CITY COUNCIL AGENDA ITEM
Meeting Date: July 24, 2007
Subject/Title: Waive second reading and adopt Ordinance No. 844, levying a
special tax relating to the City of Brentwood Community Facilities District
Prepared by: Debra Galey, Management Analyst
Submitted by: Bailey Grewal, Director of Public Works/City Engineer
Waive second reading and adopt Ordinance No. 844, levying a special tax for
Fiscal Year 2007-08 and following fiscal years solely within and relating to
the City of Brentwood Community Facilities District No. 5 (“CFD No. 5”).
On March 12, 2002, by Resolution No. 2489, City Council adopted Local Goals,
Policies and Appraisal Standards Concerning the Use of the Community
Facilities Act of 1982.
On May 14, 2002, by Resolution Nos. 2544, 2545 and 2546, City Council
established the formation of CFD No. 2.
On June 24, 2003, by Resolution Nos. 2907, 2908 and 2909, City Council
established the formation of CFD No. 3.
On November 12, 2004, by Resolution Nos. 2004-263, 2004-264 and 2004-265,
City Council established the formation of CFD No. 4.
On April 24, 2007, by Resolution Nos. 2007-76 and 2007-77, City Council
initiated the formation of CFD No. 5.
On June 26, 2007, by Resolution Nos. 2007-152, 2007-153 and 2007-154, City
Council established the City of Brentwood CFD No. 5, provided for the levy
of a special tax, determined the necessity for bonded indebtedness and
determined the results of the special election. In addition, City Council
introduced Ordinance No. 844, levying a Special Tax for Fiscal Year 2007-08
and following fiscal years solely within and relating to CFD No. 5.
Previously, CFD Nos. 2, 3, and 4 were established to levy an annual special
tax on all new development within the City to finance the additional
facilities and increased services that are necessary as a result of
development and increased growth. CFDs provide funding for an increased
number of Emergency Services personnel, acquisition and maintenance of
public facilities such as libraries, roadways, utility undergrounding and
joint use school sites, and the maintenance and operation of flood, storm
drainage and open space facilities and services located within the City of
Brentwood. The City currently requires all parcels, as a condition of
development, to participate within the most current CFD and subsequently
contribute to the annual special tax.
CFD No. 5 will require all new development to finance facilities and
services included as a part of previous CFDs and at a rate equivalent to
previous CFDs, but is also written to include funding for Downtown Civic
Core projects as identified in previous Community and Council workshops.
CFD No. 5 will provide a steady increase in revenue to a projected
$7,500,000 in FY 2024/25. The proposed increase in revenue is due to
anticipated new development within the City. After the initial formation of
CFD No. 5, it will be required as a Condition of Approval that all new
development within the City of Brentwood, both residential and
non-residential annex into CFD No. 5, and contribute to the facilities and
services provided by the City.
Ordinance No. 844
ORDINANCE NO. 844
AN ORDINANCE OF THE CITY COUNCIL OF THE CITY OF BRENTWOOD LEVYING A SPECIAL
TAX FOR THE FISCAL YEAR 2007-08 AND FOLLOWING FISCAL YEARS SOLELY WITHIN AND
RELATING TO THE CITY OF BRENTWOOD COMMUNITY FACILITIES DISTRICT NO. 5
BE IT ORDAINED BY THE COUNCIL OF THE CITY OF BRENTWOOD:
1. Pursuant to Government Code Sections 53328 and 53340, and in accordance
with the Rate and Method of Apportionment of Special Tax as shown in Exhibit
D to the Resolution Establishing the City of Brentwood Community Facilities
District No. 5 adopted by the City Council (the “Council”) of the City of
Brentwood (the “City”) on June 26, 2007 (the “Resolution”), a special tax is
hereby levied on all taxable parcels within the City’s Community Facilities
District No. 5, for the 2007-08 fiscal year and for all subsequent fiscal
years in the amount of the maximum authorized tax. The amount of special tax
levied in each year may be adjusted annually, subject to the maximum
authorized special tax limit, by resolution of the Council.
2. The City Engineer and Director of Finance and Information Systems of the
City is authorized and directed, with the aid of the appropriate officers
and agents of the City, to determine each year, without further action of
the Council, the Special Tax Requirement (as that term is defined in Exhibit
D of the Resolution), to prepare the annual special tax roll in the amount
of the Special Tax Requirement in accordance with said Exhibit D and,
without further action of the Council, to provide all necessary and
appropriate information to the Contra Costa County Auditor in proper form,
and in proper time, necessary to effect the correct and timely billing and
collection of the special tax on the secured property tax roll of the
County; provided, that as provided in the Resolution and Section 53340 of
the California Government Code, the Council has reserved the right to
utilize any method of collecting the special tax which it shall, from time
to time, determine to be in the best interests of the City, including but
not limited to, direct billing by the City to the property owners and
3. The appropriate officers and agents of the City are authorized to make
adjustments to the special tax roll prior to the final posting of the
special taxes to the County tax roll each fiscal year, as may be necessary
to achieve a correct match of the special tax levy with the assessor's
parcel numbers finally utilized by the County in sending out property tax
4. The City agrees that, in the event the special tax is collected on the
secured tax roll of the County, the County may deduct its reasonable and
agreed charges for collecting the special tax from the amounts collected,
prior to remitting the special tax collections to the City.
5. Taxpayers who have requested changes or corrections of the special tax
and who are not satisfied with the decision of the Director of Finance and
Information Systems (whether the Director of Finance and Information Systems
simply disagrees with the taxpayer or feels the Director of Finance and
Information Systems is not authorized to consider the change requested) may
appeal to the Council. The appeal must be in writing and fully explain the
grounds of appeal, and must be based solely on the correction of mistakes in
the levy based upon the status of the property, and no other appeals will be
allowed. The Director of Finance and Information Systems shall schedule the
appeal for consideration within a reasonable time at a Council meeting.
6. If for any cause any portion of this ordinance is found to be invalid, or
if the special tax is found inapplicable to any particular parcel by a court
of competent jurisdiction, the balance of this ordinance, and the
application of the special tax to the remaining parcels, shall not be
7. This ordinance shall take effect and be in force immediately as a tax
measure; and before the expiration of fifteen (15) days after its passage
the same shall be published, with the names of the members voting for and
against the same, at least once in a newspaper of general circulation
published and circulated in Community Facilities District No. 5.
I HEREBY CERTIFY that the foregoing ordinance was first read at a regular
meeting of the Council of the City of Brentwood on the 26th day of June
2007, and was passed and adopted at a regular meeting of the Council on the
____ day of ____________, 2007.