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HEARING - Department of Transportation, Maintenance and Operations Division, recommending the Board adopt and authorize the Chair to sign Resolution 124-2025 setting for election a measure to consider a special tax increase to provide road improvement and maintenance services in the Lynx Trail Zone of Benefit 98130 (Zone) within County Service Area 9; noting that the measure will be submitted to the zone electorate on the ballots distributed for the general election scheduled for November 3, 2026. This action will formally rescind prior Resolution 076-2025.
(Districts 3 & 5)
FUNDING: Lynx Trail Road Zone of Benefit Special Taxes. (100%)
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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.
During the September 28, 2024, general meeting, the Lynx Trail Advisory Committee determined that the existing $300 special tax amount per parcel is not sufficient to provide the level of maintenance services desired by the residents and property owners within the zone. The committee and residents recommended the County conduct an election for the registered voters in the zone to consider increasing the special tax to $450 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 September 28, 2024, meeting, which reflected the recommendation for the ballot measure during the Uniform District Election to be held on November 4, 2025.
On June 17, 2025, the Board approved Resolution 076-2025 pursuant with the zone’s recommendation, setting for election a ballot measure during the Uniform District Election to be held on November 4, 2025.
The Department of Transportation (Department) has received a request from the zone to present the ballot measure to the zone electorate during the General Election scheduled for November 3, 2026.
During the June 21, 2025, advisory committee meeting, those present were in favor of postponing the ballot measure until the next General Election which is scheduled for November 3, 2026. The zone's committee provided the agenda and minutes from the June 21, 2025, meeting, which reflect the recommendation for the postponement.
Upon Board approval of Resolution 124-2025, the Department will submit the required documentation to the Registrar of Voters ensuring the measure will be included on the ballots distributed to the zone electorate for the scheduled general election on November 3, 2026.
ALTERNATIVES
The Board may choose not to approve the Resolution postponing the ballot measure until November 3, 2026. While there is no guarantee the measure will pass, without the election there is no opportunity for the voters in the zone to consider the measure to increase funding for zone activities.
PRIOR BOARD ACTION
6/17/25 - #25-0429, Board of Supervisors adopted Resolution 076-2025
9/10/24 - #24-0845, Board of Supervisors adopted Updated ZOB Guidelines
OTHER DEPARTMENT / AGENCY INVOLVEMENT
County Counsel
Registrar of Voters
CAO RECOMMENDATION / COMMENTS
FINANCIAL IMPACT
There is no change to Net County Costs. The estimated cost for conducting the election is approximately $1,500. Actual costs will be determined on a time and materials basis and will be paid from the zone's funds.
There are seventy-four (74) parcels in the Lynx Trail Zone of Benefit, each subject to the current special tax amount of $300 annually, for a total zone revenue of $22,200. Should the measure receive the required two-thirds majority votes in favor of the increase, the annual special tax of $450 per parcel will result in an annual revenue of $33,300, an increase of $11,100 annually for zone operations. Should the measure fail to receive the two-thirds majority vote, the special tax will continue to be collected at $300 per parcel, with the annual revenue to the zone remaining at $22,200.
CLERK OF THE BOARD FOLLOW UP ACTIONS
1) The Clerk of the Board will obtain the Chair's signature on one (1) original Resolution.
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
N/A
CONTACT
Rafael Martinez, Director
Department of Transportation