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Home My WebLink AboutCC Resolution 14803 (Special Tax on Properties at Loch Lomond 10 - Mello-Roos District No. 1992-1)RESOLUTION NO. 14803 A RESOLUTION OF THE SAN RAFAEL CITY COUNCIL SETTING THE SPECIAL TAX FOR COMMUNITY FACILITIES DISTRICT NO. 1992-1 (LOCH LOMOND #10) FOR FISCAL YEAR 2020-21 WHEREAS, the City Council of the City of San Rafael by Resolution No. 8839 formed “Community Facilities District No. 1992-1, (Loch Lomond #10), City of San Rafael, County of Marin, State of California,” (hereafter “CFD 1992-1”); and WHEREAS, the landowners of CFD 1992-1 voted in a mail ballot election called by the City Council by Resolution No. 8840, and unanimously approved the imposition of a special district tax, as declared in Resolution No. 8841; and WHEREAS, on March 9, 1993, the City of San Rafael prepared and caused to be recorded a “Notice of Special Tax Lien” for all of the parcels within CFD 1992-1, which included the facilities and services to be funded by the tax, and method for establishing a rate and calculating the apportionment of the tax; and WHEREAS, on July 17, 1995 the City Council adopted Ordinance No. 1683 levying special taxes within CFD 1992-1; and WHEREAS, Ordinance No. 1683 provides that the special tax rate will be set annually by resolution subject to the maximum authorized by Resolution No. 8839; and WHEREAS, the Department of Public Works is recommending the amount of the special taxes to be assessed in FY 2020-21 as $174.10 for the Sinking Fund and $661.38 in the Maintenance Fund – totaling $835.48; and WHEREAS, the City Council wishes to set the specific tax rate to be imposed on the parcels within CFD 1992-1 in fiscal year 2020-21; NOW THEREFORE BE IT RESOLVED that the City Council of San Rafael hereby sets the special tax for Community Facilities District No. 1992-1 (Loch Lomond #10) at $835.48 per parcel for FY 2020-21 ($174.10 towards the Sinking Fund and $661.38 towards the Maintenance Fund), excepting exempt Assessor Parcel Nos. 16-330-12,13,14, as provided in the Assessment Roll for fiscal year 2020-21 on file with the City Clerk and incorporated herein by reference. I, LINDSAY LARA, Clerk of the City of San Rafael, hereby certify that the foregoing resolution was duly and regularly introduced and adopted at a regular meeting of the City Council of said City held on Monday the 1st day of June, 2020, by the following vote, to wit: AYES: COUNCILMEMBERS: Bushey, Colin, Gamblin, McCullough & Mayor Phillips NOES: COUNCILMEMBERS: None ABSENT: COUNCILMEMBERS: None LINDSAY LARA, City Clerk ASSESSMENT ROLL (Please Refer to Part A – Method of Apportionment of Assessment for a Summary of Changes to Assessment Roll) SPECIAL ASSESSMENT NUMBER AMOUNT OF ASSESSMENT (Fiscal Year 2020-2021) PROPERTY DESCRIPTION Loch Lomond #10 Assessment District ASSESSOR'S PARCEL NUMBER 1 $835.48 1 016-330-01 2 $835.48 2 016-330-02 3 $835.48 3 016-330-03 4 $835.48 4 016-330-04 5 $835.48 5 016-330-05 6 $835.48 6 016-330-06 7 $835.48 7 016-330-07 8 $835.48 8 016-330-08 9-1 $0.00 Portion of 9 016-330-12 9-2 $0.00 Portion of 9 016-330-13 9-3 $0.00 Portion of 9 016-330-14 10 $835.48 10 016-330-10 11 $835.48 11 016-330-11 12 $835.48 12 016-321-04 13 $835.48 13 016-321-03 14 $835.48 14 016-321-05 15 $835.48 15 016-321-01 16 $835.48 16 016-321-02 17 $835.48 17 016-321-06 18 $835.48 18 016-321-07 19 $835.48 19 016-321-08 20-1 $835.48 20 016-321-09 21 $835.48 21 016-321-10 22 $835.48 22 016-322-01 23 $835.48 23 016-322-02 24 $835.48 24 016-322-03 ASSESSMENT ROLL (Please Refer to Part A – Method of Apportionment of Assessment for a Summary of Changes to Assessment Roll) SPECIAL ASSESSMENT NUMBER AMOUNT OF ASSESSMENT (Fiscal Year 2020-2021) PROPERTY DESCRIPTION Loch Lomond #10 Assessment District ASSESSOR'S PARCEL NUMBER 25 $835.48 25 016-322-04 26 $835.48 26 016-322-05 27 $835.48 27 016-322-06 28 $835.48 28 016-322-07 29 $0.00 Parcel A 186-520-19 30 $0.00 Parcel B 186-520-20 TOTAL ASSESSMENT $22,557.96 (For Twenty-Eighth Year) Each parcel is as shown on the maps of the County Assessor of the County of Marin at Book 16, Pages 32 and 33 and Book 186, Page 52. Property descriptions are lot or parcel numbers as shown on the recorded final maps of Loch Lomond #10, recorded in Book 21 of Maps at Page 21, Marin County Records. PART A METHOD OF APPORTIONMENT OF ASSESSMENT AND ALLOWABLE INCREASES ORIGINAL APPORTIONMENT There are 27 single family dwelling units and 3 below market rate units that were a further tax division of lot 9 in the original subdivision existing within the Community Facilities District boundary. Each of the single family dwelling unit lots are assessed for equal portions of the total assessment. And Lot 9 is assessed zero. This assessment is exempt from the procedures and requirements of the (recently enacted Proposition 218) California Constitution, Article 13D, Section 4 pursuant to the exemption contained in Article 13D, Section 5(d) [previously majority voter approval or] Section 5(b) [petition signed by persons owning all the property]. The benefits are entirely special benefits and there are no general benefits. Additionally, the proposed assessment is within the limits of that allowed by the annual increases. Assessment Parcels 1 through 8, 10 through 28, are each assessed 1/27 of the total assessment. Assessment Parcel 9-1, 9-2, 9-3, 29, and 30 each have zero ($0.00) assessment. The following changes were made to the Assessment Rolls and Assessment Diagram in 1993, although do not appear to have been noted in the Annual Engineer’s Reports. Mapping Changes at the Marin County Assessor's Office are noted as follows: Our office contacted the Marin County Assessor's Office due to obvious changes to the Assessor's Parcel Maps for the Loch Lomond #10 development. According to information received from Mapping Department staff, in calendar year 1993 a change was made to Parcel 9 splitting it into 3 APNs to accommodate the special status of the ownership of that lot. (see map below) PART A METHOD OF APPORTIONMENT OF ASSESSMENT AND ALLOWABLE INCREASES PART A METHOD OF APPORTIONMENT OF ASSESSMENT AND ALLOWABLE INCREASES 2020-2021 ASSESSMENT CALCULATIONS Applying the method outlined the following increases are allowed: Maintenance: Original Assessment $225/unit Personal Income Index 1992 (January) $22,678 Personal Income Index 2019 (January) $66,661 Factor $66,661 / $22,678= 2.9395* CPI: San Francisco-Oakland-Hayward 1992 (July) 143.600 CPI: San Francisco-Oakland-Hayward 2019 (July) 296.859 Factor 296.859 / 143.600 = 2.0673 *Greater of the two factors 2020-2021 Maintenance Assessment (2.9395) x $225 = $661.38 Sinking Fund: Original Assessment $100/unit 28 years at 2%, current assessment $174.10 TOTAL PROPOSED ASSESSMENT 2020-2021 $835.48 per unit Total Available Funds (27 units) $22,558.00 ASSESSMENT ROLL (Please Refer to Part A – Method of Apportionment of Assessment for a Summary of Changes to Assessment Roll) ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 1 016-330-01 Louis & Susan Neff 67 Las Casas Dr. San Rafael, CA 94901 2 016-330-02 Richard & Karen Pettingill 71 Las Casas Dr., #601 San Rafael, CA 94901 3 016-330-03 Michael & Beth McCarthy 75 Las Casas Dr. San Rafael, CA 94901 4 016-330-04 Steven & Judith Zimmerman Revocable Trust 79 Las Casas Dr. San Rafael, CA 94901 5 016-330-05 David & Rosanna Neagle 87 Las Casas Dr. San Rafael, CA 94901 6 016-330-06 Jarrett & Dana Evans 83 Las Casas Dr. San Rafael, CA 94901 7 016-330-07 Ray & Lori Crawford Trust 91 Las Casas Dr. San Rafael, CA 94901 8 016-330-08 Navinchandra & Damayanti Patel 2006 Survivors Trust 90 Las Casas Dr. San Rafael, CA 94901 9-1 016-330-12 Lane Dooling & Robert Pullinger 84 Las Casas Dr. San Rafael, CA 94901 9-2 016-330-13 James B. Russell 84 Las Casas Dr. – Unit 2 San Rafael, CA 94901 9-3 016-330-14 Kelly Jacqueline & Jeff Burns 84 Las Casas Dr. – Unit 3 San Rafael, CA 94901 10 016-330-10 Salama Trust 78 Las Casas Dr. San Rafael, CA 94901 ASSESSMENT ROLL (Please Refer to Part A – Method of Apportionment of Assessment for a Summary of Changes to Assessment Roll) ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 11 016-330-11 Thomas J. Louderback Trust 105 Bountiful Ct. Danville, CA 94526 12 016-321-04 Xianghua Zhang 12 Loch Haven Ct. San Rafael, CA 94901 13 016-321-03 Timothy P. & Alice D. Pidgeon Revocable Trust 49 Inverness Dr. San Rafael, CA 94901-2453 14 016-321-05 Miroslav & Marie Djordjevich Trust 8 Loch Haven Ct. San Rafael, CA 94901 15 016-321-01 Dan L. Eaton & Theresa M. Sinnott-Eaton 42 Inverness Dr. San Rafael, CA 94901 16 016-321-02 Zimmerman Family Living Trust 49 Inverness Dr. San Rafael, CA 94901 17 016-321-06 Rachel Wahba 1999 Trust 53 Inverness Dr. San Rafael, CA 94901 18 016-321-07 Donald D. & Susan W. Young Revocable Trust 57 Inverness Dr. San Rafael, CA 94901 19 016-321-08 Polsky Living Trust 65 Inverness Dr. San Rafael, CA 94901 20 016-321-09 Patrick J. & Lisa J. Helland 71 Inverness Dr. San Rafael, CA 94901 21 016-321-10 Bijan 2005 Family Trust 75 Inverness Dr. San Rafael, CA 94901 22 016-322-01 Karen S. Chatham Revocable Trust 369 B 3rd Street, #558 San Rafael, CA 94901 ASSESSMENT ROLL (Please Refer to Part A – Method of Apportionment of Assessment for a Summary of Changes to Assessment Roll) ASSESSMENT NUMBER ASSESSOR'S PARCEL NUMBER NAME AND ADDRESS 23 016-322-02 Bruce & Laura M. Rubin 66 Inverness Dr. San Rafael, CA 94901 24 016-322-03 Kevin L. & Denise S. Jones Trust 62 Inverness Dr. San Rafael, CA 94901 25 016-322-04 Christopher J. & Luann M. Desautel 58 Inverness Dr. San Rafael, CA 94901 26 016-322-05 Philip R. & Susan C. Seefeld Trust 54 Inverness Dr. San Rafael, CA 94901 27 016-322-06 Fabian M. Mach & Dorothy L. Gogol-Mach 48 Inverness Dr. San Rafael, CA 94901 28 016-322-07 Paul B. & Linnea Weiss Trust 44 Inverness Dr. San Rafael, CA 94901 29 186-520-19 Loch Lomond Highlands Homeowners 3001 Bridgeway, #370K Sausalito, CA 94965 30 186-520-20 Marin Municipal Water District P.O. Box 994 Corte Madera, CA 94976-0994 PART B ASSESSMENT DIAGRAM The original Assessment Diagram is no longer available in the City’s files. The following represents the current District Engineer’s best re-creation of the Assessment Diagram likely used to form the District. It is based on the Record Map of Loch Lomond #10 prepared by Oberkamper & Associates Map Recorded May 27, 1993, in Book 21 of Maps, at Page 21 and the Assessment Diagram used for the Pt. San Pedro Road Median Landscaping Assessment District.