HomeMy WebLinkAboutAgenda Report - April 15, 2015 I-01AGENDA ITEM
&Q% CITY OF LODI
%W COUNCIL COMMUNICATION
TM
AGENDA TITLE: Provide Direction to Staff on Request from Reynolds Ranch, Westside and
Southwest Gateway Annexation Projects to Reduce Community Facilities District
(CFD) Fees and Reduce Annual CFD Indexing
MEETING DATE: April 15, 2015
PREPARED BY: City Manager
RECOMMENDED ACTION: Provide direction to staff on request from Reynolds Ranch,
Westside and Southwest Gateway annexation projects to reduce
Community Facilities District (CFD) fees and reduce annual CFD
indexing.
BACKGROUND INFORMATION: The City of Lodi created a Community Facilities District ("CFD") for
Service in 2007 as a condition of its most recent annexations of
Reynolds Ranch, and the Westside and Southwest Gateway
Annexations. CFD's for Service are relatively new in use in municipal finance. However, unlike CFD's
for infrastructure (commonly known as Mello -Roos Districts) CFD's for Service fund things such as
landscaping and lighting, police and fire services, parks service and other items traditionally funded by
the General Fund. At the time, the fee was set at $600 per year for single family homes and $175 for
multi -family units (See attached letters). The fee is subject to annual indexing of the greater of the
Consumer Price Index or 5 percent. The index is applied July 1 of each year. As such, the fee is
currently set at $804.00 per year and will be $844 per year by the time the first house is occupied. Actual
total inflation from 2007 to date totals 13 percent according to the Bureau of Labor Statistics. However,
the minimum inflation factor set by the approved formula has been 40 percent. Although a 5 percent
minimum may have been reasonable upon the adoption of the CFD, it is generally understood that the
economy did not perform as expected in 2008. It is also worth noting that average property taxes in Lodi
are approximately $400 per year*, less than half of what these new homes will pay in CFD fees alone. It
should be noted that Rose Gate homes are expected to be priced around $400,000 resulting in about
$650 in municipally -directed property taxes. In light of the significant difference between inflation and
the minimum escalator, staff believes it is appropriate for the City to consider the request.
However, any recognition of the economic disadvantages faced by these projects would be incomplete
without addressing the City's current Impact Fee program discounts. As Council is aware, the
developers of these projects filed vesting tentative maps that, if extended, could allow many of the
currently vested units to develop at $5,940 per unit instead of the program calculated $23,195. Van
Ruiten Ranch has 200 vested single-family units plus 88 unvested High Density units; Reynolds Ranch
has 227 vested single family units plus 330 unvested High Density Units and Rose Gate has 232 vested
single-family units.
* A house valued at $250, 000 would pay 1 percent of that amount in total property taxes ($2,500) and 16
percent of that amount is then paid to Lodi ($400).
APPROVED:
e 'hen Schwab er, City Manager
As Council recalls, the discount program was initiated to spur development for a three-year period.
However, the vesting map process could substantially increase that time frame. As such, staff considers
it fair to allow units to develop at the discount for limited period at the start at discounted rates to
recognize the original intent of the program. Staff requests authority to negotiate with the requestors a
reduction in CFD fees to $500 per single-family unit and $175 per multi -family unit and reduce the index
to the greater of CPI or percent. Such a change would reflect actual economic performance and also
manage to exchange CFD fees for a waiver of any rights the developers may have to the 60 -percent
discount for units that do not pull a building permit (and complete construction within six months) within a
brief negotiated time frame. Staff will return to Council for approval of any resulting agreement and for
adoption of revisions to the CFD program if the requested authority is granted.
FISCAL IMPACT: Undetermined at this time.
FUNDING AVAILABLE: Not applicable.
Step n- chwabauer, C ty Manager
Attachment
March 6, 2015
Mayor & City Council
City of Lodi
c/o Mr. Steve Sehwabauer, City Manager
221 W. Pine Street
Lodi, CA 95240
RE: Request to Revise City of Lodi Community Facilities District 2007-1
Dear Steve,
The undersigned owners of Vesting Tentative Subdivision maps, which were approved along
with their required Growth Management allocations in 2013, (Rose Gate), and 2014, (Van Ruiten
and Reynolds Ranch Residential), request that the City of Lodi revise the Lodi Community
Facilities District 2007-1, (the "CFD", or "District"). We believe the requirement for a
minimum annual assessment increase of 5% established at formation of the CFD has already
raised the assessments to an unreasonable level and will result in an unsustainable District.
The CFD has essentially been dormant since formation in 2007. The lack of development and
construction has resulted in no assessments being made and, likewise, no maintenance cost to the
District. However, due to the minimum annual rate increase of 5%, the assessments have risen
from approximately $500 to almost $900 per home. The minimum annual increase has outpaced
the local Consumer Price Index (CPI) by nearly 5 times. At this level of assessment, it will have
a negative effect on new home buyers and within 3 years the adjustment will be well over
$1,000. In our opinion, future homeowners will not tolerate such an onerous amount.
It should be noted that most homeowners in the City of Lodi are not part of any maintenance
district and pay no similar fees or assessments. In the more recently developed neighborhoods,
lighting maintenance districts (LLD's) were formed. The annual assessment fees for the LLD's
have actually dropped in recent years and now average approximately $60 per house.
Finally, we've attached a schedule showing the City's property tax assessments by Tax Rate
Area. You'll see that the 'first two Tax Rate Areas comprise 96% of the City's parcels. The
average assessed value and the average property tax for those parcels is $230,050 and $2,531
respectively. The City of Lodi receives approximately 16.47% of the property tax from these
parcels or about $416 per year. We expect that the property tax rate base from the new
neighborhoods in the CFD will be significantly higher. The homes will be larger on average and
sold at current values.
We request specifically 2 revisions, 1) reset the base assessment to $500, and 2) revise the annual
adjustment to 2% or the local CPI whichever is less. Attached is additional data that we believe
supports the need to reset and first year assessment and the annual adjustment criteria.
We look forward to discussing this matter further with you and the City Council as soon as
possible.
Best Regards,
for Rose Gate for Van Ruiten for Reynolds Ranch
Residential
Frontiers
Secured Property Tax Analysis -City of Lodi
For the 2014 / 2015 Tax Year
Secured
Factor For
Secured
Prop. Taxes
Net
Average Net
Secured
Secured
Prop. Taxes
Prop. Taxes
Paid Back
Tax
Assessed
Assessed
Property
Secured
Property
Paid Back
Paid Back
to the City
Rate Area
Parcel
Value
Value
Tax
Property
Taxes Per
to the City
to the
of Lodi per
(TRA)
Count
Secured
Per Parcel
Rate
Taxes
Parcel
of Lodi
City of Lodi
Parcel
001-001
10,971
2,717,966,415
247,740.99
1%
27,179,664
2,477
0.162707
4,422,322
403
001-003
7,307
1,907,285,143
261,021.64
1%
19,072,851
2,610
0.166718
3,179,788
435
001-005
107
37,043,806
346,203.79
1%
370,438
3,462
0.161785
59,931
560
001-013
97
42,509,017
438,237.29
1%
425,090
4,382
0.163362
69,444
716
001-021
448
129,152,342
288,286.48
1%
1,291,523
2,883
0.190515
246,055
549
001-023
16
2,830,306
176,894.13
1%
28,303
1,769
0.180037
5,096
318
001-068
1
78,168
78,168.00
1%
782
782
0.182371
143
143
Total
18,947
4,836,865,197
7,982,777
48,368,652
March 9, 2015
Mayor & City Council
City of Lodi
c/o Mr. Steve Schwabauer, City Manager
221 W. Pine Street
Lodi, CA 95240
RE: Request to Revise City of Lodi Community Facilities District 2007-1
Dear Steve,
The undersigned owners of Vesting Tentative Subdivision maps, which were approved along
with their required Growth Management allocations in 2013, (Rose Gate), and 2014, (Van Ruiten
and Reynolds Ranch Residential), request that the City of Lodi revise the Lodi Community
Facilities District 2007-1, (the "CFD", or "District"). We believe the requirement for a
minimum annual assessment increase of 5% established at formation of the CFD has already
raised the assessments to an unreasonable level and will result in an unsustainable District.
The CFD has essentially been dormant since formation in 2007. The lack of development and
construction has resulted in no assessments being made and, likewise, no maintenance cost to the
District. However, due to the minimum annual rate increase of 5%, the assessments have risen
from approximately $500 to almost $900 per home. The minimum annual increase has outpaced
the local Consumer Price Index (CPI) by nearly 5 times. At this level of assessment, it will have
a negative effect on new home buyers and within 3 years the adjustment will be well over
$1,000. In our opinion, future homeowners will not tolerate such an onerous amount.
It should be noted that most homeowners in the City of Lodi are not part of any maintenance
district and pay no similar fees or assessments. In the more recently developed neighborhoods,
lighting maintenance districts (LLD's) were formed. The annual assessment fees for the LLD's
have actually dropped in recent years and now average approximately $60 per house.
Finally, we've attached a schedule showing the City's property tax assessments by Tax Rate
Area. You'll see that the first two Tax Rate Areas comprise 96% of the City's parcels. The
average assessed value and the average property tax for those parcels is $230,050 and $2,531
respectively. The City of Lodi receives approximately 16.47% of the property tax from these
parcels or about $416 per year. We expect that the property tax rate base from the new
neighborhoods in the CFD will be significantly higher. The homes will be larger on average and
sold at current values.
We request specifically 2 revisions, 1) reset the base assessment to $400, and 2) revise the annual
adjustment to 2% or the local CPI whichever is less. Attached is additional data that we believe
supports the need to reset and first year assessment and the annual adjustment criteria.
We look forward to discussing this matter f u-ther with you and the City Council as soon as
possible.
Best Regards,
for Rose Gate for Van Ruiten for Reynolds Ranch
Residential
Frontiers
Secured Property Tax Analysis -City of Lodi
For the 2014 / 2015 Tax Year
Secured
Factor For
Secured
Prop. Taxes
Net
Average Net
Secured
Secured
Prop. Taxes
Prop. Taxes
Paid Back
Tax
Assessed
Assessed
Property
Secured
Property
Paid Back
Paid Back
to the City
Rate Area
Parcel
Value
Value
Tax
Property
Taxes Per
to the City
to the
of Lodi per
(TRA)
Count
Secured
Per Parcel
Rate
Taxes
Parcel
of Lodi
City of Lodi
Parcel
001-001
10,971
2,717,966,415
247,740.99
1%
27,179,664
2,477
0.162707
4,422,322
403
001-003
7,307
1,907,285,143
261,021.64
1%
19,072,851
2,610
0.166718
3,179,788
435
001-005
107
37,043,806
346,203.79
1%
370,438
3,462
0.161785
59,931
560
001-013
97
42,509,017
438,237.29
1%
425,090
4,382
0.163362
69,444
716
001-021
448
129,152,342
288,286.48
1%
1,291,523
2,883
0.190515
246,055
549
001-023
16
2,830,306
176,894.13
1%
28,303
1,769
0.180037
5,096
318
001-068
1
78,168
78,168.00
1%
782
782
0.182371
143
143
Total
18,947
4,836,865,197
7,982,777
48,368,652
March 9, 2015
Mayor & City Council
City of Lodi
c/o Mr. Steve Schwabauer, City Manager
221 W. Pine Street
Lodi, CA 95240
RE: Request to Revise City of Lodi Community Facilities District 2007-1
Dear Steve,
The undersigned owners of Vesting Tentative Subdivision maps, which were approved along
with their required Growth Management allocations in 2013, (Rose Gate), and 2014, (Van Ruiten
and Reynolds Ranch Residential), request that the City of Lodi revise the Lodi Community
1�acilities District 2007-1, (the "CFD", or "District"). We believe the requirement for a
minimum annual assessment increase of 5% established at formation of the CFD has already
raised the assessments to an unreasonable level and will result in an unsustainable District.
The CFD has essentially been dormant since formation in 2007. The lack of development and
construction has resulted in no assessments being made and, likewise, no maintenance cost to the
District. However, due to the minimum annual rate increase of 5%, the assessments have risen
from approximately $500 to almost $900 per home. The minimum annual increase has outpaced
the local Consumer Price Index (CPI) by nearly 5 times. At this level of assessment, it will have
a negative effect on new home buyers and within 3 years the adjustment will be well over
$1,000. In our opinion, future homeowners will not tolerate such an onerous amount.
It should be noted that most homeowners in the City of Lodi are not part of any maintenance
district and pay no similar fees or assessments. In the more recently developed neighborhoods,
lighting maintenance districts (LLD's) were formed. The annual assessment fees for the LLD's
have actually dropped in recent years and now average approximately $60 per house.
finally, we've attached a schedule showing the City's property tax assessments by Tax Rate
Area. You'll see that the first two Tax Rate Areas comprise 96% of the City's parcels. The
average assessed value and the average property tax for those parcels is $230,050 and $2,531
respectively. The City of Lodi receives approximately 16.47% of the property tax from these
parcels or about $416 per year. We expect that the property tax rate base from the new
neighborhoods in the CFD will be significantly higher. The homes will be larger on average and
sold at current values.
We request specifically 2 revisions, 1) reset the base assessment to $400, and 2) revise the annual
adjustment to 2% or the local CPT whichever is less. Attached is additional data that we believe
supports the need to reset and first year assessment and the annual adjustment criteria.
We took forward to discussing this matter further with you and the City Council as soon as
possible.
Best Regards,
for Rose Gate for Van Ruiten for Reynolds Ranch
_0, /2),&,�� Residential
Trustee, General Partner,
Van Ruiten Ranch, LTD
Frontiers
Secured Property Tax Analysis -City of Lodi
For the 2014 / 2015 Tax Year
Secured
Factor For
Secured
Prop. Taxes
Net
Average Net
Secured
Secured
Prop. Taxes
Prop. Taxes
Paid Back
Tax
Assessed
Assessed
Property
Secured
Property
Paid Back
Paid Back
to the City
Rate Area
Parcel
Value
Value
Tax
Property
Taxes Per
to the City
to the
of Lodi per
(TRA)
Count
Secured
Per Parcel
Rate
Taxes
Parcel
of Lodi
City of Lodi
Parcel
001-001
10,971
2,717,966,415
247,740.99
1%
27,179,664
2,477
0.162707
4,422,322
403
001-003
7,307
1,907,285,143
261,021.64
1%
19,072,851
2,610
0.166718
3,179,788
435
001-005
107
37,043,806
346,203.79
1%
370,438
3,462
0.161785
59,931
560
001-013
97
42,509,017
438,237.29
1%
425,090
4,382
0.163362
69,444
716
001-021
448
129,152,342
288,286.48
1%
1,291,523
2,883
0.190515
246,055
549
001-023
16
2,830,306
176,894.13
1%
28,303
1,769
0.180037
5,096
318
001-068
1
78,168
78,168.00
1%
782
782
0.182371
143
143
Total
18,947
4,836,865,197
7,982,777
48,368,652
AGENDA ITEM TOM l
CITY OF LODI
,. COUNCIL COMMUNICATION
TM
AGENDA TITLE: Provide Direction to Staff on Request from Reynolds Ranch, Westside and
Southwest Gateway Annexation Projects to Reduce Community Facilities District
(CFD) Fees and Reduce Annual CFD Indexing
MEETING DATE: April 15, 2015
PREPARED BY: City Manager
RECOMMENDED ACTION: Provide direction to staff on request from Reynolds Ranch,
Westside and Southwest Gateway annexation projects to reduce
Community Facilities District (CFD) fees and reduce annual CFD
indexing.
BACKGROUND INFORMATION: The City of Lodi created a Community Facilities District ("CFD") for
Service in 2007 as a condition of its most recent annexations of
Reynolds Ranch, and the Westside and Southwest Gateway
Annexations. CFD's for Service are relatively new in use in municipal finance. However, unlike CFD's
for infrastructure (commonly known as Mello -Roos Districts) CFD's for Service fund things such as
landscaping and lighting, police and fire services, parks service and other items traditionally funded by
the General Fund. At the time, the fee was set at $600 per year for single family homes and $175 for
multi -family units (See attached letters). The fee is subject to annual indexing of the greater of the
Consumer Price Index or 5 percent. The index is applied July 1 of each year. As such, the fee is
currently set at $804.00 per year and will be $844 per year by the time the first house is occupied. Actual
total inflation from 2007 to date totals 13 percent according to the Bureau of Labor Statistics. However,
the minimum inflation factor set by the approved formula has been 40 percent. Although a 5 percent
minimum may have been reasonable upon the adoption of the CFD, it is generally understood that the
economy did not perform as expected in 2008. It is also worth noting that average property taxes in Lodi
are approximately $400 per year*, less than half of what these new homes will pay in CFD fees alone. It
should be noted that Rose Gate homes are expected to be priced around $400,000 resulting in about
$650 in municipally -directed property taxes. In light of the significant difference between inflation and
the minimum escalator, staff believes it is appropriate for the City to consider the request.
However, any recognition of the economic disadvantages faced by these projects would be incomplete
without addressing the City's current Impact Fee program discounts. As Council is aware, the
developers of these projects filed vesting tentative maps that, if extended, could allow many of the
currently vested units to develop at $5,940 per unit instead of the program calculated $23,195. Van
Ruiten Ranch has 200 vested single-family units plus 88 unvested High Density units; Reynolds Ranch
has 227 vested single family units plus 330 unvested High Density Units and Rose Gate has 232 vested
single-family units.
* A house valued at $250, 000 would pay 1 percent of that amount in total property taxes ($2,500) and 16
percent of that amount is then paid to Lodi ($400).
APPROTr ED:
tephen Schwabauer,Manager
r
As Council recalls, the discount program was initiated to spur development for a three-year period.
However, the vesting map process could substantially increase that time frame. As such, staff considers
it fair to allow units to develop at the discount for limited period at the start at discounted rates to
recognize the original intent of the program. Staff requests authority to negotiate with the requestors a
reduction in CFD fees to $500 per single-family unit and $175 per multi -family unit and reduce the index
to the greater of CPI or 2 percent. Such a change would reflect actual economic performance and also
manage to exchange CFD fees for a waiver of any rights the developers may have to the 60 -percent
discount for units that do not pull a building permit (and complete construction within six months) within a
brief negotiated time frame. Staff will return to Council for approval of any resulting agreement and for
adoption of revisions to the CFD program if the requested authority is granted.
FISCAL IMPACT: Undetermined at this time.
FUNDING AVAILABLE: Not applicable.
Stephen Schwabauer, City Midnager
Attachment