AUDIENCIA para adoptar Resoluciones y Ordenanza para Anexar Territorio e Imponer un Impuesto Especial con respecto al Distrito de Instalaciones Comunitarias No. 18 de la Ciudad de Fresno, Anexión No. 008 (Mapa de Lote Final No. 6502 y 6549) (Lado norte de East McKinley Avenue, al este de North Temperance Avenue) (Distrito del Consejo 7) 1. ***RESOLUCIÓN - para Anexar Territorio al Distrito de Instalaciones Comunitarias No. 18 y Autorizar el Gravamen de un Impuesto Especial para la Anexión No. 008 (Sujeto al Veto del Alcalde) 2. ***RESOLUCIÓN - Convocando una Elección Especial por Correo (Sujeto al Veto del Alcalde) 3. ***RESOLUCIÓN - Declarando los Resultados de la Elección y Ordenando el Registro de un Gravamen de Impuesto Especial (Sujeto al Veto del Alcalde) 4. ***PROYECTO DE LEY - (Para introducción y adopción) - Imponiendo un Impuesto Especial para el Año de Impuesto a la Propiedad 2026-2027 y Años Fiscales Futuros Dentro y Relacionados con el Distrito de Instalaciones Comunitarias No. 18, Anexión No. 008 (Sujeto al Veto del Alcalde)

REPORT TO THE CITY COUNCIL FROM: BRIAN E. RUSSELL, Director Public Works Department BY: HARMANJIT S. DHALIWAL, PE, City Engineer / Assistant Director Public Works Department, Engineering Services & Special Projects Division ADRIAN GONZALEZ, Supervising Engineering Technician Public Works Department, Engineering Services & Special Projects Division SUBJECT ..Title HEARING to adopt Resolutions and Ordinance to Annex Territory and Levy a Special Tax regarding City of Fresno Community Facilities District No. 18, Annexation No. 008 (Final Tract Map No. 6502 & 6549) (North side of East McKinley Avenue, east of North Temperance Avenue) (Council District 7) ***RESOLUTION – to Annex Territory to Community Facilities District No. 18 and Authorizing the Levy of a Special Tax for Annexation No. 008 (Subject to Mayor’s Veto) ***RESOLUTION - Calling A Special Mailed-Ballot Election (Subject to Mayor’s Veto) ***RESOLUTION - Declaring Election Results and Directing the Recording of a Special Tax Lien (Subject to Mayor’s Veto) ***BILL – (For introduction and adoption) - Levying a Special Tax for the Property Tax Year 2026-2027 and Future Tax Years Within and Relating to Community Facilities District No. 18, Annexation No. 008 (Subject to Mayor’s Veto) ..Body RECOMMENDATIONS Staff recommends that Council: 1) adopt Resolution to annex territory to Community Facilities District No. 18 and authorize the levy of a special tax for Annexation No. 008, 2) adopt Resolution calling special mailed-ballot election, 3) adopt Resolution declaring election results, and 4) adopt Ordinance levying a special tax for the property tax year 2026-2027 and future tax years within and relating to Community Facilities District No. 18, Annexation No. 008. EXECUTIVE SUMMARY On October 22, 2026, the Council of the City of Fresno (Council) adopted Council Resolution No. 2026-248 with the intent to annex territory to Community Facilities District No. 18 (CFD No. 18) at the request of the landowner (DYP Blossom View LP) of Final Tract Map No. 6502 & 6549 (28 and 24 lot single-family home subdivisions, respectively). This is the noticed public hearing to consider annexing Final Tract Map No. 6502 & 6549 as Annexation No. 008 to CFD No. 18 to provide funding for the Services (as hereafter defined) pertaining to police and fire safety/protection/suppression services associated within the planned developments. The annual maximum cost for these Services for the Fiscal Year 2026-2027 is $167.28 per lot. If approved, the recommended resolutions and ordinance will levy a Special Tax on the properties in Final Tract Map No. 6502 & 6549 for identified Services (See attached Vicinity Map). BACKGROUND Subdivision: 6502 & 6549 Developer: DeYoung Properties Number of Lots: 52 Maximum Special Tax Per Lot: $167.28 Services: Police and fire safety/protection/suppression services Under the City of Fresno Special Tax Financing Law, Chapter 8, Division 1, Article 3, of the Fresno Municipal Code (City Law), the City Council, as the legislative body for the CFDs and any annexations thereto, has the authority to establish a CFD and annex property to a CFD. The landowner, DYP Blossom View LP, along with the individuals representing the interest of the landowner – Brandon DeYoung – of Final Tract Map No. 6502 & 6549 has petitioned the City of Fresno to be annexed into CFD No. 18 to provide the funding for the operation and reserves for police and fire safety/protection/suppression services (Services). Pursuant to this petition, the Council adopted Council Resolution No. 2026-248, declared its intention to annex Final Tract Map No. 6502 & 6549 to CFD No. 18, and set the public hearing for formal consideration. (See attached Vicinity Map) Council Resolution No. 2026-248 also directed preparation of a District Report describing the Services and the costs of those services and this report is on file with the City Clerk of the City of Fresno. If adopted by the Council, the attached ordinance would levy the proposed maximum special tax of $167.28 per lot annually for Fiscal Year 2026-2027. The Maximum Special Tax will be adjusted upward annually by 2% or by the rise of the Construction Cost Index (CCI) if it exceeds 2% for the San Francisco Region. The levy of the special tax is subject to approval by the qualified electors through a special election. Two additional resolutions are attached for Council consideration pertaining to this special election. Today’s public hearing has been duly noticed and the attached resolutions and ordinance have been approved as to form by the City Attorney’s Office. ENVIRONMENTAL FINDINGS Pursuant to the definition in California Environmental Quality Act Guidelines Section 15378, this action is not a project. LOCAL PREFERENCE Local preference was not implemented, as this item does not include a bid or award of a construction or services contract. FISCAL IMPACT No City funds will be involved. All costs for services will be borne by the property owners within the subject tracts. Attachments: Resolution Annex-Levy Resolution Calling Election Resolution Declaring Results Ordinance Vicinity Map District Report Director’s Certificate Levine Act Disclosure Statement Form