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HomeMy WebLinkAboutResolution 2019-054 EXHIBIT A DESCRIPTION OF AUTHORIZED SERVICES IMPROVEMENT AREA NO. 1 OF COMMUNITY FACILITIES DISTRICT NO. 2005-1 (PUBLIC SERVICES) The services which CFD No. 2005-1 IA No. 1 is authorized to finance are in addition to those provided in or required for the territory within CFD No. 2005-1 IA No. 1 and will not be replacing services already available. A general description of the services to be financed is as follows: POLICE AND FIRE SERVICES Police services and fire protection and suppression services (the “Services”) of the City of Atascadero required to sustain the service delivery capability for emergency and non-emergency services to new growth areas of the City of Atascadero, including but not limited to, related facilities, equipment, vehicles, ambulances and paramedics, fire apparatus, services, supplies and personnel; provided, however, that any increases in special taxes for costs related to employee wages and benefits shall be limited as provided in the Rate and Method of Apportionment of the Special Taxes to fund such Services. PARK SERVICES Park services of the City of Atascadero required for the operation and maintenance of public parks. The City of Atascadero is authorized to finance and direct administrative and incidental annual costs and expenses necessary to provide the maintenance and servicing for public services. No additional services will be necessary or provided in CFD No. 2005-1 and the services as described for CFD No. 2005-1 IA No. 1 will serve the properties within CFD No. 2005-1 IA No. 1. It is presently intended that the services will be provided, without preference or priority, to the existing territory in CFD No. 2005-1 IA No. EXHIBIT B CITY OF ATASCADERO IMPROVEMENT AREA 1 OF COMMUNITY FACILITIES DISTRICT NO. 2005-1 (PUBLIC SERVICES) RATE AND METHOD OF APPORTIONMENT A Special Tax of Improvement Area 1 of Community Facilities District No. 2005-1 (Public Services) of the City of Atascadero ("CFD") shall be levied on all Assessor's Parcels in the CFD and collected each Fiscal Year commencing in Fiscal Year 2019-20 in an amount determined by the City through the application of the rate and method of apportionment of the Special Tax set forth below. All of the real property in the CFD, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided. A. DEFINITIONS The terms hereinafter set forth have the following meanings: "Acre or Acreage" means the land area of an Assessor’s Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable final subdivision map, other final map, other parcel map, other condominium plan, or functionally equivalent map or instrument recorded in the Office of the County Recorder. The square footage of an Assessor's Parcel is equal to the Acreage multiplied by 43,560. "Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Part 1, Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses" means the actual or estimated costs incurred by the City as administrator of the CFD to determine, levy and collect the Special Taxes, including salaries, benefits and overhead costs of City employees whose duties are directly related to administration of the CFD and the f ees of consultants, legal counsel, the costs of collecting installments of the Special Taxes upon the general tax rolls, preparation of required reports; and any other costs required to administer the CFD as determined by the City. "Affordable Unit(s)" means dwelling units located on one or more Assessor’s Parcels of Residential Property that are subject to deed restrictions, resale restrictions, and/or regulatory agreements recorded in favor of the City providing for affordable housing. Affordable Units will require annual application to the City for verification of their affordable housing status. The City will have the authority to approve and establish policies regarding Affordable Housing Dwelling Units and their status. Affordable dwelling units shall be classified as Affordable Units by the CFD Administrator in the chronological order in which the building permits for such property are issued. "Annual Escalation Factor" means the greater of, five percent (5%) or the annual percentage change in the Consumer Price Index (CPI) of “All Urban Consumers” for the San Francisco-Oakland-San Jose Area or comparable index if such index is no longer in use. "Approved Property" means an Assessor’s Parcel and/or Lot in the District, which has a Final Map recorded prior to January 1st preceding the Fiscal Year in which the Special Tax is being levied, but for which no building permit has been issued prior to the May 1 st preceding the Fiscal Year in which the Special Tax is being levied. The term "Approved Property" shall apply only to Assessors’ Parcels and/or Lots, which have been subdivided for the purpose of residential or commercial development, excluding any Assessor’s Parcel that is designated as a remainder parcel determined by final documents and/or maps available to the CFD Administrator. "Assessor's Parcel" means a lot or parcel shown in an Assessor's Parcel Map with an assigned assessor's parcel number. "Assessor's Parcel Map" means an official map of the Assessor of the County designating parcels by assessor's parcel number. "Base Year" means Fiscal Year ending June 30, 2019. "CFD Administrator" means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes. "CFD" means Improvement Area 1 of Community Facilities District No. 2005-1 (Public Services) of the City of Atascadero. "City" means the City of Atascadero. "Council" means the City Council of the City of Atascadero, acting as the legislative body of the CFD. "County" means the County of San Luis Obispo, California. "Developed Property" means all Taxable Property, exclusive of Property Owner Association Property, or Public Property, for which a building permit was issued after July 1, 2019 and prior to May 1st preceding the Fiscal Year in which the Special Tax is being levied. "Final Map" means an Assessor’s Parcel Map, a final subdivision map, other parcel map, other final map, other condominium plan, or functionally equivalent map that has been recorded in the Office of the County Recorder. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Land Use Class" means any class provided for in Title 9 of the City’s Municipal Code, or other such similar document, as determined by the CFD Administrator. "Lot" means property within a recorded Final Map identified by a lot number for which a building permit has been issued or may potentially be issued. "Maximum Special Tax" means the maximum Special Tax, determined in accordance with Section C below that can be levied in the CFD in any Fiscal Year on any Assessor’s Parcel. "Multi-Family Residence" means all Lot(s) of Developed Property for which a building permit has been issued for a residential structure consisting of two or more residential units that share common walls, including, but not limited to, duplexes, triplexes, townhomes, condominiums, apartment units, and secondary units as defined in Ordinance No. 454. “Mixed-Use Residential Property” means all Lot(s) for which one or more building permit(s) has been issued for a combination of non-residential and residential uses. “Mixed-Use Residential Property– Qualified” means all Lot(s) classified as Mixed-Use Residential Property which meet all of the following criteria: 1. Located in the Downtown Commercial Zoning District as defined by Title 9 of the City’s Municipal Code. 2. Has a substantial Quality Retail component, which must not be less than 30% of the total square foot space, as determined by the CFD Administrator. 3. Is located within a building that is vertical mixed-use with commercial uses on the ground floor. 4. The building must be of superior quality and architecture, as determined by the CFD Administrator. 5. Must be maintained at the same level as the City maintains similar properties throughout the City, as determined by Council. "Non-Residential Property" means all Lot(s) of Developed Property for which a building permit(s) has been issued for a non- residential use and does not contain any Residential Units as defined under Residential Property or Multi-Family Residence. "Park Services" means the estimated and reasonable costs for maintaining authorized parks within the City. "Property Owner Association Property" means any property within the boundaries of the CFD that is owned by, or irrevocably dedicated as indicated in an instrument recorded with the County Recorder to, a property owner association, including any master or sub-association. "Proportionately" means in a manner such that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all applicable Assessor’s Parcels. "Public Property" means any property within the boundaries of the CFD that is, at the time of the CFD formation or at the time of an annexation, expected to be used for rights-of-way, parks, schools or any other public purpose and is owned by or irrevocably offered for dedication to the federal government, the State, the County, the City or any other public agency. "Public Safety Costs" means the estimated and reasonable costs of providing Public Safety services, including but not limited to (i) the costs of contracting for police and fire services, (ii) related facilities, equipment, vehicles, ambulances and paramedics, fire apparatus, supplies, (iii) the salaries and benefits of City staff if the City directly provides police and fire protection services, and (iv) City overhead costs associated with providing such services within the CFD. The Special Tax provides only partial funding for Public Safety. “Quality Retail” means a land use pursuant to Title 9, Chapter 3 of the Atascadero Municipal Code, including but not limited to: Bar/Tavern, Eating & drinking places, Microbrewery – brewpub, Tasting room, Artisan Foods & products, General retail and Hotels/Motels, all as determined by the CFD Administrator. "Residential Property" means all Assessor’s Parcels of Developed Property for which a building permit has been issued for purposes of constructing one or more Residential Units, as determined by the CFD Administrator. "Residential Unit" means any residence in which a person or persons may live, which comprises an independent facility capable of conveyance separate from adjacent residential dwelling units and is not considered to be for commercial or industrial use. This includes Single-Family Residence and Multi- Family Residence. "Single-Family Residence” means all Assessor’s Parcels of Developed Property for which a building permit(s) has been issued for purposes of constructing one residential dwelling unit. "Special Tax" means the Special Tax to be levied in each Fiscal Year on each Assessor's Parcel of Taxable Property to fund the Special Tax Requirement, and shall include Special Taxes levied or to be levied under Sections C and D, below. "Special Tax Requirement" means that amount required in any Fiscal Year for the CFD to: (i) pay for Public Safety Costs; (ii) pay for Park Services; (iii) pay reasonable Administrative Expenses; (vi) pay any amounts required to establish or replenish any reserve funds; and (v) pay for reasonably anticipated delinquent Special Taxes based on the delinquency rate for Special Taxes levied in the previous Fiscal Year; less any surplus of funds available from the previous Fiscal Year’s Special Tax levy. "State" means the State of California. "Taxable Property" means all of the Assessor's Parcels within the boundaries of the CFD that are not exempt from the Special Tax pursuant to law or as defined below. "Tax-Exempt Property" means an Assessor's Parcel not subject to the Special Tax. Tax-Exempt Property includes: (i) Public Property, (ii) Property Owner Association Property, and (iii) property designated by the City or CFD Administrator as Tax-Exempt Property. "Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified as Developed Property or Approved Property, including an Assessor’s Parcel that is designated as a remainder parcel and is not identified as potential Public Property by any final document and/or maps available to the CFD Administrator. B. ASSIGNMENT TO LAND USE CATEGORIES Each Fiscal Year using the definitions above, all Taxable Property within the CFD shall be classified as Developed Property, Approved Property, or Undeveloped Property. Developed Property shall further be classified as Non-Residential Property, Residential Property, Mixed-Use Residential Property or Mixed-Use Residential Property-Qualified and shall be subject to Special Taxes pursuant to Sections C and D below. C. MAXIMUM SPECIAL TAX RATE 1. Developed Property TABLE 1 Maximum Special Tax for Residential Property Improvement Area 1 of Community Facilities District No. 2005-1 (Public Services) Description Maximum Special Tax Per Unit Residential Units $679.84 per Unit Affordable Units $0 per Unit On each July 1, commencing July 1, 2020, the Maximum Special Tax Rates shall be increased in accordance with the Annual Escalation Factor. TABLE 2 Maximum Special Tax for Mixed-Use Residential Property and Mixed-Use Residential Property- Qualified Improvement Area 1 of Community Facilities District No. 2005-1 (Public Services) Description Maximum Special Tax Per Residential Unit Mixed-Use Residential Property $679.84 per Unit Mixed-Use Residential Property- Qualified $441.90 per Unit On each July 1, commencing July 1, 2020, the Maximum Special Tax Rates shall be increased in accordance with the Annual Escalation Factor. 2. Approved Property TABLE 3 Maximum Special Tax for Approved Property Improvement Area 1 of Community Facilities District No. 2005-1 (Public Services) Description Maximum Special Tax Per Lot Approved Property $356.92 per Lot On each July 1, commencing July 1, 2020, the Maximum Special Tax Rate shall be increased in accordance with the Annual Escalation Factor. 3. Non-Residential Property TABLE 4 Maximum Special Tax for Non-Residential Property Improvement Area 1 of Community Facilities District No. 2005-1 (Public Services) Description Maximum Special Tax Per Acre Non-Residential Property $2,855.33 per Acre The minimum special tax Non-Residential Property shall be subject to is $77.25 per parcel. On each July 1, commencing July 1, 2020, the Maximum Special Tax Rate for Non-Residential Property shall be increased in accordance with the Annual Escalation Factor. 4. Undeveloped Property Undeveloped Property will be assigned a Maximum Special Tax Rate of $633.49 per acre or portion thereof, with a minimum rate of $154.51 for Undeveloped Property less than or equal to one-fourth (1/4) of an Acre as described in Table 4. TABLE 5 Maximum Special Tax for Undeveloped Property Improvement Area 1 of Community Facilities District No. 2005-1 (Public Services) Description Maximum Special Tax Per Parcel/Acre Undeveloped Property 1/4 Acre $154.51 per Parcel Undeveloped Property >1/4 Acre $633.49 per Acre On each July 1, commencing July 1, 2020 , the Maximum Special Tax Rate, for Undeveloped Property, shall be increased in accordance with the Annual Escalation Factor D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX Commencing with Fiscal Year 2019-20, and for each following Fiscal Year, the CFD Administrator shall calculate the Special Tax Requirement based on the definitions in Section A and levy the Special Tax until the amount of the Special Tax levied equals the Special Tax Requirement. Step 1: The Special Tax shall be levied each Fiscal Year on each Assessor’s Parcel of Developed Propert y classified as Residential Property, Mixed-Use Residential Property or Mixed-Use Residential Property- Qualified Proportionately up to 100% of the applicable Maximum Special Tax. Step 2: If the Special Tax Requirement has not been satisfied by the first step, then the Special Tax shall be levied each Fiscal Year on each Assessor’s Parcel of Approved Property up to 100% of the applicable Maximum Special Tax for Approved Property. Step 3: If the first two steps have not satisfied the Special Tax Requirement, then the Special Tax shall be levied each Fiscal Year on each Assessor’s Parcel of Developed Property which is classified as Non- Residential Property up to 100% of the applicable Maximum Special Tax. Step 4: Lastly, if the preceding steps have not satisfied the Special Tax Requirement, then the Special Tax shall be levied each Fiscal Year on each Assessor’s Parcel of Undeveloped Property up to 100% of the applicable Maximum Special Tax for Undeveloped Property. E. APPEALS Any taxpayer that believes that the amount of the Special Tax assigned to a Parcel is in error may file a written notice with the CFD Administrator appealing the levy of the Special Tax. This notice is required to be filed with the CFD Administrator during the Fiscal Year the error is believed to have occurred. The CFD Administrator or designee will then promptly review the appeal and, if necessary, meet with the taxpayer. If the CFD Administrator verifies that the tax should be changed the Special Tax levy shall be corrected and, if applicable in any case, a refund shall be granted. F. MANNER OF COLLECTION Special Tax as levied pursuant to Section D above shall be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that the CFD Administrator may directly bill the Special Tax, may collect Special Taxes at a different time or in a different manner if necessary to meet the financial obligations of the CFD or as otherwise determined appropriate by the CFD Administrator. G. TERM OF SPECIAL TAX The Special Tax shall be levied in perpetuity or until such time as Council terminates the Special Tax. H. INTERPRETATION Council may interpret this Rate and Method of Apportionment of Special Tax by ordinance or resolution for purposes of clarifying any vagueness or ambiguity. Any decision of Council shall be final and binding as to all persons.