The County of Sacramento Community Facilities District No. 2004-2 (Landscape Maintenance) was established in 2004 to provide funding for landscape and sound wall maintenance services for public landscape corridors within the district. Property within the district is subject to an annual Mello-Roos special tax (Levy 0187). The levy of the special taxes for properties in the district is based on the tax rate zone and the extent to which each property has been developed. There are six tax rate zones representing differing levels of landscaping requirements and therefore six different tax rates to maintain the landscaping in each zone. Developed properties are levied up to 100% of the maximum tax rate. If additional funding is required, the tax is levied on undeveloped property at the percentage of the maximum tax that is required to meet the funding need. The entire unincorporated County is included in a Future Annexation Area for the district. This provides a streamlined process for annexing property into the district with the unanimous consent of property owner(s). For more information, please contact the Special Districts Section at (916) 874-6525.
The County of Sacramento Community Facilities District No. 2005-1 (Police Services) was established in 2005 to provide supplemental funding for Sheriff services to new developments. The County commissioned a Fiscal Impact Analysis (Study) which examined the impact of new residential development on the County's General Fund. The Study confirmed that new residential development generates insufficient General Fund revenues to pay for the General Fund expenses of serving the area. The net negative fiscal impact of providing municipal services to unincorporated residential development was found to be $668 per unit. Substantially all of this negative impact could be attributed to sheriff services, which are estimated to cost about $702 per new single family home. Property within the CFD is subject to an annual Mello-Roos special tax (Levy 0446). The levy of the special tax for properties in the district is based on the level of development. Developed properties are levied up to 100% of the maximum tax rate. The entire unincorporated County is included in a Future Annexation Area for the district. This provides a streamlined process for annexing property into the district with the unanimous consent of property owner(s). For more information, please contact the Special Districts Section at (916) 874-6525.
The County of Sacramento Community Facilities District No. 2005-2 (North Vineyard Station No. 1) was established in 2005 and $23.2 Million in bonds were issued to finance the acquisition and construction of certain sewer, water, roadway, and storm drain facilities. Property within the district is subject to an annual Mello-Roos special tax (Levy 0036). The levy of the North Vineyard Station No. 1 special taxes for properties within the district is based on the level of development for each parcel. Developed properties are levied up to 100% of the maximum tax rate. If additional funding is required, the tax is levied on undeveloped property at the percentage of the maximum tax that is required to meet the funding need. For more information, please contact the Special Districts Section at (916) 874-6525.
The County of Sacramento Community Facilities District No. 2014-2 (North Vineyard Station No. 2) was established in 2014 and $14,225,000 in bonds were issued in to finance the acquisition and construction of certain park, water, roadway, and storm drain facilities. Property within the district is subject to an annual Mello-Roos special tax (Levy 0395). The levy of the North Vineyard Station No. 2 special taxes for properties within the district is based on the level of development for each parcel. Developed properties are levied up to 100% of the maximum tax rate. If additional funding is required, the tax is levied on final map properties and then undeveloped properties up to 100% of the maximum tax rate to meet the funding need. For more information, please contact the Special Districts Section at (916) 874-6525.
The County of Sacramento Community Facilities District No. 2016-2 (Florin Vineyard No. 1) [Florin Vineyard CFD No. 1] was established in 2016 and 6.6 Million in Special Tax Bonds were issued to finance the acquisition and construction of transportation, park, parkway and open space improvements. Property within the district is subject to an annual Mello-Roos Special Tax (Levy 0174). The annual Special Tax is levied proportionally on each parcel within the district up to 100% of the maximum tax rate to meet the funding requirement. For more information, please contact the Special Districts Section at (916) 874-6525.
The County of Sacramento Community Facilities District No. 2012-1 (Clean Energy CFD) was established in 2012 under State Law SB 555 to finance or refinance the acquisition, installation, and improvement of energy efficiency, water conservation, and renewable energy improvements permanently affixed to or on real property including homes and commercial buildings. Such financing is therefore often described as “Property Assessed Clean Energy” (PACE) financing.
The Clean Energy CFD designates the entire unincorporated area of the County as the Future Annexation Area simplifying annexations to the district on a project-by-project basis upon the express willing consent of each property owner. No new properties have been annexed to the district since the Spring of 2016, however property owners wanting to participate in a similar PACE financing program, may contact one of the other PACE Providers authorized to operate in the Unincorporated Area of the County.
The County contracts with Ygrene Energy Fund California, LLC (Ygrene) to provide the PACE financing for properties annexed to the Clean Energy CFD so that property owners can pay for their projects using Ygrene-certified contractors. Ygrene also submits to the County, semi-annual reports of activity in accordance with Streets and Highways Code Section 5954 (see Ygrene’s Semi-Annual 5954 Reports). The levy of the Clean Energy CFD special taxes for properties in the district complies with the recorded Notice of Special Tax Lien (Levy 0165). For more information, please contact the Special Districts Section at (916) 874-6525.
The County of Sacramento Community Facilities District 2006-1 (County Parks CFD) was formed in 2006 to fund a portion of the cost of providing Park services and facilities in the South East County. The special tax revenues from this CFD will be combined with other available revenues and used to build, operate, and maintain park and recreational facilities that are needed to serve population generated by new development in South East County. There is not enough growth projected within the area to support all of the projected improvement and maintenance costs; therefore, the CFD special tax revenues will be used to fund only a small portion of the costs. The Board levies annual special taxes on developed properties (Direct Levy Number 0447) within this Mello-Roos district. For further information, please contact Sacramento County Municipal Services Agency Special Districts Section at (916) 874-6525.
The County of Sacramento Community Facilities District No. 2001-1 (Gold River Station No.7 CFD) was established in 2001 to provide funding for landscape maintenance services for public landscape corridors within the district. Property within the district is subject to an annual Mello-Roos special tax (Levy 0456). The levy of the Gold River Station No.7 LM CFD special taxes for properties in the district is based on the extent to which each property has been developed. Developed properties are levied up to 100% of the maximum tax rate. If additional funding is required, the tax is levied on undeveloped property at the percentage of the maximum tax that is required to meet the funding need. For more information, please contact the Special Districts Section at (916) 874-6525.
The Laguna Creek Ranch/Elliot Ranch Community Facilities District No. 1-Improvement Area 1-Laguna Creek Ranch (Laguna West) (LCR_ER CFD, Imp. Area 1), was established in 1990 to fund the acquisition and construction of major roadway, intersection, freeway interchange, park and fire protection facilities in what is now the City of Elk Grove. A total of $34.0 million in special tax bonds were issued for Laguna West. The bonds were refunded with the issuance of refunding bonds in 1997. In 1998, Laguna West registered voters approved a change proceeding to revise the rate and method of apportionment for the district by reducing maximum tax rates and adding protection against tax base erosion due to changes in land use. The bonds were refunded again with the issuance of refunding bonds in 2011.
The levy of the Laguna West special taxes upon properties in the district is determined by the maximum tax assigned to each parcel when the amended rate and method apportionment (RMA) was approved in 1998 (Levy 0170). The land included in the Laguna West District is divided into six special tax areas based on each parcels land use category. For more information, please contact the Special Districts Section at (916) 874-6525.
The Laguna Creek Ranch/Elliot Ranch Community Facilities District No.1-Improvement Area 2 (Lakeside) (LCR_ER CFD, Imp. Area 2), was established in 1990 to fund the acquisition and construction of major roadway, intersection, freeway interchange, park and fire protection facilities in what is now the City of Elk Grove. $24.2 million in Lakeside special tax bonds were issued. The bonds were refunded with the issuance of refunding bonds in 1997. In 1998, Lakeside registered voters approved a change proceeding to revise the rate and method of apportionment for the district by reducing maximum tax rates and adding protection against tax base erosion due to changes in land use. The bonds were refunded again with the issuance of refunding bonds in 2011.
The levy of the Lakeside special tax for properties in the district is determined by the maximum tax assigned to each parcel when the amended rate and method apportionment (RMA) was approved in 1998 (Levy 0173). The land included in the Lakeside District is divided into two special tax areas based on each parcels land use category. For more information, please contact the Special Districts Section at (916) 874-6525.
The County of Sacramento Laguna Stonelake Community Facilities District No. 1 (Stonelake CFD) was established in 1999 to fund the acquisition and construction of roadway, sewer, water, drainage, and fire protection facilities in what is now the City of Elk Grove. A total of $13.0 million in Stonelake CFD special tax bonds were issued and subsequently refunded through the issuance of refunding bonds in 2005. The final maturity date of these bonds is October 1, 2025. As a result, no further levy will be collected for this Community Facilities District. The appropriate County officers and agents will oversee the disbursement of any remaining funds designated for authorized facilities, administer the disbursement of remaining funds for authorized facilities, prepare annual reports, and continue to collect delinquent special tax payments until such time as it may be appropriate pursuant to Section 53338.5 of the Government Code of the State of California to dissolve the Laguna Stonelake CFD. For more information, please contact the Special Districts Section at (916) 874-6525.
The County of Sacramento Mather Landscape Maintenance Community Facilities District Area No. 1 (Mather LM CFD) was established in 2000 to provide funding for landscape maintenance services for public landscape corridors, fire breaks, and bike trail improvements serving the district. Property within the district is subject to an annual Mello-Roos special tax (Levy 0193). The levy of the Mather LM CFD special taxes for properties in the district is based on the level of development. Developed properties are levied up to 100% of the maximum tax rate. If additional funding is required, the tax is levied on undeveloped property at the percentage of the maximum tax that is required to meet the funding need. For more information, please contact the Special Districts Section at (916) 874-6525.
The County of Sacramento McClellan Park Community Facilities District No. 2004-1 (McClellan Park CFD) was established in 2004 to fund the acquisition and construction of sewer, roadway, and storm drainage facilities within the former McClellan Air Force Base. $10.3 million in McClellan Park CFD special tax bonds were issued on September 1, 2004 and on December 8, 2011, $10.4 million in McClellan Park CFD special tax bonds were issued. On November 16, 2017, $29.5 million in McClellan Park CFD (Series 2017) special tax bonds were issued that refunded Series 2004 and Series 2011 bonds and provided new funds for the acquisition and construction of facilities in the McClellan Park CFD. The levy of the McClellan Park CFD special taxes for properties in the district is based on the level of development and the designated use category as assigned to each parcel per the RMA (Levy 0186). These categories are split into four tiers. Tier 1 properties are developed and leased property. Tier 2 properties are developed and un-leased properties that are available for use. Tier 3 properties are leased properties designated as transitional use (not at its highest and best use as defined in the McClellan Reuse Plan). Tier 4 is undeveloped property. For more information, please contact the Special Districts Section at (916) 874-6525.
The County of Sacramento Metro Air Park Community Facilities District No. 2000-1 (Metro Air Park CFD No. 2000-1) was formed in 2000 to fund the freeway interchanges, major roadways, transit facilities, water facilities, drainage facilities and fire station improvements and some maintenance services needed for the development of the Metro Air Park Special Planning Area. The land encompassed by the Metro Air Park CFD No. 2000-1 includes over 1,600 acres that are subject to the annual Mello-Roos special tax (Levies No. 0188 and 0189). The Metro Air Park development is a mixed use development including commercial, industrial, and airport related uses. For more information, please contact the Special Districts Section at (916) 874-6525.
The County of Sacramento Metro Air Park Community Facilities District No. 1998-1 (Planning and Design Costs) was formed in 1998 to fund the planning and design costs associated with the Metro Air Park development. The land encompassed by Metro Air Park CFD No. 1998-1 includes over 1,600 acres that are subject to the annual Mello-Roos special tax (Levy 0191). The Metro Air Park development is a mixed use development including commercial, industrial, and airport related uses. For more information, please contact the Special Districts Section at (916) 874-6525.
The County of Sacramento Park Meadows Community Facilities District No. 1 (Park Meadows) was established in 2000 to fund the acquisition and construction the roadway facility defined as West Stockton Boulevard between Lewis Stein Road and Dunisch Road and $1.1 million in Park Meadows CFD special tax bonds have been issued. The levy Park Meadows Special Taxes (Levy 0192) are applied at a flat rate per parcel for properties in the district according to the parcel location. The maximum tax rates per single family home are $720 for Park Meadows North and $317 for Park Meadows South. The special taxes are assessed up to 100% of the maximum tax on developed property. If additional funds are required undeveloped property is taxed, proportionally, up to 100% of the maximum tax for undeveloped property. For more information, please contact the Special Districts Section at (916) 874-6525.
The California Regional Water Quality Control Board (CRWQCB) Guidelines for Waste Disposal from Land Developments require that a “public entity” be formed for all subdivisions having 100 lots or more on septic tanks to assure continued protection of water quality, to prevent water pollution and to avoid the creation of public health hazards and nuisance conditions. To meet the requirements to have a “public entity” responsible for any discharge from the project septic tanks, The Ranch Sewer Maintenance District (SMD) and the County of Sacramento Community Facilities District No. 2004-3 (The Ranch) were formed in 2004.
Currently sewer maintenance services required for the Ranch are performed by consultants and paid for by the collection of dues through the HOA. The SMD is staffed by the County Environmental Management Department (EMD) and funded annually by an agreement with the HOA. To meet the requirements to seize the property as required by the Waste Discharge Requirements (WDRs), the EMD can lien the property to recover abatement costs to remedy a condition which is of such a nature as to be imminently dangerous to the public health, safety or welfare. The SMD has the ability to perform the annual services required by the WDRs, and a latent SMD special tax exists to provide funding for these services, if necessary. In addition The Ranch CFD is authorized to issue bonds to respond to a catastrophic event. This includes the authorization of a special tax to repay the bonds, if bonds are issued. Should the HOA fail to perform these services the tax levy would be implemented and the SMD would take over active management of the consultant contract to provide the services. If a catastrophic event occurs that requires abatement, The Ranch CFD could issue bonds and the CFD special tax would be levied. Currently the SMD and The Ranch CFD special taxes are not levied.
In 1997, in response to a petition from the property owners, the County formed the Florin Road Property and Business Improvement District (the Florin Road PBID). The boundary of the Florin Road PBID is shown on Figure 1. The Florin Road PBID has been renewed two times and is currently effective through 2017. The Florin Road PBID provides funding for streetscape design and implementation, marketing and promotions services and business liaison services. The assessment rate levied for each year is $0.014 per square foot because the Florin Road Partnership. Further information about the Florin Road PBID is available in the Master Plan and is also available at the Florin Road Partnership website.
In 1998, in response to a petition from the property owners, the County formed the Fulton Avenue Property and Business Improvement District (the Fulton Avenue PBID). The boundary of the Fulton Avenue PBID is shown on Figure 1. The Fulton Avenue PBID has been renewed two times and is currently effective through 2013. The Fulton Avenue PBID provides funding for streetscape design and implementation, marketing and communications, security, advocacy and administration services. The annual assessment rate is $0.02 (2 cents) per total parcel square footage plus $8.50 per linear foot along Fulton Avenue frontage. Parcels with exclusively single-family use are not assessed. Apartments and mobile home park properties are assessed based only on $8.50 per linear foot along Fulton Avenue frontage, but not assessed for parcel square footage. Further information about the Fulton Avenue PBID is available in the Master Plan and is also available at the Fulton Avenue Association website.
In 2015, in response to a petition from the property owners, the County formed the Watt Avenue Property and Business Improvement District (the Watt Avenue PBID). View the Watt Avenue PBID boundary map. The Watt Avenue PBID is in its initial term and is currently effective through 2020. Following its initial term, property owners may vote to extend the district for another five to ten year term. The Watt Avenue PBID provides funding for security, maintenance, advocacy and image enhancement, and general administration. Assessment rates are based on property type/use, its lot square footage and frontage along Watt Avenue where applicable. Further information about the Watt Avenue PBID is available in the Management District Plan and is also available at the Watt Avenue Partnership website.