TO: Board of Directors
FROM: Steven Lederer, Director of Public Works
REPORT BY: Justine Leuthold, Staff Services Analyst I
SUBJECT: Public Hearing to increase the Silverado Community Services District’s Special Tax for FY 2026-27
RECOMMENDATION
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Conduct a public hearing to consider any objections or protests with respect to special taxes for the Silverado Community Services District; accept the Annual Special Tax Report for Fiscal Year 2026-27; and adopt the recommended maximum special tax totaling $230,026 for Fiscal Year 2026-27. (Fiscal Impact: $230,026 Revenue; Budgeted; Silverado Community Services District; Discretionary)
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BACKGROUND
Silverado Community Services District (SCSD) voters approved Ordinance T-1 in 1997 that established the methodology for adopting a special tax to defray the costs of street cleaning, street lighting, and landscape maintenance on and about public roadways within the SCSD, and administrative and related expenses.
The methodology by which the tax rates were established, and what services are provided for those funds, is included in the attached Annual Special Tax Report. For Fiscal Year 2026-27, the recommended special taxes are:
$36,437 for Large Vacant Land;
$2,735 for Vacant Lots;
$83,099 for Condominiums;
$33,269 for Single-Family residences (Limited Service);
$6,469 for residences on Silver Trail; and
$68,017 for Single Family Residences (Full Service).
The large vacant parcel tax (the only parcels that are taxed based on acreage) is $36,437 divided among the seven
parcels as follows:
060-010-001 $13,589
060-140-003 $202
060-450-008 $480
061-040-009 $8,323
061-040-010 $6,367
061-180-002 $2,155
061-180-003 $5,321
On January 30, 2026, the SCSD Advisory Committee voted unanimously to recommend accepting the maximum Fiscal Year 2026-27 total special assessment of approximately 3% increase. It was determined in April 2026 that the actual increase will be 2.48% over the prior fiscal year.
1. Open Public Hearing regarding Fiscal Year 2026-27 Annual Special Tax Report and proposed special tax.
2. Staff reports.
3. Public comments.
4. Close Public Hearing.
5. Motion, second, discussion and vote to accept fiscal year 2026-27 Annual Special Tax Report and adopt the
recommended special tax.
Requested Actions:
1. Accept the Annual Special Tax Report for fiscal year 2026-27.
2. Adopt the recommended maximum special tax totaling $230,026 for Fiscal Year 2026-27.
FISCAL IMPACT
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Is there a Fiscal Impact? |
Yes |
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Is it currently budgeted? |
Yes |
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Where is it budgeted? |
Silverado Community Services District’s Property Tax Revenue, Subdivision 2850000 |
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Is it Mandatory or Discretionary? |
Discretionary |
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Discretionary Justification: |
Voters approved Ordinance T-1 (SCSD) in 1997 that established the methodology for adopting a special tax to fund the costs of services provided by the District. |
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Is the general fund affected? |
No |
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Future fiscal impact: |
This special tax funds the Silverado Community Services District’s operations each fiscal year. |
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Consequences if not approved: |
This special tax is the main revenue source for Subdivision 2850000 Silverado Community Services District. If not approved, no funding will be available for the various maintenance and latent powers held by the District in fiscal year 2026-27 budget. |
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ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: The proposed action is not a project as defined by California Code of Regulations, title 14, section 15378 (State CEQA Guidelines) and therefore CEQA is not applicable.