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HomeMy WebLinkAboutOrdinance 1886 (Levy Special Taxes)CLERK'S CERTIFICATE I, ESTHER C. BEIRNE, Clerk of the City of San Rafael, and Ex -Officio Clerk of the Council of said City, do hereby certify that the foregoing Charter Ordinance No. 1886 entitled: AN ORDINANCE OF THE CITY OF SAN RAFAEL LEVYING SPECIALTAXES WITHIN SAN RAFAEL COMMUNITY FACILITIES DISTRICT NO. 2 is a true and correct copy of an Ordinance of said City and was introduced at a REGULAR meeting of the City Council of the City of San Rafael, held on the 2nd day of August, 2010, was published as required by City Charter in the MARIN INDEPENDENT JOURNAL, a newspaper published in the City of San Rafael, and passed and adopted as an Ordinance of said City at a REGULAR meeting of the City Council of said City, held on the 16`h day of August, 2010 by the following vote, to wit: AYES COUNCILMEMBERS: Brockbank, Connolly, Heller, Levine & Mayor Boro NOES: COUNCILMEMBERS: None ABSENT: COUNCILMEMBERS: None WITNESS my hand and the official seal of the City of San Rafael this 18`h day of August, 2010 �s� �'• &,.,A.o(Seal) ESTHER C. BEIRNE City Clerk ORDINANCE NO. 1886 AN ORDINANCE OF THE CITY OF SAN RAFAEL LEVYING SPECIAL TAXES WITHIN SAN RAFAEL COMMUNITY FACILITIES DISTRICT NO. 2 THE CITY COUNCIL OF THE CITY OF SAN RAFAEL DOES ORDAIN AS FOLLOWS: DIVISION 1. Findings. 1. On June 7, 2010, the City Council adopted Resolution 12964 entitled "Resolution of the San Rafael City Council of Intention to Form a Community Facilities District and to Authorize the Levy of Special Taxes Pursuant to the Mello -Roos Community Facilities Act of 1982 for Maintenance of Public Park and Recreation Improvements at the Village at Loch Lomond Marina" (the "Resolution of Intention"), stating its intention to establish the City of San Rafael Community Facilities District No. 2 ("CFD No. 2") pursuant to the Mello -Roos Community Facilities Act of 1982, as amended (the "Act"), to finance certain services. A copy of the Resolution of Intention is hereby incorporated by reference. 2. Notice was published as required by the Act relative to the intention of this Council to form CFD No. 2 and to provide for the financing of the services specified in the Resolution of Intention (the "Services"). 3. On July 19, 2010, the City Council held a noticed public hearing as required by the Act relative to the determination to proceed with the formation of CFD No. 2 and the rate and method of apportionment of the special tax to be levied within CFD No. 2 to finance a portion of the costs of the Services. 4. At said hearing all persons desiring to be heard on all matters pertaining to the formation of CFD No. 2 and the levy of said special taxes were heard, substantial evidence was presented and considered by the City Council and a full and fair hearing was held. 5. Subsequent to said hearing, this Council adopted Resolution No. 13014 entitled "Resolution of the San Rafael City Council for Formation of the City of San Rafael Community Facilities District No. 2, Authorizing the Levy of a Special Tax Within the District, Preliminarily Establishing an Appropriations Limit for the District and Submitting Levy of the Special Tax and the Establishment of the Appropriations Limit to the Qualified Electors of the District" (the "Resolution of Formation") and Resolution No. 13015 entitled "Resolution of the San Rafael City Council Calling a Special Election for the Levy of a Special Tax and the Establishment of an Appropriations Limit for City of San Rafael Community Facilities District No. 2", which resolutions established CFD No. 2, authorized the levy of a special tax within CFD No. 2, and called an election within CFD No. 2, on the propositions of levying a special tax, and establishing an appropriations limit within CFD No. 2, respectively. 6. An election was held within CFD No. 2 in which the eligible landowner electors unanimously approved said measure. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF SAN RAFAEL DOES ORDAIN AS FOLLOWS: DIVISION 2. 1. By the passage of this Ordinance, the City Council hereby authorizes and levies special taxes within CFD No. 2 pursuant to California Government Code Sections 53328 and 53340, at the rate and in accordance with the formula set forth in Exhibit A attached hereto and incorporated herein (the "Rate and Method of Apportionment of Special Taxes"), which exhibit was also attached as an exhibit to the Resolution of Intention and incorporated by reference into the Resolution of Formation. The special taxes are hereby levied commencing in fiscal year 2011-2012 and in each fiscal year thereafter to provide the Services and all costs of administering the CFD No. 2. 2. The Public Works Director is hereby authorized and directed each fiscal year to implement the special tax rate and determine the amount to be levied for the next ensuing fiscal year for each parcel of taxable property within CFD No. 2, in the manner and as provided in the Rate and Method of Apportionment of Special Taxes. 3. Properties or entities of the State or local governments shall be exempt from any levy of the special taxes to the extent set forth in the Rate and Method of Apportionment of Special Taxes; provided that, pursuant to Section 53340.1 of the Act and the Resolution of Formation, the special taxes shall be levied on any leasehold or possessory interests of nonexempt persons or entities in such properties. In no event shall the special taxes be levied on any parcel within the CFD No. 2 in excess of the maximum tax specified in the Rate and Method of Apportionment of Special Taxes. 4. All of the collections of the special tax shall be used as provided for in the Act and in the Resolution of Formation including, but not limited to, the payment of the costs of the City in administering CFD No. 2, the payment of the costs of the Services and the costs of collecting and administering the special tax. 5. The special taxes shall be collected in the same manner as ordinary ad valorem taxes are collected and shall have the same lien priority, and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes; provided that any levies on leasehold or possessory interests shall be made on the unsecured County roll. In addition, the provisions of Section 53356.1 of the Act shall apply to delinquent special tax payments. The Finance Director is hereby authorized and directed to provide all necessary information to the appropriate officials of the County of Marin ("County") in order to effect proper billing and collection of the special tax, so that the special tax shall be included on the secured (or unsecured, as applicable) real property tax roll of the County for fiscal year 2011- 2012 and for each fiscal year thereafter. 2 Notwithstanding the foregoing, the Finance Director may collect the special taxes by means of district billing of the owners of land or interests therein subject to the levy of the special tax if the Finance Director, in her or his sole discretion, determines that said method of collection will be more efficient and/or better serve the financial needs of the City and CFD No. 2. If any special taxes are collected by means of direct billing of the owners of land or interests therein, any such special taxes shall be delinquent if not paid when due as stated in such billing. 6. If for any reason any portion of this Ordinance is found to be invalid, or if the special tax is found inapplicable to any particular parcel within CFD No. 2, by a Court of competent jurisdiction, the balance of this Ordinance and the application of the special tax to the remaining parcels within CFD No. 2 shall not be affected. DIVISION 3: This Ordinance shall be published once in full before its final passage in a newspaper of general circulation, published, and circulated in the City of San Rafael, and shall be in full force and effect thirty (30) days after its final passage. ALBERT J. RO, Mayor ATTEST: ESTHER BEIRNE, City Clerk The foregoing Ordinance No. 1886 was read and introduced at a Regular Meeting of the City Council of the City of San Rafael, held on the 2 d day of August, 2010 and ordered passed to print by the following vote, to wit: AYES: Councilmembers: Brockbank, Connolly, Heller, Levine & Mayor Boro NOES: Councilmembers: None ABSENT: Councilmembers: None and will come up for adoption as an Ordinance of the City of San Rafael at a Regular Meeting of the Council to be held on the 16th day of August, 2010. ESTHER BEIRNE, City Clerk 3 EXHIBIT A RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAXES City of San Rafael Community Facilities District No. 2 (Park and Recreation Area Maintenance) I. INTRODUCTION A special tax authorized under the Mello -Roos Community Facilities Act of 1982, as amended ("Act") shall be levied on each Parcel of land within Community Facilities District No. 2 of the City of San Rafael ("CFD No. 2 "), and collected according to the Special Tax Liability determined by the City, the City of San Rafael ("City"), through the application of the following procedures. The Special Tax is being levied for the purpose of providing and guaranteeing long-term funding and maintenance of park and recreation improvements that are approved for public use, and an adjacent conservation area (seasonal wetland) as more particularly described in the Approval Resolution, as well as appurtenant roadways, sidewalk and landscaping areas. All of the property within CFD No. 2, unless otherwise exempted by law or the express provisions of the rate and method of apportionment expressed below, shall be taxed to the extent and in the manner provided below. It is intended that all special taxes applicable to Parcels be collected in the same manner and at the saine time as ordinary ad valorem property taxes, and that special taxes so levied will be subject to the same penalties and procedures, sale and lien priority in case of delinquency as is provided for ad valorem taxes. II. DEFINITIONS Act means the Mello -Roos Community Facilities Act of 1982, as amended, Sections 53311 et seq. of the California Government Code. Approval Resolution means Resolution No. 12332, adopted on August 6, 2007 by the City Council of the City of San Rafael. Area of Use means the area falling within a single tax category of a Parcel devoted to multiple uses. Base Year means the Fiscal Year commencing July 1, 2011 BMR Unit means a Dwelling Unit that is classified as "low or moderate income housing" pursuant to that certain agreement among San Rafael Marina, LLC, the City of San Rafael, and the Housing Authority of the County of Marin, dated July 1, 2008 and recorded as document 2008-0038363 in the Official Records of the County of Marin on August 14, 2008. Building Floor Area means a measurement of the area contained within the perimeter of each non-residential structure on a given Parcel, which can be or has been developed on that Parcel based on a building permit. If a building permit is not available, the amount shall be based on the Master Use Permit, or other planning approval. This figure shall be determined in accordance with the standard practice of the City in calculating structural parameters. The figure includes the square footage of each floor of any multi -floor building. CFD No. 2 means the Community Facilities District No. 2 of the City of San Rafael. City means the City of San Rafael. Dwelling Unit means each separate building, or housing unit within a common building, used to provide living accommodations which are intended, designed or legally required to be occupied by a single family unit. For Parcels which have not yet been subdivided into the number of lots shown on the Tentative Map, the number of Dwelling Units shall be the number of lots shown on the Tentative Map within the limits of that Parcel. BMR Units do not count as Dwelling Units. For Parcels with mixed uses, the number of Dwelling Units shall be the number of residential units allowed under the Master Use Permit, not counting any BMR Units. Fiscal Year means the period starting on July 1, and ending the following June 30. Master Use Permit means that certain Master Use Permit as approved by the City Council of the City of San Rafael by means of Resolution No. 12332, adopted on August 6, 2007. Maximum Special Tax means the greatest amount of Special Tax that can be levied against a Parcel in any Fiscal Year. The Maximum Special Tax for each Category of Taxable Property is established in Section III. Parcel means any County Assessor's Parcel or that portion thereof that is within the boundaries of CFD No. 2 based on the equalized tax rolls of the County as of March 1 of each Fiscal Year. Parcels referred to by a specific number indicate the parcels shown on the Tentative Map. Service Annual Cost(s) means for each Fiscal Year, the total of 1) the estimated cost of providing and guaranteeing long -terns finding and maintenance of park and recreation 2 improvements that are approved for public use and an adjacent conservation area (seasonal wetland) as more particularly described in Vesting Tentative Map Condition No. 45 in the Approval Resolution (the "Improvements"); 2) the estimate costs of providing additional landscaping and maintenance costs; and 3) any amounts needed to cure actual or estimated delinquencies in Special Taxes for the current or previous Fiscal Year. Special Tax Escalation Factor means the annual percentage increase in the Consumer Price Index for the San Francisco -Oakland -San Jose area as published in "Consumer Price Indexes - Pacific Cities and U.S. City Average" from the U.S. Department of Labor, Bureau of Labor Statistics or, in the event such index ceases to be published, by a comparable index designated by the City Council. Tax Categories are those categories set forth in the body hereof. Taxable Property means Parcels that are not in public ownership, but excludes privately -held Parcels used solely for vehicular and pedestrian access, utilities, or as common areas. Such areas include Parcels A through W, inclusive, as shown on the Tentative Map. However, Taxable Properties that are acquired by a public agency after the CFD is formed or subsequent Final Subdivision Maps are recorded will remain subject to the applicable Special Tax. Tentative Map means that certain tentative map as approved by the City Council of the City of San Rafael by means of Resolution No. 12332, adopted on August 6, 2007. III. CATEGORIES OF SPECIAL TAX AND DESIGNATION OF MAXIMUM SPECIAL TAX A. RESIDENTIAL CATEGORY: The Residential Category includes each Parcel of developed Taxable Property within CFD No. 2 that is zoned or permitted to be used for residential purposes. This consists of Parcels 1 through 76, inclusive, as well as the second floor residential use permitted on Parcel 78, all as shown on the Tentative Map. The Maximum Special Tax that may be levied annually on Taxable Property within the Residential Category during the Base Year is $2,439.22 per Dwelling Unit. B. MARINA CATEGORY: The Marina includes that Parcel of Taxable Property within CFD No. 2 that is designated as Parcels 80 and 82 on the Tentative Map. The Maximum Special Tax that may be levied annually on Taxable Property within the Marina Category during the Base Year is $74,216.22. In the event that Parcel 80 is subdivided, the Maximum Special Tax shall be allocated to the subdivided Parcels in proportion to the number of marina slips contained in each subdivided Parcel within the Marina Category. In the event that Parcel 82 is subdivided from the other property within the Marina Category, it shall be taxed on the same rate 3 and basis (per square foot) as property within the Non -Residential Category and the Maximum Special Tax for the remainder of the Marina Category shall be the amount calculated above, less the tax for Parcel 82. C. NON-RESIDENTIAL CATEGORY: The Non -Residential Category includes each Parcel of developed Taxable Property within CFD No. 2 which has been zoned or is pernlitted to be used for non-residential uses (including office, retail, industrial and other commercial uses) but not property within the Marina Category. These Parcels consist of Parcels 79, and 81 shown on the Tentative Map, as well as the portions of Lot 78 devoted to Non -Residential Uses. The Maximum Special Tax that may be levied annually on Taxable Property within the Non - Residential Category during the Base Year is $1.15 per square foot of Building Floor Area. D. MIXED USE CATEGORY: Parcels within CFD No. 2 which are zoned or permitted to be used for uses which fall in more than one of the above Categories shall be taxed for each category of use. The calculation of the Maximum Special Tax shall be performed separately for each Area of Use. For example, the Special Tax Liability for a Parcel featuring two Dwelling Units and 10,000 square feet of Non -Residential Use shall be the sum of the Special Tax for the two Dwelling Units at the rate applied to all Dwelling Units in the CFD and for the Non -Residential tax rate per square foot times 10,000. The Maximum Special Tax for Parcels in the Mixed Use Category shall be calculated accordingly. E. ADJUSTMENTS TO MAXIMUM SPECIAL TAX: The Maximum Special Tax for all Categories shall increase each Fiscal Year as determined annually by the City Council by the Consumer Price Index for the San Francisco -Oakland -San Jose area, All Urban Consumers/All Items, as published by the U.S. Department of Labor, Bureau of Labor Statistics, or, in the event such index ceases to be published, by a comparable index designated by the City Council. IV. SETTING THE ANNUAL SPECIAL TAX LIABILITY FOR TAXABLE PROPERTIES On or about July 1 of each year, but in any event in sufficient time to include the levy of the special taxes on the County's secured tax roll, the City shall determine the Category or Categories representing each Parcel of land within CFD No. 2. Parcels subject to levy and their respective Tax Category shall be determined based upon the records of the County Assessor as of the March 1 preceding such July. For each Fiscal Year, the City shall determine the Special Tax Liability for each Parcel for the Fiscal Year. The City shall make available for review by the general public information regarding the Category to which each Parcel is assigned and the inforniation used to calculate the Special Tax Liability for each Parcel. 4 Attachment 1 shows the Base Year Maximum Special Tax rates. Each Fiscal Year following the Base Year, the Maximum Special Tax rates shall be increased in accordance with the Special Tax Escalation Factor. To determine the Maximum Special Tax in each Fiscal Year, multiply the number of Dwelling Units for each residential Parcel or the number of square feet of Building Floor Area for each non-residential Parcel times the applicable Maximum Special Tax rates shown in Attachment 1 as adjusted by the Special Tax Escalation Factor. For the Mixed Use Category, take the sum of those two products. The City shall calculate the Special Tax Liability for each Taxable Property for each fiscal year as follows: A. STEP ONE: Determine if the Improvements have been inspected and accepted by the City. If not, the Special Tax Liability shall be zero for that fiscal year. B. STEP TWO: Compute the Service Annual Costs. C. STEP THREE: Calculate the Special Tax Liability for each Parcel of Taxable Property by the following steps: Step 1: Compute the potential Maximum Special Tax revenue for all Parcels in the CFD by summing the Maximum Special Tax assigned to each Parcel for that Fiscal Year. Step 2: Compare the Service Annual Costs with the potential Maximum Special Tax revenue calculated in the previous step. Step 3: If the Service Annual Costs are less than the Maximum Special Tax revenue from Step 1, decrease proportionately the Maximum Special Tax amount for each Parcel until the total Special Tax revenue equals the Service Annual Cost. These amounts will be that year's Special Tax Liability for each Parcel. Step 4: If the Service Annual Costs are greater than or equal to the potential Maximum Special Tax revenue calculated in Step 1, the amount of the Special Tax Liability for each Taxable Property shall be the Maximum Special Tax assigned to each Parcel in II above. D. STEP FOUR: After the Special Tax Liability for each Parcel has been calculated, consult Section V of this Rate and Method in order to prepare the Tax Collection Schedule. V. PREPARATION OF TAX COLLECTION SCHEDULE Prepare the Tax Collection Schedule listing the Special Tax Liability for each Parcel of Taxable Property and send it to the County Auditor, requesting that it be placed on the general, secured property tax roll for the Fiscal Year. The Tax Collection Schedule shall not be sent later than the date required by the Auditor for such inclusion. The City shall make every effort to correctly calculate the Special Tax Liability for each Parcel. It shall be the burden of the taxpayer to correct any errors in the determination of the Parcels subject to the tax and the Special Tax Liability assigned to them. The City will maintain a file available for public inspection of each current County Assessor's Parcel Number within the CFD, its Maximum Special Tax, and the Maximum Special Tax for all Parcels within the CFD. -4 y/ « V\ $ A % 7.k ƒ r ƒ/ o p n # °±���� k � � &9\ 7 ; m o � - o�® ? � a # 3 » % �& �o ?7 » # ƒ w f % @ \ � d � ' 9 ? - 00 00 ON w y/ « V\ $ A % 7.k ƒ r ƒ/ o p n # °±���� k � � 7 % �\ �ƒ# mowƒ ® ® to © � ± \ I CD 7 ƒ , wbuj �k # ® � ° ° -TI r , o - &S �& 0 & _ ,