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HomeMy WebLinkAbout21761 - RESOLUTIONS - 11/15/2006 RESOLUTION NO. 21761 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PALM SPRINGS, CALIFORNIA, AUTHORIZING THE ANNEXATION OF TERRITORY TO COMMUNITY FACILITIES DISTRICT NO. 2005-1 AND AUTHORIZING THE LEVY OF A SPECIAL TAX AND SUBMITTING THE LEVY OF TAX TO THE QUALIFIED ELECTORS. WHEREAS, this Council, on October 4, 2006, adopted Resolution No. 21733 (hereafter referred to as the 'Resolution of Intention") stating its intention to annex territory to City of Palm Springs Community Facilities District No. 2005-1 (Public Safety Services) (hereafter referred to as "CFD No. 2005-1"), pursuant to the Mello-Roos Community Facilities Act of 1982, as amended (hereafter referred to as the "Act"); and WHEREAS, a copy of the Resolution of Intention, which states the authorized services to be provided and financed by CFD No. 2005-1, and a description and map of the proposed boundaries of the territory to be annexed to CFD No. 2005-1 ("Annexation No. 2"), is on file with the City Clerk and the provisions thereof are fully incorporated herein by this reference as if fully set forth herein; and WHEREAS, on the 15th of November, 2006, this Council held a noticed public hearing 1 as required by the Act and the Resolution of Intention relative to the proposed annexation of territory to CFD No. 2005-1; and WHEREAS, at said hearing all interested persons desiring to be heard on all matters pertaining to the annexation of territory to CFD No. 2005-1 and the levy of said special taxes within the area proposed to be annexed were heard and a full and fair hearing was held; and WHEREAS, prior to the time fixed for said hearing, written protests had not been filed against the proposed annexation of territory to CFD No. 2005-1 by (i) 50% or more of the registered voters, or six registered voters, whichever is more, residing in CFD No. 2005-1, or (ii) 50% or more of the registered voters, or six registered, whichever is more, residing in the territory proposed to be annexed to CFD No. 2005-1, or (iii) owners of one-half or more of the area of land in the territory proposed to be annexed to CFD No. 2005-1; and WHEREAS, a boundary map for Annexation No. 2 to CFD No. 2005-1 has been filed with the County Recorder of the County of Riverside, which map shows the territory to be annexed in these proceedings, and a copy thereof is on file with the City Clerk. NOW, THEREFORE BE IT RESOLVED, determined and ordered by the City Council for 1 the City of Palm Springs as follows: Resolution No. 21761 Page 2 SECTION 1 Recitals. The above recitals are all true and correct. ' SECTION 2 Authorization. All prior proceedings taken by this Council with respect to CFD No. 2005-1 and the proposed annexation of territory thereto have been duly considered and are hereby determined to be valid and in conformity with the Act. SECTION 3 Boundaries. The description and map of the boundaries of the territory to be annexed to CFD No. 2005-1, on file with the City Clerk are hereby finally approved, are incorporated herein by reference, and shall be included within the boundaries of CFD No. 2005-1, and said territory is hereby annexed to CFD No. 2005- 1, subject to voter approval of the levy of the special taxes therein as hereinafter provided. SECTION 4 Services. The services which CFD No. 2005-1 is authorized to finance are in addition to those provided in or required for the territory within CFD No. 2005-1 and the territory to be annexed to CFD No. 2005-1 and will not be replacing services already available. A general description of the services to be financed is as follows: PUBLIC SAFETY SERVICES Police services, fire protection and suppression services, and life safety services (the "Services") of the City of Palm Springs required to sustain the service delivery capability , for emergency and non-emergency services to new growth areas of the City of Palm Springs, including but not limited to, 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. SECTION 5 Special Taxes. It is the intention of this legislative body that, except where funds are otherwise available, a special tax sufficient to pay for said services to be provided in CFD No. 2005-1 and the territory proposed to be annexed as part of Annexation No. 2, secured by recordation of a continuing lien against all non-exempt real property in Annexation No. 2, will be levied annually within the boundaries of Annexation No. 2 from and after the annexation of such property to CF❑ No. 2005-1. The special taxes shall be those as originally authorized through the formation of CFD No. 2005-1 and adopted by Ordinance of this legislative body, and no changes or modifications are proposed in the special taxes from those as originally set forth and made applicable to CFD No. 2005-1. For particulars as to the rate and method of apportionment of the proposed special tax (the "RMA"), reference is made to the attached and incorporated Exhibit "A," which sets forth in sufficient detail the method of apportionment to allow each landowner or resident within the Annexation No. 2 to clearly estimate the maximum annual amount ' that said person will have to pay on said special tax. Resolution No. 21761 Page 3 SECTION 6 Election. The provisions of the Resolution of Intention of the City each as heretofore adopted by this Council are by this reference incorporated herein, as if fully set forth herein. (a) Pursuant to the provisions of the Act, the proposition of the levy of the special tax within Annexation No. 2 shall be submitted to the voters within Annexation No. 2 at an election called therefore as hereinafter provided. This Council hereby finds that fewer than 12 persons have been registered to vote within Annexation No. 2 for each of the 90 days preceding the close of the hearing heretofore conducted and concluded by this Council for the purposes of these annexation proceedings. Accordingly, and pursuant to Section 53326 of the Act, this Council finds that for purposes of these proceedings the qualified electors are the landowners within Annexation No. 2 and that the vote shall be by said landowners, each having one vote for each acre or each acre or portion thereof such landowner owns in Annexation No. 2. (b) Pursuant to Section 53326 of the Act, the election shall be conducted by mail ballot under section 1340 of the California Elections Code. The Council called a special election to consider the measures described and incorporated as Exhibit "B," which election was held on November 15, 2006 (hereafter referred to as "Election Day"). The City Clerk was the election official to conduct the election and provided each landowner in the territory to be annexed to CFD No. 2005-1, a ballot in the form of Exhibit "B", which form is hereby approved. The City Clerk has accepted the ballots of the qualified electors received prior to 6:00 o'clock p.m. on Election Day, whether received by mail or by personal delivery. (c) This Council hereby further finds that the provision of Section 53326 of the Act requiring a minimum of 90 days to elapse before said election is for the protection of voters, that the voters have waived such requirement and the date for the election hereinabove specified is established accordingly. ADOPTED THIS 15th day of November, 2006. David H. Ready Manager ATTEST: es Thompson, City Clerk Resolution No. 21761 Page 4 CERTIFICATION I STATE OF CALIFORNIA ) COUNTY OF RIVERSIDE ) ss. CITY OF PALM SPRINGS ) I, JAMES THOMPSON, City Clerk of the City of Palm Springs, hereby certify that Resolution No. 21761 is a full, true and correct copy, and was duly adopted at a regular meeting of the City Council of the City of Palm Springs on the 16th day of November, 2006, by the following vote: AYES: Councilmember Pougnet, Mayor Pro Tem Foat, and Mayor Oden. NOES: Councilmember McCulloch. ABSENT: Councilmember Mills. ABSTAIN: None. _�� •rimy �— GTarnes Thompson, City Clerk diity of Palm Springs, California r Resolution No. 21761 Page 5 EXHIBIT A RATE AND METHOD OF APPORTIONMENT Resolution No. 21761 Page 6 CITY OF PALM SPRINGS ' COMMUNITY FACILITIES DISTRICT NO. 2005-1 (PUBLIC SAFETY SERVICES) RATE AND METHOD OF APPORTIONMENT A Special Tax of Community Facilities District No. 2005-1 (Public Safety Services) of the City of Palm Springs (the "District") shall be levied on all Assessor's Parcels in the District and collected each Fiscal Year commencing in Fiscal Year 2006-07 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 District, 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, being Chapter 2.5, Part 1, Division 2 of Title 5 of the Government Code of the State of California, as amended, which authorizes the establishment of the District to finance: a) police protection services, and b) fire protection and suppression services, and life safety services including but not limited to ambulance and paramedic services. "Administrative Expenses" means the actual or estimated costs incurred by the City as administrator of the District to determine, levy and collect the Special Taxes, including the proportionate amount of the salaries and benefits of City employees whose duties are directly related to administration of the District and the fees 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 District as determined by the City. "Annual Escalation Factor" means the greater of the increase in the annual percentage change of the All Urban Consumers Consumer Price Index (CPI) or the percent increase of salaries and benefits for public safety employees as stated in the Memorandum of Understanding for the fiscal year of the Special Tax. The annual CPI used shall be for the area of Los Angeles-Riverside- Orange County, CA as reflected in the then-current April update. The annual CPI Resolution No. 21761 Page 7 used shall be as determined by the United States Department of Labor, Bureau of Labor Statistics, and may be obtained through the California Division of Labor _ Statistics and Research (www.dir.ca.gov/dlsr). If the foregoing index is not available, the CFD Administrator shall select a reasonably comparable index. "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, 2007. "City" means the City of Palm Springs. "Council" means the City Council of the City of Palm Springs, acting as the legislative body of the District. "County" means the County of Riverside, California. "Developed Multi-Family Residence" means all Assessor's Parcels of Developed Property for which a building permit has been issued for purposes of constructing a residential structure consisting of two or more residential units that share common walls, including, but not limited to, duplexes, triplexes, town homes, condominiums, and apartment units. "Developed Property" means all Taxable Property, exclusive of Property Owner Association Property, Non-Residential Property, or Public Property, for which a building permit was issued after January 1, 2006 and prior to May 1st preceding the Fiscal Year in which the Special Tax is being levied. "Developed Single-Family Residence" means all Assessors' Parcels of Developed Property for which a building permit(s) has been issued for purposes of constructing one single-family residential dwelling unit. "District 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. "District" means Community Facilities District No. 2005-1 (Public Safety Services) of the City of Palm Springs. "Entitled Property" means an Assessor's Parcel and/or Lot in the District, which has a Final Map recorded prior to January 1 st 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 Vt preceding the Fiscal Year in which the Special Tax is being levied. The term "Entitled Property" shall apply only to Assessors' Parcels and/or Resolution No. 21761 Page 8 Lots, which have been subdivided for the purpose of residential development, excluding any Assessor's Parcel that is designated as a remainder parcel ' determined by final documents and/or maps available to the District Administrator. "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 of the classes listed in Table 1. "Lot" means property within a recorded Final Map identified by a lot number for which a building permit has been issued or may be issued. "Maximum Special Tax" means the maximum Special Tax, determined in accordance with Section C below that can be levied in the District in any Fiscal Year on any Assessor's Parcel- "Non-Residential Property" means all Assessors' Parcels for which a building permit(s) has been issued for a non-residential use and does not contain any ' residential units as defined under Developed Single Family Residence or Developed Multi-Family Residence. "Property Owner Association Property" means any property within the boundaries of the District 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 Assessor's Parcels within each Land Use Class. "Public Property" means any property within the boundaries of the District that is, at the time of the District 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 Service Costs" means the estimated and reasonable costs of providing police services and fire protection and suppression services and life safety services, including but not limited to (i) the costs of contracting services, (ii) equipment, vehicles, ambulances and paramedics, fire apparatus, supplies, (iii) the salaries and benefits of City staff that directly provide police services and Resolution No. 21761 Page 9 fire protection and suppression services and life safety services, respectively, and (iv) City overhead costs associated with providing such services within the District. On each July 1 following the Base Year the increases attributed to salaries and benefits shall be calculated and limited to the increase based on the Annual Escalation Factor. The Special Tax provides only partial funding for police, fire and life safety services. "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 District to: (i) pay for Public Safety Service Costs; (ii) pay reasonable Administrative Expenses; (iii) pay any amounts required to establish or replenish any reserve funds; and (iv) 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 District and any future annexation to the District that are not exempt from the Special Tax pursuant to law or as defined herein. "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, (iii) Non-Residential Property, and (iv) property designated by the City or District Administrator as Tax-Exempt Property. "Undeveloped Property" means, for each Fiscal Year, all Assessor's Parcels of Taxable Property not classified as Developed Property or Entitled Property, including an Assessor's Parcel that is designated as a remainder parcel and is not identified as potential Public Property by any final documents and/or maps available to the District Administrator. "Unit" means any separate residential dwelling unit 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. IB. ASSIGNMENT TO LAND USE CATEGORIES Each Fiscal Year using the definitions above, all Taxable Property within the District shall be classified as Developed Property, Entitled Property, or Undeveloped Property. Developed Property shall be further classified as Developed Single-Family Residence or Developed Multi-Family Residence. Commencing with the Base Year and for each Resolution No, 21761 Page 10 subsequent Fiscal Year, all Taxable Property shall be subject to Special Taxes pursuant to Sections C and D below. C. MAXIMUM SPECIAL TAX RATE Developed Property TABLE 1 Maximum Special Tax for Developed Property Community Facilities District No. 2005-1 (Public Safety Services) Maximum Land Use Description Special Tax Class Per Unit Developed Single- $350 per Unit Family Residence 2 Developed Multi-Family $295 per Unit Residence On each July 1 following the Base Year (i.e., July 1, 2007), the Maximum ' Special Tax Rates in Table 1 shall be increased in accordance with the Annual Escalation Factor. Once the Maximum Special Tax Per Unit is equal to $500 per Unit, no further Annual Escalation Factor shall be applied and the Maximum Special Tax Per Unit shall not exceed $500. 2. Entitled Property TABLE 2 Maximum Special Tax for Entitled Property Community Facilities District No. 2005-1 (Public Safety Services) Maximum Land Use a) Description Special Tax Class Per Lot 3 Entitled Property $100 per Lot No Annual Escalation Factor shall be applied to the Maximum Special Tax Per Lot for Entitled Property. Resolution No. 21761 Page 11 1 3. Undeveloped Property Undeveloped Property will be assigned a Maximum Special Tax Rate of $500 per acre or portion thereof, with a minimum rate of $100 for Undeveloped Property less than or equal to one-forth (1/4) of an Acre as described in Table 3. TABLE 3 b) Maximum Special Tax for Undeveloped Property Community Facilities District No. 2005-1 (Public Safety Services) Maximum Land Special Tax Use Description Per Class Parcel/Acre Undeveloped $100 per 4 Property 51/4 Acre Assessors Parcel 5 Undeveloped $500 per Acre Property >1/4 Acre No Annual Escalation Factor shall be applied to the Maximum Special Tax Per Parcel/Acre for Undeveloped Property. 4. Tax-Exempt Property No Special Tax shall be levied on Tax-Exempt Property. 5. Multiple Land Use Classes In some instances an Assessor's Parcel may contain more than one Land Use Class. The Maximum Special Tax levied on an Assessor's Parcel shall be the sum of the Maximum Special Tax levies that can be imposed on all Land Use Classes located on that Assessor's Parcel. D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX Commencing with Fiscal Year 2006-07, and for each subsequent Fiscal Year, the District Administrator shall calculate the Special Tax Requirement based on the definitions in Section A and levy the Special Tax as follows until the amount of the Special Tax levied equals the Special Tax Requirement. First, the Special Tax shall be levied each Fiscal Year on each Assessor's Parcel of Developed Property Proportionately between Developed Single-Family Residence and Developed Multi-Family Residence up to 100% of the applicable Maximum Resolution No. 21761 Page 12 Special Tax. Second, 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 Entitled Property up to 100% of the applicable Maximum Special Tax for Entitled Property. Lastly, 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 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 an Assessor's Parcel is in error may file a written notice with the District Administrator appealing the levy of the Special Tax. This notice is required to be filed with the District Administrator during the Fiscal Year the error is believed to have occurred. The District Administrator or designee will then promptly review the appeal and, if necessary, meet with the taxpayer. If the District 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. EXEMPTIONS 1. Residential Property ' Residential Properties which annually meet one or more of the following standards shall be exempt from payment of the Special Tax: a. A Residential Property consisting of one or two person(s) earning $15,300 or less gross income per year, upon complying with procedures to establish such exemption, or b. A Residential Property consisting of three persons earning $17,900 or less gross income per year, upon complying with procedures to establish such exemption, or G. A Residential Property which qualifies for either the Low Income Rate Assistance (LIRA) exemption for electrical or gas services or the Lifeline exemption for telephone services. The City is authorized and directed to promulgate administrative rules and procedures for verification of eligibility for the exemptions referred to in section F. G. 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 District Administrator may directly bill the Special Tax, may collect Special Taxes at a different time or in a different manner if necessary to Resolution No. 21761 Page 13 meet the financial obligations of the District or as otherwise determined appropriate by the District Administrator. K TERM OF SPECIAL TAX Every five years after the establishment of the District, the City Council may reexamine, if deemed necessary by City Council, the necessity of the continuance of the Special Tax through the preparation of a Fiscal Impact Analysis, otherwise the Special Tax shall be levied in perpetuity.