Title
Supervisor Laine recommending the Board approve and authorize the Chair to sign:
1) Third Amendment to the Joint Exercise of Powers Agreement Creating the South Lake Tahoe Recreation Facilities Joint Powers Authority; and
2) Third Amendment to the Joint Community Facilities Agreement dated July 11, 2000 by and among the City of South Lake Tahoe, County of El Dorado, Tahoe Paradise Recreation Park District, and SLT JPA.
FUNDING: N/A
Body
DISCUSSION / BACKGROUND
I. South Lake Tahoe Recreation Facilities Joint Power Authority (“SLT JPA”)
In 2000, the County of El Dorado (“County”), the City of South Lake Tahoe (“City”), and the Tahoe Paradise Resort Improvement District (“TPRID”) entered into a Joint Exercise of Powers Agreement (“JPA Agreement) creating the South Lake Tahoe Recreation Facilities Joint Powers Authority to finance certain recreational facilities.
The SLT JPA formed a Community Facilities District (“CFD”) to fund the improvements and the voters in 2000 approved a special tax to service the bond and provide additional moneys for the programs (Measure S).
The original JPA Agreement restricted use of the funds to the following public facility locations, which corresponded with the permitted uses authorized by Measure S:
• Ice skating rink,
• Up to four athletic fields on or adjacent to Lake Tahoe Community College (“LTCC”),
• Public recreation facilities located on property owned by TPRID
• Maintenance of the LTCC athletic fields,
• Maintenance of the TPRID facilities, and
• Maintenance of new bike trails (built after the passage of Measure S), within the boundaries of the JPA area.
In 2009, the parties approved the First Amendment to the JPA Agreement which allowed for the funds to be used for renovations, maintenance , and capital improvements for the Little League ball fields located on Rufus Allen Boulevard at Lyons Avenue, South Lake Tahoe. However, the 2009 corresponding ballot measure failed to receive the required 2/3 vote.
In 2011, the Second Amendment to the JPA Agreement broadened the range of improvements that can be funded by Measure S to include any youth ball fields located in the JPA’s jurisdictional area, bicycle trails that were in existence prior to the passage of Measure S, and for bicycling-related activities. The 2011 corresponding ballot Measure R was approved by the voters.
The JPA documents provided basic maintenance funding in the following amounts:
• $50,000 per year for the LTCC athletic fields
• $50,000 per year for TPRID facilities
• $5,000 per mile for bicycle trails
Because the SLT JPA was created solely for the purpose of financing recreational facilities and administering Measure S funds, once the bonds have been paid off and the Measure S special tax has expired, the SLT JPA will cease to exist and so will the maintenance funds for the LTCC athletic fields, TPRID facilities, and bicycle facilities. The last year for collection of the Measure S special taxes is 2029-2030, with the final bond payment on September 1, 2030.
The SLT JPA is proposing to place a measure on the ballot in June 2026 to extend the levy of Measure S special taxes within the CFD boundaries by 30 years (beginning with FY 2030-2031 through FY 2059-2060), with no new bonds to be issued.
Summary of Proposed Third Amendment to the JPA Agreement. The proposed Third Amendment to the JPA Agreement, for submission and approval of the JPA’s member agencies, include the following changes:
• Extends the JPA and collection of special taxes by 30 years
• Allows for an annual 2% compounded rate increase beginning in fiscal year 2031-2032. This equates to approximately $0.36+/ year increase for the typical residential property within the CFD.
• Modifies the list of facilities and services that will be funded by the special taxes.
• Increases the JPA’s annual contribution for maintenance of the LTCC athletic fields from $50,000 to $90,000.
• Increases the JPA’s annual contribution for maintenance of TPRID facilities from $50,000 to $135,000.
• Provides for an annual $90,000 contribution to Lake Tahoe Unified School District towards maintenance of community play fields on its property. Currently no JPA funds are paid to the school district.
• Broadens bicycle trails eligible for JPA maintenance funds within the City and County to existing and new Class 1 or shared-use bicycle trails.
• Increases annual bicycle trail maintenance payments to the City and County from $5,000/mile to $10,000/mile for eligible trails.
• Allows JPA to modify the funding allocations, but only if proposed changes have first been submitted to and approved by the governing boards of the JPA member agencies.
• Allows for all remaining special tax funds in excess of the payments noted above and not needed to administer the JPA to be awarded to the City and County after consultation with the Bicycle Advisory Committee for maintenance and improvement of the bicycle trail network and for other bicycle related facilities, services, or programs within the CFD.
II. Joint Community Facilities Agreement (“JCFA”)
Subsequent to the creation of the SLT JPA, the County, City, and SLT JPA entered into a Joint Community Facilities Agreement (“JCFA”). The original JCFA, as amended prior to the passage of Measure S in 2000, provided for the duties and obligations concerning the facilities and services to be financed by the CFD that will be owned and operated by the County, City, and TPRID, and restricted use of the CFD bond proceeds to the following facilities specified in the JCFA:
• $3,800,000 to the City for construction of the ice arena
• $1,300,000 to the City to construct up to four new athletic fields on and/or adjacent to LTCC
• $200,000 to TPRID for new public recreation facilities
• $50,000 annually for maintenance of LTCC athletic fields; $50,000 annually for maintenance of TPRID facilities; and $5,000/mile annually for maintenance of new Class 1 or shared-use bicycle trails
The Second Amendment to the JCFA in 2011 was accomplished through the JPA’s Resolution 2011-02 Calling An Election, which was submitted to and approved by the voters as Measure R in November 2011. The complete text of Measure R, incorporated into the Resolution, effectively modified the JCFA by modifying the description of facilities and services to include renovations and capital improvements to youth ball fields and rehabilitation of bicycle trails in existence prior to the 2009 Measure S. The Resolution also created a Bicycle Advisory Committee and a Fields Advisory Committee.
Summary of Proposed Third Amendment to the JCFA. The proposed Third Amendment to the JCFA aligns with the proposed provisions in the Third Amendment to the JPA Agreement related to the JPA’s annual contribution amounts, expansion of bicycle trails eligible for funding, provision for modifying the funding allocation, and use of the excess funds.
III. SLT JPA Proposed Ballot Measure
The SLT JPA Board considered and approved the Third Amendment to the JPA Agreement and the Third Amendment to the JCFA on December 18, 2025. The SLT JPA also approved a Resolution of Consideration starting the process to place the special tax extension before the voters on the June 2, 2026 primary ballot. The third amendments to the JPA Agreement and the JCFA that the Board of Supervisors is being asked to consider and approve do not become effective unless the voters approve the ballot measure extending the special tax assessment by 30 years.
ALTERNATIVES
The Board could choose to not approve the proposed third amendments to the JPA Agreement and JCFA, which would impact the process for creating a June 2026 ballot measure to extend the JPA’s special taxes that provide funding for County-owned bicycle trails in the South Lake Tahoe area.
PRIOR BOARD ACTION
Legistar file 11-1247 - November 1, 2011- Board authorized Chair to sign the Second Amendment to the JPA Agreement
OTHER DEPARTMENT / AGENCY INVOLVEMENT
South Lake Tahoe Recreation Facilities JPA, City of South Lake Tahoe, Tahoe Paradise Resort Improvement District
CAO RECOMMENDATION / COMMENTS
Approve as recommended.
FINANCIAL IMPACT
N/A
CLERK OF THE BOARD FOLLOW UP ACTIONS
Obtain the Chair’s signature and return to County Counsel’s Office.
STRATEGIC PLAN COMPONENT
Good Governance
CONTACT
Lisa Watson, X7922