HomeMy WebLinkAboutRESOLUTIONS - 06072022 - 2022/123 TENTATIVE ANNUAL REPORT
FISCAL YEAR 2022-23
CONTRA COSTA COUNTY SERVICE AREA M-30
(Alamo Springs)
June 7, 2022
Board of Supervisors
John Gioia, District 1
Candace Andersen, District 2
Diane Burgis, District 3
Karen Mitchoff, District 4
Federal Glover, District 5
Prepared by
Contra Costa County
Public Works Department
CSA M-30 Alamo Springs Tentative Annual Report
Fiscal Year 2022-2023
- 1 -
BACKGROUND INFORMATION
In August 1989, the Town of Danville (“Town”) and the County of Contra Costa (“County”)
entered into a Memorandum of Agreement to undertake a joint-jurisdiction General Plan and
project review for the Alamo Springs Project (“Project”), which is located north of Interstate 680
off Alamo Springs Drive. The project originally provided for the development of 53 single-
family homes, of which 11 were to be located within the Town of Danville and 42 were to remain
in the unincorporated portion of Contra Costa County.
After certification of an Environmental Impact Report (EIR) for the Project, the Board of
Supervisors on December 8, and 15, 1992, approved the Project. The unincorporated area of the
Project was simultaneously rezoned to a planned unit development. On January 23, 1996, the
Town and County entered into a new Memorandum of Agreement, superseding the August 1989
Memorandum of Agreement, to establish procedures for joint review and approval of the project.
During the planning process, it was decided that the Town would provide extended services in
the form of police, public street maintenance, park and roadside landscape maintenance to the
homes in the unincorporated area. Public Street lighting would be provided by Contra Costa
County. It was decided that a benefit assessment or service charge collected on the property tax
bills via a County Service Area (CSA) was the best funding mechanism to pay for the
increased services.
On September 3, 1997, Danville Town Council adopted Resolution No. 124-97, requesting Contra
Costa County Local Agency Formation Commission (“LAFCO”) approve formation of County
Service Area (CSA) M-30. On November 17, 1997, LAFCO approved formation of CSA M-30.
On May 5, 1998, the Board of Supervisors conducted a public hearing and subsequently approved
Resolution 1998/235, which authorized the annual levy of service charges on the parcels located
within CSA M-30 to fund extended public services.
The services provided by CSA M-30 are:
1. Police Services. All police services provided to residents by Town police, including
without limitation, community services, crime prevention, investigation, patrol, and traffic
enforcement.
2. Park and Roadside Landscape Services. All park and roadside landscape services
provided to residents including without limitation, maintenance of parks and other public
facilities, such as the Danville Library and Community Center, and maintenance of all
roadside and median landscaping.
3. Public Street Maintenance. All public street maintenance, including without limitation,
repair and replacement of asphalt on public streets, crack sealing, and other maintenance
measures to protect and prolong the life of the public streets, repair and replacement of
street signs, stop signs, etc.
4. Street Lighting. The operation, maintenance and servicing of public streetlights and
appurtenant facilities as required to provide safe lighting along public streets. Maintenance
is provided by Contra Costa County.
There has not been any impact to the operations of CSA M-30 due to COVID-19.
CSA M-30 Alamo Springs Tentative Annual Report
Fiscal Year 2022-2023
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CURRENT ANNUAL ADMINISTRATION
Pursuant to County Ordinance Section 1012-2.6, former County Service Area Law (California
Government Code Section 25210.77a), and current County Service Area Law (California
Government Code Section 24210.3, subd. (d)), the Tentative Annual Report has been filed with the
Clerk of the Board of Supervisors, public notice has been completed as required, and the Board
conducted a Public Hearing and then made a determination on each estimated service charge in
the tentative report. The Board of Supervisors will review the Tentative Annual Report in
accordance with Resolution No. 2022/123, on June 7, 2022, and conduct a Public Hearing in
connection with the proceedings for CSA M-30.
Upon adoption of the Final Annual Report by the Board of Supervisors, the charges contained
herein will be collected on the property tax roll of Contra Costa County in the same manner, by
the same persons, at the same time as, and together with the County's property taxes.
Legal Authority
As required by County Ordinance Section 1012-2.6, former County Service Area Law (California
Government Code Section 25210.77a), and current County Service Area Law (California
Government Code Section 24210.3, subd. (d)), the Tentative Annual Report includes the following
minimum information as shown in the Service Charge Roll:
1. A description of each parcel of real property receiving the miscellaneous extended
service;
2. The basic service charge;
3. The estimated amount of the service charge for each parcel for such year; and
4. A parcel list identifying each parcel receiving services that allows parcel owners to find
their property on the list and determine the proposed charge.
This annual report also includes an estimate of annual costs and the method of apportionment as
additional information to allow the reader to better understand what services are being paid for,
what is the total annual cost for the services provided, and how the cost of services is spread to
each individual parcel.
CSA M-30 Alamo Springs Tentative Annual Report
Fiscal Year 2022-2023
- 3 -
ESTIMATE OF ANNUAL COST
The Fiscal Year 2021-2022 projected and Fiscal Year 2022-2023 proposed revenues and
expenditures are shown below. A special fund has been set up for the collection of revenues and
coding of expenditures for CSA M-30. Incidental expenses including administration,
engineering fees, legal fees, and all other costs associated with the extended services may also be
included.
When CSA M-30 was formed, a financial analysis was performed to provide the framework for
an operating budget for the proposed services. This analysis was based on the estimated
expenses for each service component (police, parks, roadside landscape, street maintenance, and
street lighting). Revenues collected from the benefit assessment or service charge shall be used
only for the expenditures represented in this report. Any balance remaining on July 1 at the end of
the fiscal year must be carried over to the next fiscal year.
CSA M-30 Alamo Springs-Danville FY 2021-22 FY 2022-23
Fund 249900 Org 7499 Est YE Total B udget
Fund Balance as of June 30: $ 67,093.08 $ 89,584.64
Revenue
Taxes and Assessments 57,320.00$ 61,502.40$
TOTAL CURRENT REVENUE 124,413.08$ 151,087.04$
Expenditures
Publications & Legal Notices -$ (200.00)$
Professional/Specialized Svcs (Non-County)(900.00)$ (3,000.00)$
Professional/Specialized Svcs (Non-County)(32,693.20)$ (35,000.00)$
Taxes & Assessments (284.00)$ (300.00)$
Transfer CSA M-30 to CSA L-100 (388.44)$ (400.00)$
Reimbursements - Gov/Gov (County Staff)(562.80)$ (1,000.00)$
TOTAL CURRENT EXPENDITURES (34,828.44)$ (39,900.00)$
Capital Improvement Projects and Reserves
Capital Improvements (72,170.42)$ (91,237.04)$
Operating Reserves (up to 50% of Expenditures)(17,414.22)$ (19,950.00)$
TOTAL Capital Improvement Projects and Reserves (89,584.64)$ (111,187.04)$
AVAILABLE SURPLUS FOR ENSUING YEAR -$ -$
(*) The shown Projected Fund Balance as of June 30, 2022 assumes that Operating and Future Maintenance/Capital
Improvement Reserves will not be used in FY 2021-22.
CSA M-30 Alamo Springs Tentative Annual Report
Fiscal Year 2022-2023
- 4 -
BOUNDARY MAP
The general boundaries of the CSA are shown herein. The lines and dimensions of each parcel
within the CSA are those lines and dimensions shown on the maps of the Contra Costa County
Assessor for the year in which this report was prepared and are incorporated by reference herein
and made part of this report.
A copy of the Boundary Map is shown on the following page.
Contra Costa County Service Area (CSA) M-30(Alamo Springs)Boundary Map
HIGH EAGLE RD¯
380 0 380 760190
FeetALAMOSPRINGSDRLegend
CSA M-30 Boundary
Parcel Lines
Parcels within CSA M-30
KI
M
B
E
R
L
E
Y
PL
ALAMO SPRINGS DR
COR RIEPL
CSA M-30 Alamo Springs Tentative Annual Report
Fiscal Year 2022-2023
- 6 -
METHOD OF APPORTIONMENT
Special vs. General Benefit
On November 5, 1996, California voters approved Proposition 218 entitled "Right to Vote On
Taxes Act" which added Articles XIIIC and XIIID to the California Constitution. While its title
refers only to taxes, Proposition 218 establishes new procedural requirements for fees, charges
and benefit assessments.
Proposition 218 procedures stipulate that even if charges or benefit assessments are initially
exempt from Proposition 218, future increases in the charges or benefit assessments must comply
with the provisions of Proposition 218. However, if future increases in the charge or benefit
assessment were anticipated in the charge or benefit assessment formula when approved by
property owners (e.g., consumer price index increases or a predetermined cap) then the future
increase in the charge or benefit assessment would be in compliance with the intent and provisions
of Proposition 218.
Proposition 218 provides that “only special benefits are assessable” and defines a special benefit
as a particular and distinct benefit conferred on real property and not a general benefit received by
the public at large. The extended public services provided within CSA M-30 are deemed a special
benefit and only serve the parcels located within the boundaries of the District. Without the
services, the homes located in the unincorporated area would receive standard County police
services, limited park and roadside landscape services, limited public street maintenance, and no
County public street lighting. Standard County police services are characterized by 1.1 officers
per 1,000 residents, and traffic enforcement would be provided by the California Highway Patrol
on an as requested basis. Therefore, the services in CSA M-30 are 100% special benefit to the
parcels within the CSA.
Methodology
The total operation and maintenance costs for the extended public services are apportioned in
accordance with the methodology that is consistent with standard practices.
Since the service charge is levied on the owners of properties as shown on the tax rolls, the final
charges must be assigned by Assessor's Parcel Number. The parcels of the Project that make up
CSA M-30 are all designated for residential use. The projects Covenants, Conditions and
Restrictions (CC&R’s) require that most parcels be developed with a main residential unit of at
least 3,500 square feet. While the parcel sizes vary, they all have substantially the same size
building pads. It is anticipated that homes built on these lots will be similar in size and that the
size of families who live in these homes will be similar. For these reasons, the need for, and the
use of each of the services (miscellaneous police, park and roadside landscaping maintenance,
public street maintenance and County public street lighting) will be substantially the same for each
parcel. Therefore, the same service charge will be levied on each developed parcel within CSA
M-30. In order for a parcel to be classified as developed, a building permit must be issued prior
to April 30.
CSA M-30 Alamo Springs Tentative Annual Report
Fiscal Year 2022-2023
- 7 -
The methodology for calculating the service charge per parcel for each of the services is similar. In
Fiscal Year 1997-98 the service charge per parcel was set at $467.13 per parcel. To determine the
cost per parcel, the total budget for providing service to the current service area was divided
by the total number of parcels or units within the current service area. Please refer to Contra
Costa County Resolution 1998-235 for a detailed report that includes the initial calculation of this
service charge.
The maximum service charge may be adjusted annually to reflect the prior year’s change in the
Consumer Price Index (CPI) for All Urban Consumers for San Francisco-Oakland-San Jose plus
two percent (2%). The base CPI index used in annual calculations began with April 1997 (159.6).
However, starting in Fiscal Year 2010-2011, the annual CPI was changed to February for
administrative purposes and the annual change in the February CPI shall be used in each subsequent
year. Any change in the rate per developed parcel, which is the result of the change in the CPI
shall not be deemed an increase in the service charge subject to the requirements of Proposition
218.
Rate
For Fiscal Year 2021-2022 the allowed maximum rate was $1,433.00 per developed parcel. The
Fiscal Year 2022-2023 rate has been calculated as follows:
$1,433.00 per developed parcel in Fiscal Year 2021-2022
+5.19% CPI increase for FY 2022-2023 = $1,507.42
+2.00% increase for FY 2022-2023 = $1,537.57.
In Fiscal Year 2022-2023, it is recommended, based upon projected expenditures, that the
maximum rate of $1,537.57 be collected. It is estimated $61,502.40 in revenue will be needed to
provide the services referenced above in Fiscal Year 2022-2023. There are 40 parcels that have
had a building permit issued. If you divide $61,502.40 by 40 homes, the service charge per
parcel is $1,537.57. The charge per parcel may vary slightly due to rounding adjustments.
CSA M-30 Alamo Springs Tentative Annual Report
Fiscal Year 2022-2023
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SERVICE CHARGE ROLL
A list of those parcels to be charged for Fiscal Year 2022-2023, including a description of
each parcel to be charged is shown on the following page.
SERVICE CHARGE ROLL
FISCAL YEAR 2022-2023
CSA M-30 Alamo Springs Tentative Annual Report
Fiscal Year 2022-2023
Assessor
Parcel
Number Property Address
Added
to Roll
Lot
Number
FY 2022-23
Amount
197-050-029 $1,537.56333 CORRIE PL2008 38
197-440-005 $1,537.5632 KIMBERLY PL2000 17
197-440-006 $1,537.5630 KIMBERLY PL2002 18
197-440-007 $1,537.5628 KIMBERLEY PL2004 19
197-440-008 $1,537.5626 KIMBERLY PL2004 20
197-440-009 $1,537.5624 KIMBERLY PL2001 21
197-440-010 $1,537.5622 KIMBERLY PL2001 22
197-440-011 $1,537.56120 ALAMO SPRINGS2002 23
197-440-012 $1,537.56122 ALAMO SPRINGS2013 24
197-440-013 $1,537.56124 ALAMO SPRINGS2013 25
197-440-014 $1,537.56115 ALAMO SPRINGS2014 26
197-440-015 $1,537.56117 ALAMO SPRINGS2013 27
197-440-016 $1,537.56119 ALAMO SPRINGS2013 28
197-440-017 $1,537.56121 ALAMO SPRINGS2015 29
197-440-018 $1,537.56123 ALAMO SPRINGS2013 30
197-440-019 $1,537.56125 ALAMO SPRINGS2014 31
197-450-003 $1,537.5633 KIMBERLEY PL2001 16
197-450-004 $1,537.56131 ALAMO SPRINGS2006 32
197-450-005 $1,537.56133 ALAMO SPRINGS2013 33
197-450-006 $1,537.56135 ALAMO SPRINGS2002 34
197-450-007 $1,537.56330 CORRIE PL2016 35
197-450-008 $1,537.56331 CORRIE PL2014 36
197-450-009 $1,537.56332 CORRIE PL2014 37
197-450-010 $1,537.56334 CORRIE PL2001 39
197-450-011 $1,537.56335 CORRIE PL2000 40
197-450-012 $1,537.56336 CORRIE PL2001 41
197-450-013 $1,537.56337 CORRIE PL2008 42
197-450-014 $1,537.56338 CORRIE PL2001 43
197-450-015 $1,537.56339 CORRIE PL2002 44
197-450-016 $1,537.56340 CORRIE PL2001 45
197-460-008 $1,537.5625 KIMBERLY PL2003 12
197-460-009 $1,537.5627 KIMBERLY PL2003 13
197-460-010 $1,537.56141 ALAMO SPRINGS2001 46
197-460-011 $1,537.56143 ALAMO SPRINGS2015 47
197-460-012 $1,537.56147 ALAMO SPRINGS2001 48
197-460-013 $1,537.56149 ALAMO SPRINGS2001 49
197-460-014 $1,537.56151 ALAMO SPRINGS2014 50
197-460-015 $1,537.56152 ALAMO SPRINGS2001 51
197-460-016 $1,537.56150 ALAMO SPRINGS2006 52
197-460-017 $1,537.56148 ALAMO SPRINGS2001 53
$61,502.40 40 Total Revenue: Parcels
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