MEETING DATE:
May 12, 2026
SUBJECT:
Title
ORDINANCE NO. 2026-1578 - SECOND READING OF ORDINANCE OF THE CITY COUNCIL OF THE CITY OF SAN MARCOS, CALIFORNIA, ACTING AS THE LEGISLATIVE BODY OF IMPROVEMENT AREA NO. F-59 OF COMMUNITY FACILITIES DISTRICT NO. 98-02 (LIGHTING, LANDSCAPING, OPEN SPACE, AND PRESERVE MAINTENANCE), CITY OF SAN MARCOS, COUNTY OF SAN DIEGO, STATE OF CALIFORNIA, AUTHORIZING THE LEVY OF SPECIAL TAXES IN SUCH COMMUNITY FACILITIES DISTRICT
Body
Recommendation
Recommendation
ADOPT (Second Reading) of Ordinance No. 2026-1578 an ordinance of the City Council of the City of San Marcos, California, acting as the legislative body of Improvement Area No. F-59 of Community Facilities District No. 98-02 (Lighting, Landscaping, Open Space, and Preserve Maintenance), City of San Marcos, County of San Diego, State of California, authorizing the levy of special taxes in such community facilities district.
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Board or Commission Action
On April 28, 2026, the City successfully annexed the territory to be known as Annexation No. 161 and designated Improvement Area (IA) No. F-59 of Community Facilities District (CFD) No. 98-02. At that time, the City Council conducted the first reading of the Ordinance.
Executive Summary
Second Reading of Ordinance No. 2026-1578 an ordinance of the City Council of the City of San Marcos, California, acting as the legislative body of Improvement Area No. F-59 of Community Facilities District No. 98-02 (Lighting, Landscaping, Open Space, and Preserve Maintenance), City of San Marcos, County of San Diego, State of California, authorizing to impose the levy of special taxes in IA No. F-59 of CFD No. 98-02.
Environmental Review
This action has been reviewed per the authority and criteria contained in the California Environmental Quality Act (CEQA), the State and local CEQA Guidelines and the City’s environmental regulations. The City as the lead agency determined the proposed annexation is not a project subject to the California Environmental Quality Act (CEQA) as per Section 15378 of the State CEQA Guidelines, as it is an organizational activity of government and there is no potential to result in a physical change in the environment. Even if the annexation can be considered a project subject to CEQA, it is categorically exempt per State CEQA Guidelines Section 15301 (Existing Facilities), as it does not involve changes to approved development. The annexation is also categorically exempt per State CEQA Guidelines Section 15319 (Annexations), as the properties contain private structures developed to existing zoning and utilities to the sites will only have capacity to serve the existing structures. Finally, the annexation is exempt per Section 15061(b)(3) because it can be seen with certainty that there is no possibility it would have a significant effect on the environment. None of the exceptions to the categorical exemptions in State CEQA Guidelines Section 15300.2 apply to the annexation.
Fiscal Impact
The maximum special tax for IA No. F-59 for Fiscal Year 2025-26 is $651.67 per equivalent dwelling unit and $1,726.93 per acre for non-residential property. The estimated total annual maximum special tax to be collected at full development at the current special tax rates is $238,140 for all three developments. The maximum special tax is the maximum amount that can be levied in any given tax year. The maximum special tax is escalated every fiscal year based on the Consumer Price Index or 2.0%, whichever is greater.
The authorization to levy the special taxes within IA No. F-59 provides a funding mechanism for the public services that will be necessary to serve the expected development within CFD No. 98-02.
Attachment(s)
Ordinance Authorizing Levy of Special Taxes
Prepared by: Song LeBaron, Sr. Management Analyst
Submitted by: Song LeBaron, Sr. Management Analyst
Reviewed by: Phillip Scollick, City Clerk
Approved by: Michelle Bender, City Manager