Tax is the same for all Assessor’s Parcels of Approved Property, and (iii) Undeveloped Property, or Provisional 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 Assessor’s Parcels of Undeveloped Property, or Provisional Undeveloped Property, as applicable. "Provisional Undeveloped Property" means all Assessor’s Parcels of Taxable Property that would otherwise be classified as Exempt Property pursuant to the provisions of Section F, but cannot be classified as Exempt Property because to do so would be reduce the Acreage of all Taxable Property below the required minimum Acreage set forth in Sections F. "Residential Property" means all Assessor’s Parcels of Developed Property for which a building permit has been issued for purposes of constructing one or more Residential Units. “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 CFD Administrator. An Accessory Dwelling Unit that shares an Assessor’s Parcel with a Single Family Residential Property shall not be considered a Residential Unit for purposes of this RMA. “Single Family Residential Property” means all Assessor’s Parcels of Residential Property other than Multifamily Property. "Special Tax" or “Special Taxes” means any of the special taxes authorized to be levied within CFD No. 2025-1 pursuant to the Act to fund the Special Tax Requirement. "Special Tax Requirement " means the amount required in any Fiscal Year to pay: (i) the debt service or the periodic costs on all outstanding Bonds due in the Calendar Year that commences in such Fiscal Year, (ii) Administrative Expenses, (iii) the costs associated with the release of funds from an escrow account, (iv) any amount required to replenish any reserve funds established in association with the Bonds, (v) an amount equal to any anticipated shortfall due to Special Tax delinquencies, and (vi) for the collection or accumulation of funds for the acquisition or construction of facilities authorized by CFD No. 2025-1 or the payment of debt services on Bonds anticipated to be issued, provided that the inclusion of such amount does not cause an increase in the levy of Special Tax on Approved Property or Undeveloped Property as set forth in Steps Two or Three of Section E., less (vii) any amounts available to pay debt service or other periodic costs on the Bonds pursuant to the Indenture. “Tax Zone(s)” means the geographical area(s) within CFD No. 2025-1 identified as Tax Zone 1 or Tax Zone 2 as shown on the Boundary Map. “Tax Zone 1” means all property located within CFD No. 2025-1 and identified on the Boundary Map as Tax Zone 1. “Tax Zone 2” means all property located within CFD No. 2025-1 and identified on the Boundary Map as Tax Zone 2. "Taxable Property" means all Assessor’s Parcels within CFD No. 2025-1, which are not Exempt Property. City of Lake Elsinore Community Facilities District No. 2025-1 (Canyon Hills Heights) Page 5 “Taxable Unit” means either a Residential Unit or an Acre. "Tract(s)" means an area of land within a subdivision identified by a particular tract number on a Final Map approved for the subdivision. “Trustee” means the trustee, fiscal agent, or paying agent under the Indenture. "Undeveloped Property" means all Assessor’s Parcels of Taxable Property which are not Developed Property, Approved Property, Provisional Undeveloped Property. B. SPECIAL TAX Commencing Fiscal Year 2025-2026 and for each subsequent Fiscal Year, the City Council shall levy Special Taxes on all Taxable Property, up to the applicable Maximum Special Tax, to fund the Special Tax Requirement. C. ASSIGNMENT TO LAND USE CATEGORY FOR SPECIAL TAX Each Fiscal Year, beginning with Fiscal Year 2025-2026, each Assessor’s Parcel within CFD No. 2025-1 shall be classified as Taxable Property or Exempt Property. In addition, each Assessor’s Parcel of Taxable Property shall be further classified as Developed Property, Approved Property, Undeveloped Property or Provisional Undeveloped Property shall be further classified as being within Tax Zone 1 or Tax Zone 2. Assessor’s Parcels of Developed Property shall further be classified as Residential Property or Non- Residential Property. Each Assessor’s Parcel of Residential Property shall further be classified as a Single Family Residential Property, or Multifamily Property. Each Assessor’s Parcel of Single Family Residential Property shall be further categorized into Land Use Categories based on its Building Square Footage and assigned to its appropriate Assigned Special Tax rate. In the event that an Assessor’s Parcel for which one or more Building Permits have been issued and the County has not yet assigned final Assessor’s Parcel Number(s) to the Residential Unit(s) (in accordance with the Final Map or Condominium Plan) on such Assessor’s Parcel, the amount of the Special Tax levy on such Assessor’s Parcel for each Fiscal Year shall be determined as follows: (1) the CFD Administrator shall first determine an amount of the Maximum Special Tax levy for such Assessor’s Parcel, based on the classification of such Assessor’s Parcel as Undeveloped Property; (2) the amount of the Special Tax levy for the Residential Units on such Assessor’s Parcel for which Building Permits have been issued shall be determined based on the Developed Property Special Tax rates and shall be taxed as Developed Property in accordance with Step 1 of Section E below; and (3) the amount of the Special Tax levy on the Taxable Property in such Assessor’s Parcel not subject to the Special Tax levy in clause (2) shall be equal to: (A) the percentage of the Maximum Special Tax rate levied on all other Undeveloped Property multiplied by the total of the amount determined in clause (1), less the amount determined in clause (2). D. MAXIMUM SPECIAL TAX 1. Developed Property The Maximum Special Tax for each Assessor’s Parcel of Single Family Residential Property in any Fiscal Year shall be the greater of (i) the Assigned Special Tax or (ii) the Backup Special Tax. City of Lake Elsinore Community Facilities District No. 2025-1 (Canyon Hills Heights) Page 6 The Maximum Special Tax for each Assessor’s Parcel of Non-Residential or Multifamily Residential Property shall be the applicable Assigned Special Tax described in Table 1 and Table 2 of Section D. a. Assigned Special Tax Each Fiscal Year, each Assessor’s Parcel of Single Family Residential Property, Multifamily Property or Non-Residential shall be subject to an Assigned Special Tax. The Assigned Special Tax applicable to an Assessor's Parcel of Developed Property shall be determined pursuant to Table 1 and Table 2 below. TABLE 1 ASSIGNED SPECIAL TAX FOR DEVELOPED PROPERTY WITHIN TAX ZONE 1 FISCAL YEAR 2025-2026 Land Use Category Taxable Unit Building Square Footage Assigned Special Tax Per Taxable Unit 1. Single Family Residential Property RU Less than 1,900 sq. ft $4,437 2. Single Family Residential Property RU 1,900 sq. ft to 2,100 sq. ft $4,540 3. Single Family Residential Property RU Greater than 2,100 sq. ft $4,694 4. Multifamily Property Acre N/A $50,074 5. Non-Residential Property Acre N/A $50,074 On each July 1, commencing July 1, 2026, the Assigned Special Tax rate for Developed Property shall be increased by two percent (2.00%) of the amount in effect in the prior Fiscal Year. TABLE 2 ASSIGNED SPECIAL TAX FOR DEVELOPED PROPERTY WITHIN TAX ZONE 2 FISCAL YEAR 2025-2026 Land Use Category Taxable Unit Building Square Footage Assigned Special Tax Per Taxable Unit 1. Single Family Residential Property RU Less than 2,100 sq. ft $5,092 2. Single Family Residential Property RU 2,100 sq. ft to 2,300 sq. ft $5,219 3. Single Family Residential Property RU Greater than 2,300 sq. ft $5,463 4. Multifamily Property Acre N/A $28,113 5. Non-Residential Property Acre N/A $28,113 On each July 1, commencing July 1, 2026, the Assigned Special Tax rate for Developed Property shall be increased by two percent (2.00%) of the amount in effect in the prior Fiscal Year. b. Multiple Land Use Categories In some instances an Assessor’s Parcel of Developed Property may contain more than one Land Use Type. The Maximum Special Tax levied on an Assessor’s Parcel shall be the sum of the Maximum Special Tax for all Land Use Categories located on the Assessor’s Parcel. The CFD Administrator’s allocation to each type of property shall be final. City of Lake Elsinore Community Facilities District No. 2025-1 (Canyon Hills Heights) Page 7 c. Backup Special Tax When a Final Map is recorded, the Administrator shall determine which Tax Zone the Final Map area lies within and the Backup Special Tax for an Assessor’s Parcel within the Final Map classified or to be classified as Single Family Property shall calculated according to the following formula. B = (U x A) / L The terms above have the following meanings: B = Backup Special Tax per per Assessor’s Parcel within the Final Map U = Maximum Special Tax per Acre of Undeveloped Property per Section D.3 below A = Acreage of Single Family Residential Property expected to exist in such Final Map at the time of calculation, as determined by the Administrator L = Number of Residential Units expected to exist in such Final Map at the time of calculation, as determined by the Administrator. In the event any portion of the Final Map is changed or modified, the Backup Special Tax for all Assessor’s Parcels within such changed or modified area shall be determined by Table 3 below: TABLE 3 MAXIMUM SPECIAL TAX PER ACRE Tax Zone Maximum Special Tax per Acre 1 $50,074 2 $28,113 In the event any superseding Final Map is recorded as a Final Map within the Boundaries of the CFD, the Backup Special Tax for all Assessor’s Parcels within such Final Map shall be on the rate per Acre shown in the table above. The Backup Special Tax shall not apply to Multifamily Residential Property, or Non-Residential Property. On each July 1, commencing July 1, 2026, the Backup Special Tax rate shall be increased by two percent (2.00%) of the amount in effect in the prior Fiscal Year. 2. Approved Property The Maximum Special Tax for each Assessor’s Parcel of Approved Property expected to be classified as Single Family Property shall be the Backup Special Tax computed pursuant to Section D.1.c above. The Maximum Special Tax for each Assessor’s Parcel of Approved Property expected to be classified as Multifamily Residential Property or Non-Residential Property shall be $50,074 per Acre for Tax Zone 1 and $28,113 per Acre for Tax Zone 2. City of Lake Elsinore Community Facilities District No. 2025-1 (Canyon Hills Heights) Page 8 On each July 1, commencing July 1, 2026, the Maximum Special Tax rate for Approved Property shall be increased by two percent (2.00%) of the amount in effect in the prior Fiscal Year. 3. Undeveloped Property and Provisional Undeveloped Property The Maximum Special Tax for each Assessor’s Parcel of Undeveloped Property and Provisional Undeveloped Property that is not Exempt Property shall be equal to the product of $50,074 per Acre for Tax Zone 1 and $28,113 per Acre for Tax Zone 2 multiplied by the Acreage of such Assessor’s Parcel. On each July 1, commencing July 1, 2026, the Maximum Special Tax rate for Undeveloped and Provisional Undeveloped Property shall be increased by two percent (2.00%) of the amount in effect in the prior Fiscal Year. E. METHOD OF APPORTIONMENT OF THE SPECIAL TAX Commencing Fiscal Year 2025-2026 and for each subsequent Fiscal Year, the City Council shall levy Special Taxes on all Taxable Property in accordance with the following steps: Step One: The Special Tax shall be levied Proportionately on each Assessor’s Parcel of Developed Property at up to 100% of the applicable Assigned Special Tax rate to satisfy the Special Tax Requirement. Step Two: If additional moneys are needed to satisfy the Special Tax Requirement after the first step has been completed, the Special Tax shall be levied Proportionately on each Assessor’s Parcel of Approved Property at up to 100% of the Maximum Special Tax applicable to each such Assessor’s Parcel as needed to satisfy the Special Tax Requirement. Step Three: If additional moneys are needed to satisfy the Special Tax Requirement after the first two steps have been completed, the Annual Special Tax shall be levied Proportionately on each Assessor’s Parcel of Undeveloped Property up to 100% of the Maximum Special Tax applicable to each such Assessor’s Parcel as needed to satisfy the Special Tax Requirement. Step Four: If additional moneys are needed to satisfy the Special Tax Requirement after the first three steps have been completed, then the Special Tax levy on each Assessor's Parcel of Developed Property for which the Maximum Special Tax is the Backup Special Tax shall be increased Proportionately from the Assigned Special Tax up to 100% of the Backup Special Tax as needed to satisfy the Special Tax Requirement. Step Five: If additional moneys are needed to satisfy the Special Tax Requirement after the first four steps have been completed, the Special Tax shall be levied Proportionately on each Assessor’s Parcel of Provisional Undeveloped Property up to 100% of the Maximum Special Tax applicable to each such Assessor’s Parcel as needed to satisfy the Special Tax Requirement. Notwithstanding the above, under no circumstances will the Special Taxes levied in any Fiscal Year against any Assessor’s Parcel of Residential Property as a result of a delinquency in the payment of the Special Tax applicable to any other Assessor’s Parcel be increased by more than ten percent (10%) above the City of Lake Elsinore Community Facilities District No. 2025-1 (Canyon Hills Heights) Page 9 amount that would have been levied in that Fiscal Year had there never been any such delinquency or default. F. EXEMPTIONS The City shall classify as Exempt Property, in the following order of priority, (i) Assessor’s Parcels which are owned by, irrevocably offered for dedication, encumbered by or restricted in use by the State of California, Federal or other local governments, including school districts, (ii) Assessor’s Parcels which are used as places of worship and are exempt from ad valorem property taxes because they are owned by a religious organization, (iii) Assessor’s Parcels which are owned by, irrevocably offered for dedication, encumbered by or restricted in use by a homeowners' association, (iv) Assessor’s Parcels with public or utility easements making impractical their utilization for other than the purposes set forth in the easement, (v) Assessor’s Parcels which are privately owned and are encumbered by or restricted solely for public uses, or (vi) Assessor’s Parcels restricted to other types of public uses determined by the City Council, provided that no such classification would reduce the total Acreage of all Taxable Property to less than the amounts shown in Table 4 below. TABLE 4 MINIMUM TAXABLE ACRES Tax Zone Acres 1 5.46 2 16.44 Notwithstanding the above, the City Council shall not classify an Assessor’s Parcel as Exempt Property if such classification would reduce the total Acreage of all Taxable Property to less than the Acres shown in Table 4 per Tax Zone. Assessor's Parcels which cannot be classified as Exempt Property because such classification would reduce the Acreage of all Taxable Property to less than the Acres shown in Table 4 per Tax Zone will be classified as Provisional Undeveloped Property, and will be subject to Special Tax pursuant to Step Five in Section E. G. PREPAYMENT OF SPECIAL TAX The following additional definitions apply to this Section G: “CFD Public Facilities” means $13,000,000 expressed in 2025 dollars, which shall increase by the Construction Inflation Index on July 1, 2026, and on each July 1 thereafter, or such lower amount (i) determined by the City Council as sufficient to provide the public facilities under the authorized bonding program for CFD No. 2025-1, or (ii) determined by the City Council concurrently with a covenant that it will not issue any more Bonds to be supported by Special Tax levied under this Rate and Method of Apportionment. “Construction Fund” means an account specifically identified in the Indenture or functionally equivalent to hold funds, which are currently available for expenditure to acquire or construct public facilities eligible to be financed by CFD No. 2025-1. “Construction Inflation Index” means the annual percentage change in the Engineering News-Record Building Cost Index for the city of Los Angeles, measured as of the Calendar Year which ends in the previous Fiscal Year. In the event this index ceases to be published, the Construction Inflation Index shall City of Lake Elsinore Community Facilities District No. 2025-1 (Canyon Hills Heights) Page 10 be another index as determined by the City that is reasonably comparable to the Engineering News- Record Building Cost Index for the city of Los Angeles. “Future Facilities Costs” means the CFD Public Facilities minus public facility costs available to be funded through existing construction or escrow accounts funded by the Outstanding Bonds, and minus public facility costs funded by interest earnings on the Construction Fund actually earned prior to the date of prepayment. “Outstanding Bonds” means all previously issued Bonds issued and secured by the levy of Special Tax which will remain outstanding after the first interest and/or principal payment date following the current Fiscal Year, excluding Bonds to be redeemed at a later date with the proceeds of prior prepayments of Special Tax. 1. Prepayment in Full The Maximum Special Tax obligation may be prepaid and permanently satisfied for (i) Assessor’s Parcels of Developed Property, (ii) Assessor’s Parcels of Approved Property or Undeveloped Property for which a Building Permit has been issued, (iii) Approved Property or Undeveloped Property for which a Building Permit has not been issued and (iv) Assessor’s Parcels of Public Property or Property Owner’s Association Property, or Provisional Undeveloped Property that are not Exempt Property pursuant to Section F. The Maximum Special Tax obligation applicable to an Assessor’s Parcel may be fully prepaid and the obligation to pay the Special Tax for such Assessor’s Parcel permanently satisfied as described herein; provided that a prepayment may be made only if there are no delinquent Special Taxes with respect to such Assessor’s Parcel at the time of prepayment. An owner of an Assessor’s Parcel intending to prepay the Maximum Special Tax obligation for such Assessor’s Parcel shall provide the CFD Administrator with written notice of intent to prepay, and within 5 business days of receipt of such notice, the CFD Administrator shall notify such owner of the amount of the non-refundable deposit determined to cover the cost to be incurred by the CFD in calculating the Prepayment Amount (as defined below) for the Assessor’s Parcel. Within 15 days of receipt of such non-refundable deposit, the CFD Administrator shall notify such owner of the Prepayment Amount for the Assessor’s Parcel. Prepayment must be made not less than 60 days prior to the redemption date for any Bonds to be redeemed with the proceeds of such prepaid Special Taxes. The Prepayment Amount (defined below) shall be calculated as follows (capitalized terms are defined below): Bond Redemption Amount plus Redemption Premium plus Future Facilities Amount plus Defeasance Amount plus Administrative Fees and Expenses less Reserve Fund Credit Equals: Prepayment Amount The Prepayment Amount shall be determined as of the proposed prepayment date as follows: 1. Confirm that no Special Tax delinquencies apply to such Assessor’s Parcel. 2. For an Assessor’s Parcel of Developed Property, compute the Maximum Special Tax for the Assessor’s Parcel. For an Assessor’s Parcel of Approved Property or Undeveloped Property for which City of Lake Elsinore Community Facilities District No. 2025-1 (Canyon Hills Heights) Page 11 a Building Permit has been issued, compute the Maximum Special Tax for the Assessor’s Parcel as though it was already designated as Developed Property, based upon the Building Permit which has been issued for the Assessor’s Parcel. For an Assessor’s Parcel of Approved Property or Undeveloped Property for which a Building Permit has not been issued, Public Property, Property Owner’s Association Property, or Provisional Undeveloped Property to be prepaid compute the Maximum Special Tax for the Assessor’s Parcel. 3. Divide the Maximum Special Tax derived pursuant to paragraph 2 by the total amount of Special Taxes that could be levied at the Maximum Special Tax at build out of all Assessor’s Parcels of Taxable Property based on the applicable Maximum Special Tax for Assessor’s Parcels of Developed Property not including any Assessor’s Parcels for which the Special Tax obligation has been previously prepaid. 4. Multiply the quotient derived pursuant to paragraph 3 by the principal amount of the Outstanding Bonds to determine the amount of Outstanding Bonds to be redeemed with the Prepayment Amount (the “Bond Redemption Amount”). 5. Multiply the Bond Redemption Amount by the applicable redemption premium, if any, on the Outstanding Bonds to be redeemed (the “Redemption Premium”). 6. Determine the Future Facilities Costs. 7. Multiply the quotient derived pursuant to paragraph 3 by the amount determined pursuant to paragraph 6 to determine the amount of Future Facilities Costs for the Assessor’s Parcel (the “Future Facilities Amount”). 8. Determine the amount needed to pay interest on the Bond Redemption Amount from the first bond interest and/or principal payment date following the current Fiscal Year until the earliest redemption date for the Outstanding Bonds on which Bonds can be redeemed from Special Tax prepayments. 9. Determine the Special Taxes levied on the Assessor’s Parcel in the current Fiscal Year which have not yet been paid. 10. Determine the amount the CFD Administrator reasonably expects to derive from the investment of the Bond Redemption Amount and the Redemption Premium from the date of prepayment until the redemption date for the Outstanding Bonds to be redeemed with the Prepayment Amount. 11. Add the amounts derived pursuant to paragraphs 8 and 9 and subtract the amount derived pursuant to paragraph 10 (the “Defeasance Amount”). 12. Verify the administrative fees and expenses of the CFD, including the cost of computation of the Prepayment Amount, the cost to invest the Prepayment Amount, the cost of redeeming the Outstanding Bonds, and the cost of recording notices to evidence the prepayment of the Maximum Special Tax obligation for the Assessor’s Parcel and the redemption of Outstanding Bonds (the “Administrative Fees and Expenses”). 13. The reserve fund credit (the “Reserve Fund Credit”) shall equal the lesser of: (a) the expected reduction in the reserve requirement (as defined in the Indenture), if any, associated with the City of Lake Elsinore Community Facilities District No. 2025-1 (Canyon Hills Heights) Page 12 redemption of Outstanding Bonds as a result of the prepayment, or (b) the amount derived by subtracting the new reserve requirement (as defined in the Indenture) in effect after the redemption of Outstanding Bonds as a result of the prepayment from the balance in the reserve fund on the prepayment date, but in no event shall such amount be less than zero. 14. The Prepayment Amount is equal to the sum of the Bond Redemption Amount, the Redemption Premium, the Future Facilities Amount, the Defeasance Amount and the Administrative Fees and Expenses, less the Reserve Fund Credit. 15. From the Prepayment Amount, the Bond Redemption Amount, the Redemption Premium, and Defeasance Amount shall be deposited into the appropriate fund as established under the Indenture and be used to redeem Outstanding Bonds or make debt service payments. The Future Facilities Amount shall be deposited into the Construction Fund. The Administrative Fees and Expenses shall be retained by the CFD. The Prepayment Amount may be sufficient to redeem other than a $5,000 increment of Bonds. In such event, the increment above $5,000 or an integral multiple thereof will be retained in the appropriate fund established under the Indenture to be used with the next redemption from other Special Tax prepayments of Outstanding Bonds or to make debt service payments. As a result of the payment of the current Fiscal Year’s Special Tax levy as determined pursuant to paragraph 9 above, the CFD Administrator shall remove the current Fiscal Year’s Special Tax levy for the Assessor’s Parcel from the County tax roll. With respect to any Assessor’s Parcel for which the Maximum Special Tax obligation is prepaid, the City Council shall cause a suitable notice to be recorded in compliance with the Act, to indicate the prepayment of Maximum Special Tax obligation and the release of the Special Tax lien for the Assessor’s Parcel, and the obligation to pay the Special Tax for such Assessor’s Parcel shall cease. Notwithstanding the foregoing, no Special Tax prepayment shall be allowed unless the amount of Maximum Special Tax that may be levied on all Assessor’s Parcels of Taxable Property after the proposed prepayment will be at least 1.1 times maximum annual debt service on the Bonds that will remain outstanding after the prepayment plus the estimated annual Administrative Expenses. Tenders of Bonds in prepayment of the Maximum Special Tax obligation may be accepted upon the terms and conditions established by the City Council pursuant to the Act. However, the use of Bond tenders shall only be allowed on a case-by-case basis as specifically approved by the City Council. 2. Prepayment in Part The Maximum Special Tax obligation for an Assessor’s Parcel of Developed Property, Approved Property or Undeveloped Property may be partially prepaid. For purposes of determining the partial prepayment amount, the provisions of Section G.1 shall be modified as provided by the following formula: PP = ((PE – A) x F) + A These terms have the following meaning: PP = Partial Prepayment Amount PE = the Prepayment Amount calculated according to Section G.1 City of Lake Elsinore Community Facilities District No. 2025-1 (Canyon Hills Heights) Page 13 F = the percent by which the owner of the Assessor’s Parcel(s) is partially prepaying the Maximum Special Tax obligation A = the Administrative Fees and Expenses determined pursuant to Section G.1 The owner of an Assessor’s Parcel who desires to partially prepay the Maximum Special Tax obligation for the Assessor’s Parcel shall notify the CFD Administrator of (i) such owner’s intent to partially prepay the Maximum Special Tax obligation, (ii) the percentage of the Maximum Special Tax obligation such owner wishes to prepay, and (iii) the company or agency that will be acting as the escrow agent, if any. Within 5 days of receipt of such notice, the CFD Administrator shall notify such property owner of the amount of the non-refundable deposit determined to cover the cost to be incurred by the CFD in calculating the amount of a partial prepayment. Within 15 business days of receipt of such non-refundable deposit, the CFD Administrator shall notify such owner of the amount of the Partial Prepayment Amount for the Assessor’s Parcel. A Partial Prepayment Amount must be made not less than 60 days prior to the redemption date for the Outstanding Bonds to be redeemed with the proceeds of the Partial Prepayment Amount. With respect to any Assessor’s Parcel for which the Maximum Special Tax obligation is partially prepaid, the CFD Administrator shall (i) distribute the Partial Prepayment Amount as provided in Paragraph 15 of Section G.1, and (ii) indicate in the records of the CFD that there has been a Partial Prepayment for the Assessor’s Parcel and that a portion of the Maximum Special Tax obligation equal to the remaining percentage (1.00 - F) of the Maximum Special Tax obligation will continue to be levied on the Assessor’s Parcel pursuant to Section E. H. TERMINATION OF SPECIAL TAX For each Fiscal Year that any Bonds are outstanding the Special Tax shall be levied on all Assessor’s Parcels subject to the Special Tax. The Special Tax shall cease not later than the 2069-2070 Fiscal Year, however, Special Tax will cease to be levied in an earlier Fiscal Year if the CFD Administrator has determined (i) that all the required interest and principal payments on the CFD No. 2025-1 Bonds have been paid; (ii) all authorized facilities of CFD No. 2025-1 have been acquired and all reimbursements to the developer have been paid, (iii) no delinquent Special Tax remain uncollected and (iv) all other obligations of CFD No. 2025- 1 have been satisfied. 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. 2025-1 may collect Special Taxes at a different time or in a different manner if necessary to meet its financial obligations, and may covenant to foreclose and may actually foreclose on delinquent Assessor’s Parcels as permitted by the Act. J. APPEALS OF SPECIAL TAXES Any taxpayer may file a written appeal of the Special Taxes on his/her Assessor’s Parcel(s) with the CFD Administrator, provided that the appellant is current in his/her payments of Special Taxes. During pendency of an appeal, all Special Taxes previously levied must be paid on or before the payment date established when the levy was made. The appeal must specify the reasons why the appellant claims the Special Tax is in error. The CFD Administrator shall review the appeal, meet with the appellant if the CFD Administrator deems necessary, and advise the appellant of its determination. If the CFD Administrator City of Lake Elsinore Community Facilities District No. 2025-1 (Canyon Hills Heights) Page 14 agrees with the appellant, the CFD Administrator shall grant a credit to eliminate or reduce future Special Taxes on the appellant’s Assessor’s Parcel(s). No refunds of previously paid Special Taxes shall be made. The CFD Administrator shall interpret this Rate and Method of Apportionment and make determinations relative to the annual levy and administration of the Special Taxes and any taxpayer who appeals, as herein specified. Appendix B: Proposed Boundary Map HILLSIDEDRPINE AVECOTTONWOODC A N Y O NRDCO R K T R E E RDCANYONHILLSRDCEDARMESADRHEMLOCK STSHEET 1 OF 1 SHEET-^_CFD 2025-1·|}þ74·|}þ74§¨¦15§¨¦215LAKE ELSINORECOMMUNITY FACILITIES DISTRICT NO. 2025-1(CANYON HILLS HEIGHTS)CITY OF LAKE ELSINORE,COUNTY OF RIVERSIDE, STATE OF CALIFORNIAPROPOSED BOUNDARY MAPFILED THIS ____ DAY OF _______________, 20____ ATTHE HOUR OF ____ O'CLOCK __M IN BOOK _____OF MAPS OF ASSESSMENT AND COMMUNITY FACILITIESDISTRICTS AT PAGE _____ , IN THE OFFICE OF THECOUNTY RECORDER, IN THE COUNTY OF RIVERSIDE, STATE OFCALIFORNIA. FEE: _____________ NO.: ______________________ PETER ALDANA, ASSESSOR, COUNTY CLERK, RECORDERBY: _______________________________ DEPUTY THE BOUNDARY OF COMMUNITY FACILITIES DISTRICTNO. 2025-1 (CANYON HILLS HEIGHTS) INCLUDES TAXZONE 1 WITH LOTS 1-54 OF CITY OF LAKE ELSINORETRACT MAP NO. 34249 RECORDED IN THE OFFICIALRECORDS OF THE COUNTY OF RIVERSIDE, STATE OFCALIFORNIA. INCLUDED IN TAX ZONE 2 WITH LOTS 55-133 OF CITY OF LAKE ELSINORE TRACT MAP NO.34249 RECORDED IN THE OFFICIAL RECORDS OF THECOUNTY OF RIVERSIDE, STATE OF CALIFORNIA.THIS BOUNDARY MAP CORRECTLY SHOWS THE LOT OR PARCEL OF LANDINCLUDED WITHIN THE BOUNDARIES OF THE COMMUNITY FACILITIES DISTRICT.FOR DETAILS CONCERNING THE LINES AND DIMENSIONS OF LOTS OR PARCELREFER TO THE COUNTY ASSESSOR MAPS FOR FISCAL YEAR 2024-25. 21N.A.P.N.A.P.12453LEGEND CITY BOUNDARYCFD BOUNDARYTAX ZONE BOUNDARYPARCEL LINE TAX ZONE MAP REFERNCE NO.XXX-XXX-XXX ASSESSOR PARCEL NUMBER11I HEREBY CERTIFY THAT THE WITHIN MAP SHOWING PROPOSEDBOUNDARIES OF COMMUNITY FACILITIES DISTRICT NO. 2025-1(CANYON HILLS HEIGHTS), CITY OF LAKE ELSINORE, COUNTY OFRIVERSIDE, STATE OF CALIFORNIA, WAS APPROVED BY THECITY COUNCIL OF THE CITY OF LAKE ELSINORE AT A REGULARMEETING THEREOF, HELD ON ______ DAY OF ______, 20____, BY RESOLUTION NO. _______________ ___________________________________CITY CLERK CITY OF LAKE ELSINORE FILED IN THE OFFICE OF THE CITY CLERK, CITY OF LAKE ELSINORE,THIS ____ DAY OF ________, 20____. ______________________________ CITY CLERK CITY OF LAKE ELSINORE REF NO. APN 1 365-230-0052 365-230-0063 365-230-0094 365-230-0115 365-230-012 Appendix C: Resolution of Intention #224261 v2 4000.2 CITY OF LAKE ELSINORE COMMUNITY FACILITIES DISTRICT NO. 2025-1 (CANYON HILLS HEIGHTS) ACQUISITION, CONSTRUCTION AND FUNDING AGREEMENT THIS ACQUISITION, CONSTRUCTION AND FUNDING AGREEMENT dated ______, 2025 (the “Agreement”), is made and entered into by and between CITY OF LAKE ELSINORE (the “City”), acting for and on behalf of itself and COMMUNITY FACILITIES DISTRICT NO. 2025- 1 OF THE CITY OF LAKE ELSINORE, (CANYON HILLS HEIGHTS) (the “Community Facilities District” or “CFD”), and Tri Pointe Homes IE-SD, Inc., a California Corporation (the “Developer”), each individually a “Party” and collectively the “Parties.” WHEREAS, the City has formed the CFD pursuant to the provisions of the Mello-Roos Community Facilities Act of 1982, as amended (the “Act”), authorized special taxes and issuance of bonded indebtedness to finance certain public improvements to be owned, operated or maintained by the City and the Elsinore Valley Municipal Water District (“Water District”), and Incidental Expenses in accordance with the Act; and WHEREAS, in order to proceed in a timely way with development of the property within the Community Facilities District which is attached as Exhibit “A” (the “Developer Property”), Developer desires to fund through the Community Facilities District (i) the City’s acquisition of certain public improvements that are to be owned, operated and maintained by the City (“Acquisition Improvements”), as more particularly described in Exhibit “B” attached hereto, (ii) improvements included in the City’s fee programs (the “City Fee Facility Improvements”), as more particularly set forth and described in the Description of Cost Estimates attached hereto as Exhibit “B” and (iii) improvements of the Water District, as described in Exhibit “D” hereto (the “EVMWD Improvements” and, together with the Acquisition Improvements and City Fee Facility Improvements, the “Improvements”); and WHEREAS, the City is authorized by the Act to form the CFD, levy special taxes and issue bonds to fund the Improvements; and WHEREAS, the City Council has adopted Resolution No. _____ adopting its “Statement of Goal and Policies for the Use of the Mello-Roos Community Facilities Act of 1982,” which sets forth the City’s policies and procedures concerning the use of special district financing programs to finance City facilities (the “Policy”); and WHEREAS, the purpose of this Agreement is to constitute a formal understanding between Developer and the City (pursuant to the requirements of Government Code Section 53313.51 and other provisions of the Act and the Policy) concerning financial and other obligations and responsibilities related to the Improvements to be financed by the Community Facilities District to the extent funds are available, and to set forth the conditions upon which the Community Facilities District will fund the Improvements. #224261 v2 4000.2 2 NOW, THEREFORE, it is mutually agreed between the respective parties as follows: SECTION 1. DEVELOPER DEPOSIT At Developer’s request, the City undertook the formation of the Community Facilities District. The Developer has advanced to the City a sum of money related to the costs of such formation proceedings, all of which shall be eligible for reimbursement from the CFD. The City will provide to Developer on request a summary of how the advances have been spent and the unexpended balance remaining. The amounts advanced by Developer and, to the extent determined reasonable and appropriate by the City, expenses incurred by Developer for engineering consultant costs in connection with the formation of the Community Facilities District and the issuance of bonds, will be reimbursable to Developer, without interest, from the proceeds of bonds (the “Bonds”) issued by the Community Facilities District. In the event that Bonds are not issued to provide a source of reimbursement to Developer, the City shall not have any liability to Developer to reimburse it for any of the amounts previously advanced by Developer and expended by the City. Prior to the issuance of the Bonds, the City may request a final advance for any unpaid expenses incurred during preparatory technical, financial and legal work; and following payment of such expenses, the City shall promptly release the balance, if any, of the advance to Developer. Should the City’s expenses exceed the remaining balance, the City will bill Developer for the difference, which Developer agrees to pay within 10 days following receipt of such billing, subject to the conditions of paragraph one of this section. SECTION 2. SALE OF BONDS 2.1 City Policy and Requirements for the Issuance of Bonds. The Policy sets forth the City’s policies and procedures concerning the use of special district financing programs to finance the Improvements. Pursuant to the Policy, the total annual amount of the special taxes to be collected with respect to a parcel within the CFD and all other taxes and assessments which will be collected with respect to such parcel must not exceed two percent (2%) of the expected assessed value of such parcel within the Community Facilities District upon the completion of all expected structural improvements to such parcel. The parties hereby agree that, unless waived by the City, at the time of issuance of the Bonds, the following requirements shall be met: (1) the ratio of the value of all parcels of property for which the Bonds are being issued to the amount of outstanding community facilities district or assessment district bonds attributable to such parcels (the “Value-to-Lien Ratio”) may not be less than four-to-one (4:1) and (2) at least 50% of the proposed residential units within the Community Facilities District shall have been completed and conveyed to individual homeowners. The fair market value of the property within the Community Facilities District for purposes of determining the foregoing ratio will be determined based on the assessed value of the property or the appraised value of the property based on the appraisal made by an appraiser selected by the City with a valuation date within ninety (90) days of the issuance of the Bonds. Subject to satisfaction of the Policy and the requirements of this Agreement, the City shall use its best efforts to issue and sell the Bonds in one or more series in an amount sufficient to fund the Improvements in accordance with the schedule for development of the Developer Property. 2.2 Security for Payment of Special Taxes. #224261 v2 4000.2 3 (a) Concurrently with the issuance and sale of each series of the Bonds, the owner of any land within the CFD which the City has determined, in its sole discretion, to use in the sizing of such series of Bonds (the “Sizing Property”), together with any Sizing Property owned by any affiliate (collectively, an “Account Party”), for which the Maximum Special Taxes for the then- current fiscal year (as defined in the Rate and Method of Apportionment of Special Tax for the CFD (“Rate and Method”) and such Special Tax referred to herein as the “Special Tax” or “Special Taxes”), are equal to or exceed 20% of the aggregate Maximum Special Taxes authorized to be levied on the Sizing Property in such fiscal year, shall deliver to the City either (i) a renewable irrevocable instrument of credit from a financial institution (rated “A” or better, or otherwise approved by the City) and approved by the City, or (ii) cash in-lieu thereof (a “Security”). The Security shall be in an amount calculated by multiplying the Special Tax Requirement (as defined in the Rate and Method) for the then current and following fiscal year, by the percentage of the Maximum Special Taxes for the current fiscal year allocable to the Sizing Property owned by the Account Party (the “Stated Amount). The Security shall be maintained by the Account Party in each fiscal year until terminated in accordance with Section 2.2(c) below. While the Security is still required the Stated Amount of such Security shall be reduced as set forth in a Certificate of Reduction or Termination (as defined in Section 2.2(c) below). The Security shall name the City, or its designee, as a beneficiary and shall provide that the City, or its designee, may draw an amount equal to any delinquencies in payment of semiannual installments of the Special Taxes levied on property owned by the Account Party in the Community Facilities District. The total amount to be drawn under the Security shall not exceed an amount equal to the Special Taxes owed by the Account Party with respect to property within the Community Facilities District that is delinquent at the time the draw is made. The amount drawn on the Security shall be applied in the same manner and for the same purposes as the delinquent Special Taxes would have been applied; provided, however the payment of a draw under the Security will not be deemed to cure the delinquency in payment of the Special Taxes. If, subsequent to a draw on the Security and prior to the satisfaction of any reimbursements due to the institution providing the Security (the “Security Provider”) pursuant to this Agreement, the City receives payment of all or a portion of the delinquent Special Taxes or the proceeds of a sale of delinquent real property pursuant to foreclosure proceedings (“Delinquency Proceeds”) for a parcel for which the Security has been drawn, the Security Provider shall be reimbursed for such draws to the extent of Delinquency Proceeds net of the City’s costs of collection, provided that the Security is or has been concurrently reinstated to, or a Substitute Security (as defined below) provided for, the then applicable Stated Amount. The Security Provider is intended by the Parties to be a third party beneficiary of this Section 2.2. (b) The Security shall be renewed, or a substitute Security reasonably satisfactory to the City (a “Substitute Security”) provided, not less than thirty (30) calendar days prior to the expiration of the Security or Substitute Security then in effect. If the Account Party provides a Substitute Security to the City, then the City or its designee, shall return any existing Security on the effective date of the Substitute Security to the Security Provider. If the Security is not renewed within thirty (30) days prior to its expiration date and the requirements for release or termination of the Security as set forth in Section 2.2(c) below have not then been met, the full amount of the Security may be drawn by the City and deposited in an account established under the Indenture (as hereinafter defined) or in such account established with a financial institution selected by the City. Thereafter, amounts in such account shall be held as security, and if Special Taxes owed by the Account Party with respect to property within the #224261 v2 4000.2 4 Community Facilities District are not paid prior to delinquency, then such amounts in such account may be applied by the City to pay the delinquent Special Taxes owed by the Account Party with respect to such property on the same terms and conditions applicable hereunder to draws on the Security. At such time as the Security is renewed, or a Substitute Security is accepted by the City, or the requirement for the Security has been terminated pursuant to this section, the City or its designee, shall release all amounts in the Security account to the Security Provider within ten (10) calendar days from the date of renewal or acceptance. (c) Following the sale or transfer by the Account Party of any property to a person other than the Account Party, or upon the prepayment of the Special Tax obligation for a parcel owned by the Account Party, the Account Party shall notify the Community Facilities District of such event, in writing, and, if requested by the Account Party, the Stated Amount of the Security shall be reduced and be recalculated in accordance with this Section 2.2; provided, however, that any costs associated with the recalculation and reduction shall be borne by the Account Party. Subject to Section 2.2(d) below, the Stated Amount may be reduced to an amount determined by the method of calculation set forth in Section 2.2(a) above. The Security shall be terminated upon the earlier of (i) when the Sizing Property owned by, or under option to, the Account Party is responsible for less than 20% of the Maximum Special Taxes applicable to all of the Sizing Property or (ii) when the Account Party has paid (or cause to be paid) all Special Taxes owed by the Account Party in the current fiscal year and the Sizing Property owned by, or under option to, the Account Party is expected to be responsible for less than 20% of the Maximum Special Taxes in the next fiscal year. Reduction or termination of a Security shall occur automatically upon submission to the Security Provider by the City of a “Certificate of Reduction or Termination.” The City shall deliver to the Security Provider, such Certificate of Reduction or Termination promptly upon receiving from the Account Party a certification which shall be made under penalty of perjury and which shall indicate (i) the legal description of all land owned by the Account Party, and either (ii) a recalculation of the new Stated Amount that the Account Party proposes be applicable to the Security or (iii) if termination of the Security is requested, a statement that one of the requirements set forth in (i) through (iii) of the preceding paragraph have been satisfied. The Account Party shall notify the City of any events that will result in a reduction of the Stated Amount of the Security and shall provide the City with verification of said events. The Account Party may provide the City with a Substitute Security in the reduced amount, and the City shall release and return to the Security Provider the Security then in effect. The Parties expressly acknowledge that the Account Party’s failure to so notify the City or to reduce the Security at the times prescribed herein shall in no way effect or invalidate sale or transfer of property, or recordation of maps on property. (d) If property is sold or transferred by an Account Party with the result that the land owned by the transferee or any of its affiliates (“Transferee”) is responsible for twenty percent (20%) or more of the Maximum Special Tax of all Sizing Property in the current fiscal year, a Security on the same terms specified herein will be furnished by Transferee with respect to all land owned by such Transferee in the Community Facilities District. Any applicable purchase and sale agreement and/or escrow instructions shall notify the Transferee of this Security requirement and obligate the Transferee to provide such Security, if applicable. The Security of the Account Party will not be reduced to reflect the sale or transfer of land until a Security is furnished by the Transferee and accepted by the City. The issuing financial institution and the form and terms of #224261 v2 4000.2 5 said Security will be subject to reasonable prior approval by the City. All terms provided in this Section 2.2 are applicable to the Transferee by replacing the term “Account Party” at each place where it occurs in each section with the term “Transferee.” Each provider of a Security for a Transferee shall be an express third party beneficiary of the provisions of this Section 2.2. Any costs related to the holding or maintaining the Security, including any fees of a fiscal agent, trustee or other depository shall be borne by the Account Party. 2.3 Major Landowner Initial and Continuing Disclosure. An owner of land which is responsible for twenty percent (20%) or more of the Special Tax in the fiscal year in which the Bonds are issued or in the fiscal year following the fiscal year in which the Bonds are issued (a “Major Landowner”) will be required to provide all information regarding the development of its property, including the financing plan for such development, which is necessary to ensure that the official statement for such Bonds complies with the requirements of Rule 15c2-12 of the Securities and Exchange Commission (the “Rule”) and all other applicable federal and state securities laws. Additionally, Developer acknowledges that, if it is a Major Landowner at the time of issuance of the Bonds, it will be necessary that Developer enter into a continuing disclosure agreement to provide such continuing disclosure pertaining to the development of the land owned by Developer within the Community Facilities District as necessary to assist the underwriter in complying with the continuing disclosure requirements of the Rule and/or to assist in the marketing of the Bonds. 2.4 Bond Issuance Parameters. The terms and conditions upon which each series of the Bonds shall be issued and sold, the method of sale of the Bonds and the pricing of the Bonds shall be determined solely by the City in its reasonable discretion in conformance with the requirements of Government Code Section 53313.5, the Act, the Policy, and this Agreement. The Bonds shall be issued with a term not to exceed 31 years and annual debt service on the Bonds shall be permitted to escalate by two percent (2%) per year consistent with the annual escalation of the Special Tax. The proceeds of the Bonds shall be used in the following priority to (1) fund a reserve fund for the payment of principal and interest with respect to the Bonds in an amount equal to the least of (i) ten percent (10%) of the total bond issue, (ii) maximum annual debt service on Bonds, or (iii) 125% of average annual debt service; (2) fund up to eighteen (18) months of capitalized interest; (3) pay for costs of issuance of the Bonds including, without limitation, underwriter’s discount, bond counsel and disclosure counsel fees, appraisal and special tax consultant fees, printing, and fiscal agent fees; (4) pay for the costs of forming the Community Facilities District and any change proceedings for the Community Facilities District; and (5) pay for the actual costs of the Improvements. The Community Facilities District shall maintain records relating to the disbursements of proceeds of the sale of the Bonds. The Indenture or Resolution (hereinafter “Indenture”) for the Bonds shall establish an acquisition and construction fund or improvement fund (herein, the “Improvement Fund”) into which shall be deposited initially the proceeds of the Bonds net of the amount of proceeds required to fund items (1) through (4) in the second preceding sentence. The Indenture shall also establish separate accounts of the Improvement Fund designated the “City Fee Facility Improvements Account,” the “City Acquisition Account” and the “EVMWD Facilities Account,” into which shall be deposited such portions of the Improvement Fund as directed by the City pursuant to consultation with the Developer at or subsequent to the closing of the sale of the Bonds consistent with the following priorities: (a) An amount sufficient to fund the reasonable, current estimated cost of the City Fee Facility Improvements anticipated to be funded out of the Bonds being issued shall be deposited in the City Fee Facility Improvements Account; #224261 v2 4000.2 6 (b) An amount equal to 20% of the amount funded in (a) shall be deposited in the City Fee Facility Improvements Account; (c) An amount equal to the actual or estimated acquisition price(s) of the Acquisition Improvements to be funded with the proceeds of the Bonds shall be deposited in the City Acquisition Account; and (d) An amount sufficient to fund the reasonable, current estimated cost of any EVMWD Facilities anticipated to be funded out of the Bonds being issued shall be deposited in the EVMWD Facilities Account. The Indenture shall provide that (i) amounts in the City Acquisition Account and EVMWD Facilities Account may be transferred to one another at the request of the Developer and (ii) amounts remaining in the Improvement Fund after funding all proposed Improvements or sooner, as specified by the City, shall be deposited in the special tax fund or bond service fund and be applied to pay debt service on the Bonds and/or to call Bonds in advance of maturity. SECTION 3. ALLOCATION OF SPECIAL TAXES Prior to the issuance of Bonds, the City Council of the City, acting as the legislative body of the Community Facilities District, shall levy Special Taxes at the assigned special tax rate on all parcels classified as Developed Property pursuant to the Rate and Method. Such Special Taxes collected by the City shall first be applied to fund annual administrative expenses of the Community Facilities District and then to fund Improvements in the same manner as the proceeds of Bonds as set forth in Section 2.4 above. Prior to the issuance of Bonds, such Special Taxes collected by the City each fiscal year in excess of that required to fund annual administrative expenses of the Community Facilities District shall be deposited in a special fund of the City, which shall also be referred to as the City Improvements Account. Upon the issuance of the Bonds, such City Improvements Account shall be closed and all funds then remaining in it shall be transferred to the City Fee Facility Improvements Account of the Improvement Fund that is established with the issuance of the Bonds. Upon sale and delivery of the Bonds, the City shall annually levy the Special Tax as provided for in documents pursuant to which the Bonds were issued. Following the issuance of the Bonds, the City shall have no obligation to levy Special Taxes to reimburse the Developer for the costs of any Improvements not paid for from Bond proceeds. The entire amount of any Special Tax levied by the Community Facilities District to repay the Bonds and recover costs and expenses allowable pursuant to Government Code Section 53313.5, shall be allocated to the Community Facilities District. SECTION 4. NOTICE OF SPECIAL TAX Developer, or Developer’s successors or assigns, shall provide written notice to all potential purchasers of lots advising of the special tax obligation applicable to the Developer Property in the form required by Section 53341.5 of the Government Code. SECTION 5. CITY FEE FACILITY IMPROVEMENTS AND DEPOSITS The Developer may be required pursuant to the conditions of development or the City’s development impact fee ordinance to pay certain City fees (the “City Fees”) relating to the City Fee Facility Improvements prior to the availability of proceeds of the Special Taxes or Bonds to pay for such City Fee Facility Improvements in satisfaction of the City Fees. In the event such City Fees are paid prior to the availability of Special Taxes or Bond proceeds, the amounts paid #224261 v2 4000.2 7 to the City shall be deemed to be deposits (each a “Deposit”) that are subject to refund by the City to the Developer in accordance with this Agreement. The City shall place each Deposit in a capital facilities account(s). If the Developer has made any Deposits to the City, then following deposit of Special Taxes in the City Improvements Account or Bond proceeds in the City Fee Facility Improvements Account, the City shall return to the Developer, from the capital account in which the Deposits were deposited an equal amount of the Deposits not previously returned, without interest or other earnings thereon. The City shall be so obligated to return such Deposits only to the extent that an equivalent amount of the Deposits to be returned is deposited in the City Improvements Account from Special Taxes and/or in the City Fee Facility Improvements Account from Bond proceeds. Bond proceeds used to finance City Fee Facility Improvements shall be allocated first for return of all Deposits prior to being allocated to the satisfaction of City Fees not previously deposited by the Developer. Any Deposits that have not been returned to the Developer at the time it is determined that there will be no further Bond proceeds available (i.e. when the final series of Bonds to finance the Improvements have been issued) shall be retained by the City and may be used for the purposes for which the City Fees were required, and the unrefunded Deposits shall constitute full and final payment for such City Fees, without any increase of any kind. Any City Fees paid (as Deposits) by the Developer shall be made with the understanding that such Deposits will be returned to the Developer if, and when, Special Taxes and Bond proceeds have been deposited to the City Improvements Account and/or City Fee Facility Improvements. The City shall expend any amounts disbursed to it from such Accounts on capital facilities. The payment of Deposits prior to the availability of the Special Taxes and Bond proceeds in such Accounts shall not be construed as a dedication or gift of the City Fees, or a waiver of the return of the Deposits, it being the intention that the City Fees be satisfied by Special Taxes and Bond proceeds to the extent of such Special Taxes and Bond proceeds. SECTION 6. EVMWD FACILITIES. The amounts deposited in the EVMWD Account, if any, will be disbursed for the acquisition or construction of EVMWD Facilities in accordance with the provisions in the Joint Community Facilities Agreement by and among the City, EVMWD and Developer relating to the CFD dated ________, 2025, as it may be amended (the “EVMWD JCFA”). Any amounts in the EVMWD Facilities Account shall be disbursed at the written direction of the City upon Developer’s or EVMWD’s submittal of a Payment Request Form provided for in the EVMWD JCFA. Upon receipt of the Payment Request Form, the City shall submit a written requisition for payment of the requested amount to trustee for the Bonds to pay the amount requested to the applicable entity. SECTION 7. DESIGN PLANS AND SPECIFICATIONS The requirements of this Section shall not apply to any Acquisition Improvement that was complete (as determined by the City Council) prior to the adoption by the City Council of the resolution forming the CFD, but they shall apply to all other Acquisition Improvements. All plans, specifications and bid documents for the Acquisition Improvements (“Plans”) constructed or to be constructed by the Developer shall be prepared by the Developer at the Developer’s initial expense, subject to approval by the applicable public agency. Costs for preparation of the Plans will be eligible for reimbursement, conditioned upon the final approval of the applicable public agency and the availability of funds. Reimbursement of costs for plan revisions will be considered on a case by case basis. All facilities shall be bid in accordance with the “public works” requirements of Section 8.2 to be eligible for reimbursement. The Developer shall not award bids #224261 v2 4000.2 8 for construction, or commence or cause commencement of construction, of an Acquisition Improvement until the Plans and bidding documents have been approved by the City. The bid opening for Acquisition Improvements shall be coordinated with and take place at the City’s facilities, with City personnel in attendance. SECTION 8. CONSTRUCTION OF IMPROVEMENTS The requirements of this Section 8 shall not apply to any Acquisition Improvement that was complete (as determined by the City Council) prior to the adoption by the City Council of the resolution forming the CFD, but they shall apply to all other Acquisition Improvements. 8.1 Pre-Construction. A qualified engineering firm (the “Field Engineer”) shall be employed by the Developer to provide all field engineering surveys determined to be necessary by the City’s inspection personnel with respect to the Acquisition Improvement. Field Engineer shall promptly furnish to City a complete set of grade sheets listing all locations, offsets, etc., in accordance with good engineering practices, and attendant data and reports resulting from Field Engineer’s engineering surveys and/or proposed facility design changes. City shall have the right, but not the obligation, to review, evaluate and analyze whether such results comply with applicable specifications. A full-time soil-testing firm, approved by City, shall be employed by the Developer to conduct soil compaction testing and certification. The Developer shall promptly furnish results of all such compaction testing to the City for its review, evaluation and decision as to compliance with applicable specifications. In the event the compaction is not in compliance with applicable specifications, the Developer shall be fully liable and responsible for the costs of achieving compliance. A final report certifying all required compaction in accordance with the specifications shall be a condition of final acceptance of the Acquisition Improvement. The costs of all surveying, testing and reports associated with the Acquisition Improvement furnished and constructed by the Developer’s contractor(s) shall be eligible to be paid from funds in the City Acquisition Account. The City shall not be responsible for conducting any environmental, archaeological, biological, or cultural studies or any mitigation requirements that may be requested by appropriate Federal, State, and/or local agencies. Any such work shall be paid for and conducted by the Developer and reimbursed out of the City Acquisition Account. Should the Developer notify the City that the Developer is unable to complete an Acquisition Improvement, the City shall have the right but not the obligation to require the Developer to make an irrevocable offer of dedication to the City of the land owned by the Developer for the Acquisition Improvement identified in the notice and to assume responsibility for the work to be performed thereunder. In the event the City elects to assume the responsibility for any work on a previously awarded contract as described in the preceding sentence, the following will occur: (i) the Developer will make an irrevocable offer of dedication to the City of the land owned by the Developer for such Acquisition Improvement identified in the notice; (ii) to the extent permitted by law and the applicable contract, the Developer will assign all of the contracts for the work performed to date on the Acquisition Improvement identified in the notice to the City, if requested to do so by the City Manager; the City will use its best efforts to complete the Acquisition Improvement within a reasonable time frame; and upon completion of the Acquisition Improvement, to the extent there are Special Taxes or proceeds of the Bonds available following payment to the City for the costs of completing such Acquisition Improvement, the Developer will #224261 v2 4000.2 9 be reimbursed for the lesser of the cost or value of the previously unreimbursed satisfactory work performed or paid for by the Developer. The cost of such work will be determined by taking the unreimbursed amounts expended by the Developer under the contract(s) taken over by the City and deducting any incremental cost incurred by the City to complete the work under the contracts in question. Incremental cost shall be costs in excess of the sum of the original contract cost plus change orders approved by the City. 8.2 Public Works Requirements. In order that the Acquisition Improvements funded through the CFD may be properly and readily acquired by the City, the Developer shall comply with all of the following requirements with respect to any such Acquisition Improvement to be acquired with funds in the City Acquisition Account, and the Developer shall provide such proof to the City as the City may reasonably require and at such intervals and in such form as the City may reasonably require, that the following requirements have been satisfied as to all such Acquisition Improvements: (a) The Developer shall prepare a bid package for review, comment and approval by the City Manager of the City or his designee (the “City Representative”). (b) The Developer shall, after obtaining at least three sealed bids for the construction of the Acquisition Improvement in conformance with the procedures and requirements of the City, submit to the City written evidence of such competitive bidding procedure, including evidence of the means by which bids were solicited, a listing of all responsive bids and their amounts, and the name or names of the contractor or contractors to whom the Developer proposes to award the contracts for such construction, which shall be the lowest responsible bidder. (c) The City Representative shall attend the bid opening. If unable to attend the bid opening, the City Representative shall approve or disapprove of a contractor or contractors, in writing, within five (5) business days after receipt from the Developer of the name or names of such contractor or contractors recommended by the Developer. If the City Representative disapproves of any such contractor; the Developer shall select the next lowest responsible bidder from the competitive bids received who is acceptable to the City Representative. (d) The specifications and bid and contract documents shall require all such contractors to pay prevailing wages and to otherwise comply with applicable provisions of the Labor Code, the Government Code and the Public Contract Code relating to public works projects and as required by the procedures and standards of the City with respect to the construction of its public works projects. (e) The Developer shall submit faithful performance and payment bonds with respect to the Acquisition Improvement and the following documents shall be submitted to the City along with the performance and payment bonds: (i) The original, or a certified copy, of the unrevoked appointment, power of attorney, bylaws, or other instrument entitling or authorizing the person who executed the bond to do so; (ii) A certified copy of the certificate of authority of the insurer issued by the State of California’s Insurance Commissioner; and #224261 v2 4000.2 10 (iii) Copies of the insurer’s most recent annual and quarterly statements filed with the Department of Insurance. (f) The Developer and its contractor and subcontractors shall be required to provide proof of insurance coverage throughout the term of the construction of the Acquisition Improvement, which they will construct in conformance with the City’s standard procedures and requirements. The City’s insurance requirements are set out in Section 20 herein. (g) The Developer and all such contractors shall comply with such other requirements relating to the construction of the Acquisition Improvement which the City may impose by written notification delivered to the Developer and each such contractor at the time either prior to the receipt of bids by the Developer for the construction of the Acquisition Improvement or, to the extent required as a result of changes in applicable laws, during the progress of construction thereof; provided that such other requirements shall only be imposed to the extent the City reasonably determines they are required in order to comply with applicable law. The Developer or its contractor(s) shall be solely responsible for compliance and enforcement of the provisions of the Labor Code, Government Code, and Public Contract Code. (h) A “Change Order” is an order from the Developer to a contractor authorizing a change in the work to be performed that is required by a change in the Plans. The Developer shall solicit comments from the City Representative prior to the Developer’s approval of any Change Order. The City Representative shall comment on or deny the Change Order request within five (5) business days of receipt of all necessary information. The City’s comments to a Change Order shall not be unreasonably delayed, conditioned or withheld. The Developer shall not be entitled to be compensated for costs associated with a “Change Order” that has not been approved by the City Representative. Developer shall provide proof to the City, at such intervals and in such form as the City may reasonably require, that the foregoing requirements have been satisfied as to all of the Acquisition Improvements which are funded through Bond proceeds. SECTION 9. INSPECTION; COMPLETION OF CONSTRUCTION The requirements of this Section shall not apply to any Acquisition Improvement that was complete (as determined by the City Council) prior to the adoption by the City Council of the resolution forming the CFD, but they shall apply to all other Acquisition Improvements funded through the CFD. The City shall have primary responsibility for inspecting the Acquisition Improvements to assure that the work is being accomplished in accordance with the Plans. Such inspection does not include inspection for compliance with safety requirements by the Developer’s contractor(s). The City’s personnel shall be granted access to each construction site at all reasonable times for the purpose of accomplishing such inspection. Upon satisfaction of the City’s inspectors, the Developer shall notify the City in writing that an Acquisition Improvement has been completed in accordance with the Plans. Any actual costs reasonably incurred by the City for inspection not previously paid by the Developer shall be reimbursed from funds in the City Acquisition Account. Within three (3) business days of receipt of written notification from City inspectors that an Acquisition Improvement has been completed in accordance with the Plans, the City Representative shall notify the Developer in writing that such Acquisition Improvement has been satisfactorily completed. Upon receiving such notification, the Developer shall file a Notice of #224261 v2 4000.2 11 Completion with the County of Riverside Recorders Office, pursuant to the provisions of Section 3093 of the Civil Code. The Developer shall furnish to the City a duplicate copy of each such Notice of Completion showing thereon the date of filing with the County of Riverside (the “County”). City will in turn file a notice with the County for acceptance. SECTION 10. LIENS Prior to any payment by the CFD to the Developer for an Acquisition Improvement, the Developer shall provide to the City such evidence or proof as the City shall require that all persons, firms and corporations supplying work, labor, materials, supplies and equipment for the construction of the Acquisition Improvement have been paid, and that no claims of liens have been recorded by or on behalf of any such person, firm or corporation. With respect to the Acquisition Improvement, upon the earlier of (i) receipt of all applicable lien releases, or (ii) expiration of the time for the recording of claim of liens as prescribed by Sections 3115 and 3116 of the Civil Code, the Developer shall provide to the City such evidence or proof as the City shall require that all persons, firms and corporations supplying work, labor, materials, supplies and equipment for the construction of the Acquisition Improvement have been paid, and that no claims of liens have been recorded by or on behalf of any such person, firm or corporation. SECTION 11. ACQUISITION; ACQUISITION PRICE; SOURCE OF FUNDS The acquisition price of an Acquisition Improvement that was complete (as determined by the City Council) prior to the adoption by the City Council of the resolution forming the CFD shall be its fair market value, as determined by the City Manager or his or her designee, as of the date of acquisition. The City shall consider input and data provided by the Developer prior to determining the final fair market value. The costs eligible to be included in the acquisition price of an Acquisition Improvement that is not described in the preceding paragraph (the “Actual Costs”) shall include: (i) The actual hard costs for the construction of such Acquisition Improvement as established by the City-approved construction contracts and approved Change Orders, including costs of payment, performance and maintenance bonds and insurance costs, pursuant to this Agreement; (ii) The design and engineering costs of such Acquisition Improvement including, without limitation, the costs incurred in preparing the Plans. Costs for plan revisions will be considered on a case by case basis; (iii) The costs of environmental evaluations and public agency permits and approvals attributable to the Acquisition Improvement; (iv) Costs incurred by the Developer for construction management and supervision of such Acquisition Improvement, in an amount equal to five percent (5%) of the actual hard construction costs described in clause (i) above; (v) Professional costs associated with the Acquisition Improvement such as engineering, inspection, construction staking, materials, testing and similar professional services; and #224261 v2 4000.2 12 (vi) Costs approved by the City in accordance with the Act of acquiring any real property or interests therein required for the Acquisition Improvement including, without limitation, temporary construction easements, temporary by-pass road and maintenance easements. Provided the Developer has complied with the requirements of this Agreement, the City agrees to pay the acquisition price of a completed Acquisition Improvement to the Developer or its designee within thirty (30) days after the Developer’s satisfaction of the preconditions to such payment stated herein, but only to the extent there are sufficient funds available in the City Acquisition Account. Except in the case of an Acquisition Improvement described in the first paragraph of this Section, the acquisition price to be paid from Bond proceeds for the acquisition of an Acquisition Improvement by the City shall be the least of (1) the value of the Acquisition Improvement; or (2) the total of the Actual Costs of the Acquisition Improvement. As a condition to the payment of the acquisition price, the ownership of the completed Acquisition Improvement shall be transferred to the City by grant deed, bill of sale or such other documentation as the City may require free and clear of all taxes, liens, encumbrances, and assessments, but subject to any exceptions determined by the City to not interfere with the actual or intended use of the land or interest therein (including the lien of a community facilities district so long as the subject property is exempt from taxation or is otherwise not taxable by such community facilities district). Upon the transfer of ownership of Acquisition Improvement or any portion thereof to the City, the City shall be responsible for the maintenance of such Acquisition Improvement or the portion transferred. Notwithstanding the foregoing, the acquisition price of an Acquisition Improvement may be paid prior to transfer of ownership and acceptance of the Acquisition Improvement if it is substantially completed at the time of payment. The Acquisition Improvement shall be considered “substantially complete” when it has been reasonably determined by the City to be usable, subject to final completion of such items as the final lift or any other items not essential to the primary use or operation of the Acquisition Improvement. If the acquisition price of an Acquisition Improvement is paid prior to transfer of ownership and acceptance based on it being “substantially complete”, Developer may, upon transfer of ownership of such Acquisition Improvement to the City, submit a second reimbursement request for any unpaid portion of the Actual Costs associated with completing such improvement. For purposes of determining the acquisition price to be paid by the Community Facilities District for the acquisition of an Acquisition Improvement by the City (other than Acquisition Improvements described in the first paragraph of this Section), the value of such Acquisition Improvement shall include the construction costs specified in the City-approved contracts and City-approved Change Orders conforming to Section 8.2, as hereinbefore specified. City approval is a condition prior to initiation of contract work. However, if the City reasonably determines that the additional Actual Costs are excessive and that the value of the Acquisition Improvement is less than the total amount of such Actual Costs and such construction costs, the acquisition price to be paid for the Acquisition Improvement shall be the value thereof as determined by the Engineer, subject, however, to the Developer’s right to appeal to the City Council. Upon completion of the construction of an Acquisition Improvement, the Developer shall deliver or cause to be delivered to the City a Disbursement Request Form in substantially the form of Exhibit “D,” attached hereto, copies of the contract(s) with the contractor(s) who have constructed the Acquisition Improvement and other relevant documentation with regard to the payments made to such contractor(s) and each of them for the construction of the Acquisition Improvement, documentation evidencing payment of prevailing wages, and shall also provide to #224261 v2 4000.2 13 the City invoices and purchase orders with respect to all equipment, materials and labor purchased for the construction of the Acquisition Improvement. The City shall require the Engineer to complete its determination of the acquisition price of the Acquisition Improvement as promptly as is reasonably possible. Notwithstanding the preceding provisions of this Section, the source of funds for the acquisition of the Acquisition Improvements or any portion thereof shall be funds in the City Acquisition Account. If for any reason beyond the City’s control the Bonds are not sold, the City shall not be required to acquire the Acquisition Improvements from the Developer, except to the extent of funds from the collection of Special Taxes. In such event, the Developer shall complete the design and construction and offer to the City ownership of such portions of the Acquisition Improvements as are required to be constructed by the Developer as a condition to recordation of subdivision maps for the Developer Property (but only at such times as required by such condition), but need not construct any portion of the Acquisition Improvements which it is not so required to construct. Reimbursement for these facilities would be made from the collection of Special Taxes. In addition to the foregoing, the City shall have the right to withhold payment for acquisition of an Acquisition Improvement, if: (a) the Developer or any of its affiliates is delinquent in the payment of any Special Taxes levied by the Community Facilities District on properties then owned by the Developer or any of its affiliates within the CFD, or (b) the Developer is not then in substantial compliance with a condition or obligation imposed upon the Developer Property by the City, including but not limited to, payment of all applicable fees, dedication of all applicable rights-of-way or other property and construction requirements. The City shall immediately provide written notice to the Developer of the decision to withhold any such payment and shall specify the reason for such decision. If the payment is withheld as a result of the delinquency in the payment of Special Taxes, the notice shall identify the delinquent parcels and the amount of such delinquency. If the payment is withheld as a result of substantial non-compliance with a condition or obligation, the notice shall specify such condition or obligation and what action will be necessary by the Developer to substantially comply with such condition or obligation. Upon receipt of evidence reasonably satisfactory to the City that the Developer has paid the delinquent Special Taxes or complied with the subject condition or obligation, the City shall forthwith make all payments which have been withheld pursuant to the provisions of this Section. SECTION 12. EASEMENTS AND/OR FEE TITLE OWNERSHIP DEEDS Without limiting the Developer’s rights to reimbursement for such grants pursuant to Section 11 above, the Developer shall, at the time the City acquires an Acquisition Improvement as provided in Section 11 hereof, grant or cause to be granted to the City, by appropriate instruments prescribed by the City, all easements across private property and/or fee title ownership deeds which may be reasonably necessary for the proper operation and maintenance of such Acquisition Improvement, or any part thereof, but only to the extent located within the Developer Property. #224261 v2 4000.2 14 SECTION 13. PERMITS The Developer shall be responsible for obtaining all necessary construction permits from the City and/or the County (as appropriate) covering construction and installation of the Acquisition Improvements. If applicable, the City will request the County to issue an “operate and maintain permit” to the City, which will become effective upon the completion of the Acquisition Improvements and acceptance of ownership therewith by the City. SECTION 14. MAINTENANCE Prior to the transfer of ownership of an Acquisition Improvement by the Developer to the City, as provided in Section 12 hereof, the Developer shall be responsible for the maintenance thereof and shall require its contractor(s) to repair all facilities damaged by any party other than the City, prior to acceptance by the City and/or make corrections determined to be necessary by the City’s inspection personnel. The City shall not be permitted to place any Acquisition Improvement in service prior to acceptance of the same, unless the Developer otherwise consents in writing. SECTION 15. INSPECTION OF RECORDS The City shall have the right to review all books and records of the Developer pertaining to the costs and expenses incurred by the Developer for the design and construction of the Acquisition Improvements during normal business hours by making arrangements with the Developer. The Developer shall have the right to review all books and records of the City pertaining to costs and expenses incurred by the City for services of the Engineer by making arrangements with the City. SECTION 16. OWNERSHIP OF IMPROVEMENTS Notwithstanding the fact that some or all of the Acquisition Improvements may be constructed in dedicated street rights-of-way or on property which has been or will be dedicated to the City, each Acquisition Improvement shall be and remain the property of the Developer until acquired by the City as provided in this Agreement. SECTION 17. MATERIALS AND WORKMANSHIP WARRANTY The requirements of this Section shall not apply to any Acquisition Improvement that was complete (as determined by the City Council) prior to the adoption by the City Council of the resolution forming the CFD, but they shall apply to all other Acquisition Improvements. Upon the completion of the acquisition of an Acquisition Improvement by the City, the performance bond related to such Acquisition Improvement provided by the Developer pursuant to Section 8.2 hereof, shall be reduced by 90%, and the remaining 10% shall serve as a maintenance bond to guarantee that such Acquisition Improvement will be free from defects due to faulty workmanship or materials for a period of one year. SECTION 18. INDEPENDENT CONTRACTOR In performing this Agreement, Developer is an independent contractor and not the agent of the City. The City shall not have any responsibility for payment to any contractor or supplier of #224261 v2 4000.2 15 Developer. It is not intended by the parties that this Agreement create a partnership or joint venture among them and this Agreement shall not otherwise be construed. SECTION 19. INDEMNIFICATION Developer shall assume the defense of, indemnify and hold harmless, the City, its officers, employees and agents, and the Community Facilities District, its officers, employees and agents, from and against all actions, damages, claims, losses or expenses of every type and description to which they may be subject or put, by reason of, or resulting from the Developer’s performance of its obligations under this Agreement, the issuance of the Bonds, the construction of the Acquisition Improvements, the failure of the Developer to provide notice of the special tax to be levied by the Community Facilities District pursuant to Section 53341.5 of the Act (but only if the Developer is required by law to provide such notice), or arising out of any alleged misstatements of fact or alleged omission of a material fact made by the Developer, its officers, directors, employees or agents to the City, the Community Facilities District, the underwriter of the Bonds and its counsel, the appraiser, the special tax consultant, the market absorption consultant or bond counsel regarding the Developer, its proposed developments, its property ownership, and any contractual arrangement it may enter into in a disclosure document describing the Community Facilities District and the risks relating to the Bonds. No provision of this Agreement shall in any way limit the extent of Developer’s responsibility for payment of damages resulting from the operations of Developer and its contractors; provided, however that Developer shall not be required to assume the defense or indemnify and hold harmless the City, its officers, employees or agents, or the Community Facilities District, its officers, employees or agents, as to actions, damages, claims, losses or expenses resulting from negligence or willful misconduct of such person or entity. SECTION 20. INSURANCE REQUIREMENTS Neither the Developer nor its contractor shall commence work on a City Improvement under this Agreement prior to obtaining insurance with a company or companies acceptable to the City, nor shall the Developer’s contractor allow any subcontractor to commence work on its subcontract until all insurance required of the subcontractor has been obtained. The Developer shall, during the life of this Agreement, notify the City in writing of any incident giving rise to any potential bodily injury or property damage claim and any resultant settlements, whether in conjunction with this or any other project which may affect the limits of the required coverage, as soon as is reasonable and practical. SECTION 21. CONFLICT WITH OTHER AGREEMENTS Except as specifically provided herein, nothing contained herein shall be construed as releasing Developer from any condition of development or requirement imposed by any other agreement with City. In the event of a conflicting provision, such other agreement shall prevail unless such conflicting provision is specifically waived or modified in writing by City. In addition, funding of the acquisition price of an Acquisition Improvement through the CFD shall not preclude the Developer’s receipt of, or entitlement to credit against any applicable City Fee. SECTION 22. TERMINATION The provisions of this Agreement related to the financing of the Improvements shall terminate and be of no further force or effect upon the earlier of (i) ten (10) years following the #224261 v2 4000.2 16 issuance of building permits for all dwelling units expected to be built within the Community Facilities District, (ii) the funding of all Improvements pursuant to this Agreement, or (iii) December 31, 2035. Notwithstanding the foregoing, this Agreement shall not terminate pursuant to (iii) of the previous sentence if, on December 31, 2035, all of the building permits within the Community Facilities District have been pulled, construction within the Community Facilities District, as contemplated by the parties hereto, is ongoing, and the Developer has not yet received a full return of all Deposits or full reimbursement for the Acquisition Improvements and EVMWD Facilities from Special Taxes. If the Community Facilities District is unable to sell the first series of Bonds after diligent, commercially reasonable efforts to do so, this Agreement shall terminate and be of no further force and effect. Notwithstanding the foregoing, so long as the CFD has no outstanding debt or other financial obligations, the Developer may elect to terminate this Agreement upon written notice to the City and may request a notice of cessation of special tax be recorded against the Developer Property. Upon a finding by the City Council that the Special Tax is not required to be levied to satisfy the Special Tax Requirement (as defined in the Rate and Method) and all requirements to terminate the Special Tax under Section H of the Rate and Method have been satisfied or are no longer required, the City may: (i) record a notice of cessation of special tax in accordance with Section 53330.5 of the Act and (ii) the City Council will place on its next reasonably available agenda an ordinance to dissolve the CFD in accordance with Section 53338.5 of the Act. The Developer shall be responsible for reasonable City costs incurred relating to the dissolution of the CFD and recordation of required notices. SECTION 23. NOTICES Any notice, payment or instrument required or permitted by this Agreement to be given or delivered to either party shall be deemed to have been received when personally delivered or seventy-two (72) hours following deposit of the same in any United States Post Office in California, registered or certified, postage prepaid. Any notice to the Community Facilities District or the City shall be addressed to City of Lake Elsinore, 130 South Main Street, Lake Elsinore, CA 92530, Attention: City Manager. Any notice to Developer shall be addressed to Tri Pointe Homes IE- SD, Inc., a California Corporation, 1250 Corona Pointe Court, Suite 600, Corona, CA 92879 Attention: Denise Williams. Each party may change its address for delivery of notice by delivering written notice of such change of address to the other party hereto. SECTION 24. GENERAL PROVISIONS (a) Amendment. This Agreement may be amended at any time but only in writing signed by each party hereto. (b) Exhibits. All exhibits attached hereto are incorporated into this Agreement by reference. (c) Severability. If any part of this Agreement is held to be illegal or unenforceable by a court of competent jurisdiction, the remainder of this Agreement shall be given effect to the fullest extent reasonably possible. (d) Waiver. Failure by a party to insist upon the strict performance of any of the provisions of this Agreement by the other parties hereto, or the failure by a party to exercise #224261 v2 4000.2 17 its rights upon the default of another party, shall not constitute a waiver of such party’s right to insist and demand strict compliance by such other parties with the terms of this Agreement thereafter. (e) No Third Party Beneficiaries. Except as provided explicitly in this Agreement, no person or entity shall be deemed to be a third party beneficiary hereof, and nothing in this Agreement (either express or implied) is intended to confer upon any person or entity, other than the City, the Community Facilities District, and Developer (and their respective successors and assigns), any rights, remedies, obligations or liabilities under or by reason of this Agreement. (f) Counterparts. This Agreement may be executed in counterparts, each of which shall be deemed an original, but all of which shall constitute but one instrument. (g) Assignment. Developer may assign all or any of its rights pursuant to this Agreement to a purchaser of all or any portion of the Developer Property. Such a purchaser and assignee shall, as a condition to taking an assignment of such rights, enter into an assignment and assumption agreement with the City and Developer, in a form reasonably acceptable to Developer and the City, whereby such rights assigned are specified and such purchaser agrees, except as may be otherwise specifically provided therein, to assume the obligations of Developer pursuant to this Agreement and to be bound thereby. (h) Governing Law. This Agreement and any dispute arising hereunder shall be governed by and interpreted in accordance with the laws of the State of California. (i) Construction of Agreement. This Agreement has been reviewed by legal counsel for both the City and Developer and shall be deemed for all purposes to have been jointly drafted by the City and Developer. No presumption or rule that ambiguities shall be construed against the drafting party shall apply to the interpretation or enforcement of this Agreement. (j) Attorneys’ Fees. In the event of any action or proceeding, including an arbitration or a reference pursuant to Section 638, et seq., of the Code of Civil Procedure brought by any Party against any other under this Agreement, the prevailing Party shall be entitled to recover its actual attorneys’ fees and all fees, costs and expenses incurred for prosecution, defense, consultation, or advice in such action or proceeding. In addition to the foregoing, the prevailing Party shall be entitled to its actual attorneys’ fees and all fees, costs and expenses incurred in any post-judgment proceedings to collect or enforce the judgment. This provision is separate and several and shall survive the merger of this Agreement into any judgment on this Agreement. (k) Venue and Forum. Any action at law or in equity arising under this Agreement brought by any Party hereto for the purpose of enforcing, construing or determining the validity of any provision of this Agreement shall be filed and tried in the Superior Court of the County of Riverside, State of California, and the Parties waive all provisions of law providing for the filing, removal or change of venue to any other Court. (l) Entire Agreement. There are no oral or written representations, understandings, undertaking or agreements, which are not contained or expressly referred to herein, and any such representations, understandings or agreements are superseded by this Agreement. No evidence of any such representations, understandings or agreements shall be admissible in any proceeding of any kind or nature relating to the terms or conditions of this Agreement, its interpretation or breach. #224261 v2 4000.2 18 [REMAINDER OF PAGE INTENTIONALLY LEFT BLANK.] #224261 v2 4000.2 S-1 IN WITNESS WHEREOF, the parties have executed this Agreement as of the day and year first set forth above. CITY OF LAKE ELSINORE, a political subdivision of the State of California By: City Manager ATTEST: By: Candice Alvarez, MMC, City Clerk APPROVED AS TO FORM: CITY ATTORNEY OF THE CITY OF LAKE ELSINORE By: Barbara Z. Leibold, City Attorney [SIGNATURES CONTINUED ON NEXT PAGE.] #224261 v2 4000.2 S-2 [SIGNATURE PAGE CONTINUED] TRI POINTE HOMES IE-SD, INC., a California Corporation By: Brian Ortwein, Vice President #224261 v2 4000.2 LIST OF EXHIBITS EXHIBIT A - DESCRIPTION OF DEVELOPER PROPERTY EXHIBIT B - DESCRIPTION OF COST ESTIMATES EXHIBIT C - DISBURSEMENT REQUEST FORM EXHIBIT D - EVMWD FACILITIES #224261 v2 4000.2 A-1 EXHIBIT A DESCRIPTION OF DEVELOPER PROPERTY LEGAL DESCRIPTION Real property in the City of Lake Elsinore, County of Riverside, State of California, described as follows: Riverside County Assessor Parcel Nos.: 365-230-005 365-230-006 365-230-009 365-230-011 365-230-012 #224261 v2 4000.2 B-1 EXHIBIT B DESCRIPTION OF CITY FEE FACILITY IMPROVEMENTS AND ACQUISITION IMPROVEMENTS AND COST ESTIMATES I. CITY FEE FACILITY IMPROVEMENTS. City facilities included in the City’s development fee programs used to finance expansion projects, exclusive of in-tract facilities constructed by a property owner, but including and not limited to the following. Estimated City Fees for the Project of the City Fee Facility Improvements Description Estimated Cost Traffic Facilities $ 182,077 Library Facilities 19,950 City Hall & Public Works Facilities 107,597 Community Center Facilities 72,485 Lakeside/Marina Facilities 103,607 Animal Shelter Facilities 46,284 Fire Facilities 99,883 Total Fees $ 631,883 Additional City Fee Facility Improvements (20% of above) $ 126,377 II. ACQUISITION IMPROVEMENTS. Drainage Improvements (Line A consisting of approximately 1,637 linear feet of reinforced concrete pipe, associated manholes, outlet and inlet structures) $ 850,000 #224261 v2 4000.2 C-1 EXHIBIT C CFD NO. 2025-1 (CANYON HILLS HEIGHTS) OF THE CITY OF LAKE ELSINORE DISBURSEMENT REQUEST FORM 1. Community Facilities District No. 2025-1 of the City of Lake Elsinore (Canyon Hills Heights) (the “CFD”) is hereby requested to pay from the City Improvements Account, or any applicable account or sub-account thereof, established by the CFD in connection with its [20__] Special Tax Bonds (the “Bonds”) to City of Lake Elsinore (the “City”) as payee, the sum set forth below : $_____________________ (the Requested Amount”) 2. The Requested Amount represents the payment of City Fees for ___ lot(s) within the boundaries of the CFD (the “Property”). (Tract No. __________, Lot Nos. ________________). 3. The Requested Amount is due and payable, has not formed the basis of any prior request or disbursement. 4. The Requested Amount shall be payable to _______________ (the “Developer”), pursuant to the wiring instructions attached hereto. 5. The Requested Amount is authorized and payable pursuant to the terms of the certain Funding Agreement (the “Agreement”) between the City, acting for and on behalf of itself and the CFD and Developer. #224261 v2 4000.2 C-2 6. Capitalized undefined terms used herein shall have the meaning ascribed to them in the Agreement. Dated: DEVELOPER: TRI POINTE HOMES IE-SD, INC., a California Corporation By: Name: Title: Dated: CITY OF LAKE ELSINORE By: Its: [ATTACH WIRING INSTRUCTIONS] #224261 v2 4000.2 D-1 EXHIBIT D DESCRIPTION AND COST ESTIMATES OF EVMWD FACILITIES I. ELSINORE VALLEY MUNICIPAL WATER DISTRICT IMPROVEMENTS. The construction, purchase, modification, expansion, rehabilitation and/or improvement of water and sewer facilities including the acquisition of capacity in the sewer system and/or water system of the Elsinore Valley Municipal Water District which are included in Elsinore Valley Municipal Water District’s water and sewer capacity and connection fee programs (the “Water Facilities”), and all appurtenances and appurtenant work in connection with the foregoing Water Facilities. Estimated Cost of the Water District Improvements Description Estimated Cost Water Capacity Charge (3/4” Meter) $2,952,733 Sewer Capacity Charge 1,971,193 Water Capacity Charge (1.5” Meter) 296,012 Water and Sewer Facilities 3,850,000 Total Fees $ 9,069,938 JOINT COMMUNITY FACILITIES AGREEMENT by and among CITY OF LAKE ELSINORE, ELSINORE VALLEY MUNICIPAL WATER DISTRICT, and TRI POINTE HOMES IE-SD, INC. RELATING TO COMMUNITY FACILITIES DISTRICT NO. 2025-1 (CANYON HILLS HEIGHTS) Dated __________, 2025 TABLE OF CONTENTS EXHIBIT "A" PROPERTY DESCRIPTION ........................................................................... A-1 EXHIBIT "B" WATER AND SEWER FACILITIES DESCRIPTION..................................B-1 EXHIBIT "C" EVMWD ACQUISITION FACILITIES DESCRIPTION .............................C-1 EXHIBIT "D" PAYMENT REQUEST FORM - WATER/SEWER FACILITIES ............... D-1 EXHIBIT “E” PUBLIC WORKS PROVISIONS……………………………………………..….E-1 02335.00392\44012035.2 Page 1 of 12 JOINT COMMUNITY FACILITIES AGREEMENT BY AND AMONG CITY OF LAKE ELSINORE, ELSINORE VALLEY MUNICIPAL WATER DISTRICT, AND TRI POINTE HOMES IE-SD, INC. Community Facilities District No. 2025-1 (Canyon Hills Heights) THIS JOINT COMMUNITY FACILITIES AGREEMENT ("Agreement") is made and entered into as of the ____ day of _____________, 2025, by and among the ELSINORE VALLEY MUNICIPAL WATER DISTRICT, County of Riverside, State of California, a municipal water district ("EVMWD"), organized and operating pursuant to the Municipal Water District Law of 1911 of the California Water Code, the CITY OF LAKE ELSINORE, a general law city organized and operating under the laws of the State of California (“City”), and TRI POINTE HOMES IE- SD, INC., a California corporation (“Developer”). The parties hereto may be referred to in some instances as a party ("Party") or parties ("Parties"). R E C I T A L S A. Developer owns certain real property located within the boundaries of both the City and EVMWD and designated as Tract Map No. 34249 (“Property”). The boundaries of the Property are identified in Exhibit “A”, attached hereto and incorporated herein by reference. The Developer is obtaining entitlements to develop the Property with approximately 133 single family attached dwelling units (collectively, “Project”). B. Pursuant to actions of the City, the City has formed CFD No. 2025-1 in accordance with the provisions of the Act (as defined herein). The Parties herein have acknowledged and agreed that the City shall be solely responsible for the formation and administration of the CFD No. 2025-1 and the costs thereof. C. Development of the Project will require the payment pursuant to the rules and regulations of EVMWD, as amended from time to time ("EVMWD Rules and Regulations"), of certain water and sewer service capacity and connection charges ("EVMWD Costs"); proceeds of which will be used by EVMWD to construct water and sewer facilities of EVMWD as further described herein ("EVMWD Facilities"). Developer may also construct water and sewer facilities of EVMWD, which are eligible to be acquired with CFD Proceeds as further described herein ("EVMWD Acquisition Facilities"); the costs of which, together with EVMWD Costs, may be paid from time to time from funds of hereinafter described to the extent such funds are made available to finance EVMWD Facilities and EVMWD Acquisition Facilities. D. In accordance with Sections 53313.5 and 53316.2 of the Act, the CFD may finance facilities to be owned or operated by EVMWD. It is the intention of the Parties that this Agreement shall constitute a “joint community facilities agreement” (“JCFA”) within the meaning of Section 53316.2 of the Act by and among the City, EVMWD, and Developer; pursuant to which the CFD will be authorized to provide financing for the EVMWD Facilities and EVMWD 02335.00392\44012035.2 Page 2 of 12 Acquisition Facilities. Pursuant to Section 53316.2(b) of the Act, a JCFA may be approved by two or more public agencies prior to the adoption of a resolution authorizing the issuance of bonds. As provided by Section 53316.6 of the Act, the EVMWD shall be responsible for constructing or otherwise acquiring, maintaining, and operating the EVMWD Facilities and EVMWD Acquisition Facilities. E. The provision of the EVMWD Facilities and the EVMWD Acquisition Facilities is necessitated by the Project; the Parties find and determine that the residents of the City, EVMWD, and CFD No. 2025-1 will be benefited by the financing of the EVMWD Facilities and the EVMWD Acquisition Facilities as set forth herein; and the Parties find and determine that this Agreement is beneficial to the interests of such residents. ARTICLE I GENERAL PROVISIONS Section 1.1 Recitals. The above recitals are true and correct, and are hereby incorporated by this reference. Section 1.2 Definitions Unless the context clearly otherwise requires, the terms defined in this Section shall (for all purposes of this Agreement) have the meanings herein specified. "Act" means the Mello-Roos Community Facilities Act of 1982, as amended, commencing with California Government Code Section 53311, et seq. "Agreement" means this Joint Community Facilities Agreement. "Bond Resolution" means that Resolution, Resolution Supplement, Fiscal Agent Agreement, and/or other equivalent document(s) providing for the issuance of the Bonds. "Bonds" shall mean those bonds or other securities issued by, or on behalf of, as authorized by the qualified electors within the CFD. "CFD" means Community Facilities District No. 2025-1 of the City of Lake Elsinore. "CFD Proceeds" shall mean those net funds generated by the sale of the Bonds or other securities issued on behalf of or for the benefit of the CFD, and Special Taxes made available to finance EVMWD Facilities and EVMWD Acquisition Facilities. "City Council" means the City Council of the City of Lake Elsinore. "EVMWD Acquisition Facilities" means those sewer and water facilities 02335.00392\44012035.2 Page 3 of 12 constructed by the Developer or anticipated to be constructed by the Developer, and eligible to be acquired with CFD Proceeds as described in Exhibit "C", attached hereto and incorporated herein by reference. "EVMWD Facilities" means those public water and sewer facilities necessary to be funded by the EVMWD Costs as generally described in Exhibit "B", attached hereto and incorporated herein by reference; and which have not been previously funded with CFD Proceeds. "EVMWD Facilities Fund" means the fund(s) or account(s) into which a portion of the CFD Proceeds may be deposited in accordance with the Bond Resolution for payment of EVMWD Costs applicable to the Property and for acquisition of the EVMWD Acquisition Facilities. "Rate and Method" means the Rate and Method of Apportionment of the Special Tax expected to be authorized for levy and collection pursuant to proceedings undertaken for the formation of the CFD pursuant to the Act. "State" means the State of California. "Special Taxes" means the special taxes expected to be authorized to be levied and collected pursuant to the final Rate and Method as approved by the CFD Unless the context otherwise indicates, words expressed in the singular shall include the plural and vice versa; and the use of the neuter, masculine, or feminine gender is for convenience only and shall be deemed to include the neuter, masculine, or feminine gender as appropriate. Headings of sections herein are solely for convenience of reference; do not constitute a part hereof; and shall not affect the meaning, construction, or effect hereof. All references herein to “Sections” and other subdivisions are to the corresponding Sections or subdivisions of this Agreement; the words “herein,” “hereof,” “hereby,” “hereunder,” and other words of similar import refer to this Agreement as a whole and not to any particular Section or subdivision hereof. ARTICLE II FORMATION OF CFD AND ISSUANCE OF BONDS Section 2.1 Formation of CFD. The City has initiated proceedings pursuant to the Act for the formation of the CFD, the authorization of the Special Taxes within the CFD, and the authorization to issue one or more series of Bonds on behalf of the CFD. Nothing contained herein shall be deemed to limit the discretion of the City in that regard, and the City shall have no liability to EVMWD if the CFD is not formed or if the Special Taxes and Bonds are not authorized by the qualified electors therein. Section 2.2 Issuance and Sale of Bonds. In the event the CFD is formed and the 02335.00392\44012035.2 Page 4 of 12 Special Taxes and Bonds are authorized, the City Council (acting as the Legislative Body of the CFD) may (in its sole discretion in accordance with its adopted policies ("CFD Policies")) adopt the Bond Resolution and issue the Bonds. Prior to the sale of any series of Bonds, the City shall consult with the District to determine whether the District is able to comply with tax-exempt regulations related to the expenditure of Bond proceeds proposed to be allocated towards the EVMWD Facilities Fund Section 2.3 CFD Proceeds. Upon completion of the issuance of the Bonds and receipt of the CFD Proceeds, the City shall determine the amount of the CFD Proceeds allocable to finance the EVMWD Costs to be used by EVMWD to construct the EVMWD Facilities to accommodate development of the Property and the EVMWD Acquisition Facilities. The CFD may pay the EVMWD Costs applicable to the Property directly to EVMWD, may reimburse EVMWD for the EVMWD Costs paid by EVMWD, may pay the acquisition price of EVMWD Acquisition Facilities, and/or may reimburse the Developer for the EVMWD Costs if paid directly to EVMWD by such Developer or any owner of the Property (as shall be coordinated with EVMWD and the Developer from time to time). EVMWD and/or the Developer shall use the Payment Request Form set forth as Exhibit "D", which is attached hereto and incorporated herein by this reference, to request payment of funds in the EVMWD Facilities Fund. EVMWD shall receive all funds directly that are related to EVMWD Facilities, excluding EVMWD Acquisition Facilities. EVMWD can make the necessary representations regarding expenditure of the funds in three years. Additionally, EVMWD will not be requisitioning for the EVMWD Acquisition Facilities and EVMWD will only accept the EVMWD Acquisition Facilities as appropriate. Should it be determined after the consultation described in Section 2.2 above that EVWMD is able to use proceeds in a manner that complies tax-exempt regulations, EVMWD agrees that it will comply with all legal requirements for the expenditure of CFD Proceeds under the Act and the Internal Revenue Code of 1986 and any amendments thereto in processing the disbursements with respect to EVMWD facilities. As a condition to receiving any CFD Proceeds, if EVMWD receives the proceeds of tax-exempt Bonds, EVMWD agrees that it shall (1) provide to the CFD a certificate to the effect that EVMWD confirms the representations contained in Section 2.3 hereof; and (2) comply with the provisions of the tax certificate delivered by the CFD in connection with the Bonds and such other matters as the CFD may reasonably request upon which the CFD and its bond counsel may rely in connection with the issuance of such Bonds, and their conclusion that interest on such Bonds is not included in gross income for federal income tax purposes. 02335.00392\44012035.2 Page 5 of 12 Section 2.4 Responsibility for EVMWD Costs and Facilities a. The Parties hereto acknowledge and agree that the final responsibility for the payment of the EVMWD Costs and the design, construction, and dedication of the EVMWD Acquisition Facilities constructed by the Developer; and the cost(s) of facilities required by EVMWD to be provided by the Developer to provide water and sewer service to the Project lies with the Developer as set forth in the exhibits hereto. The responsibility for and control of the design, construction, and completion of facilities required to provide water and sewer service to the Project constructed and completed by EVMWD lies with EVMWD. b. If the amount derived from CFD Proceeds (including investment earnings thereon, if any) are not sufficient to fund the total cost of the EVMWD Costs or EVMWD Acquisition Facilities for the Project, the Parties hereto agree that all responsibility and liability for the amount of such shortfall(s) shall be and remain with the Developer and shall not lie with the City, CFD, or EVMWD. c. In addition to the EVMWD Costs referenced above, the Parties acknowledge that EVMWD may require the Developer pursuant to the EVMWD Rules and Regulations to design, construct, and dedicate certain facilities to EVMWD (including without limitation the EVMWD Acquisition Facilities) as a condition to providing water and sewer service to the Project. The Parties hereto agree and acknowledge that all responsibility and obligation for the design, construction, and dedication of such facilities to EVMWD (in accordance with all applicable statutes and the EVMWD Rules and Regulations) shall be and remain the responsibility of the Developer. d. EVMWD and the Developer acknowledge that the Developer intends to construct the EVMWD Acquisition Facilities. In order to ensure that the EVMWD Acquisition Facilities are eligible for the CFD financing: 1. The EVMWD Acquisition Facilities must be constructed as if under the supervision or direction of EVMWD. EVMWD shall supervise and direct the work pursuant to the Public Works Provisions set forth in Exhibit “E” (“Public Works Provisions”), attached hereto and incorporated herein by reference. 2. The acquisition purchase price for the EVMWD Acquisition Facilities will be equal to the actual cost of construction of the EVMWD Acquisition Facilities, notwithstanding any estimates in this Agreement. 3. The Developer will construct the EVMWD Acquisition Facilities prior to the availability of CFD Proceeds that may be used to pay for such EVMWD Acquisition Facilities. Prior to the availability of CFD Proceeds, EVMWD will inspect the 02335.00392\44012035.2 Page 6 of 12 EVMWD Acquisition Facilities, approve the construction of the EVMWD Acquisition Facilities, and sign off on payment requests for costs incurred by the Developer upon satisfactory completion of the EVMWD Acquisition Facilities. The Developer may convey the EVMWD Acquisition Facilities to EVMWD, and EVMWD may accept the EVMWD Acquisition Facilities in accordance with this Agreement, when there are insufficient CFD Proceeds to pay the purchase price of such EVMWD Acquisition Facilities. EVMWD will defer the payment of any approved payment requests for the construction costs of the EVMWD Acquisition Facilities until there are sufficient CFD Proceeds available to pay the purchase price of the EVMWD Acquisition Facilities, at which time EVMWD will make the payments but only out of the CFD Proceeds made available to EVMWD for such purpose. If the CFD Proceeds are not sufficient or made available to finance all or any part of the purchase price of the EVMWD Acquisition Facilities, for whatever reason, EVMWD will not be responsible for paying the purchase price of the EVMWD Acquisition Facilities to the Developer. The Developer will be constructing such EVMWD Acquisition Facilities with the expectation that the purchase price for the EVMWD Acquisition Facilities will be paid from the CFD Proceeds at all times, if and to the extent the CFD proceeds are sufficient and available to pay the purchase price. The Developer’s conveyance of the EVMWD Acquisition Facilities to EVMWD pursuant to this Agreement prior to receipt of all or any part of the purchase price shall not be construed as a dedication or gift, or a waiver of the payment of all or any part of the purchase price for the EVMWD Acquisition Facilities. 4. Notwithstanding any language in this Agreement to the contrary, the Developer will pay the costs of the EVMWD Acquisition Facilities using its own funds; but with the expectation that the EVMWD Acquisition Facilities will be acquired by EVMWD using CFD Proceeds, if and to the extent the CFD proceeds are sufficient and available to pay the purchase price. e. EVMWD agrees to utilize or apply funds provided to it, as set forth herein, for the EVMWD Costs and/or EVMWD Acquisition Facilities. f. EVMWD expressly acknowledges that the Bonds are subject to Federal tax requirements applicable to the tax-exempt securities. EVMWD expressly confirms and warrants to the City that the EVMWD Facilities financed hereunder have not been previously financed with the proceeds of other tax-exempt securities or bonds. EVMWD agrees to promptly provide written notice to the City of any such financing of EVMWD Facilities financed hereunder until the issuance of the Bonds. Section 2.5 Responsibility for Debt Service or Special Taxes. EVMWD's obligations under this Agreement shall be limited to its obligations with respect to the design, construction, ownership, operation, and maintenance of the EVMWD Facilities to be funded by the EVMWD Costs; and EVMWD shall have no obligation, responsibility, or authority with respect to the issuance and sale of the Bonds (or the payment of the principal and interest thereon, or for the levy of the Special Taxes to provide for the payment of principal and interest thereon) and the CFD shall have the sole authority and responsibility for all such matters. The Parties hereto specifically agree that the liabilities of the CFD (including liabilities, if any, of the CFD and pursuant to the 02335.00392\44012035.2 Page 7 of 12 documents providing for the issuance of Bonds including the Bond Resolution) shall not be or become liabilities of EVMWD. Section 2.6 Administration of CFD. The City shall have the power and duty to provide for the administration of the CFD; and once it is formed, including employing and compensating all consultants and providing for the various other administration duties set forth in this Agreement. It is understood and agreed by the Parties hereto that EVMWD will not be considered a participant in the proceedings relative to formation of the CFD or the issuance of the Bonds, other than as a Party to this Agreement. ARTICLE III TERM AND TERMINATION Section 3.1 Effective Date. This Agreement shall become effective and of full force and effect as of the date ("Effective Date") that both of the following occur: (1) this Agreement is approved and executed by the last of EVMWD, Developer, and City to be confirmed upon execution of this Agreement by the authorized representatives of the Parties; and (2) the CFD has been formed, as evidenced by the recordation of a Notice of Special Tax Lien against the Property. Section 3.2 Termination. This Agreement shall terminate upon the earliest occurrence of the following events: (a) the dissolution of the CFD pursuant to Section 53338.5 of the Act; or (b) two (2) years after completion of the EVMWD Facilities. Notwithstanding the foregoing, this Agreement shall remain in full force and effect for as long as any Bonds are outstanding. If the City is unable to complete the sale of the Bonds prior to January 1, 2040, this Agreement shall thereafter automatically terminate and be of no further force or effect. ARTICLE IV ADDITIONAL GENERAL PROVISIONS Section 4.1 Recordkeeping: Inspection of Records. Each Party hereto agrees to keep and maintain full and accurate records of all amounts and investment earnings, if any, paid to EVMWD for the EVMWD Facilities as to the respective portions of the Property and amounts expended from the EVMWD Facilities Account. Each Party further agrees to make such records available to the other Party hereto during normal business hours upon reasonable prior notice. All such records shall be kept and maintained by the appropriate Party as provided by applicable law and their respective policies. Section 4.2 Partial Invalidity. If any part of this Agreement is held to be illegal or unenforceable by a court of competent jurisdiction, the remainder of this Agreement shall be given effect to the fullest extent reasonably possible. Section 4.3 Successors and Assigns. This Agreement shall be binding upon and inure to the benefit of the successors and assigns of the Parties hereto. This Agreement may not be assigned without the prior written consent of the other Parties hereto, and any such non-consented assignment shall be void. Such assignee shall (as a condition to taking an assignment of such rights) enter into an assignment and assumption agreement with the Parties in a form reasonably acceptable 02335.00392\44012035.2 Page 8 of 12 to the City, EVMWD, and Developer; whereby such rights assigned are specified and such assignee agrees, except as may be otherwise specifically provided therein, to assume the obligations of the Developer pursuant to this Agreement and to be bound thereby. This Agreement is for the sole benefit of the Parties (and their successors and assigns), and no other person or entity shall be deemed to be a beneficiary hereof or have an interest herein. Section 4.4 Indemnification. The City shall assume the defense of, indemnify, and save harmless EVMWD (its officers, employees, agents, and each and every one of them) from and against all actions, damages, claims, losses, or expenses of every type and description to which they may be subjected or put by reason of, or resulting from, any act or omission of the City with respect to this Agreement and the issuance of the Bonds. No provision of this Agreement shall in any way limit the extent of the City’s responsibility for payment of damages resulting from the operations of the City and its contractors; provided however that the City shall not be required to indemnify any person or entity as to damages resulting from negligence or willful misconduct of such person or entity (or their agents or employees). EVMWD shall assume the defense of, indemnify, and save harmless the City (its officers, employees, agents, and each and every one of them) from and against all actions, damages, claims, losses, or expenses of every type and description to which they may be subjected or put by reason of, or resulting from, any act or omission of EVMWD with respect to this Agreement; and the design, engineering, and construction of the EVMWD Facilities. No provision of this Agreement shall in any way limit the extent of EVMWD’s responsibility for payment of damages resulting from the operations of EVMWD and its contractors; provided however that EVMWD shall not be required to indemnify any person or entity as to damages resulting from negligence or willful misconduct of such person or entity or their agents or employees. The Developer shall assume the defense of, indemnify, and save harmless EVMWD and the City (each of their officers, employees, agents, and each and every one of them) from and against all actions, damages, claims, losses, or expenses of every type and description to which they may be subjected or put by reason of, or resulting from, any act or omission of the Developer with respect to this Agreement; and the design, engineering, and construction of the EVMWD Facilities. No provision of this Agreement shall in any way limit the extent of the Developer’s responsibility for payment of damages resulting from the operations and/or development of the Property and its contractors; provided however that the Developer shall not be required to indemnify any person or entity as to damages resulting from negligence or willful misconduct of such person or entity or their agents or employees. Section 4.5 Notice. Any notice, payment, or instrument required or permitted by this Agreement to be given or delivered to any Party or other person shall be deemed to have been received when personally delivered or upon deposit of the same in the United States Post Office registered or certified, postage prepaid, addressed as follows: City: City of Lake Elsinore 23873 Clinton Keith Road Lake Elsinore, CA 92595 Attention: Assistant City Manager/Public Works Director EVMWD: Elsinore Valley Municipal Water District 02335.00392\44012035.2 Page 9 of 12 31315 Chaney Street Lake Elsinore, CA 92530 Attention: Assistant General Manager – Business Services Developer: Tri Pointe Homes IE-SD, Inc. 1250 Corona Pointe Court, Suite 600 Corona, CA 92879 Attention: Denise Williams Each Party can change its address for delivery of notice by delivering written notice of such change or address to the other Parties within ten (10) calendar days prior to such change. Section 4.6 Captions. The captions to Sections used herein are for convenience purposes only and are not part of this Agreement. Section 4.7 Governing Law and Venue. This Agreement shall be governed by, and construed in accordance with, the laws of the State of California applicable to contracts made and performed in such State. In the event of any legal action to enforce or interpret this Agreement, the sole and exclusive venue shall be a court of competent jurisdiction located in the County of Riverside, California; and the Parties hereto agree to and do hereby submit to the jurisdiction of such court, notwithstanding Code of Civil Procedure Section 394. Furthermore, the Parties specifically agree to waive any and all rights to request that an action be transferred for trial to another county. Section 4.8 Entire Agreement. This Agreement contains the entire agreement between the Parties with respect to the matters provided for herein, and supersedes all prior agreements and negotiations between the Parties with respect to the subject matter of this Agreement. Section 4.9 Amendments. This Agreement may be amended or modified only in writing executed by the authorized representative(s) of each of the Parties hereto. Section 4.10 Waiver. The failure of any Party hereto to insist on compliance within any of the terms, covenants, or conditions of this Agreement by any other Party hereto shall not be deemed a waiver of such terms, covenants, or conditions of this Agreement by such other Party; nor shall any waiver constitute a relinquishment of any other right or power for all or any other times. Section 4.11 Cooperation and Execution of Documents. The Parties hereto agree to complete and execute any further or additional documents which may be necessary to complete or further the terms of this Agreement. Section 4.12 Attorneys' Fees. In the event of the bringing of any action or suit by any Party against another Party arising out of this Agreement, the Party in whose favor final judgment shall be entered shall be entitled to recover from the other Parties all costs and 02335.00392\44012035.2 Page 10 of 12 expenses of suit (including reasonable attorneys' fees). Section 4.13 No Third Party Beneficiaries. No person or entity other than the CFD when and if formed shall be deemed to be a third party beneficiary hereof; and nothing in this Agreement (either express or implied) is intended to confer upon any person or entity (other than EVMWD, City, CFD, and Developer and their respective successors and assigns) any rights, remedies, obligations, or liabilities under or by reason of this Agreement. Section 4.14 Exhibits. The following exhibits attached hereto are incorporated into this Agreement by reference. Exhibit Description “A” Property Description “B” Water and Sewer Facilities Descriptions “C” EVMWD Acquisition Facilities Description “D” Payment Request Form – Water/Sewer Facilities “E” Public Works Provisions Section 4.15 Signatories. The signatories hereto represent that they have been authorized to enter into this Agreement on behalf of the Party for whom they sign. Section 4.16 Execution in Counterparts. This Agreement may be executed in counterparts, each of which shall be deemed an original. IN WITNESS WHEREOF, the Parties hereto have executed this Agreement as of the day and year written alongside their signature below. EVMWD: ELSINORE VALLEY MUNICIPAL WATER DISTRICT By:____________________________________ Title:__________________________________ Date Signed: Approved by Governing Board: ____________, 2025 02335.00392\44012035.2 Page 11 of 12 DEVELOPER: TRI POINTE HOMES IE-SD, INC., a California corporation By: Name: Title: Date Signed: [Joint Community Facilities Agreement Signature Page] 02335.00392\44012035.2 Page 12 of 12 City: CITY OF LAKE ELSINORE By: Name: Date Signed: ATTEST: By: City Clerk APPROVED AS TO FORM: By: City Attorney [Joint Community Facilities Agreement Signature Page] 02335.00392\44012035.2 A-1 EXHIBIT "A" PROPERTY DESCRIPTION Real property in the County of Riverside, State of California, included within the assessor parcels with the following assessor’s parcel number (“APN”): 365-230-005 365-230-006 365-230-009 365-230-011 365-230-012 02335.00392\44012035.2 B-1 EXHIBIT "B" WATER AND SEWER FACILITIES DESCRIPTION 1. Water source, storage, and transmission facilities financed through EVMWD water connection and capacity fees and charges (including but not limited to water transmission lines, water reservoirs, and related and appurtenant facilities). Further description(s) and cost(s) of these facilities are on file with EVMWD and are incorporated herein by this reference. 2. Sewer treatment, transmission, and reclamation facilities financed through EVMWD sewer fees. Further description(s) and cost(s) of these facilities are on file with EVMWD and are incorporated herein by this reference. 02335.00392\44012035.2 C-1 EXHIBIT "C" EVMWD ACQUISITION FACILITIES DESCRIPTION Description of Acquisition Facilities: 1. Onsite Water and Sewer Improvements * *The facilities listed above are preliminary in nature. The final description, scope, cost, and location will be determined upon the preparation of final plans. 02335.00392\44012035.2 D-1 EXHIBIT “D” PAYMENT REQUEST FORM - WATER/SEWER FACILITIES Community Facilities District No. 2025-1 of the City of Lake Elsinore is hereby requested to pay from the EVMWD Facilities Fund to the person, corporation, or other entity designated below as Payee the sum set forth below such designation (in payment of the water/sewer Project Costs described below). The amount shown below is due and payable under a purchase order, contract, or other authorization with respect to the water/sewer Project Costs described below; and has not formed the basis of any prior request for payment. Payee: Address: Amount: $ Project Costs Description: (Include identification of lots or APNs where request is made for fees) REQUESTING PARTY (check box) [_] ELSINORE VALLEY MUNICIPAL WATER DISTRICT [_] (Name of requesting party - please print) Signature: ___________________________ Name: ______________________________ Title: _______________________________ Date: _______________________________ 02335.00392\44012035.2 E-1 EXHIBIT “E” PUBLIC WORKS PROVISIONS In order to ensure that the EVMWD Acquisition Facilities will be constructed as if it had been constructed under the direction and supervision (or under the authority of) EVMWD so that they may be acquired pursuant to California Government Code Section 53313.5 or so that the value or cost (whichever is less) of portions thereof constituting work in-kind may be reimbursed pursuant to California Government Code Section 53314.9 for the EVMWD Acquisition Facilities, the Developer shall comply with all of the following requirements or shall cause such requirements to be complied with: a. The Developer shall solicit and receive at least three (3) independent bids; provided however the Developer may proceed with fewer than three (3) bids if three (3) bids were not reasonably available at the time of the bid. b. Bids shall be submitted to the Developer either via hard copy or email. c. The contract for the construction of the EVMWD Acquisition Facilities shall be awarded to the responsible bidder submitting the lowest responsive bid for the construction of the EVMWD Acquisition Facilities; or if the Developer elects to perform the work pursuant to Section 53329.5 of the Act, the Developer shall perform the work at the prices specified in the bid of the lowest responsible bidder. If EVMWD reasonably disapproves any such contractor, the Developer will select the next lowest responsible bidder from the competitive bids received who is acceptable to the Developer and EVMWD. d. The Developer shall require, and the specifications and bid and contract documents shall require, all contractors engaged to perform work on the EVMWD Acquisition Facilities to pay prevailing wages and to otherwise comply with applicable provisions of the California Labor Code. e. The Developer and all such contractors shall comply with such other requirements relating to the construction of the EVMWD Acquisition Facilities as EVMWD may impose by written notification delivered to the Developer and each such contractor to the extent required as a result of changes in applicable State or Federal laws, or the ordinances and policies of EVMWD. f. The Developer shall provide proof to EVMWD, at such intervals and in such form as EVMWD may require, that the foregoing requirements have been satisfied as to all of the EVMWD Acquisition Facilities. LOSTRDCANYON H ILLSRD^_ORANGE STCANYONLAKEDRNNEWPORT RDRAILRO AD CANYON RDGRAYFO XDR CANYON HILLSR DSUMMERHILLDR CANYON DR HOLTW AY LOSTRDGARBANI RD CRAIG AVENORTH L OOPRD§¨¦15 CFD NO. 2025-1(CANYON HILLS HEIGHTS) PROJECT MAP