New Laws Impacting School District Financing Mechanisms
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1 Blending Financing Mechanisms to Meet School District Needs David Taussig & Associates, Inc Birch Street, Ste Newport Beach, CA Phone: MARCH 25, 2014 Branch Offices: San Francisco, Riverside, Fresno New Laws Impacting School District Financing Mechanisms Annexable CFDs (SB 692) Overview School Maintenance CFDs (SB 692) CFD Prevailing Wage Issue (Azusa Decision AB 1336 & SB 377) Revised Infrastructure Financing District Law (SB 33 & SB 1 Pending) 1
2 Standard Community Facilities District Formation Process School District Boundary Property Owner Petition or School Board Resolution Resolution of Intention CFD #1 CFD #2 CFD #3 Resolution of Formation Public Hearing Election within CFD (2/3 vote required) Recordation of Special Tax Lien Annexable CFDs (SB 692) Mechanism to simplify process of annexing future projects into one CFD: Create Core CFD on one or more Assessor s Parcels agreeing to establish CFD on their properties Form Core CFD through standard formation process At formation of CFD, designate entire remainder of School District as Future Annexable Area Condition future development to annex to CFD or pay School Impact Fees Any parcel can annex to CFD through request signed by 100% of the owners of the parcel, or just pay School Impact Fee Create separate Improvement Area with separate tax formula for each annexed project, if appropriate 2
3 Annexation Example: City of Paso Robles Advantages Simplified Formation Process Can include individual parcels that couldn t form their own CFD Can generate enhanced mitigation beyond School Fee levels from those property owners participating in a CFD School Maintenance CFDs (SB 692) 1996 Law Maintenance Services for elementary and secondary school sites and structures can be funded Requires registered voter (not property owner) election SB 692 Maintenance and operation of any real property or other tangible property with an estimated useful life of five (5) or more years that is owned by a public agency Maintenance of other school related facilities, such as community center, transportation center, school buses, pools, administration buildings, etc. May not require registered voter election 3
4 CFD Prevailing Wage Issue (Azusa Decision) California Court of Appeal Decision: Azusa Land Partners v. Dept. of Industrial Relations (Dec. 2010) Finding Acceptance by a developer of Mello-Roos bond proceeds to pay for a portion of public improvements in a development project renders all of the public improvements in the project a public work under the California Labor Code. Impact on School Districts Developers funding school mitigation with a CFD will need to pay prevailing wages on all roads, sewer & water improvements, flood control facilities, landscaping and parks, and all other public improvements AB 1336 & SB377 i.) require filing by public agency of Notice of Completion and Notice of Acceptance with Labor Commissioner and ii.) lengthen time periods for DIR reviews of complaints (18 months after Notice of Completion) Revised Infrastructure Financing District Law (Redevelopment Lite) SB 33 Pending SB 1 Pending IFD can use tax increment generated within its boundaries to finance public facilities, except for School District, County Office of Education and Community College District tax increment School District can not participate in Joint Powers Authority establishing IFD (Pending Legislation) Any public improvement with useful life of five (5) years or more can funded by an IFD (including schools) School Districts will need to make a political arrangement with the City or County (e.g., joint use park or recreation facility) 4
5 Capistrano Unified School District Financing Program 11 CFDs and 1 School Facilities Improvement District Capistrano Unified School District Blended Financing $31,950,000 Certificates of Participation Improvements to Capistrano Valley High School Additions to Newhall Middle School District Administrative Facilities Set-up a CUSD School Facilities Corporation to own the financial facilities CUSD makes lease payments to Corporation Not a bond issue, so no bond election required Sources of Lease Payments 1. Redevelopment Tax Increment 2. CFD Special Taxes 3. Lease payments from tenants in Administrative Facilities 5
6 3/20/2014 Questions and Answers 6
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