DATE:
June 24, 2026
FP02
TO:
Board of Directors, San Diego County Fire Protection District
SUBJECT
Title
NOTICED PUBLIC HEARING:
PUBLIC HEARING TO CONFIRM FISCAL YEAR 2026-27 LEVIES FOR COMMUNITY FACILITIES DISTRICTS AND RELATED CEQA EXEMPTION (DISTRICTS: ALL)
Body
OVERVIEW
Each year, the County of San Diego (County) Board of Supervisors (Board) and San Diego County Fire Protection District Board of Directors approve levies for nine Community Facilities Districts (CFD) throughout the region, six managed by the County and three managed by the San Diego County Fire Protection District. Upon today's approval of the resolutions in this item, the levies will be placed on the tax rolls for FY 2026-27 and made payable by property owners, within each CFD, via their property tax bills. Without the adoption of these resolutions, the levies cannot be placed on the tax rolls and the services and maintenance funded by the CFDs would be reduced. A 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.
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...
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