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HEARING - Department of Transportation, Maintenance and Operations Division, recommending the Board approve and authorize the Chair to sign the following Resolutions setting for election measures for various Zones of Benefit within County Service Area 9 during the Gubernatorial General Election to be held November 3, 2026:
1) Resolution 098-2026 to consider a special tax increase to provide road improvement and maintenance services in the Walnut Drive Zone of Benefit 98124 (District: 4);
2) Resolution 099-2026 to consider a special tax increase to provide road improvement and maintenance services in the Tegra Road Zone of Benefit 98123 (District: 4);
3) Resolution 100-2026 to consider a special tax increase to provide road improvement and maintenance services in the Rancho Ponderosa Estates Road Zone of Benefit 98154 (District: 4); and
4) Resolution 101-2026 to consider a special tax increase to provide road improvement and maintenance services in the Fernwood-Cothrin Ranch Road Zone of Benefit 98114 (District: 2).
FUNDING: County Service Area Zone of Benefit Assessments/Service Charges & Special Taxes. (100%)
Body
DISCUSSION / BACKGROUND
The Policy and Procedure Guidelines for Creation and Administration of Zones of Benefit within a County Service Area (Guidelines), amended version adopted June 2, 1987, provided for the Zone Advisory Committee to make recommendations regarding the level of the annual assessments to be placed on the tax roll. Assessments were set annually by Resolution of the Board, as allowed under County Service Area laws at the time. On September 10, 2024 (Legistar File 24-0845, Item 14), the Guidelines were amended for, among other things, consistency with current state laws and County practices regarding benefit assessments and special taxes.
The Department of Transportation (Transportation) has received election requests from four (4) Zone of Benefit (zone) advisory committees.
Walnut Drive Zone of Benefit 98124
On August 6, 1985, the Board of Supervisors formed the Walnut Drive Zone of Benefit 98124, by Resolution 212-85 for the purpose of providing road improvement and maintenance services.
Prior to November 6, 1997, the effective date of Articles XIIIC and XIIID of the California state constitution, also known as Proposition 218, the zone advisory committee recommended an assessment to fund zone operations at $100 per parcel.
On July 23, 1996, a mailed ballot election was conducted at the request of the advisory committee to replace their $100 benefit assessment with an increased benefit assessment of $325. Measure W was presented to the electorate of the zone and received the required majority vote approving the increase.
On November 5, 2024, a mailed ballot election was conducted at the request of the advisory committee to replace their $325 benefit assessment with an increased annual special tax amount of $685 per parcel. Measure C was presented to the electorate of the zone and failed to receive the required two-thirds majority vote approving the increase.
On November 4, 2025, another mailed ballot election was conducted at the request of the advisory committee to replace their $325 benefit assessment with an increased annual special tax amount of $685 per parcel. Measure E was presented to the electorate of the zone and failed to receive the required two-thirds majority vote approving the increase.
At the December 2, 2025, general meeting, the Walnut Drive advisory committee reaffirmed that the existing $325 benefit assessment per parcel remains insufficient to provide the level of maintenance services desired by the residents and property owners in the zone. The committee and residents recommend the County conduct an election for the registered voters in the zone to consider replacing the current benefit assessment with an increased special tax of $525 per parcel. The advisory committee has not recommended the special tax be subject to annual adjustments based on an official index.
The zone's committee provided the agenda and minutes from the December 2, 2025, meeting, which reflects the recommendation for the ballot measure.
The Registrar of Voters has determined one hundred sixty-two (162) voters are registered to vote within the Walnut Drive zone boundaries. Upon Board approval of the Resolution setting the measure for election, the measure will be included on the ballots distributed to the zone electorate for the scheduled election on November 3, 2026.
Tegra Road Zone of Benefit 98123
On August 6, 1985, the Board of Supervisors formed the Tegra Road Zone of Benefit 98123, by Resolution 211-85 for the purpose of providing road improvement and maintenance services.
Prior to November 6, 1997, the effective date of Articles XIIIC and XIIID of the California state constitution, also known as Proposition 218, the zone advisory committee recommended a benefit assessment to fund zone operations at $260 per parcel.
On June 29, 1999, a mailed ballot election was conducted at the request of the advisory committee to replace their $260 benefit assessment with an increased special tax amount of $360 per parcel. Measure E was presented to the electorate of the zone and failed to receive the required two-thirds majority vote approving the increase.
Another mailed ballot election was conducted on July 15, 2003, at the request of the advisory committee to replace their $260 benefit assessment with an increased special tax amount of $450 per parcel. Measure R was presented to the electorate of the zone and failed to receive the required two-thirds majority vote approving the increase. The benefit assessment amount of $260 per parcel has remained in effect.
At the March 26, 2026, general meeting, the Tegra Road advisory committee determined that the existing $260 assessment amount per parcel is not sufficient to provide the level of maintenance services desired by the residents and property owners in the zone. The committee and residents recommend the County conduct an election for the registered voters in the zone to consider replacing the current benefit assessment with an increased special tax of $520 per parcel with annual adjustments for cost of living using the Engineering News Record Construction Cost Index.
The zone's committee provided the agenda and minutes from the March 26, 2026, meeting, which reflects the recommendation for the ballot measure.
The Registrar of Voters has determined sixty-two (62) active voters are registered to vote within the Tegra Road zone boundaries. Upon Board approval of the Resolution setting the measure for election, the measure will be included on the ballots distributed to the zone electorate for the scheduled election on November 3, 2026.
Rancho Ponderosa Estates Road Zone of Benefit 98154
On August 8, 1989, the Board of Supervisors formed the Rancho Ponderosa Estates Road Zone of Benefit 98154, by Resolution 257-89 for the purpose of providing road improvement and maintenance services.
Prior to November 6, 1997, the effective date of Articles XIIIC and XIIID of the California state constitution, also known as Proposition 218, the zone advisory committee recommended a benefit assessment to fund zone operations at $225 per parcel. This amount has been collected annually since.
At the January 4, 2026, general meeting, the Rancho Ponderosa advisory committee determined that the existing $225 benefit assessment amount per parcel is not sufficient to provide the level of maintenance services desired by the residents and property owners in the zone. The committee and residents recommend the County conduct an election for the registered voters in the zone to consider replacing the current benefit assessment with an increased special tax of $500 per parcel. The advisory committee has not recommended the special tax be subject to annual adjustments based on an official index.
The zone's committee provided the agenda and minutes from the January 4, 2026, meeting, which reflects the recommendation for the ballot measure.
The Registrar of Voters has determined fifty-seven (57) active voters are registered to vote within the Rancho Ponderosa Estates Road zone boundaries. Upon Board approval of the Resolution setting the measure for election, the measure will be included on the ballots distributed to the zone electorate for the scheduled election on November 3, 2026.
Fernwood-Cothrin Ranch Zone of Benefit 98114
On April 30, 1985, the Board of Supervisors formed the Fernwood-Cothrin Ranch Zone of Benefit No. 98114, by Resolution 91-85 for the purpose of providing road improvement and maintenance services.
Prior to November 6, 1997, the effective date of Articles XIIIC and XIIID of the California state constitution, also known as Proposition 218, the zone advisory committee recommended an assessment to fund zone operations at $100 per parcel.
On July 23, 1996, a mailed ballot election was conducted at the request of the advisory committee to increase their benefit assessment to $200 per parcel. Measure A was presented to the electorate of the zone and did not receive the required two-thirds majority vote approving the increase. The benefit assessment of $100 per parcel remained in effect.
On July 21, 1998, a mailed ballot election was conducted at the request of the committee. Measure N was presented to the zone electorate and received the required two-thirds majority approval. An annual special tax of $150 on each parcel of real property within the zone replaced the benefit assessment and has been collected annually since fiscal year 1998-99.
Subsequent mailed ballot elections were conducted for the zone electorate to consider an increase to the annual special tax amount of $150 per parcel. On June 17, 2003, Measure F for consideration of a $250 annual special tax amount failed to receive the required two-thirds majority vote approving the increase. On May 6, 2014, Measure M for consideration of an annual special tax of $365 also failed.
Most recently, a mailed ballot election took place on November 4, 2025, at the request of the advisory committee to replace their $150 special tax with an increased annual special tax amount of $450 per parcel. Measure B was presented to the electorate of the zone and failed to receive the required two-thirds majority vote approving the increase.
During the March 31, 2026, General Meeting, the Fernwood-Cothrin Ranch advisory committee reaffirmed that the existing $150 special tax amount per parcel remains insufficient to provide the level of maintenance services desired by the residents and property owners in the zone. The committee and residents recommend the County conduct an election for the registered voters in the zone to consider replacing the current $150 special tax with an increased special tax of $375 per parcel with annual adjustments for cost of living using the Engineering News Record Construction Cost Index.
The zone's committee provided the agenda and minutes from the March 31, 2026, meeting, which reflects the recommendation for the ballot measure.
The Registrar of Voters has determined four hundred ninety (490) active voters are registered to vote within the Fernwood-Cothrin Ranch Road zone boundaries. Upon Board approval of the Resolution setting the measure for election, the measure will be included on the ballots distributed to the zone electorate for the scheduled election on November 3, 2026.
ALTERNATIVES
The Board may choose not to approve all, or some, of the Resolutions setting the measures for election. While there is no guarantee the measures will pass, without the elections there is no opportunity for the voters in the zones to consider the measure to increase funding for zone activities.
PRIOR BOARD ACTION
N/A
OTHER DEPARTMENT / AGENCY INVOLVEMENT
County Counsel
Registrar of Voters
CAO RECOMMENDATION / COMMENTS
Approve as recommended
FINANCIAL IMPACT
There is no impact to Net County Cost. The estimated cost for conducting each election is approximately $1,500. Actual costs will be determined on a time and materials basis and will be paid from the respective zone funds.
There are seventy-five (75) parcels in the Walnut Drive Zone of Benefit, each subject to the current benefit assessment/service charge of $325 annually, for a total zone revenue of $24,375. Should the measure receive the required two-thirds majority votes in favor of the increase, the annual special tax of $525 per parcel will result in an annual revenue of $39,375, an increase of $15,000 annually for zone operations. Should the measure fail to receive the two-thirds majority vote, the benefit assessment/service charge will continue to be collected at $325 per parcel, with the annual revenue to the zone remaining at $24,375.
There are twenty-three (23) parcels in the Tegra Road Zone of Benefit, each subject to the current benefit assessment/service charge of $260 annually, for a total zone revenue of $5,980. Should the measure receive the required two-thirds majority votes in favor of the increase, the annual special tax of $520 per parcel will result in an annual revenue of $11,960, an increase of $5,980 annually for zone operations. Should the measure fail to receive the two-thirds majority vote, the benefit assessment/service charge will continue to be collected at $260 per parcel, with the annual revenue to the zone remaining at $5,980.
There are twenty-nine (29) parcels in the Rancho Ponderosa Estates Road Zone of Benefit, each subject to the current benefit assessment/service charge of $225 annually, for a total zone revenue of $6,525. Should the measure receive the required two-thirds majority votes in favor of the increase, the annual special tax of $500 per parcel will result in an annual revenue of $14,500, an increase of $7,975 annually for zone operations. Should the measure fail to receive the two-thirds majority vote, the benefit assessment/service charge will continue to be collected at $225 per parcel, with the annual revenue to the zone remaining at $6,525.
There are two hundred sixty-four (264) parcels in the Fernwood-Cothrin Ranch Zone of Benefit, each subject to the current special tax of $150 annually, for a total zone revenue of $39,600. Should the measure receive the required two-thirds majority votes in favor of the increase, the annual special tax of $375 per parcel will result in an annual revenue of $99,000, an increase of $59,400 annually for zone operations. Should the measure fail to receive the two-thirds majority vote, the annual special tax will continue to be collected at $150 per parcel, with the annual revenue to the zone remaining at $39,600.
CLERK OF THE BOARD FOLLOW UP ACTIONS
1) The Clerk of the Board will obtain the Chair's signature on one (1) original Resolution for each approved.
2) The Clerk of the Board will provide one (1) copy of the Resolution to the Department of Transportation, attention Elizabeth Hess, for further processing.
STRATEGIC PLAN COMPONENT
Priority: N/A
Action Item: N/A
CONTACT
Rafael Martinez, Director
Department of Transportation