COUNTY OF SAN DIEGO SAN DIEGO COUNTY FIRE PROTECTION DISTRICT  
REGULAR MEETING  
MEETING AGENDA  
WEDNESDAY, JUNE 24, 2026, 9:00 AM  
COUNTY ADMINISTRATION CENTER  
BOARD CHAMBER, ROOM 310  
1600 PACIFIC HIGHWAY  
SAN DIEGO, CA 92101  
A.  
B.  
Roll Call  
Non Agenda Public Communication: Opportunity for individuals to speak to the Board on any  
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at their convenience.  
C.  
Approval of the Statement of Proceedings/Minutes for the meeting of May 19, 2026  
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Subject  
Category  
#
San Diego  
County Fire  
Protection  
District  
1.  
NOTICED PUBLIC HEARING:  
PUBLIC HEARING TO CONFIRM FISCAL YEAR 2026-27 LEVIES FOR  
PERMANENT ROAD DIVISION ZONES, COUNTY SERVICE AREAS  
AND ZONES, SAN DIEGO COUNTY FIRE PROTECTION DISTRICT  
ZONES, AND STORMWATER MAINTENANCE ZONES AND  
RELATED CEQA FINDING  
(RELATES TO BOARD OF SUPERVISORS ITEM 08 AND FLOOD  
CONTROL DISTRICT ITEM FL03)  
2.  
NOTICED PUBLIC HEARING:  
PUBLIC HEARING TO CONFIRM FISCAL YEAR 2026-27 LEVIES FOR  
COMMUNITY FACILITIES DISTRICTS AND RELATED CEQA  
EXEMPTION  
(RELATES TO BOARD OF SUPERVISORS ITEM 09)  
Agenda Items  
DISCUSSION ITEMS  
1.  
SUBJECT:  
OVERVIEW  
An annual public hearing is required to confirm and adopt levies for County of San Diego  
(County), San Diego County Flood Control District (Flood Control District), and San Diego  
County Fire Protection District (Fire District) including Permanent Road Division Zones,  
County Service Areas and Zones, and Flood Control District Stormwater Maintenance Zones.  
These levies ensure funding for the operation of assessment districts to provide various services  
for the public throughout the county. Without the adoption of these resolutions, the levies cannot  
be placed on the tax rolls for FY 2026-27, and the continuity of these services would be reduced,  
and maintenance could be suspended.  
Special districts are created by residents of a community to deliver specialized services that the  
local county or city does not provide. There are a variety of special districts, and each type is  
governed under different State laws. The County, Flood Control District, and Fire District use  
special districts as a funding mechanism to provide services, such as fire protection, flood  
control protection, private road, landscape maintenance, parks, emergency communication and  
paramedic services across the unincorporated region and in six cities (Del Mar, Solana Beach,  
Encinitas, Santee, and portions of Poway and San Diego) in San Diego County. This is a request  
for the Board of Supervisors acting on behalf of the County and the Fire and Flood Control  
Districts to adopt resolutions to confirm assessments and special taxes and authorize levies for  
the 74 special districts administered by the County, the Flood Control District, and the Fire  
District. Upon adoption, the assessments and special taxes will be placed on the tax roll for FY  
2026-27.  
These services are primarily funded by property owners through assessments or special taxes that  
are collected through annual property tax bills, reducing the cost to ratepayers by eliminating the  
administrative costs from annual billing and payment collection. The method for calculating  
how much each property owner pays per parcel varies based on the type of district and rules  
outlined within each ordinance adopted as the districts were formed. The most common method  
for calculating the rate per parcel is based on a variety of factors, including land use, parcel  
acreage, or use type (single-family or multi-family). The assessments or special taxes cannot  
exceed the maximum amount in the adopted ordinance without an additional vote of the  
community within the district’s boundaries. At the time of formation, some of the ordinances  
included cost escalators, tied to a specific cost index, to allow special districts to increase the  
maximum rate each year to keep pace with inflation.  
The most commonly used cost indices are the Consumer Price Index (CPI) which measures the  
cost of consumer goods, and the Construction Cost Index (CCI) which measures the cost of  
construction materials and labor. There are a total of 74 districts included in this Board letter and  
proposed actions; of these, nine are proposing assessment increases within existing approved  
maximum amounts using the established rate and methodology.  
Staff reviewed each district to determine if revenues were adequate for services or if rates should  
be increased or decreased based on the budget. Staff determined that the proposed rates for  
Fiscal Year (FY) 2026-27 are needed to fund services and to ensure compliance with Board  
Policy B-29, which directs departments to recover full cost for services provided to agencies or  
individuals outside the County of San Diego organization under grants, contracts, or for which  
fees may be charged. Rates are imposed in accordance with Articles XIII A-D of the California  
Constitution (Proposition 218 The Right to Vote on Taxes Act) as amended to date. Under  
Proposition 218, new or increased assessments or special taxes beyond a previously approved  
maximum rate cannot be imposed without a vote of the property owners or registered voters.  
If the Board of Supervisors, acting on behalf of the County of San Diego and other independent  
districts, does not adopt the resolutions, the proposed assessments and special taxes cannot be  
placed on the tax rolls for FY 2026-27. Without the funds generated by assessments and special  
taxes, services for flood control protection, private road maintenance, parks, and landscape  
services would be reduced, and maintenance could be suspended. Fund balance would be  
leveraged as much as possible to fill the gap and maintain existing operations and service levels  
for public safety communications systems, structural fire protection, and emergency medical  
services, which would impact the funding available for working capital. Additionally, without  
the ability to levy the approved assessments and special taxes, the County and independent  
districts would be unable to fully recover the costs of providing these services as required under  
Board Policy B-29, resulting in increased reliance on limited fund balance and reduced  
compliance with established cost recovery practices.  
Permanent Road Division Zones (County District)  
Permanent Road Division (PRD) Zones are managed by the County Department of Public Works  
(DPW) in various unincorporated communities. The amount each parcel is charged is  
determined by factors such as the type of land use, parcel size, and the number of dwelling units,  
which is represented by “benefit units.” Benefit units are used to quantify the specific level of  
benefit each parcel receives from the services. Rates will remain unchanged in 43 of the 49  
Permanent Road Division (PRD) Zones. The remaining six PRD’s will see changes (four  
increases and two decreases). All are within approved maximum limits based on original  
formation methodologies.  
Proposed Increases  
1. PRD Zone 106 - Garrison Way: El Cajon unincorporated community (District 2).  
2. PRD Zone 130 - Wilkes Road: Valley Center unincorporated community (District 5).  
3. PRD Zone 133 - Ranch Creek Road: Valley Center unincorporated community (District  
5).  
4. PRD Zone 1017 - Kalbaugh/Haley/Toub Streets: Ramona unincorporated community  
(District 2).  
Proposed Decreases  
1. PRD Zone 117 - Legend Rock: Hidden Meadows unincorporated community (District 5).  
2. PRD Zone 1016 - El Sereno: North County Metro unincorporated community (District  
5).  
County Services Areas (County District)  
There are nine County Services Areas (CSA) funded by assessments that are managed by  
multiple County departments based on the services provided. CSAs provide maintenance and  
operations for parks, landscaping, open space management, and emergency medical/paramedic  
services in multiple unincorporated communities and six incorporated cities (Del Mar, Solana  
Beach, Encinitas, Santee, and portions of Poway and the City of San Diego). Rates will remain  
the same in six of the nine CSAs that levy assessments because current revenues can fully fund  
planned services with three CSA’s being increased by the voter-approved San Diego CPI  
increase of 3.79%:  
1. CSA 83A - San Dieguito Local Parks District is managed by the Department of Parks  
and Recreation and provides park amenities and services in the unincorporated  
community of 4S Ranch (District 2).  
2. CSA 17 - San Dieguito Emergency Medical Services is managed by San Diego County  
Fire and provides services to the cities of Del Mar, Solana Beach, Encinitas, and the City  
of San Diego communities of Del Mar Heights, and Del Mar Terrace, the unincorporated  
communities of Rancho Santa Fe, 4S Ranch, and a portion of Elfin Forest  
(Districts 2 & 3).  
3. CSA 26 Zone A - Cottonwood Village is managed by DPW and provides open space  
fire-fuel management and landscape maintenance services in the unincorporated  
community of Rancho San Diego (District 4).  
San Diego County Fire Protection District (Fire District)  
There are 12 zones in the San Diego County Fire Protection District funded by assessments or  
special taxes managed by San Diego County Fire that provide funds to supplement the cost of  
fire protection and emergency medical services across multiple unincorporated communities.  
Charged amounts will remain the same in 11 of the 12 zones that levy assessments or special  
taxes because current revenues are adequate to fully fund services; in addition, there is no voter  
approved cost price escalator for these 11 zones. One assessment increase within the approved  
maximum amount using the established maximum rate and methodology is proposed:  
1. Fire District - Palomar Mountain provides services within the unincorporated community  
of Palomar Mountain (District 5).  
Flood Control District Stormwater Maintenance Zones (Flood Control District)  
There are three Stormwater Maintenance Zones (SMZ) and one CSA funded by assessments  
managed by the Flood Control District in DPW that provide maintenance of flood control  
facilities in multiple unincorporated communities. Rates will remain the same in two of the three  
SMZ’s and the one CSA zone that levies assessments because revenues can fully fund planned  
services with one proposed assessment increase:  
1. SMZ No. 4-4249-3-Lake Rancho Viejo is in the unincorporated community of Fallbrook  
(District 5).  
This is a request for the Board of Supervisors acting on behalf of the County and the Fire and  
Flood Control Districts to adopt resolutions to confirm assessments and special taxes and  
authorize levies for the 74 special districts administered by the County, the Flood Control  
District, and the Fire District. Upon adoption, the assessments and special taxes will be placed  
on the tax roll for FY 2026-27.  
RECOMMENDATION(S)  
Acting as the Board of Directors, San Diego County Fire Protection District:  
Adopt a Resolution entitled: RESOLUTION OF THE BOARD OF DIRECTORS OF THE SAN  
DIEGO COUNTY FIRE PROTECTION DISTRICT ACTING AS THE GOVERNING BODY  
OF THE SPECIAL ASSESSMENT SERVICE ZONES ADOPTING SPECIAL  
ASSESSMENTS AND CONFIRMING REPORTS RE: SPECIAL ASSESSMENTS TO BE  
COLLECTED ON THE TAX ROLL FOR FISCAL YEAR 2026-27.  
EQUITY IMPACT STATEMENT  
Today’s action continues the County of San Diego’s commitment to providing programs and  
services that enhance our communities. Assessments and special taxes fund services that include  
fire protection, flood control protection, private road maintenance, landscaping, parks,  
emergency communication, and paramedic services which improve the health and safety of our  
local communities.  
SUSTAINABILITY IMPACT STATEMENT  
Today’s action to confirm special district assessments and special taxes supports economic  
stability, promotes the health and wellbeing of citizens, and provides equitable access to County  
of San Diego (County) and special district services. Maintaining roads in a timely manner  
prevents more costly maintenance in the future, contributing to economic sustainability. Fire  
protection, flood control protection, emergency communication and paramedic services protect  
the health and wellbeing of citizens and their properties. County parks provide citizens with  
equitable access to outdoor recreation and nature opportunities. This action will help maintain a  
strong and resilient community.  
FISCAL IMPACT  
The proposed special district revenues are included in Fiscal Year (FY) 2026-27 CAO  
Recommended Operational Plan for the Departments of Public Works (DPW), Department of  
Parks and Recreation (DPR), Sheriff, San Diego County Fire (County Fire), San Diego County  
Flood Control District (Flood Control District), and the San Diego County Fire Protection  
District (Fire District). If approved, this request will result in costs and revenue in FY 2026-27  
in the amount of $80,134 for County Fire, $29,908 for DPR, $4,709 for the Flood Control  
District, and $2,375 for the Fire District. The funding source is assessment or special tax levies  
on property owners within the identified districts. There will be no change in net General Fund  
and no additional staff years.  
BUSINESS IMPACT STATEMENT  
N/A  
(RELATES TO BOARD OF SUPERVISORS ITEM 08 AND FLOOD CONTROL DISTRICT  
ITEM FL03)  
2.  
SUBJECT:  
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’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, in accordance  
with Board Policy I-136, Comprehensive Goals and Policies for Community Facilities Districts,  
to provide for the levies of a special tax for CFDs on the tax rolls. The list of proposed levies for  
FY 2026-27 are:  
1. CFD No. 2008-01 (District 3): The Harmony Grove Village subdivision is located  
within the San Dieguito Community Plan area. The site is approximately 418 acres and  
includes 736 residential dwelling units and three public park sites. Harmony Grove  
Village 4th of July Park, Harmony Grove Village Community Park, and Harmony Grove  
Village Equestrian Park are located within the CFD. Funds support costs related to the  
construction of public facilities including parks, roads, wastewater, and flood control  
facilities built by the developer and administration, operation, and maintenance costs for  
flood control structures, public park and recreation facilities, street lighting, and  
emergency response services provided by Rancho Santa Fe Fire Protection District,  
including fire protection, ambulance, and paramedic services.  
2. CFD No. 2013-01 (District 5): The Horse Creek Ridge subdivision is located within the  
Fallbrook Community Plan area. The site is approximately 277 acres and includes 741  
single-family and multi-family dwelling units, a public sports park and staging area site.  
Horse Creek Ridge County Park is located within the CFD. Funds support increased  
costs to operate and maintain a community park, staging area and park trails, onsite and  
offsite open space, fire services, and detention basins within the CFD.  
3. CFD No. 2019-02 (District 4): The Sweetwater Place subdivision is located within the  
Spring Valley Community Plan area. The site is approximately 18 acres and includes 122  
single-family and multi-family dwelling units and a two-acre public park. This funds the  
costs to operate and maintain the two-acre Sweetwater Place County Park, which  
includes amenities like two shaded playground structures and accessible walkways,  
located within the CFD.  
4. CFD No. 2019-01 (District 5): The Meadowood subdivision is located within the  
Fallbrook Community Plan area. The site is approximately 389 acres and includes 844  
single-family and multi-family dwelling units and a park. This funds the costs of  
operating and maintaining a park, park trails, fire services, and stormwater drainage and  
treatment facilities within the CFD.  
5. CFD No. 2019-03 (District 5): The Park Circle subdivision is located within the Valley  
Center Community Plan area. The site is approximately 74 acres and includes 332  
residential dwelling units and a 2.6-acre public park. This funds the cost of operations  
and maintenance of Harvest County Park, which includes amenities like a playground,  
basketball courts, and walkways.  
6. CFD No. 2022-01 (District 1): The Piper Otay subdivision is located within the East  
Otay Mesa Business Park Specific Plan and supports ongoing operations and  
maintenance to manage the Piper Otay Preserve open space and implement protective  
measures for the habitat.  
7. CFD No. 04-1 (District 2): Located in southeast San Diego County, CFD No. 04-1  
encompasses approximately 4,549 acres of land (868 acres classified as developed  
property with 47 residential parcels, 2 non-residential parcels, and 3,584 undeveloped  
acres) within the communities of Lake Morena, Jacumba, Jamul, and Lyons Valley. This  
funds fire protection operations, equipment, facilities, and staffing.  
8. CFD No. 09-1 (District 1): Located in the southwestern portion of San Diego County,  
CFD No. 09-1 is between the Otay River Valley to the north, the international border  
with Mexico to the south, the San Ysidro Mountains to the east, and the City of San  
Diego to the west, encompassing approximately 3,068 acres of land. This funds staffing  
and the operation and maintenance of fire facilities that serve the approximately 134  
parcels within the boundaries of the CFD, 43 of which are currently developed.  
9. CFD No. 2014-01 (District 5): Located in Borrego Springs in northeastern San Diego  
County, CFD No. 2014-01 encompasses approximately 591.92 acres of land to fund  
capital projects and support fire protection services for the community of Borrego  
Springs.  
Today’s request is for the County Board and San Diego County Fire Protection District Board of  
Directors, acting as the Governing Body of the CFDs, to adopt resolutions to authorize the FY  
2026-27 levies for nine CFDs. Upon approval, the annual levies will be placed on the tax roll so  
that the property owners can continue to pay the levy through their property tax bills. Board  
Policy B-29 directs departments to recover the full cost of services provided to agencies or  
individuals. Staff reviewed each district’s budget to determine if revenues were adequate for  
services or if rates should be increased or decreased based on the budget. Staff determined that  
the proposed rate increases for FY 2026-27 are needed to fund costs for services and that  
available fund balance is needed for working capital, future services, facility repair,  
improvements, or replacement, and to ensure compliance with Board Policy B-29. There is no  
projected unrecovered cost, therefore a waiver of Board Policy B-29 is not requested as part of  
today’s action.  
If today’s actions are approved, levies will be adopted for nine CFDs. All proposed levies for the  
upcoming fiscal year are within approved maximum rates in accordance with the RMAs for each  
district and would not require voter approval. If today’s proposed actions are not approved, the  
County would not be in compliance with Board Policy B-29, which directs departments to  
recover the full cost of services provided to agencies or individuals. In addition, there would be a  
reduction in revenue from not placing the proposed FY 2026-27 assessments on the tax roll, and  
services for streets, sewer facilities, stormwater facilities, fire protection, parks, and libraries  
would be reduced. Maintenance and bond repayment would be impacted as well, and available  
fund balance would be used to mitigate any shortfalls for FY 2026-27.  
RECOMMENDATION(S)  
Acting as the Board of Directors, San Diego County Fire Protection District:  
1. Adopt a Resolution entitled A RESOLUTION OF THE BOARD OF DIRECTORS OF THE  
SAN DIEGO COUNTY FIRE PROTECTION DISTRICT ACTING AS THE  
GOVERNING BODY OF COMMUNITY FACILITIES DISTRICT NO. 04-1  
AUTHORIZING THE LEVY OF SPECIAL TAXES FOR FISCAL YEAR 2026-27.  
2. Adopt a Resolution entitled A RESOLUTION OF THE BOARD OF DIRECTORS OF THE  
SAN DIEGO COUNTY FIRE PROTECTION DISTRICT ACTING AS THE  
GOVERNING BODY OF COMMUNITY FACILITIES DISTRICT NO. 09-1  
AUTHORIZING THE LEVY OF SPECIAL TAXES FOR FISCAL YEAR 2026-27.  
3. Adopt a Resolution entitled A RESOLUTION OF THE BOARD OF DIRECTORS OF THE  
SAN DIEGO COUNTY FIRE PROTECTION DISTRICT ACTING AS THE  
GOVERNING BODY OF COMMUNITY FACILITIES DISTRICT NO. 2014-01  
AUTHORIZING THE LEVY OF SPECIAL TAXES FOR FISCAL YEAR 2026-27.  
EQUITY IMPACT STATEMENT  
Levying special taxes that fund special districts would result in additional community services  
and resources that improve the health, safety, and economic interests of local communities.  
Therefore, services provided through the levying charges on the Fiscal Year 2026-27 tax rolls  
will have a positive impact on communities throughout the unincorporated areas of the county,  
including providing fire protection, flood control protection, parks, and paramedic services.  
SUSTAINABILITY IMPACT STATEMENT  
Today’s action to confirm special district assessments supports economic stability, promotes the  
health and well-being of citizens, and provides equitable access to County services. Timely road  
maintenance prevents more costly repairs in the future, contributing to economic and  
infrastructural sustainability. Fire protection, flood control protection, emergency  
communication, and paramedic services protect the health and well-being of citizens and their  
properties. County parks provide citizens equitable access to outdoor recreation and nature  
opportunities. This action will help maintain a strong and resilient community through the  
continued collection of levies.  
FISCAL IMPACT  
The proposed special tax levies are included in the Fiscal Year (FY) 2026-27 CAO  
Recommended Operational Plan for the Department of Public Works (DPW), Department of  
Parks and Recreation (DPR), and San Diego County Fire Protection District. If approved, the  
proposed rate increases will result in additional estimated revenue of $78,732.12 in DPW for  
Community Facilities District (CFD) No. 2008-01 Harmony Grove Village. If approved, the  
proposed rate increases will result in additional estimated revenue of $105,274.48 in DPR for  
CFD No. 2013-01 Horse Creek Ridge Maintenance ($19,143.12), CFD No. 2019-02 Sweetwater  
Place Maintenance ($5,738.88), CFD No. 2019-01 Meadowood Maintenance ($66,512.78), CFD  
No. 2019-03 Park Circle Maintenance ($12,403.52), and CFD No. 2022-01 Piper Otay Preserve  
Maintenance ($1,476.18). If approved, the proposed rates for the San Diego County Fire  
Protection District will result in estimated additional revenue of $2,518.58 for CFD No. 04-01  
Lake Morena, Jacumba, Jamul, and Lyons Valley, $218,961.40 for CFD No. 09-1 East Otay  
Mesa, and $912.97 for CFD No. 2014-01 Borrego Springs.  
If approved, the cumulative proposed rate increases will result in additional estimated total  
revenue of $406,399.55 to the County of San Diego (County). The funding sources are special  
tax levies from CFD No. 2008-01, CFD No. 2013-01, CFD No. 2019-02, CFD No. 2019-01,  
CFD No. 2019-03, CFD No. 2022-01, CFD No. 04-1, CFD No. 09-1 and CFD No. 2014-01 paid  
by property owners. The revenue from the levies fund public facilities and services within each  
CFD boundary. There will be no change in net General Fund cost and no additional staff years.  
The proposed assessment levies are evaluated annually in an amount sufficient to recover the full  
cost as required by Board Policy B-29. The funding source is assessment levies paid by property  
owners within the identified CFDs. If the Board does not adopt the resolutions, the proposed  
assessments cannot be placed on the tax rolls for FY 2026-27, and the County would not be in  
compliance with Board Policy B-29. Without the additional funds generated by the proposed  
assessments, services for streets, sewer facilities, stormwater facilities, fire protection, parks, and  
libraries would be reduced unless other funding sources are identified. Without the funds  
generated by the proposed assessments, bond repayments would not be properly funded, and the  
bonds could go into default.  
BUSINESS IMPACT STATEMENT  
N/A  
(RELATES TO BOARD OF SUPERVISORS ITEM 09)