Memorandum
Date: November 18, 2025
To: The Honorable Lake County Board of Supervisors
From: Ben Rickelman, Deputy County Administrative Officer
Subject: Workshop on a Potential Community Facilities District for the Guenoc Mixed-Use Project.
Executive Summary:
The California Statewide Communities Development Authority (CSCDA), which the County joined in 1988, is a joint powers authority founded and sponsored by the California State Association of Counties and the League of California Cities. The CSCDA Community Facilities District (CFD) program operates under the Mello-Roos Community Facilities Act of 1982, which permits CSCDA to establish Mello-Roos CFDs for financing public improvements, fees and services. CSCDA would establish a CFD within the specific geographic boundaries of the Guenoc project and authorized purposes for infrastructure development. Landowners or registered voters within a CFD must approve, by a two-thirds vote, both (i) the levy of special taxes up to the maximum approved rates, and (ii) the issuance of bonds to finance improvements. CSCDA's policy is 100% landowners or registered voters approval for CFD bond issuance. The County would assume no financial liability for CFD bonds and CSCDA would perform the underwriting, issue the bonds and handle the ongoing administration of the CFD. CSCDA works with consultants and the County to levy, collect, apply, and enforce the special taxes. CFD financing can be utilized for public improvements, including both hard and soft costs. A CFD can be authorized to fund ongoing services such as park maintenance, landscaping, or public safety, and these recurring annual costs are included in the special tax calculation. The workshop will provide an overview of the CFD program, the team involved in the Guenoc CFD proposal, and potential next steps.
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