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 —  ASSESSMENT DISTRICTS, HISTORY & BACKGROUND

 —  OPERATION AND MAINTENANCE ASSESSMENT DISTRICT NO. 1

 —  CONSOLIDATED CAPITAL ASSESSMENT DISTRICT
        – North Area Local Project Capital Assessment District No. 2
            – Capital Improvement Equalization Fee (CIEF)
        – American River/South Sacramento Streams Group Assessment District No. 3
        
 — NATOMAS BASIN LOCAL ASSESSMENT DISTRICT

 — CONSOLIDATED CAPITAL ASSESSMENT DISTRICT NO. 2

ASSESSMENT DISTRICTS, HISTORY AND BACKGROUND

SAFCA was formed in 1989 by local agencies anxious to address the deficiencies in Sacramento's flood control system identified by the U.S. Army Corps of Engineers (Corps) following the flood of 1986. Through a joint exercise of powers agreement, the City of Sacramento (City), County of Sacramento (County), the Sacramento County Water Agency, Sutter County, the Sutter County Water Agency, the American River Flood Control District (ARFCD), and Reclamation District 1000 (RD 1000) pooled their common flood control authorities, established a management structure, and identified a program for improving Sacramento's flood control system. This program has three elements:

  • Ensure the structural integrity of the existing levee system;
  • Provide at least a 100-year level of flood protection as quickly as possible to the areas within the FEMA 100-year floodplain by, among other actions, increasing the space available for flood control at Folsom Dam and Reservoir (Folsom); and
  • Work toward achieving at least a 200-year level of flood protection for the Sacramento area.
  • SAFCA finances the local share of the cost to improve Sacramento’s flood control system, by creating assessment districts and levying annual assessments on properties which benefit from the improvements.  These assessments are billed on Sacramento County’s and Sutter County’s  annual real property tax bill.

SAFCA has carried out its flood risk management program on a step-by-step basis. The Agency has succeeded in moving flood zone properties in Natomas and North Sacramento (North Area) from a high- risk status (less than 100-year protection) to a moderate-risk status (greater than 100-year but less than 200-year protection) by raising and strengthening levees around the Natomas basin and along lower Dry and Arcade Creeks. When this work is completed, these properties will have greater than a 200-year level of protection and a relatively low risk of flooding. Outside the North Area, steps have been taken to ensure the integrity of the levee system along the Sacramento and American Rivers and to secure additional flood storage space at Folsom on an interim basis. The fruits of this effort were highlighted during the flood of 1997, when these measures helped prevent catastrophic flooding in Sacramento. Nevertheless, pending further improvements to the existing flood control system, over 80,000 flood zone parcels remain at a relatively high risk of flooding and 20,000 more are in a moderate-risk status. The 1997 flood underscored the urgency of pursuing additional measures to protect these properties. Congress responded in August 1999 by authorizing the most significant package of improvements to Sacramento's flood control system since the construction of Folsom Dam in 1956. This package is contained in the Water Resources Development Act (WRDA) of 1999.

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OPERATION & MAINTENANCE (O&M) ASSESSMENT DISTRICT NO. 1

JUNE 1991 TO PRESENT

Final Engineer's Report

Authority
Section 103 of the Sacramento Area Flood Control Act (West's Water Code Appendix Chapter 130, the ACT) provides the Sacramento   Area Flood Control Agency (SAFCA) the authority to levy annual assessments for the operation and  boundary map maintenance of projects, for the satisfaction of liabilities arising from projects, for the administrative costs of SAFCA, and to accumulate a fund which may be used to advance the cost of SAFCA projects, provided  that the advances be repaid, with interest as determined by the Board of Directors, from assessments, reassessments or special taxes, charged by SAFCA pursuant to the Act.

Purpose
The assessments will be used to fund the operation and maintenance costs of SAFCA to continue coordinated efforts to bring flood protection to the greater Sacramento area.

 Boundary
O&M assessments are levied on lands influenced by flows on the American River and contributing tributary creeks and drainage channels within SAFCA's jurisdictional Boundary that benefit by
O&M projects. Figure 1 shows SAFCA's overall jurisdictional Boundary which is basically the Boundary of Sacramento County together with a small portion of Sutter County (Natomas Cross Canal to the Sacramento/Sutter County line and Sutter County to the Sutter/Placer County line).


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CONSOLIDATED CAPITAL ASSESSMENT DISTRICT

APRIL 2007 TO PRESENT

The Consolidated Capital Assessment District (CCAD) is anticipated to be terminated sometime in 2017 when the outstanding CCAD bonds are refinanced by the issuance of Consolidated Capital Assessment District No. 2 bonds (see below)

Final Engineer's Report

SAFCA dissolved two existing capital assessment districts (the North Area Local Project Capital Assessment District No. 2 and the American River/South Sacramento Streams Group Capital Assessment District No. 3) and consolidated them into a new capital assessment district in order to fairly apportion among benefiting property owners for:

  • The local share of costs for capital improvements to Sacramento area levees and Folsom Dam;
  • Debt service on bonds sold to pay for the North Area Local Project; and
  • The cost of assuring levee integrity over the life of the Project

How is your assessment calculated?

The method used to apportion costs within the CCAD will be in full compliance with Proposition 218 (Right to Vote on Taxes Act, 1996). The CCAD has a life of 30 years. It is divided into eight benefit zones (see map), which would be assessed for the project features that specifically benefit each zone. Within each benefit zone, the costs would be distributed across the properties in proportion to the flood protection benefits (or avoided flood damages) provided by the new project features. Based on historic experience with flood damages, assessments will be proportional to:

  • Depth of Flooding (0-5 feet, 5-10 feet, greater then 10 feet)
  • Type of Land Use (Residential, Commercial-Industrial, Vacant or Agricultural)
  • Parcel Acreage
  • Building Square Footage
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NORTH AREA LOCAL PROJECT CAPITAL ASSESSMENT DISTRICT NO. 2 (NALP AD NO. 2)

JUNE 1995 TO APRIL 2007

NOTE: THIS ASSESSMENT DISTRICT WAS DISSOLVED IN JULY OF 2007 - THIS INFORMATION IS BEING PROVIDED FOR HISTORICAL PURPOSES ONLY.

Authority
The Sacramento Area Flood Control Agency Act of 1990 ("SAFCA Act") provides the Authority for SAFCA to levy asseBoundary Mapssments within the entire SAFCA jurisdictional area or within any project area determined to particularly benefit from a project. NALP AD No. 2 encompasses lands which benefit from the North Area Local Project. Assessments are apportioned to properties in accordance with the relative benefit received.

Purpose
The Purpose of this assessment is to fund the engineering design, construction, right- of-way acquisition and utility relocation of the North Area Local Project. Please see Flood Protection Projects for details.

Boundary
The North Area Local Project consists of a series of levee and other flood control improvements designed to provide increased flood protection to the Natomas basin and portions of Rio Linda and North Sacramento along the lower Dry and Arcade watersheds. As the 1986 and 1995 floods demonstrated, these areas are vulnerable to flooding due to high flows, either separately or in combination, in the Sacramento River, the American River and tributary streams east of the Natomas basin. See below.

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APPLICABILITY OF CAPITAL IMPROVEMENT EQUALIZATION FEE (CIEF)

NOTE: THIS FEE WAS TERMINATED IN JULY OF 2007 - THIS INFORMATION IS BEING PROVIDED FOR HISTORICAL PURPOSES ONLY.

Purpose:
The CIEF was imposed by SAFCA's Board of Directors to ensure future developing properties paid their fair share of the cost of project benefits as compared to properties already developed at the time of formation of the NALP AD No. 2

General:
Upon receipt of an application for a building permit to either the Neighborhoods, Planning and Development Services Department of the CityBounday Map of Sacramento, the Building Inspection Division of the County of Sacramento, or the Sutter County Community Services Department, collectively referred to as the "City or Counties", the City or Counties will make an initial determination of the CIEF applicability based on (1) location of the proposed development project, (2) year in which the development occurs, and (3) exemption criteria as outlined below. The CIEF is also to be imposed to the extent permitted by law on any development which does not require a building permit from the City or Counties (such as a hospital, which makes application to the State). When such development is required to apply to the City or Counties for a permit other than a building permit, for example, a certificate of occupancy, the CIEF will be payable prior to issuance of such permit.

SAFCA retains the right of final determination as to whether the proposed development project lies within the defined CIEF Boundary and whether it is a permit upon which Fees are to be imposed.

CIEF Boundary:
The CIEF applies to (a) all parcels located within the Natomas Basin and (b) parcels located within those portions of North Sacramento that are part of the Capital Assessment District. The CIEF Boundary encompasses those land areas in Sacramento County and Sutter County within SAFCA's jurisdictional boundary that will receive the direct flood control benefits of the North Area Local Project (Project) as defined by reference in the Revised CIEF Report. Although agricultural lands that are not within City or County designated areas for future urbanization were excluded from the Capital Assessment District because they were presumed not to benefit from the Project in their agricultural state, these same agricultural lands are included in the CIEF Boundary. As long as the property remains in agricultural use and the General Plans are not revised to include the property for future urbanized development, the CIEF will not apply. If, however, the properties gain the entitlement and do develop, then the CIEF will apply. In Sutter County, the CIEF will become applicable at the time development entitlement is obtained through the zoning process.

Collection Period:
The CIEF Fee was collected beginning February 1,1998 through June 30, 2007.

Exemptions:
The CIEF was not be collected for additions to single-family dwelling units because either (a) such additions will not result in a change in Capital Assessments for the property (and, therefore, the CIEF would be zero), or (b) the amount of the CIEF collected from such additions would not be sufficient to justify the administrative costs of calculating, collecting and administering the CIEF. The CIEF does not apply to structures that are being replaced in kind as a result of fire damage or other natural disaster. Consistent with the methodology for determining Capital Assessments, development projects on land owned by government agencies are exempt from the CIEF unless such constructed facilities are primarily leased to private enterprises for non-governmental functions. SAFCA reserves the right of ultimate determination for exemption under this criteria.

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AMERICAN RIVER/SOUTH SACRAMENTO STREAMS GROUP
(AR/SSSG) CAPITAL ASSESSMENT DISTRICT NO. 3

 APRIL 2000 - APRIL 2007

NOTE: THIS ASSESSMENT DISTRICT WAS DISSOLVED IN JULY OF 2007 - THIS INFORMATION IS BEING PROVIDED FOR HISTORICAL PURPOSES ONLY.


Boundary MapAuthority
The Sacramento Area Flood Control Agency Act authorizes the Sacramento Area Flood Control Agency (SAFCA) to levy assessments "within the entire area of the agency or within any project area determined by the Board to particularly benefit from a given project" (Water Code App., Chapter 130-110). The Assessment District (District) is a single assessment district encompassing properties that derive a special benefit from the American River and South Sacramento Streams Group (AR/SSSG) flood control improvements financed in part through the District. Assessments are apportioned to these properties in accordance with the relative special benefit received.

Purpose
The improvements authorized in the 1999 WRDA include: modifications to the low-level outlet works at Folsom designed to increase Folsom's release capacity during the early stages of a flood event; continuation of the variable flood control storage space operation initiated by SAFCA and the Bureau of Reclamation (Reclamation) in 1995 with a slight reduction in the maximum space required under this operation; improvements to portions of the north and south levees of the American River and installation of a closure structure at the mouth of the Mayhew Drain designed to ensure safe containment of Folsom's emergency spillway release (160,000 cfs) within the levied channel; and levee improvements designed to increase the conveyance capacity of the SSSG and protect the southern portion of the City and County from the flood waters of the Consumnes and Mokelumne Rivers. Please see Flood Protection Projects for details.

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NATOMAS BASIN LOCAL ASSESSMENT DISTRICT (NBLAD)

APRIL 2011 to PRESENT

FINAL ENGINEERS REPORT

boundary mapAuthority
The Sacramento Area Flood Control Agency Act of 1990 ("SAFCA Act") provides the Authority for SAFCA to levy assessments within the entire SAFCA jurisdictional area or within any project area determined to particularly benefit from a project. The Natomas Basin Local Assessment District encompasses lands which benefit from the Natomas Levee Improvement Program. Assessments are apportioned to properties in accordance with the relative benefit received.

Purpose
The Natomas Levee Improvement Program (NLIP) was commended in 2007 following creation of the CCAD to provide funding for the estimated local share of the costs of projects necessary to provide properties in the Natomas Basin with a 200-year level of flood protection in accordance with public safety objectives adopted by the California Legislature. The Natomas Basin Local Assessment District was formed in April of 2011 to provide additional local funding to cover cost increases in the NLIP due to changes in urban levee design standards (and the resulting redesign of NLIP projects) and other factors.

Boundary

NBLAD assessments are assessed, commencing in Fiscal Year 2013-14, on projects within the Natomas Basin in both Sacramento and Sutter Counties.

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CONSOLIDATED CAPITAL ASSESSMENT DISTRICT NO. 2 (CCAD 2)

JUNE 2016 to PRESENT

FINAL ENGINEER'S REPORT

SAFCA formed the Consolidated Capital Assessment District No. 2 (CCAD 2) to re-finance SAFCA's flood risk management program. It is anticipated that the CCAD 2 assessments will not be levied until the 2017-18 Fiscal Year and will provide funds to re-finance the outstanding CCAD bonds and other obligations incurred in connection with CCAD and in anticipation of the CCAD 2.Boundary Map link

The CCAD 2 assessments will fund the local share of projects as more fully described in the Final Engineer's Report:

  • The local share of costs for capital improvements to Sacramento area levees and Folsom Dam;
  • Debt service on bonds sold to pay for the North Area Local Project; and
  • The cost of assuring levee integrity over the life of the Project.

How is your assessment calculated?

The method used to apportion costs within the CCAD 2 will be in full compliance with Proposition 218 (Right to Vote on Taxes Act, 1996). The CCAD 2 has a life of 30 years. It is divided into eight benefit zones (see map), which would be assessed for the project features that specifically benefit each zone. Within each benefit zone, the costs would be distributed across the properties in proportion to the flood protection benefits (or avoided flood damages) provided by the new project features. Based on historic experience with flood damages, assessments will be proportional to:

  • Depth of Flooding (0-5 feet, 5-10 feet, greater then 10 feet)
  • Type of Land Use (Residential, Commercial-Industrial, Vacant or Agricultural)
  • Parcel Acreage
  • Building Square Footage

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