HomeMy WebLinkAboutPW Loch Lomond 10 - Mello-Roos District No. 1992-1____________________________________________________________________________________
FOR CITY CLERK ONLY
File No.: 6-50
Council Meeting: 06/03/2019
Disposition: Resolution 14683 (as amended)
Agenda Item No: 4.h
Meeting Date: June 3, 2019
SAN RAFAEL CITY COUNCIL AGENDA REPORT
Department: Public Works
Prepared by: Bill Guerin,
Director of Public Works
City Manager Approval: ________
TOPIC: SPECIAL TAX ON PROPERTIES AT LOCH LOMOND 10 - MELLO-ROOS
DISTRICT NO. 1992-1
SUBJECT: RESOLUTION SETTING THE MELLO-ROOS SPECIAL TAX FOR FISCAL
YEAR 2019-20 FOR COMMUNITY FACILITIES DISTRICT NO. 1992-1 (LOCH
LOMOND 10)
RECOMMENDATION:
Adopt a resolution setting the special tax rates for Fiscal Year 2019-20 for Community Facilities
District No. 1992-1 (Loch Lomond 10).
BACKGROUND: Loch Lomond 10 is a community facilities district (commonly referred to as a
“Mello-Roos”) located on the Pt. San Pedro Peninsula, north of Point San Pedro Road. The
community facilities district comprises 28 home parcels, and one open space parcel which
borders China Camp State Park open space.
The community facilities district was formed in the
early 1990s when the area was developed. The
District was formed, in part, to provide funding to
mitigate the drainage impacts and concerns of the
development on the surrounding Loch Lomond
community. This was extensively documented in the
EIR documents, comments, and subsequent
approvals for the original subdivision. The final
conditional approval of Loch Lomond 10 required the
District to be formed. The District was created to
have three funds of money with which to maintain
and operate the storm drain system and insure
against damage from potential landslides. These
functions were defined in the formation of
Community Facilities District No. 1992-1 and passed
by resolution #8839 by the City Council on March 1,
1993. The three funds and purposes are as follows:
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 2
1. Self-Insurance Fund: Provides a fund balance of $500,000 plus accumulated interest to
cover the deductible amount of the City’s insurance should a landslide occur in the
watershed above the District
2. Sinking Fund: Provides for long term capital replacement of drainage infrastructure and
facilities as the original may fall into disrepair
3. Maintenance Fund: Provides for maintaining drainage facilities within the Loch Lomond
10 boundary to include annual cleaning of drainage structures, monitoring structures
during storm events, and cleaning facilities as required during storm events
Since the early 1990s, the Finance Department has brought forward the levying of this annual
special tax to City Council in the spring. The annual special tax collected is divided in the three
distinct tranches; a portion of the special tax went to the Self-Insurance Fund, the Sinking Fund,
and the Maintenance Fund. The Self-Insurance fund portion of the special tax was $1,852 per
parcel annually until the $500,000 balance was achieved in FY 2004-05, and thereafter, the
annual special tax for the Self-Insurance fund was $0.
The last time an annual report was brought to City Council and a special tax was levied on the
District was May 1, 2017, for FY 2017-18. The totals were as follows:
FY 2017-18 Assessments Annual Special
Tax Levied
(per parcel)
Total
Annual
Revenue
Generated
Self-Insurance Fund $0 $0
Sinking Fund $143 $3,861
Maintenance Fund $435 $11,745
Total $578 $15,606
It is important to note that while the Sinking Fund and Maintenance Fund have an allowable
annual inflationary factor (increase), the rates of $143 and $435 were held flat from FY 2011-12
to FY 2017-18.
In late 2017, the Homeowners Association Board of Loch Lomond Highlands requested that the
City review historical expenditures and provide an accounting of the finances of the Loch
Lomond 10 community facilities district, as well as conduct a thorough review of the purpose
and allowable expenditures of the three district funds. The homeowners had concerns over the
maintenance activities that the Public Works Department was performing, the condition of the
current drainage infrastructure, and the City’s historical usage of the District funds. Due to the
City’s ongoing research on the district, there was no special tax levied in spring 2018 for FY
2018-19.
The investigation into the formation of the District was sufficiently complex to require in-depth
and specialized analysis. In late 2017, the City retained CSW/Stuber-Stroeh Engineering Group
(CSW) to review the existing documentation for the district and prepare a comprehensive report
of the historical documentation related to the district. CSW is the Engineering/Financial
consultant for the City’s other active community facilities districts and related assessment
districts and has specialized knowledge in drainage infrastructure and special district funding.
Over the course of a year and-a-half, the City met with representatives from the Loch Lomond
Highlands Homeowners Association Board (LLHHAB) on at least five separate occasions and
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 3
invested significant staff time into researching historical drainage maintenance activity and
funding of the district.
While staff and the Homeowner’s Association are in agreement on the levying of the
Assessment for FY 2019-20 and use of the revenues generated in the sinking fund and
maintenance fund for the coming year, it is important to note that not all of the homeowners’
concerns over past use of district funds and past maintenance have been resolved at this time.
Public Works staff will continue to work with the homeowners in FY 2019-20 to address their
concerns going forward.
ANALYSIS: The City and CSW/Stuber-Stroeh’s conclusion is that the annual funds generated
in the Sinking Fund and Maintenance Fund are not sufficient to cover the needs of maintaining
the drainage and stormwater infrastructure in the district. Since the rates for the Sinking Fund
and the Maintenance Fund were held flat from FY 2011-12 to FY 2017-18, there are allowable
increases that may be applied for FY 2019-20. However, even increasing the special tax rates
to the maximum allowable would result in revenue for both that is still far below actual
maintenance costs:
Annual
Special Tax
Levied (per
parcel) FY
2017-18
Total Annual
Revenue
Generated
FY 2017-18
Annual
Special Tax
Levied (per
parcel) FY
2019-20*
Total Annual
Revenue
Generated
FY 2019-20*
Self-Insurance Fund $0 $0 $0 $0
Sinking Fund $143 $3,861 $171 $4,609
Maintenance Fund $435 $11,745 $622 $16,791
Total $578 $15,606 $793 $21,399
*Proposed pending Council action
To date, the Sinking Fund has accumulated a total Fund balance of $19,577 as of FY 2018-19.
A recommended rebuild of the Las Casas Drainage basin is estimated at $120,000. This is only
one piece of the drainage capital infrastructure in the area.
The $16,791 generated for maintenance activities for FY 2019-20 is also inadequate to cover
the City’s actual costs of maintaining the drainage infrastructure in the district. For FY 2018-19,
the Department’s costs associated with maintaining the drainage infrastructure within the district
is estimated at $46,442:
FY 2018-19 Actual Maintenance Costs
252.5 Hours of DPW Staff Time (Storm Patrol/Cleanup,
pre-storm inspection, vegetation removal, contractor
supervision)
$15,974
252.5 Hours In-House equipment $5,050
Contracted vegetation management $14,018
Contracted clamming/sediment removal $6,300
Contracted Engineer’s Report $5,100
Total $46,442*
*It is important to note that the table above represents actual costs from Public Works this
current fiscal year associated with maintaining Loch Lomond 10. The Engineer’s Report
SAN RAFAEL CITY COUNCIL AGENDA REPORT / Page: 4
attached includes an estimated annual maintenance budget for future years based on typical
maintenance activities. The estimated annual maintenance budget in the Engineer’s Report is
$37,512, still far above the $16,791 revenue generated annually for maintenance within the
District.
Given the City’s full understanding of the actual costs associated with maintaining the district
drainage infrastructure, the City recommends levying the maximum allowed rates for both the
Sinking Fund and the Maintenance Fund of $170.69 and $621.88 respectively for FY 2019-20.
As stated, this will generate $4,609 and $16,791 respectively for those funds in FY 2019-20.
The City shall utilize all funds available, and maintenance or capital activities within the district
beyond the funds available will need to be prioritized along with other Citywide stormwater
needs. Since the Loch Lomond #10 funds will be exhausted, additional maintenance activities
will essentially be General Fund-funded.
FISCAL IMPACT: All district financial activities are within Fund #236. Beginning with the FY
2019-20 special tax collection, Public Works intends to utilize the full amount of Maintenance
funds available each year to reimburse DPW staff time and contracted maintenance activities as
is within the allowable and intended use of District funds. For FY 2019-20 this amount for
maintenance activities will be $16,791.
The Sinking Fund shall also be used to cover capital costs, though with accumulation of $4,609
per year, and a current fund balance of $19,577, it will take many years to build up the fund to a
significant amount to cover the rebuilding of any capital infrastructure in the District.
The Loch Lomond 10 Self-Insurance Fund shall remain reserved for its intended purpose of use
for a claim within the District that would otherwise be covered by the City’s excess liability
insurance to pay the City-required self-insured retention under this coverage. The FY 2018-19
beginning year fund balance for the Self -Insurance Fund was $663,537 and represents the
$500,000 balance, plus all accumulated interest over time.
OPTIONS:
The City Council has the following options to consider relating to this matter:
1. Approve the FY 2019-20 Engineer’s Report and adopt the resolution as presented,
levying the full special tax for Loch Lomond 10 – Mello-Roos District No. 1992-1 for FY
2019-20.
2. Do not approve the FY 2019-20 Engineer’s Report and adopt the resolution as
presented. Provide direction to staff to make changes on report and recommended
future actions.
RECOMENDED ACTION: Adopt a resolution setting the special tax rates for FY 2019-20.
ATTACHMENTS:
1. CSW/Struber-Stroeh Engineer’s Report for FY 2019-20
2. Resolution setting the District Tax for FY 2019-20 at $793 per parcel
ENGINEER'S ANNUAL REPORT
FOR
LOCH LOMOND #10
MELLO-ROOS
COMMUNITY FACILITIES DISTRICT 1992-1
2019 – 2020
Prepared
for
FOR THE CITY OF SAN RAFAEL
CALIFORNIA
Prepared By:
CSW/Stuber-Stroeh Engineering Group, Inc.
45 Leveroni Court
Novato, CA 94949
Page 1
P:\Projects\2019-10-064 Loch Lomond 10 Assessment District Report\DOC\300 Analysis and Reports\2019-5-28 Loch Lomond 10 Annual Revised Report (2019-10-064).docx
ENGINEER'S ANNUAL REPORT
2019-2020
LOCH LOMOND DISTRICT #10
CITY OF SAN RAFAEL, MARIN COUNTY, CALIFORNIA
Mello-Roos Community Facilities District
The undersigned respectfully submits the enclosed annual report as directed by the City Council.
DATED: ____________, 2019
CSW/STUBER-STROEH ENGINEERING GROUP, INC.
Engineer of Work
By ______________________________________
Alan G. Cornwell
I HEREBY CERTIFY that the enclosed Engineer's Annual Report, together with Assessment and
Assessment Diagram thereto attached, was filed with me on the ____________________ day of
___________________, 2019.
LINDSAY LARA, City Clerk, City of San Rafael, Marin County,
California
By ______________________________________
I HEREBY CERTIFY that the enclosed Engineer's Annual Report, together with Assessment and
Assessment Diagram thereto attached, was approved on __________, 2019 and confirmed by the
City Council of the City of San Rafael, Marin County, California, on the ___________________ day
of ___________________, 2019.
LINDSAY LARA, City Clerk, City of San Rafael, Marin County,
California
By ______________________________________
I HEREBY CERTIFY that the enclosed Engineer's Annual Report, together with Assessment and
Assessment Diagram thereto attached, was filed with the County Auditor of the County of Marin on
the ____________________ day of ____________________, 2019.
LINDSAY LARA, City Clerk, City of San Rafael, Marin County,
California
By ______________________________________
Page 2
P:\Projects\2019-10-064 Loch Lomond 10 Assessment District Report\DOC\300 Analysis and Reports\2019-5-28 Loch Lomond 10 Annual Revised Report (2019-10-064).docx
ENGINEER'S ANNUAL REPORT
2019-2020
LOCH LOMOND DISTRICT #10
CITY OF SAN RAFAEL, MARIN COUNTY, CALIFORNIA
Mello-Roos Community Facilities District
CSW/Stuber-Stroeh Engineering Group, Inc., Engineer of Work for Loch Lomond #10 District, City
of San Rafael, Marin County, California, makes this annual report, as directed by the City Council, by
its Resolution No. ___________, adopted ______________, 2019.
The improvements which are the subject of this report are briefly described as follows:
The District was created to have three funds of money with which to maintain and
operate the storm drain system and insure against damage from potential landslides.
The three funds are defined as a maintenance fund, a sinking fund and insurance
reserve fund. These functions were defined in the formation of Community Facilities
District No. 1992-1 and passed by resolution #8839 by the City Council Meeting on
March 1, 1993. The resolution and formation of the District was meant to be a
mitigation for potential impacts to the downstream drainage facilities from the
development of the 28 lots which encompass Loch Lomond #10 District.
Maintaining drainage facilities within the Loch Lomond #10 boundary to include
annual cleaning of drainage structures, monitoring structures during storm events,
cleaning facilities as required during storm events. Provide a sinking fund to provide
monies to replace facilities as those facilities fall into disrepair. Lastly provide a fund
to provide $500,000 plus accumulated interest to provide the deductible amount of
the City’s insurance should a landslide occur in the watershed above the District.
This report consists of six parts, as follows:
PART A – Plans and Specifications: These plans include the Improvement As-Built Plans prepared
by Oberkamper and Associates and dated March 4, 1996. In addition the City asked CSW|ST2 to
prepare a maintenance manual to guide the City Public Works staff in checking on the facilities that
require annual and storm-related maintenance at a regular intervals. These items are filed with the
City Clerk. Although separately bound, the plans and specifications are a part of this report and are
included in it by reference.
PART B - An Amended Estimated Cost of the Community Facilities District.
PART C - Assessment Roll - An assessment of the estimated cost of the improvement on each
benefited parcel of land within the Community Facilities District.
PART D - Method of Apportionment of Assessment - A statement of the method by which the
undersigned has determined the amount proposed to be assessed against each parcel.
Page 3
P:\Projects\2019-10-064 Loch Lomond 10 Assessment District Report\DOC\300 Analysis and Reports\2019-5-28 Loch Lomond 10 Annual Revised Report (2019-10-064).docx
PART E - List of Property Owners - A list of the names and addresses of the owners of real property
within this Community Facilities District, as shown on the last equalized assessment roll for taxes, or
as known to the Clerk. The list is keyed to Exhibit "C" by assessment number.
PART F - Assessment Diagram - A diagram showing all of the parcels of real property within this
Community Facilities District. The diagram is keyed to Part "C" by assessment number.
Respectfully submitted,
CSW/Stuber-Stroeh Engineering Group, Inc.
By ______________________________________
Alan G. Cornwell, Engineer of Work
PART A
Page 4
P:\Projects\2019-10-064 Loch Lomond 10 Assessment District Report\DOC\300 Analysis and Reports\2019-5-28 Loch Lomond 10 Annual Revised Report (2019-10-064).docx
INTRODUCTION AND PURPOSE:
In 2017 the residents of Loch Lomond District 10 requested that the City review the expenditures and
provide an accounting of the finances of the Community Facilities District No. 1992-1, also known
as the Loch Lomond #10 (“LL 10”) District. The residents also requested that the City review the
maintenance schedules which the City had provided on behalf of the District. Through research and
discussion with City staff, the HOA Board, residents and CSW / ST2 staff, a clearer picture of the
funding available in each of the three spending tranches identified in the formation documents
(maintenance fund, sinking fund, and insurance reserve fund) has been identified. The funding to
support the maintenance of the District is very limited and does not cover the annual cost to maintain
and repair the system. Given the limited funding that the District generates, the finances of the
District are insufficient to fund the level of service and repair of the infrastructure. Therefore, this
report identifies the minimum work required to maintain the storm water system and fire/maintenance
access roads within the district. The City intends to continue to use district funding to maintain the
LL10 District and will use additional City storm water funding as it may be available to supplement the
maintenance costs.
The City has actively and regularly maintained the system by performing pre-storm inspections and
performing needed maintenance of the drainage facilities since the District was formed. Interviews
with current maintenance staff verify that facilities within the LL10 District were maintained on an
annual basis (pre-storm) and as needed before, during, and after storm events throughout each rainy
season. In addition, since the District’s formation in 1993 there have been sporadic, as-needed repairs
of the system (particularly the debris basins 2 and 3 above Las Casas) as a result of storm damage
and/or silt and debris accumulation. In general the overall storm drain system has performed well
given the fact that it has been in place for over 23 years. The condition of the overall system is
evidence that the City has performed regular maintenance on the system. The regular maintenance
notwithstanding, there have been a number of major storm events which have required repairs of
facilities within the watershed, particularly the debris basins. In recent years the City has often had to
clean debris and silt after, and in some cases during storm events to maintain the function of the two
major basins above Las Casas Drive.
The District was formed, in part, to mitigate the impacts of the development on the surrounding
community. This was extensively documented in the EIR documents, comments on the Draft EIR,
and the subsequent approvals. The final conditional approval of Loch Lomond #10 required the
District to be formed. The work required of the District was laid out in the three categories shown
below. Preliminary estimates of maintenance cost were stated, as well as the contribution to the
sinking fund.
The District was formed to provide financing for 3 specific items:
1. Annual and periodic Maintenance of the storm drain system and fire
access/maintenance roads.
2. A Sinking Fund which provides long term capital replacement of the infrastructure.
3. A $500,000 amount to reimburse the city in the event the City’s insurance was tapped
and the City would be required to use the $500,000 deductible to satisfy a claim.
COVERED FACILITIES:
The District was formed to provide a source of funding for ongoing maintenance and capital
replacement of storm water improvements within the District and to provide funding for the
PART A
Page 5
P:\Projects\2019-10-064 Loch Lomond 10 Assessment District Report\DOC\300 Analysis and Reports\2019-5-28 Loch Lomond 10 Annual Revised Report (2019-10-064).docx
deductible portion of the City’s insurance policy to cover potential damage from slides and rain events
within the open space known as Parcel A. Parcel A is owned as open space by the 27 lots and three
condominiums within the boundary of Loch Lomond #10 as well as to maintain the storm water
systems integrated into the 28 parcels within the District. Note that one of the 28 lots (lot 9,
specifically) has been further subdivided into three below market (BMR) units.
The Loch Lomond #10 area drains into two distinct drainage systems maintained by the City of San
Rafael. The larger westerly watershed includes 10 lots and three BMR units mostly off the extension of
Las Casas Drive. The second, eastern watershed is located above Manderly Road on the extension of
Inverness Drive and includes the remaining 17 lots and drains to three culverts (two 18 inch and one
24 inch) which cross Manderly Road.
The westerly watershed is significantly larger and includes areas both inside the District as well as areas
beyond the District boundary and owned by other private parties and the City of San Rafael as open
space. The watershed is approximately 111.3 acres including private lots and City Open Space
upstream and outside the District Boundary, and Loch Lomond #10 Open Space and the 11 lots
within Loch Lomond #10. The easterly watershed includes approximately 21.2 acres all of which are
within the District boundary.
Within the district there are approximately 2,855 feet of storm drain culverts, 762 feet of v-ditches, 27
catch basins, inlets and manholes, 2 outlet structures and 6 headwalls according to the Engineer’s
estimates provided with the subdivision improvements. The City typically maintains storm drain lines
draining major watersheds, pipes, catch basins and manholes with the street or public rights-of-way,
and catchment/debris basins. Within the Loch Lomond #10 District, the City also maintains the local
v-ditches and swales and other smaller private drainage systems on private property as directed in the
formation of the District.
MAINTENANCE COSTS
The maintenance costs of the District were estimated by Mr. Lloyd Strom in 1992 to be $36,140 per
year. City Council Resolution 8839 states that “except where other funds are otherwise available, a
special tax sufficient to pay for such facilities and services, will be annually levied within CFD 1992-1”,
and City Council Resolution 8243 clearly states that “maintenance shall be funded by the Community
Facilities District.” However, the tax rate developed at the time the Community Facilities District was
established does not cover the cost of the maintenance needs of the district. The anticipated
maintenance included: Cleaning silt basins, maintaining access/fire roads, cleaning the storm drain
system (pipes, boxes and v-ditches) and replacing debris fences.
In order to determine the appropriate levels of maintenance, we discussed the City’s maintenance
approach with staff. Based on that discussion, we have updated the recommended maintenance plan
to include annual pre-season inspection and cleaning, observation of the drainage system, observation
and cleaning as necessary for large storms during the season (we assumed two per year), a 15-year
schedule to provide minor repairs to the main water course ditch and pipe systems, a 3-year schedule
to remove brush and vegetation within the main open swales, a once-in-5-years access road
maintenance schedule for 1,952 feet of roads, and three-year schedule for removal of accumulated silt
in the catchment basins. It should be noted that small concrete v-ditches and minor swales elsewhere
in the City are maintained by the individual property owner consistent with public works’ policy. The
anticipated annual maintenance for the District should be budgeted at $37,512. The details of this
budget are shown below.
PART A
Page 6
P:\Projects\2019-10-064 Loch Lomond 10 Assessment District Report\DOC\300 Analysis and Reports\2019-5-28 Loch Lomond 10 Annual Revised Report (2019-10-064).docx
STATUS AND ACTIVITIES
IMPROVEMENT PLANS LOCH LOMOND UNIT 10 PREPARED BY OBERKAMPER
AND ASSOCIATES, AND “AS BUILTS,” DATED MARCH 4, 1996
Over the 27 years that the District has been in existence the City, on behalf of the District has
maintained the system within the District as it would normally maintain the drainage systems
throughout the Loch Lomond area and the City in general. Since the mid- 1990’s there has been
little oversight of the District and for a number of years no annual engineers report was prepared.
While the storm drain system continually required significant maintenance the City continued to
take funds from the General Fund to perform normal and extraordinary maintenance and repairs.
As City Administrations changed, the City realized that Community Facilities District did have
funds available to contribute to the maintenance of the drainage facilities within the District.
Around 2012 the City revisited the work done by the City on behalf of the District and transferred
funds from the District into the general fund as a “catch-up” to compensate the City for providing
over 10 years of maintenance and repairs without drawing on District funds.
Beginning in 2017, the Homeowners Association questioned the City on the disbursement of
District funds and began to take a more active role in oversight of the District. The discussion
PART A
Page 7
P:\Projects\2019-10-064 Loch Lomond 10 Assessment District Report\DOC\300 Analysis and Reports\2019-5-28 Loch Lomond 10 Annual Revised Report (2019-10-064).docx
between the Homeowners and City are continuing. The discussion has pointed out how
underfunded the District is and the necessity to increase the assessments to the maximum allowed
under the defining resolution which established the District. The increases are covered in PART
C of this annual report.
Additional Activities for the fiscal year 2019-2020: The City has implemented a more rigorous
accounting of the labor and materials which it employs in maintaining the Drainage system within
the boundaries of the Loch Lomond #10 District. The City will continue to work with the
homeowners to identify what additional future repairs may be necessary and whether there are
alternative methods to assist in funding those repairs.
PART B
ESTIMATE OF COSTS
Page 8
P:\Projects\2019-10-064 Loch Lomond 10 Assessment District Report\DOC\300 Analysis and Reports\2019-5-28 Loch Lomond 10 Annual Revised Report (2019-10-064).docx
District Status May 20, 2019 (includes 2018-2019 interest)
Maintenance Fund $ (49,762.93)
Sinking Fund $ 19,576.79
Self-Insurance Fund $ 696,507.90
Total Fund Balance $ 666,321.76
2018-2019 Revenue *
Assessments 2018-2019 $ 0.00
Available Funds 2019-2020 beg. year $ 666,321.76
Anticipated 2019-2020 Revenues and Fund Balance Allocations
Uncollected Assessments (2018-2019) $ 0.00
Maintenance Fund Allocation (2019-2020 Allocation of assessment) $ (32,972.17)
**One-time Transfer of Funds to bring Maintenance Fund to Zero $ 49,762.93
Sinking Fund Allocation (2019-2020 Allocation of assessment) $ 24,185.42
**One-time T ***One-time Transfer of Funds to reconcile Sinking Fund $ 7,800.00
Self-Insurance Fund Allocation $ 696,507.90
Total Cost Anticipated Revenues and Allocations $ 745,284.08
Anticipated 2019-2020 Expenses
Uncollected Assessments (2018-2019) $ 0.00
Engineer's Report (2019-2020) $ (5,100.00)
Annual Maintenance Contribution to the City $ (11,000.00)
County Administrative Fees County Administrative Fees $ (54.00)
Total Cost Anticipated Expenses $ (16,154.00)
Jlkj
Contingencies $ (636.76)
TOTAL ANTICIPATED 2019-2020 YEAR EXPENSES
AND ALLOCATIONS: $ 728,493.32
2019-2020 Assessment: $ 21,399.39
2019-2020 Expenses (including contingencies) $ (16,790.76)
**One-time Transfer of Funds to bring Maintenance Fund to Zero $ 49,762.93
***One-time Transfer of Funds to reconcile Sinking Fund $ 7,800.00
Total 2019-2020 YEAR AVAILABLE FUNDS: $ 728,493.32
*The City agreed to waive the Assessment for the District for the 2018-2019 fiscal year while the
discussions were on-going with the homeowners and other residents.
** The District has carried a negative balance in the Maintenance Fund since 2012. The District
Needs to be reimbursed by the General Fund to account for general funds expended on behalf of
the District.
*** The City has agreed to reimburse the Sinking Fund $7,800 from the FY 2012-13 transfer of
funds from the District. $7,800 of the funds drawn from the Sinking Fund were identified in fact
as Maintenance Fund expenditures.
PART B
ESTIMATE OF COSTS
Page 9
P:\Projects\2019-10-064 Loch Lomond 10 Assessment District Report\DOC\300 Analysis and Reports\2019-5-28 Loch Lomond 10 Annual Revised Report (2019-10-064).docx
As noted above, the City continues to provide maintenance for Loch Lomond District #10,
recognizing the funds provided by the District are inadequate. While the current residents and
Board have not expressed interest in increasing the contribution to the maintenance or sinking
funds, the documents forming the District allowed for annual increase to be based on the
Consumer Price Index or Personal Income Growth for maintenance and 2% annual increases for
the sinking fund. For the 2019-20 season the District will increase the assessments as shown in
Part D.
lflfl
PART C
ASSESSMENT ROLL
(Please Refer to Part D – Method of Apportionment of Assessment
for a Summary of Changes to Part C – Assessment Roll)
Page 10
P:\Projects\2019-10-064 Loch Lomond 10 Assessment District Report\DOC\300 Analysis and Reports\2019-5-28 Loch Lomond 10 Annual Revised Report (2019-10-064).docx
SPECIAL
ASSESSMENT
NUMBER
AMOUNT OF
ASSESSMENT
(Fiscal Year
2019-2020)
PROPERTY
DESCRIPTION
Loch Lomond #10
Assessment District
ASSESSOR'S
PARCEL
NUMBER
1 $792.57 1 016-330-01
2 $792.57 2 016-330-02
3 $792.57 3 016-330-03
4 $792.57 4 016-330-04
5 $792.57 5 016-330-05
6 $792.57 6 016-330-06
7 $792.57 7 016-330-07
8 $792.57 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 $792.57 10 016-330-10
11 $792.57 11 016-330-11
12 $792.57 12 016-321-04
13 $792.57 13 016-321-03
14 $792.57 14 016-321-05
15 $792.57 15 016-321-01
16 $792.57 16 016-321-02
17 $792.57 17 016-321-06
18 $792.57 18 016-321-07
19 $792.57 19 016-321-08
20-1 $792.57 20 016-321-09
21 $792.57 21 016-321-10
22 $792.57 22 016-322-01
23 $792.57 23 016-322-02
24 $792.57 24 016-322-03
PART C
ASSESSMENT ROLL
(Please Refer to Part D – Method of Apportionment of Assessment
for a Summary of Changes to Part C – Assessment Roll)
Page 11
P:\Projects\2019-10-064 Loch Lomond 10 Assessment District Report\DOC\300 Analysis and Reports\2019-5-28 Loch Lomond 10 Annual Revised Report (2019-10-064).docx
SPECIAL
ASSESSMENT
NUMBER
AMOUNT OF
ASSESSMENT
(Fiscal Year
2019-2020)
PROPERTY
DESCRIPTION
Loch Lomond #10
Assessment District
ASSESSOR'S
PARCEL
NUMBER
25 $792.57 25 016-322-04
26 $792.57 26 016-322-05
27 $792.57 27 016-322-06
28 $792.57 28 016-322-07
29 $0.00 Parcel A 186-520-19
30 $0.00 Parcel B 186-520-20
TOTAL
ASSESSMENT
$21,399.39 (For Twenty-Seventh 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 D
METHOD OF APPORTIONMENT OF ASSESSMENT
AND ALLOWABLE INCREASES
Page 12
P:\Projects\2019-10-064 Loch Lomond 10 Assessment District Report\DOC\300 Analysis and Reports\2019-5-28 Loch Lomond 10 Annual Revised Report (2019-10-064).docx
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 D
METHOD OF APPORTIONMENT OF ASSESSMENT
AND ALLOWABLE INCREASES
Page 13
P:\Projects\2019-10-064 Loch Lomond 10 Assessment District Report\DOC\300 Analysis and Reports\2019-5-28 Loch Lomond 10 Annual Revised Report (2019-10-064).docx
PART D
METHOD OF APPORTIONMENT OF ASSESSMENT
AND ALLOWABLE INCREASES
Page 14
P:\Projects\2019-10-064 Loch Lomond 10 Assessment District Report\DOC\300 Analysis and Reports\2019-5-28 Loch Lomond 10 Annual Revised Report (2019-10-064).docx
2019-2020 ASSESSMENT CALCULATIONS
Applying the method outlined the following increases are allowed:
Maintenance:
Original Assessment $225/unit
Personal Income Index 1992 $22,644
Personal Income Index 2018 $62,586
Factor $62,586 / $22,644 = 2.7369
2019-2020 Maintenance Assessment (2.7369) x $225 = $621.88
Sinking Fund:
Original Assessment $100/unit
27 years at 2%, current assessment $170.69
TOTAL PROPOSED ASSESSMENT 2019-2020 $792.57 per unit
Total Available Funds (27 units) $21,399.39
PART E
ASSESSMENT ROLL
(Please Refer to Part D – Method of Apportionment of Assessment
for a Summary of Changes to Part E – Assessment Roll)
Page 15
P:\Projects\2019-10-064 Loch Lomond 10 Assessment District Report\DOC\300 Analysis and Reports\2019-5-28 Loch Lomond 10 Annual Revised Report (2019-10-064).docx
ASSESSMENT
NUMBER
ASSESSOR'S
PARCEL
NUMBER
NAME AND ADDRESS
1 016-330-01
2 016-330-02
3 016-330-03
4 016-330-04
5 016-330-05
6 016-330-06
7 016-330-07
8 016-330-08
9-1 016-330-12
9-2 016-330-13
9-3 016-330-14
10 016-330-10
PART E
ASSESSMENT ROLL
(Please Refer to Part D – Method of Apportionment of Assessment
for a Summary of Changes to Part E – Assessment Roll)
Page 16
P:\Projects\2019-10-064 Loch Lomond 10 Assessment District Report\DOC\300 Analysis and Reports\2019-5-28 Loch Lomond 10 Annual Revised Report (2019-10-064).docx
ASSESSMENT
NUMBER
ASSESSOR'S
PARCEL
NUMBER
NAME AND ADDRESS
11 016-330-11
12 016-321-04
13 016-321-03
14 016-321-05
15 016-321-01
16 016-321-02
17 016-321-06
18 016-321-07
19 016-321-08
20 016-321-09
21 016-321-10
22 016-322-01
PART E
ASSESSMENT ROLL
(Please Refer to Part D – Method of Apportionment of Assessment
for a Summary of Changes to Part E – Assessment Roll)
Page 17
P:\Projects\2019-10-064 Loch Lomond 10 Assessment District Report\DOC\300 Analysis and Reports\2019-5-28 Loch Lomond 10 Annual Revised Report (2019-10-064).docx
ASSESSMENT
NUMBER
ASSESSOR'S
PARCEL
NUMBER
NAME AND ADDRESS
23 016-322-02
24 016-322-03
25 016-322-04
26 016-322-05
27 016-322-06
28 016-322-07
29 186-520-19
30 186-520-20
PART F
ASSESSMENT DIAGRAM
Page 18
P:\Projects\2019-10-064 Loch Lomond 10 Assessment District Report\DOC\300 Analysis and Reports\2019-5-28 Loch Lomond 10 Annual Revised Report (2019-10-064).docx
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.
RESOLUTION NO. 14683
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 2019-20
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 City Council wishes to set the specific tax rate to be imposed on the
parcels within CFD 1992-1 in fiscal year 2019-20; and
WHEREAS, the maximum special tax the City may assess on the taxable parcels in CFD
1992-1 under Resolution No. 8839 is $793 per parcel for FY 2019-20 ($171 towards the Sinking
Fund and $622 towards the Maintenance Fund), and City staff has determined that even if the
maximum tax is imposed for FY 2019-20, the revenue from the special tax will not exceed the
City’s annual costs incurred in maintaining CFD 1992-1;
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 $793 per parcel
for FY 2019-20 ($171 towards the Sinking Fund and $622 towards the Maintenance Fund),
excepting exempt Assessor Parcel Nos. 16-330-12,13,14.
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 3rd day of June 2019, by the following vote, to wit:
AYES: COUNCILMEMBERS: Colin, Gamblin, McCullough & Mayor Phillips
NOES: COUNCILMEMBERS: None
ABSENT: COUNCILMEMBERS: Bushey
LINDSAY LARA, City Clerk