The County of Sacramento Community Facilities District No. 2005-1 (Police Services CFD) was established in 2005 to provide supplemental funding for Sheriff services to new developments (see Figure 1). The County commissioned a Fiscal Impact Analysis (Study) which was prepared by MuniFinancial which examined the impact of new residential development on the County's General Fund. The Study confirmed that new residential development generates insufficient General Fund revenues to pay for the General Fund expenses of serving the area. The net negative fiscal impact of providing municipal services to unincorporated residential development was found to be $668 per unit. Substantially all of this negative impact could be attributed to sheriff services, which are estimated to cost about $702 per new single family home. Property within the Police Services CFD is subject to an annual Mello-Roos special tax (Levy 0446). The levy of Police Services CFD special tax for properties in the district is based on the level of development. Developed properties are levied up to 100% of the maximum tax rate. The entire unincorporated County is included in a Future Annexation Area for the district. This provides a streamlined process for annexing property into the district with the unanimous consent of property owner(s). For more information, please contact the Special Districts Section at (916) 874-6525.
Police Services CFD - Rate and Method Apportionment