HomeMy WebLinkAboutRESOLUTION 2025-107 N.C.S. 07/21/2025
Resolution No. 2025-107 N.C.S. Page 1
Resolution No. 2025-107 N.C.S.
of the City of Petaluma, California
RESOLUTION ADOPTING THE LEVYING OF THE ANNUAL SPECIAL TAX FOR THE
RIVERFRONT COMMUNITY FACILITIES DISTRICT, FISCAL YEAR 2025/26
WHEREAS, the City Council of the City of Petaluma, California (the “City Council”), has initiated
proceedings, held a public hearing, conducted an election and received a favorable vote from the qualified electors
authorizing the levy of a special tax in a community facilities district, all as authorized pursuant to the terms and
provisions of the “Mello-Roos Community Facilities Act of 1982,” being Chapter 2.5, Part 1. Division 2, Title 5
of the Government Code of the State of California (the “Act”). Said special tax district is known and designated
as the Community Facilities District No. 2016-01 (Petaluma Riverfront) (the “CFD”); and
WHEREAS, Section 53340 of the Act provides that the City Council may provide, by resolution, for the levy
of the special tax in the current tax year or in future tax years at the same rate or at a lower rate than the rate
approved by the Ordinance if such resolution is adopted and a certified list of all parcels subject to the special tax,
including the amount of the tax to be levied on each parcel for the applicable tax year (the “Certified List”), is
filed by the City Clerk or the City Clerk’s designee, with the Auditor-Controller of the County of Sonoma, on or
before the 10th day of August of that tax year; and
WHEREAS, on August 05, 2024, the City Council unanimously (7-0) approved Resolution 2024-091
Adopting the Levying of the Annual Special Tax for the Riverfront Community Facilities District, Fiscal Year
2024/25, Authorizing the Levy of a Special Tax Within that District” (the “Ordinance”), which authorizes the
levy of the special tax within the District at the maximum rate and in accordance with the rate and method of
apportionment of special tax (the “Rate and Method of apportionment”) set forth in Exhibit A of the Ordinance,
which is on file in the office of the City Clerk.
NOW, THEREFORE, BE IT RESOLVED, by the City Council of the City of Petaluma as follows:
1. Finds the above recitals are hereby declared to be true and correct and are incorporated into this resolution
as findings of the City Council.
2. The specific special tax to be collected for the CFD, for Fiscal Year 2025/26 is hereby determined and
established as shown on the attached special tax rolls for the CFD, attached hereto and incorporated as part of
this Resolution as “Exhibit A”.
3. The special taxes, as set forth on said exhibit, does not exceed the amount as previously authorized by
Ordinance of this City Council and is not in excess of that as previously approved by the individual electors
of the CFD, and is in compliance with the provisions of Proposition 218, Section XIII C o f the California
Constitution.
4. The proceeds of the special tax shall be used to pay, in whole or in part, the costs of the following, and shall
not be used for any other purpose:
• Landscape Corridors
• Parks
• Recreational Facilities
• Trails
Docusign Envelope ID: AF8F24BC-2269-4808-AD97-93DD7DD4F77D
Resolution No. 2025-107 N.C.S. Page 2
• Signage
• Street and Street Lighting Facilities
• Flood and Storm Protection Facilities
• Storm Water Treatment Facilities
• Wetlands
• Open Space
• Security Patrols
5. The special taxes shall be collected in the same manner as ordinary ad valorem property taxes are collected
and shall be subject to the same penalties and same procedure and sale in cases of delinquent ad valorem
taxes, and the Tax Collector is hereby authorized to deduct reasonable administrative costs incurred in
collecting said special tax.
6. All monies collected shall be paid into a fund for the CFD, including any reserve amounts.
7. The County Auditor-Controller is hereby directed to enter in the next County assessment roll on which
property taxes will become due, opposite each lot or parcel of land affected in a space marked “public service”
or “special tax”, or by any other suitable designation, the installment of the special tax and the exact amount
of the special tax as submitted.
8. The County Auditor-Controller shall then, at the close of the tax collection period, provide a detailed report
showing the parcels and corresponding special tax amounts.
9. Finds that compliance with the California Environmental Quality Act (CEQA), including the annual
assessment, was completed when the CFD was formed in February 2017 and the statute of limitations to
challenge the City’s CEQA determination has lapsed. Additionally, the annual assessment of the CFD is not
a “project” within the definition of CEQA Guidelines Section 15378 as this is a government fiscal activity.
Moreover, the assessment will be used to repair and maintain existing improvements, which are statut orily
exempt pursuant to CEQA Guidelines Section 15301.
Under the power and authority conferred upon this Council by the Charter of said City.
REFERENCE: I hereby certify the foregoing Resolution was introduced and adopted by the
Council of the City of Petaluma at a Regular meeting on the 21st day of July 2025,
by the following vote:
Approved as to
form:
__________________________
City Attorney
AYES: McDonnell, Barnacle, Cader Thompson, DeCarli, Nau, Quint, Shribbs
NOES: None
ABSENT: None
ABSTAIN: None
ATTEST: ______________________________________________
City Clerk
______________________________________________
Mayor
Docusign Envelope ID: AF8F24BC-2269-4808-AD97-93DD7DD4F77D
Page 1
EXHIBIT A- Fiscal Year 2025-2026 Special Tax Roll
APN Phase Lot EDU
FY
2025/26
Maximum
Special
Tax Rate
FY
2025/26
Maximum
Special
Tax
Special Tax
Requirement
Percentage
FY 2025/26
Special Tax
136-690-004 Riverfront 1 4 75.35 $939.08 $70,759.68 85.00% $60,145.72
136-700-001 NB Phase 1 1 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-002 NB Phase 1 2 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-003 NB Phase 1 3 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-004 NB Phase 1 4 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-005 NB Phase 1 5 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-006 NB Phase 1 6 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-007 NB Phase 1 7 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-008 NB Phase 1 8 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-009 NB Phase 1 9 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-010 NB Phase 1 10 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-011 NB Phase 1 11 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-012 NB Phase 1 12 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-013 NB Phase 1 13 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-014 NB Phase 1 14 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-015 NB Phase 1 15 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-016 NB Phase 1 16 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-017 NB Phase 1 17 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-018 NB Phase 1 18 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-019 NB Phase 1 19 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-022 NB Phase 2 1 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-023 NB Phase 2 2 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-024 NB Phase 2 3 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-025 NB Phase 2 4 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-026 NB Phase 2 5 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-027 NB Phase 2 6 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-028 NB Phase 2 7 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-029 NB Phase 2 8 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-030 NB Phase 2 9 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-031 NB Phase 2 10 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-032 NB Phase 2 11 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-033 NB Phase 2 12 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-034 NB Phase 2 13 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-035 NB Phase 2 14 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-036 NB Phase 2 15 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-037 NB Phase 2 16 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-038 NB Phase 2 17 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
Docusign Envelope ID: AF8F24BC-2269-4808-AD97-93DD7DD4F77D
Page 2
136-700-039 NB Phase 2 18 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-040 NB Phase 2 19 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-041 NB Phase 2 20 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-042 NB Phase 2 21 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-043 NB Phase 2 22 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-044 NB Phase 2 23 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-045 NB Phase 2 24 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-046 NB Phase 2 25 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-047 NB Phase 2 26 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-048 NB Phase 2 27 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-049 NB Phase 2 28 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-050 NB Phase 2 29 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-051 NB Phase 2 30 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-052 NB Phase 2 31 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-053 NB Phase 2 32 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-054 NB Phase 2 33 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-055 NB Phase 2 34 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-056 NB Phase 2 35 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-057 NB Phase 2 36 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-058 NB Phase 2 37 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-059 NB Phase 2 38 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-060 NB Phase 2 39 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-061 NB Phase 2 40 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-062 NB Phase 2 41 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-063 NB Phase 2 42 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-064 NB Phase 2 43 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-065 NB Phase 2 44 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-066 NB Phase 2 45 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-067 NB Phase 2 46 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-068 NB Phase 2 47 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-069 NB Phase 2 48 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-070 NB Phase 2 49 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-071 NB Phase 2 50 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-072 NB Phase 2 51 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-073 NB Phase 2 52 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-074 NB Phase 2 53 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-075 NB Phase 2 54 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-076 NB Phase 2 55 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-077 NB Phase 2 56 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-078 NB Phase 2 57 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-079 NB Phase 2 58 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-080 NB Phase 2 59 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
Docusign Envelope ID: AF8F24BC-2269-4808-AD97-93DD7DD4F77D
Page 3
136-700-081 NB Phase 2 60 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-082 NB Phase 2 61 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-083 NB Phase 2 62 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-084 NB Phase 2 63 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-085 NB Phase 2 64 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-086 NB Phase 2 65 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-087 NB Phase 2 66 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-088 NB Phase 2 67 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-089 NB Phase 2 68 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-090 NB Phase 2 69 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-091 NB Phase 2 70 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-092 NB Phase 2 71 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-700-093 NB Phase 2 72 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-001 NB Phase 1 1 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-002 NB Phase 1 2 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-003 NB Phase 3 3 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-004 NB Phase 3 4 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-005 NB Phase 3 5 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-006 NB Phase 3 6 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-007 NB Phase 3 7 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-008 NB Phase 3 8 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-009 NB Phase 3 9 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-010 NB Phase 3 10 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-011 NB Phase 3 11 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-012 NB Phase 3 12 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-013 NB Phase 3 13 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-014 NB Phase 3 14 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-015 NB Phase 3 15 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-016 NB Phase 3 16 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-017 NB Phase 3 17 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-018 NB Phase 3 18 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-019 NB Phase 3 19 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-020 NB Phase 3 20 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-021 NB Phase 3 21 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-022 NB Phase 3 22 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-023 NB Phase 3 23 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-024 NB Phase 3 24 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-025 NB Phase 3 25 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-026 NB Phase 3 26 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-027 NB Phase 3 27 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-028 NB Phase 3 28 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-029 NB Phase 3 29 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
Docusign Envelope ID: AF8F24BC-2269-4808-AD97-93DD7DD4F77D
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136-710-030 NB Phase 3 30 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-031 NB Phase 3 31 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-032 NB Phase 3 32 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-033 NB Phase 3 33 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-034 NB Phase 3 34 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-035 NB Phase 3 35 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-036 NB Phase 3 36 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-037 NB Phase 3 37 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-038 NB Phase 3 38 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-039 NB Phase 3 39 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-040 NB Phase 3 40 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-041 NB Phase 3 41 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-042 NB Phase 3 42 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
136-710-043 NB Phase 3 43 1.00 $1,197.61 $1,197.61 85.00% $1,017.96
Residential $136,406.64
Commercial $60,145.72
$196,552.36
Docusign Envelope ID: AF8F24BC-2269-4808-AD97-93DD7DD4F77D