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HomeMy WebLinkAboutAGENDA REPORT 2025 0618 CC REG ITEM 08ACITY OF MOORPARK, CALIFORNIA City Council Meeting of June 18, 2025 ACTION APPROVED STAFF RECOMMENDATIONS, INCLUDING ADOPTION OF RESOLUTION NOS. 2025- 4325, 2025-4326, AND 2025-4327; AND INTRODUCED ORDINANCE NO. 528. (ROLL CALL VOTES: UNANIMOUS) BY A. Hurtado. A. Consider Formation of Community Facilities District No. 2025-1 (Beltramo Ranch); Resolution of Formation; Resolution Calling Special Election; Canvassing of Results; Resolution Declaring Election Results; and First Reading of Ordinance Levying Special Tax. Staff Recommendation: 1) Open public hearing, take public testimony, and close the public hearing on formation of CFD No. 2025-1 (Beltramo Ranch); and in the absence of a majority protest, take the following steps: 2) Adopt Resolution No. 2025-4325, forming Community Facilities District No. 2025-1 (Beltramo Ranch); and 3) Adopt Resolution No. 2025-4326, calling a special election for qualified electors within CFD No. 2025-1 (Beltramo Ranch); and 4) Conduct the special election and canvass the ballots submitted and announce the results of the landowner special election; and 5) Adopt Resolution No. 2025-4327, declaring the results of the landowner special tax election; and 6) Introduce and conduct the first reading of Ordinance No. 528, authorizing the levy of a special tax within CFD No. 2025-1 (Beltramo Ranch) and place the Ordinance on the July 2, 2025, City Council meeting for second reading and adoption. (Staff: Jeremy Laurentowski, Parks & Recreation Director) (ROLL CALL VOTE REQUIRED) Item: 8.A. MOORPARK CITY COUNCIL AGENDA REPORT TO: Honorable City Council FROM: Jeremy Laurentowski, Parks and Recreation Director DATE: 06/18/2025 Regular Meeting SUBJECT: Consider Formation of Community Facilities District No. 2025-1 (Beltramo Ranch); Resolution of Formation; Resolution Calling Special Election; Canvassing of Results; Resolution Declaring Election Results; and First Reading of Ordinance Levying Special Tax BACKGROUND The City has a long-standing history of forming Landscape Maintenance Districts (“LMDs”) to cover the costs of certain improvements. Initially, in 1984, a Landscaping and Lighting Maintenance Assessment District No. AD 84-2 (AD 84-2), encompassing the entire City, was created to fund costs associated with street lighting and the maintenance of various landscaped areas in the City. This was a successor to the District enacted by the County of Ventura prior to the incorporation of the City. In subsequent years, Zones of Benefit (Zones) were added to fund improvements and the maintenance of certain specific areas. Later, these Zones were changed to Districts 1 through 12. Since 1984, as new developments have been built, the City has formed additional Districts to fund the maintenance of certain landscape improvements. Although the creation and the management of the City’s LMDs have generally been successful, they do not offer the flexibility that the City will need to fund improvements as we move towards ultimate buildout. This is due to the fact that the City does not have the financial capacity to subsidize maintenance costs associated with future development, such as street maintenance, public parks, or other improvements within the City’s rights- of-way. However, Community Facilities Districts (“CFDs”) offer a similar methodology to taxing parcels while allowing for a greater range of authorized improvements and services. The Mello-Roos Community Facilities Act of 1982 (the “Act”) authorizes the City to form a CFD to finance the cost of providing essential municipal services (“Services”) associated with new development. These services include the annual operation and maintenance, including repair and replacement of parks, open space, wetlands, Item: 8.A. 1 Honorable City Council 06/18/2025 Regular Meeting Page 2 landscape corridors, and other landscaped areas, storm drainage facilities, roads, street lighting, pathways, trails, recreational facilities, monument signage, decorative features, public artwork, and associated infrastructure within the CFD, and any other miscellaneous or incidental services identified by the City necessary to provide the services including the collection and accumulation of funds to pay for anticipated services, future repairs and replacements, and cost shortfalls. In 2018, staff presented an agenda report to the City Council regarding the advantages of CFDs. The City Council ultimately authorized staff to utilize CFDs for City government services instead of LMDs when entering into new Development Agreements. DISCUSSION On April 16, 2025, staff presented an agenda report to the City Council regarding the creation of a Citywide Maintenance Community Facilities District (Citywide CFD). The Citywide CFD was structured with the potential to expand through future annexation areas. As new developments are built in the City, they would be added to the Citywide CFD as Tax Zones, such as the Beltramo Ranch project, which was designated as Tax Zone 1. However, because CFDs offer a wide range of facilities and services that could potentially be included in the Citywide CFD, the City Council directed staff to create a standalone CFD for the Beltramo Ranch project and bring back a future agenda report regarding the creation of a Citywide CFD that also considers funding for future police services that will be necessary as the City nears buildout. In keeping with City Council direction, on May 7, 2025, the City Council adopted a Resolution of Intention to form the City of Moorpark Community Facilities District No. 2025-1 (Beltramo Ranch) and to authorize the levy of a special tax. The City had previously received a petition from the sole landowner within the proposed CFD, requesting the City to undertake proceedings under the Act to establish the CFD and waiving certain notice and election requirements in order to expedite the CFD proceedings. The Resolution of Intention was the initial step for forming the CFD pursuant to the procedures prescribed by the Act, which include holding a public hearing and submitting the special tax to the landowner at a special election to be conducted following the conclusion of the public hearing. The Resolution of Intention set June 18, 2025, as the date of the public hearing. In accordance with the Act, notice of tonight’s public hearing was duly published and mailed to the sole landowner within the proposed CFD. The purpose of the hearing is to consider the formation of the CFD and to hear public testimony. CFD No. 2025-1 is proposed to fund the ongoing operation, maintenance, and services associated with approximately 7.38 acres within the Beltramo Ranch residential development, located at the southeast corner of Los Angeles Avenue and Beltramo Ranch Road, including incidental expenses. The Beltramo Ranch development will include 47 single-family detached residential units at buildout. The land is owned by KB Home of Greater Los Angeles, Inc. Assessor’s Parcel Numbers (APNs): 504-0-021-195, 506-0-030-045, 506-0-030-055, 506-0-030-210, 506-0-030-220, and 506-0-030-235. 2 Honorable City Council 06/18/2025 Regular Meeting Page 3 A CFD may be established to finance services only to the extent the services are additional to those already provided in the CFD’s territory before the CFD was formed. The additional services may not replace services that were already available when the CFD was established. The Act provides that the City Council may modify the Resolution of Intention by eliminating proposed services, changing the rate or method of apportionment of the proposed special tax, or removing territory from the proposed CFD. The City Council may not, however, modify the Resolution of Intention to increase the maximum special tax or to add territory to the proposed CFD. A CFD Public Hearing Report, as ordered by the Council pursuant to the Resolution of Intention, has been presented to this Council and is on file in the office of the City Clerk and has been made a part of the record of the Public Hearing. Following the close of the public hearing, if there is no majority protest, the City Council may proceed with the formation of CFD No. 2025-1, the establishment of an appropriations limit for CFD 2025-1, and the authorization of the levy of the special tax by adopting the following actions: 1. Adopt the resolution of formation to formally establish CFD No. 2025-1, establish an appropriations limit for CFD 2025-1, and authorize the levy of the special tax, subject to a special election. 2. Adopt the resolution calling for a special election of the qualified electors (the landowner) within the CFD. 3. Open the ballot(s), canvass the results, and announce whether the ballot measure has passed with the required two-thirds voter approval. 4. Adopt the resolution declaring election results to confirm the outcome of the landowner special tax election. 5. Provided the special election is successful, introduce and conduct the first reading of the ordinance levying the special tax within the CFD, effective beginning in fiscal year 2025/26. The base year maximum annual special tax rate is $350.00 per residential unit, subject to annual inflation adjustment. At buildout, the CFD is projected to generate $16,450 in annual special tax revenue, which will be used to fund the Services described in the Public Hearing Report and associated Rate and Method of Apportionment. Assuming Council action is taken as outlined above, a second reading and adoption of the ordinance will be scheduled for the next regular meeting. The Notice of Special Tax Lien will be recorded with the Ventura County Recorder within 15 days following the adoption of the resolution declaring election results in compliance with Government Code Section 53328.3. 3 Honorable City Council 06/18/2025 Regular Meeting Page 4 ENVIRONMENTAL DETERMINATION City staff has evaluated the actions proposed to be taken in connection with the formation of CFD No. 2025-1, the establishment of an appropriations limit for the CFD, and the authorization of the Special Tax and has determined that those actions are exempt from the California Environmental Quality Act (“CEQA”) because they do not constitute a project, as defined by Section 15378 (b)(4) of the State CEQA Guidelines because the proposed action is to establish a funding mechanism for maintenance of facilities that were already reviewed for compliance with CEQA in the environmental determination documents for the Beltramo Ranch development project. FISCAL IMPACT There is no impact on the City’s General Fund. All costs associated with the formation and administration of the CFD will be paid from special taxes levied within the CFD or funded by the applicant. COUNCIL GOAL COMPLIANCE This action does not support a current strategic directive. STAFF RECOMMENDATION (ROLL CALL VOTE REQUIRED) 1. Open public hearing, take public testimony, and close the public hearing on formation of CFD No. 2025-1 (Beltramo Ranch); and in the absence of a majority protest, take the following steps: 2. Adopt Resolution No. 2025-___, forming Community Facilities District No. 2025-1 (Beltramo Ranch); and 3. Adopt Resolution No. 2025-___, calling a special election for qualified electors within CFD No. 2025-1 (Beltramo Ranch); and 4. Conduct the special election and canvass the ballots submitted and announce the results of the landowner special election; and 5. Adopt Resolution No. 2025-___, declaring the results of the landowner special tax election; and 6. Introduce and conduct the first reading of Ordinance No. 2025-___, authorizing the levy of a special tax within CFD No. 2025-1 (Beltramo Ranch) and place the Ordinance on the July 2, 2025, City Council meeting for second reading and adoption. Attachment 1: CFD Public Hearing Report Attachment 2: Draft Resolution of Formation Attachment 3: Draft Resolution Calling Special Election Attachment 4: Draft Resolution Declaring Landowner Special Tax Election Results Attachment 5: Draft Ordinance Levying Special Tax 4 CITY OF MOORPARK PUBLIC HEARING REPORT COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) JUNE 2025 FINAL REPORT V1.1 PREPARED FOR: CITY COUNCIL CITY OF MOORPARK PREPARED BY: 4745 MANGLES BOULEVARD FAIRFIELD, CALIFORNIA 94534 707.430.4300 www.sci-cg.com ATTACHMENT 1 5 (THIS PAGE INTENTIONALLY LEFT BLANK) 6 PAGE i CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) PUBLIC HEARING REPORT CITY OF MOORPARK CITY COUNCIL Chris Enegren, Mayor Renee Delgado, Mayor Pro Tem Chris Barrett, Councilmember Tom Means, Councilmember Dr. Antonio Castro, Councilmember CITY MANAGER Troy Brown PARKS AND RECREATION DIRECTOR Jeremy Laurentowski DEPUTY PARKS AND RECREATION DIRECTOR Jessica Sandifer FINANCE DIRECTOR Hiromi Dever CITY CLERK Ky Spangler SPECIAL TAX CONSULTANT Blair Aas, Vice President SCI Consulting Group 7 PAGE ii CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) PUBLIC HEARING REPORT (THIS PAGE INTENTIONALLY LEFT BLANK) 8 PAGE iii CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) PUBLIC HEARING REPORT TABLE OF CONTENTS INTRODUCTION....................................................................................................................... 1 DESCRIPTION OF CFD BOUNDARIES ....................................................................................... 2 DESCRIPTION OF SERVICES AND MAXIMUM ANNUAL COST ........................................................ 3 RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX ........................................................ 4 OVERVIEW OF THE PROPOSED CFD SPECIAL TAX .................................................................... 5 USE OF SPECIAL TAX PROCEEDS ...................................................................................... 5 ANNUAL SPECIAL TAX FORMULA ....................................................................................... 5 ANNUAL INFLATIONARY ADJUSTMENT ................................................................................ 6 PREPAYMENT OF SPECIAL TAX ......................................................................................... 6 DURATION OF THE SPECIAL TAX ....................................................................................... 6 MANNER OF COLLECTION ................................................................................................. 6 ANNUAL REPORT…. ........................................................................................................ 6 EXHIBIT A – PROPOSED BOUNDARIES OF CFD ........................................................................ 7 EXHIBIT B – DESCRIPTION OF LANDOWNER PROPERTIES .......................................................... 9 EXHIBIT C – DESCRIPTION OF SERVICES TO BE FUNDED BY THE CFD ...................................... 10 EXHIBIT D – RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX ................................... 11 9 PAGE iv CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) PUBLIC HEARING REPORT TABLE OF FIGURES FIGURE 1 – ESTIMATE OF MAXIMUM ANNUAL COST ................................................................... 3 FIGURE 2 – MAXIMUM ANNUAL SPECIAL TAX ............................................................................ 4 10 PAGE 1 CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) PUBLIC HEARING REPORT INTRODUCTION The City of Moorpark ("City") is proposing the formation of a Community Facilities District ("CFD") and the levy of an annual special tax on certain property in the Beltramo Ranch development, in order to provide funding for certain services. The purpose of the CFD is to fund the annual operation, maintenance, and repair and replacement of public improvements and services within the CFD. These include parks, open space, wetlands, landscaped areas, storm drainage facilities, roads, street lighting, trails, pathways, recreational facilities, monument signage, decorative features, public artwork, and related infrastructure. The services to be funded by the CFD are in addition to those provided in the territory of the CFD before the date of creation of the CFD and will not supplant services already available within that territory when the CFD is created. On May 7, 2025, the City Council adopted Resolution No. 2025-4312, declaring its intention to establish a CFD to authorize the levy of the special tax therein, and scheduled a public hearing on the matter for June 18, 2025. This Public Hearing Report ("Report") was prepared pursuant to California Government Code § 53321.5. The purpose of this Report is to provide the following information at the public hearing:  Describe the Services to be funded by the CFD; and  Provide an estimate of the fair and reasonable cost of the Services and incidental expenses for the CFD. Four important exhibits are attached to this Report. Exhibit A shows the proposed boundaries of the CFD. Exhibit B is the description of landowner property(ies) included in the formation of the proposed CFD. Exhibit C describes the services that will be funded by the proposed CFD. Exhibit D details the rate and method of apportionment of the proposed special tax. 11 PAGE 2 CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) PUBLIC HEARING REPORT DESCRIPTION OF CFD BOUNDARIES The boundaries of CFD No. 2025-1 are described in Exhibit "A," a reduced-scale map entitled "Map of Proposed Boundaries of Community Facilities District No. 2025-1." The parcels of real property within the CFD are described more particularly on the assessor's parcel maps that are on file in the Office of the Ventura County Assessor or on maps filed with the County Recorder in connection with lot line adjustments and are incorporated into this Report by reference. Exhibit B lists the landowner(s) and their respective assessor's parcel number(s) that will participate in the formation. Full-scale map is on file in the Office of the City Clerk and was recorded on May 30, 2025, at 8:16 a.m., as Document No. 2025000036149, and filed in Book 20 of Maps of Assessment and Community Facilities District at Page 31 in the office of the County Recorder for the County of Ventura, State of California, which map is the final boundary map of the CFD. 12 PAGE 3 CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) PUBLIC HEARING REPORT DESCRIPTION OF SERVICES AND MAXIMUM ANNUAL COST The CFD will fund the annual operation and maintenance, including repair and replacement of parks, open space, wetlands, landscape corridors, and other landscaped areas, storm drainage facilities, roads, street lighting, pathways, trails, recreational facilities, monument signage, decorative features, public artwork, and associated infrastructure within the CFD; and any incidental expenses authorized by the Act. The Special Tax will fund Services in addition to those provided in or required for the territory within the CFD and will not replace Services already available. The list of authorized Services to be funded by the CFD is further described in Exhibit C. As shown in Figure 1 below, the total maximum annual costs (in 2025 dollars) for the Services required to meet the needs of CFD at buildout are estimated to be $16,460 annually. The cost for annual CFD administration is estimated to be $3,500 annually. FIGURE 1 – ESTIMATE OF MAXIMUM ANNUAL COST (BELTRAMO RANCH) Cost Component Maximum Annual Services Cost (2025$) Landscape Maintenance Services (4,374 sq. ft.)$10,760 CFD Administrative Expense $3,500 Cost Contingency (15%)$2,200 Total Maximum Annual Cost $16,460 Sources: City of Moorpark; KB Home; SCI Consulting Group 13 PAGE 4 CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) PUBLIC HEARING REPORT RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX The special taxes within the CFD will be levied according to formulas and provisions of the Rate and Method of Apportionment of Special Tax (the "RMA"), which is attached as Exhibit D. As shown in Figure 2 below, the maximum special tax rate for the CFD is $350 per taxable unit/lot. FIGURE 2 – MAXIMUM ANNUAL SPECIAL TAX (BELTRAMO RANCH) Maximum Special Tax Rates (2025$) Total Maximum Annual Cost $16,460 Total Residential Units / Lots 47 Developed Residential Property Tax (Per Unit) $350 Undeveloped Property Tax (Per Taxable Lot) $350 Sources: City of Moorpark; SCI Consulting Group 14 PAGE 5 CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) PUBLIC HEARING REPORT OVERVIEW OF THE PROPOSED CFD SPECIAL TAX This section provides an overview of the structure and administration procedures of the CFD Special Tax. The specific administrative requirements are detailed in Exhibit C - Description of Services to be funded by the CFD and Exhibit D – Rate and Method of Apportionment of the Special Tax. USE OF SPECIAL TAX PROCEEDS The special tax will be used solely for the following: 1. The annual operation, maintenance, and servicing, including repair and replacement of parks, trails and recreation facilities, storm drainage facilities, landscape corridors, wetlands, and open space areas; and security patrols; and 2. Any incidental expenses authorized by the Act, including the costs associated with the annual administration of the CFD; and 3. Any other miscellaneous or incidental services identified by the City necessary to provide the described services, including the collection and accumulation of funds to pay for anticipated services, future repairs and replacements, and cost shortfalls. The services are necessary to meet increased demands placed upon the City as a result of development occurring in the CFD. The special tax will fund Services that are in addition to those provided in or required for the territory within the CFD and will not be replacing services already available. ANNUAL SPECIAL TAX FORMULA The Board will determine the special tax requirement and will levy the annual special tax each subsequent fiscal year on each assessor's parcel of taxable property or developed residential property up to one hundred percent of the applicable maximum special tax to fund the special tax requirement. If additional revenues are needed to provide the services, pay anticipated administrative expenses, cure any delinquencies in the payment of special taxes that have occurred in the prior fiscal year, or pay for reasonably anticipated delinquent special taxes based on the delinquency rate for special Taxes levied in the previous fiscal year, the annual special tax shall be levied proportionately on each assessor's parcel of undeveloped property up to one hundred percent of the maximum special tax for undeveloped property. 15 PAGE 6 CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) PUBLIC HEARING REPORT ANNUAL INFLATIONARY ADJUSTMENT The maximum CFD special tax will be annually adjusted for inflation-based percentage change in the Consumer Price Index for All Urban Consumers in the Los Angeles-Long Beach-Anaheim area ("CPI-U"), as published by the U.S. Department of Labor, Bureau of Labor Statistics, measured from the most recent December to the prior December, or 4 percent, whichever is greater. If the CPI-U at any time is no longer available, then a comparable economic indicator, as reasonably determined by the City, shall be used. PREPAYMENT OF SPECIAL TAX Prepayment of the CFD special tax is not authorized. DURATION OF THE SPECIAL TAX The CFD special tax will be levied and collected annually in perpetuity or until the City determines it no longer needs the special tax proceeds to fund the authorized services of the CFD. MANNER OF COLLECTION The special tax will be collected in the same manner and at the same time as ad valorem property taxes. At the City's option, the special tax may be billed directly to property owners. ANNUAL REPORT The CFD Administrator will file a report with the Board no later than 120 days after the last day of each fiscal year in accordance with Government Code § 53343.1. No annual report will be necessary until the special tax is first levied. In general, the annual report shall contain (a) the amount of special taxes collected for the year; (b) the amount of special tax proceeds expended for services, and an identification of the categories of each type of service funded with amounts expended in each category; (c) the amount of special tax proceeds expended on administrative and other incidental costs; (d) and other information required by the Act. 16 CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) PUBLIC HEARING REPORT EXHIBIT A – PROPOSED BOUNDARIES OF CFD CITY OF MOORPARK Community Facilities District No. 2025-1 (Beltramo Ranch) The boundaries of CFD No. 2025-1 include all land on which the Special Tax may be levied. A reduced scale map showing the boundaries of CFD No. 2025-1 is provided herein. Full-scale map is on file in the Office of the City Clerk and was recorded on May 30, 2025, at 8:16 a.m., as Document No. 2025000036149, and filed in Book 20 of Maps of Assessment and Community Facilities District at Page 31 in the office of the County Recorder for the County of Ventura, State of California, which map is the final boundary map of the CFD. 17 PAGE 8 CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) PUBLIC HEARING REPORT 18 PAGE 9 CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) PUBLIC HEARING REPORT EXHIBIT B – DESCRIPTION OF LANDOWNER PROPERTIES CITY OF MOORPARK Community Facilities District No. 2025-1 (Beltramo Ranch) Assessor's Parcel Number Acres Property Owner 504-0-021-195 2.59 KB HOME GREATER LOS ANGELES INC 506-0-030-210 0.38 KB HOME GREATER LOS ANGELES INC 506-0-030-220 0.38 KB HOME GREATER LOS ANGELES INC 506-0-030-235 1.43 KB HOME GREATER LOS ANGELES INC 506-0-030-045 1.32 KB HOME GREATER LOS ANGELES INC 506-0-030-055 1.32 KB HOME GREATER LOS ANGELES INC 19 PAGE 10 CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) PUBLIC HEARING REPORT EXHIBIT C – DESCRIPTION OF SERVICES TO BE FUNDED BY THE CFD CITY OF MOORPARK Community Facilities District No. 2025-1 (Beltramo Ranch) The types of services to be funded by the CFD ("Services") shall include the annual operation and maintenance, including repair and replacement of parks, open space, wetlands, landscape corridors, and other landscaped areas, storm drainage facilities, roads, street lighting, pathways, trails, recreational facilities, monument signage, decorative features, public artwork, and associated infrastructure within the CFD, and any other miscellaneous or incidental services identified by the City necessary to provide the described Services herein including the collection and accumulation of funds to pay for anticipated Services, future repairs and replacements, and cost shortfalls. It is expected that the Services will be provided by the City, either with its employees or by contract with third parties or any combination thereof. The Services to be funded by the CFD are in addition to those provided in the territory of the CFD before the date of creation of the CFD and will not supplant services already available within that territory when the CFD is created. 20 PAGE 11 CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) PUBLIC HEARING REPORT EXHIBIT D – RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX CITY OF MOORPARK Community Facilities District No. 2025-1 (Beltramo Ranch) A Special Tax authorized under the Mello-Roos Community Facilities Act of 1982 applicable to the land in the City of Moorpark Community Facilities District No. 2025-1 (Beltramo Ranch) (the "CFD") of the City of Moorpark (the "City") shall be levied and collected according to the tax liability determined by the City through the application of the appropriate amount or rate described herein. A. DEFINITIONS "Accessory Unit" or "ADU" means an accessory dwelling unit as defined in Government Code Section 65852.2 and as amended by state law. An Accessory Unit is an attached or detached residential dwelling unit that provides complete independent living facilities for one or more persons and is located on the same parcel as a proposed or existing primary residence. It includes permanent provisions for living, sleeping, eating, cooking, and sanitation. Accessory Units may include efficiency units and manufactured homes as defined in Section 18007 of the Health and Safety Code. An Accessory Unit shall not be considered a Residential Unit for purposes of this RMA. "Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses" means the actual or estimated costs incurred by the City in carrying out its duties with respect to the CFD, including, but not limited to, costs to determine, levy, and collect the Special Taxes, including the proportionate amount of the salaries and benefits of City employees whose duties are directly related to the administration of the CFD and the fees of CFD Administrator, other consultants, legal counsel, the costs of collecting installments of the Special Taxes upon the County tax rolls, costs related to property owner inquiries regarding the Special Tax, costs associated with appeals or requests for interpretation associated with the Special Tax and this RMA, costs associated with foreclosure and collection of delinquent Special Taxes, and any other incidental costs authorized by the Act. "Annual Escalation Factor" means the percentage change in the Consumer Price Index for All Urban Consumers in the Los Angeles-Long Beach-Anaheim area ("CPI- U"), as published by the U.S. Department of Labor, Bureau of Labor Statistics, measured from the most recent December to the prior December, or 4 percent, whichever is greater.. If the CPI-U at any time is no longer available, then a comparable economic indicator, as reasonably determined by the City, shall be used. 21 PAGE 12 CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) PUBLIC HEARING REPORT "Annual Special Tax" means the annual Special Tax, determined in accordance with Section D below, to be levied in the CFD in any Fiscal Year on any Assessor's Parcel. "Assessor's Parcel" or "Parcel" means a lot or a parcel shown on an Assessor's Parcel Map with an assigned Assessor's Parcel Number. "Assessor's Parcel Number" means, with respect to an Assessor's Parcel, that number assigned to such Assessor's Parcel by the County for purposes of identification. "Base Year" means the Fiscal Year in which the CFD was formed. "Building Permit" means a single permit or set of permits required to construct an entire structure. "CFD" or "CFD No. 2025-1" means City of Moorpark Community Facilities District No. 2025-1 (Beltramo Ranch). "CFD Administrator" means the City Manager, or designee thereof, responsible for determining and providing for the levy and collection of the Special Tax. "City" means the City of Moorpark, California. "Council" means the Council of the City of Moorpark, acting as the legislative body of the City and the CFD. "County" means the County of Ventura, California. "County Assessor" means the County of Ventura Assessor. "Developed Residential Property" means all Assessor Parcels within the CFD for which a Building Permit was issued prior to May 31st of the preceding Fiscal Year and where vertical construction of one or more Residential Units has occurred. "Fiscal Year" means the period starting July 1 and ending the following June 30. "Land Use Classification" means any of the classes listed in Section B(1). "Lot" means an individual legal parcel of land as designated on a recorded subdivision map, parcel map, or other legal instrument recognized by the County Assessor. For purposes of levying the Special Tax on Taxable Property that is Undeveloped Property, each Lot shall be considered a separate taxable unit, regardless of whether it has been assigned an Assessor's Parcel Number or remains part of a larger Assessor's Parcel. If a parcel is subdivided or reconfigured after the initial formation of the CFD or annexation, the number of Lots shall be determined based on the most recent recorded map or other legally recognized subdivision of land as of the date of the Special Tax levy. 22 PAGE 13 CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) PUBLIC HEARING REPORT "Maximum Special Tax" means the greatest amount of Special Tax, determined in accordance with Sections B and C below, that can be levied in the CFD in any Fiscal Year on any Assessor's Parcel. "Open Space Property" means any property within the boundaries of the CFD (i) which has been designated on a final subdivision map as open space, (ii) is classified by the County Assessor as open space, (iii) has been irrevocably offered for dedication as open space to the federal government, the State, the County, the City, or any other public agency, or (iv) is encumbered by an easement or other restriction by the City limiting the use of the property to open space. "Owners Association Property" means any property within the boundaries of the CFD owned by a homeowner association or property owner association, including any master or sub-association. "Proportionately" means for Taxable Property that the ratio of the actual Special Tax levied in any Fiscal Year to the Maximum Special Tax Rate authorized to be levied in that Fiscal Year is equal for all Assessor's Parcels of Taxable Property. "Public Property," except as otherwise provided in Sections 54317.3 and 53317.5 of the Act, means any property within the boundaries of the CFD (i) which has been dedicated on a final subdivision map as property which will be owned by a public agency, (ii) owned by a public agency, or (iii) has been irrevocably offered for dedication to a public agency. For purposes of this definition, a public agency includes the federal government, the State of California, the County, or another public agency. Notwithstanding the foregoing, a leasehold or other possessory interest in any such property which is subject to taxation pursuant to Section 53340.1 of the Act shall not constitute "Public Property." "Residential Unit" means each separate residential dwelling unit on an Assessor's Parcel that comprises an independent facility capable of conveyance or rental separate from adjacent residential dwelling units. An Accessory Unit shall not be considered a Residential Unit for the purposes of this RMA. "RMA" means this Rate and Method of Apportionment of Special Tax. "Services" means the services authorized to be funded by the CFD as described in the Resolution of Intention for the CFD. "Special Tax" means a Special Tax levied in any Fiscal Year to pay the Special Tax Requirement. 23 PAGE 14 CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) PUBLIC HEARING REPORT "Special Tax Requirement" means the amount required in any Fiscal Year for the CFD to 1) pay for the Services, 2) pay for Administrative Expenses, 3) pay any amounts required to establish or replenish any reserve or replacement funds, and 4) cure any delinquencies in the payment of Special Taxes which have occurred in the prior Fiscal Year or pay for reasonably anticipated delinquent Special Taxes based on the delinquency rate for Special Taxes levied in the previous Fiscal Year or as projected by the CFD Administrator for the first levy year. "State" means the State of California. "Taxable Property" means any Assessor's Parcel within the CFD that is not Tax- Exempt Property. "Tax-Exempt Property" means Public Property, Owners Association Property, Open Space Property, Welfare Exempt Property, and property with public or utility easements making their utilization impractical for any other use than the purposes set forth in the easement. "Undeveloped Property" means any Assessor's Parcel which is not Tax-Exempt Property and] for which no Building Permit has been approved and issued by May 31 of the previous Fiscal Year. "Welfare Exempt Property" means any Assessor's Parcel that has been granted a welfare exemption by the County under subdivision (g) of Section 214 of the Revenue and Taxation Code. Welfare Exempt Property shall be exempt from the Special Tax in each Fiscal Year, and the property qualifies as Welfare Exempt Property. B. DETERMINATION OF MAXIMUM SPECIAL TAX The Maximum Special Tax shall be calculated as follows: 1. Classification of Parcels. Each Fiscal Year, using the Definitions above and the Parcel records of the County Assessor's Secured Tax Roll of July 1, the CFD Administrator shall cause each Parcel of land in the CFD to be classified as Taxable Property or Tax-Exempt Property. Taxable Property shall be further classified as Developed Residential Property or Undeveloped Property. 24 PAGE 15 CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) PUBLIC HEARING REPORT 2. Assignment of Maximum Special Tax. Each Fiscal Year, the Base Year Maximum Special Tax shall be escalated as specified in Section C, Annual Adjustment of Maximum Special Tax, to determine the Maximum Special Tax for the upcoming Fiscal Year for each Land Use Classification The Maximum Special Tax for each Assessor's Parcel of Taxable Property within the CFD shall be assigned according to Table 1 below. TABLE 1 MAXIMUM SPECIAL TAX RATES Land Use Classification Base Year Maximum Tax Developed Residential Property $350.00 per Residential Unit Undeveloped Property $350.00 per Lot Tax-Exempt Property $0.00 C. ANNUAL ADJUSTMENT OF MAXIMUM SPECIAL TAX Beginning in January 2026 and each January thereafter, the Maximum Special Tax shall be adjusted by the Annual Escalation Factor. Each adjustment shall take effect for the subsequent Fiscal Year. D. DETERMINATION OF THE ANNUAL SPECIAL TAX The Council will determine the Special Tax Requirement and will levy the Annual Special Tax Proportionately each Fiscal Year on each Assessor's Parcel of Developed Residential Property up to one hundred percent of the applicable Maximum Special Tax to fund the Special Tax Requirement. If additional revenues are needed to fund the Special Tax Requirement, the Annual Special Tax shall be levied Proportionately on each Assessor's Parcel of Undeveloped Property up to one hundred percent of the Maximum Special Tax for Undeveloped Property to fund the Special Tax Requirement. The amount of Annual Special Tax levied upon any Developed Residential Property and Undeveloped Property in any Fiscal Year shall not exceed the Maximum Special Tax for such Fiscal Year as computed herein. E. DURATION OF THE SPECIAL TAX Assessor's Parcels in the CFD shall remain subject to the Special Tax in perpetuity as needed to fund the annual Special Tax Requirement. If the Special Tax ceases to be levied, the CFD Administrator shall direct the County Recorder to record a Notice of Cessation of Special Tax. Such notice will state that the obligation to pay the Special Tax has ceased and that the lien imposed by the Notice of Special Tax Lien is extinguished. 25 PAGE 16 CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) PUBLIC HEARING REPORT F. PREPAYMENT OF SPECIAL TAX Prepayment of the Special Tax is not authorized. G. APPEALS AND INTERPRETATION PROCEDURE Any property owner who believes that the Special Tax levied on their property is in error must be current on all Special Tax payments and must submit a written appeal no later than April 10 of the Fiscal Year in which the levy occurred. The appeal must clearly specify the grounds upon which the owner believes the Special Tax is erroneous. Appeals must be submitted to the CFD Administrator. The CFD Administrator will promptly review the appeal and may meet with the property owner to assess its merits. If it is determined that the Special Tax was levied in error, the levy shall be corrected for future Fiscal Years. If applicable, a credit against future Special Tax obligations will be applied. All corrections shall be made through adjustments to future Special Tax levies; no cash refunds will be issued. Any disagreement with the decision of the CFD Administrator may be appealed to the City Council. The Council's decision shall be final and binding on all parties. Interpretation may be made by Resolution of the Council for purposes of clarifying any vagueness or uncertainty as it relates to the application of the Special Tax rate, the application of the method of apportionment, the classification of properties, or any definition applicable to the CFD so long as such clarification does not materially affect the levy and collection of the Special Tax. H. COLLECTION OF THE SPECIAL TAX The Special Tax shall be collected each year in the same manner and at the same time as ad valorem property taxes are collected and shall be subject to the same penalties and lien priorities in the case of delinquency as is provided for ad valorem taxes. The City shall cause the actions required above to be done for each Fiscal Year in a timely manner to ensure that the County Tax Collector receives the schedule of the Special Taxes to be collected for inclusion with billings for such ad valorem taxes for the applicable Fiscal Year. However, the CFD Administrator may directly bill the Special Tax and may collect Special Taxes at a different time or in a different manner if necessary to meet the financial obligations of the City or as otherwise determined appropriate by the CFD Administrator. 26 PAGE 17 CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) PUBLIC HEARING REPORT (THIS PAGE INTENTIONALLY LEFT BLANK) 27 RESOLUTION NO. 2025-____ A RESOLUTION OF FORMATION OF THE CITY COUNCIL OF THE CITY OF MOORPARK, CALIFORNIA, TO ESTABLISH CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH), TO MAKE ENVIRONMENTAL FINDINGS WITH RESPECT THERETO PURSUANT TO THE CALIFORNIA ENVIRONMENTAL QUALITY ACT, TO ESTABLISH AN APPROPRIATIONS LIMIT THEREFORE, TO AUTHORIZE THE LEVY OF A SPECIAL TAX THEREIN, AND TO SUBMIT THE ESTABLISHMENT OF AN APPROPRIATIONS LIMIT AND THE LEVY OF A SPECIAL TAX TO THE QUALIFIED ELECTORS THEREOF WHEREAS, on May 7, 2025, the City Council (“Council”) of the City of Moorpark (the “City”), County of Ventura, State of California, adopted Resolution No. 2025-4312 entitled “A Resolution of Intention of the City Council of the City of Moorpark, California, to Establish a Community Facilities District to Fund Certain Services” (the “Resolution of Intention”) with respect to City of Moorpark Community Facilities District No. 2025-1 (Beltramo Ranch) (the “CFD”) pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311, of the California Government Code (the “Act”); and WHEREAS, the Resolution of Intention incorporates a map of the proposed boundaries of the CFD, states the services to be provided, sets forth the rate and method of apportionment of the special tax to be levied within the CFD (the “Rate and Method”), and sets June 18, 2025, as the date of a public hearing on the establishment of the CFD, the extent of the CFD, the furnishing of services to serve the CFD and the proposed Rate and Method (the “Public Hearing”) and is on file with the City Clerk and the provisions thereof are incorporated herein by this reference as if fully set forth herein; and WHEREAS, the services to be provided as stated in the Resolution of Intention are set forth in Exhibit A attached hereto and hereby made a part hereof; and WHEREAS, notice of the Public Hearing has been given in accordance with the Act, and a proof of publication of the notice of the Public Hearing is on file in the office of the City Clerk and made a part of the record of the Public Hearing; and WHEREAS, a CFD Public Hearing Report, as ordered by the Council, has been presented to this Council and is on file in the office of the City Clerk and has been made a part of the record of the Public Hearing, all pursuant to Section 53321.5 of the Act and the Resolution of Intention; and ATTACHMENT 2 28 Resolution No. 2025-____ Page 2 WHEREAS, at the Public Hearing all interested persons desiring to be heard on all matters pertaining to the formation of the CFD, the extent of the CFD, the furnishing of the services to be provided therein and the levy of a special tax within the CFD (the “Special Tax”) pursuant to the Rate and Method were heard, a full and fair hearing was held, and the City Council is fully advised as to all matters relating to the formation of the CFD and the levy of the Special Tax; and WHEREAS, written protests with respect to the formation of the CFD, the extent of the CFD, or the furnishing of specified types of services within the CFD have not been filed with the City Clerk by fifty percent (50%) or more of the registered voters residing within the territory of the CFD or property owners of one-half (1/2) or more of the area of land within the CFD and not exempt from the proposed Special Tax; and WHEREAS, the Special Tax proposed to be levied in the CFD to pay for the proposed services to be provided therein has not been eliminated by protest by fifty percent (50%) or more of the registered voters residing within the territory of the CFD or the owners of one-half (1/2) or more of the area of land within the CFD and not exempt from the Special Tax; and WHEREAS, City staff has evaluated the actions proposed to be taken in connection with the formation of the CFD, the establishment of an appropriations limit for the CFD, and the authorization of the Special Tax and have determined that those actions are exempt from the California Environmental Quality Act (“CEQA”) because they do not constitute a project, as defined by Section 15378 (b)(4) of the State CEQA Guidelines because the proposed action is to establish a funding mechanism for maintenance of facilities that were already reviewed for compliance with CEQA in the environmental determination documents for the Beltramo Ranch development project. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MOORPARK DOES HEREBY RESOLVE AS FOLLOWS: SECTION 1. Recitals Correct. The foregoing recitals are true and correct and are a substantive part of this Resolution. SECTION 2. No Majority Protest. The City Council hereby finds that the proposed Special Tax to be levied within the CFD has not been precluded by majority protest pursuant to Section 53324 of the Act and the City Council has the authority to proceed with the establishment of the CFD and the continuation of the proceedings to authorize the Special Tax to finance the services to be provided within the CFD. SECTION 3. Prior Proceedings Valid. Pursuant to Section 53325.1(b) of the Act, the City Council finds that all prior proceedings taken in connection with the establishment of the CFD and the levy of the Special Tax have been duly considered and are hereby found and determined to be valid and taken in in conformity with the requirements of the law and specifically the provisions of the Act. 29 Resolution No. 2025-____ Page 3 SECTION 4. Name of CFD. The City Council hereby establishes and declares the formation of a community facilities district pursuant to the Act designated “City of Moorpark Community Facilities District No. 2025-1 (Beltramo Ranch)”. SECTION 5. Boundaries of CFD. The exterior boundaries of the CFD are as set forth in the map of the CFD heretofore recorded on May 30, 2025, at 8:16 a.m., as Document No. 2025000036149, in the Ventura County Recorder's Office and filed in Book 20 of Maps of Assessment and Community Facilities District at Page 31. Such map is hereby approved and incorporated herein by this reference as if fully set forth herein. SECTION 6. Description of Services. The type of services proposed to be financed by the CFD pursuant to the Act shall consist of those items listed as services (the "Services") in Exhibit A hereto and by this reference incorporated herein. The City Council hereby finds and determines (i) that the description of the Services herein is sufficiently informative to allow taxpayers within the CFD to understand what the funds of the CFD may be used to finance, (ii) the Services are necessary to meet increased demands placed upon the City as a result of development occurring in the CFD, (iii) the Services will be in addition to those services provided in the territory of the CFD before the CFD was created, and (iv) the Services will not supplant services already available within that territory before the CFD was created. The cost of financing the Services shall include incidental expenses, including all costs associated with the creation of the CFD, the determination of the amount of the Special Tax, the collection or payment of any Special Tax, and any costs otherwise incurred in order to carry out the authorized purposes of the CFD (the "Incidental Expenses"). SECTION 7. Approval of CFD Public Hearing Report. The CFD Public Hearing Report, as now submitted and on file in the office of the City Clerk, shall stand as the CFD Public Hearing Report for all future proceedings and all terms and contents are approved as set forth therein and made part of the record of the Public Hearing. SECTION 8. Special Tax. a. Except to the extent that funds are otherwise available to the CFD to pay for the Services, the Special Tax, is hereby authorized, subject to the approval by two-thirds of the votes cast in an election and the limits in the Rate and Method, to be levied annually within the CFD, in accordance with the procedures of the Act, commencing in fiscal year 2025-26, sufficient to pay the costs of the Services, including Incidental Expenses. b. The Special Tax will be secured by the recordation of a continuing lien against all nonexempt real property in the CFD. c. The Special Tax will be collected in the same manner as ordinary ad valorem property taxes and shall be subject to the same penalties, procedure, sale and lien priority in case of delinquency as applicable for ad valorem property taxes; provided, that the City 30 Resolution No. 2025-____ Page 4 Council hereby reserves the right to utilize any other lawful means of billing, collecting and enforcing the Special Tax, including direct billing of the affected property owners. The Rate and Method, which is the proposed rate and method of apportionment of the Special Tax among the parcels of real property within the CFD, in sufficient detail to allow each resident or landowner within the proposed CFD to estimate the maximum amount such resident or owner will have to pay, as shown in Exhibit B attached hereto and by this reference incorporated herein. The City Council hereby finds and determines that the Rate and Method is reasonable. SECTION 9. Special Tax Accountability Measures. Pursuant to and in compliance with California Government Code Section 50075.1, the City Clerk hereby establishes the following accountability measures pertaining to the levy of the Special Tax in the CFD: a. The Special Tax shall be levied for the specific purposes set forth in this Resolution. b. The proceeds of the levy of such Special Tax shall be applied only to the specific purposes set forth in this Resolution. c. There shall be created a segregated account or accounts in the name of the CFD into which the proceeds of such Special Tax shall be deposited. d. The Director of Finance, or his or her designee, acting for and on behalf of the CFD, annually shall file, or cause to be filed, with the City Council, a report as required by California Government Code Section 50075.3. SECTION 10. Appropriations Limit. An appropriations limit for the CFD is hereby established, subject to voter approval, as an amount equal to all the proceeds of the Special Tax collected annually within the CFD and as defined by Article XIII B of the California Constitution, as adjusted for changes in the cost of living and changes in population. SECTION 11. Responsible Official. The City Manager, located at 323 Science Drive, Moorpark, CA 93021, telephone number (805) 517-6200, or his or her designee, will be responsible for preparing annually a current roll of Special Tax levy obligations by assessor’s parcel number and will be responsible for estimating future Special Tax levies pursuant to Section 53340.2 of the Act. SECTION 12. Special Tax Lien. Upon recordation of a notice of special tax lien with respect to the CFD pursuant to Section 3114.5 of the California Streets and Highways Code, a continuing lien to secure each levy of the Special Tax shall attach to all nonexempt real property in the CFD and this lien shall continue in force and effect until collection of the Special Tax by the City ceases. 31 Resolution No. 2025-____ Page 5 SECTION 13. Election. Pursuant to the provisions of the Act, the proposition relating to the levy of the Special Tax and the establishment of an appropriations limit for the CFD shall be submitted to the qualified electors of the CFD, such electors being the landowner(s) within the CFD, with each landowner having one vote per acre or portion thereof owned, at an election the time, place and conditions of which election shall be as specified by a separate resolution of the Council. SECTION 14. Other Acts. The officers of City are hereby authorized, jointly and severally, to execute and deliver any and all necessary instruments and to do all things which they may deem necessary or proper to effectuate the purposes of this Resolution and any such actions previously taken by such officers are hereby ratified. SECTION 15. CEQA. City staff has evaluated the actions proposed to be taken in connection with the formation of the CFD, the establishment of an appropriations limit for the CFD, and the authorization of the Special Tax and have determined that those actions are exempt from the California Environmental Quality Act (“CEQA”) because they do not constitute a project, as defined by Section 15378 (b)(4) of the State CEQA Guidelines because the proposed action is to establish a funding mechanism for maintenance of facilities that were already reviewed for compliance with CEQA in the environmental determination documents for the Beltramo Ranch development project. The Council concurs with staff’s determination that the actions proposed to be taken herein are not a project because they only authorize a government funding mechanism for services and maintenance, that the underlying impacts of the Beltramo Ranch project were already reviewed and addressed in the prior environmental determination documents for that project, and the action proposed here does not approve or authorize physical changes to the environment. Therefore, no further environmental review is required. SECTION 16. Effective Date. This Resolution shall take effect upon its adoption. PASSED AND ADOPTED this 18th day of June, 2025. ________________________________ Chris R. Enegren, Mayor ATTEST: ________________________________ Ky Spangler, City Clerk Exhibit A – Description of Services to be Funded by the CFD Exhibit B – Rate and Method of Apportionment 32 Resolution No. 2025-____ EXHIBIT A Page 6 DESCRIPTION OF SERVICES TO BE FUNDED BY THE CFD CITY OF MOORPARK Community Facilities District No. 2025-1 (Beltramo Ranch) The types of services to be funded by the CFD (“Services”) shall include the annual operation and maintenance, including repair and replacement of parks, open space, wetlands, landscape corridors, and other landscaped areas, storm drainage facilities, roads, street lighting, pathways, trails, recreational facilities, monument signage, decorative features, public artwork, and associated infrastructure within the CFD, and any other miscellaneous or incidental services identified by the City necessary to provide the described Services herein including the collection and accumulation of funds to pay for anticipated Services, future repairs and replacements, and cost shortfalls. It is expected that the Services will be provided by the City, either with its employees or by contract with third parties or any combination thereof. The Services to be funded by the CFD are in addition to those provided in the territory of the CFD before the date of creation of the CFD and will not supplant services already available within that territory when the CFD is created. 33 Resolution No. 2025-____ EXHIBIT B Page 7 RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX CITY OF MOORPARK Community Facilities District No. 2025-1 (Beltramo Ranch) A Special Tax authorized under the Mello-Roos Community Facilities Act of 1982 applicable to the land in the City of Moorpark Community Facilities District No. 2025-1 (Beltramo Ranch) (the “CFD”) of the City of Moorpark (the “City”) shall be levied and collected according to the tax liability determined by the City through the application of the appropriate amount or rate described herein. A. DEFINITIONS “Accessory Unit” or “ADU” means an accessory dwelling unit as defined in Government Code Section 65852.2 and as amended by state law. An Accessory Unit is an attached or detached residential dwelling unit that provides complete independent living facilities for one or more persons and is located on the same parcel as a proposed or existing primary residence. It includes permanent provisions for living, sleeping, eating, cooking, and sanitation. Accessory Units may include efficiency units and manufactured homes as defined in Section 18007 of the Health and Safety Code. An Accessory Unit shall not be considered a Residential Unit for purposes of this RMA. “Act” means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Division 2 of Title 5 of the Government Code of the State of California. “Administrative Expenses” means the actual or estimated costs incurred by the City in carrying out its duties with respect to the CFD, including, but not limited to, costs to determine, levy, and collect the Special Taxes, including the proportionate amount of the salaries and benefits of City employees whose duties are directly related to the administration of the CFD and the fees of CFD Administrator, other consultants, legal counsel, the costs of collecting installments of the Special Taxes upon the County tax rolls, costs related to property owner inquiries regarding the Special Tax, costs associated with appeals or requests for interpretation associated with the Special Tax and this RMA, costs associated with foreclosure and collection of delinquent Special Taxes, and any other incidental costs authorized by the Act. “Annual Escalation Factor” means the percentage change in the Consumer Price Index for All Urban Consumers in the Los Angeles-Long Beach-Anaheim area (“CPI- U”), as published by the U.S. Department of Labor, Bureau of Labor Statistics, measured from the most recent December to the prior December, or 4 percent, whichever is greater. If the CPI-U at any time is no longer available, then a comparable economic indicator, as reasonably determined by the City, shall be used. 34 Resolution No. 2025-____ EXHIBIT B Page 8 “Annual Special Tax” means the annual Special Tax, determined in accordance with Section D below, to be levied in the CFD in any Fiscal Year on any Assessor’s Parcel. “Assessor’s Parcel” or “Parcel” means a lot or a parcel shown on an Assessor’s Parcel Map with an assigned Assessor’s Parcel Number. “Assessor’s Parcel Number” means, with respect to an Assessor’s Parcel, that number assigned to such Assessor’s Parcel by the County for purposes of identification. “Base Year” means the Fiscal Year in which the CFD was formed. “Building Permit” means a single permit or set of permits required to construct an entire structure. “CFD” or “CFD No. 2025-1” means City of Moorpark Community Facilities District No. 2025-1 (Beltramo Ranch). “CFD Administrator” means the City Manager, or designee thereof, responsible for determining and providing for the levy and collection of the Special Tax. “City” means the City of Moorpark, California. “Council” means the Council of the City of Moorpark, acting as the legislative body of the City and the CFD. “County” means the County of Ventura, California. “County Assessor” means the County of Ventura Assessor. “Developed Residential Property” means all Assessor Parcels within the CFD for which a Building Permit was issued prior to May 31st of the preceding Fiscal Year and where vertical construction of one or more Residential Units has occurred. “Fiscal Year” means the period starting July 1 and ending the following June 30. “Land Use Classification” means any of the classes listed in Section B(1). “Lot” means an individual legal parcel of land as designated on a recorded subdivision map, parcel map, or other legal instrument recognized by the County Assessor. For purposes of levying the Special Tax on Taxable Property that is Undeveloped Property, each Lot shall be considered a separate taxable unit, regardless of whether it has been assigned an Assessor’s Parcel Number or remains part of a larger Assessor’s Parcel. If a parcel is subdivided or reconfigured after the 35 Resolution No. 2025-____ EXHIBIT B Page 9 initial formation of the CFD or annexation, the number of Lots shall be determined based on the most recent recorded map or other legally recognized subdivision of land as of the date of the Special Tax levy. “Maximum Special Tax” means the greatest amount of Special Tax, determined in accordance with Sections B and C below, that can be levied in the CFD in any Fiscal Year on any Assessor’s Parcel. “Open Space Property” means any property within the boundaries of the CFD (i) which has been designated on a final subdivision map as open space, (ii) is classified by the County Assessor as open space, (iii) has been irrevocably offered for dedication as open space to the federal government, the State, the County, the City, or any other public agency, or (iv) is encumbered by an easement or other restriction by the City limiting the use of the property to open space. “Owners Association Property” means any property within the boundaries of the CFD owned by a homeowner association or property owner association, including any master or sub-association. “Proportionately” means for Taxable Property that the ratio of the actual Special Tax levied in any Fiscal Year to the Maximum Special Tax Rate authorized to be levied in that Fiscal Year is equal for all Assessor’s Parcels of Taxable Property. “Public Property,” except as otherwise provided in Sections 54317.3 and 53317.5 of the Act, means any property within the boundaries of the CFD (i) which has been dedicated on a final subdivision map as property which will be owned by a public agency, (ii) owned by a public agency, or (iii) has been irrevocably offered for dedication to a public agency. For purposes of this definition, a public agency includes the federal government, the State of California, the County, or another public agency. Notwithstanding the foregoing, a leasehold or other possessory interest in any such property which is subject to taxation pursuant to Section 53340.1 of the Act shall not constitute “Public Property.” “Residential Unit” means each separate residential dwelling unit on an Assessor’s Parcel that comprises an independent facility capable of conveyance or rental separate from adjacent residential dwelling units. An Accessory Unit shall not be considered a Residential Unit for the purposes of this RMA. “RMA” means this Rate and Method of Apportionment of Special Tax. “Services” means the services authorized to be funded by the CFD as described in the Resolution of Intention for the CFD. “Special Tax” means a Special Tax levied in any Fiscal Year to pay the Special Tax Requirement. 36 Resolution No. 2025-____ EXHIBIT B Page 10 “Special Tax Requirement” means the amount required in any Fiscal Year for the CFD to 1) pay for the Services, 2) pay for Administrative Expenses, 3) pay any amounts required to establish or replenish any reserve or replacement funds, and 4) cure any delinquencies in the payment of Special Taxes which have occurred in the prior Fiscal Year or pay for reasonably anticipated delinquent Special Taxes based on the delinquency rate for Special Taxes levied in the previous Fiscal Year or as projected by the CFD Administrator for the first levy year. “State” means the State of California. “Taxable Property” means any Assessor’s Parcel within the CFD that is not Tax- Exempt Property. “Tax-Exempt Property” means Public Property, Owners Association Property, Open Space Property, Welfare Exempt Property, and property with public or utility easements making their utilization impractical for any other use than the purposes set forth in the easement. “Undeveloped Property” means any Assessor’s Parcel which is not Tax-Exempt Property and for which no Building Permit has been approved and issued by May 31 of the previous Fiscal Year. “Welfare Exempt Property” means any Assessor’s Parcel that has been granted a welfare exemption by the County under subdivision (g) of Section 214 of the Revenue and Taxation Code. Welfare Exempt Property shall be exempt from the Special Tax in each Fiscal Year, and the property qualifies as Welfare Exempt Property. B. DETERMINATION OF MAXIMUM SPECIAL TAX The Maximum Special Tax shall be calculated as follows: 1. Classification of Parcels. Each Fiscal Year, using the Definitions above and the Parcel records of the County Assessor’s Secured Tax Roll of July 1, the CFD Administrator shall cause each Parcel of land in the CFD to be classified as Taxable Property or Tax-Exempt Property. Taxable Property shall be further classified as Developed Residential Property or Undeveloped Property. 2. Assignment of Maximum Special Tax. Each Fiscal Year, the Base Year Maximum Special Tax shall be escalated as specified in Section C, Annual Adjustment of Maximum Special Tax, to determine the Maximum Special Tax for the upcoming Fiscal Year for each Land Use Classification The Maximum Special Tax for each Assessor’s Parcel of Taxable Property within the CFD shall be assigned according to Table 1 below. 37 Resolution No. 2025-____ EXHIBIT B Page 11 TABLE 1 MAXIMUM SPECIAL TAX RATES Land Use Classification Base Year Maximum Tax Developed Residential Property $350.00 per Residential Unit Undeveloped Property $350.00 per Lot Tax-Exempt Property $0.00 C. ANNUAL ADJUSTMENT OF MAXIMUM SPECIAL TAX Beginning in January 2026 and each January thereafter, the Maximum Special Tax shall be adjusted by the Annual Escalation Factor. Each adjustment shall take effect for the subsequent Fiscal Year. D. DETERMINATION OF THE ANNUAL SPECIAL TAX The Council will determine the Special Tax Requirement and will levy the Annual Special Tax Proportionately each Fiscal Year on each Assessor’s Parcel of Developed Residential Property up to one hundred percent of the applicable Maximum Special Tax to fund the Special Tax Requirement. If additional revenues are needed to fund the Special Tax Requirement, the Annual Special Tax shall be levied Proportionately on each Assessor’s Parcel of Undeveloped Property up to one hundred percent of the Maximum Special Tax for Undeveloped Property to fund the Special Tax Requirement. The amount of Annual Special Tax levied upon any Developed Residential Property and Undeveloped Property in any Fiscal Year shall not exceed the Maximum Special Tax for such Fiscal Year as computed herein. E. DURATION OF THE SPECIAL TAX Assessor’s Parcels in the CFD shall remain subject to the Special Tax in perpetuity as needed to fund the annual Special Tax Requirement. If the Special Tax ceases to be levied, the CFD Administrator shall direct the County Recorder to record a Notice of Cessation of Special Tax. Such notice will state that the obligation to pay the Special Tax has ceased and that the lien imposed by the Notice of Special Tax Lien is extinguished. F. PREPAYMENT OF SPECIAL TAX Prepayment of the Special Tax is not authorized. 38 Resolution No. 2025-____ EXHIBIT B Page 12 G. APPEALS AND INTERPRETATION PROCEDURE Any property owner who believes that the Special Tax levied on their property is in error must be current on all Special Tax payments and must submit a written appeal no later than April 10 of the Fiscal Year in which the levy occurred. The appeal must clearly specify the grounds upon which the owner believes the Special Tax is erroneous. Appeals must be submitted to the CFD Administrator. The CFD Administrator will promptly review the appeal and may meet with the property owner to assess its merits. If it is determined that the Special Tax was levied in error, the levy shall be corrected for future Fiscal Years. If applicable, a credit against future Special Tax obligations will be applied. All corrections shall be made through adjustments to future Special Tax levies; no cash refunds will be issued. Any disagreement with the decision of the CFD Administrator may be appealed to the City Council. The Council’s decision shall be final and binding on all parties. Interpretation may be made by Resolution of the Council for purposes of clarifying any vagueness or uncertainty as it relates to the application of the Special Tax rate, the application of the method of apportionment, the classification of properties, or any definition applicable to the CFD so long as such clarification does not materially affect the levy and collection of the Special Tax. H. COLLECTION OF THE SPECIAL TAX The Special Tax shall be collected each year in the same manner and at the same time as ad valorem property taxes are collected and shall be subject to the same penalties and lien priorities in the case of delinquency as is provided for ad valorem taxes. The City shall cause the actions required above to be done for each Fiscal Year in a timely manner to ensure that the County Tax Collector receives the schedule of the Special Taxes to be collected for inclusion with billings for such ad valorem taxes for the applicable Fiscal Year. However, the CFD Administrator may directly bill the Special Tax and may collect Special Taxes at a different time or in a different manner if necessary to meet the financial obligations of the City or as otherwise determined appropriate by the CFD Administrator. 39 RESOLUTION NO. 2025-____ A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MOORPARK, CALIFORNIA CALLING A SPECIAL ELECTION AND SUBMITTING TO THE QUALIFIED ELECTORS OF CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) THE QUESTION OF LEVYING A SPECIAL TAX AND APPROVING AN APPROPRIATIONS LIMIT WHEREAS, on May 7, 2025, the City Council (“Council”) of the City of Moorpark (the “City”), County of Ventura, State of California, adopted Resolution No. 2025-4312 entitled “A Resolution of Intention of the City Council of the City of Moorpark, California, to Establish a Community Facilities District to Fund Certain Services” (the “Resolution of Intention”) with respect to City of Moorpark Community Facilities District No. 2025-1 (Beltramo Ranch) (the “CFD”) pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311, of the California Government Code (the “Act”); and WHEREAS, on June 18, 2025, the Council adopted Resolution No. 2025-____ entitled “A Resolution of Formation of the City Council of the City of Moorpark, California, to Establish City of Moorpark Community Facilities District No. 2025-1 (Beltramo Ranch), to Make Environmental Findings With Respect Thereto Pursuant to the California Environmental Quality Act, To Establish an Appropriations Limit Therefore, To Authorize the Levy of a Special Tax Therein and to Submit the Establishment of an Appropriations Limit and the Levy of a Special Tax to the Qualified Electors Thereof” (the “Resolution of Formation”); and WHEREAS, pursuant to the provisions of the Resolution of Formation, a proposition to authorize the levy of the Special Tax within the CFD and to establish an appropriations limit for the CFD is to be submitted to the qualified electors of the CFD as required by the “Act”; and WHEREAS, pursuant to the Act and California Election Code Sections 307 and 320, the City Clerk is designated as the official to conduct the special election (the “Election Official”); and WHEREAS, City staff has evaluated the actions proposed to be taken in connection with the formation of the CFD, the establishment of an appropriations limit for the CFD, and the authorization of the Special Tax and has determined that those actions are exempt from the California Environmental Quality Act (“CEQA”) because they do not constitute a project, as defined by Section 15378 (b)(4) of the State CEQA Guidelines because the proposed action is to establish a funding mechanism for maintenance of facilities that were already reviewed for compliance with CEQA in the environmental determination documents for the Beltramo Ranch development project. The Council, in the Resolution of Formation, concurred with staff’s determination and, therefore, no further environmental review is required. ATTACHMENT 3 40 Resolution No. 2025-__ Page 2 NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MOORPARK DOES HEREBY RESOLVE AS FOLLOWS: SECTION 1. Recitals. The above recitals, and each of them, are true and correct and are a substantive part of this Resolution. SECTION 2. Qualified Electors. The Council finds, based on information from the Registrar of Voters of Ventura County, that fewer than twelve persons have been registered to vote within the territory of the CFD for each of the ninety days preceding the close of the public hearing heretofore held by the Council for the purposes of these proceedings. Accordingly, and pursuant to Section 53326 of the Act, the Council finds that for purposes of these proceedings the vote shall be by the landowner(s) within the CFD (the “Qualified Elector(s)”), and each Qualified Elector at the close of such public hearing, or the authorized representative thereof, shall have one vote for each acre or portion of an acre that he or she owns within the CFD as provided in Section 53326 of the Act. SECTION 3. Election Process. Pursuant to Sections 53325.7 and 53326 of the Act, the ballot proposition related to the levy of the Special Tax and the establishment of an appropriations limit for the CFD shall be submitted to the Qualified Elector(s) at a special election to be held on June 18, 2025, immediately following the adoption of this resolution. Such election shall be a special election to be conducted by the City Clerk as the Election Official. If the proposition for the levy of the Special Tax and the establishment of the appropriations limit receives the approval of more than two-thirds (2/3rds) of the votes cast on the proposition, the Special Tax thereby approved may be levied and the appropriations limit may be established as provided for in the Resolution of Formation. SECTION 4. Petition, Consent and Waiver on File. The Council finds that the provision of Section 53326 of the Act requiring a minimum of ninety days following the adoption of the resolution calling the election to elapse before said special election is for the protection of the Qualified Elector(s) of the CFD. There is on file with the City Clerk a Petition, Consent and Waiver executed by each Qualified Elector of the CFD unanimously requesting a shortening of the time for the special election in order to expedite the process of formation of the CFD and waiving time limits, notice requirements, any requirement for analysis and arguments in connection therewith and other matters relating to the special election. Accordingly, the Council finds and determines that each Qualified Elector has been fully appraised of and has agreed to the shortened time for the special election and has thereby been fully protected in these proceedings. SECTION 5. Call and Conduct of the Election. The Council hereby calls an election, which is to be a special election, to take place on June 18, 2025, in the City Council Chambers, located at 323 Science Drive, Moorpark, CA 93021, immediately following the adoption of this Resolution, to consider the proposition described in Section 2, above. It is hereby acknowledged that the City Clerk has on file a copy of the 41 Resolution No. 2025-__ Page 3 Resolution of Formation and a map of the boundaries of the CFD. The Council finds that the Election Official has consented to conduct the special election on June 18, 2025, which date is less than 125 days following the adoption of the Resolution of Formation, and the shortening of various time periods applicable to the special election (including, but not limited to, those time periods set forth in California Government Code Section 53326 and California Elections Code Section 4101. Pursuant to Sections 53326(d) and Section 53327 of the Act, the special election shall be conducted by personally delivered or mailed ballots and in accordance with the provisions of law regulating mailed ballot elections insofar as such provisions are determined by the City Clerk to be applicable. The voted ballots shall be returned to the City Clerk at the office of the City Clerk by mail or personal delivery not later than 4:30 p.m. on June 18, 2025, or by personal delivery in the Council Chambers not later than 8:00 p.m. on June 18, 2025; provided that if all of the Qualified Elector(s) have voted, the election may be closed by the City Clerk. The City Clerk shall have available a ballot in the Council Chambers which may be marked at said location on the election day by said Qualified Elector(s). SECTION 6. Ballot. The form of the ballot for the Election is attached hereto as Exhibit A and by this reference incorporated herein, and said form of ballot is hereby approved. The Election Official has caused or shall cause to be delivered to each of the Qualified Elector(s) of the CFD a ballot in said form. Each ballot shall indicate the number of votes to be voted by the respective Qualified Elector based upon the number of acres of land or portion thereof which he or she owns within the CFD. The ballot shall be accompanied by all supplies and written instructions necessary to the use and return of the ballot. The identification envelope for return of the ballot shall be enclosed with the ballot, shall have the postage prepaid and shall contain: (a) the name and address of the Qualified Elector; (b) a declaration, under penalty of perjury, stating that the Qualified Elector is the owner of record, or the authorized representative thereof, and is the person whose name appears on the identification envelope; (c) the printed name, signature and address of the Qualified Elector; (d) the date of signing and place of execution of the declaration described above; and (e) a notice that the envelope contains an official ballot and is to be opened only by the canvassing board. By unanimous written consent of the Qualified Elector(s), analysis and arguments with respect to the ballot proposition and all applicable time limits and requirements pertaining to the conduct of the election, as permitted by Section 53327 of the Act, have been waived by the Qualified Elector(s) and the Council hereby concurs in the waiver. SECTION 7. Vote. The appropriate mark on the ballot placed in the voting square after the word “YES” shall be counted in favor of the adoption of the proposition, and the appropriate mark placed in the voting square after the word “NO” in the manner as authorized, shall be counted against the adoption of such proposition. SECTION 8. Election Procedure. The Election Official is hereby authorized to take any and all steps necessary for holding the special election. The Election Official has performed or shall perform and render all services and proceedings incidental to and connected with the conduct of the special election, including but not limited to, the following: 42 Resolution No. 2025-__ Page 4 A. Prepare and furnish the necessary election supplies for the conduct of the election. B. Cause to be printed the requisite number of official ballots, tally sheets, and other necessary forms. C. Furnish official ballots for the Qualified Elector(s) of the CFD. D. Cause the official ballots to be presented to the Qualified Elector(s), as required by law. E. Receive the returns of the election and supplies. F. Sort and assemble the election material and supplies in preparation for the canvassing of the returns. G. Canvass the returns of the election. H. Furnish a tabulation of the number of votes given in the election. I. Conduct and handle all other matters relating to the proceedings and conduct of the election in the manner and form as required by law. SECTION 9. Other Acts. The officers of the City are hereby authorized, jointly and severally, to execute and deliver any and all necessary instruments and to do all things which they may deem necessary or proper to effectuate the purposes of this Resolution and any such actions previously taken by such officers are hereby ratified. SECTION 10. Effective Date. This resolution shall take effect immediately upon its adoption. SECTION 11. The City Clerk shall certify to the adoption of this resolution and shall cause a certified resolution to be filed in the book of original resolutions. PASSED AND ADOPTED this 18th day of June, 2025. ________________________________ Chris R. Enegren, Mayor ATTEST: ________________________________ Ky Spangler, City Clerk Exhibit A – Official Ballot Special Election (Sample) 43 Resolution No. 2025-__ EXHIBIT A Page 5 OFFICIAL BALLOT SPECIAL ELECTION (SAMPLE) CITY OF MOORPARK Community Facilities District No. 2025-1 (Beltramo Ranch) This ballot is for a landowner special tax election. You must return this ballot in the enclosed postage paid envelope to the office of the City Clerk no later than 4:30 p.m. on June 18, 2025, either by mail or in person or to the location of the public hearing no later than 6:30 p.m. on June 18, 2025. The office of the City Clerk is located at 323 Science Drive, Moorpark, California, 93021. The public hearing will be held at the City Council Chamber located at 323 Science Drive, Moorpark, California, 93021. To Vote, mark a cross (X) in the voting square after the word "YES" or after the word "NO." All marks otherwise made are forbidden. All distinguishing marks are forbidden and make the ballot void. If you wrongly mark, tear, or deface this ballot, return it to the City Clerk for the City of Moorpark and obtain another. BALLOT MEASURE: Shall a special tax be levied annually on taxable property within the City of Moorpark Community Facilities District No. 2025-1 (Beltramo Ranch) (the “CFD”) to pay for the cost of services described in Exhibit “A” to Resolution No. 2025-4312 adopted by the City Council on May 7, 2025, and to pay expenses incidental thereto, at the special tax rates and pursuant to the method of apportioning the special tax set forth in Exhibit “B” to Resolution No. 2025-4312 and shall an appropriations limit be established for the CFD in an amount equal to all the proceeds of the Special Tax collected annually within the CFD and as defined by Article XIII B of the California Constitution, as adjusted for changes in the cost of living and changes in population? YES: _______ NO: ________ By execution in the space provided below, I hereby declare under penalty of perjury the voter listed below is the owner of record or authorized representative of the landowner entitled to vote this ballot. I also confirm the waiver of the time limit pertaining to the conduct of the election and any requirement for notice of election and analysis and arguments with respect to the ballot measure, as such waivers are described and permitted by Subdivisions 53326(a) and 53327(b) of the California Government Code. Number of Votes: 8 Participating APNs: 504-0-021-195, 506-0-030-045, 506-0-030-055, 506-0- 030-210, 506-0-030-220, and 506-0-030-235 Property Owner: KB Home Greater Los Angeles Inc. Attention: Jake Persons, VP Forward Planning Address: 26650 The Old Road, Suite 110 Valencia, CA 91381 By: Signature: Title: 44 RESOLUTION NO. 2025-____ A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF MOORPARK, CALIFORNIA, DECLARING THE RESULTS OF A SPECIAL ELECTION, DETERMINING THE VALIDITY OF PRIOR PROCEEDINGS, AND DIRECTING THE RECORDING OF A NOTICE OF SPECIAL TAX LIEN FOR CITY OF MOORPARK COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) WHEREAS, in proceedings heretofore conducted by the City Council (“Council”) of the City of Moorpark (“City”), County of Ventura, State of California, pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311, of the California Government Code (the “Act”), the Council has established the City of Moorpark Community Facilities District No. 2025-1 (Beltramo Ranch) (“CFD”); and WHEREAS, on June 18, 2025, the Council adopted a resolution entitled “A Resolution of the City Council of the City of Moorpark, California, Calling a Special Election and Submitting to the Qualified Electors of City of Moorpark Community Facilities District No. 2025-1 (Beltramo Ranch) the Question of Levying a Special Tax and Approving an Appropriations Limit” (“Resolution Calling the Election”), calling a special election (“Special Election”) of the qualified electors in the territory of land of the CFD as authorized by and accordance with the Act; and WHEREAS, pursuant to the terms of the Resolution Calling the Election, which are by this reference incorporated herein as if fully set forth herein, the Special Election was held on June 18, 2025; and WHEREAS, the City Clerk has on file a Canvass and Statement of Results of Election, a copy of which is attached hereto as Exhibit “B” and by this reference incorporated herein; and WHEREAS, at this time said Special Election had been held, and the measure voted upon did receive the favorable votes of at least 2/3rds of the qualified electors within the CFD, and the Council desires to declare the results of the Special Election in accordance with the provisions of the California Elections Code; and WHEREAS, City staff has evaluated the actions proposed to be taken in connection with the formation of the CFD, the establishment of an appropriations limit for the CFD, and the authorization of the Special Tax and have determined that those actions are exempt from the California Environmental Quality Act (“CEQA”) because they do not constitute a project, as defined by Section 15378 (b)(4) of the State CEQA Guidelines because the proposed action is to establish a funding mechanism for maintenance of facilities that were already reviewed for compliance with CEQA in the environmental determination documents for the Beltramo Ranch development project. The Council, in ATTACHMENT 4 45 Resolution No. 2025-__ Page 2 the Resolution of Formation, concurred with staff’s determination and, therefore, no further environmental review is required. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MOORPARK DOES HEREBY RESOLVE AS FOLLOWS: SECTION 1. Recitals. The foregoing recitals are all true and correct and are a substantive part of this Resolution. SECTION 2. Ballot Proposition. The issues presented at the Special Election are set forth in Exhibit A attached hereto and incorporated herein. SECTION 3. Canvass and Issues Approved. The Council hereby approves the Canvass and Statement of Results of Election and finds that it shall be a permanent part of the record of its proceedings for the CFD. Pursuant to the Canvass and Statement of Results of Election, the ballot proposition presented at the Special Election was approved by the qualified electors of the CFD by more than two-thirds of the votes cast at the Special Election. The City Clerk is hereby directed, pursuant to the provisions of the California Elections Code, to enter in the minutes the results of the Special Election as set forth in said Canvass and Statement of Results of Election. SECTION 4. Ballot Proposition Authorized. The Council, acting in its capacity as legislative body of the CFD, is hereby authorized to levy on the taxable land within the CFD the Special Tax described in the proposition for the purposes described therein, and to take the necessary steps to levy the Special Tax authorized by the proposition, and the appropriations limit as specified in the proposition is hereby established. SECTION 5. Finding of Validity. It is hereby found that all prior proceedings and actions taken by this Council with respect to the CFD were valid and in conformity with the Act. SECTION 6. Notice of Special Tax Lien. In accordance with Section 53328.3 of the Act, the City Clerk is hereby directed to complete, execute and cause to be recorded in the office of the County Recorder of the County of Ventura a notice of special tax lien in connection with the CFD in substantially the form required by the Act and California Streets and Highways Code Section 3114.5, such recording to occur no later than 15 days following adoption by the Council of this resolution. SECTION 7. Effective Date. This Resolution shall become effective immediately upon adoption. 46 Resolution No. 2025-__ Page 3 SECTION 8. The City Clerk shall certify to the adoption of this resolution and shall cause a certified resolution to be filed in the book of original resolutions. PASSED AND ADOPTED this 18th day of June, 2025. ________________________________ Chris R. Enegren, Mayor ATTEST: ________________________________ Ky Spangler, City Clerk Exhibit A – Office Ballot Special Election (Sample) Exhibit B – Canvass and Statement of Result of Election 47 Resolution No. 2025-____ EXHIBIT A Page 4 OFFICIAL BALLOT SPECIAL ELECTION (SAMPLE) CITY OF MOORPARK Community Facilities District No. 2025-1 (Beltramo Ranch) This ballot is for a landowner special tax election. You must return this ballot in the enclosed postage paid envelope to the office of the City Clerk no later than 4:30 p.m. on June 18, 2025, either by mail or in person or to the location of the public hearing no later than 6:30 p.m. on June 18, 2025. The office of the City Clerk is located at 323 Science Drive, Moorpark, California, 93021. The public hearing will be held at the City Council Chamber located at 323 Science Drive, Moorpark, California, 93021. To Vote, mark a cross (X) in the voting square after the word "YES" or after the word "NO." All marks otherwise made are forbidden. All distinguishing marks are forbidden and make the ballot void. If you wrongly mark, tear, or deface this ballot, return it to the City Clerk for the City of Moorpark and obtain another. BALLOT MEASURE: Shall a special tax be levied annually on taxable property within the City of Moorpark Community Facilities District No. 2025-1 (Beltramo Ranch), (the “CFD”) to pay for the cost of services described in Exhibit “A” to Resolution No. 2025-4312 adopted by the City Council on May 7, 2025, and to pay expenses incidental thereto at the special tax rates and pursuant to the method of apportioning the special taxes set forth in Exhibit “B” to Resolution No. 2025-4312 and shall an appropriations limit be established for the CFD in an amount equal to all the proceeds of the Special Tax collected annually within the CFD and as defined by Article XIII B of the California Constitution, as adjusted for changes in the cost of living and changes in population? YES: _______ NO: ________ By execution in the space provided below, I hereby declare under penalty of perjury the voter listed below is the owner of record or authorized representative of the landowner entitled to vote this ballot. I also confirm the waiver of the time limit pertaining to the conduct of the election and any requirement for notice of election and analysis and arguments with respect to the ballot measure, as such waivers are described and permitted by Subdivisions 53326(a) and 53327(b) of the California Government Code. Number of Votes: 8 Participating APNs: 504-0-021-195, 506-0-030-045, 506-0-030-055, 506-0-030-210, 506-0-030-220, and 506-0-030-235 Property Owner: KB Home Greater Los Angeles Inc. Attention: Jake Persons, VP Forward Planning Address: 26650 The Old Road, Suite 110 Valencia, CA 91381 By: Signature: Title: 48 Resolution No. 2025-____ EXHIBIT B Page 5 CITY OF MOORPARK Community Facilities District No. 2025-1 (Beltramo Ranch) CANVASS AND STATEMENT OF RESULT OF ELECTION I hereby certify that on this date, I canvassed the returns of the special landowner election held on this date, in City of Moorpark Community Facilities District No. 2025-1 (Beltramo Ranch),, and the total number of ballots cast in the special election and the total number of votes cast for and against the measure are as follows and the totals as shown for and against the measure are full, true and correct: Qualified Landowner Ballots Landowner Votes Ballots Cast Votes Cast YES NO City of Moorpark CFD No. 2025-1 (Beltramo Ranch) Landowner Special Tax Election June 18, 2025 1 1 8 8 8 0 BALLOT MEASURE: Shall a special tax be levied annually on taxable property within the City of Moorpark Community Facilities District No. 2025-1 (Beltramo Ranch), (the “CFD”) to pay for the cost of services described in Exhibit “A” to Resolution No. 2025- 4312 adopted by the City Council on May 7, 2025, and to pay expenses incidental thereto at the special tax rates and pursuant to the method of apportioning the special taxes set forth in Exhibit “B” to Resolution No. 2025-4312 and shall an appropriations limit be established for the CFD in an amount equal to all the proceeds of the Special Tax collected annually within the CFD and as defined by Article XIII B of the California Constitution, as adjusted for changes in the cost of living and changes in population? IN WITNESS WHEREOF, I HAVE HEREUNTO SET MY HAND this 18th day of June, 2025. CITY OF MOORPARK By: Ky Spangler, City Clerk 49 ORDINANCE NO. 2025-____ AN ORDINANCE OF THE CITY OF MOORPARK, CALIFORNIA, LEVYING SPECIAL TAXES WITHIN COMMUNITY FACILITIES DISTRICT NO. 2025-1 (BELTRAMO RANCH) WHEREAS, on May 7, 2025, the City Council (“Council”) of the City of Moorpark (the “City”), County of Ventura, State of California, adopted Resolution No. 2025-4312 entitled “A Resolution of Intention of the City Council of the City of Moorpark, California, to Establish a Community Facilities District to Fund Certain Services” (the “Resolution of Intention”) stating its intention to conduct proceedings to form City of Moorpark Community Facilities District No. 2025-1 (Beltramo Ranch) (the “CFD”) pursuant to the Mello-Roos Community Facilities Act of 1982, as amended, Chapter 2.5 of Part 1 of Division 2 of Title 5, commencing with Section 53311, of the California Government Code (“Act”) to finance public services to serve the area of the land hereinafter described (the “Services”) as provided in the Act; and WHEREAS, the Resolution of Intention set June 18, 2025, as the date of a public hearing on the establishment of the CFD, extent of the CFD, the furnishing of Services to serve the CFD, and the proposed rate and method of apportionment of the special tax; and WHEREAS, a notice of the public hearing was published in accordance with the Act; and WHEREAS, prior to the date of the public hearing there was filed with the Council a report containing a description of the Services necessary to adequately meet the needs of the CFD and an estimate of the cost of financing such Services as required by Section 53321.5 of the Act; and WHEREAS, at the public hearing, all persons desiring to be heard on all matters pertaining to the formation of the CFD, the extent of the CFD, the furnishing of Services to serve the CFD, and the proposed rate and method of apportionment of the special tax were heard, evidence was presented to the Council on the matters before it and considered by the Council, a full and fair hearings was held and the Council is fully advised as to all matters relating to the formation of the CFD and the levy of the special tax therein; and WHEREAS, upon the conclusion of the public hearing, the Council adopted a resolution entitled “A Resolution of Formation of the City Council of the City of Moorpark, California, to Establish City of Moorpark Community Facilities District No. 2025-1 (Beltramo Ranch), to Make Environmental Findings With Respect Thereto Pursuant to the California Environmental Quality Act, To Establish an Appropriations Limit Therefore, To Authorize the Levy of a Special Tax Therein and to Submit the Establishment of an Appropriations Limit and the Levy of a Special Tax to the Qualified Electors Thereof” (“Resolution of Formation) pursuant to which it completed the proceedings for the establishment of the CFD and authorized the levy of a special tax with the CFD subject to approval by the qualified electors within the CFD; and ATTACHMENT 5 50 Ordinance No. ___ Page 2 WHEREAS, the Council has heretofore found that fewer than twelve persons have been registered to vote within the territory of the CFD for each of the ninety days preceding the close of the public hearing heretofore held by the Council for the purposes of these proceedings; and WHEREAS, subsequent to the public hearing, the Council also adopted a resolution entitled “A Resolution of the City Council of the City of Moorpark, California, Calling A Special Election and Submitting to the Qualified Electors of City of Moorpark Community Facilities District No. 2025-1(Beltramo Ranch) the Question of levying a Special Tax and Approving an Appropriations Limit” (“Resolution Calling a Special Election”) which called a special election of the qualified electors within the CFD; and WHEREAS, pursuant to the terms of the Resolution Calling a Special Election, on June 18, 2025, a special election was held within the CFD at which the qualified electors approved the levy of a special tax within the CFD and the establishment of an appropriations limit for the CFD; and WHEREAS, on June 18, 2025, the Council adopted a resolution entitled “A Resolution of the City Council of the City of Moorpark, California, Declaring the Results of a Special Election, Determining the Validity of Prior Proceedings, and Directing the Recording of a Notice of Special Tax Lien for City of Moorpark Community Facilities District No. 2025-1 (Beltramo Ranch)” (“Resolution Declaring Results of Election”) which certified the results of the June 18, 2025, special election conducted by the City Clerk, which results showed that more than two-thirds of the votes cast in the CFD were in favor of the proposition to levy the special tax and establish an appropriations limit for the CFD; and WHEREAS, City staff has evaluated the actions proposed to be taken in connection with the formation of the CFD, the establishment of an appropriations limit for the CFD, and the authorization of the Special Tax and have determined that those actions are exempt from the California Environmental Quality Act (“CEQA”) because they do not constitute a project, as defined by Section 15378 (b)(4) of the State CEQA Guidelines because the proposed action is to establish a funding mechanism for maintenance of facilities that were already reviewed for compliance with CEQA in the environmental determination documents for the Beltramo Ranch development project. The Council, in the Resolution of Formation, concurred with staff’s determination and, therefore, no further environmental review is required. NOW, THEREFORE, THE CITY COUNCIL OF THE CITY OF MOORPARK DOES ORDAIN AS FOLLOWS: SECTION 1. Recitals. The above recitals, and each of them, are true and correct and are a substantive part of this Resolution. SECTION 2. Levy of Special Tax. By the passage of this Ordinance, the Council hereby authorizes the levy of a special tax within the CFD pursuant to the Act and in 51 Ordinance No. ___ Page 3 accordance with the Rate and Method of Apportionment of Special Tax set forth in the Resolution of Formation, on file in the office of the City Clerk, which Rate and Method of Apportionment of Special Tax is by this reference incorporated herein. The special tax is hereby levied commencing in fiscal year 2025/26 and in each fiscal year thereafter until the last fiscal year in which such special tax is authorized to be levied pursuant to the Rate and Method of Apportionment of Special Tax. SECTION 3. Determination of Special Tax Rates. The Council is authorized, by resolution adopted as provided in Section 53340 of the Act, each fiscal year to determine the specific special tax rates and amounts to be levied for the next ensuing fiscal year for each parcel of real property within the CFD, in the manner and as provided in the Resolution of Formation, provided that the special tax rates to be levied shall not exceed the maximum rates set forth in the Rate and Method of Apportionment of Special Tax, but the special tax may be levied at a lower rate. SECTION 4. Exemptions. Exemptions from the levy of the special taxes shall be as provided in the Resolution of Formation and the applicable provisions of the Act. SECTION 5. Use of Special Tax Revenues. All of the collections of the special tax shall be used as provided in the Act and in the Resolution of Formation. SECTION 6. Collection of Special Tax. The special tax shall be collected in the same manner as ordinary ad valorem taxes are collected and shall have the same lien priority and be subject to the same penalties and the same procedure and sale in cases of delinquency as provided for ad valorem taxes; provided, however, that the Council may provide for other appropriate methods of collection by resolution(s) of the Council. The City Manager of the City of Moorpark is hereby authorized and directed to provide all necessary information to the auditor/tax collector of the County of Ventura in order to effect proper billing and collection of the special tax, so that the special tax shall be included on the secured property tax roll of the County of Ventura for fiscal year 2025/26 and for each fiscal year thereafter as authorized. SECTION 7. Authorization. The specific authorization for adoption of this Ordinance is the provisions of Section 53340 of the Act. SECTION 8. Severability. If for any reason any portion of this Ordinance is found to be invalid, or if the special tax is found inapplicable to any particular parcel within the CFD, by a Court of competent jurisdiction, the balance of this Ordinance and the application of the special tax to the remaining parcels within the CFD shall not be affected. SECTION 9. Publication. The Mayor shall sign this Ordinance, and the City Clerk shall certify the passage and adoption of this Ordinance; shall enter the same in the book of original Ordinances of said City; shall make a written record of the passage and adoption thereof in the minutes of the proceedings of the City Council at which the same is passed and adopted; and shall publish notice of adoption in the manner required by law. 52 Ordinance No. ___ Page 4 SECTION 10. Effective Date. This Ordinance shall take effect at 12:01 a.m. on the thirty-first (31st) day after the date of its final adoption. PASSED AND ADOPTED this ____ day of _______, 2025. ________________________________ Chris R. Enegren, Mayor ATTEST: ________________________________ Ky Spangler, City Clerk 53