To: Board of Supervisors
From: Warren Lai, Public Works Director/Chief Engineer
Report Title: ADOPT Resolution confirming Fiscal Year 2026-2027 Final Annual Report for County Service Area M-28 and Levying the Service Charges, Bethel Island.
☒Recommendation of the County Administrator ☐ Recommendation of Board Committee
RECOMMENDATIONS:
1. ACCEPT the filing of the Fiscal Year 2026-2027 Final Annual Report on service charges in County Service Area (CSA) M-28 (“Final Annual Report”), a copy of which is attached
2. ADOPT a Resolution confirming the Final Annual Report and levying the service charges set forth in the report.
3. DIRECT the Clerk of the Board to file certified copies of the Final Annual Report and Resolution with the County Auditor-Controller.
4. DIRECT the County Auditor-Controller to include the service charges on the property tax roll for Fiscal Year 2026-2027, the service charge for each parcel to appear as a separate item on the tax bill, pursuant to County Ordinance Code section 1012-2.614.
FISCAL IMPACT:
The levy of the annual service charges in CSA M-28 will provide revenues for the continued operation and maintenance of a water supply system. The CSA M-28 annual service charge was $131,068.34 for Fiscal Year 2025-2026 and will be $134,314.81 in Fiscal Year 2026-2027. This increase is based on the change in the Consumers Price Index (CPI) for the San Francisco Bay Area (All Urban Consumers). The annual service charge for CSA M-28 will be levied on one parcel in Fiscal Year 2026-2027.
BACKGROUND:
Since 1991 the CPI for the San Francisco Bay Area (All Urban Consumers) and the costs to operate and maintain the water supply system improvements have increased; however, the charge rate remained constant until Fiscal Year 2007-2008. In Fiscal Year 2007-2008 the charge rate was increased per parcel with an allowance for an adjustment each subsequent year based upon the All Urban Consumers CPI.
On July 1, 2026, the County Assessor released the official assessor roll for Contra Costa County for Fiscal Year 2026-2027. Thereafter, pursuant to Section 1012-2.612 of the County Ordinance Code, the Public Works Director directed staff to determine whether the Tentative Annual Report required revision to conform to the official assessor roll. Any change to an estimated basic service charge or estimated service charge notated in the Tentative Annual Report may only be accommodated as a result of changes in ownership, changes of address, the subdivision of an existing parcel or changes in the use code of a parcel. Upon review of the official assessor roll, staff determined that no revisions were required. The Tentative Annual Report is the Final Annual Report. See Attachment 1.
On July 7, 2026, the Board of Supervisors conducted a public hearing and adopted a resolution confirming the Fiscal Year 2026-2027 Tentative Annual Report on proposed service charges for CSA M-28. CSA M-28 provides funding for continued operation and maintenance of a water supply system.
The service charges in the Final Annual Report are higher than the charges levied in Fiscal Year 2025-2026 because they incorporate an automatic adjustment approved by the property owner in CSA M-28 in 2007. The annual adjustment provision allows for an increase each year based upon the change in the CPI for the San Francisco Bay Area (All Urban Consumers). For Fiscal Year 2026-2027 the increase is 2.48% over the Fiscal Year 2025-2026 service charge rates. The Board approved this provision on August 7, 2007.
The Board may confirm the Final Annual Report by resolution. This resolution serves to confirm the Final Annual Report and constitutes the levy of the service charge for Fiscal Year 2026-2027.
CONSEQUENCE OF NEGATIVE ACTION:
If a resolution confirming the Fiscal Year 2026-2027 Final Annual Report is not adopted, service charges for CSA M-28 would not be levied or collected in Fiscal Year 2026-2027. Therefore, CSA M-28 would be unable to provide funding for continued operation and maintenance of a water supply system, and an alternate source of funding would have to be identified.
c: Laura Strobel-County Administrator, CAO, Joanne M. Bohren-Auditor Controller, Thomas L. Geiger-County Counsel, Gus Kramer-County Assessor, Ed Espinoza-Francisco & Associates, Inc., Lauren Weston-Finance, Jocelyn LaRocque-Engineering Services, Rochelle Johnson-Special Districts, Jessi Duffy-Special Districts
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA
and for Special Districts, Agencies and Authorities Governed by the Board
body
IN THE MATTER OF: Confirmation of Fiscal Year 2026-2027 Final Annual Report for County Service Area M-28 and levy of service charges (Willow Mobile Home Park Water District)
WHEREAS, the Board on July 7, 2026, adopted a resolution confirming the Fiscal Year 2026-2027 Tentative Annual Report for County Service Area (CSA) M-28.
WHEREAS, the Public Works Director has presented to the Board a Fiscal Year 2026-2027 Final Annual Report conforming to the County’s official assessor roll for Fiscal Year 2026-2027, pursuant to County Ordinance Code section 1012-2.612; and
WHEREAS, the Board has reviewed and finds no cause to modify the Final Annual Report.
NOW, THEREFORE, BE IT RESOLVED that the Board hereby CONFIRMS the Fiscal Year 2026-2027 Final Annual Report for CSA M-28 as presented and DECLARES that this Resolution constitutes the levy of the service charges therein for Fiscal Year 2026-2027.
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