TO: Board of Directors
FROM: Steven Lederer, Director of Public Works
REPORT BY: Kat Chambers, Staff Services Analyst II
SUBJECT: Public Hearing to increase the Silverado Community Services District’s Special Tax for FY 2025-26
RECOMMENDATION
title
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 2025-26, and adopt the recommended maximum special tax totaling $224,466 for Fiscal Year 2025-26. (Fiscal Impact: $224,466 Revenue; Budgeted; Silverado Community Services District; Discretionary)
body
BACKGROUND
Silverado Community Services District (SCSD) voters approved Ordinance T-1 in 1997 that established the methodology for adopting a special tax to fund the services provided by SCSD, including street sweeping, street lighting, landscape and walking path maintenance, and administrative costs.
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 2025-26, the recommended special taxes are:
$35,556 for Large Vacant Land;
$2,894 for Vacant Lots;
$81,308 for Condominiums;
$32,407 for Single-Family residences (Limited Service);
$6,330 for residences on Silver Trail; and
$65,972 for Single Family Residences (Full Service).
The large vacant parcel tax (the only parcels that are taxed based on acreage) is $35,556 divided among the seven parcels as follows:
060-010-001 $13,260
060-140-003 $197
060-450-008 $468
061-040-009 $8122
061-040-010 $6,213
061-180-002 $2,103
061-180-003 $5,192
On February 7, 2025, the SCSD Advisory Committee voted unanimously to recommend accepting the maximum Fiscal Year 2025-26 total special assessment of approximately 3% increase. It was determined in April 2025 that the actual increase will be 2.69% over the prior fiscal year.
1. Open Public Hearing regarding Fiscal Year 2025-26 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 2025-26 Annual Special Tax Report and adopt the recommended special tax.
Requested Actions:
1. Accept the Annual Special Tax Report for fiscal year 2025-26.
2. Adopt the recommended maximum special tax totaling $224,466 for Fiscal Year 2025-26.
FISCAL & STRATEGIC PLAN IMPACT
|
Is there a Fiscal Impact? |
Yes |
|
Is it currently budgeted? |
Yes |
|
Where is it budgeted? |
Silverado Community Services District’s Property Tax Revenue, Subdivision 2850000 |
|
Is it Mandatory or Discretionary? |
Discretionary |
|
Discretionary Justification: |
Voters approved Ordinance T-1 (SCSD) in 1997 that established the methodology for adopting a special tax to fund the services provided by the District, including street sweeping, street lighting, landscape, walking path maintenance, and administrative costs. |
|
Is the general fund affected? |
No |
|
Future fiscal impact: |
This special tax funds the Silverado Community Services District’s operations each fiscal year. |
|
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 2025-26 budget. |
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.