El Dorado County Fire Protection District Community Facilities District No. 1

On October 23, 2024, the El Dorado County Fire Protection District formed Community Facilities District No. 1 (Unincorporated Territory) (“CFD No. 1”) pursuant to the Mello-Roos Community Facilities Act of 1982 (“the Act,” Gov’t. Code section 53311 et seq.), CFD No. 1’s formation was put to the eligible voters of CFD No. 1., and all votes were cast in favor of CFD No. 1’s formation.

Notice was given that at its regular meeting on December 19, 2024, the El Dorado County Fire Protection District Board of Directors would hold the second reading and consider adoption of the following ordinance:

The notice can be viewed here:

Key Provisions of CFD No. 1

- Special Tax Levy: Taxes are levied annually on non-exempt properties within the CFD. The tax is collected alongside standard property taxes through the El Dorado County Tax Collector.

- Rate Adjustment: The Board of Directors can adjust the rate annually through resolution, but only within the limits authorized by the original CFD formation.

- Annexation Area: Properties in the designated Future Annexation Area may join CFD No. 1 with unanimous consent of the landowners, without additional public hearings.

- Lien Enforcement: Special taxes are secured by a continuing lien on each parcel, similar to standard property taxes.

Why CFD No. 1 Matters

As our community grows, so does the need for timely and effective emergency services. CFDs allow the Fire District to match service capabilities with new development demands without reducing resources for existing residents. The funding supports:
- Firefighter staffing
- Equipment and apparatus acquisition
- Station operations
- Emergency medical response

Neighboring Districts and Best Practices

CFD No. 1 aligns with practices used by neighboring agencies like Diamond Springs–El Dorado Fire Protection District (https://www.diamondfire.org/), which similarly use development-driven financing to maintain service levels and response times.

Frequently Asked Questions (FAQs)

What is a Community Facilities District (CFD)?

A CFD, authorized under California's Mello-Roos Act, allows local agencies like fire districts to levy special taxes to fund public services and infrastructure in growing areas.

Why did El Dorado County Fire Protection District create CFD No. 1?

To provide fire protection and emergency services to new developments without impacting the service levels provided to existing residents. This ensures growth pays for growth.

How is the special tax collected?

It is included in your property tax bill and collected by the El Dorado County Tax Collector. It is subject to the same penalties and enforcement as other property taxes.

Can the special tax rate change?

Yes, the Board of Directors may reduce or maintain the tax rate annually but cannot exceed the maximum rate approved at formation without a public vote.

What services does the CFD fund?

The CFD supports staffing, emergency medical services, fire protection, operational needs, and the purchase and maintenance of fire apparatus and equipment.

Will more properties be added to CFD No. 1?

Yes, future development areas designated in the "Future Annexation Area" may be added if all landowners consent. These parcels will be taxed at a rate consistent with services provided.

What Happens if Taxes are Unpaid?

Unpaid special taxes are subject to the same enforcement actions as unpaid property taxes.