Legislation Details

File #: 26-412    Version: 1
Type: Land Use and Environment Status: Passed
File created: 6/10/2026 In control: BOARD OF SUPERVISORS - LAND USE
On agenda: 6/24/2026 Final action: 6/24/2026
Title: NOTICED PUBLIC HEARING: PUBLIC HEARING TO CONFIRM FISCAL YEAR 2026-27 LEVIES FOR COMMUNITY FACILITIES DISTRICTS AND RELATED CEQA EXEMPTION (DISTRICTS: ALL)
Attachments: 1. FY 26 27 CFD Levies BL Final, 2. DPR A72 CFD Levies FY 26 27 Signed, 3. FY 26 27 CFD Levies BL Approval Log, 4. Attachment A Resolution CFD 2008 01 Harmony Grove, 5. Attachment B CFD 2008 01 Harmony Grove Village FY 2026 27 Administration Report, 6. Attachment C Resolution CFD 2013 01 Horse Creek Ridge, 7. Attachment D CFD 2013 01 Horse Creek Ridge FY 2026 27 Administration Report, 8. Attachment E Resolution CFD 2019 02 Sweetwater Place, 9. Attachment F CFD 2019 02 Sweetwater Place FY 2026 27 Administration Report, 10. Attachment G - Resolution CFD 2019-01 Meadowood Maintenance, 11. Attachment H CFD 2019-01 Meadowood Maintenance FY 2026-27 Administration Report, 12. Attachment I Resolution CFD 2019 03 Park Circle Maintenance, 13. Attachment J CFD 2019 03 Park Circle FY 2026 27 Administration Report, 14. Attachment K Resolution CFD 2022 01 Piper Otay Preserve Maintenance, 15. Attachment L CFD 2022 01 Piper Otay Preserve FY 2026 27 Administration Report, 16. Attachment M Resolution CFD 04 1, 17. Attachment N CFD 04 1 FY 2026 27 Admin Report, 18. Attachment O Resolution CFD 09 1, 19. Attachment P CFD 09 1 FY 2026 27 Administration Report, 20. Attachment Q Resolution CFD 2014 01, 21. Attachment R CFD 2014 01 Borrego Springs FY 2026 27 Administration Report, 22. Attachment S CFD Levies 2026 2027 BL CEQA Findings, 23. 06242026 ag09 Proof of Publication 1, 24. 06242026 ag09 Ecomments, 25. 06242026 ag09 Speakers

DATE:
June 24, 2026
09

TO:
Board of Supervisors
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 a...

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