CITY OF CHINO HILLS COMMUNITY FACILITIES DISTRICT NO (VILA BORBA) ANNUAL REPORT FISCAL YEAR 2016/17

Transcription

1 CITY OF CHINO HILLS COMMUNITY FACILITIES DISTRICT NO (VILA BORBA) ANNUAL REPORT FISCAL YEAR 2016/17

2 City Council Art Bennett, Mayor Ray Marquez, Vice Mayor Ed Graham, Council Member Cynthia Moran, Council Member Peter Rogers, Council Member City Manager Konradt Bartlam Community Development Director Joann Lombardo Public Works Director Nadeem Majaj Maintenance and Operations Manager Sean O Connor City Attorney Mark Hensley Finance Director Judy Lancaster City Engineer Steve Nix Planner Kim Zuppiger Special Counsel Maryann Goodkind

3 TABLE OF CONTENTS INTRODUCTION... 1 SECTION I. SPECIAL TAX LEVY FOR FY 2016/ A. Special Tax Requirement... 2 B. Distribution of Special Tax... 2 C. Estimated Administrative Expenses... 3 SECTION II. SUMMARY OF DELINQUENT SPECIAL TAXES... 4 SECTION III. BACKGROUND OF CFD N A. Summary Table of Information... 5 B. CFD No Background... 5 C. Boundaries... 6 SECTION IV. DEVELOPMENT SUMMARY... 7 ATTACHMENTS ATTACHMENT 1 BOUNDARY MAP ATTACHMENT 2 RATE & METHOD OF APPORTIONMENT ATTACHMENT 3 FISCAL YEAR 2016/17 SPECIAL TAX ROLL

4 INTRODUCTION This Annual Special Tax Report ( Report ) summarizes certain general and administrative information related to the City of Chino Hills (Vila Borba) Community Facilities District No (Vila Borba) ( CFD No ) of the City of Chino Hills ( City ). The Report outlines the following for CFD No : (I) Special Tax Levy for Fiscal Year 2016/17, (II) Background of CFD No , and (III) Development Summary. The Report also includes Attachments that are referenced by and/or supplement the information outlined herein. All capitalized terms not defined herein are used as defined in the Rate & Method of Apportionment for CFD No ( RMA ). Annual Special Tax Report, FY 2016/17 City of Chino Hills Community Facilities District No (Vila Borba)

5 SECTION I. SPECIAL TAX LEVY FOR FY 2016/17 Section I of the Report contains information for the determination of the Fiscal Year ( FY ) 2016/17 Special Tax levy. A. Special Tax Requirement The Special Tax Requirement represents the sum of budgeted Maintenance Requirement, estimated Administrative Expenses and budgeted Reserve funds for CFD No in FY 2016/17. The Special Tax Requirement, calculated in accordance with the RMA (Please see Attachment 2 for a full copy of the RMA), is $276, The table below shows the calculation used to determine the FY 2016/17 Special Tax Requirement. SPECIAL TAX COMPONENTS FY 2016/17 DOLLARS FY 2015/16 DOLLARS Maintenance Requirement $208, $171, Reserve Fund Budget , Administrative Expenses 68, , SPECIAL TAX REQUIREMENT $276, $648, B. Distribution of Special Tax Special Taxes that CFD No may levy are limited by the RMA. The Fiscal Year 2016/17 Special Tax, number of Units and/or Acres levied and the aggregate levy amounts for each Special Tax classification are listed in the following table. Due to the status of the subdivision of parcels by the County of San Bernardino, the Special Taxes were also levied on five Undeveloped and unsubdivided parcels. NO. OF UNITS/ FY 2016/17 MAXIMUM FY 2016/17 APPLIED ANNUAL SPECIAL TAX 1 1 Includes the $0.30 per parcel processing charge applied by the County. PERCENT OF FY 2016/17 LEVY DESCRIPTION ACRES SPECIAL TAX MAXIMUM AMOUNT Residential Property 23 $1, per Unit $1, per Unit % $30, Approved Property 160 $1, per Unit $1, per Unit % 210, Undeveloped Property $7, per Acre $ per Acre 4.37% 36, TOTAL 23 UNITS/160 LOTS/ ACRES N/A N/A N/A $276, Annual Special Tax Report, FY 2016/17 City of Chino Hills Community Facilities District No (Vila Borba)

6 C. Estimated Administrative Expenses Each year a portion of the Special Tax levy goes to pay the ongoing costs of administration. The estimated FY 2016/17 Administrative Expenses are shown on the following table followed by a description of each line item. ADMINISTRATIVE EXPENSES FY 2016/17 DOLLARS FY 2015/16 DOLLARS City Administration Expenses $63, $50, Consultant Fees and Expenses 5, , Other Fees and Expenses TOTAL EXPENSES $68, $55, City Administration Expenses Includes staff time spent on the administration of CFD No , its accounts and obligations as well as expenses related to CFD No including postage, supplies, copying, telephone, and technology costs. Consultant Fees and Expenses Includes the City s estimated costs to hire consultants related to the administration of CFD No Consultants used include attorneys and the special tax administrator. These consultants monitor the special taxes collected by CFD No , provide for the timely payment of maintenance services, and compliance with State and Federal laws and reporting requirements. This amount also includes the processing fee charge by the County of San Bernardino ( County ) for placing the Annual Special Taxes on the County Property Tax roll. The processing fee is currently $0.30 per parcel. Other Fees and Expenses Other Fees and Expenses has been added to protect CFD No from unanticipated unbudgeted costs. Annual Special Tax Report, FY 2016/17 City of Chino Hills Community Facilities District No (Vila Borba)

7 SECTION II. SUMMARY OF DELINQUENT SPECIAL TAXES CFD No has no delinquent parcels at this time. Annual Special Tax Report, FY 2016/17 City of Chino Hills Community Facilities District No (Vila Borba)

8 SECTION III. BACKGROUND OF CFD NO A. Summary Table of Information The following table shows information related to the formation of CFD No : CFD FORMATION Date of Resolution of Intention to Establish June 9, 2015 Resolution of Intention Number 2015R-25 Date of Resolution of Formation July 14, 2015 Resolution of Formation Number 2015R-40 County Fund Number DQ70ST01 B. CFD No Background The Mello-Roos Community Facilities Act ( Act ) of 1982 came about as a response to the lack of adequate financing for public capital facilities and services in the post-proposition 13 era. State Legislatures Mello and Roos sponsored this Bill, which was enacted into law by the California Legislature and is now Sections et. seq. of the California Government Code. The Act authorizes a local government agency, such as a city, to form a Community Facilities District ( CFD ) within a defined set of boundaries for the purposes of providing public facilities and services. A CFD is formed for financing purposes only and is governed by the agency that formed it. On June 9, 2015, the City Council adopted a resolution of intention to form a community facilities district to provide funding for the maintenance of certain facilities directly or indirectly related to the development of CFD No , including but not limited to: Parks, Landscaping, public streets, Trail improvements, and Recreational facilities. This includes costs of labor, material, administration, personnel, equipment and utilities necessary to maintain trees, plant material, sod, irrigation systems, sidewalks, traffic signals, street lighting, drainage facilities, weed control and other abatements, public restrooms, signs, monuments, parking lots and associated appurtenant facilities. On July 14, 2015, CFD No was formed and established by the City Council following a special election duly held within CFD No in which the qualified voters approved the levy of special. Annual Special Tax Report, FY 2016/17 City of Chino Hills Community Facilities District No (Vila Borba)

9 C. Boundaries Standard Pacific Company (the Developer ) is currently developing 336 acres located east and west of Butterfield Ranch Road into a multi-tract community with 514 residential units known as Vila Borba. CFD No was originally formed within Tract Nos , 16338, and Tract No The Boundary Map was approved by Resolution No. 2015R-25 adopted by the City Council of the City of Chino Hills on June 9, A full scale map is on file with the City Clerk and was recorded with the County Recorder in the County of San Bernardino on June 18, 2015 in Book 86, Page 88 of Maps of Assessment and Community Facilities Districts and is also included in Attachment 1 of this report. The boundaries include all the properties within CFD No on which special taxes may be levied. Annual Special Tax Report, FY 2016/17 City of Chino Hills Community Facilities District No (Vila Borba)

10 SECTION IV. DEVELOPMENT SUMMARY The boundaries of CFD No are comprised of approximately taxable acres of residentially zoned land in the City of Chino Hills and are proposed to include 513 single family residential units at build out. As of June 1, 2016, building permits have been issued for twenty three (23) total taxable Dwelling Units of Residential Property. The following table summarizes the proposed number of Units and number of Dwelling Units classified as Residential Property for FY 2016/17. NUMBER OF NUMBER OF PROJECTED DEVELOPED DESCRIPTION DWELLING UNITS DWELLING UNITS Residential Property Annual Special Tax Report, FY 2016/17 City of Chino Hills Community Facilities District No (Vila Borba)

11 ATTACHMENT 1 BOUNDARY MAP The following page shows the recorded boundary map. City of Chino Hills Community Facilities District No (Vila Borba) Boundary Map

12 SHEET 1 OF 1 DAY I HEREBY CERTIFY THAT THE WITHIN MAP SHOWING PROPOSED BOUNDARIES OF CITY OF CHINO HILLS COMMUNITY FACILITIES DISTRICT NO (VILA BORBA).CITYOF CHINOHILLS, COUNTY OF SAN BERNARDINO. STATE OF CALIFORNIA. WAS APPROVED BY THE CITY COUNCIL OF THE CITY OF CHINO HILLS AT A REGULAR MEETING THEREOF. HELD ON THE DAYOF BY ITS RESOLUTION NO.. VICINITY MAP PROPOSED BOUNDARIES OF CITY OF CHINO HILLS COMMUNITY FACILITIES DISTRICT NO (VILA BORBA) CITY OF CHINO HILLS COUNTY OF SAN BERNARDINO STATE OF CALIFORNIA LEGEND FILED IN THE OFFICE OF THE CITY CLERK THIS OF iurtt tiy B PROPOSED BOUNDARY MAP NUMBER CHERLY BAU CITY CLERK CITY OF CHINO HiaS CHERLY BALZ CITY CLERK CITY OF CHINO HILLS FILED THIS li*" DAY OF AT THE HOUR OF /o- O'CLOCK A.M. IN THE BOOK gfc OF MAPS OF ASSESSMENT AND COMMUNITY FACILITIES DISTRICTS. PAGE 8 g AND INSTRUMENT NO. IN THE OFFICE OF THE COUNTY RECORDER IN THE COUNTY OF SAN BERNARDINO. STATE OF CALIFORNIA./#/ we Cirv OC CMVt>fflus tl THR AMeONr op $ lo-oo. MAP ASSESSOR'S REF.NO. PARCEL NO NOT TO SCALE DcfuMf Recorder BOB DUTTON COUNTY ASSESSOR/RECORDER/CeUNTY^tERK COUNTY OF SAN BERNARDINO STATE OF CALIFORNIA THE LINES AND DIMENSIONS OF EACH LOT OR PARCEL SHOWN ON THIS DIAGRAM SHALL BE THOSE LINES AND DIMENSIONS AS SHOWN ON THE SAN BERNARDINO COUNTY ASSESSORS MAPS FOR THOSE PARCELS USTED. THE SAN BERNARDINO COUNTY ASSESSORS MAPS SHALL GOVERN FOR ALL DETAILS CONCERNING THE LINES AND DIMENSIONS OF SUCH LOTS OR PARCELS. DECEMBER 2014 KOPPE&RUJiER 834 Via T«ra Cm; Solta 2M Ban Ibtooa, CaBTgmla SS07Q Fbcoa (780) Fax Cyeo)

13 ATTACHMENT 2 RATE & METHOD OF APPORTIONMENT FOR COMMUNITY FACILITIES DISTRICT NO (VILA BORBA) City of Chino Hills Community Facilities District No (Vila Borba) Rate & Method of Apportionment

14 EXHIBIT A RATE AND METHOD OF APPORTIONMENT FOR COMMUNITY FACILITIES DISTRICT NO (VILA BORBA) CITY OF CHINO HILLS A Special Tax of the City of Chino Hills Community Facilities District No (Vila Borba) ("CFD") shall be levied on all Assessor's Parcels in the CFD and collected each Fiscal Year commencing in Fiscal Year in an amount determined through the application of the rate and method of apportionment of the Special Tax set forth below. All of the real property in the CFD, unless exempted by law or by the provisions hereof, shall be taxed for the purposes, to the extent and in the manner herein provided. A. DEFINITIONS The terms hereinafter set forth have the following meanings: "Acre or Acreage" means the land area of an Assessor s Parcel as shown on an Assessor's Parcel Map, or if the land area is not shown on an Assessor's Parcel Map, the land area shown on the applicable Final Subdivision Map, other final map, other parcel map, other condominium plan, or functionally equivalent map or instrument recorded in the Office of the County Recorder. The square footage of an Assessor's Parcel is equal to the Acreage multiplied by 43,560. "Act" means the Mello-Roos Community Facilities Act of 1982, as amended, being Chapter 2.5, Part 1, Division 2 of Title 5 of the Government Code of the State of California. "Administrative Expenses" means the actual or estimated costs incurred by the City, acting for and on behalf of the CFD as the administrator thereof, to determine, levy and collect the Special Taxes, including a reasonable allocation of salaries of City employees and a proportionate amount of the City s general administrative overhead related thereto, and the fees of consultants and legal counsel providing services related to the administration of the CFD; the costs of collecting installments of the Special Taxes; and any other costs required to administer the CFD as determined by the City. "Approved Property" means a Lot for which a building permit has not been issued prior to June 1 preceding the Fiscal Year in which the Special Tax is being levied. "Assessor's Parcel" means a Lot or parcel shown in an Assessor's Parcel Map with an assigned assessor's parcel number. "Assessor's Parcel Map" means an official map of the Assessor of the County designating parcels by assessor's parcel number. City of Chino Hills A-1 Community Facilities District (Vila Borba)

15 "CFD Administrator" means an official of the City, or designee thereof, responsible for determining the Special Tax Requirement and providing for the levy and collection of the Special Taxes. "CFD" means the City of Chino Hills Community Facilities District No (Vila Borba). "City" means the City of Chino Hills, California. "City Clerk" means the City Clerk of the City of Chino Hills, California. "City Council" means the City Council of the City of Chino Hills, California, acting as the legislative body of CFD No "City Manager" means the City Manager for the City of Chino Hills or his or her designee. "County" means the County of San Bernardino, California. "Developed Property" means all Taxable Property for which a building permit was issued after January 1, 2014, but prior to the June 1st preceding the Fiscal Year in which the Special Tax is being levied. "Dwelling Unit" means each separate residential dwelling unit that comprises an independent facility capable of conveyance or rental separate from adjacent residential dwelling units. "Final Subdivision Map" means a subdivision of property creating single family residential buildable lots by recordation of a final subdivision map or parcel map pursuant to the Subdivision Map Act (California Government Code Section et seq.), or recordation of a condominium plan pursuant to California Civil Code 1352, that creates individual lots for which building permits may be issued without further subdivision and is recorded prior to March 1 preceding the Fiscal Year in which the Special Tax is being levied. "Fiscal Year" means the period starting July 1 and ending on the following June 30. "Land Use Class" means any of the classes listed in Table 1. "Lot" means an individual legal lot, identified and numbered on a recorded Final Subdivision Map, on which a building permit has been or is permitted to be issued for construction of a Dwelling Unit without further subdivision of the lot and for which no further subdivision of the lot is anticipated. City of Chino Hills A-2 Community Facilities District (Vila Borba)

16 "Maintenance" means the labor, material, administration, personnel, equipment and utilities necessary to maintain park, landscaping, public streets, and trail improvements, including but not limited to recreational facilities, trees, plant material, sod, irrigation systems, sidewalks, traffic signals, street lighting drainage facilities, weed control and other abatements, public restrooms, signs, monuments, parking lots and associated appurtenant facilities located within the CFD,. "Maintenance Requirement" means, for any Fiscal Year in which Special Taxes are levied, the amount equal to the budgeted costs for Maintenance applicable to the CFD for such Fiscal Year. "Maximum Special Tax" means the maximum Special Tax, determined in accordance with Section C below, that may be levied in any Fiscal Year on any Assessor s Parcel of Taxable Property. "Non-Residential Property" means all Assessor s Parcels of Developed Property for which a building permit(s) has been issued for a structure or structures for non-residential use. Non-Residential Property does not include structures intended for storage or housing of animals. "Operating Fund" means a fund that shall be maintained for the CFD for each Fiscal Year to pay for Maintenance and Administrative Expenses. "Operating Fund Requirement" means, for any Fiscal Year, the sum of the applicable Maintenance Requirement. "Property Owner Association Property" means any property within the CFD boundaries that is owned by, or irrevocably dedicated as indicated in an instrument recorded with the County Recorder to, a property owner association, including any master or sub-association. "Proportionately" means in a manner such that the ratio of the actual Special Tax levy to the Maximum Special Tax is equal for all Assessor s Parcels of Taxable Property within each Land Use Class. "Public Property" means any property within the CFD boundaries that is, at the time of the CFD formation, expected to be used for any public purpose and is owned by or dedicated to the federal government, the State, the County, the City or any other public agency. "Reserve Fund" means a fund that shall be maintained for the CFD for each Fiscal Year to provide necessary cash flow for the first six months of each Fiscal Year, reserve capital to cover monitoring, maintenance and repair cost overruns and delinquencies in the payment of Special Taxes and a reasonable buffer to prevent large variations in annual Special Tax levies. City of Chino Hills A-3 Community Facilities District (Vila Borba)

17 "Reserve Fund Requirement" means an amount equal to up to 100% of the Operating Fund Requirement for any Fiscal Year. "Residential Property" means all Assessor s Parcels of Developed Property for which a building permit(s) has been issued for purposes of constructing one or more residential Dwelling Unit(s). "Special Tax" means the Special Tax levied pursuant to the provisions of Sections C and D below in each Fiscal Year on each Assessor's Parcel of Developed Property and Undeveloped Property in the CFD to fund the Special Tax Requirement. "Special Tax Requirement" means that amount required in any Fiscal Year for the CFD to: (a) (i) pay the Maintenance Requirement; (ii) pay reasonable Administrative Expenses; (iii) pay any amounts required to establish or replenish the Reserve Fund to the Reserve Fund Requirement; (iv) pay for reasonably anticipated delinquent Special Taxes based on the delinquency rate for Special Taxes levied in the previous Fiscal Year; less (b) a credit for funds available to reduce the annual Special Tax levy, including the excess, if any, in the Reserve Fund above the Reserve Fund Requirement. "State" means the State of California. "Taxable Property" means all of the Assessor's Parcels within the boundaries of the CFD that are not exempt from the Special Tax pursuant to law or as defined below. "Tax-Exempt Property" means an Assessor's Parcel not subject to the Special Tax. Tax-Exempt Property includes: (i) Public Property, or (ii) Property Owner Association Property, or (iii) Assessor s Parcels with public or utility easements making impractical their utilization for other than the purposes set forth in the easement. "Taxable Property Owner Association Property" means all Property Owner Association Property which is not exempt from the Special Tax pursuant to Section E below. "Undeveloped Property" means, for each Fiscal Year, all Taxable Property not classified as Approved Property, Developed Property or Taxable Property Owners Association Property. City of Chino Hills A-4 Community Facilities District (Vila Borba)

18 B. ASSIGNMENT TO LAND USE CATEGORIES Each Fiscal Year using the definitions above, all Taxable Property within the CFD shall be classified as Developed Property, Approved Property, Undeveloped Property or Taxable Property Owners Association Property, and shall be subject to Special Taxes pursuant to Sections C and D below. Developed Property shall be further assigned to a Land Use Class as specified in Table 1. Once the Land Use Class of an Assessor s Parcel of Residential Property or Non-Residential is determined it cannot be changed. C. MAXIMUM SPECIAL TAX RATE 1. Developed Property TABLE 1 Maximum Special Tax for Developed Property Community Facilities District No Land Use Class Maximum Special Tax for FY Description 1 Residential Property $1, per Dwelling Unit 2 Non-Residential Property $7, per Acre 2. Approved Property The Maximum Special Tax that may be levied on an Assessor s Parcel classified as Approved Property shall be $1, per Lot. 3. Undeveloped Property and Taxable Property Owner Association Property The Maximum Special Tax for Undeveloped Property and Taxable Property Owner Association Property shall be $7, per Acre. 4. Annual Escalation of Maximum Special Tax On July 1, 2016 for Fiscal Year and on each subsequent July 1 for the Fiscal Year then commencing, the Maximum Special Tax rates for all Assessor s Parcels of Taxable Property shown above shall be increased annually by the percentage increase in the Engineering News Record Common Labor Index since the beginning of the preceding Calendar Year or by four percent (4%), whichever is greater. City of Chino Hills A-5 Community Facilities District (Vila Borba)

19 D. METHOD OF APPORTIONMENT OF THE SPECIAL TAX Commencing with Fiscal Year , and for each following Fiscal Year, the City shall levy the CFD Special Tax at the rates established pursuant to steps 1 through 4 below so that the amount of the Special Tax levied equals the Special Tax Requirement. The Special Tax shall be levied each Fiscal Year as follows: First: The Special Tax shall be levied Proportionately on each Assessor s Parcel of Developed Property up to 100% of the applicable Maximum Special Tax; Second: If additional monies are needed to satisfy the Special Tax Requirement after the first step has been completed, the Special Tax shall be levied Proportionately on each Lot of Approved Property at up to 100% of the Maximum Special Tax for Approved Property to satisfy the Special Tax Requirement; Third: If additional monies are needed to satisfy the Special Tax Requirement after the second step has been completed, the Special Tax shall be levied Proportionately on each Assessor's Parcel of Undeveloped Property at up to 100% of the Maximum Special Tax for Undeveloped Property to satisfy the Special Tax Requirement; Fourth: If additional monies are needed to satisfy the Special Tax Requirement after the first three steps have been completed, the Special Tax shall be levied proportionately on each Assessor's Parcel of Taxable Property Owner Association Property at up to 100% of the Maximum Special Tax for Taxable Property Owner Association Property. Notwithstanding the above, under no circumstances will the Special Tax levied against any Assessor s Parcel of Residential Property for which an occupancy permit for private residential use has been issued be increased by more than ten percent annually up to the Maximum Special Tax as a consequence of delinquency or default by the owner of any other Assessor's Parcel within the CFD. E. EXEMPTIONS The CFD Administrator shall classify as exempt property (i) Assessor s Parcels defined as Public Property, and (ii) Assessor s Parcels with public or utility easements, and (iii) two conservation easements granted to a conservation district pursuant to (1) United States Army Corps of Engineers ( ACOE ) Section 404 Permit No AJS and any amendments thereto (the Section 404 Permit ), (2) the Regional Water Quality Control Board ( RWQCB ) Waste Discharge Requirements Order No. R and any amendments thereto (the WDR Order ), (3) the California Department of Fish and Wildlife City of Chino Hills A-6 Community Facilities District (Vila Borba)

20 ( CDFW ) Section 1600 Streambed Alteration Agreement No R6 and any amendments thereto (the Section 1600 Agreement ), (4) the CDFW Consistency Determination no and any amendments thereto, and (5) revised biological opinion no. FWS-SB-12BO F0333 ( Biological Opinion ) rendered by the United States Fish and Wildlife Service ( USFWS ) on December 18, 2012 and any amendments thereto, making impractical their utilization for other than the purposes set forth in the easement. The CFD Administrator shall classify as exempt property those Assessor s Parcels defined as Property Owner s Association Property provided that no such classification would reduce the sum of all Taxable Property to less than Acres. Assessor s Parcels defined as Property Owner Association Property that cannot be classified as exempt property will be classified as Taxable Property Owner Association Property and shall be taxed as part of the third step in Section D. The CFD Administrator will assign Tax-Exempt status in the chronological order in which property becomes exempt. F. APPEALS Any taxpayer subject to the Special Tax and believes that the amount of the Special Tax levied on their Assessor s Parcel is in error shall first consult with the CFD Administrator regarding such error. If following such consultation, the CFD Administrator determines that an error has occurred, the CFD Administrator may amend the amount of the Special Tax levied on such Assessor s Parcel. If following such consultation and action, if any by the CFD Administrator, the taxpayer believes such error still exists, such person may file a written notice with the City Clerk appealing the amount of the Special Tax levied on such Assessor s Parcel. Upon the receipt of any such notice, the City Clerk shall forward a copy of such notice to the City Manager who shall establish as part of the proceedings and administration of the CFD, a special three-member Review/Appeal Committee. The Review/Appeal Committee may establish such procedures, as it deems necessary to undertake the review of any such appeal. The Review/Appeal Committee shall interpret this Rate and Method of Apportionment and make determinations relative to the annual administration of the Special Tax and any taxpayer appeals, as herein specified. The decision of the Review/Appeal Committee shall be final and binding as to all persons. G. MANNER OF COLLECTION Special Taxes levied pursuant to Section D above shall be collected in the same manner and at the same time as ordinary ad valorem property taxes; provided, however, that the CFD Administrator may directly bill the Special Tax, may collect Special Taxes at a different time or in a different manner if necessary to meet the financial obligations of the CFD or as otherwise determined appropriate by the CFD Administrator. City of Chino Hills A-7 Community Facilities District (Vila Borba)

21 H. TERM OF SPECIAL TAX Taxable Property in the CFD shall remain subject to the Special Tax in perpetuity or as long as the City provides Maintenance. City of Chino Hills A-8 Community Facilities District (Vila Borba)

22 ATTACHMENT 3 FISCAL YEAR 2016/17 SPECIAL TAX ROLL A list of the parcels and CFD No (Vila Borba) Special Taxes submitted to the County for FY 2016/2017 is provided on the following pages. City of Chino Hills Community Facilities District No (Vila Borba) FY 2016/17 Tax Roll

23 CITY OF CHINO HILLS VILA BORBA FISCAL YEAR 2016/17 TAX ROLL APN Owner Address Tax Class Maximum Tax Levy $ 18, STANDARD PACIFIC CORP BUTTERFIELD RANCH RD UND $ 18, $ 6, STANDARD PACIFIC CORP BUTTERFIELD RANCH RD UND $ 6, $ 3, STANDARD PACIFIC CORP NOT AVAILABLE UND $ 3, $ 1, STANDARD PACIFIC CORP BUTTERFIELD RANCH UND $ 1, $ 6, STANDARD PACIFIC CORP BUTTERFIELD RANCH RD UND $ 6, FAN, JUN BARCELOS DR SFR/APP $ 1, HERNANDEZ, ALBERT A BARCELOS DR SFR/APP $ 1, CALATLANTIC GROUP INC LAGOS DR SFR/APP $ 1, CALATLANTIC GROUP INC LAGOS DR SFR/APP $ 1, CALATLANTIC GROUP INC LAGOS DR SFR/APP $ 1, CALATLANTIC GROUP INC LAGOS DR SFR/APP $ 1, CALATLANTIC GROUP INC LAGOS DR SFR/APP $ 1, CALATLANTIC GROUP INC LAGOS DR SFR/APP $ 1, CALATLANTIC GROUP INC LAGOS DR SFR/APP $ 1, CALATLANTIC GROUP INC LAGOS DR SFR/APP $ 1, CALATLANTIC GROUP INC LAGOS DR SFR/APP $ 1, CALATLANTIC GROUP INC LAGOS DR SFR/APP $ 1, NELSON, JEANETTE BARCELOS DR SFR/APP $ 1, KHEMLANI, SUNIEL S BARCELOS DR SFR/APP $ 1, CABANSAG, ANDREW M BARCELOS DR SFR/APP $ 1, CALATLANTIC GROUP INC BARCELOS DR SFR/APP $ 1, CALATLANTIC GROUP INC 5675 AVENIDA DE PORTUGAL SFR/APP $ 1, CALATLANTIC GROUP INC 5667 AVENIDA DE PORTUGAL SFR/APP $ 1, CALATLANTIC GROUP INC 5659 AVENIDA DE PORTUGAL SFR/APP $ 1, HERMOGINO, MARY JANE 5651 AVENIDA DE PORTUGAL SFR/APP $ 1, CALATLANTIC GROUP INC 5643 AVENIDA DE PORTUGAL SFR/APP $ 1, CALATLANTIC GROUP INC 5635 AVENIDA DE PORTUGAL SFR/APP $ 1, CALATLANTIC GROUP INC 5627 AVENIDA DE PORTUGAL SFR/APP $ 1, CALATLANTIC GROUP INC AVENIDA DE PORTUGAL SFR/APP $ 1, CALATLANTIC GROUP INC AVENIDA DE PORTUGAL SFR/APP $ 1, CALATLANTIC GROUP INC AVENIDA DE PORTUGAL SFR/APP $ 1, CALATLANTIC GROUP INC AVENIDA DE PORTUGAL SFR/APP $ 1, CALATLANTIC GROUP INC AVENIDA DE PORTUGAL SFR/APP $ 1, Prepared by: Page 1 of 6

24 CITY OF CHINO HILLS VILA BORBA FISCAL YEAR 2016/17 TAX ROLL APN Owner Address Tax Class Maximum Tax Levy CALATLANTIC GROUP INC AVENIDA DE PORTUGAL SFR/APP $ 1, CALATLANTIC GROUP INC BRANCO DR SFR/APP $ 1, CALATLANTIC GROUP INC BRANCO DR SFR/APP $ 1, CALATLANTIC GROUP INC BRANCO DR SFR/APP $ 1, CALATLANTIC GROUP INC BRANCO DR SFR/APP $ 1, CALATLANTIC GROUP INC BRANCO DR SFR/APP $ 1, CALATLANTIC GROUP INC BRANCO DR SFR/APP $ 1, CALATLANTIC GROUP INC BRANCO DR SFR/APP $ 1, CALATLANTIC GROUP INC ALMADA ST SFR/APP $ 1, CALATLANTIC GROUP INC ALMADA ST SFR/APP $ 1, CALATLANTIC GROUP INC ALMADA ST SFR/APP $ 1, CALATLANTIC GROUP INC ALMADA ST SFR/APP $ 1, CALATLANTIC GROUP INC ALMADA ST SFR/APP $ 1, CALATLANTIC GROUP INC BRANCO DR SFR/APP $ 1, CALATLANTIC GROUP INC BRANCO DR SFR/APP $ 1, CALATLANTIC GROUP INC BRANCO DR SFR/APP $ 1, CALATLANTIC GROUP INC BRANCO DR SFR/APP $ 1, CALATLANTIC GROUP INC BRANCO DR SFR/APP $ 1, CALATLANTIC GROUP INC BRANCO DR SFR/APP $ 1, CALATLANTIC GROUP INC LOURES ST SFR/APP $ 1, CALATLANTIC GROUP INC LOURES ST SFR/APP $ 1, CALATLANTIC GROUP INC LOURES ST SFR/APP $ 1, CALATLANTIC GROUP INC LOURES ST SFR/APP $ 1, CALATLANTIC GROUP INC LOURES ST SFR/APP $ 1, CALATLANTIC GROUP INC LOURES ST SFR/APP $ 1, TANG, MINH VAN AMADORA DR SFR/APP $ 1, LU, WEI AMADORA DR SFR/APP $ 1, ALVAREZ, GABRIEL AMADORA DR SFR/APP $ 1, ZOU, XIAOPING AMADORA DR SFR/APP $ 1, FAN, SHUFENG AMADORA DR SFR/APP $ 1, HSU, JULIE AMADORA DR SFR/APP $ 1, CALATLANTIC GROUP INC AMADORA DR SFR/APP $ 1, CALATLANTIC GROUP INC AMADORA DR SFR/APP $ 1, Prepared by: Page 2 of 6

25 CITY OF CHINO HILLS VILA BORBA FISCAL YEAR 2016/17 TAX ROLL APN Owner Address Tax Class Maximum Tax Levy CALATLANTIC GROUP INC AMADORA DR SFR/APP $ 1, CALATLANTIC GROUP INC AMADORA DR SFR/APP $ 1, CALATLANTIC GROUP INC AMADORA DR SFR/APP $ 1, CALATLANTIC GROUP INC NAZARE DR SFR/APP $ 1, CALATLANTIC GROUP INC NAZARE DR SFR/APP $ 1, CALATLANTIC GROUP INC NAZARE DR SFR/APP $ 1, CALATLANTIC GROUP INC NAZARE DR SFR/APP $ 1, CALATLANTIC GROUP INC NAZARE DR SFR/APP $ 1, LI, JINGSHI NAZARE DR SFR/APP $ 1, CALATLANTIC GROUP INC NAZARE DR SFR/APP $ 1, CALATLANTIC GROUP INC NAZARE DR SFR/APP $ 1, CALATLANTIC GROUP INC NAZARE DR SFR/APP $ 1, YOU, GUIZHEN VIANA DR SFR/APP $ 1, CONSTANTINO, JONNEL RAMOS VIANA DR SFR/APP $ 1, CALATLANTIC GROUP INC VIANA DR SFR/APP $ 1, ZHANG, FEI VIANA DR SFR/APP $ 1, KHEMLANI, LACHMAN K VIANA DR SFR/APP $ 1, CALATLANTIC GROUP INC VIANA DR SFR/APP $ 1, Prepared by: Page 3 of 6

26 CITY OF CHINO HILLS VILA BORBA FISCAL YEAR 2016/17 TAX ROLL APN Owner Address Tax Class Maximum Tax Levy CHANG, NELSON VIANA DR SFR/APP $ 1, PATEL, RAMJIBHAI VIANA DR SFR/APP $ 1, MCCRAY, LEONARD VIANA DR SFR/APP $ 1, KWOK, CALVIN HO YIN VIANA DR SFR/APP $ 1, HSU, FRANK VIANA DR SFR/APP $ 1, LEUNG, AL YIM YIU VIANA DR SFR/APP $ 1, LIU, DANNY YANG VIANA DR SFR/APP $ 1, TAN, TERRENCE C VIANA DR SFR/APP $ 1, CALATLANTIC GROUP INC BRAGA DR SFR/APP $ 1, CALATLANTIC GROUP INC BRAGA DR SFR/APP $ 1, CALATLANTIC GROUP INC BRAGA DR SFR/APP $ 1, CALATLANTIC GROUP INC BRAGA DR SFR/APP $ 1, CALATLANTIC GROUP INC BRAGA DR SFR/APP $ 1, CALATLANTIC GROUP INC BRAGA DR SFR/APP $ 1, CALATLANTIC GROUP INC BRAGA DR SFR/APP $ 1, CALATLANTIC GROUP INC BRAGA DR SFR/APP $ 1, CALATLANTIC GROUP INC BRAGA DR SFR/APP $ 1, CALATLANTIC GROUP INC BRAGA DR SFR/APP $ 1, CALATLANTIC GROUP INC BRAGA DR SFR/APP $ 1, CALATLANTIC GROUP INC BRAGA DR SFR/APP $ 1, WANG, SIYING COSTA DR SFR/APP $ 1, BUEN, CONRADO A JR COSTA DR SFR/APP $ 1, ELIE, STEPHANIE DURAN COSTA DR SFR/APP $ 1, CALATLANTIC GROUP INC COSTA DR SFR/APP $ 1, CALATLANTIC GROUP INC COSTA DR SFR/APP $ 1, CALATLANTIC GROUP INC COSTA DR SFR/APP $ 1, CALATLANTIC GROUP INC COSTA DR SFR/APP $ 1, Prepared by: Page 4 of 6

27 CITY OF CHINO HILLS VILA BORBA FISCAL YEAR 2016/17 TAX ROLL APN Owner Address Tax Class Maximum Tax Levy CALATLANTIC GROUP INC SINTRA DR SFR/APP $ 1, CALATLANTIC GROUP INC SINTRA DR SFR/APP $ 1, CALATLANTIC GROUP INC SINTRA DR SFR/APP $ 1, CALATLANTIC GROUP INC SINTRA DR SFR/APP $ 1, CALATLANTIC GROUP INC SINTRA DR SFR/APP $ 1, CALATLANTIC GROUP INC SINTRA DR SFR/APP $ 1, CALATLANTIC GROUP INC SINTRA DR SFR/APP $ 1, CALATLANTIC GROUP INC SINTRA DR SFR/APP $ 1, CALATLANTIC GROUP INC SINTRA DR SFR/APP $ 1, CALATLANTIC GROUP INC SINTRA DR SFR/APP $ 1, SERL, BRIAN C 5512 BELEM DR SFR/APP $ 1, GUBER, KEVIN NAZARE DR SFR/APP $ 1, CALATLANTIC GROUP INC NAZARE DR SFR/APP $ 1, CALATLANTIC GROUP INC NAZARE DR SFR/APP $ 1, CALATLANTIC GROUP INC NAZARE DR SFR/APP $ 1, CALATLANTIC GROUP INC NAZARE DR SFR/APP $ 1, CALATLANTIC GROUP INC NAZARE DR SFR/APP $ 1, CALATLANTIC GROUP INC ALMADA ST SFR/APP $ 1, CALATLANTIC GROUP INC ALMADA ST SFR/APP $ 1, CALATLANTIC GROUP INC ALMADA ST SFR/APP $ 1, Prepared by: Page 5 of 6

28 CITY OF CHINO HILLS VILA BORBA FISCAL YEAR 2016/17 TAX ROLL APN Owner Address Tax Class Maximum Tax Levy Levy Parcel Count $ 276, Prepared by: Page 6 of 6