DATE: June 3, 2026
TO: Honorable Mayor and City Councilmembers
FROM: Financial Services Department
TITLE: ADOPTION OF RESOLUTIONS OF COMMUNITY FACILITIES DISTRICTS NO. 2000-1 (OCEAN RANCH), NO. 2001-1 (MORRO HILLS), NO. 2006-1 (PACIFIC COAST), NO. 2022-1 (PUBLIC SAFETY SERVICES), NO. 2023-1 (NORTH RIVER FARMS PUBLIC FACILITIES), AND NO. 2023-2 (NORTH RIVER FARMS FIRE SERVICES) AUTHORIZING THE LEVY OF SPECIAL TAXES FOR FISCAL YEAR 2026-2027
RECOMMENDATION
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Staff recommends that the City Council adopt resolutions authorizing the levy of special taxes for Community Facilities Districts 2000-1 (Ocean Ranch), 2001-1 (Morro Hills), 2006-1 (Pacific Coast), 2022-1 (Public Safety Services), 2023-1 (North River Farms Public Facilities), and 2023-2 (North River Farms Fire Services) for FY 2026-2027.
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BACKGROUND AND ANALYSIS
The Mello-Roos Community Facilities Act was enacted in 1982 to provide alternate means for financing infrastructure following the passage of Proposition 13. The Act allows cities, counties, and special districts to create defined areas within their jurisdiction and, by a two-thirds vote within the area, impose special taxes to pay for the public improvements and services required by the area. The Community Facilities District (CFD) may provide for the purchase, construction, expansion, or rehabilitation of any real or tangible property with a useful life of at least five years. The CFD may also finance soft costs (such as planning and consulting) involved in the formation of the CFD.
There are six CFDs being addressed under these resolutions. These are the Ocean Ranch Corporate Centre, the Morro Hills Development, the Pacific Coast Business Park, Public Safety Services, the North River Farms Public Facilities, and North River Farms Fire Services.
The Ocean Ranch Corporate Centre, CFD 2000-1, is an industrial subdivision of approximately 308 net developable acres located north of Oceanside Boulevard and west of College Boulevard. ...
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