Laguna Creek Ranch/Elliot Ranch CFD No. 1-Improvement Area 1 (Laguna West)

The Laguna Creek Ranch/Elliot Ranch Community Facilities District No. 1-Improvement Area 1-Laguna Creek Ranch (Laguna West), was established in 1990 to fund the acquisition and construction of major roadway, intersection, freeway interchange, park and fire protection facilities in what is now the City of Elk Grove (see Figure 1).  A total of $34.0 million in special tax bonds were issued for Laguna West.  The bonds were refunded with the issuance of refunding bonds in 1997.  In 1998, Laguna West registered voters approved a change proceeding to revise the rate and method of apportionment for the district by reducing maximum tax rates and adding protection against tax base erosion due to changes in land use. The bonds were refunded again with the issuance of refunding bonds in 2011. 

The levy of the Laguna West special taxes upon properties in the district is determined by the maximum tax assigned to each parcel when the amended rate and metho​d apportionment (RMA) was approved in 1998 (Levy 0170).  The land included in the Laguna West District is divided into six special tax areas based on each parcels land use category.  For more information, please contact the Special Districts Section at (916) 874-6525. 

Laguna West - Rate and Method Apportionment