HomeMy WebLinkAboutRes 2026-031Resolution No. 2026-031
Resolution of the City Council of the City of Palm Desert, California,
Authorizing the Levy of a Special Tax in Community Facilities District No.
2005-1 (University Park) For Fiscal Year 2026/2027
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
"Mello Roos 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.
2005-1 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. Recitals.
That the foregoing Recitals are true and correct and are incorporated herein by
this reference.
Section 2. Special Tax Rates.
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 (2026/2027) for the referenced District, will not exceed the rates as set forth in the
attached, referenced and incorporated Exhibit “A”.
Section 3. Consistency with Prior Authorization and Voter Approval.
That the rates as set forth above do not exceed the amount as previously
authorized by Ordinance of this Council and are not in excess of that as previously
approved by the qualified electors of the District.
Section 4. Collection of Special Tax.
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 Riverside County Tax Collector
is hereby authorized to deduct reasonable administrative costs incurred in collecting any
said Special Tax.
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Section 5. Deposit of Special Tax Revenues.
All monies collected pursuant to this Resolution shall be paid into the funds of the
District.
Section 6. Determination and Placement of Special Tax on Tax Roll.
Upon receipt from Riverside County (“County”) of the final secured tax roll, the
special tax consultant shall determine the special tax levy needed to meet the Special
Tax Requirement, which shall not exceed the rates shown in Exhibit A hereto. 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 affected in a space marked
"Public Improvements, Special Tax" or by any other suitable designation, the instal lment
of the Special Tax, and for the exact rate and amount of said tax.
Section 7. County Auditor Reporting.
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. Direct Billing of Omitted Taxable Parcels.
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 2026/2027 Tax Roll subsequent to the submittal deadline of August 10,
2026, the City Council directs the City of Palm Desert staff or their agents to bill such
parcels directly via U.S. mail using the rates as determined in Section 6.
Section 9. Effective Date.
This Resolution shall become effective immediately upon its adoption.
Adopted on June 25, 2026.
Evan Trubee
Mayor
Attest:
Anthony J. Mejia
City Clerk
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Resolution No. 2026-031 Page 3
I, Anthony J. Mejia, City Clerk of the City of Palm Desert, hereby certify that
Resolution No. 2026-031 is a full, true, and correct copy, and was duly adopted at a
regular meeting of the City Council of the City of Palm Desert on June 25, 2026, by the
following vote:
Ayes: Harnik, Moreno, Nestande, Pradetto, and Trubee
Noes: None
Absent: None
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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7/9/2026
Resolution No. 2026-031 Page 4
Exhibit “A”
Community Facilities District No. 2005-1
(University Park)
Proposed Special Tax Rates
Fiscal Year 2026/2027
The following tables summarize the Assigned and the Proposed Special Tax Rates relating to each land
use class.
Zones A – D
LAND USE CLASS SPECIAL TAX RATE
MULTIPLIER
ASSIGNED
SPECIAL TAX RATE
PROPOSED
SPECIAL TAX
RATE (1)
Developed Property
Zone A Per Acre $21,000 $21,000
Zone B Per Acre $27,000 $27,000
Zone C Per Acre $27,000 $27,000
Zone D Per Acre $23,000 $23,000
Undeveloped & Provisional Undeveloped Property
Zone A Per Acre $21,000 $21,000
Zone B Per Acre $27,000 $27,000
Zone C Per Acre $27,000 $27,000
Zone D Per Acre $23,000 $23,000
(1)The Proposed Special Tax Rates to be Levied for Fiscal Year 2026/2027 will not exceed the Assigned Special Tax Rates
described above.
Zone E
LAND USE
CLASS SPECIAL TAX RATE MULTIPLIER RESIDENTIAL
FLOOR AREA
ASSIGNED
SPECIAL TAX
RATE
PROPOSED
SPECIAL TAX
RATE(1)
Single Family
Property Per square foot of Residential Floor Area > 2,300 $1.44 $1.44
Single Family
Property Per square foot of Residential Floor Area 2,300 - 1,725 $1.67 $1.67
Single Family
Property Per square foot of Residential Floor Area < 1,725 $1.38 $1.38
Multifamily
Property Per square foot of Residential Floor Area N/A $1.50 $1.50
Non Residential Per Acre N/A $28,000 $28,000
Undeveloped Per Acre N/A $28,000 $28,000
(1)The Proposed Special Tax Rates to be Levied for Fiscal Year 2026/2027 will not exceed the Assigned Special Tax Rates
described above.
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