HomeMy WebLinkAboutRes 2026-032Resolution No. 2026-032
Resolution of the City Council 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 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.
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. 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, is hereby determined and established 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.
Section 5. Deposit of Special Tax Revenues.
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Resolution No. 2026-032 Page 2
Monies above collected shall be paid into the District funds.
Section 6. Placement of Special Tax on Tax Roll.
Upon receipt from the 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 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”.
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 pr operty
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 approved in Exhibit “A”.
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. 2026-032 Page 3
I, Anthony J. Mejia, City Clerk of the City of Palm Desert, hereby certify that
Resolution No. 2026-032 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. 2026-032 Page 4
Exhibit “A”
Community Facilities District No. 2021-1
(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.
Zone 1
(1)The Assigned Special Tax for Developed, Provisional Welfare, Provisional, Approved, and Undeveloped Property shall be increased b y two percent (2%) of the
amount in effect the prior Fiscal Year.
(2)The Proposed Special Tax Rates to be Levied for Fiscal Year 2026/2027 will not exceed the Assigned Special Tax Rates describe d above.
Zone 2
(1)The Assigned Special Tax for Developed, Provisional Welfare, Provisional, Approved, and Undeveloped Property shall be increas ed 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 2026/2027 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 $2,539.38 $2,539.38
2 Single Family Property Per Residential Unit 2400-2499 $2,456.57 $2,456.57
3 Single Family Property Per Residential Unit 2300-2399 $2,401.37 $2,401.37
4 Single Family Property Per Residential Unit 2200-2299 $2,318.56 $2,318.56
5 Single Family Property Per Residential Unit 2100-2199 $2,235.76 $2,235.76
6 Single Family Property Per Residential Unit 2000-2099 $2,125.35 $2,125.35
7 Single Family Property Per Residential Unit 1900-1999 $1,766.52 $1,766.52
8 Single Family Property Per Residential Unit 1800-1899 $1,711.32 $1,711.32
9 Single Family Property Per Residential Unit < 1800 $1,407.70 $1,407.70
10 Non-Residential Property Per Acre NA NA NA
Provisional, Approved, & Undeveloped
Property
Per Acre NA $17,023.82 $17,023.82
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 $3,339.84 $3,339.84
2 Single Family Property Per Residential Unit 3200-3399 $3,284.64 $3,284.64
3 Single Family Property Per Residential Unit 3000-3199 $3,174.23 $3,174.23
4 Single Family Property Per Residential Unit 2800-2999 $3,091.42 $3,091.42
5 Single Family Property Per Residential Unit 2600-2799 $2,953.41 $2,953.41
6 Single Family Property Per Residential Unit 2400-2599 $2,898.21 $2,898.21
7 Single Family Property Per Residential Unit 2200-2399 $2,870.61 $2,870.61
8 Single Family Property Per Residential Unit 2000-2199 $2,843.00 $2,843.00
9 Single Family Property Per Residential Unit < 2000 $2,732.59 $2,732.59
10 Non-Residential Property Per Acre NA NA NA
Provisional, Approved, & Undeveloped Property Per Acre NA $21,333.04 $21,333.04
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Zone 3
(1)The Assigned Special Tax for Developed, Provisional Welfare, Provisional, Approved, and Undeveloped Property shall be increased b y two percent (2%) of the
amount in effect the prior Fiscal Year.
(2)The Proposed Special Tax Rates to be Levied for Fiscal Year 2026/2027 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 Property
1 Single Family Property Per Residential Unit ≥2500 $2,539.38 $2,539.38
2 Single Family Property Per Residential Unit 2400-2499 $2,456.57 $2,456.57
3 Single Family Property Per Residential Unit 2300-2399 $2,401.37 $2,401.37
4 Single Family Property Per Residential Unit 2200-2299 $2,318.56 $2,318.56
5 Single Family Property Per Residential Unit 2100-2199 $2,235.76 $2,235.76
6 Single Family Property Per Residential Unit 2000-2099 $2,125.35 $2,125.35
7 Single Family Property Per Residential Unit 1900-1999 $1,766.52 $1,766.52
8 Single Family Property Per Residential Unit 1800-1899 $1,711.32 $1,711.32
9 Single Family Property Per Residential Unit Less than 1800 $1,407.70 $1,407.70
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 $25,020.67 $25,020.67
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