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Plan areaSet by CFD special taxCitation Rate & Method of Apportionment, CFD 2002-1

CFD 2002-1 (East Franklin) infrastructure special tax

Levied by City of Elk Grove on new development in Elk Grove. Authorized under the Mello-Roos Community Facilities Act - Gov. Code Sec. 53311 et seq. Collected other: annual special tax placed on the Sacramento County secured property tax roll each fiscal year (not a one-time charge at permit).

Not priced for this house. This charge is real, adopted and collected, and it is left out of Elk Grove's figure for one reason: it is levied per DU/yr, and a typical home does not fix that quantity. That is not the same as a zero. The fee is owed; what is missing is the number to multiply by, and inventing one would price this house with more confidence and less truth. Every published rate is in the table below.

The record

Why it exists

“to provide financing of certain infrastructure improvements in the CFD, including roadways, sewer facilities, water supply facilities, and drainage facilities. In addition, the CFD provides for the levy of a special tax in the CFD.”

Staff Report, May 27, 2026, p. 2, "I. CFD No. 2002-1 East Franklin" · source document ↗
What it pays for

“a petition was received from various East Franklin landowners requesting the City to form Community Facilities District (CFD) 2002-1 (East Franklin) to fund certain authorized facilities and costs including, but not limited to, transportation improvements, wastewater and water system improvements, developer impact fees, etc., and the costs associated with the formation and administration of the District”

City Council Staff Report, Agenda Item 10.3, July 28, 2010, p. 1, BACKGROUND INFORMATION · source document ↗
Where it applies

“It is located in the northern portion of the East Franklin Specific Plan.”

Staff Report, May 27, 2026, p. 2, "I. CFD No. 2002-1 East Franklin" · source document ↗
When it was adopted

2002-05-15

“On May 15, 2002, the City Council adopted Resolution No. 2002-81 establishing the City of Elk Grove Community Facilities District No. 2002-1 (East Franklin) (the "CFD")”

City Council Staff Report, Agenda Item 9.1, "Consider a resolution levying the Fiscal Year 2026-27 Special Taxes or Special Assessments for Seven Community Facilities and Special Districts", May 27, 2026, p. 2, "I. CFD No. 2002-1 East Franklin" · source document ↗
Who adopted it

Resolution No. 2002-81

“On May 15, 2002, the City Council adopted Resolution No. 2002-81 establishing the City of Elk Grove Community Facilities District No. 2002-1 (East Franklin) (the "CFD")”

City Council Staff Report, Agenda Item 9.1, "Consider a resolution levying the Fiscal Year 2026-27 Special Taxes or Special Assessments for Seven Community Facilities and Special Districts", May 27, 2026, p. 2, "I. CFD No. 2002-1 East Franklin" · source document ↗
When it is paid

“The requested action will approve a maximum tax rate that Staff will not exceed when submitting the final direct levy assessment roll to Sacramento County in August of this year.”

Staff Report, May 27, 2026, p. 5, ANALYSIS/DISCUSSION, "District Special Tax Levies" · source document ↗
Who collects it

County of Sacramento, Department of Finance, Auditor-Controller Division (secured property tax roll)

“The Finance Director and the City's Finance District Administration consultant, NBS Government Services, are hereby authorized and directed to file the Special Tax or Assessment roll with the Auditor of the County of Sacramento.”

Attachment 1, Resolution levying FY 2026-27 special taxes, adopted May 27, 2026, § 5, p. 10 · source document ↗

Every published rate

Land useApplies toBasisEffectiveAmount
East Franklin (CFD 2002-1)
Multi-family none per net acre — $4,200
the line this rate was read from

“Multi-Family Property (Developed) | Maximum Facilities Special Tax Per Unit/Acre $ 4,200.00 per net acre”

the levying document · source document ↗
—
Single-family detached unverified per DU/yr 1 Jul 2025 $840.00
the line this rate was read from

“Residential Property (Developed) | Maximum Facilities Special Tax Per Unit/Acre $ 840.00 per unit | FY 2026/27 Special Tax Per Unit/Acre $ 840.00”

Exhibit A, Table 1 "Maximum Annual Special Taxes for Fiscal Year 2026/27 Developed Property, Community Facilities District No. 2002-1", May 27, 2026, p. 12 · source document ↗

About these figures

Quoted, not summarized. Every amount and fact on this page is copied from the official document it links to. If we couldn’t find something in a document, we leave it blank instead of guessing.

Before any discounts. Some fees offer credits, waivers or phase-ins. They’re listed above but not subtracted, because whether you qualify depends on your project.

Check the date. Fees change. This page shows what was in force on the date at the top, with a link to the document that set it, so you can confirm the current amount yourself. How all of this is put together.

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