BERRYMAN AND HENIGAR 004- 2003 - Laserfiche WebLink

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Mr. Jim Ross November 20, 2002 Page 5 of 14 r ,, 01191T A' ` CITY OF SANTA ANA SPECIAL DISTRICTS DEVELOPMENT TASK NO. TASK DESCRIPTION DELIVERABLES 3 Develop Selected Financing Strategy • Review the new services or improvements, or increased service levels that Preliminary the City is considering funding through the levying of assessments or special Assessment or taxes. Identify issues associated with special versus general benefit for each Special Tax Rates type of service and determine how costs should be shared if there are services that include both special and general benefit. Identify the special benefits that each parcel would receive from the services and improvements to be funded. • Meet with City staff to review and reach a consensus on the special benefits each parcel receives within the boundaries of the districts from the new services and improvements to funded by the levying of an assessment • Review the assessment methodologies that could be adopted or are currently in place in the City's existing districts to determine if they are perceived as being fair by property owners, or is there a belief that some classes of property are not paying their "fair share ". Identify what changes, if any, need to be made to the current assessment methodologies to be in compliance with Proposition 218. • Develop up to three (3) alternative assessment special tax methodologies that meet the requirements of Proposition 218 and Senate Bill 919, and identify the pros and cons of each methodology. It is Berryman & Henigar'i intent to keep the methodology simple while still complying with the "special" benefit requirements of Proposition 218 and Senate Bill 919. Because of the large number of parcels involved, it will be extremely important to develop a methodology that will not result in a large number of property owner appeals each fiscal year. If special benefit zones are required because of varying degrees of benefit throughout the districts, they will be incorporated into the draft benefit assessment methodology. • Calculate the level of special tax or incremental increase in assessment that would be needed for each category of property to fund each of the services identified by the City as well as any contribution that would be required from other sources for any general benefit. • Outline the alternatives available to the City, including increase assessments within the current assessment districts, dissolve the existing districts and form new assessment districts or to form "overlay" districts to fund the incremental increase in services. The benefits or potential problems associated with each of these alternatives will be clearly identified. • Meet with City staff to review the preliminary special tax or assessment spread methodologies and assessments that would be needed for each new or increased service level identified by the City. Berryman & Henigar