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HomeMy Public PortalAboutResolutions_2021-26_27_28_29__30_for_signTown of Truckee California RESOLUTION 2021-26 A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF TRUCKEE CONFIRMING SPECIAL TAX FOR COMMUNITY FACILITIES DISTRICT 2013-1 (Brickelltown Maintenance District) WHEREAS, on November 25, 2013, the Town Council adopted Resolution 2013-36 entitled “Resolution of the Town Council of the Town of Truckee Declaring Its Intention to Establish Proposed Community Facilities District Number 2013-1” (the “Resolution of Intention”) stating its intention to form the “Town of Truckee Community Facilities District No. 2013-1” (Brickelltown Maintenance District)” (the “CFD”) pursuant to the Mello-Roos Community Facilities Act of 1982 as amended by Town of Truckee Ordinance No. 2013-04, for the purpose of financing certain public improvements as further provided in that resolution; and WHEREAS, the Town Council adopted Resolution 2014-04 entitled “A Resolution of the Town Council of the Town of Truckee, Regarding Formation of Community Facilities District” (the “Resolution of Formation”) ordering the formation of the CFD, authorizing the levy of a special tax on property within the CFD, and preliminarily establishing an appropriations limit for the CFD; and WHEREAS, pursuant to the Resolution of Formation, and pursuant to a “Resolution Calling Special Election 2014-05” (the “Election Resolution”) adopted by the Town Council, the propositions of the levy of the special tax, and the establishment of the appropriations limit were submitted to the qualified electors of the CFD as required by the Act; and WHEREAS, pursuant to the Election Resolution, the special election was held within the CFD on March 11, 2014, at which time the eligible landowner electors approved such propositions by the two-thirds vote required by the Act; and WHEREAS, the Town Council adopted Ordinance 2014-03 authorizing and levying special taxes with the CFD pursuant to the Act, at the rate and in accordance with the special tax formula contained in the Rate and Method of Apportionment, as set forth in the Resolution of Formation, which is incorporated herein by reference. The Town Council may adopt one or more resolutions at any time directing that the special taxes commence being levied, provided that any such resolution may: (i) direct the levying of special taxes initially against some properties within the CFD and not others if the Council determines that certain properties will derive no benefit from the initially constructed facilities; and/or (ii) direct the levying of special taxes at less than the maximum amount called for in the Resolution of Formation and the Rate and Method of Apportionment; and WHEREAS, the Town Council was authorized and directed to determine the specific special tax rate and amount to be levied for each parcel of real property within the CFD, in the manner and as provided in the Resolution of Formation and the Rate and Method of Apportionment; . * * * * * * * * * DocuSign Envelope ID: 8EEBFAB0-58AF-409B-9A6E-83BA857A9E95 NOW THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF TRUCKEE, AS FOLLOWS: 1. As hereby confirmed and established by the Town of Truckee resolutions and ordinances described above the Special Tax for the fiscal year 2021/22 shall be imposed and levied upon those parcels and in those amounts as set forth in Exhibit “A” attached hereto and incorporated herein, which comply with the established Rate and Method of Apportionment. 2. It is hereby confirmed that the boundaries of CFD 2013-1 are wholly within the incorporated limits of the Town of Truckee. 3. Due to the financial impact of the COVID-19 virus on the Truckee community, the Town Council did not increase the Special Tax rates for FY 2020/21 and the Special Tax rate for the FY 2020/21 year remained the same amount as the FY 2019/20 Special Tax rate. A 1.7% increase reflecting the change in the Engineering News Record Construction Cost Index (CCI) for the calendar year preceding fiscal year 2020/21, as identified in the Engineer’s Report, was accepted for purposes of increasing the maximum Special Tax as authorized by the Rate and Method of Apportionment. 4. The Special Tax for the 2021/22 year is hereby established as the sum of ; (a) the Base Special Tax (calculated pursuant to Section D of the Rate and Method of Apportionment), representing a 2.1% increase from the Base Special Tax for the 2020/21 year reflecting the change in the Engineering News Record Construction Cost Index (CCI); and (b) any unpaid special taxes, penalties, or interest that is unpaid. The Special Tax includes the 1.7% CCI increase from 2019/20 that was accepted but not applied in 2020/21 as described in paragraph 3 above. 4. The Town of Truckee shall mail invoices to the building owners on leased land (possessory interest parcels) and Pacific Bell/AT&T as set forth in Exhibit “A” attached hereto and incorporated herein. 5. Tax assessments will be included on the Nevada County Assessors Tax roll, as available. 6. The Nevada County Auditor-Controller is authorized to place the CFD special taxes on the 2021/22 Secured Tax Roll in accordance with the Standard Form Tax Collection Services contract between Nevada County and the Town. 7. The Town Manager is authorized and directed to take any action and to incur any cost necessary to properly and successfully invoice for collection the 2021/22 special taxes described above. DocuSign Envelope ID: 8EEBFAB0-58AF-409B-9A6E-83BA857A9E95 The foregoing Resolution was introduced by Council Member Polivy, seconded by Council Member Zabriskie, at a Regular Meeting of the Truckee Town Council, held on the 25th day of May 2021, and adopted by the following vote: AYES: Council Member Polivy, Council Member Zabriskie, Council Member Romack, Vice Mayor Henderson, and Mayor Klovstad. NOES: none. ABSENT: none. ________________________________ Anna Klovstad, Mayor ATTEST: ______________________________ Hilary Hobbs, Management Analyst DocuSign Envelope ID: 8EEBFAB0-58AF-409B-9A6E-83BA857A9E95 Exhibit 'A' 2021/22 Fiscal Year Special Tax PARCEL CHARGES ON NEVADA COUNTY TAX ROLL APN Property Address Special Tax Assessments Levied for FY 2021/22 19 090 12 000 10164 Donner Pass Road $ 6,260.26 19 090 13 000 10156 Donner Pass Road $ 2,678.68 19 102 04 000 10142 Jibboom Street $ 718.66 19 080 17 000 10356 Donner Pass Road $ 1,157.60 19 080 18 000 10330 Donner Pass Road $ 940.88 19 080 24 000 10230 Donner Pass Road $ 1,474.50 19 080 25 000 10236 Donner Pass Road $ 1,206.80 19 080 26 000 10232 Donner Pass Road $ 2,548.32 19 080 27 000 10260 Donner Pass Road $ 470.66 19 080 28 000 10270 Donner Pass Road $ 1,510.88 19 080 29 000 10280 Donner Pass Road $ 1,398.34 19 080 43 000 10292 Donner Pass Road $ 3,479.48 19 080 31 000 10320 Donner Pass Road $ 1,661.06 19 080 32 000 10334 Donner Pass Road $ 434.04 19 080 33 000 10344 Donner Pass Road $ 1,699.02 19 080 34 000 10374 Donner Pass Road $ 2,548.98 19 080 37 000 10382 Donner Pass Road $ 1,610.80 19 080 40 000 10396 Donner Pass Road $ 949.28 19 090 06 000 10224 Donner Pass Road $ 320.58 19 090 07 000 10214 Donner Pass Road $ 763.44 19 090 08 000 10200 Donner Pass Road $ 1,633.30 19 090 09 000 10192 Donner Pass Road $ 2,290.12 19 090 10 000 10186 Donner Pass Road $ 2,391.14 19 090 11 000 10178 Donner Pass Road $ 3,254.82 19 120 12 000 10404 Donner Pass Road $ 411.84 19 120 13 000 10412 Donner Pass Road $ 1,917.84 19 120 14 000 10418 Donner Pass Road $ 2,753.94 19 120 15 000 10466 Donner Pass Road $ 1,346.66 PARCEL CHARGES MAILED BY TOWN OF TRUCKEE 19 090 03 000 10065 Donner Pass Road $ 10,438.44 19 090 02 000 10115 Donner Pass Road* $ 6,406.24 19 090 02 000 10157 Donner Pass Road* $ 1,890.90 19 090 02 000 10191 Donner Pass Road* $ 3,319.07 19 090 02 000 10091 Donner Pass Road* $ 3,792.42 19 090 14 000 10022 Spring Street $ 3,500.02 19 102 03 000 10150 Jibboom Street $ 381.82 Total Brickelltown Maintenance District Assessment $79,560.82 *Building Owner is assessed. Underlying property owner associated with this APN number is not assessed. DocuSign Envelope ID: 8EEBFAB0-58AF-409B-9A6E-83BA857A9E95 EXHIBIT B Maximum Special Tax Rate 2020/21 Fiscal Year 2021/22 Fiscal Year CCI Maximum Special Tax CCI Maximum Special Tax Buildings 1.7% $0.489 2.1% $0.499 Frontage or Sidewalks 1.7% 1.176 2.1% 1.201 DocuSign Envelope ID: 8EEBFAB0-58AF-409B-9A6E-83BA857A9E95 Town of Truckee California RESOLUTION 2021-27 A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF TRUCKEE CONFIRMING SPECIAL TAX FOR COMMUNITY FACILITIES DISTRICT 2017-2 (Railyard Transit and Maintenance District) WHEREAS, on November 14, 2017, the Town Council adopted Resolution 2017-57 entitled “Resolution of the Town Council of the Town of Truckee Rescinding Resolution 2017-49 and Declaring its Intention to Establish Proposed Community Facilities District Number 2017 of the Town of Truckee, County of Nevada, State of California” (the “Resolution of Intention”) stating its intention to form the “Community Facilities District No. 2017-2 (Railyard CFD) and future annexation area of the Town of Truckee, County of Nevada, State of California” (collectively, the “CFD”) pursuant to the Mello-Roos Community Facilities Act of 1982, Chapter 2.5 of Part 1 of Division 2 of Title 5 of the California Government Code (the “Act”) for providing transit operations and streetscape maintenance (the “Services”) within and in the area of the proposed community facilities district; and WHEREAS, the Town Council subsequently adopted Resolution 2018-06 entitled “A Resolution of the Town Council of the Town of Truckee, Regarding Formation of Community Facilities District, Authorizing the Levy of a Special Tax, and Submitting the Levy of Special Tax to Qualified Electors” (the “Resolution of Formation”) ordering the formation of the Railyard CFD, authorizing the levy of a special tax on property within the CFD, and preliminarily establishing an appropriations limit for the CFD; and WHEREAS, pursuant to the Resolution of Formation, and pursuant to a “A Resolution of the Town Council of the Town of Truckee Declaring Results of Special Election and Directing Recording of Notice of Special Tax Lien” (the “Election Resolution”) adopted by the Town Council, the propositions of the levy of the special tax and the establishment of the appropriations limit were submitted to the qualified electors of the CFD as required by the Act; and WHEREAS, pursuant to the Election Resolution, the special election was held within the CFD on January 9, 2018, at which time the eligible landowner electors (one) approved such propositions required by the Act; and WHEREAS, the Town Council adopted Ordinance 2018-05 authorizing and levying special taxes with the CFD pursuant to the Act, at the rate and in accordance with the special tax formula contained in the Rate and Method of Apportionment, as set forth in the Resolution of Formation, which is incorporated herein by reference. The Town Council may adopt one or more resolutions at any time directing that the special taxes commence being levied, provided that any such resolution may: (i) direct the levying of special taxes initially against some properties within the CFD and not others if the Council determines that certain properties will derive no benefit from the initially constructed facilities; and/or (ii) direct the levying of special taxes at less than the maximum amount called for in the Resolution of Formation and the Rate and Method of Apportionment; and DocuSign Envelope ID: 8EEBFAB0-58AF-409B-9A6E-83BA857A9E95 WHEREAS, the Town Council was authorized and directed to determine the specific special tax rate and amount to be levied for each parcel of real property within the CFD, in the manner and as provided in the Resolution of Formation and the Rate and Method of Apportionment; * * * * * * * * * NOW THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF TRUCKEE, AS FOLLOWS: 1. As hereby confirmed and established by the Town of Truckee resolutions and ordinances described above, the Special Tax for the fiscal year 2021-22 shall be imposed and levied upon those parcels and in those amounts as set forth in Exhibit “A” attached hereto and incorporated herein, which comply with the established Rate and Method of Apportionment, and represents 25% of the Special Tax B listed in the Resolution of Formation. 2. It is hereby confirmed that the boundaries of CFD 2017-2 are wholly within the incorporated limits of the Town of Truckee. 3. The Maximum Special Tax A and Maximum Special Tax B for Fiscal Year 2020/21 includes the Consumer Price Index (CPI) adjustment for the calendar year preceding the 2020/21 fiscal year for a base special tax adjustment increase of 3.3%. 4. Due to the financial impact of the COVID-19 virus on the Truckee community, the Town Council did not increase the Special Tax rates for fiscal year 2020/2021. A 3.3% increase reflecting the change in the U.S. Bureau of Labor Statistics Consumer Price Index (CPI) “All Urban Consumers – San Francisco” for the calendar year preceding fiscal year 2020/21 was accepted for purposes of increasing the maximum Special Tax as authorized by the Rate and Method of Apportionment. 5. A 1.7% increase reflecting the change in the U.S. Bureau of Labor Statistics Consumer Price Index (CPI) “All Urban Consumers – San Francisco” for calendar year 2020 is accepted for increasing the Maximum Special Tax A and Maximum Special Tax B. The fiscal year 2021/22 “Maximum Special Tax Rate” identified in “Exhibit B” may be utilized by the Town for establishing the future year Base Special Tax. 6. Tax assessments will be included on the Nevada County Assessor’s tax roll, as available. 7. The Nevada County Auditor-Controller is authorized to place the CFD special taxes on the 2021/22 Secured Tax Roll in accordance with the Standard Form Tax Collection Services contract between Nevada County and the Town. 8. The Town Manager is authorized and directed to take any action and to incur any cost necessary to properly and successfully invoice for collection the 2021/22 special taxes described above. DocuSign Envelope ID: 8EEBFAB0-58AF-409B-9A6E-83BA857A9E95 The foregoing Resolution was introduced by Council Member Polivy, seconded by Council Member Zabriskie, at a Regular Meeting of the Truckee Town Council, held on the 25th day of May 2021, and adopted by the following vote: AYES: Council Member Polivy, Council Member Zabriskie, Council Member Romack, Vice Mayor Henderson, and Mayor Klovstad. NOES: none. ABSENT: none. ________________________________ Anna Klovstad, Mayor ATTEST: ______________________________ Hilary Hobbs, Management Analyst DocuSign Envelope ID: 8EEBFAB0-58AF-409B-9A6E-83BA857A9E95 Exhibit 'A' 2021/22 Fiscal Year Special Tax APN Number Address DESCRIPTION OWNER NAME SPECIAL TAX A SPECIAL TAX B TOTAL SPECIAL TAX 019-421-001-000 10108 Truckee Way "Railhouse" Truckee Development Associates LLC $ 0.00 $ 13,739.46 $ 13,739.46 019-421-002-000 10137 Truckee Way Art Haus Truckee Development Associates LLC $ 0.00 4,541.68 4,541.68 019-421-003-000 10117 Truckee Way Artist Haus Square Truckee Development Associates LLC $ 0.00 $ 4,559.46 $ 4,559.46 019-421-004-000 9848 Donner Pass Road Artist Housing Not Available $ 0.00 $ 13,821.66 $ 13,821.66 019-421-005-000 9810 Donner Pass Road East of Roundhouse, West of Balloon Track Truckee Development Associates LLC $ 0.00 $ 11,870.10 $ 11,870.10 019-421-006-000 9782 Donner Pass Road East of Roundhouse, West of Balloon Track Truckee Development Associates LLC $ 0.00 $ 11,219.62 $ 11,219.62 DocuSign Envelope ID: 8EEBFAB0-58AF-409B-9A6E-83BA857A9E95 019-421-007-000 9789 Donner Pass Road Open Space Truckee Development Associates LLC $ 0.00 $ 0.00 $ 0.00 019-421-016-000, 019-421-015-000 11011 Church Street South Balloon Track West Truckee Development Associates LLC $ 0.00 $ 14,550.48 $ 14,550.48 019-421-017-000, 019-421-018-000 11061 Church Street South Balloon Track Central Truckee Development Associates LLC $ 0.00 $ 11,538.64 $ 11,538.64 019-421-019-000, 019-421-020-000 11109 Church Street South Balloon Track East Truckee Development Associates LLC $ 0.00 $ 15,533.06 $ 15,533.06 019-421-013-000 11010 Church Street North Balloon Track Truckee Development Associates LLC $ 0.00 $ 0.00 $ 0.00 019-421-014-000 11158 Church Street East of Balloon Track, North of Church Street Truckee Development Associates LLC $ 0.00 $ 0.00 $ 0.00 019-421-021-000, 019-421-022-000 11157 Church Street East of Balloon Track, West of Flyers Know Way Truckee Development Associates LLC $ 0.00 $ 0.00 $ 0.00 019-421-012-000, 019-421-011-000 11189 Church Street East of Balloon Track, East of Flyers Know Way Truckee Development Associates LLC $ 0.00 $ 0.00 $ 0.00 TOTAL $ 0.00 $ 101,374.16 $ 101,374.16 DocuSign Envelope ID: 8EEBFAB0-58AF-409B-9A6E-83BA857A9E95 Exhibit 'B' FY 2021/22 Maximum Special Tax Rate 1.7 % CPI increase Transit Tax (Tax A) Land Use Maximum Special Tax A Developed Non-Residential $0.52 Residential $163.34 Hotel $163.34 Affordable Housing $0.00 exempt Open Space $0.00 exempt Maintenance Tax (Tax B) Land Use Lot Square Foot (Common Improvement) Sidewalk Frontage Developed Non-Residential $0.703 per lot sq. ft. $2.906 per sidewalk sq. ft. Residential $0.703 per lot sq. ft. $2.906 per sidewalk sq. ft. Affordable Housing $0.703 per lot sq. ft. $2.906 per sidewalk sq. ft. Open Space $0.000 exempt $0.000 exempt DocuSign Envelope ID: 8EEBFAB0-58AF-409B-9A6E-83BA857A9E95 Town of Truckee California RESOLUTION 2021-28 A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF TRUCKEE CONFIRMING ASSESSMENTS FOR ENVISION DPR LANDSCAPING AND LIGHTING ASSESSMENT DISTRICT NO. 1 FOR FISCAL YEAR 2021/2022 WHEREAS, on August 22, 2017, the Town Council adopted Resolution 2017-44 entitled “Resolution of the Town Council of the Town of Truckee Declaring Its Intention to Order Formation and to Levy and Collect Assessments Within the Landscaping and Lighting Assessment District for Fiscal Year 2019/2020” (the “Resolution of Intention”) stating its intention to form the “Envision DPR Landscaping and Lighting Assessment District No.1” (the “Assessment District”) pursuant to the provisions of Part 2 of Division 15 of the Streets and Highways Code of the State of California (The Landscaping and Lighting Act of 1972). WHEREAS, the Town Council adopted Resolution 2017-45 entitled “A Resolution of the Town Council of the Town of Truckee Approving the Formation, Confirming Boundary Map and Assessment, and Ordering Maintenance and Operations of Envision DPR Landscaping and Lighting Assessment District No. 1 for Fiscal Year 2019/2020” (the “Resolution of Formation”) ordering the formation of the Envision DPR Landscaping and Lighting Assessment District No. 1 (“Assessment District”), authorizing the levy of the special assessments on properties within the Assessment District, and preliminarily establishing a special assessment limit for the Assessment District; and WHEREAS, pursuant to the Resolution of Formation adopted by the Town Council, the assessment ballot and notice of public hearing were provided to affected properties within the Envision DPR Landscaping and Lighting Assessment District No. 1 for the time and in the manner required by law; and WHEREAS, pursuant to the Resolution of Formation the public hearing was held within the Assessment District on October 10, 2017, at which time the property owners responsible for more than 50 percent of the proportional financial obligation of ballots submitted by the affected properties within the Assessment District had, at the conclusion of the hearing, voted in favor of the proposed levy of special assessments; and WHEREAS, the Town Council was authorized and directed to determine the specific special assessment rate and amount to be levied for each parcel of real property within the Assessment District, in the manner and as provided in the Resolution of Formation. . * * * * * * * * * DocuSign Envelope ID: 8EEBFAB0-58AF-409B-9A6E-83BA857A9E95 NOW THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF TRUCKEE, AS FOLLOWS: 1. As hereby confirmed and established by the Town of Truckee resolutions described above that the special assessments for the fiscal year 2021/22 shall be imposed and levied upon those parcels and in those amounts as set forth in Exhibit “A” attached hereto and incorporated herein, which comply with the established Method of Apportionment. 2. It is hereby confirmed that the boundaries of Envision DPR Assessment District No. 1 are wholly within the incorporated limits of the Town of Truckee. 3. Due to the financial impact of the COVID-19 virus on the Truckee community, the Town Council did not increase the special assessment amounts for fiscal year 2020/21. However, a 3.3% increase reflecting the change in the U.S. Bureau of Labor Statistics Consumer Price Index (CPI) “All Urban Consumers – San Francisco” for calendar year 2019 (as identified in the Engineer’s Report dated August 22, 2017) was accepted for increasing the special assessment rate from $1.091/SF to $1.127/SF in FY 2020/21. 4. A 1.7% increase reflecting the change in the U.S. Bureau of Labor Statistics Consumer Price Index (CPI) “All Urban Consumers – San Francisco” for calendar year 2020 (as identified in the Engineer’s Report dated August 22, 2017) is accepted for increasing the special assessment rate from $1.127/SF to $1.146/SF for FY 2021/22 as set forth in “Exhibit B.” 5. Tax assessments will be included on the Nevada County Assessors Tax roll, as available. 6. The Nevada County Auditor-Controller is authorized to place the Assessment District special taxes on the 2021/22 Secured Tax Roll in accordance with the Standard Form Tax Collection Services contract between Nevada County and the Town. 7. The Town Manager is authorized and directed to take any action and to incur any cost necessary to properly and successfully invoice the said 2021/22 parcel charges for collection. The foregoing Resolution was introduced by Council Member Polivy, seconded by Council Member Zabriskie, at a Regular Meeting of the Truckee Town Council, held on the 25th day of May 2021, and adopted by the following vote: AYES: Council Member Polivy, Council Member Zabriskie, Council Member Romack, Vice Mayor Henderson, and Mayor Klovstad. NOES: none. ABSENT: none. ________________________________ Anna Klovstad, Mayor ATTEST: ______________________________ Hilary Hobbs, Management Analyst DocuSign Envelope ID: 8EEBFAB0-58AF-409B-9A6E-83BA857A9E95 Exhibit 'A' Envision DPR Landscaping and Lighting Assessment District No. 1 Fiscal Year 2021/22 Special Assessment PARCEL CHARGES ON NEVADA COUNTY TAX ROLL APN Site Address Assessment Levied for FY 2021/22 018 610 028 000 11380 Donner Pass Road $1,046.56 018 500 062 000 12010 #102 Donner Pass Road $657.66 018 600 013 000 11700 Donner Pass Road $2,060.68 018 610 030 000 11350 Donner Pass Road $1,059.16 018 500 048 000 12036 Donner Pass Road $1,118.74 018 610 027 000 11400 Donner Pass Road $2,927.02 018 570 032 000 11357 Donner Pass Road $4,035.88 018 500 014 000 12105 Donner Pass Road $1,827.46 018 610 025 000 11486 Donner Pass Road $570.14 018 610 029 000 11368 Donner Pass Road $1,056.22 018 600 016 000 11782 Donner Pass Road $1,201.34 018 610 031 000 11320 Donner Pass Road $1,800.24 018 500 072 000 11890 Donner Pass Road $1,402.70 018 570 019 000 11401 Donner Pass Road $1,612.58 018 610 026 000 11464 Donner Pass Road $2,234.14 018 500 076 000 11836 Donner Pass Road $1,809.84 018 500 058 000 12020 Donner Pass Road $813.14 018 600 011 000 11638 Donner Pass Road $2,105.22 018 500 009 000 12070 Donner Pass Road $1,541.70 018 600 012 000 10120 Donner Trail Road $1,067.66 018 500 012 000 11911 Donner Pass Road $11,622.92 018 570 003 000 11725 Donner Pass Road $6,650.10 018 570 022 000 11643 Donner Pass Road $7,282.58 018 600 015 000 11760 Donner Pass Road $1,338.16 018 500 059 000 12020 Donner Pass Road $813.14 018 610 023 000 11500 Donner Pass Road $1,392.66 018 500 013 000 12047 Donner Pass Road $3,665.22 018 800 009 000 11798 Donner Pass Road $600.00 018 600 014 000 11732 Donner Pass Road $1,751.78 018 600 009 000 11532 Donner Pass Road $888.60 018 600 010 000 10041 Donner Trail Road $2,742.54 018 500 049 000 12030 Donner Pass Road $1,439.60 018 500 061 000 12010 #201 Donner Pass Road $321.68 018 500 063 000 12010 #201 Donner Pass Road $968.62 018 570 017 000 11429 Donner Pass Road $2,038.50 018 570 024 000 11425 Donner Pass Road $617.68 018 570 025 000 11423 Donner Pass Road $526.98 Total Envision DPR Landscaping and Lighting Assessment District No. 1 Assessment FY 21/22 $76,608.84 DocuSign Envelope ID: 8EEBFAB0-58AF-409B-9A6E-83BA857A9E95 Exhibit 'B' Envision DPR Landscaping and Lighting Assessment District No. 1 Fiscal Year 2020/21 and 2021/22 Special Assessment Rates 1.7 % CPI Increase RATES REFLECTED ON PARCEL CHARGES ON NEVADA COUNTY TAX ROLL Fiscal Year Special Assessment Rate (Per Square Foot of Sidewalk Along Frontage) Special Assessment Rate Levied (Per Square Foot of Sidewalk Along Frontage) 2020/2021 $1.127* *$1.091 2021/2022 $1.146 $1.146 * A 3.3% increase reflecting the change in the U.S. Bureau of Labor Statistics Consumer Price Index (CPI) “All Urban Consumers – San Francisco” for calendar year 2019 (as identified in the Engineer’s Report dated August 22, 2017) was accepted for increasing the special assessment rate from $1.091/SF to $1.127/SF in FY 2020/21. However, the FY 2020/21 special assessment amount was capped at the FY 2019/20 special assessment amount on the FY 2020/21 Assessors Tax Roll. In Resolution 2020-25, it was noted that the FY 2020/21 “Special Assessment Rate” identified in the table above may be utilized by the Town as the base rate for determining future year special assessment rates. DocuSign Envelope ID: 8EEBFAB0-58AF-409B-9A6E-83BA857A9E95 Town of Truckee California RESOLUTION 2021-29 A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF TRUCKEE CONFIRMING SPECIAL TAX FOR COMMUNITY FACILITIES DISTRICT 2015-1 (Joerger Ranch Trail Maintenance and Transit District) WHEREAS, the Town Council adopted Resolution 2015-51 entitled “Resolution of the Town Council of the Town of Truckee Declaring Its Intention to Establish Proposed Community Facilities District Number 2015-1” (the “Resolution of Intention”) stating its intention to form the “Town of Truckee Community Facilities District No. 2015-1 (“Joerger Ranch Trail Maintenance District”) (the “CFD”) pursuant to the Mello-Roos Community Facilities Act of 1982 for the purpose of financing certain trail maintenance as further provided in that resolution; and WHEREAS, the Town Council subsequently adopted Resolution 2016-03 entitled “A Resolution of the Town Council of the Town of Truckee, Regarding Formation of Community Facilities District, Authorizing the Levy of a Special Tax, and Submitting the Levy of Special Tax to Qualified Electors” (the “Resolution of Formation”) ordering the formation of the Joerger Ranch Trail Maintenance District, authorizing the levy of a special tax on property within the CFD, and preliminarily establishing an appropriations limit for the CFD; and WHEREAS, on October 23, 2018, the Town Council adopted Resolution 2018-70 entitled “A Resolution of the Town Council of the Town of Truckee Regarding a Change of a Community Facilities District, Authorizing the Levy of a Special Tax, and Submitting the Levy of Special Tax to Qualified Electors” (the “Resolution of Change”) ordering the alteration of Community Facilities District No. 2015-1 to include transit facilities and services; and WHEREAS, pursuant to the Resolution of Formation, Resolution of Change, and pursuant to Resolution 2018-71 entitled “A Resolution of the Town Council of the Town of Truckee Declaring Results of Special Election and Directing Recording of Notice of Special Tax Lien” (the “Election Resolution”) adopted by the Town Council, the propositions of the levy of the special tax and the establishment of the appropriations limit were submitted to the qualified electors of the CFD as required by the Act; and WHEREAS, pursuant to the Election Resolution, the special election was held within the CFD on October 23, 2018, at which time the eligible landowner electors approved such propositions required by the Act; and WHEREAS, the Town Council adopted Ordinance 2016-02 authorizing and levying special taxes with the CFD pursuant to the Act, at the rate and in accordance with the special tax formula contained in the Rate and Method of Apportionment, as set forth in the Resolution of Formation, which is incorporated herein by reference. The Town Council may adopt one or more resolutions at any time directing that the special taxes commence being levied, provided that any such resolution may: (i) direct the levying of special taxes initially against some properties within the CFD and not others if the Council determines that certain properties will derive no benefit from the initially constructed facilities; and/or (ii) direct the levying of special taxes at less than the maximum amount called for in the Resolution of Formation and the Rate and Method of Apportionment; and DocuSign Envelope ID: 8EEBFAB0-58AF-409B-9A6E-83BA857A9E95 WHEREAS, the Town Council was authorized and directed to determine the specific special tax rate and amount to be levied for each parcel of real property within the CFD, in the manner and as provided in the Resolution of Formation and the Rate and Method of Apportionment; WHEREAS, a portion of the fiscal year 2020/21 Special Tax B assessment for Assessor Parcel 019-620-063-000 was made in error and a credit is due to the property owner in fiscal year 2021/22; * * * * * * * * * NOW THEREFORE, BE IT RESOLVED BY THE TOWN COUNCIL OF THE TOWN OF TRUCKEE, AS FOLLOWS: 1. As hereby confirmed and established by the Town of Truckee resolutions and ordinances described above, the Special Tax for the fiscal year 2021/22 shall be imposed and levied upon those parcels and in those amounts as set forth in Exhibit “A” attached hereto and incorporated herein, which comply with the established Rate and Method of Apportionment. 2. It is hereby confirmed that the boundaries of CFD 2015-1 are wholly within the incorporated limits of the Town of Truckee. 3. The Maximum Special Tax A and Maximum Special Tax B for Fiscal Year 2020/21 includes the Engineering News Record Construction Cost Index (CCI) adjustment for the calendar year preceding the 2020/21 fiscal year for a base special tax adjustment increase of 1.7%. 4. Due to the financial impact of the COVID-19 virus on the Truckee community, the Town Council did not increase the Special Tax rates for fiscal year 2020/21. A 1.7% increase reflecting the change in the Engineering News Record Construction Cost Index (CCI) for the calendar year preceding fiscal year 2020/21, as identified in the Engineer’s Report, was accepted for purposes of increasing the maximum Special Tax as authorized by the Rate and Method of Apportionment. 5. A 2.1% increase reflecting the change in the Engineering News Record Construction Cost Index (CCI) adjustment for calendar year 2020 is accepted for purposes of increasing the maximum Special Tax A and maximum Special Tax B for fiscal year 2021/22. The fiscal year 2021/22 “Maximum Special Tax Rate” identified in “Exhibit B” may be utilized by the Town for establishing the future year Base Special Tax. 6. The Special Tax A and Special Tax B for fiscal year 2021/22 year is hereby established as the sum of: (a) the Base Special Tax (calculated pursuant to Section D of the Rate and Method of Apportionment), representing a 2.1% increase from the Base Special Tax for the 2020/21 year reflecting the change in the Engineering News Record Construction Cost Index (CCI); and (b) any unpaid special taxes, penalties, or interest that is unpaid. The Special Tax includes the 1.7% CCI increase to the Maximum Special Taxes A and B that was accepted but not applied to the Special Tax A and B in 2020/21 as described in paragraph 4 above. DocuSign Envelope ID: 8EEBFAB0-58AF-409B-9A6E-83BA857A9E95 7. The Special Tax B for Assessor Parcel Number 19-620-063-000 shown in Exhibit “A” has been reduced by $1,321.39.42 to correct an overcharge error made in the fiscal year 2020/21 assessment. Notwithstanding Exhibit “A”, for purpose of calculating Special Tax B for this parcel, the fiscal year 2021/22 Special Tax B assessment shall be deemed to have been $1,654.52. 8. Tax assessments will be included on the Nevada County Assessors Tax roll, as available. 9. The Nevada County Auditor-Controller is authorized to place the CFD special taxes on the 2021/22 Secured Tax Roll in accordance with the Standard Form Tax Collection Services contract between Nevada County and the Town. 10. The Town Manager is authorized and directed to take any action and to incur any cost necessary to properly and successfully invoice for collection the 2021/22 special taxes described above. The foregoing Resolution was introduced by Council Member Polivy, seconded by Council Member Zabriskie, at a Regular Meeting of the Truckee Town Council, held on the 25th day of May 2021, and adopted by the following vote: AYES: Council Member Polivy, Council Member Zabriskie, Council Member Romack, Vice Mayor Henderson, and Mayor Klovstad. NOES: none. ABSENT: none. ________________________________ Anna Klovstad, Mayor ATTEST: ______________________________ Hilary Hobbs, Management Analyst DocuSign Envelope ID: 8EEBFAB0-58AF-409B-9A6E-83BA857A9E95