C HAYWARD COMMUNITY FACILITIES DISTRICT …...555 University Ave, Suite 280 Sacramento, CA 95825 Phone: (916) 561-0890 Fax: (916) 561-0891 CITY OF HAYWARD COMMUNITY FACILITIES DISTRICT

555)University)Ave,)Suite)280)•)Sacramento,)CA)95825Phone:)l916p)561-0890)•)Fax:)l916p)561-0891

www.goodwinconsultinggroup.net

CITY OF HAYWARD

COMMUNITY FACILITIES DISTRICT NO. 2

(CANNERY PLACE PUBLIC SERVICES)

CFD TAX ADMINISTRATION REPORT FOR

FISCAL YEAR 2016-17

December 16, 2016

Community Facilities District No. 2

CFD Tax Administration Report

TABLE OF CONTENTS

Section Page

Executive Summary ............................................................................................................. i

I. Introduction ..........................................................................................................................1

II. Purpose of Report ................................................................................................................2

III. Special Tax Requirement .....................................................................................................3

IV. Special Tax Levy .................................................................................................................4

V. Development Update ...........................................................................................................7

VI. Delinquencies .......................................................................................................................8

VII. Senate Bill 165 Reporting Requirements .............................................................................9

VIII. Assembly Bill 1666 Requirements ....................................................................................10

Appendix A – Summary of Fiscal Year 2016-17 Special Tax Levy

Appendix B – Fiscal Year 2016-17 Special Tax Levy for Individual Assessor’s Parcels

Appendix C – Rate and Method of Apportionment of Special Tax

Appendix D – Boundary Map of Community Facilities District No. 2

Appendix E – Assessor’s Parcel Maps for Fiscal Year 2016-17

City of Hayward i Fiscal Year 2016-17

CFD No. 2 CFD Tax Administration Report

EXECUTIVE SUMMARY

The following summary provides a brief overview of the main points from this report

regarding the City of Hayward Community Facilities District No. 2 (Cannery Place Public

Services) (“CFD No. 2”):

Fiscal Year 2016-17 Special Tax Levy

Number of Taxed Parcels Total Special Tax Levy

650 $360,595

For further detail regarding the special tax levy, or special tax rates, please refer to Section IV of

this report.

Development Status for Fiscal Year 2016-17

Residential Property Units

Market-Rate Units 650 Units

Below Market-Rate Units 0 Units

For more information regarding the development status of CFD No. 2, please see Section V of

this report.

Delinquency Summary

Delinquent Amount for

FY 2015-16

(as of June 30, 2016)

Total Levy for

FY 2015-16

Delinquency

Rate

$4,247 $338,600 1.25%

For additional delinquency information, please see Section VI of this report.

City of Hayward 1 Fiscal Year 2016-17


I. INTRODUCTION

City of Hayward Community Facilities District No. 2

On May 26, 2009, the City of Hayward (the “City”) City Council adopted Resolution No. 09-

063, which established CFD No. 2. In a landowner election held on the same day, the then-

qualified landowner electors within CFD No. 2 authorized the levy of a Mello-Roos special tax

on taxable property within CFD No. 2. On April 21, 2015, the City Council adopted a resolution

approving the annexation of two separate development areas to the CFD: the Residual Burbank

School Site (“Annexation No. 1”) and the Libitzky Site (“Annexation No. 2”). Special tax

revenue will fund police protection services for the residents of CFD No. 2.

CFD No. 2 is located in the City’s downtown redevelopment area and is part of the Cannery

Place project area. The CFD is divided into three taxing zones: Tax Zone 1, Tax Zone 2, and

Tax Zone 3. Tax Zone 1 includes all property originally in the CFD at the time of formation.

Tax Zone 2 includes all of the property annexed in Annexation No. 1, and Tax Zone 3

encompasses the property in Annexation No. 2. In total, the Cannery Place project is proposed to

include approximately 789 residential units, a retail parcel, a new elementary school, parks, and

open space.

The Mello-Roos Community Facilities Act of 1982

The California State Legislature (the “Legislature”) approved the Mello-Roos Community

Facilities Act of 1982 that provides for the levy of a special tax within a defined geographic area

(i.e., a community facilities district), if such a levy is approved by two-thirds of the qualified

electors in the area. Community facilities districts can generate funding for a broad range of

facilities and eligible services. These services include police protection services, fire protection

and suppression services, library services, recreation program services, flood and storm drain

protection services, and maintenance of roads, parks, parkways and open space. Special taxes

can be allocated to property in any reasonable manner other than on an ad valorem basis.



II. PURPOSE OF REPORT

This CFD Tax Administration Report (the “Report”) presents findings from research and

financial analysis performed by Goodwin Consulting Group, Inc. to determine the fiscal year

2016-17 special tax levy for CFD No. 2. The Report is intended to provide information to

interested parties regarding CFD No. 2, including the special taxes levied in fiscal year 2016-17,

the status of development within CFD No. 2, and information regarding special tax delinquencies

within CFD No. 2.

The remainder of the Report is organized as follows:

Section III identifies the financial obligations of CFD No. 2 for fiscal year 2016-17,

specifically the Special Tax Requirement.

Section IV presents a summary of the special tax categories for CFD No. 2 and the

maximum special tax rates for fiscal year 2016-17.

Section V provides an update of the development activity occurring within CFD No. 2.

Section VI presents information on special tax delinquencies for CFD No. 2.

Section VII provides information on reporting requirements set forth in Senate Bill 165,

the Local Agency Special Tax and Bond Accountability Act.

Section VIII provides information on requirements set forth in Assembly Bill 1666.



III. SPECIAL TAX REQUIREMENT

Pursuant to the Rate and Method of Apportionment (“RMA”), which was adopted as an exhibit

to the Resolution of Formation for CFD No. 2, the Special Tax Requirement means the special

tax revenue needed in any fiscal year to pay for (i) authorized services, (ii) administrative

expenses, and (iii) amounts needed to cure any delinquencies in the payment of special taxes

which have occurred or, based on delinquency rates in prior fiscal years, may be expected to

occur in the fiscal year in which the tax will be collected. For fiscal year 2016-17, the Special

Tax Requirement is $360,595 and is calculated as follows:


Special Tax Requirement for Fiscal Year 2016-17

Authorized Services $350,067

CFD Administrative Expenses $10,528

Fiscal Year 2016-17 Special Tax Requirement $360,595



IV. SPECIAL TAX LEVY

Special Tax Categories

Special taxes within CFD No. 2 are levied pursuant to the methodology set forth in the RMA.

The RMA categorizes property differently depending on which Tax Zone the property is in. For

Tax Zones 1 and 2, the RMA establishes two special tax categories for Residential Property,

Market-Rate Units and Below Market-Rate Units, against which the special tax can be levied

each fiscal year. For Tax Zone 3, Residential property is instead divided into Single Family

Detached Units, Single Family Attached Units, and Multi-Family Units. A separate special tax

rate applies to each type of unit.

In all Tax Zones, Residential Property is defined as all parcels within CFD No. 2 for which a

certificate of occupancy was issued on or prior to June 30 of the preceding fiscal year for a

residential Dwelling Unit. The special tax rate for Below Market-Rate Units may be established

at the time property is annexed into CFD No. 2. As of the date of this Report, a tax rate has not

been set for Below Market Rate-Units. Therefore, this Report will only refer to Market-Rate

Units in CFD No. 2. (Capitalized terms, unless otherwise indicated, are defined in the RMA

which is attached as Appendix C of this Report.)

Maximum and Actual Special Tax Rates

The maximum special tax rate applicable to property in CFD No. 2 is set forth in Section C of

the RMA. The percentage of the maximum special tax that will be levied on each land use

category in fiscal year 2016-17 is determined by the method of apportionment included in

Section D of the RMA. The table on the following page identifies the maximum special tax rates

that can be levied on property in CFD No. 2 as well as the actual special tax rate levied in fiscal

year 2016-17.




Maximum and Actual Special Tax Rates

Tax Zone Residential Property

Fiscal Year 2016-17

Maximum

Special Tax Rates*

Fiscal Year 2016-17

Actual

Special Tax Rates

1 Market-Rate Units $636.92 per Unit $566.22 per Unit

2 Market-Rate Units $475.80 per Unit $422.98 per Unit

3 Single Family Detached Units $467.94 per Unit $416.00 per Unit

3 Single Family Attached Units $308.00 per Unit $273.80 per Unit

3 Multi-Family Units $265.52 per Unit $236.04 per Unit

* On each July 1, the maximum special tax shall be increased by a percentage equal to the greater of:

(i) the increase, if any, in the prior calendar year’s change in the CPI; or (ii) 4%.

Apportionment of Special Taxes

The amount of special tax levied on each parcel in CFD No. 2 each fiscal year will be

determined by application of Section D of the RMA. Pursuant to this section, the Special Tax

Requirement will be allocated proportionately on each parcel of taxable property up to 100% of

the maximum special tax until the total amount levied is equal to the special tax requirement for

the fiscal year.

In fiscal year 2016-17, application of the maximum special tax rate to 650 Dwelling Units

classified as Residential Property will produce $405,620 in special tax revenue, assuming no

delinquencies. Since the Special Tax Requirement for fiscal year 2016-17 is only $360,595, the

taxable property in the CFD will be taxed at approximately 88.90% of the applicable maximum

rate. The resulting special tax will fully fund the Special Tax Requirement for fiscal year 2016-

17. The special tax rates and number of units of taxable property on which those rates are levied

for fiscal year 2016-17 are shown in the table on the following page.






Fiscal Year 2016-17

Actual Special

Tax Rate Units

Total Special

Tax Levy

1 Market-Rate Units $566.22 per Unit 598 Units $338,600

2 Market-Rate Units $422.98 per Unit 52 Units $21,995

3 Single Family Detached Units $416.00 per Unit 0 Units $0

3 Single Family Attached Units $273.80 per Unit 0 Units $0

3 Multi-Family Units $236.04 per Unit 0 Units $0

Total Special Tax Levy $360,595



V. DEVELOPMENT UPDATE

As of June 1, 2016, certificates of occupancy have been issued for 650 units within CFD

No. 2. The complete special tax levy, identifying individual parcels in CFD No. 2 and their

associated tax for fiscal year 2016-17, is shown in Appendix B.

Based on the current status of development within CFD No. 2, the following table summarizes

the allocation of parcels to the special tax categories defined in the RMA:


Allocation to Special Tax Categories

Fiscal Year 2016-17


Units

1 Market-Rate Units 598 Units

2 Market-Rate Units 52 Units

3 Single Family Detached Units 0 Units

3 Single Family Attached Units 0 Units

3 Multi-Family Units 0 Units



VI. DELINQUENCIES

As of June 30, 2016, the Alameda County Auditor’s Office reports the following delinquencies

for CFD No. 2:


Delinquencies as of June 30, 2016

Fiscal Year

Parcels

Delinquent

Delinquent

Amount

CFD Tax

Levied

Percent

Delinquent

2015-16 10 $4,247 $338,600 1.25%

2014-15 2 $1,132 $319,348 0.35%

2013-14 1 $566 $239,511 0.24%

2012-13 1 $544 $140,466 0.39%



VII. SENATE BILL 165 REPORTING REQUIREMENTS

On September 18, 2000, former Governor Gray Davis approved Senate Bill 165 which enacted

the Local Agency Special Tax and Bond Accountability Act. In approving the bill, the

Legislature declared that local agencies need to demonstrate to the voters that special taxes and

bond proceeds are being spent on the facilities and services for which they were intended. To

further this objective, the Legislature added Sections 50075.3 and 53411 to the California

Government Code setting forth annual reporting requirements relative to special taxes collected

and bonds issued by a local public agency. The chief fiscal officer of the City will at least once a

year, file a report with the City Council setting forth the following information.

Section 50075.3

Item (a): Identify the amount of special taxes that have been collected and expended.

The fiscal year 2015-16 special tax levy was $338,600 and a total of $334,353 was

collected from property within CFD No. 2. The $334,353 figure is net of 10 parcels that

were delinquent a total of $4,247 in payment of the special tax for fiscal year 2015-16.

The $334,353 was used to pay for police protection services and administrative costs for

CFD No. 2.

Item (b): Identify the status of any project required or authorized to be funded by the

special taxes.

The special taxes levied in CFD No. 2 pay for police protection services, which are

ongoing.



VIII. ASSEMBLY BILL 1666 REQUIREMENTS

On July 25, 2016, Governor Jerry Brown signed Assembly Bill No. 1666, adding Section

53343.2 to the California Government Code (“GC”). The bill enhances the transparency of

community facilities districts by requiring that certain reports be accessible on a local agency’s

web site. Pursuant to Section 53343.2, a local agency that has a web site shall, within seven

months after the last day of each fiscal year of the district, display prominently on its web site the

following information:

Item (a): A copy of an annual report, if requested, pursuant to GC Section 53343.1. The report

required by Section 53343.1 includes CFD budgetary information for the prior fiscal year and is

only prepared by a community facilities district at the request of a person who resides in or owns

property in the community facilities district. If the annual report has not been requested to be

prepared, then a posting to the web site would not be necessary.

Item (b): A copy of the report provided to the California Debt and Investment Advisory

Commission (“CDIAC”) pursuant to GC Section 53359.5. Under Section 53359.5, local

agencies must provide CDIAC with the following: (i) notice of proposed sale of bonds; (ii)

annual reports on the fiscal status of bonded districts; and (iii) notice of any failure to pay debt

service on bonds, or of any draw on a reserve fund to pay debt service on bonds.

Item (c): A copy of the report provided to the State Controller’s Office pursuant to GC Section

12463.2. This section refers to the parcel tax portion of a local agency’s Financial Transactions

Report that is prepared for the State Controller’s Office annually. Note that school districts are

not subject to the reporting required by GC Section 12463.2.

APPENDIX A

Summary of Fiscal Year 2016-17

Special Tax Levy

Total

Dwelling Special

Tax Zone Land Use Category Units Tax Levy

1 Market-Rate Units $636.92 per unit $566.22 per unit 598 $338,599.56

2 Market-Rate Units $475.80 per unit $422.98 per unit 52 $21,994.96

3 Single Family Detached Units $467.94 per unit $416.00 per unit 0 $0.00

3 Single Family Attached Units $308.00 per unit $273.80 per unit 0 $0.00

3 Multi-Family Units $265.52 per unit $236.04 per unit 0 $0.00

Total Fiscal Year 2016-17 Special Tax Levy $360,594.52

Goodwin Consulting Group, Inc.

City of Hayward


(Cannery Place Public Services)


Tax Rate Tax Rate

FY 2016-17 FY 2016-17

Maximum Special Actual Special

APPENDIX B


for Individual Assessor’s Parcels

Assessor's Tax Certificate of Property Actual Special

Parcel Number Zone Occupancy Issued Type Tax Levy

431-0108-001-00 1 NO - $0.00

431-0108-002-00 1 NO - $0.00

431-0108-003-00 1 NO - $0.00

431-0108-004-00 1 NO - $0.00

431-0108-005-00 1 NO - $0.00

431-0108-006-00 1 NO - $0.00

431-0108-007-00 1 NO - $0.00

431-0108-008-00 1 NO - $0.00

431-0108-009-00 1 NO - $0.00

431-0108-010-00 1 NO - $0.00

431-0108-011-00 1 NO - $0.00

431-0108-012-00 1 NO - $0.00

431-0108-013-00 1 NO - $0.00

431-0108-014-00 1 NO - $0.00

431-0108-015-00 1 NO - $0.00

431-0108-016-00 1 NO - $0.00

431-0108-017-00 1 NO - $0.00

431-0108-018-00 1 NO - $0.00

431-0108-019-00 1 NO - $0.00

431-0108-020-00 1 NO - $0.00

431-0108-021-00 1 NO - $0.00

431-0108-022-00 1 NO - $0.00

431-0108-023-00 1 NO - $0.00

431-0108-024-00 1 NO - $0.00

431-0108-025-00 1 NO - $0.00

431-0108-026-00 1 NO - $0.00

431-0108-027-00 1 NO - $0.00

431-0108-028-00 1 NO - $0.00

431-0108-029-00 1 NO - $0.00

431-0108-030-00 1 NO - $0.00

431-0108-031-00 1 NO - $0.00

431-0108-032-00 1 NO - $0.00

431-0108-033-00 1 NO - $0.00

431-0108-058-00 1 YES Single Family Attached $566.22






City of Hayward



Special Tax Levy For Fiscal Year 2016-17

1 of 25



City of Hayward
























431-0108-084-00 1 NO - $0.00






431-0108-090-00 1 NO - $0.00











431-0108-101-00 1 NO - $0.00


2 of 25



City of Hayward










431-0108-109-00 1 NO - $0.00











431-0108-120-00 1 NO - $0.00







431-0108-127-00 1 NO - $0.00











431-0108-138-00 1 NO - $0.00




3 of 25



City of Hayward








431-0108-146-00 1 NO - $0.00











431-0108-157-00 1 NO - $0.00








431-0108-165-00 1 NO - $0.00











431-0108-176-00 1 NO - $0.00





4 of 25



City of Hayward





431-0108-182-00 1 NO - $0.00











431-0108-193-00 1 NO - $0.00






431-0108-199-00 1 NO - $0.00











431-0108-210-00 1 NO - $0.00







431-0108-217-00 1 NO - $0.00



5 of 25



City of Hayward












431-0108-228-00 1 NO - $0.00







431-0108-235-00 1 NO - $0.00











431-0108-246-00 1 NO - $0.00







431-0108-253-00 1 NO - $0.00






6 of 25



City of Hayward




431-0108-259-00 1 NO - $0.00











431-0108-270-00 1 NO - $0.00











431-0108-281-00 1 NO - $0.00







431-0108-288-00 1 NO - $0.00

431-0109-001-00 1 NO - $0.00

431-0112-001-00 1 NO - $0.00

431-0112-002-00 1 NO - $0.00

431-0112-003-00 1 NO - $0.00

431-0112-004-00 1 NO - $0.00

431-0112-005-00 1 NO - $0.00

431-0112-006-00 1 NO - $0.00

431-0112-007-00 1 NO - $0.00

431-0112-008-00 1 NO - $0.00

7 of 25



City of Hayward




431-0112-009-00 1 NO - $0.00

431-0112-010-00 1 NO - $0.00

431-0112-011-00 1 NO - $0.00

431-0112-012-00 1 NO - $0.00

431-0112-013-00 1 NO - $0.00

431-0112-014-02 1 NO - $0.00

431-0112-015-02 1 NO - $0.00

431-0112-016-00 1 NO - $0.00

431-0112-017-00 1 NO - $0.00









431-0112-039-00 1 NO - $0.00







431-0112-046-00 1 NO - $0.00







431-0112-053-00 1 NO - $0.00








8 of 25



City of Hayward





431-0112-062-00 1 NO - $0.00









431-0112-071-00 1 NO - $0.00










431-0112-081-00 1 NO - $0.00










431-0112-091-00 1 NO - $0.00









9 of 25



City of Hayward




431-0112-100-00 1 NO - $0.00










431-0112-110-00 1 NO - $0.00










431-0112-120-00 1 NO - $0.00









431-0112-129-00 1 NO - $0.00









431-0112-138-00 1 NO - $0.00

10 of 25



City of Hayward










431-0112-145-00 1 NO - $0.00

431-0113-001-00 1 NO - $0.00

431-0113-002-00 1 NO - $0.00

431-0113-003-00 1 NO - $0.00

431-0113-004-00 1 NO - $0.00

431-0113-005-00 1 NO - $0.00

431-0113-006-00 1 NO - $0.00

431-0113-007-00 1 NO - $0.00

431-0113-008-00 1 NO - $0.00

431-0113-009-02 1 NO - $0.00

431-0113-010-02 1 NO - $0.00

431-0113-011-00 1 NO - $0.00

431-0113-012-00 1 NO - $0.00

431-0113-013-02 1 NO - $0.00

431-0113-014-02 1 NO - $0.00








431-0113-029-00 1 NO - $0.00








431-0113-037-00 1 NO - $0.00



11 of 25



City of Hayward













431-0113-049-00 1 NO - $0.00











431-0113-060-00 1 NO - $0.00










431-0113-070-00 1 NO - $0.00









12 of 25



City of Hayward




431-0113-079-00 1 NO - $0.00







431-0113-086-00 1 NO - $0.00

431-0114-016-00 3 NO - $0.00

431-0114-031-00 1 NO - $0.00

431-0114-032-00 1 NO - $0.00

431-0114-034-00 1 NO - $0.00




431-0114-038-00 1 NO - $0.00





431-0114-043-00 1 NO - $0.00




431-0114-047-00 1 NO - $0.00





431-0114-052-00 1 NO - $0.00





431-0114-057-00 1 NO - $0.00





13 of 25



City of Hayward




431-0114-062-00 1 NO - $0.00






431-0114-068-00 1 NO - $0.00





431-0114-073-00 1 NO - $0.00

431-0115-001-00 1 NO - $0.00

431-0115-002-00 1 NO - $0.00

431-0115-003-00 1 NO - $0.00

431-0115-004-00 1 NO - $0.00

431-0115-005-00 1 NO - $0.00

431-0115-006-00 1 NO - $0.00

431-0115-007-00 1 NO - $0.00

431-0115-008-00 1 NO - $0.00







431-0115-015-00 1 NO - $0.00






431-0115-021-00 1 NO - $0.00






431-0115-027-00 1 NO - $0.00

14 of 25



City of Hayward








431-0115-032-00 1 NO - $0.00

431-0117-001-00 1 NO - $0.00

431-0117-002-00 1 NO - $0.00

431-0117-003-00 1 NO - $0.00

431-0117-004-00 1 NO - $0.00

431-0117-005-00 1 NO - $0.00

431-0117-006-00 1 NO - $0.00

431-0117-007-00 1 NO - $0.00











431-0117-018-00 1 NO - $0.00










431-0117-028-00 1 NO - $0.00







15 of 25



City of Hayward




431-0117-035-00 1 NO - $0.00

431-0118-001-00 1 NO - $0.00

431-0118-002-00 1 NO - $0.00

431-0118-003-00 1 NO - $0.00

431-0118-004-00 1 NO - $0.00

431-0118-005-00 1 NO - $0.00

431-0118-006-00 1 NO - $0.00

431-0118-007-00 1 NO - $0.00

431-0118-008-00 1 NO - $0.00

431-0118-009-00 1 NO - $0.00

431-0118-010-00 1 NO - $0.00

431-0118-011-00 1 NO - $0.00

431-0118-012-00 1 NO - $0.00

431-0118-013-00 1 NO - $0.00

431-0118-014-00 1 NO - $0.00

431-0118-015-00 1 NO - $0.00

431-0118-016-00 1 NO - $0.00

431-0118-017-00 1 NO - $0.00

431-0118-018-00 1 NO - $0.00

431-0118-019-00 1 NO - $0.00

431-0118-020-00 1 NO - $0.00

431-0118-021-00 1 NO - $0.00

431-0118-022-00 1 NO - $0.00

431-0118-023-00 1 NO - $0.00






431-0118-061-00 1 NO - $0.00






431-0118-067-00 1 NO - $0.00




16 of 25



City of Hayward






431-0118-073-00 1 NO - $0.00







431-0118-080-00 1 NO - $0.00







431-0118-087-00 1 NO - $0.00







431-0118-094-00 1 NO - $0.00






431-0118-100-00 1 NO - $0.00







431-0118-107-00 1 NO - $0.00



17 of 25



City of Hayward






431-0118-112-00 1 NO - $0.00






431-0118-118-00 1 NO - $0.00






431-0118-124-00 1 NO - $0.00






431-0118-130-00 1 NO - $0.00






431-0118-136-00 1 NO - $0.00





431-0118-141-00 1 NO - $0.00





431-0118-146-00 1 NO - $0.00



18 of 25



City of Hayward







431-0118-152-00 1 NO - $0.00





431-0118-157-00 1 NO - $0.00






431-0118-163-00 1 NO - $0.00






431-0118-169-00 1 NO - $0.00





431-0118-174-00 1 NO - $0.00





431-0118-179-00 1 NO - $0.00





431-0118-184-00 1 NO - $0.00




19 of 25



City of Hayward





431-0118-189-00 1 NO - $0.00






431-0118-195-00 1 NO - $0.00






431-0118-201-00 1 NO - $0.00





431-0118-206-00 1 NO - $0.00







431-0118-213-00 1 NO - $0.00







431-0118-220-00 1 NO - $0.00





431-0118-225-00 1 NO - $0.00


20 of 25



City of Hayward









431-0118-232-00 1 NO - $0.00





431-0118-237-00 1 NO - $0.00





431-0118-242-00 1 NO - $0.00

431-0119-001-00 2 NO - $0.00

431-0119-002-00 2 NO - $0.00

431-0119-003-00 2 NO - $0.00

431-0119-004-00 2 NO - $0.00

431-0119-005-00 2 NO - $0.00

431-0119-006-00 2 NO - $0.00






431-0119-012-00 2 NO - $0.00

431-0119-013-00 2 NO - $0.00











21 of 25



City of Hayward



























431-0119-047-00 2 NO - $0.00

431-0119-048-00 2 NO - $0.00

431-0119-049-00 2 NO - $0.00














22 of 25



City of Hayward





431-0120-001-00 3 NO - $0.00

431-0120-002-00 3 NO - $0.00

431-0120-003-00 3 NO - $0.00

431-0120-004-00 3 NO - $0.00

431-0120-005-00 3 NO - $0.00

431-0120-006-00 3 NO - $0.00

431-0120-007-00 3 NO - $0.00

431-0120-008-00 3 NO - $0.00

431-0120-009-00 3 NO - $0.00

431-0120-010-00 3 NO - $0.00

431-0120-011-00 3 NO - $0.00

431-0120-012-00 3 NO - $0.00

431-0120-013-00 3 NO - $0.00

431-0120-014-00 3 NO - $0.00

431-0120-015-00 3 NO - $0.00

431-0120-016-00 3 NO - $0.00

431-0120-017-00 3 NO - $0.00

431-0120-018-00 3 NO - $0.00

431-0120-019-00 3 NO - $0.00

431-0120-020-00 3 NO - $0.00

431-0120-021-00 3 NO - $0.00

431-0120-022-00 3 NO - $0.00

431-0120-023-00 3 NO - $0.00

431-0120-024-00 3 NO - $0.00

431-0120-025-00 3 NO - $0.00

431-0120-026-00 3 NO - $0.00

431-0120-027-00 3 NO - $0.00

431-0120-028-00 3 NO - $0.00

431-0120-029-00 3 NO - $0.00

431-0120-030-00 3 NO - $0.00

431-0120-031-00 3 NO - $0.00

431-0120-032-00 3 NO - $0.00

431-0120-033-00 3 NO - $0.00

431-0120-034-00 3 NO - $0.00

431-0120-035-00 3 NO - $0.00

431-0120-036-00 3 NO - $0.00

431-0120-037-00 3 NO - $0.00

431-0120-038-00 3 NO - $0.00

23 of 25



City of Hayward




431-0120-039-00 3 NO - $0.00

431-0120-040-00 3 NO - $0.00

431-0120-041-00 3 NO - $0.00

431-0120-042-00 3 NO - $0.00

431-0120-043-00 3 NO - $0.00

431-0120-044-00 3 NO - $0.00

431-0120-045-00 3 NO - $0.00

431-0120-046-00 3 NO - $0.00

431-0120-047-00 3 NO - $0.00

431-0120-048-00 3 NO - $0.00

431-0120-049-00 3 NO - $0.00

431-0120-050-00 3 NO - $0.00

431-0120-051-00 3 NO - $0.00

431-0120-052-00 3 NO - $0.00

431-0120-053-00 3 NO - $0.00

431-0120-054-00 3 NO - $0.00

431-0120-055-00 3 NO - $0.00

431-0120-056-00 3 NO - $0.00

431-0120-057-00 3 NO - $0.00

431-0120-058-00 3 NO - $0.00

431-0120-059-00 3 NO - $0.00

431-0120-060-00 3 NO - $0.00

431-0120-061-00 3 NO - $0.00

431-0120-062-00 3 NO - $0.00

431-0120-063-00 3 NO - $0.00

431-0120-064-00 3 NO - $0.00

431-0120-065-00 3 NO - $0.00

431-0120-066-00 3 NO - $0.00

431-0120-067-00 3 NO - $0.00

431-0120-068-00 3 NO - $0.00

431-0120-069-00 3 NO - $0.00

431-0120-070-00 3 NO - $0.00

431-0120-071-00 3 NO - $0.00

431-0120-072-00 3 NO - $0.00

431-0120-073-00 3 NO - $0.00

431-0120-074-00 3 NO - $0.00

431-0120-075-00 3 NO - $0.00

431-0120-076-00 3 NO - $0.00

431-0120-077-00 3 NO - $0.00

24 of 25



City of Hayward




431-0120-078-00 3 NO - $0.00

431-0120-079-00 3 NO - $0.00

431-0120-080-00 3 NO - $0.00

431-0120-081-00 3 NO - $0.00

431-0120-082-00 3 NO - $0.00

431-0120-083-00 3 NO - $0.00

431-0120-084-00 3 NO - $0.00

431-0120-085-00 3 NO - $0.00

431-0120-086-00 3 NO - $0.00

431-0120-087-00 3 NO - $0.00

431-0120-088-00 3 NO - $0.00

431-0120-089-00 3 NO - $0.00

431-0120-090-00 3 NO - $0.00

431-0120-091-00 3 NO - $0.00

431-0120-092-00 3 NO - $0.00

431-0120-093-00 3 NO - $0.00

431-0120-094-00 3 NO - $0.00

431-0120-095-00 3 NO - $0.00

431-0120-096-00 3 NO - $0.00

431-0120-097-00 3 NO - $0.00

431-0120-098-00 3 NO - $0.00

431-0120-099-00 3 NO - $0.00

Total Special Tax Levy $360,594.52

Goodwin Consulting Group, Inc.

25 of 25

APPENDIX C

Rate and Method of

Apportionment of Special Tax

City of Hayward CFD No. 2 1 April 7, 2009

EXHIBIT B

CITY OF HAYWARD COMMUNITY FACILITIES DISTRICT NO. 2

(CANNERY PLACE PUBLIC SERVICES)

RATE AND METHOD OF APPORTIONMENT OF SPECIAL TAX Special Taxes applicable to each Assessor’s Parcel in Community Facilities District No. 2 (Cannery Place Public Services) [herein “CFD No. 2” or “CFD”] shall be levied and collected according to the tax liability determined by the City Council of the City of Hayward, acting in its capacity as the legislative body of CFD No. 2, through the application of the appropriate Special Taxes, as described below. All of the property in CFD No. 2, unless exempted by law or by the provisions of Section E below, shall be taxed for the purposes, to the extent, and in the manner herein provided, including property subsequently annexed to CFD No. 2, unless a separate Rate and Method of Apportionment of Special Tax is adopted for the annexation area. A. DEFINITIONS The terms hereinafter set forth have the following meanings: “Act” means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5 (commencing with Section 53311), Division 2, of Title 5 of the Government Code of the State of California. “Administrative Expenses” means the following actual or reasonably estimated costs directly related to the administration of CFD No. 2: the costs of computing the Special Taxes and preparing the annual Special Tax collection schedules (whether by the City or any designee thereof or both); the costs of collecting the Special Taxes (whether by the City or otherwise); the costs to the City, CFD No. 2, or any designee thereof of complying with City, CFD No. 2, or obligated persons disclosure requirements associated with the Act; the costs associated with preparing Special Tax disclosure statements and responding to public inquiries regarding the Special Taxes; the costs of the City, CFD No. 2, or any designee thereof related to an appeal of the Special Tax; and the City’s annual administration fees and third party expenses. Administrative Expenses shall also include amounts estimated or advanced by the City or CFD No. 2 for any other administrative purposes of CFD No. 2, including attorney’s fees and other costs related to commencing and pursuing to completion any foreclosure of delinquent Special Taxes. “Administrator” means an official of the City, or any designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes.


“Assessor’s Parcel” or “Parcel” means a lot or parcel shown on an Assessor’s Parcel Map with an assigned Assessor’s Parcel Number. “Assessor’s Parcel Map” means an official map of the County Assessor designating parcels by Assessor’s Parcel Number. “Assessor’s Parcel Number” or “APN” means a unique number assigned to an Assessor’s Parcel by the County Assessor for purposes of identifying a property. “Authorized Services” means the public services authorized to be funded by the CFD as set forth in the documents adopted by the Council when the CFD was formed. “Below Market-Rate Unit” means a Dwelling Unit within CFD No. 2 that has a deed restriction recorded on title of the property that: (i) limits the rental price or sales price of the Dwelling Unit; (ii) limits the appreciation that can be realized by the owner of such Dwelling Unit; or (iii) in any other way restricts the current or future rental rate or value of the Dwelling Unit. “City” means the City of Hayward. “Council” means the City Council of the City, acting as the legislative body of CFD No. 2. “County” means the County of Alameda. “CPI” means, for each Fiscal Year, the Consumer Price Index published by the U.S. Bureau of Labor Statistics for All Urban Consumers in the San Francisco – Oakland – San Jose Area, measured as of the month of December in the calendar year that ends in the previous Fiscal Year. In the event this index ceases to be published, the CPI shall be another index as determined by the Administrator that is reasonably comparable to the Consumer Price Index for the San Francisco – Oakland – San Jose Area. “Dwelling Unit” means a building or portion thereof designed for and occupied in whole or in part as a residence or sleeping place, either permanently or temporarily, by one family and its guests, with sanitary facilities and one kitchen provided within the unit. Boarding or lodging houses, dormitories, and hotels shall not be defined as Dwelling Units unless the land use permit specifies a residential use. “Fiscal Year” means the period starting on July 1 and ending on the following June 30. “Future Annexation Area” means the area designated for future annexation to CFD No. 2 as shown in the proposed CFD No. 2 boundary map in Exhibit A of this RMA. “Market-Rate Unit” means a Dwelling Unit within CFD No. 2 that is not a Below Market-Rate Unit.


“Maximum Special Tax” means the maximum Special Tax, determined in accordance with Section C, that can be levied in any Fiscal Year. “Proportionately” means that the ratio of the actual annual Special Tax levy to the Maximum Special Tax is equal for all Assessors’ Parcels of Residential Property. “Public Property” means, for each Fiscal Year: (a) any property within the boundaries of CFD No. 2 that is owned by or irrevocably offered for dedication to the federal government, the State, the City or any other public agency; provided, however, that any property leased by a public agency to a private entity and subject to taxation under Section 53340.1 of the Act, as such section may be amended or replaced, shall be taxed and classified in accordance with its use; or (b) any property within the boundaries of CFD No. 2 that is encumbered by an unmanned utility easement making impractical its utilization for other than the purpose set forth in the easement. “Residential Property” means, for each Fiscal Year, all Assessor’s Parcels for which a certificate of occupancy was issued by the City on or prior to June 1 of the preceding fiscal year for a residential Dwelling Unit. “RMA” means this Rate and Method of Apportionment of Special Tax. “Special Tax” means a special tax levied pursuant to the Act in any Fiscal Year to pay the Special Tax Requirement. “Special Tax Requirement” means the amount of revenue needed in any Fiscal Year to pay for the following: (i) Authorized Services; (ii) Administrative Expenses; and (iii) amounts needed to cure any delinquencies in the payment of Special Taxes which have occurred or, based on delinquency rates in prior years, may be expected to occur in the Fiscal Year in which the Special Tax will be collected. “Taxable Property” means all Residential Property within the boundaries of CFD No. 2. B. DATA COLLECTION FOR ANNUAL TAX LEVY Each Fiscal Year, the Administrator shall identify the current Assessor’s Parcel Numbers for all Parcels of Taxable Property within CFD No. 2. The Administrator shall also determine: (i) whether each Assessor’s Parcel of Residential Property contains Market-Rate Units and/or Below Market-Rate Units; and (ii) the number of Dwelling Units on each Parcel of Residential Property. In any Fiscal Year, if it is determined that (i) a final map or parcel map for a portion of property in CFD No. 2 was recorded after January 1 of the prior Fiscal Year (or any other date after which the Assessor will not incorporate the newly-created Parcels into the then current tax roll), (ii) because of the date the final map or parcel map was recorded, the Assessor does not yet recognize the new parcels created by the final map or parcel map, and (iii) one or more of the newly-created parcels meets the definition of Residential Property, the Administrator shall


calculate the Special Tax for the property affected by recordation of the final map or parcel map by determining the Special Tax that applies separately to each newly-created parcel, then applying the sum of the individual Special Taxes to the Parcel that was subdivided by recordation of the final map or parcel map. C. MAXIMUM SPECIAL TAXES

1. Initial Boundary of CFD No. 2

a. Maximum Special Tax

The Maximum Special Tax for Fiscal Year 2009-10 for all Parcels of Taxable Property with Market-Rate Units shall be $484 per Dwelling Unit. b. Maximum Special Tax Increases On July 1, 2010, and each July 1 thereafter, the Maximum Special Tax shall be increased by a percentage equal to the greater of: (i) the increase, if any, in the prior calendar year’s change in the CPI; or (ii) 4.0%.

2. Future Annexation Area

a. Maximum Special Tax

A separate Maximum Special Tax per Market-Rate Unit and/or per Below Market-Rate Unit may be identified for Parcels of Taxable Property with such Dwelling Units within the Future Annexation Area at the time such area is annexed to CFD No. 2. b. Maximum Special Tax Increases

On July 1, 2010, and each July 1 thereafter, the Maximum Special Tax shall be increased by a percentage to be identified at the time Parcels within the Future Annexation Area are annexed to CFD No. 2.

D. METHOD OF LEVY AND COLLECTION OF SPECIAL TAXES Each Fiscal Year, the Special Tax shall be levied Proportionately on each Parcel of Taxable Property in the CFD up to 100% of the Maximum Special Tax determined pursuant to Section C above until the total amount levied is equal to the Special Tax Requirement for the Fiscal Year. The Special Tax for the CFD shall be collected at the same time and in the same manner as ordinary ad valorem property taxes provided, however, that the City may (under the authority of Government Code Section 53340) collect Special Taxes at a different time or in a different


manner if necessary to meet the financial obligations of CFD No. 2, and the Special Tax shall be equally subject to foreclosure if delinquent. E. EXEMPTIONS Notwithstanding any other provision of this RMA, no Special Tax shall be levied on Parcels within the CFD that are not Taxable Property. Furthermore, no Special Tax shall be levied on Public Property, except as otherwise provided in the Act. F. INTERPRETATION OF SPECIAL TAX FORMULA The City reserves the right to make minor administrative and technical changes to this document that do not materially affect the rate and method of apportioning Special Taxes or the definition of Taxable Property. In addition, the interpretation and application of any section of this document shall be left to the City’s discretion. Interpretations may be made by the City by resolution of the Council for purposes of clarifying any vagueness or ambiguity in this RMA. G. APPEAL OF SPECIAL TAX LEVY Any property owner claiming that the amount or application of the Special Tax is not correct may file a written notice of appeal with the Administrator not later than one calendar year after having paid the Special Tax that is disputed. The Administrator shall promptly review the appeal, and if necessary, meet with the property owner, consider written and oral evidence regarding the amount of the Special Tax, and decide the appeal. If the property owner disagrees with the Administrator’s decision relative to the appeal, the owner may then file a written appeal with the Council whose subsequent decision shall be binding. If the decision of the Administrator (if the appeal is not filed with the Council) or the Council (if the appeal is filed with the Council) requires the Special Tax to be modified or changed in favor of the property owner, no cash refund shall be made for prior years’ Special Tax levies, but an adjustment shall be made to the next Special Tax levy(ies). This procedure shall be exclusive and its exhaustion by any property owner shall be a condition precedent to any legal action by such owner. H. TERM OF SPECIAL TAX The Special Tax shall be levied in perpetuity as necessary to pay the Special Tax Requirement.

EXHIBIT A

CFD NO. 2 BOUNDARY MAP

APPENDIX D

Boundary Map of


APPENDIX E

Assessor’s Parcel Maps for

Fiscal Year 2016-17

Documents

C HAYWARD COMMUNITY FACILITIES DISTRICT …...555 University Ave, Suite 280 Sacramento, CA 95825 Phone: (916) 561-0890 Fax: (916) 561-0891 CITY OF HAYWARD COMMUNITY FACILITIES DISTRICT