If additional funding is required, the tax is levied on undeveloped property at the percentage of the maximum tax that is required to meet the funding need. Developed properties are levied up to 100% of the maximum tax rate. There are six tax rate zones representing differing levels of landscaping requirements and therefore six different tax rates to maintain the landscaping in each zone. The levy of the special taxes for properties in the district is based on the tax rate zone and the extent to which each property has been developed. Property within the district is subject to an annual Mello-Roos special tax (Levy 0187).
2004-2 (Landscape Maintenance) was established in 2004 to provide funding for landscape and sound wall maintenance services for public landscape corridors within the district.
The County of Sacramento Community Facilities District No.
