HomeMy WebLinkAboutRes 2024-058RESOLUTION NO. 2024-058
A RESOLUTION OF THE CITY OF PALM DESERT, CALIFORNIA,
AUTHORIZING THE LEVY OF A SPECIAL TAX IN COMMUNITY
FACILITIES DISTRICT NO. 2021-1 (UNIVERSITY PARK) FOR FISCAL
YEAR 2024-25
WHEREAS, the City Council of the City of Palm Desert (hereinafter referred to as
the "Agency"), has initiated proceedings, held a public hearing, conducted an election and
received a favorable vote from the qualified electors relating to the levy of a special tax in
a Community Facilities District, as authorized pursuant to the terms and provisions of the
"Community Facilities Act of 1982", being Chapter 2.5, Part 1, Division 2, Title 5 of the
Government Code of the State of California. Community Facilities District No. 2021 -1
shall hereinafter be referred to as "District" and,
WHEREAS, this City Council, by Ordinance as authorized by Section 53340 of the
Government Code of the State of California, has authorized the levy of a special tax to
pay for costs and expenses related to said District, and this City Council intends to
establish the specific rate of the special tax to be collected for the next fiscal year.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Palm
Desert, California, as follows:
SECTION 1. That the above recitals are true and correct.
SECTION 2. That the special tax rates for each tax category to be used to
generate special tax revenues, which will be collected to pay for the costs and expenses
for the next fiscal year (2024-25) for the referenced District, is hereby determined and
established as set forth in the attached, referenced and incorpo rated Exhibit “A”.
SECTION 3. That the rate as set forth above does not exceed the amount as
previously authorized by Ordinance of this Council, and is not in excess of that as
previously approved by the qualified electors of the District.
SECTION 4. The special tax shall be collected in the same manner as ordinary ad
valorem property taxes are collected, and shall be subject to the same penalties,
procedures and sale in case of any delinquency for ad valorem taxes. The Tax Collector
is hereby authorized to deduct reasonable administrative costs incurred in collecting any
said special tax.
SECTION 5. Monies above collected shall be paid into the District funds.
SECTION 6. The Auditor of the County is hereby directed to enter in the next
County assessment roll on which taxes will become due, opposite each lot or parcel of
land effected in a space marked "public improvements, special tax" or by any other
suitable designation, the installment of the Special Tax, and for the exact rate and amount
of said tax, reference is made to the attached Exhibit “A”.
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Resolution No. 2024-058 Page 2
SECTION 7. The County Auditor shall then, at the close of the tax collection
period, promptly render to this Agency a detailed report showing the amount and/or
amounts of such Special Tax installments, interest, penalties and percentages so
collected and from what property collected, and also provide a statement of any
percentages retained for the expense of making any such collection.
SECTION 8. Special Taxes are to be levied on non -exempt parcels within the
District. Should it be discovered that any taxable parcels are not submitted to the County
Auditor for inclusion into the 2024-25 Tax Roll subsequent to the submittal deadline of
August 10, 2024, the City Council directs the City of Palm Desert s taff or their agents to
bill such parcels directly via U.S. mail using the rates as approved in Exhibit “A”.
ADOPTED ON JULY 18, 2024.
KARINA QUINTANILLA
MAYOR
ATTEST:
ANTHONY J. MEJIA
CITY CLERK
I, Anthony J. Mejia, City Clerk of the City of Palm Desert, hereby certify that
Resolution No. 2024-058 is a full, true, and correct copy, and was duly adopted at a
special meeting of the City Council of the City of Palm Desert on July 18, 2024, by the
following vote:
AYES: HARNIK, KELLY, TRUBEE, AND QUINTANILLA
NOES: NONE
ABSENT: NESTANDE
ABSTAIN: NONE
RECUSED: NONE
IN WITNESS WHEREOF, I have hereunto set my hand and affixed the official seal of the
City of Palm Desert, California, on ___________________.
ANTHONY J. MEJIA
CITY CLERK
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7/29/2024
Exhibit “A”
Community Facilities District No. 2021-1
(University Park)
Proposed Special Tax Rates
Fiscal Year 2024-25
The following tables summarize the Assigned and the Proposed Special Tax Rates re lating to each land
use class.
Zone 1
(1)The Assigned Special Tax for Developed, Provisional Welfare, Provisional, Approved, and Undeveloped Property shall be
increased by two percent (2%) of the amount in effect the prior Fiscal Year.
(2)The Proposed Special Tax Rates to be Levied for Fiscal Year 2024/2025 will not exceed the Assigned Special Tax Rates
described above.
Zone 2
(1)The Assigned Special Tax for Developed, Provisional Welfare, Provisional, Approved, and Undeveloped Property shall be
increased by two percent (2%) of the amount in effect the prior Fiscal Year.
(2)The Proposed Special Tax Rates to be Levied for Fiscal Year 2024/2025 will not exceed the Assigned Special Tax Rates
described above.
LAND USE CLASS SPECIAL TAX RATE
MULTIPLIER
RESIDENTI
AL FLOOR
AREA
ASSIGNED
SPECIAL TAX
RATE(1)
PROPOSED
SPECIAL TAX
RATE(2)
Developed & Provisional Welfare Property
1 Single Family Property Per Residential Unit ≥2500 $2,440.77 $2,440.77
2 Single Family Property Per Residential Unit 2400-2499 $2,361.18 $2,361.18
3 Single Family Property Per Residential Unit 2300-2399 $2,308.12 $2,308.12
4 Single Family Property Per Residential Unit 2200-2299 $2,228.53 $2,228.53
5 Single Family Property Per Residential Unit 2100-2199 $2,148.94 $2,148.94
6 Single Family Property Per Residential Unit 2000-2099 $2,042.82 $2,042.82
7 Single Family Property Per Residential Unit 1900-1999 $1,697.93 $1,697.93
8 Single Family Property Per Residential Unit 1800-1899 $1,644.87 $1,644.87
9 Single Family Property Per Residential Unit < 1800 $1,353.04 $1,353.04
10 Non-Residential Property Per Acre NA NA NA
Provisional, Approved, &
Undeveloped Property
Per Acre NA $16,362.76 $16,362.76
LAND USE CLASS SPECIAL TAX RATE
MULTIPLIER
RESIDENTIAL
FLOOR AREA
ASSIGNED
SPECIAL
TAX
RATE(1)
PROPOSED
SPECIAL TAX
RATE(2)
Developed& Provisional Welfare Property
1 Single Family Property Per Residential Unit ≥3400 $3,210.15 $3,210.15
2 Single Family Property Per Residential Unit 3200-3399 $3,157.09 $3,157.09
3 Single Family Property Per Residential Unit 3000-3199 $3,050.97 $3,050.97
4 Single Family Property Per Residential Unit 2800-2999 $2,971.38 $2,971.38
5 Single Family Property Per Residential Unit 2600-2799 $2,838.73 $2,838.73
6 Single Family Property Per Residential Unit 2400-2599 $2,785.67 $2,785.67
7 Single Family Property Per Residential Unit 2200-2399 $2,759.14 $2,759.14
8 Single Family Property Per Residential Unit 2000-2199 $2,732.61 $2,732.61
9 Single Family Property Per Residential Unit < 2000 $2,626.48 $2,626.48
10 Non-Residential Property Per Acre NA NA NA
Provisional, Approved, &
Undeveloped Property
Per Acre NA $20,504.66 $20,504.66
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Resolution No. 2024-058 Page 4
Zone 3
(1)The Assigned Special Tax for Developed, Provisional Welfare, Provisional, Approved, and Undeveloped Property shall be
increased by two percent (2%) of the amount in effect the prior Fiscal Year.
(2)The Proposed Special Tax Rates to be Levied for Fiscal Year 2024/2025 will not exceed the Assigned Special Tax Rates
described above.
LAND USE CLASS SPECIAL TAX RATE
MULTIPLIER
RESIDENTIAL
FLOOR AREA
ASSIGNED
SPECIAL
TAX
RATE(1)
PROPOSED
SPECIAL TAX
RATE(2)
Developed & Provisional Welfare Property
1 Single Family Property Per Residential Unit ≥2500 $2,440.77 $2,440.77
2 Single Family Property Per Residential Unit 2400-2499 $2,361.18 $2,361.18
3 Single Family Property Per Residential Unit 2300-2399 $2,308.12 $2,308.12
4 Single Family Property Per Residential Unit 2200-2299 $2,228.53 $2,228.53
5 Single Family Property Per Residential Unit 2100-2199 $2,148.94 $2,148.94
6 Single Family Property Per Residential Unit 2000-2099 $2,042.82 $2,042.82
7 Single Family Property Per Residential Unit 1900-1999 $1,697.93 $1,697.93
8 Single Family Property Per Residential Unit 1800-1899 $1,644.87 $1,644.87
9 Single Family Property Per Residential Unit < 1800 $1,353.04 $1,353.04
10 Apartment Property Per Residential Unit NA $0.00 $0.00
11 Non-Residential Property Per Acre NA NA NA
Provisional, Approved, &
Undeveloped Property
Per Acre NA $24,049.09 $24,049.09
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