HomeMy Public PortalAbout40 Coldstream Parcel ChargesTown of Truckee
California
RESOLUTION 2023-40
A RESOLUTION OF THE TOWN COUNCIL OF THE TOWN OF TRUCKEE
CONFIRMING SPECIAL TAX FOR
COMMUNITY FACILITIES DISTRICT NO. 2019-1
(COLDSTREAM TRANSIT AND TRAIL MAINTENANCE DISTRICT)
WHEREAS, on August 27, 2019, the Town Council adopted Resolution 2019-50 entitled
“Resolution of the Town Council of the Town of Truckee Declaring its Intention to Establish
Proposed Community Facilities District Number 2019-1 of the Town of Truckee, County of
Nevada, State of California” (the “Resolution of Intention”) stating its intention to form “Community
Facilities District No. 2019-1 (Coldstream Transit and Trail Maintenance District) of the Town of
Truckee, County of Nevada, State of California” (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 the purpose of providing facilities and services for the
Coldstream trails and transit operations (the “Services”) as further provided in that resolution;
WHEREAS, the Town Council subsequently adopted Resolution 2019-62 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 Authorizing the Levy of Special Tax,
and Submitting the Levy of Special Tax to Qualified Electors” (the “Resolution of Formation”)
ordering the formation of the Coldstream Transit and Trail Maintenance District, authorizing the
levy of a special tax on property within the CFD, and preliminarily establishing an appropriations
limit for the CFD;
WHEREAS, pursuant to the Resolution of Formation 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;
WHEREAS, pursuant to the Resolution of Formation, the special election was held within
the CFD on October 8, 2019, at which time the eligible landowner electors approved such
propositions by the two-thirds vote required by the Act;
WHEREAS, the Resolution of Intention, incorporating a map of the proposed boundaries
of the CFD and stating the Services to be provided, and the rate and method of apportionment of
the special tax to be levied within the CFD to pay the annual Services proposed to be provided
with respect to the CFD, is on file with the Town Clerk and the provisions thereof are incorporated
herein by this reference as if fully set forth herein;
WHEREAS, pursuant to the Resolution of Formation, and pursuant to Resolution 2019-
63 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;
DocuSign Envelope ID: 211C57AA-B77B-46D8-BFA7-9EB61EA67207
WHEREAS, the Town Council adopted Ordinance 2019-08 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 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;
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; and
WHEREAS, on October 25, 2022 the Town Council accepted all paved trails into the Town
trail maintenance network and funds such trail maintenance with Measure R and Measure U
funds, thereby eliminating the need to collect trail maintenance funding through CFDs for Fiscal
Year 2023/2024:
* * * * * * * * *
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 2023/2024 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 2019-1 are wholly within the
incorporated limits of the Town of Truckee.
3. A 5.6% increase reflecting the change in the U.S. Bureau of Labor Statistics Consumer
Price Index (CPI) “All Urban Consumers – San Francisco” for calendar year 2022 is
accepted for increasing the maximum Special Tax A and maximum Special Tax B. The
fiscal year 2023/24 “Maximum Special Tax Rate” identified in “Exhibit B” may be utilized
by the Town for establishing the future year Base Special Tax.
4. The establishment of Special Tax A as $0 for Fiscal Year 2023/2024 does not preclude
the Town Council from imposing the Maximum Special Tax based on the Maximum
Special Tax Rate in future fiscal years.
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
2023/24 Secured Tax Roll in accordance with the Standard Form Tax Collection Services
contract between Nevada County and the Town.
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7. The Town Manager is authorized and directed to take any action and to incur any cost
necessary to properly and successfully invoice or collection the said 2023/24 special taxes
described above.
The foregoing resolution was introduced by Council Member Henderson, seconded
by Council Member Zabriskie, at a regular meeting of the Truckee Town Council, held on
the 13th day of June, 2023 and adopted by the following vote:
AYES: Council Member Henderson, Council Member Klovstad, Council Member
Zabriskie, and Mayor Romack.
NOES: None.
ABSENT: Vice Mayor Polivy.
________________________________
Lindsay Romack, Mayor
ATTEST:
______________________________
Judy Price, MMC, Town Clerk
DocuSign Envelope ID: 211C57AA-B77B-46D8-BFA7-9EB61EA67207
Exhibit 'A'
Community Facilities District No. 2019-1
(Coldstream Transit and Trail Maintenance District)
2023/2024 Fiscal Year Special Tax
APN Description
Special
Tax A
Special
Tax B
Total
Special
Tax
018-850-017-000
Coldstream Commons Affordable
Housing $0.00
$0.00
$0.00
018-850-001-000 Residential Lot $0.00 $0.00 $0.00
018-850-002-000 Residential Lot $0.00 $0.00 $0.00
018-850-003-000 Residential Lot $0.00 $0.00 $0.00
018-850-004-000 Residential Lot $0.00 $0.00 $0.00
018-850-005-000 Residential Lot $0.00 $0.00 $0.00
018-850-006-000 Residential Lot $0.00 $0.00 $0.00
018-850-007-000 Residential Lot $0.00 $0.00 $0.00
018-850-008-000 Residential Lot $0.00 $0.00 $0.00
018-850-009-000 Residential Lot $0.00 $0.00 $0.00
018-850-010-000 Residential Lot $0.00 $0.00 $0.00
018-850-011-000 Residential Lot $0.00 $0.00 $0.00
018-850-012-000 Residential Lot $159.00 $0.00 $159.00
018-850-013-000 Residential Lot $159.00 $0.00 $159.00
018-850-014-000 Residential Lot $159.00 $0.00 $159.00
018-850-015-000 Residential Lot $159.00 $0.00 $159.00
018-850-016-000 Residential Lot $0.00 $0.00 $0.00
018-850-018-000 Mixed Use $0.00 $0.00 $0.00
018-850-019-000 Mixed Use $0.00 $0.00 $0.00
018-850-020-000 Residential Lot $0.00 $0.00 $0.00
018-850-021-000 Residential Lot $0.00 $0.00 $0.00
018-850-022-000 Residential Lot $159.00 $0.00 $159.00
018-850-023-000 Residential Lot $159.00 $0.00 $159.00
018-850-024-000 Residential Lot $159.00 $0.00 $159.00
018-850-025-000 Residential Lot $159.00 $0.00 $159.00
018-850-026-000 Residential Lot $159.00 $0.00 $159.00
018-850-027-000 Residential Lot $159.00 $0.00 $159.00
018-850-028-000 Residential Lot $159.00 $0.00 $159.00
018-850-029-000 Residential Lot $159.00 $0.00 $159.00
018-850-030-000 Residential Lot $159.00 $0.00 $159.00
018-850-031-000 Residential Lot $159.00 $0.00 $159.00
018-850-032-000 Residential Lot $159.00 $0.00 $159.00
DocuSign Envelope ID: 211C57AA-B77B-46D8-BFA7-9EB61EA67207
APN Description
Special
Tax A
Special
Tax B
Total
Special
Tax
018-850-033-000 Residential Lot $159.00 $0.00 $159.00
018-850-034-000 Residential Lot $159.00 $0.00 $159.00
018-850-035-000 Residential Lot $159.00 $0.00 $159.00
018-850-036-000 Residential Lot $159.00 $0.00 $159.00
018-850-037-000 Residential Lot $159.00 $0.00 $159.00
018-850-038-000 Residential Lot $159.00 $0.00 $159.00
018-850-062-000 Residential Lot $0.00 $0.00 $0.00
018-850-063-000 Residential Lot $0.00 $0.00 $0.00
018-850-064-000 Residential Lot $0.00 $0.00 $0.00
018-850-065-000 Residential Lot $0.00 $0.00 $0.00
018-850-066-000 Residential Lot $0.00 $0.00 $0.00
018-850-067-000 Residential Lot $0.00 $0.00 $0.00
018-850-068-000 Residential Lot $0.00 $0.00 $0.00
018-850-069-000 Residential Lot $0.00 $0.00 $0.00
018-850-070-000 Residential Lot $0.00 $0.00 $0.00
018-850-071-000 Residential Lot $0.00 $0.00 $0.00
018-850-072-000 Residential Lot $0.00 $0.00 $0.00
018-850-073-000 Residential Lot $0.00 $0.00 $0.00
018-850-074-000 Residential Lot $0.00 $0.00 $0.00
018-850-075-000 Residential Lot $0.00 $0.00 $0.00
018-850-048-000 Residential Lot $0.00 $0.00 $0.00
018-850-049-000 Residential Lot $0.00 $0.00 $0.00
018-850-050-000 Residential Lot $0.00 $0.00 $0.00
018-850-051-000 Residential Lot $0.00 $0.00 $0.00
018-850-052-000 Residential Lot $0.00 $0.00 $0.00
018-850-053-000 Residential Lot $0.00 $0.00 $0.00
018-850-054-000 Residential Lot $0.00 $0.00 $0.00
018-850-055-000 Residential Lot $0.00 $0.00 $0.00
018-850-056-000 Residential Lot $0.00 $0.00 $0.00
018-850-057-000 Residential Lot $0.00 $0.00 $0.00
018-850-058-000 Residential Lot $0.00 $0.00 $0.00
018-850-059-000 Residential Lot $0.00 $0.00 $0.00
018-850-060-000 Residential Lot $0.00 $0.00 $0.00
018-850-046-000 Open Space $0.00 $0.00 $0.00
018-850-047-000 Undefined $0.00 $0.00 $0.00
018-560-020-000 Residential Parcel $0.00 $0.00 $0.00
TOTAL $3,339.00 $0.00 $3,339.00
DocuSign Envelope ID: 211C57AA-B77B-46D8-BFA7-9EB61EA67207
Exhibit 'B'
FY 2023/24 Maximum Special Tax Rate
5.6% CPI Increase
Transit Tax (Tax A)
Land Use Maximum Special Tax A
Residential Parcel $159.00
Maintenance Tax (Tax B)
Rate
Land Use Special Tax B
Residential Parcel
$266.62 per
Residential Unit
Final Map Parcel
$266.62 per Buildable
Lot
Undeveloped Property $1,125.44 per Acre
DocuSign Envelope ID: 211C57AA-B77B-46D8-BFA7-9EB61EA67207