HomeMy WebLinkAboutRESOLUTIONS - 12021997 - 97-634 THE BOARD OF SUPERVISORS
CONTRA COSTA COUNTY, CALIFORNIA
Adopted this Resolution on December 2, 1997 , 1997, by the following vote:
AYES: Supervisors Rogers, Uilkema, Gerber, Canciamilla and DeSaulnier
NOES: None
ABSENT:None
ABSTAIN: None
RESOLUTION NO. 97/ 634
SUBJECT: AUTHORIZING A SPECIAL ELECTION FOR A SPECIAL TAX AND
PROPOSING THE ADOPTION OF A SPECIAL TAX TO PROVIDE FUNDING
FOR EXTENDED SERVICES FOR COUNTY SERVICE AREA M-29
(DOUGHERTY VALLEY), SAN RAMON AREA
The Contra Costa County Board of Supervisors, for Contra Costa County Service
Area M-29 (Dougherty Valley), San Ramon Area("CSA M-29") RESOLVES THAT:
1. Background. The Dougherty Valley is located in the unincorporated area of
Southern Contra Costa County (the "County"). In 1992, the Board of Supervisors approved
development of 11,000 dwelling units and up to 680,000 square feet of retail and commercial space
("Project") in an approximately 5,080-acre portion of Dougherty Valley ("Project Site'. As part of
the overall plan for operating and maintaining infrastructure, a County Service Area was
subsequently identified as the appropriate vehicle for funding operational services and for providing
ongoing municipal services to any unincorporated area developed as part of the Project. County
Service Area M-29 (Dougherty Valley), San Ramon Area ("CSA M-29") was formed on May 21,
1996 by Board of Supervisors Resolution No. 96/238. Resolution No. 96/238 states that it is
contemplated that CSA M-29 will be supported by benefit assessments and/or by special taxes
authorized pursuant to Government Code sections 25210.6a, 23027 and/or 50075 et seq.
2. Purpose. The purpose of this Resolution is to authorize a special election for a
special tax ("Tax") on parcels of real property on the secured property tax roll of Contra Costa
County that are within CSA M-29 and to propose the adoption of the Tax. Specifically, this
Resolution provides for a special election to authorize a county service area special tax authorized by
Government Code section 25210.6a, a county special tax authorized by Government Code
section 23027, and a special tax authorized by Government Code section 50075 et seq. The
revenues raised by the Tax shall be used to provide the following extended services (the "Extended
Services"): extended police services; and construction,operation and maintenance of parks,trails,
recreation areas, open space, special landscape areas, library, community center, senior center,
corporation yard, flood control and storm drain facilities, and internal road network(including
bicycle paths and park and ride lots); and other extended County facilities and services as prescribed
in Government Code sections 25210.4 et seq.
3. Definitions.
A. "Consumer Price Index" means that certain measure of the average change in
prices over time in a fixed market basket of goods as reported by the United States Department of
Labor Statistics for the San Francisco-Oakland-San Jose area. The base year for the Consumer Price
Index used in calculating the Tax on parcels within the Dougherty Valley shall be 1997. If the
Consumer Price Index is discontinued or revised, such other government index or computation with
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which it is replaced shall be used in order to obtain substantially the same result as would be
obtained if the Consumer Price Index had not been discontinued or revised.
B. "CSA M-29" has that meaning set forth in Paragraph 1 of this Resolution.
C. "Developers" mean Shapell Industries, Inc., a Delaware corporation
("Shapell"), and Windemere Ranch Partners, a California limited partnership ("Windemere"),
together with their successors and assigns.
D. "Fiscal year" means the period of July 1 through the following June 30.
E. "Memorandum of Understanding" or"MOU" shall mean that certain
agreement titled"Memorandum of Understanding Between Contra Costa County, the City of San
Ramon, Shapell Industries and Windemere Ranch Partners Relating to the Development of
Dougherty Valley" entered into between the County, the City, Shapell and Windemere as of
October 14, 1997 on file with the Clerk of the Board of Supervisors.
F. "Project" has that meaning set forth in Paragraph 1 of this Resolution.
G. "Project Site" has that meaning set forth in Paragraph 1 of this Resolution.
H. "Tax" has that meaning set forth in Paragraph 2 of this Resolution.
1. "Tax Rate Multiplier"has that meaning set forth in Paragraph 6 of this
Resolution.
J. "Utility Rate Index" or"URI" is an index that shall be used to adjust the
change in the cost of utility services provided by CSA M-29. The URI for each year is calculated
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based upon the following formula: 20 randomly selected parcels within the Project Site, which
include both residential and non-residential parcels, shall be identified. The actual, total gas, water
and electricity rates for the preceding Fiscal Year(year 1) for all 20 of these parcels shall be
combined. This total shall be divided by the actual, total gas, water and electricity rates for the same
20 parcels for the preceding Fiscal Year(year 0).
K. "Use Code" means the code number assigned by the Assessor of Contra
Costa County in order to classify parcels according to use for ad valorem property tax purposes.
Exhibit A attached hereto and incorporated herein shows the current property use code categories
utilized by the Assessor and the Tax amounts that will be assigned to each parcel that falls within the
identified use code category.
4. Type of Tax. The Tax is a special tax. Because the burden of the Tax falls upon
property, it is also is a property tax, but the Tax is not determined according to nor in any manner
based upon the value of property; the Tax is levied on a parcel and use of property basis. Insofar as
not inconsistent with this Resolution or with legislation governing special taxes and insofar as
applicable to a property tax that is not based on value, the provisions of the California Revenue and
Taxation Code and the California Constitution that relate to ad valorem property taxes are intended
to apply to the collection and administration of the Tax, as authorized by law.
5. Property to be Taxed. The following parcels describe the Project Site. The
property described by these parcels and all subdivided parcels contained therein shall be subject to
the Tax:
Windemere Parcels Shapell Parcels
APN #206-050-006 APN #206-230-001
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APN#206-050-007 APN#217-060-004
APN #206-050-008 APN#217-060-005
APN#206-050-009 APN#217-060-025
APN #206-050-010 APN#206-240-003
APN #206-050-011 APN#206-240-004
APN#206-050-012 APN#206-240-005
APN#206-090-004 APN#206-240-008
APN #206-090-005 APN#206-240-009
APN 9206-090-006 APN#206-240-010
APN 9206-090-007 APN#206-240-011
APN#206-090-008 APN#206-250-003
APN#206-090-009 APN#206-050-004
APN#206-090-010 APN#206-050-008
APN#206-090-011 APN #206-120-001
APN#206-120-002
Total Parcels 15 APN#206-080-001
APN #206-040-002
APN #206-040-003
APN#206-040-004
Total Parcels 20
6. Rate of the Tax.
A. The parcels identified above in Paragraph 5 will be subdivided under a series
of Project approvals and agreements. These subdivided parcels shall be subject to the Tax in the
amounts described in this Paragraph G. This section is intended to implement section 5.1 of the
MOU and shall be interpreted and applied in a manner consistent therewith. As explained below, the
portion of the total Tax that shall be chargeable to each of these subdivided parcels (the "Tax Per
Parcel") is based upon the Tier Tax, the Property Use Code Category and the Tax Rate Multiplier
that will be assigned to that parcel as adjusted by the Consumer Price Index and the Utility Rate
Index.
B. As provided in Section 5.1(b)(2)(B) of the MOU, upon the approval of each
new final map for the Project, all the parcels within that map will be assigned one of the "vacant"
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Property Use Code Categories identified in Exhibit C of the MOU (Use Code Categories 15, 16, 17,
18, 20 and 30). As provided in the MOU, when "a building foundation is poured" on a parcel, "the
Property Use Code Category assigned to that parcel will be changed by the County Assessor to
reflect the actual land use on that parcel."
C. Pursuant to Section 5.l(b)(2)(B) of the MOU, there are two "Tiers" for the
payment of the Tax on residential parcels. Tier A is the Tier Tax that will generally be applied to
higher density residential development. For fiscal year 1997-1998 the Tier A Tax is $563 per unit.
Tier B is the Tier Tax that will generally be applied to lower density residential development. For
fiscal year 1997-1998 the Tier B Tax is $795 per unit.
D. Exhibit A of this Resolution shows the current Use Codes for each Tier.
Tier A includes Use Code Categories 25, 26, 27 and 28. Tier B includes Use Code Categories 11,
12, 13, 14, 19, 21, 22, 23, 24, and 29. Use Code Category 31 is currently designated for commercial
stores, not including supermarkets.
E. As further reflected in Exhibit A of this Resolution and Section 5.1(b)(2)(B)
MOU, only apartment parcels will be automatically charged the Tier A Tax. Other parcels will be
eligible for the Tier A Tax, if they meet the following qualifications:
• The density shall be 15 du/acre or more.
• Identical product types within each final map shall be the same Tier
Tax. (i.e., all product that is 15 du/acre within an identified parcel of
a final map will have the same tier).
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• Identical building product in adjacent final maps shall be the same
Tier Tax.
• Tiers shall be approved prior to and may not be changed after the
recording of the final map.
• No more than 25% of each Developer's total units Project-wide shall
be assigned the lower Tier Tax, Tier A.
F. Pursuant to Section 5.1(b)(2)(A) of the MOU, each subdivided parcel will
also be assigned a multiplier(the "Tax Rate Multiplier")to reflect the actual number of units
approved for that single, subdivided parcel.
G. The Tax Per Parcel is based on the Property Use Code Category, the Tax Tier
that will be assigned to that subdivided parcel and the applicable Tax Rate Multiplier, calculated as
follows:
Tax Annual Tax Tax Rate Consumer Utility
Per = Per Parcel x Multiplier x Price Index x Rate Index
Parcel based upon the (see Para. 6.17 (see Para. 6.I (see Para. 6.I
Tier Tax and the above) below) below)
Use Code assigned
to that parcel (see
Paras. 6.B-6.E
above)
Section 5.1(b)(2)(A) of the MOU provides an example:
[T]he Annual . . . Tax Per Parcel identified in Exhibit C [of the MOU]
for apartments with 5-12 units is $4,785 or an average density of
8.5 units multiplied by the Tier A rate of$563. If 10 units were
actually approved as part of the final map process,the Annual . . . Tax
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for that particular Assessor's Parcel should be $5,630, or 10 actual
units charged at the Tier A rate of$563. The . . . Tax Rate Multiplier
for this example parcel would, therefore, be 1.18 (or 10/8.5).
H. The Project will include non-residential as well as residential parcels. As
provided in the proposed"Dougherty Valley County Service Area M-29 Annual Budget 1997-1998,
Five-Year Budget 1997-98 through 2001-02" which is Exhibit E of the MOU, the Tax Per Parcel on
non-residential parcels in the Project will be $0.33 for each square foot.
1. The Tax Per Parcel for both residential and non-residential parcels shall
be adjusted each subsequent year to reflect increases in the Consumer Price Index and the Utility
Rate Index. Annual increases in the Tax shall be calculated as follows:
Tax for Nonutility-Related (Consumer Price Index for April of the
Costs x immediately preceding fiscal year)
divided by the (Consumer Price Index for
April 1997)
plus:
Tax for Utility-Related (Utility Rate Index based on the costs of
Costs x utilities for the immediately preceding
fiscal year) divided by the (Utility Rate
Index based on the costs of utilities for
fiscal year 1997-1998)
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J. In no event shall the Tax Per Parcel for any fiscal year be less than the
amount established for the first fiscal year.l
K. The Tax Per Parcel levied pursuant to this Article shall be a charge upon the
parcel and shall be due and collectible as set forth in Paragraph 7 of this Resolution. A complete
listing of the amount of Tax Per Parcel shalt be maintained by the Public Works Department of the
County of Contra Costa at Martinez, and be available for public inspection during the remainder of
the fiscal year for which such Tax is levied.
L. Any disputes involving the amount of the Tax, the type of Tier Tax, the Use
Code Category, or the Tax Rate Multiplier applicable to a particular parcel may be appealed to the
Director of the Public Works Department. Any such appeal shall be filed by the affected property
owner(s)within thirty days of the date on which the Tax is first levied on the parcel. A decision on
the appeal shall be rendered within sixty days of the date on which the appeal is filed with the
Director of the Public Works Department.
7. Collection and Administration.
A. The amount of the Tax Per Parcel each year shall constitute a lien on such
property, in accordance with Revenue and Taxation Code Section 2187, and shall have the same
effect as an ad valorem real property tax lien until fully paid.
I Pursuant to Section 5.1 (b)(2)(B) of the MOU, if any legal challenge results in a prohibition
against, or a substantial delay in the levy of, a Tier A Tax on any parcel, the Tier B Tax in effect at
the time of such prohibition or delay shall be charged to such parcel and adjusted in subsequent
years according to the formulas provided in Paragraph 6 of this Resolution.
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CA962040.016
B. The Tax under this Resolution shall be levied on the first day of the fiscal
year following the fiscal year in which a building foundation is poured for the parcel to be taxed.
The Tax on each parcel shall be billed on the secured roll tax bills for ad valorem property taxes and
shall be payable to the County of Contra Costa. Insofar as feasible and insofar as not inconsistent
with this Resolution,the Tax is to be collected in the same manner in which the County collects
secured roll ad valorem property taxes. Insofar as feasible and insofar as not inconsistent with this
Resolution, the times and procedure regarding exemptions, due dates, installment payments,
corrections, cancellations, refunds, late payments, penalties, liens, and collections for secured roll ad
valorem property taxes shall be applicable to the collection of the Tax. Notwithstanding anything to
the contrary in the foregoing, as to the Tax: (1)the secured roll tax bills shall be the only notices
required for the Tax, and (2)the homeowners and veterans exemptions shall not be applicable
because such exemptions are determined by dollar amount of value.
C. The reasonable costs incurred by the County officers collecting and
administering this County Tax shall be deducted from the collected Tax. Otherwise, the proceeds of
the Tax shall be used only for the benefit of property owners and residents in CSA M-29.
8. Severability Clause. If any Article, section, subsection, sentence, phrase of clause
of this Resolution is for any reason held to be invalid, such decision shall not effect the validity of
the remaining portion of this Resolution. The voters of the area subject to the Tax hereby declare
that they would have adopted the remainder of this Resolution, including each Article, section,
subsection, sentence phrase or clause, irrespective of the invalidity of any other Article, section,
subsection, sentence, phrase or clause.
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9. Effective Date. This Resolution shall take effect immediately upon its confirmation
by two-thirds of the voters voting within the Project Site in an election to be held February 10, 1998
to approve the levy of the Tax. As further provided in Paragraph 6(B) of this Resolution, the Tax
shall be levied beginning on the first day of the fiscal year following the fiscal year in which a
building foundation is poured on any parcel subject to the Tax.
Orig.Dept.: Public Works Department(Special Districts)
cc: Skip Epperly(510)313-2253
County Administrator I hereby certify that this is a trueand correctcopyof
County Counsel an action taken and entered on the minutes of the
Auditor-Controller Board Of S ISOis onhhe date Shown.
ATTESTED- I`f'9 7
County Assessor PHIL BATCHELOR,clerk 'f the Board
Community Development Dept. (TPerV7Band CO ty Administrator
Christian Truebridge,Shapell Industries
Susan Collins,Windemere Ranch Partners By Deputy
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1
EXHIBIT A
USE CODES
PROPERTY USE ANNUAL TAX
CODE CATEGORY EXPLANATION PER PARCEL
11 Single Family Residence - 1 res; 1 site $795
12 Single Family Residence - 1 res, 2 or more sites $795
13 Single Family Residence - 2 res, 1 or more sites $1,590
14 Single Family Residence - other than single fam. $795
15 Misc. Improvements - 1 site $0
16 Misc. Improvements - 2 or more sites $0
17 Vacant- 1 site $0
18 Vacant- 2 or more sites $0
19 Single Family Residence -Det. w/com area $795
20 Vacant Multiple $0
21 Duplex $1,590
22 Triplex $2,385
23 Fourplex $3,180
24 Combinations $795
25 Apartments (5-12 units) $4,785
26 Apartments (13-24 units) $10,415
27 Apartments (25-59 units) $23,646
28 Apartments (60+ units) $33,780
29 Attached PUD's cluster homes, condos $795
30 Vacant Commercial $0
31 Commercial stores -not supermarkets $330
17
NOTICE OF
HEARING 13EFORE
PROOF OF PUfa LIGAVON THE CONTRA COSTA
COUNTY BOARD OF
SUPERVISORS
DOUGHERTY VALLEY/
SAN RAMON AREA
STATTE: OF CAUFORNLA, NOTICE is hereby given
that the Board of Supervisors
County o( Contra Costa that Contra Costa County will
meet in the Board Chambers,
1 am a citizen of the (3clated States and resident of the Room 107 at 651 Pine Street,
Martinez,California,on Tues-
day, December 2, 1997 at
County afoce-sald; I a over the U00 of ClOhtoen years, 2:00 p.m, to consider com-
and not a party te o(--interested In the above-eatitled men
ofany interested per-
son whether written or oral on
matter. the adoption of a resolution
ordering a special election to
I arn the Prindpal Lcoal Cferk 0(tho Contra authorize the levy of a special
tax for County Service Area
Dougherty
newspaper of oenoral arcalatloci. printed and Pub- M-29, e Valley,
San
((shod.at 2640 Shadelands Ddva In the (:�Jty ofWalnut
Ramon area and proposing
the adoption of such a spe-
cial tax.A,copy of the Resou-
C(-e-eV, Courity of Co<ltra Costa, 94598- tion is on file with the Clerk of
the Board of Supervisors,651
Pine Street,Room 106,Marti-
Arid Which newspaper has b4a-ea adjUdoed a rlewsPaPcc nez,California and the Public
0(<)Criecal c'U-Cutation by the SU riot Court of the County Works Department,255 Gla-
of Contra Costa, State of Callb"a, Under tjie,date of tier Drive,Martinez.
Dated:November 4,1997
-_0c;tob-(_'C 221. 1934- Gale Number 19764. PHIL BATCHELOR, Clerk of
- the Board of Ss
The Inotfc-e-, o(wh[cli the annexed Is a printed copy(set 1171 County Administratoupervir ors and
type not _-xnal(cc than noaparet{]I, has been published In By:
amitre
Cervelli,Deputy Clerk
e l CT 90
P
ecJ-i rea(Aar acid llre Issue o(sald newspaperLugaQ22
and not Publish November 17,1997
In any sup[terne-0 thereofon the (0t(oVAC110-dates, to-wit
.................----
-------------- UWPUIOM----- -
air In the yeas of 19AZ
I certffy (oc declare) under penalty of pc�UCY ttiat the
forociolno Is true and correct.
Execu(edl at Walnut C e k Q !iforrlla.
On thIs ay p b 1'
7
.... ........
. .. ..........................................
Contra Costa 'ncnes
P.D. Box 4147
Walnut Cceek, CA 94596
(510)935_2525 -
Proof Of Pubticat(ocl of:
fatt
t Cached is a COPY of the fecal advertisement that pub-
ilshadj
sjo(
BC