TO:	Board of Directors
FROM:	Steven Lederer - Director of Public Works
REPORT BY:	Michael Karath - Staff Services Analyst II
SUBJECT:	Silverado Community Services District (SCSD) - FY 2024-25 Special Tax Report and Proposed Special Tax.
RECOMMENDATION
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PUBLIC HEARING - Special Tax 
Conduct a public hearing to consider any objections or protests with respect to special taxes for the Silverado Community Services District (SCSD), accept the Annual Special Tax Report for Fiscal Year 2024-25, and adopt the recommended special tax totaling $218,584 for Fiscal Year 2024-25. (Fiscal Impact: net zero; SCSD; Discretionary)
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BACKGROUND
In 1997, SCSD voters approved Ordinance T-1 (SCSD) 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 2024-25, the recommended special taxes are:
* $70.74 for a vacant lot; 
* $141.48 for a condominium and a single family residence - limited services; 
* $176.85 for a residence on Silver Trail; and 
* $282.97 for a single family residence receiving full services. 
The large vacant parcel tax (the only parcels that are taxed based on acreage) is $34,625 divided among the seven parcels as follows: 
* 060-010-001 $12,913; 
* 060-140-003 $192; 
* 060-450-008 $456; 
* 061-040-009 $7,909; 
* 061-040-010 $6,050; 
* 061-180-002 $2,048; 
* 061-180-003 $5,056.
On January 26, 2024, the SCSD Advisory Committee voted unanimously to recommend accepting the maximum Fiscal Year 2024-25 total special assessment, which was determined in April 2024 to be $218,584, an increase of 2.37% over the prior fiscal year.
PROCEDURAL REQUIREMENTS
1. Open Public Hearing regarding Fiscal Year 2024-25 Annual Special Tax Report and p...
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