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 Hearin...
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