In 2015, after gaining property owner ballot support, the benefit assessments were first established to provide funding for the maintenance and operations of a community park and aquatic center in Esparto.
- Balloting Conducted: April to May, 2015
- Ballot Results: 61.08 % of the weighted returned ballots were in support of the proposed assessment
- Board Approval of 1st Year Assessment Levies: May 19, 2015
- Fiscal Year 2016-17 Approved Rates: $92.00 for Zone A, $73.60 for Zone B, and $92.00 for Zone C, per single family equivalent benefit unit (SFE)
- Annual CPI: In each subsequent year, the maximum assessment rate increases by the annual change in the Consumer Price Index (CPI-W and CPI-U) for the San Francisco-Oakland-San Jose, CA area for the most recent February to February as compiled by the Bureau of Labor Statistics.
The original Engineer’s Report prepared for the Assessment District was based upon the originally planned location of the community park and aquatic center on Grafton Street (Parcel Number 049-150-007). The new location on Yolo Avenue (Parcel Numbers 049-160-017 and 049-160-020) was approved in March 2017 by State Parks & Recreation. This location change has necessitated revisions to the original assessment engineering pertaining to the assigned Zones of Benefit, which are contained in the updated Engineer’s Report (Attachment A).
These updates have resulted in setting the Maximum Authorized Rates which are lower than the highest original rates plus the Consumer Price Index (CPI) increase of 3.4%. The Approved Rates for Fiscal Year 2017-2018 are: $76.10 for Zone A, $60.88 for Zone B, and $76.10 for Zone C, per single family equivalent benefit unit (SFE).
A summary of changes from original zones to new zones is listed below:
| FY 2016/17 Zones |
Annual Assessment Amount per Parcel |
Total Number of Parcels |
| A |
$92.00 |
470 |
| B |
$73.60 |
453 |
| C |
$92.00 |
74 |
| FY 2017/18 Zones |
Annual Assessment Amount per Parcel |
Total Number of Parcels |
| A |
$76.10 |
732 |
| B |
$60.88 |
250 |
| C |
$76.10 |
15 |
The annual assessment remains the same for 452 (45%) of the parcels and will decrease for 545 (55%) of the parcels. The original $73.60 in Fiscal Year 2016-17 is equivalent to the $76.10 in Fiscal Year 2018-19 due to annual CPI increase.
Due to the re-calculating and re-engineering of the Zones of Benefit, some parcels in the previous zones need to receive a credit for the excess amount charged in Fiscal Year 2016-17. The credits will be applied to parcels that were previously in the original Zones A and C at the higher assessment rate, but which are now in the revised Zone B, which is levied at a lower rate. The credit will be applied against the assessment for these parcels for Fiscal Year 2017-18.
The anticipated total annual revenue from assessments will be $50,878 due to $13,288.74 in credits for Fiscal Year 2016-17. Funds collected will go into a reserve for the future operations and maintenance of the facility. The project completion date will be in Fiscal Year 2018-19.
The engineer’s report has been prepared by SCI Consulting Group, registered, professional engineers, and submitted to the Board, in which an assessment is proposed to fund the cost of the maintenance and operations of the Esparto Community Park and Aquatics Center which is within the Assessment District boundaries.
On May 9, 2017 the Board of Supervisors adopted resolution number 17-60 which preliminarily approved the Engineer’s Report and set the date of today’s public hearing.
It is recommended that the Board hold a public hearing, consider all public comments, and subsequently approve the Resolution (Attachment B) to approve the final Engineer’s Report, confirm the diagram and assessments, and order the continuation of assessments for Fiscal Year 2017-18 for the Esparto Park Maintenance and Operations Assessment District, as the final step in levying the assessments.
Approval of the attached Resolution will order the continuation of the levy of the assessments for Fiscal Year 2017-18, and will cause those levies to be submitted by SCI Consulting Group to the County Auditor to be included on the 2017-18 property tax bills.
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