HomeMy WebLinkAboutMINUTES - 06032014 - D.6RECOMMENDATION(S):
1. RECEIVE staff report on the Fiscal Year 2014-2015 Tentative Annual Report on assessment charges in County
Service Area (CSA) M-30, a copy of which is attached.
2. OPEN the public hearing on the Tentative Annual Report; RECEIVE and CONSIDER all written and oral
objections or protests to the Tentative Annual Report; and CLOSE the public hearing.
3. CONSIDER whether to adopt, revise, change, reduce, increase, or modify any estimated assessment charge set
forth in the Tentative Annual Report.
4. APPROVE the estimated assessment charges set forth in the Tentative Annual Report.
5. ADOPT Resolution No. 2014/175, confirming the Tentative Annual Report and assessing the charges set forth in
the report.
6. DIRECT the Public Works Director or her designee to prepare a Fiscal Year 2014-2015 Final Annual Report for
CSA M-30 that conforms to the County’s official assessment roll for Fiscal Year 2014-2015. (County Service Area
M-30 Funds) (District II) Project No. 7499-6X5491.
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
Action of Board On: 06/03/2014 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYE:John Gioia, District I Supervisor
Candace Andersen, District II
Supervisor
Mary N. Piepho, District III
Supervisor
Karen Mitchoff, District IV
Supervisor
Federal D. Glover, District V
Supervisor
Contact: Susan Cohen,
925-313-2160
I hereby certify that this is a true and correct copy of an action taken and entered on the minutes of the
Board of Supervisors on the date shown.
ATTESTED: June 3, 2014
David Twa, County Administrator and Clerk of the Board of Supervisors
By: June McHuen, Deputy
cc: L. Strobel, CAO, R. Campbel, Auditor-Controller, S. Anderson, County Counsel, G. Kramer, Assessor's Office, J. Francisco, Franciso & Associates, W.
Lai, PWD, Engineering Services, J. Duffy, PWD Special Districts
D. 6
To:Board of Supervisors
From:Julia R. Bueren, Public Works Director/Chief Engineer
Date:June 3, 2014
Contra
Costa
County
Subject:HEARING on the Fiscal Year 2014-2015 Tentative Annual Report for County Service Area M-30; ADOPT
Resolution Confirming Report and Assessing Charges
FISCAL IMPACT:
The levy of the annual assessment charges in CSA M-30 will provide revenues for police services, park and
roadside landscape maintenance, public street maintenance and street lighting services in CSA M-30.
BACKGROUND:
As directed by Article 1012-2.602 of the Contra Costa County Ordinance Code, the Public Works Director
prepared a Fiscal Year 2014-2015 Tentative Annual Report on assessment charges in CSA M-30 and filed it with
the Clerk of the Board of Supervisors. CSA M-30 provides police services, park and roadside landscape
maintenance, public street maintenance and street lighting services. The Tentative Annual Report contains a
description of each parcel of real property receiving services, the basic assessment charge for CSA M-30 and the
estimated amount of the assessment charge for each parcel for the fiscal year.
Upon the filing of the Tentative Annual Report, the Clerk of the Board of Supervisors fixed a time, date and place
for a Board hearing on the Tentative Annual Report and for filing objections or protests thereto, and published a
notice of the hearing as provided in Government Code section 6066.
Following the public hearing, the Board may adopt, revise, change, reduce, increase or modify any estimated
assessment charge, and shall make its determination upon each estimated assessment charge as described in the
Tentative Annual Report. The assessment charges in the Tentative Annual Report were computed and apportioned
according to a formula that fairly distributes the assessment charge among all subject parcels in proportion to the
estimated benefits they will receive from the services provided. Staff recommends approval of the assessment
charges in the Tentative Annual Report without modification.
The assessment charges in the Tentative Annual Report are higher than the charges levied in Fiscal Year
2013-2014 because they incorporate an automatic adjustment approved by the parcel owners in CSA M-30 in
1997. The adjustment provision allowed for an increase each year based upon the All Urban Consumer Price
Index for San Francisco-Oakland-San Jose plus two percent (2%). The Board approved this provision on May 5,
1998.
Adoption of Resolution 2014/175 confirms the Tentative Annual Report and assesses the charges set forth therein,
but does not levy the charges. The levy of the assessment charges occurs after the preparation of a Final Annual
Report that conforms to the official assessment roll for Fiscal Year 2014-2015. The official assessment roll will
be issued by the County Assessor on or about July 1, 2014.
CONSEQUENCE OF NEGATIVE ACTION:
If the Fiscal Year 2014-2015 Tentative Annual Report for CSA M-30 is not confirmed, either as filed or as
modified, the assessment charges set forth in the Tentative Annual Report may not be levied for Fiscal Year
2014-2015. Therefore, the District would be unable to provide police services, park and roadside landscape
maintenance, public street maintenance and street lighting services and an alternate source of funding would have
to be identified.
CHILDREN'S IMPACT STATEMENT:
Not applicable.
CLERK'S ADDENDUM
CLOSED the public hearing; APPROVED the estimated assessment charges set forth in the Tentative Annual
Report; ADOPTED Resolution No. 2014/175, confirming the Tentative Annual Report and assessing the
charges set forth in the report; DIRECTED the Public Works Director or her designee to prepare a Fiscal Year
2014-2015 Final Annual Report for CSA M-30 that conforms to the County’s official assessment roll for Fiscal
Year 2014-2015.
ATTACHMENTS
Resolution No. 2014/175
Annual Report
TENTATIVE ANNUAL REPORT
FISCAL YEAR 2014-2015
CONTRA COSTA COUNTY SERVICE AREA M-30
(Alamo Springs)
June 3, 2014
Board of Supervisors
John Gioia, District 1
Candace Andersen, District 2
Mary Piepho, 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 2014-2015
G:\spdist\Board Orders\2014\6-3-14\CSAs\M-30\Annual Report\CSAM-30_14-15AR.docx
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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 of Alamo Springs Drive. The project provides for the development of 53 single family
homes, of which 11 are located within the Town of Danville and 42 remain in the unincorporated
portion of Contra Costa County. A map of the general location of this development is shown
below:
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
CSA M-30 Alamo Springs Tentative Annual Report
Fiscal Year 2014-2015
G:\spdist\Board Orders\2014\6-3-14\CSAs\M-30\Annual Report\CSAM-30_14-15AR.docx
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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 was the best funding mechanism to pay for the increased
services.
The services provided by CSA M-30 are:
1. Police Services. All of the police services provided to Town residents by Town police,
including without limitation, community services, crime prevention, investigation, patrol,
and traffic enforcement.
2. Park and Roadside Landscape Service. All of the park and roadside landscape
services provided to Town 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 of the 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 street lights
and appurtenant facilities as required to provide safe lighting along public streets.
This maintenance is provided by Contra Costa County.
On September 3, 1997, the Danville Town Council adopted Resolution No. 124-97, requesting
that the Contra Costa County Local Agency Formation Commission (“LAFCO”) approve
formation of County Service Area (CSA) M-30. On November 17, 1997, LAFCO approved the
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 assessments on the parcels located
within CSA M-30 to fund extended public services.
CSA M-30 Alamo Springs Tentative Annual Report
Fiscal Year 2014-2015
G:\spdist\Board Orders\2014\6-3-14\CSAs\M-30\Annual Report\CSAM-30_14-15AR.docx
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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 will conduct a Public Hearing and then make a determination on each estimated service
charge in the tentative report. Contra Costa Board of Supervisors will review the Tentative
Annual Report in accordance with Resolution No. 2014/***, on June 3, 2014, 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 a 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 the following 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 are spread to each individual parcel. Those are:
1. Estimate of Annual Cost; and
2. Method of Apportionment.
CSA M-30 Alamo Springs Tentative Annual Report
Fiscal Year 2014-2015
G:\spdist\Board Orders\2014\6-3-14\CSAs\M-30\Annual Report\CSAM-30_14-15AR.docx
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ESTIMATE OF ANNUAL COST
The Fiscal Year 2013-14 projected and Fiscal Year 2014-15 proposed revenues and expenditures
are shown in below. A special fund has been set up for the collection of revenues and
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 was based on the estimated expenses for
each service component (police, parks and 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 Tentative Annual Report
Fiscal Year 2014-2015
G:\spdist\Board Orders\2014\6-3-14\CSAs\M-30\Annual Report\CSAM-30_14-15AR.docx
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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.
These new 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 the increase in the charge or benefit assessment
were anticipated in the charge or benefit assessment formula (e.g., consumer price index
increase or a predetermined cap) then the 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 42 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 42 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 42 parcels of the Project that make
up CSA M-30 are all designated for residential use. The projects 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.
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 total service area was
divided by the total number of parcels or units within the current service area. Please refer to
CSA M-30 Alamo Springs Tentative Annual Report
Fiscal Year 2014-2015
G:\spdist\Board Orders\2014\6-3-14\CSAs\M-30\Annual Report\CSAM-30_14-15AR.docx
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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 to be used for future calculations is April 1997 (159.6).
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 2014-15 the allowed maximum rate is $1,018.94 per developed parcel. This rate
has been calculated as follows:
$975.10 per developed parcel in Fiscal Year 2013-14
+2.45% CPI increase for FY 2014-15 = $998.96
+2.00% increase for FY 2014-15 = $1,018.94
In Fiscal Year 2014-15, it is recommended based upon projected expenditures, that the
maximum rate of $1,018.94 be collected. It is estimated $37,700.78 in revenue will be needed to
provide the services referenced above in Fiscal Year 2014-15. There are 37 parcels that have
had a building permit issued. If you divide $37,700.78 by 37 homes, the service charge per
parcel is $1,018.94.
CSA M-30 Alamo Springs Tentative Annual Report
Fiscal Year 2014-2015
G:\spdist\Board Orders\2014\6-3-14\CSAs\M-30\Annual Report\CSAM-30_14-15AR.docx
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SERVICE CHARGE ROLL
A list, which shows a listing of those parcels to be charged for Fiscal Year 2014-15, including a
description of each parcel to be charged.