Title
Adopt Resolutions for County Service Areas 1, 9, 15, 19, 20, 23, 24, 25, 26, 30, 31, 32, 33, 35, 37, 38, 41, 44, 45, 47, 50, 51, 52, 53, 54, 56, 58, 62, 66, 68, 72, and 75:
a. Certifying compliance with State law with respect to the levying of general and specific taxes, assessments, and property-related fees and charges for the respective County Service Areas; and
b. Authorizing and directing the Auditor-Controller to enter the assessment amount for the respective parcel on the tax roll for Fiscal Year 2026-27 as described in Exhibit 1 and Exhibit 2 (CSA 45 Oak Hills Subdivision only) of each Resolution.
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors adopt resolutions for County Service Areas 1, 9, 15, 19, 20, 23, 24, 25, 26, 30, 31, 32, 33, 35, 37, 38, 41, 44, 45, 47, 50, 51, 52, 53, 54, 56, 58, 62, 66, 68, 72, and 75 to:
a. Certify compliance with State law with respect to the levying of general and specific taxes, assessments, and property-related fees and charges for the respective County Service Areas; and
b. Authorizing and directing the Auditor-Controller to enter the assessment amount for the respective parcel on the tax roll for Fiscal Year 2026-27 as described in Exhibit 1 and Exhibit 2 (CSA 45 Oak Hills Subdivision only) of each Resolution.
SUMMARY
County Service Area annual assessments fund active services within these communities which may include street and sidewalk maintenance, street lighting, storm drain maintenance, sewer service, open space maintenance, and park maintenance. To levy annual assessments, the Board of Supervisors must certify compliance with State law and authorize/direct the Auditor-Controller to enter the assessments for each respective parcel on the tax roll.
DISCUSSION:
To allow for the collection of annual assessments in compliance with State and County requirements and to collect assessments on the County Tax Roll, Resolutions have been prepared for 32 of the 37 County Service Areas (CSAs) (Attachments B-GG). As required, each Resolution contains a report of service charges for the individual CSA within Exhibit 1 of the corresponding Resolution. The Resolution for CSA 45 includes two separate assessment exhibits, Exhibit 1 and 2, as the CSA has two tax code zones. Each Resolution lists the parcel number and associated assessment.
The services provided within each CSA are specified in the enabling ordinance. Attachment A provides a summary of the assessments for a typical single-family dwelling in each CSA; however, CSA assessment amounts may vary from parcel-to-parcel. There are no assessments collected from CSAs 17, 34, 55, 57, and 67, as these CSAs only receive a small portion of their property tax in accordance with Assembly Bill 8 (1979).
OTHER AGENCY INVOLVEMENT:
Placement of assessments on the property tax rolls is facilitated by the Office of the Auditor-Controller.
FINANCING:
For most CSAs, annual assessments have not increased from the initial amount established upon the creation of the CSA. Most CSAs receive additional revenue allocated to the CSA from general property tax, and all CSAs receive interest on the cash balance specific to each CSA. The level of service provided to each CSA is based on total annual revenue and Unassigned Fund Balance which may change from year to year. Current assessment rates have resulted in the need for certain CSAs to seek supplemental revenue from either the General Fund or Capital Projects Fund to complete emergency projects.
The Public Works, Facilities and Parks Department continues to develop strategies to ensure each CSA remains and/or becomes financially sustainable. This includes the development of engineers’ reports and rate studies for individual CSAs to determine the appropriate assessment level for the active services. Any increase in a property-related assessment is subject to Proposition 218 procedures in each of the CSAs.
BOARD OF SUPERVISORS STRATEGIC PLAN GOALS:
Annual assessments contribute to funding active services within each CSA which may include streetlighting, surface water disposition and storm drain maintenance, street and sidewalk maintenance, open space and park maintenance. CSA annual assessments contribute to several Board of Supervisors’ Strategic Initiatives including Well-Being and Quality of Life, Sustainable Infrastructure for the Present and Future, and Safe and Resilient Communities.
X Well-Being and Quality of Life
X Sustainable Infrastructure for the Present and Future
X Safe and Resilient Communities
__ Diverse and Thriving Economy
Prepared by: Lynette Redman, Management Analyst III, (831) 796-6038
Reviewed by: Tom Moss, PG, Senior Water Resources Hydrologist
Reviewed by: Enrique Saavedra, PE, Chief of Public Works, Facilities, and Parks
Approved by: Randell Ishii, MS, PE, TE, PTOE, Director of Public Works, Facilities and Parks
The following attachments are on file with the Clerk of the Board:
Attachment A - Annual Service Charges
Attachment B - Resolution Assessment CSA 1
Attachment C - Resolution Assessment CSA 9
Attachment D - Resolution Assessment CSA 15
Attachment E - Resolution Assessment CSA 19
Attachment F - Resolution Assessment CSA 20
Attachment G - Resolution Assessment CSA 23
Attachment H - Resolution Assessment CSA 24
Attachment I - Resolution Assessment CSA 25
Attachment J - Resolution Assessment CSA 26
Attachment K - Resolution Assessment CSA 30
Attachment L - Resolution Assessment CSA 31
Attachment M - Resolution Assessment CSA 32
Attachment N - Resolution Assessment CSA 33
Attachment O - Resolution Assessment CSA 35
Attachment P - Resolution Assessment CSA 37
Attachment Q - Resolution Assessment CSA 38
Attachment R - Resolution Assessment CSA 41
Attachment S - Resolution Assessment CSA 44
Attachment T - Resolution Assessment CSA 45
Attachment U - Resolution Assessment CSA 47
Attachment V - Resolution Assessment CSA 50
Attachment W - Resolution Assessment CSA 51
Attachment X - Resolution Assessment CSA 52
Attachment Y - Resolution Assessment CSA 53
Attachment Z - Resolution Assessment CSA 54
Attachment AA - Resolution Assessment CSA 56
Attachment BB - Resolution Assessment CSA 58
Attachment CC - Resolution Assessment CSA 62
Attachment DD - Resolution Assessment CSA 66
Attachment EE - Resolution Assessment CSA 68
Attachment FF - Resolution Assessment CSA 72
Attachment GG - Resolution Assessment CSA 75