HomeMy WebLinkAboutMINUTES - 03102015 - C.77RECOMMENDATION(S):
ACCEPT the Fiscal Year 2014-2015 Community Facilities District Tax Administration Report on County of Contra
Costa Community Facilities District No. 2007-1 (Stormwater Management Facilities), as required by Sections
50075.3 and 53411 of the California Government Code, Countywide. (100% Community Facilities District No.
2007-1 Funds)
FISCAL IMPACT:
This report relates to Special Taxes approved by voters and payment for authorized services by said Special Taxes.
Community Facilities District (CFD) No. 2007-1 funds its own administration, including preparation of Annual CFD
Tax Administration Reports.
BACKGROUND:
August 14, 2007, the County of Contra Costa Board of Supervisors established CFD No. 2007-1. In a landowner
election held the same day, the sole owner of property within the CFD voted to authorize the levy of a Mello-Roos
special tax on property within CFD No. 2007-1. At CFD formation, the CFD boundary included two parcels in the
Bay Point area of Contra Costa County (County). The future potential annexation area of CFD No. 2007-1 includes
all parcels in the unincorporated area of the County that will be developed or redeveloped. In Fiscal Year 2013-2014,
an additional two development projects had completed annexation into CFD No. 2007-1 for a total of 15 properties
APPROVE OTHER
RECOMMENDATION OF CNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
Action of Board On: 03/10/2015 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
ABSENT:Federal D. Glover, District V
Supervisor
Contact: John Steere (925) 313-2281
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: March 10, 2015
David Twa, County Administrator and Clerk of the Board of Supervisors
By: June McHuen, Deputy
cc: S. Kowalewski, Deputy Public Works Director, M. Carlson, Flood Control, W. Quever, Finance, S. Cohen, Special Districts, C. Sellgren, Flood Control, J. Steere, Flood
Control, C. Windham, Flood Control
C. 77
To:Board of Supervisors
From:Julia R. Bueren, Public Works Director/Chief Engineer
Date:March 10, 2015
Contra
Costa
County
Subject:Fiscal Year 2014-2015 Tax Administration Report for Community Facilities District No. 2007-1. Project No.
7517-6W7249
BACKGROUND: (CONT'D)
that are now a part of this CFD. It is anticipated that subsequent development projects within the unincorporated
areas of the County will continue to annex into CFD No. 2007-1.
The purpose of the CFD is to generate special tax revenue to fund specified stormwater management facilities
services provided by the County to the property owners within CFD 2007-1. The County began to provide
authorized CFD services during Fiscal Year 2009-2010.
California Government Code Sections 50075.3 and 53411 require that specified information be provided to the
Board of Supervisors on an annual basis. The reporting requirements include information on Mello-Roos CFD
Special Taxes collected and the status of any project required or authorized to be funded by the special taxes. The
attached CFD Tax Administration Report fulfills the requirement of the Government Code. Information provided
in the CFD Tax Administration Report in compliance with regulatory reporting requirements is summarized
below:
Section 50075.3
Item (a): Identify amount of special taxes that have been collected and expended.
Response to Item (a): The fiscal year 2014-2015 special tax levy was $13,545.28. $7,903.07 has been collected,
leaving $5,642.21 unpaid. Those unpaid amounts are due on April 10, 2015. The total levy has been used to pay
Authorized Tier 1 Services as well as administrative costs for the CFD.
Item (b): Identify the status of any project required or authorized to be funded by the special taxes.
Response to Item (b): The services authorized to be funded from special taxes include stormwater facilities
management services that are further described in Section VI of the CFD Tax Administration Report. These
services are ongoing.
Section 53411
Item (a): Identify the amount of bonds that have been collected and expended.
Item (b): Identify the status of any projects required or authorized to be funded from bond proceeds.
Response to Items (a) and (b): Section 53411 is not applicable to CFD No. 2007-1, which did not authorize the
sale of any bonds or any projects to be funded from bond proceeds.
CONSEQUENCE OF NEGATIVE ACTION:
The County may be out of compliance with California Government Code Sections 50075.3 and 53411.
CHILDREN'S IMPACT STATEMENT:
Not applicable.
ATTACHMENTS
CFD Tax Administration Report FY 2014-15
COUNTY OF CONTRA COSTA
COMMUNITY FACILITIES DISTRICT NO. 2007-1
(STORMWATER MANAGEMENT FACILITIES)
CFD TAX ADMINISTRATION REPORT
FISCAL YEAR 2014-15
December 17, 2014
Community Facilities District No. 2007-1
CFD Tax Administration Report
TABLE OF CONTENTS
Section Page
Executive Summary ............................................................................................................. i
I. Introduction ..........................................................................................................................1
II. Purpose of Report ................................................................................................................2
III. Special Tax Requirement .....................................................................................................3
IV. Special Tax Levy .................................................................................................................4
V. Development Status .............................................................................................................8
VI. Authorized Services .............................................................................................................9
VII. Delinquencies .....................................................................................................................11
VIII. Senate Bill 165 Reporting Requirements ...........................................................................12
Appendix A – Summary of Fiscal Year 2014-15 Special Tax Levy
Appendix B – Fiscal Year 2014-15 Special Tax Levy for Individual Assessor’s Parcels
Appendix C – Rate and Method of Apportionment of Special Tax
Appendix D – Boundary Map of Community Facilities District No. 2007-1
Appendix E – Assessor’s Parcel Maps for Fiscal Year 2014-15
County of Contra Costa i Fiscal Year 2014-15
CFD No. 2007-1 CFD Tax Administration Report
EXECUTIVE SUMMARY
The following summary provides a brief overview of the main points from this report regarding
the County of Contra Costa Community Facilities District No. 2007-1 (Stormwater Management
Facilities) (“CFD No. 2007-1” or the “CFD”):
Fiscal Year 2014-15 Special Tax Levy
Number of Taxed Parcels Total Special Tax Levy
41 $13,545
For further detail regarding the special tax levy, or special tax rates, please refer to Section IV of
this report.
Development Status for Fiscal Year 2014-15
Type of Property Parcels
Agricultural Property 1 parcel
Single Family Property 33 parcels
Multi-Family Property 0 parcels
Other Property 7 parcels
For more information regarding the status of development in CFD No. 2007-1, please see
Section V of this report.
Delinquency Summary
Delinquent Amount for
FY 2013-14
(as of October 14, 2014)
Total Levy for
FY 2013-14
Delinquency
Rate
$0 $13,402 0.00%
For additional delinquency information, please see Section VII of this report.
County of Contra Costa 1 Fiscal Year 2014-15
CFD No. 2007-1 CFD Tax Administration Report
I. INTRODUCTION
Community Facilities District No. 2007-1
On August 14, 2007, the County of Contra Costa (the “County”) Board of Supervisors
established CFD No. 2007-1. In a landowner election held on the same day, the sole owner of
property within the CFD voted to authorize the levy of a Mello-Roos special tax on property
within CFD No. 2007-1. Special tax revenue will fund stormwater management facilities
services for the property owners of CFD No. 2007-1 as well as for property owners of territories
to be annexed to the CFD in the future.
At CFD formation, the CFD boundary included only two parcels located in the north-central part
of the County. The future annexation area of CFD No. 2007-1 includes all parcels in the
unincorporated portion of the County. It is anticipated that new development in the
unincorporated areas of the County will annex into CFD No. 2007-1.
The Mello-Roos Community Facilities Act of 1982
The California State Legislature (the “Legislature”) approved the Mello-Roos Community
Facilities Act of 1982 that provides for the levy of a special tax within a defined geographic area
(i.e., a community facilities district), if such a levy is approved by two-thirds of the qualified
electors in the area. Community facilities districts can generate funding for a broad range of
facilities and eligible services. These services include police protection services, fire protection
and suppression services, library services, recreation program services, maintenance of parks,
parkways and open space, flood and storm protection services, and road maintenance and street
lighting services. Special taxes can be allocated to property in any reasonable manner other than
on an ad valorem basis.
County of Contra Costa 2 Fiscal Year 2014-15
CFD No. 2007-1 CFD Tax Administration Report
II. PURPOSE OF REPORT
This CFD Tax Administration Report (the “Report”) presents findings from research and
financial analysis performed by Goodwin Consulting Group, Inc. to determine the fiscal year
2014-15 special tax levy for CFD No. 2007-1. The Report is intended to provide information to
interested parties regarding the current financial obligations of the CFD and special taxes levied
in fiscal year 2014-15. In addition, the Report provides all of the information that must be filed
with the County Board of Supervisors pursuant to the requirements of Senate Bill 165.
The remainder of the Report is organized as follows:
Section III identifies the financial obligations of the CFD for fiscal year 2014-15.
Section IV provides a summary of the special tax categories and the methodology that is
used to apportion the special tax among parcels in the CFD.
Section V provides an update of the development activity occurring within the CFD,
including new building permit activity.
Section VI provides information regarding services authorized to be funded by CFD
special taxes.
Section VII provides information regarding special tax delinquencies in the CFD.
Section VIII provides a summary of the reporting requirements set forth in Senate Bill
165, the Local Agency Special Tax and Bond Accountability Act, and the information
needed for the County to respond to these requirements.
County of Contra Costa 3 Fiscal Year 2014-15
CFD No. 2007-1 CFD Tax Administration Report
III. SPECIAL TAX REQUIREMENT
Pursuant to the Rate and Method of Apportionment of Special Tax (the “RMA”), which was
adopted as an exhibit to the Resolution of Formation of CFD No. 2007-1, special taxes will be
levied to pay for the Tier 1 Special Tax Requirement and Tier 2 Special Tax Requirement. The
Tier 1 Special Tax Requirement means the amount for each separate Tax Zone in CFD No.
2007-1 necessary in each fiscal year to (i) pay for Authorized Tier 1 Services, (ii) pay
administrative expenses, (iii) cure any delinquencies in the payment of Tier 1 special taxes levied
in prior fiscal years or (based on delinquencies in the payment of Tier 1 special taxes which have
already taken place) are expected to occur in the current fiscal year, and (iv) to create or
replenish reserve funds. The Tier 2 Special Tax Requirement means the amount for any
permanent stormwater management facility (“PSWMF”) Service Area within a Tax Zone in CFD
No. 2007-1 necessary in each fiscal year to (i) pay for Authorized Tier 2 Services, (ii) pay
administrative expenses that have not been included in the Tier 1 Special Tax Requirement , (iii)
cure any delinquencies in the payment of Tier 2 special taxes levied in prior fiscal years or
(based on delinquencies in the payment of Tier 2 special taxes which have already taken place)
are expected to occur in the current fiscal year, and (iv) to create or replenish reserve funds.
For fiscal year 2014-15, the Tier 2 Special Tax Requirement is $0. The fiscal year 2014-15 Tier
1 Special Tax Requirement for Tax Zone 1 is $13,545, as shown in the table below.
Community Facilities District No. 2007-1
Tier 1 Special Tax Requirement for Fiscal Year 2014-15
Tax Zone 1
Authorized Tier 1 Services /1 $12,495
Reserve Fund $1,050
Fiscal Year 2014-15 Tier 1 Special Tax Requirement $13,545
/1 Includes costs associated with the administration of the CFD.
County of Contra Costa 4 Fiscal Year 2014-15
CFD No. 2007-1 CFD Tax Administration Report
IV. SPECIAL TAX LEVY
Special taxes within CFD No. 2007-1 are levied pursuant to the methodology set forth in the
RMA. The RMA establishes various special tax categories against which the special tax can be
levied, the maximum special tax rates, and the methodology by which the special tax is applied.
(Capitalized terms are defined in the RMA in Appendix C of this Report.)
Special Tax Categories
The RMA establishes tax categories based on a parcel’s current development status. Developed
Property is defined as any parcel of taxable property within CFD No. 2007 -1 for which (i) a
building permit for new construction or substantial redevelopment of a residential or non -
residential structure was issued prior to June 1 of the proceeding fiscal year, or (ii) land use
entitlement(s) involving the creation or redevelopment of impervious surface is granted and
exercised where no building permit is required. There are several different types of Develope d
Property in CFD No. 2007-1; they are further defined as follows:
Agricultural Property means all parcels of Developed Property for which a building
permit was issued for construction of a structure located on land that is designated for
agricultural use pursuant to the County’s General Plan.
Single Family Property is defined as parcels of Developed Property for which a
building permit was issued for construction of a single family residential unit that does
not share a common wall with another unit, except for attached residential second units
established pursuant to Section 82-24 of the Zoning Ordinance Code. A parcel of Single
Family Property with an attached residential second unit established pursuant to Section
82-24 will be taxed as one parcel of Single Family Property. Parcels of Agricultural
Property and parcels where single family residential use is not the primary use are not
considered Single Family Property.
Multi-Family Property is defined as parcels of Developed Property for which a building
permit was issued for construction of a residential structure that (i) is located within a
mobile home park, or (ii) consists of two or more residential units that share common
walls, including duplex, triplex and fourplex units, townhomes, condominiums and
apartment units. Multi-Family Property excludes residential second units established
pursuant to Section 82-24 of the Zoning Ordinance Code.
Other Property means parcels of Developed Property that are not Agricultural Property,
Single Family Property, or Multi-Family Property.
County of Contra Costa 5 Fiscal Year 2014-15
CFD No. 2007-1 CFD Tax Administration Report
Maximum Special Tax Rates
Each Tax Zone has its own set of maximum special tax rates applicable to each category of
property in CFD No. 2007-1. As of the date of this Report, there is only one Tax Zone in the
CFD. The maximum special tax rates applicable to each category of property in CFD No.
2007-1 are set forth in Section C of the RMA. The following table identifies the maximum
special taxes that can be levied on property in Tax Zone 1 of CFD No. 2007-1 for fiscal year
2014-15.
Community Facilities District No. 2007-1
Fiscal Year 2014-15 Maximum Special Tax Rates
Tax Zone 1
Agricultural Property, Single Family Property, and Multi-Family Property
Maximum
Tier 1
Special Tax
Maximum
Tier 2
Special Tax
Total
Maximum
Special Taxes
Agricultural
Property N/A $709.88 $11,800.74 $12,510.62
Less than 5,000 Parcel Sq.Ft.$440.24 $7,318.44 $7,758.68
5,000 to 5,999 Parcel Sq.Ft.$447.68 $7,442.06 $7,889.74
6,000 to 6,999 Parcel Sq.Ft.$455.74 $7,576.20 $8,031.94
7,000 to 7,999 Parcel Sq.Ft.$463.22 $7,700.52 $8,163.74
8,000 to 9,999 Parcel Sq.Ft.$473.78 $7,876.08 $8,349.86
10,000 to 13,999 Parcel Sq.Ft.$496.14 $8,247.62 $8,743.76
14,000 to 19,999 Parcel Sq.Ft.$532.16 $8,846.72 $9,378.88
20,000 to 29,999 Parcel Sq.Ft.$586.22 $9,745.00 $10,331.22
30,000 to 39,999 Parcel Sq.Ft.$650.22 $10,809.06 $11,459.28
Greater than or Equal to
40,000 Parcel Sq.Ft.$709.88 $11,800.74 $12,510.62
Less than 2,500 Unit Sq.Ft.$336.72 $5,597.70 $5,934.42
2,500 to 2,999 Unit Sq.Ft.$339.54 $5,644.76 $5,984.30
3,000 to 3,999 Unit Sq.Ft.$351.40 $5,841.42 $6,192.82
4,000 to 4,999 Unit Sq.Ft.$366.30 $6,089.34 $6,455.64
5,000 to 5,999 Unit Sq.Ft.$381.80 $6,347.10 $6,728.90
6,000 to 6,999 Unit Sq.Ft.$397.36 $6,605.56 $7,002.92
7,000 to 7,999 Unit Sq.Ft.$412.26 $6,853.48 $7,265.74
Greater than or Equal to
8,000 Unit Sq.Ft.$419.74 $6,977.80 $7,397.54
Single Family
Property
Multi-Family
Property
Type of
Property Square Footage (Sq.Ft.)
Fiscal Year 2014-15
Per Parcel
Per Unit
Per Parcel
County of Contra Costa 6 Fiscal Year 2014-15
CFD No. 2007-1 CFD Tax Administration Report
Community Facilities District No. 2007-1
Fiscal Year 2014-15 Maximum Special Tax Rates
Tax Zone 1
Other Property
* Totals may not sum due to rounding.
Apportionment of Special Taxes
The amount of special tax levied on each parcel in the CFD each fiscal year will be determ ined
by application of Section D of the RMA. Pursuant to this section, the Tier 1 Special Tax
Requirement will be allocated as follows:
For each Tax Zone, the Tier 1 special tax will be levied until the amount of the levy equals the
Tier 1 Special Tax Requirement. The first step requires the Tier 1 special taxes to be levied
proportionately on each parcel of Developed Property that is not Taxable Public Property up to
100% of Maximum Tier 1 Special Tax for that Tax Zone, until the amount levied is equal to the
Tier 1 Special Tax Requirement for the Tax Zone. If additional revenue is needed after the first
step is completed, then the Tier 1 special tax will be levied proportionately on each parcel of
Taxable Public Property up to 100% of the Maximum Tier 1 Special Tax that had applied to the
parcel prior to the parcel becoming Taxable Public Property, until the amount levied is equal to
the Tier 1 Special Tax Requirement for the Tax Zone. The Tier 1 special tax shall be collected in
the same manner and at the same time as ordinary ad valorem taxes, provided, however, that the
County may bill directly, collect at a different time or in a different manner.
Also pursuant to Section D of the RMA, the Tier 2 Special Tax Requirement shall be allocated as
follows:
For each PSWMF Service Area in a Tax Zone, the Tier 2 special tax, if applicable, will be levied
until the amount of the levy equals the Tier 2 Special Tax Requirement. The first step requires
the Tier 2 special taxes to be levied proportionately on each parcel of Developed Property that is
not Taxable Public Property up to 100% of Maximum Tier 2 Special Tax for that Tax Zone, until
the amount levied is equal to the Tier 2 Special Tax Requirement for the PSWMF Service Area.
If additional revenue is needed after the first step is completed, then the Tier 2 special tax will be
Base
Maximum
Tier 1
Special Tax
(per Parcel)
Incremental
Maximum
Tier 1
Special Tax
(per Impervious
Square Foot)
Base
Maximum
Tier 2
Special Tax
(per Parcel)
Incremental
Maximum
Tier 2
Special Tax
(per Impervious
Square Foot)
Base
Maximum
Special
Taxes
(per Parcel)
Incremental
Maximum
Special Taxes
(per Impervious
Square Foot)
$346.02 $0.03 $7,046.25 $0.15 $7,392.27 $0.18
Fiscal Year 2014-15
Maximum Tier 1
Special Tax
Maximum Tier 2
Special Tax
Total Maximum
Special Taxes*
County of Contra Costa 7 Fiscal Year 2014-15
CFD No. 2007-1 CFD Tax Administration Report
levied proportionately on each parcel of Taxable Public Property up to 100% of the Maximum
Tier 2 Special Tax that had applied to the parcel prior to the parcel becoming Taxable Public
Property, until the amount levied is equal to the Tier 2 Special Tax Requirement for the PSWMF
Service Area. The Tier 2 special tax shall be billed directly to the property owner(s) within a
PSWMF Service Area on an as needed basis.
Application of the Maximum Tier 1 Special Tax rate to all the parcels of Developed Property for
fiscal year 2014-15 will generate Tier 1 special tax revenue of $29,549. However, since the
Tier 1 Special Tax Requirement for fiscal year 2014-15 is only $13,545, Developed Property will
not be taxed at the maximum tax rate. Only the amount needed to generate the Tier 1 Special
Tax Requirement of $13,545 will be levied, which is approximately 45.84% of the maximum.
Since the tax on Developed Property fully funds the Tier 1 Special Tax Requirement for fiscal
year 2014-15, no tax shall be levied on Taxable Public Property. Since the Tier 2 Special Tax
Requirement for fiscal year 2014-15 is $0, no Tier 2 special taxes shall be levied. A summary of
the maximum and actual special taxes levied in fiscal year 2014-15 is presented in Appendix A.
County of Contra Costa 8 Fiscal Year 2014-15
CFD No. 2007-1 CFD Tax Administration Report
V. DEVELOPMENT STATUS
As of May 31, 2014, 41 building permits have been issued within CFD No. 2007-1. Of these 41
permits, 33 have been issued on parcels of Single Family Property, one has been issued on a
parcel of Agricultural Property, and seven have been issued on parcels of Other Property.
Based on the current status of development in CFD No. 2007-1, the following table summarizes
the allocation of parcels to special tax categories defined in the RMA:
Community Facilities District No. 2007-1
Allocation to Special Tax Categories
Fiscal Year 2014-15
Type of Property Number of Parcels
Agricultural Property 1
Single Family Property 33
Multi-Family Property 0
Other Property 7
County of Contra Costa 9 Fiscal Year 2014-15
CFD No. 2007-1 CFD Tax Administration Report
VI. AUTHORIZED SERVICES
The Resolution of Formation adopted on August 14, 2007, authorizes the funding of the
following services within CFD No. 2007-1:
Services
The services to be funded, in whole or in part, by the CFD include all direct and incidental costs
related to County oversight and enforcement of the obligations of property owners and
homeowners’ associations for the monitoring, inspection, reporting, operation, maintenance,
repair, reconstruction, and replacement of PSWMFs for property included in the CFD:
Tier 1. Periodic monitoring, inspection and reporting of PSWMFs, including but not
limited to site visits, completion of inspection forms and records, review of
property owner self-inspection and other records; provision of certification
letters and/or maintenance recommendations; management of data and records
related to operation and maintenance of PSWMFs; preparation and
submission of National Pollutant Discharge Elimination System and other
governmental reports and CFD required reports; and the accumulation of
administrative and liability reserves.
Tier 2. Code enforcement, nuisance abatement, and other activities related to the
operation and maintenance of PSWMFs, including but not limited to
additional site visits, letters and notices to property owners and others;
hearings; lien recordation and enforcement; attorney’s fees and other legal
expenses; periodic maintenance activities, such as mulching, removing trash
and invasive vegetation, filling soil, mowing, and trimming vegetation; repair,
reconstruction, and replacement work; and the accumulation of administrative
and liability reserves.
In addition to the specific services described under Tier 1 and Tier 2, the CFD may fund any
other costs, expenses, or liabilities in connection with the monitoring, inspection, reporting,
operation, maintenance, repair, reconstruction, and replacement of PSWMFs.
The CFD may fund any of the following related to the services described above: obtaining,
constructing, furnishing, operating and maintaining equipment, apparatus or facilities, paying the
salaries and benefits of personnel (including but not limited to inspection and maintenance
workers and other personnel), and for payment of other related expenses (including but not
limited to employee benefit expenses and an allocation of general overhead expenses). Any
services to be funded by the CFD must be in addition to those provided in the territory of the
CFD before the date of creation of the CFD, and may not supplant services already available
within that territory when the CFD is created. It is expected that the services will be provided by
the County, either with its own employees or by contract with third parties, or by the Contra
Costa County Flood Control and Water Conservation District, or any combination thereof.
County of Contra Costa 10 Fiscal Year 2014-15
CFD No. 2007-1 CFD Tax Administration Report
Administrative Expenses
The direct and indirect expenses incurred by the County in connection with the establishment
and administration of the CFD (including, but not limited to, the levy and collection of the
special taxes) including the fees and expenses of attorneys, any fees of the County r elated to the
CFD or the collection of special taxes, an allocable share of the salaries of County staff directly
related thereto and a proportionate amount of the County’s general administrative overhead
related thereto, any amounts paid by the County from its general fund with respect to the CFD or
the services authorized to be financed by the CFD, and expenses incurred by the County in
undertaking action to foreclose on properties for which the payment of special taxes is
delinquent, and all other costs and expenses of the County in any way related to the CFD.
Other
The incidental expenses that may be financed by the CFD include: (i) all costs associated with
the establishment and administration of the CFD, the determination of the amount of and
collection of taxes, the payment of taxes, and costs otherwise incurred in order to carry out the
authorized purposes of the CFD, (ii) any other expenses incidental to the provision of the
services eligible to be funded by the CFD, and (iii) any amounts necessary to maintain a reserve
required by the County for the payment of the costs of the services.
County of Contra Costa 11 Fiscal Year 2014-15
CFD No. 2007-1 CFD Tax Administration Report
VII. DELINQUENCIES
As of October 14, 2014, the Contra Costa County Auditor’s Office reports the following
delinquency amounts for CFD No. 2007-1:
Community Facilities District No. 2007-1
Delinquencies as of October 14, 2014
Fiscal Year
Parcels
Delinquent
Delinquent
Amount
CFD Tax
Levied
Percent
Delinquent
2013-14 0 $0 $13,402 0.00%
County of Contra Costa 12 Fiscal Year 2014-15
CFD No. 2007-1 CFD Tax Administration Report
VIII. SENATE BILL 165 REPORTING REQUIREMENTS
On September 18, 2000, former Governor Gray Davis approved Senate Bill 165 which enacted
the Local Agency Special Tax and Bond Accountability Act. In approving the bill, the
Legislature pointed out that local agencies need to demonstrate to the voters that special taxes
and bond proceeds are being spent on the facilities and services for which they were intended.
To further this objective, the Legislature added Sections 50075.3 and 53411 to the California
Government Code setting forth annual reporting requirements relative to special taxes collected
and bonds issued by a local public agency. A response to each of the reporting requirements in
SB 165 is provided below. Pursuant to Sections 50075.3 and 53411, the chief fiscal officer of
the County will, by January 1, 2002, and at least once a year thereafter, file a report with the
Board of Supervisors (which may be this CFD Tax Administration Report) setting forth the
following information.
Section 50075.3
Item (a): Identify amount of special taxes that have been collected and expended.
The fiscal year 2013-14 special tax levy was $13,402. Since the CFD is on the County
Teeter Plan, the full amount of the tax levy was remitted to the CFD. The total levy was
used to pay Authorized Tier 1 Services as well as administrative costs for the CFD.
Item (b): Identify the status of any project required or authorized to be funded by the
special taxes.
The services authorized to be funded from special taxes include stormwater facilities
management services and are further described in Section VI of this Report. These
services are ongoing.
Section 53411
Item (a): Identify the amount of bonds that have been collected and expended.
Item (b): Identify the status of any projects required or authorized to be funded from
bond proceeds.
Response to Items (a) and (b): Section 53411 is not applicable to CFD No. 2007-1, which
did not authorize the sale of any bonds or any projects to be funded from bond proceeds.
APPENDIX A
Summary of Fiscal Year 2014-15
Special Tax Levy
Impervious FY 2014-15
Sq. Ft.Total Special Tax
Incremental Incremental Incremental Incremental
Tier 1 Tier 2 Tier 1 Tier 2 Tier 1 Tier 2 Tier 1 Tier 2
Agricultural Property $709.88 $11,800.74 n/a n/a $325.40 $0.00 n/a n/a 1 parcels n/a $325.40
Single Family Property
Less than 5,000 Parcel Sq.Ft.$440.24 $7,318.44 n/a n/a $201.80 $0.00 n/a n/a 9 parcels n/a $1,816.20
5,000 to 5,999 Parcel Sq.Ft.$447.68 $7,442.06 n/a n/a $205.22 $0.00 n/a n/a 2 parcels n/a $410.44
6,000 to 6,999 Parcel Sq.Ft.$455.74 $7,576.20 n/a n/a $208.90 $0.00 n/a n/a 3 parcels n/a $626.70
7,000 to 7,999 Parcel Sq.Ft.$463.22 $7,700.52 n/a n/a $212.34 $0.00 n/a n/a 5 parcels n/a $1,061.70
8,000 to 9,999 Parcel Sq.Ft.$473.78 $7,876.08 n/a n/a $217.18 $0.00 n/a n/a 3 parcels n/a $651.54
10,000 to 13,999 Parcel Sq.Ft.$496.14 $8,247.62 n/a n/a $227.42 $0.00 n/a n/a 3 parcels n/a $682.26
14,000 to 19,999 Parcel Sq.Ft.$532.16 $8,846.72 n/a n/a $243.94 $0.00 n/a n/a 1 parcels n/a $243.94
20,000 to 29,999 Parcel Sq.Ft.$586.22 $9,745.00 n/a n/a $268.72 $0.00 n/a n/a 5 parcels n/a $1,343.62
30,000 to 39,999 Parcel Sq.Ft.$650.22 $10,809.06 n/a n/a $298.06 $0.00 n/a n/a 0 parcels n/a $0.00
Greater than or Equal to $709.88 $11,800.74 n/a n/a $325.40 $0.00 n/a n/a 2 parcels n/a $650.80
40,000 Parcel Sq.Ft.
Multi-Family Property
Less than 2,500 Unit Sq.Ft.$336.72 $5,597.70 n/a n/a $154.36 $0.00 n/a n/a 0 units n/a $0.00
2,500 to 2,999 Unit Sq.Ft.$339.54 $5,644.76 n/a n/a $155.64 $0.00 n/a n/a 0 units n/a $0.00
3,000 to 3,999 Unit Sq.Ft.$351.40 $5,841.42 n/a n/a $161.08 $0.00 n/a n/a 0 units n/a $0.00
4,000 to 4,999 Unit Sq.Ft.$366.30 $6,089.34 n/a n/a $167.92 $0.00 n/a n/a 0 units n/a $0.00
5,000 to 5,999 Unit Sq.Ft.$381.80 $6,347.10 n/a n/a $175.02 $0.00 n/a n/a 0 units n/a $0.00
6,000 to 6,999 Unit Sq.Ft.$397.36 $6,605.56 n/a n/a $182.14 $0.00 n/a n/a 0 units n/a $0.00
7,000 to 7,999 Unit Sq.Ft.$412.26 $6,853.48 n/a n/a $188.98 $0.00 n/a n/a 0 units n/a $0.00
Greater than or Equal to $419.74 $6,977.80 n/a n/a $192.40 $0.00 n/a n/a 0 units n/a $0.00
8,000 Unit Sq.Ft.
Other Property $346.02 $7,046.25 $0.03 $0.15 $158.62 $0.00 $0.01 $0.00 7 parcels 329,882 $5,732.68
Total FY 2014-15 Special Tax Levy $13,545.28
Goodwin Consulting Group, Inc.
(per parcel)
(per parcel)
(per parcel)
(per parcel)
(per unit)
(per parcel)
(per unit)
(per parcel)(per Impervious Square Foot)(per Impervious Square Foot)
County of Contra Costa
Community Facilities District No. 2007-1
Special Tax Levy Summary for FY 2014-15
(Stormwater Management Facilities)
Units
Parcels/
Maximum Special Taxes
Tax Zone 1
Type of Property
FY 2014-15
Actual Special Taxes
FY 2014-15
APPENDIX B
Fiscal Year 2014-15 Special Tax Levy
for Individual Assessor’s Parcels
Parcel Impervious
Assessor's Tax Development Type of Square Square
Parcel Number Zone Status Property Footage Footage
095-060-026-2 1 Developed Single Family 4,393 $201.80 $0.00 $201.80
095-060-027-0 1 Developed Single Family 3,740 $201.80 $0.00 $201.80
095-060-028-8 1 Developed Single Family 3,742 $201.80 $0.00 $201.80
095-060-029-6 1 Developed Single Family 4,393 $201.80 $0.00 $201.80
095-060-030-4 1 Developed Single Family 5,351 $205.22 $0.00 $205.22
095-060-031-2 1 Developed Single Family 3,157 $201.80 $0.00 $201.80
095-060-032-0 1 Developed Single Family 3,162 $201.80 $0.00 $201.80
095-060-033-8 1 Developed Single Family 3,454 $201.80 $0.00 $201.80
095-060-034-6 1 Developed Single Family 4,426 $201.80 $0.00 $201.80
096-031-022-5 1 Developed Other N/A 53,431 $774.98 $0.00 $774.98
098-180-027-9 1 Undeveloped Single Family N/A $0.00 $0.00 $0.00
098-180-030-3 1 Undeveloped Single Family N/A $0.00 $0.00 $0.00
099-210-023-0 1 Developed Other N/A 19,026 $378.10 $0.00 $378.10
116-100-051-6 1 Undeveloped Single Family 14,985 $0.00 $0.00 $0.00
116-100-052-4 1 Undeveloped Single Family 21,649 $0.00 $0.00 $0.00
116-100-053-2 1 Developed Single Family 24,611 $268.74 $0.00 $268.74
116-100-054-0 1 Developed Single Family 17,947 $243.94 $0.00 $243.94
116-100-055-7 1 Undeveloped Single Family 18,034 $0.00 $0.00 $0.00
116-100-056-5 1 Undeveloped Single Family 16,553 $0.00 $0.00 $0.00
116-100-057-3 1 Undeveloped Single Family 17,380 $0.00 $0.00 $0.00
116-100-058-1 1 Undeveloped Single Family 31,537 $0.00 $0.00 $0.00
148-480-014-7 1 Developed Other N/A 125,987 $1,611.96 $0.00 $1,611.96
159-040-094-9 1 Developed Other N/A 27,925 $480.76 $0.00 $480.76
166-010-005-6 1 Undeveloped Single Family 194,073 $0.00 $0.00 $0.00
184-100-034-0 1 Developed Single Family 6,217 $208.90 $0.00 $208.90
184-100-035-7 1 Developed Single Family 4,343 $201.80 $0.00 $201.80
184-100-036-5 1 Developed Single Family 6,971 $208.90 $0.00 $208.90
184-100-037-3 1 Developed Single Family 9,129 $217.18 $0.00 $217.18
184-100-038-1 1 Developed Single Family 7,349 $212.34 $0.00 $212.34
184-100-039-9 1 Developed Single Family 13,573 $227.42 $0.00 $227.42
184-100-040-7 1 Developed Single Family 13,993 $227.42 $0.00 $227.42
184-100-041-5 1 Developed Single Family 11,496 $227.42 $0.00 $227.42
184-100-042-3 1 Developed Single Family 7,187 $212.34 $0.00 $212.34
184-100-043-1 1 Developed Single Family 7,864 $212.34 $0.00 $212.34
184-100-044-9 1 Developed Single Family 6,787 $208.90 $0.00 $208.90
184-100-045-6 1 Developed Single Family 8,090 $217.18 $0.00 $217.18
184-100-046-4 1 Developed Single Family 8,061 $217.18 $0.00 $217.18
184-100-047-2 1 Developed Single Family 7,514 $212.34 $0.00 $212.34
184-100-048-0 1 Developed Single Family 5,083 $205.22 $0.00 $205.22
184-100-049-8 1 Developed Single Family 7,578 $212.34 $0.00 $212.34
184-450-038-7 1 Developed Other N/A 28,533 $487.76 $0.00 $487.76 /1
187-231-034-5 1 Developed Single Family 24,350 $268.72 $0.00 $268.72
187-231-035-2 1 Developed Single Family 20,909 $268.72 $0.00 $268.72
195-351-044-1 1 Developed Single Family 41,251 $325.40 $0.00 $325.40
195-351-045-8 1 Developed Single Family 56,149 $325.40 $0.00 $325.40
198-081-021-0 1 Developed Single Family 21,780 $268.72 $0.00 $268.72
198-081-022-8 1 Developed Single Family 21,780 $268.72 $0.00 $268.72
223-042-007-3 1 Developed Agricultural N/A $325.40 $0.00 $325.40
380-010-026-9 1 Developed Other N/A 74,980 $1,023.56 $0.00 $1,023.56 /2
420-080-025-0 1 Developed Other N/A 70,820 $975.56 $0.00 $975.56 /3
Total Special Tax Levy for FY 2014-15 $13,545.28
/1 Project spans over three parcels; the Incremental Special Tax per Impervious Square Foot for APNs 184-450-039-5 and 184-450-040-3 is levied on APN 184-450-038-7.
/2 Project spans over two parcels; the Incremental Special Tax per Impervious Square Foot for APN 380-010-023-6 is levied on APN 380-010-026-9.
/3 Project spans over three parcels; the Incremental Special Tax per Impervious Square Foot for APNs 419-180-020-2 and 420-080-004-5 is levied on APN
420-080-025-0.
Goodwin Consulting Group, Inc.
County of Contra Costa
Community Facilities District No. 2007-1
(Stormwater Management Facilities)
Special Tax Levy for Fiscal Year 2014-15
Special Tax Special Tax
FY 2014-15
Total
Actual
Special Tax
FY 2014-15
Tier 1
Actual
FY 2014-15
Tier 2
Actual
APPENDIX C
Rate and Method of Apportionment
of Special Tax
CCC CFD No. 2007-1 1 July 2, 2007
COUNTY OF CONTRA COSTA
COMMUNITY FACILITIES DISTRICT NO. 2007-1
(STORMWATER FACILITY MAINTENANCE)
RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX
Special Taxes applicable to each Assessor’s Parcel in Community Facilities District No. 2007-1
(Stormwater Facility Maintenance) [herein “CFD No. 2007-1” or “CFD”] shall be levied and
collected according to the tax liability determined by the Board of Supervisors of the County of
Contra Costa, acting in its capacity as the legislative body of CFD No. 2007-1, through the
application of the appropriate Special Taxes, as described below. All of the property in CFD
No. 2007-1, unless exempted by law or by the provisions of Section E below, shall be taxed for
the purposes, to the extent, and in the manner herein provided, including property subsequently
annexed to CFD No. 2007-1 unless a separate Rate and Method of Apportionment of Special Tax
is adopted for the annexation area.
A. DEFINITIONS
The terms hereinafter set forth have the following meanings:
“Act” means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5
(commencing with Section 53311), Division 2, of Title 5 of the Government Code of the State of
California.
“Administrative Expenses” means the direct and indirect expenses incurred by the CFD or the
County in connection with the establishment and administration of CFD No. 2007-1 (including,
but not limited to, the levy and collection of the Special Taxes) including the fees and expenses
of attorneys, any fees of the County or the CFD related to CFD No. 2007-1 or the collection of
Special Taxes, an allocable share of the salaries of County or CFD staff directly related thereto
and a proportionate amount of the County’s and the CFD’s general administrative overhead
related thereto, any amounts paid by the County or the CFD from their respective general funds
with respect to CFD No. 2007-1 or the services authorized to be financed by CFD No. 2007-1,
and expenses incurred by the County or the CFD in undertaking action to foreclose on properties
for which the payment of Special Taxes is delinquent, any amounts necessary to maintain a
reserve required by CFD No. 2007-1 for the payment of services and all other costs and expenses
of the County or the CFD in any way related to CFD No. 2007-1.
“Administrator” means the person or firm designated by the Board of Supervisors to administer
the Special Taxes according to this RMA.
“Agricultural Property” means, in any Fiscal Year, all Parcels of Developed Property for
which a building permit was issued for construction of a structure located on land that is
designated for agricultural use pursuant to the County’s General Plan.
CCC CFD No. 2007-1 2 July 2, 2007
“Assessor’s Parcel” means a lot or parcel shown on an Assessor’s Parcel Map with an assigned
Assessor’s Parcel number.
“Authorized Services” means, collectively, the Authorized Tier 1 Services and Authorized Tier
2 Services.
“Authorized Tier 1 Services” means the public services identified as Tier 1 services that are
authorized to be funded by CFD No. 2007-1, as set forth in the CFD formation documents
adopted by the Board of Supervisors.
“Authorized Tier 2 Services” means the public services identified as Tier 2 services that are
authorized to be funded by CFD No. 2007-1, as set forth in the CFD formation documents
adopted by the Board of Supervisors.
“Board of Supervisors” means the Board of Supervisors of the County of Contra Costa, acting
as the legislative body of CFD No. 2007-1.
“County” means the County of Contra Costa.
“Developed Property” means, in any Fiscal Year, all Parcels of Taxable Property for which (i)
a building permit for new construction or substantial redevelopment of a residential or non-
residential structure was issued prior to June 1 of the preceding Fiscal Year, or (ii) land use
entitlement(s) involving the creation or redevelopment of impervious surface is granted and
exercised where no building permit is required. . Developed Property shall not include Parcels
on which a structure(s) exists at the time CFD No. 2007-1 was formed unless additional building
permits are issued for additional development or substantial redevelopment on the Parcel or, for
future annexations, at the time that Parcel(s) is annexed to CFD No. 2007-1.
“Fiscal Year” means the period starting on July 1 and ending on the following June 30.
“Impervious Square Foot” or “Impervious Square Footage” means the impervious square
footage assigned to a Parcel as determined by the County Public Works Department.
“Maximum Special Taxes” means, collectively, the Maximum Tier 1 Special Tax and
Maximum Tier 2 Special Tax.
“Maximum Tier 1 Special Tax” means the maximum Tier 1 Special Tax that can be levied on
Taxable Property in any Fiscal Year determined in accordance with Section C below.
“Maximum Tier 2 Special Tax” means the maximum Tier 2 Special Tax that can be levied on
Taxable Property in any Fiscal Year determined in accordance with Section C below.
“Multi-Family Property” means, in any Fiscal Year, all Parcels of Developed Property for
which a building permit was issued for construction of a residential structure that (i) is located
within a mobile home park, or (ii) consists of two or more residential units that share common
walls, including duplex, triplex and fourplex units, townhomes, condominiums and apartment
CCC CFD No. 2007-1 3 July 2, 2007
units. Multi-Family Property excludes residential second units established pursuant to Section
82-24 of the Zoning Ordinance Code.
“Other Property” means, in any Fiscal Year, all Parcels of Developed Property that are not
Agricultural Property, Single Family Property, or Multi-Family Property.
“Parcel” see definition of Assessor’s Parcel.
“Parcel Square Foot” or “Parcel Square Footage” means, for Agricultural Property and
Single Family Property, the square footage assigned to a Parcel as determined by the County
Public Works Department based on information from the Assessor’s Parcel map.
“PSWMF” means any permanent stormwater management facility for treatment and/or flood
control, as determined by the County Public Works Department, located within the boundaries of
CFD No. 2007-1.
“PSWMF Service Area” means an area within a Tax Zone, as determined by the County Public
Works Department, that is comprised of one or more Parcels that are served by a specific
PSWMF.
“Public Property” means any property within the boundaries of CFD No. 2007-1 that is owned
or irrevocable offered for dedication to the federal government, State of California, County, or
other local governments or public agencies.
“RMA” means this Rate and Method of Apportionment of Special Tax.
“Single Family Property” means, in any Fiscal Year, all Parcels of Developed Property for
which a building permit was issued for construction of a single family residential unit that does
not share a common wall with another unit, except for attached residential second units
established pursuant to Section 82-24 of the Zoning Ordinance Code. A Parcel of Single Family
Property with an attached residential second unit established pursuant to Section 82-24 will be
taxed as one Parcel of Single Family Property pursuant to this RMA. Excepted from
classification as Single Family Property are Parcels of Agricultural Property and Parcels for
which the single family residential use is not the primary use.
“Special Taxes” means, collectively, the Tier 1 Special Tax and Tier 2 Special Tax.
“Taxable Property” means all Assessors’ Parcels within the boundaries of CFD No. 2007-1 that
are not exempt from the Special Tax pursuant to law or Section E below.
“Taxable Public Property” means, in any Fiscal Year, all Assessors’ Parcels in CFD
No. 2007-1 that had, in prior Fiscal Years, been taxed as Developed Property and subsequently
have come under the ownership of a public agency.
CCC CFD No. 2007-1 4 July 2, 2007
“Tax Zone” means one of the mutually exclusive tax zones identified in Attachment 2 of this
RMA. Attachment 2 will be updated to include new Tax Zones or new Parcels added to CFD
No. 2007-1 as a result of future annexations to the CFD.
“Tier 1 Special Tax” means a special tax levied in any Fiscal Year to pay the Tier 1 Special Tax
Requirement.
“Tier 1 Special Tax Requirement” means the amount for each separate Tax Zone in CFD
No. 2007-1 necessary in any Fiscal Year to (i) pay for Authorized Tier 1 Services, (ii) pay
Administrative Expenses for the Fiscal Year, (iii) cure any delinquencies in the payment of Tier
1 Special Taxes levied in prior Fiscal Years or (based on delinquencies in the payment of Tier 1
Special Taxes which have already taken place) are expected to occur in the current Fiscal Year,
and (iv) to create or replenish reserve funds.
“Tier 2 Special Tax” means a special tax levied in any Fiscal Year to pay the Tier 2 Special Tax
Requirement.
“Tier 2 Special Tax Requirement” means, for any PSWMF Service Area within a Tax Zone,
that amount necessary in any Fiscal Year to (i) pay for Authorized Tier 2 Services, (ii) pay
Administrative Expenses that have not been included in the Tier 1 Special Tax Requirement, (iii)
cure any delinquencies in the payment of Tier 2 Special Taxes levied in prior Fiscal Years or
(based on delinquencies in the payment of Tier 2 Special Taxes which have already taken place)
are expected to occur in the current Fiscal Year, and (iv) to create or replenish reserve funds.
“Unit” means (i) for Single Family Property, an individual single-family unit, (ii) for Multi-
Family Property, an individual residential unit within a duplex, triplex, fourplex, townhome,
condominium, apartment structure, or mobile home park.
“Unit Square Foot” or “Unit Square Footage” means, for Multi-Family Property, the square
footage assigned to a Parcel as determined by the County Public Works Department, based on
information from the Assessor’s Parcel map, divided by the number of Units on that Parcel.
B. DATA COLLECTION FOR ANNUAL TAX LEVY
Each Fiscal Year, the Administrator shall identify the current Assessor’s Parcel numbers for all
Parcels of Developed Property within CFD No. 2007-1 and shall determine within which Tax
Zone each Assessor’s Parcel is located. Upon each annexation of property into CFD No. 2007-1,
the Administrator shall update Attachment 2 of this RMA to include each new Parcel that is
annexed into an existing Tax Zone or, if a new Tax Zone is created, each new Tax Zone and the
Assessor’s Parcel(s) included in the Tax Zone. If a new Tax Zone is created, the Administrator
shall update Attachment 1 of this RMA to include the Maximum Special Taxes for that Tax
Zone. The Administrator shall also determine: (i) whether each Assessor’s Parcel of Developed
Property is Agricultural Property, Single Family Property, Multi-Family Property, or Other
Property, (ii) for Parcels of Agricultural Property and Single Family Property, the Parcel Square
Footage of each Parcel, (ii) for Parcels of Multi-Family Property, the number of Units, the total
CCC CFD No. 2007-1 5 July 2, 2007
square footage of each Parcel, and the Unit Square Footage of each Unit, and (iii) for Other
Property, the Impervious Square Footage of each Parcel. For Multi-Family Property, the number
of Units shall be determined by referencing the development plan for the property or other
County development records. Finally, the Administrator shall also determine the Tier 1 Special
Tax Requirement for each Tax Zone.
The Administrator shall, on an ongoing basis, coordinate with County staff to determine whether
a Tier 2 Special Tax levy will be required for any PSWMF Service Area. If such a levy is
required, the Administrator shall determine the Tier 2 Special Tax Requirement for the PSWMF
Service Area subject to the Tier 2 Special Tax levy. The Administrator shall also determine the
current Assessor’s Parcel number, the Parcel Square Footage of all Parcels of Agricultural
Property and Single Family Property, the Unit Square Footage of all Parcels of Multi-Family
Property, and the Impervious Square Footage of all Parcels of Other Property in the PSWMF
Service Area subject to the levy.
In any Fiscal Year, if it is determined that (i) a parcel map for a portion of property in CFD
No. 2007-1 was recorded after January 1 of the prior Fiscal Year (or any other date after which
the Assessor will not incorporate the newly-created Parcels into the then current tax roll), (ii)
because of the date the parcel map was recorded, the Assessor does not yet recognize the new
Parcels created by the parcel map, and (iii) one or more of the newly-created Parcels meets the
definition of Developed Property, the Administrator shall calculate the Special Tax for the
property affected by recordation of the parcel map by determining the Special Tax that applies
separately to each newly-created Parcel, then applying the sum of the individual Special Taxes to
the Parcel that was subdivided by recordation of the parcel map.
C. MAXIMUM SPECIAL TAXES
The Maximum Special Tax rates for each Tax Zone are shown in Attachment 1 of this RMA.
The Maximum Special Taxes for a Parcel of Taxable Property shall be determined by the
following:
1. Agricultural Property or Single Family Property
The Maximum Special Taxes for a Parcel of Agricultural Property or Single Family Property is
the sum of the applicable Maximum Tier 1 Special Tax and the Maximum Tier 2 Special Tax
rates shown in Attachment 1 of this RMA for the Tax Zone and the then current Fiscal Year.
2. Multi-Family Property
The Maximum Special Taxes for a Parcel of Multi-Family Property is the sum of (i) the number
of Units on the Parcel multiplied by the applicable Maximum Tier 1 Special Tax rate for such
Parcel, and (ii) the number of Units on the Parcel multiplied by the applicable Maximum Tier 2
Special Tax rate for such Parcel, as shown in Attachment 1 of this RMA for the Tax Zone and
the then current Fiscal Year.
CCC CFD No. 2007-1 6 July 2, 2007
3. Other Property
The Maximum Special Taxes for a Parcel of Other Property is the sum of the Maximum Tier 1
Special Tax and Maximum Tier 2 Special Tax for such Parcel. The Maximum Tier 1 Special
Tax for such Parcel is the sum of: (i) the base Maximum Tier 1 Special Tax for the Tax Zone,
and (ii) the incremental Maximum Tier 1 Special Tax multiplied by the Parcel’s Impervious
Square Footage for the Tax Zone, as shown in Attachment 1 of this RMA. The Maximum Tier 2
Special Tax for such Parcel is the sum of: (i) the base Maximum Tier 2 Special Tax for the Tax
Zone, and (ii) the incremental Maximum Tier 2 Special Tax multiplied by the Parcel’s
Impervious Square Footage for the Tax Zone, as shown in Attachment 1 of this RMA.
D. METHOD OF LEVY AND MANNER OF COLLECTION OF THE SPECIAL
TAXES
The Special Taxes shall be levied and collected according to the methodology outlined below:
1. Tier 1 Special Tax
For each Tax Zone, the Tier 1 Special Tax shall be levied as follows until the amount of the levy
equals the Tier 1 Special Tax Requirement for that Tax Zone.
Step 1: The Tier 1 Special Tax shall be levied proportionately on each Parcel of
Developed Property that is not Taxable Public Property up to 100% of the
Maximum Tier 1 Special Tax for that Tax Zone, as shown in Attachment 1 of
this RMA, until the amount levied is equal to the Tier 1 Special Tax
Requirement for the Tax Zone.
Step 2: If additional revenue is needed after Step 2, the Tier 1 Special Tax shall be
levied proportionately on each Parcel of Taxable Public Property up to 100%
of the Maximum Tier 1 Special Tax that had applied to the Parcel prior to the
Parcel becoming Taxable Public Property, until the amount levied is equal to
the Tier 1 Special Tax Requirement for the Tax Zone.
The Tier 1 Special Tax for CFD No. 2007-1 shall be collected in the same manner and at the
same time as ordinary ad valorem property taxes, provided, however, that the County may bill
directly, collect at a different time or in a different manner.
2. Tier 2 Special Tax
For any PSWMF Service Area in a Tax Zone, the Tier 2 Special Tax, if applicable, shall be
levied as follows until the amount of the levy equals the Tier 2 Special Tax Requirement for that
PSWMF Service Area.
Step 1: The Tier 2 Special Tax shall be levied proportionately on each Parcel of
Developed Property that is not Taxable Public Property up to 100% of the
CCC CFD No. 2007-1 7 July 2, 2007
Maximum Tier 2 Special Tax for that Tax Zone, as shown in Attachment 1 of
this RMA, until the amount levied is equal to the Tier 2 Special Tax
Requirement for the PSWMF Service Area.
Step 2: If additional revenue is needed after Step 1, the Tier 2 Special Tax shall be
levied proportionately on each Parcel of Taxable Public Property up to 100%
of the Maximum Tier 2 Special Tax that had applied to the Parcel prior to the
Parcel becoming Taxable Public Property, until the amount levied is equal to
the Tier 2 Special Tax Requirement for the PSWMF Service Area.
The Tier 2 Special Tax for CFD No. 2007-1 shall be billed directly to the property owner(s)
within a PSWMF Service Area on an as needed basis.
E. LIMITATIONS
Notwithstanding any other provision of this RMA, no Special Tax shall be levied on Public
Property that is not Taxable Public Property or property owned by a homeowner’s or property
owner’s association.
F. INTERPRETATION OF SPECIAL TAX FORMULA
The County reserves the right to make minor administrative and technical changes to this
document that do not materially affect the rate and method of apportioning Special Taxes. In
addition, the interpretation and application of any section of this document shall be left to the
County’s discretion. Interpretations may be made by the County by resolution of the Board of
Supervisors for purposes of clarifying any vagueness or ambiguity in this RMA.
G. APPEAL OF SPECIAL TAX LEVY
Any property owner claiming that the amount or application of the Special Tax is not correct
may file a written notice of appeal with the Administrator not later than one calendar year after
having paid the Special Tax that is disputed. The Administrator shall promptly review the
appeal, and if necessary, meet with the property owner, consider written and oral evidence
regarding the amount of the Special Tax, and decide the appeal. If the property owner disagrees
with the Administrator’s decision relative to the appeal, the owner may then file a written appeal
with the Board of Supervisors whose subsequent decision shall be binding. If the decision of the
Administrator (if the appeal is not filed with the Board of Supervisors) or the Board of
Supervisors (if the appeal is filed with the Board of Supervisors) requires the Special Tax to be
modified or changed in favor of the property owner, no cash refund shall be made for prior
years’ Special Tax levies, but an adjustment shall be made to the next Special Tax levy. This
procedure shall be exclusive and its exhaustion by any property owner shall be a condition
precedent to any legal action by such owner.
Agricultural Property N/A $564.17
per Parcel $9,378.63 per Parcel $9,942.80 per Parcel
Less than 5,000 Parcel Sq.Ft. $349.88
per Parcel $5,816.32 per Parcel $6,166.20 per Parcel
5,000 TO 5,999 Parcel Sq.Ft. $355.79
per Parcel $5,914.56 per Parcel $6,270.35 per Parcel
6,000 TO 6,999 Parcel Sq.Ft. $362.20
per Parcel $6,021.17 per Parcel $6,383.37 per Parcel
7,000 TO 7,999 Parcel Sq.Ft. $368.14
per Parcel $6,119.97 per Parcel $6,488.11 per Parcel
8,000 TO 9,999 Parcel Sq.Ft. $376.54
per Parcel $6,259.51 per Parcel $6,636.05 per Parcel
10,000 TO 13,999 Parcel Sq.Ft. $394.30
per Parcel $6,554.79 per Parcel $6,949.09 per Parcel
14,000 TO 19,999 Parcel Sq.Ft. $422.94
per Parcel $7,030.92 per Parcel $7,453.86 per Parcel
20,000 TO 29,999 Parcel Sq.Ft. $465.89
per Parcel $7,744.83 per Parcel $8,210.72 per Parcel
30,000 TO 39,999 Parcel Sq.Ft. $516.76
per Parcel $8,590.48 per Parcel $9,107.24 per Parcel
Greater than or Equal to
40,000 Parcel Sq.Ft.$564.17 per Parcel $9,378.63 per Parcel $9,942.80 per Parcel
Less than 2,500 Unit Sq.Ft. $267.61
per Unit $4,448.77 per Unit $4,716.38 per Unit
2,500 TO 2,999 Unit Sq.Ft. $269.85
per Unit $4,486.17 per Unit $4,756.02 per Unit
3,000 TO 3,999 Unit Sq.Ft. $279.27
per Unit $4,642.46 per Unit $4,921.73 per Unit
4,000 TO 4,999 Unit Sq.Ft. $291.12
per Unit $4,839.50 per Unit $5,130.62 per Unit
5,000 TO 5,999 Unit Sq.Ft. $303.44
per Unit $5,044.35 per Unit $5,347.79 per Unit
6,000 TO 6,999 Unit Sq.Ft. $315.80
per Unit $5,249.76 per Unit $5,565.56 per Unit
7,000 TO 7,999 Unit Sq.Ft. $327.65
per Unit $5,446.80 per Unit $5,774.45 per Unit
Greater than or Equal to
8,000 Unit Sq.Ft.$333.59 per Unit $5,545.60 per Unit $5,879.19 per Unit
Maximum Special Taxes for Tax Zone 11
Attachment 1
County of Contra Costa
Community Facilities District No. 2007-1
(Stormwater Facility Maintenance)
For Agricultural Property, Single Family Property, and Multi-Family Property
Type of Property Square Footage (Sq.Ft.)
Maximum
Tier 1
Special Tax
Maximum Special Taxes for FY 2007-082
Maximum
Special
Taxes
2Beginningin January 2008, and each January thereafter, the MaximumSpecial Taxes shown in this Attachment 1 shall be adjusted by applying the greater
of (i) the increase, if any, in the Local Consumer Price Index (CPI) for the San Francisco-Oakland-San Jose Area for All Urban Consumers that had
occurred since January of the prior year, or (ii) the increase, if any, in the Engineering News Record’s Common Labor Index that had occurred since
January of the prior year. Each annual adjustment of the Maximum Special Taxes shall be come effective on the following July 1.
Maximum
Tier 2
Special Tax
1Tax Zones that are added to CFD No. 2007-1 as a result of future annexations will have their Maximum Special Taxes determined during the annexation
process. This Attachment 1 shall be updated to reflect each new annexation.
Multi-Family Property
Single Family Property
Base
Maximum Tier 1
Special Tax
(per Parcel)
Incremental
Maximum Tier 1
Special Tax
(per Impervious
Square Foot)
Base
Maximum Tier 2
Special Tax
(per Parcel)
Incremental
Maximum Tier 2
Special Tax
(per Impervious
Square Foot)
Base
Maximum
Special Taxes
(per Parcel)
Incremental
Maximum
Special Taxes
(per Impervious
Square Foot)
$275.00 $0.02 $5,600.00 $0.12 $5,875.00 $0.14
Maximum Special Taxes for Tax Zone 11
For Other Property
Maximum Special Taxes
Attachment 1 Cont.
County of Contra Costa
Community Facilities District No. 2007-1
(Stormwater Facility Maintenance)
Maximum Tier 1 Special Tax
Maximum Special Taxes for FY 2007-082
1Tax Zones that are added to CFD No. 2007-1 as a result of future annexations will have their Maximum Special Taxes determinedduring
the annexation process. This Attachment 1 shall be updated to reflect each new annexation.
2Beginning in January 2008, and each January thereafter, the Maximum Special Taxes shown in this Attachment 1 shall be adjusted by
applying the greater of (i) the increase, if any, in the Local Consumer Price Index (CPI) for the San Francisco-Oakland-San Jose Area for
All Urban Consumers that had occurred since January of the prior year, or (ii) the increase, if any, in the Engineering News Record’s
Common Labor Index that had occurred since January of the prior year. Each annual adjustment of the Maximum Special Taxes shall be
come effective on the following July 1.
Maximum Tier 2 Special Tax
1 098-180-027
098-180-030
1The property identified by the Assessor’s Parcel numbers listed above shall remain part of
the identified Tax Zone regardless of changes in the configuration of the Assessor’s Parcels or
changes to APNs in future Fiscal Years. This Attachment 2 shall be updated to reflect Parcels
that are added to a Tax Zone or Tax Zones that are added to CFD No. 2007-1 as a result of
future annextions.
Identification of Tax Zones
Tax Zone Assessor's Parcels Included in Tax Zone
1
Attachment 2
County of Contra Costa
Community Facilities District No. 2007-1
(Stormwater Facility Maintenance)
APPENDIX D
Boundary Map of
Community Facilities District No. 2007-1
APPENDIX E
Assessor’s Parcel Maps for
Fiscal Year 2014-15