TO: Napa County Flood Control and Water Conservation District
FROM: Richard Thomasser - District Manager
REPORT BY: Sarah Geiss - Supervising Staff Services Analyst
SUBJECT: Protest Hearing - Fiscal Year 2025/2026 Watershed Assessment
RECOMMENDATION
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Protest Hearing - Intention to Levy and collect assessments for Joint Zone Project 96-1 (Maintenance and Watershed management)
Conduct a protest hearing on the proposed assessments for fiscal year 2025/2026 and adopt a Resolution to Levy and Collect Assessments for fiscal year 2025/2026 for Joint Zone Project 96-1 (Maintenance and Watershed Management). (Fiscal Impact: $1,577,360 Revenue; Watershed Projects; Not Budgeted; Discretionary)
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BACKGROUND
On August 30, 1996, the Board adopted a Resolution which levied assessments for three zones previously created within the District (Joint Zone Project No. 96-1) to fund various aspects of the maintenance and watershed management program of the District. The Resolution also established an ongoing annual methodology for levying these assessments to reflect changes in the property characteristics of the assessed properties and adjustments for inflation. In accordance with this methodology, on April 15, 2025, the Board held a public hearing at the conclusion of which the Board adopted the Engineer’s Report for the program for the upcoming year and adopted a Resolution indicating its intention to levy assessments and directing notice to be given of a protest hearing to be held on May 13, 2025.
The protest hearing has been noticed in the manner provided by the District’s governing statute. It is anticipated that the Board will open the hearing, hear the staff report, and receive any written protests filed prior to or at the hearing from registered voters residing in or the owners of assessable land located within the Joint Zone Project’s three zones.
At the conclusion of the hearing, the Secretary of the District Board will tally any such protests which have been filed and not withdrawn. If the tally shows that signed protests were received by fewer than 25 percent of the registered voters residing within each affected Zone and/or by the owners of less than 25 percent of the area of land located within each affected Zone proposed to be subject to assessment for the Joint Zone Project for the 2025/2026 fiscal year, based upon those acreages shown on the latest Napa County assessment records, it is recommended that the Board adopt a Resolution (proposed Resolution attached) to:
1. Find that submission of the assessments to the voters is not required;
2. Levy the assessments for fiscal year 2025/2026 for Joint Zone Project 96-1; and
3. Authorize the Napa County Auditor-Controller to post the assessment roll to the 2025/2026 Napa County Property Tax Roll.
If a greater percentage of protests (by either registered voters or owners of assessable land) is received in any of the three Zones, the Board is required by the District’s Act to either abandon the proposed assessments of that Zone or submit those assessments to the voters of that Zone for approval.
Requested Actions:
1. Adopt Resolution to Levy and collect assessments for fiscal year 2025/2026 for Joint Zone Project 96-1
FISCAL & STRATEGIC PLAN IMPACT
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Is there a Fiscal Impact? |
Yes |
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Is it currently budgeted? |
No |
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Is it Mandatory or Discretionary? |
Discretionary |
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Discretionary Justification: |
The intention of the assessment process, which began in 1996, was to establish a mechanism to provide continued annual funding for certain categories of ongoing projects benefiting the residents and landowners within the District. This action renews the annual assessment needed to fund the Maintenance and Watershed Programs, Joint Zone Project 96-1, detailed in the Engineer’s Report approved at your April 15, 2025 meeting. |
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Is the general fund affected? |
No |
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Future fiscal impact: |
The assessment revenue funds the District’s Watershed Management Program for fiscal year 2025/2026. |
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Consequences if not approved: |
This assessment is the main revenue source for subdivision 8000500: Flood District - Watershed Projects. If not approved, no funding will be available for the various maintenance and watershed management programs for the Napa River watershed or District-wide programs included in the proposed fiscal year 2025/2026 budget. |
ENVIRONMENTAL IMPACT
ENVIRONMENTAL DETERMINATION: This action is statutorily exempt from the California Environmental Quality Act (CEQA) under Title 14, California Code of Regulations, Section 15273 (Rates, Tolls, Fares and Charges), in that the amounts to be levied and collected shall be used for purposes detailed in the District Engineer’s Report, which fall within subsections (1), (2) and (4) of Section 15273.