Oxnard staff recommend 2026-27 special tax rates for eight community facilities districts and county billing agreement

Anthony Miller, special districts manager in the Oxnard Public Works Department, presented a package of recommendations to the Oxnard City Council for fiscal year 2026-27 special tax levies on multiple community facilities districts (CFDs).

Miller asked the council, acting as the legislative body for the CFDs, to adopt resolutions setting special tax rates for CFD Nos. 1, 2, 3, 4, 5, 8, 9 and 2000-3 and to authorize the public works director or designee to execute an agreement with the Ventura County auditor-controller for placement of the direct assessments on the county secured property tax roll. "This is a map of special districts within the city of Oxnard," Miller said when introducing the recommendation.

The recommendations identify applied special tax rates, which Miller described as the amounts used to calculate the tax levied on each property and the sums necessary to fund district services, administration and reserves for the coming fiscal year. He said the applied rates cannot exceed each district's voter-approved maximum rate and that the rate-and-method-of-apportionment adopted by qualified electors at formation governs how levies are apportioned.

Miller told the council that NBS will prepare the final tax roll incorporating the applied rates listed in the staff report unless the rates are changed before full council consideration. "Unless changed prior to their presentation to the full council, they will be reflected in the final tax roll prepared by NBS and incorporated by reference in the attached resolutions," he said.

Miller highlighted one local limitation tied to a voter measure: "Specific to CFD 3 pursuant to the voter approved Measure H in 2018, the total amount of overhead costs of employees of the city of Oxnard that the CFD is allowed to fund is limited to $5,000 annually," he said. He added that remaining staff overhead expenses are funded via non-CFD funds and that the cap is incorporated into the levy calculation.

On billing, Miller said Ventura County requires annual approval of an agreement for billing of direct assessments to include special taxes and assessments on county property tax bills. "In the absence of this arrangement, the city will have to directly bill property owners for special taxes and assessments," he warned, recommending the council authorize the county billing agreement to streamline collection.

Miller framed the financial impact for property owners: special taxes are collected as part of the annual property tax bill, funds are restricted to district services and obligations, and except for CFD 3 there is no general fund contribution or liability for the bonds. He concluded by referring the council to a table in the staff report summarizing proposed maximum and applied special tax rates for 2026-27.

The recommendations were presented to the council and Miller opened the floor for questions; the transcript does not record any formal council vote or adoption of the resolutions.