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Public safetySet by CFD special taxCitation Rate & Method of Apportionment, CFD 2003-1, s. C.1 (Maximum Public Safety Special Tax); Ordinance No. 1-2003; formed by Resolution No. 2003-15

CFD 2003-1 (Poppy Ridge) public safety special tax

Levied by City of Elk Grove (Community Facilities District No. 2003-1 (Poppy Ridge)) 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 collected on the Sacramento County secured property tax roll (County Direct Levy 0021, "POPPY RIDGE SERVICES DISTRICT"), not a one-time charge at permit.

This is an annual charge, not a one-time fee. It is levied per DU/yr, every year, for as long as the district lasts, and it goes up over time. A recurring tax is never added into a one-time total - a figure that mixes the two means nothing. This site counts the one-time charges a builder pays to put up a house, so this is not part of Elk Grove's figure and is not listed beside it. Every published rate is in the table below.

The record

Why it exists

police services within CFD 2003-1 (Poppy Ridge), alongside the CFD's infrastructure financing

“On January 15, 2003, the City Council adopted Resolution No. 2003-15 establishing the City of Elk Grove Community Facilities District No. 2003-1 (Poppy Ridge) (the "CFD") to provide financing for certain infrastructure and police services in the CFD and providing for the levy of a special tax in the CFD.”

City of Elk Grove, City Council Staff Report, Agenda Item 9.1, "Consider a resolution levying the Fiscal Year 2026-27 Special Taxes or Special Assessments", May 27, 2026, Staff Report p. 2, section II · source document ↗
Where it applies

“The Maximum Special Tax that may be levied on Developed Property is the sum of the Maximum Facilities Special Tax and the Maximum Public Safety Special Tax.”

Resolution No. 2004-102, May 19, 2004, Exhibit B "Rate, Method of Apportionment, and Manner of Collection of the Special Tax", Community Facilities District No. 2003-1 (Poppy Ridge), s. C.1 MAXIMUM SPECIAL TAX RATE, p. B-6 · source document ↗
When it was adopted

2003-01-15

“On January 15, 2003, the City Council adopted Resolution No. 2003-15 establishing the City of Elk Grove Community Facilities District No. 2003-1 (Poppy Ridge) (the "CFD") to provide financing for certain infrastructure and police services in the CFD and providing for the levy of a special tax in the CFD.”

City of Elk Grove, City Council Staff Report, Agenda Item 9.1, "Consider a resolution levying the Fiscal Year 2026-27 Special Taxes or Special Assessments", May 27, 2026, Staff Report p. 2, section II · source document ↗
Who adopted it

Resolution No. 2003-15 (formation); levying Ordinance No. 1-2003

“On January 15, 2003, the City Council adopted Resolution No. 2003-15 establishing the City of Elk Grove Community Facilities District No. 2003-1 (Poppy Ridge) (the "CFD") to provide financing for certain infrastructure and police services in the CFD and providing for the levy of a special tax in the CFD.”

City of Elk Grove, City Council Staff Report, Agenda Item 9.1, "Consider a resolution levying the Fiscal Year 2026-27 Special Taxes or Special Assessments", May 27, 2026, Staff Report p. 2; the levying ordinance is Ord. No. 1-2003, "Levying and apportioning the special tax in CFD No. 2003-1 (Poppy Ridge)", at https://elkgrove.gov/sites/default/files/city-files/archive/city-government/city-council/ordinances/2003/archive-1-2003.pdf · source document ↗
When it is paid

“DIRECT LEVY AMOUNTS LEVIED ON SECURED TAX ROLL 2025-2026: "0010 EAST FRANKLIN CFD 2002-01 | 4,524,378.60 | 5,077" ... "0011 POPPY RIDGE CFD 2003-01 | 3,995,338.50 | 4,185" ... "0021 POPPY RIDGE SERVICES DISTRICT | 1,164,749.86 | 4,185"”

County of Sacramento, Department of Finance, Auditor-Controller Division, "DIRECT LEVY AMOUNTS LEVIED ON SECURED TAX ROLL 2025-2026" · source document ↗
Who collects it

County of Sacramento (Auditor-Controller, 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.”

City of Elk Grove, City Council Staff Report, Agenda Item 9.1, "Consider a resolution levying the Fiscal Year 2026-27 Special Taxes or Special Assessments", May 27, 2026, Attachment 1, resolved clause 5 · source document ↗
Credits and offsets

Prepaying the Facilities Special Tax does NOT discharge this charge - the two halves are independent.

“In addition, prepayment of the Facilities Special Tax shall not relieve any property owner of Developed Property from paying the Public Safety Special Tax.”

Resolution No. 2004-102, May 19, 2004, Exhibit B "Rate, Method of Apportionment, and Manner of Collection of the Special Tax", Community Facilities District No. 2003-1 (Poppy Ridge), s. H PREPAYMENT OF FACILITIES SPECIAL TAX · source document ↗

Every published rate

Every rate below applies to single-family detached.

RateBasisEffectiveAmount
per DU/yr 1 Jul 2026 $280.70
the line this rate was read from

“Table 2 - Maximum Annual Special Taxes for Fiscal Year 2026/27 Developed Property - Community Facilities District No. 2003-1 (Police Services) ... Land Use Class 1 | Residential Property | Maximum Public Safety Special Tax Per Unit/Acre $ 280.70 per unit | FY 2026/27 Public Safety Special Tax Per Unit/Acre $ 280.70 | Number of Units/Acres 4,028 | FY 2026/27 Estimated Revenue $ 1,130,659.60 | FY 2026/27 Maximum Special Tax $ 1,130,659.60 | Percent of Maximum Tax 100%”

City of Elk Grove, City Council Staff Report, Agenda Item 9.1, "Consider a resolution levying the Fiscal Year 2026-27 Special Taxes or Special Assessments", May 27, 2026, Exhibit B, Table 2, p. 17 of 36 · 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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