Title
Fiscal Year 2025/26 Community Facilities Districts Tax Administration Report
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FileID
File ID: 2026-00011
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Location
Location: Citywide
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Recommendation
Recommendation: Receive and file the Fiscal Year (FY) 2025/26 Community Facilities Districts Tax Administration Report.
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Contact
Contact: Brent Mueller, Senior Development Project Manager, (916) 808-5715, bmueller@cityofsacramento.org; Eric Frederick, Special Districts Manager, (916) 808-5129, efrederick@cityofsacramento.org; Department of Finance
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Presenter
Presenter: None
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Attachments
Attachments:
1-Description/Analysis
2-Fiscal Year 2025-26 CFD Tax Administration Report
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Description/Analysis
IssueDetail
Issue Detail: The California State Legislature approved the Mello-Roos Community Facilities Act of 1982 (Act) that allows local public agencies to levy special taxes within a defined geographic area if approved by two-thirds of the qualified electors in that area. These areas, each known as a community facilities district (CFD), can generate funding for a wide range of facilities and services. As specified in the Act, eligible services include the maintenance of parks, roadways, landscaped areas, street lighting, drainage basins, and other public facilities. To pay for these services, special taxes are allocated to properties located in the CFD in any reasonable manner other than on an ad valorem basis.
The City is the administrator of CFDs located throughout the City that provide for public services, operations, and/or the maintenance of public facilities. For each maintenance CFD administered by the City, the attached FY2025/26 CFD Tax Administration Report (Annual Report) presents background information on the districts, as well as certain annual CFD reporting information required under California Government Code Section 50075.3 (SB 165 Reporting Requirements) for FY2024/25. Annual CFD reporting information required for all improvement related CFDs will be brought to Council at a later date.
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PolicyConsiderations
Policy Considerations: Filing the Annual Report will satisfy the SB 165 Reporting Requirements for special taxes levied and collected for FY2024/25.
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EconomicImpacts
Economic Impacts: Not applicable.
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EnvironmentalConsiderations
Environmental Considerations: Under the California Environmental Quality Act Guidelines, the filing of annual tax administration reports for CFDs is a continuing administrative activity that does not constitute a project and is therefore exempt from CEQA review (14 Cal. Code Regs. § 15378(b)(2)).
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Sustainability
Sustainability: Not applicable.
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Commission/Committee Action
Commission/Committee Action: None.
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RationaleforRecommendation
Rationale for Recommendation: The SB 165 Reporting Requirements require that, at least once a year, a report be filed with the Council setting forth the following information:
a. The amount of special taxes that have been collected and expended.
b. The status of any project required or authorized to be funded by the special taxes.
This information is included in the attached Annual Report for all maintenance CFDs administered by the City that levied a special tax in FY2024/25.
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FinancialConsiderations
Financial Considerations: There are no financial impacts on any City funds.
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LocalBusinessEnterprise
Local Business Enterprise (LBE): Not applicable.
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