DATE:
June 25, 2025
FP01
TO:
Board of Supervisors
Board of Directors, San Diego County Fire Protection District
SUBJECT
NOTICED PUBLIC HEARING:
Title
PUBLIC HEARING TO CONFIRM FISCAL YEAR 2025-26 LEVIES FOR COMMUNITY FACILITIES DISTRICTS AND RELATED CEQA EXEMPTION (DISTRICTS: ALL)
Body
OVERVIEW
A Community Facilities District (CFD) is established to create a funding mechanism for public facilities and services such as streets, sewer facilities, stormwater facilities, fire protection, parks, and libraries. Through this funding mechanism, these public facilities and services are paid for by property owners within the boundaries of the CFD since they benefit the most from the services and are typically established as part of the development process for new or infill housing to support the residents of those housing developments. In accordance with County of San Diego (County) Board of Supervisors (Board) Policy I-136, Comprehensive Goals and Policies for Community Facilities Districts, the County Board approves levies for nine CFDs throughout the region, six managed by the County and three managed by the San Diego County Fire Protection District.
The method used to calculate CFD levies can be based on a variety of factors, including parcel acreage or land use type (single-family or multi-family). The rate is established in each district's Rate and Method of Apportionment (RMA) as adopted by the County Board at the time each CFD is formed. The RMA provides the methodology used to determine the maximum annual special tax allowable for each district. Any changes to an RMA require approval by voters within the CFD's boundaries. CFDs are levied annually on each parcel's property tax bill, reducing the cost to the ratepayer by eliminating the administrative costs that arise from annual billing and payment collection. The annual adoption of a resolution is required to provide for the levies of a special tax for CFDs on the tax rolls. Today's request is for the...
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