RES 01-25 Tartesso West CFD FY25-26 Tentative Budget (05.06.2025).pdf

City of Buckeye — Joint Community Facilities Districts (2025-05-20)

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6529758.1 
1 
RESOLUTION NO. 01-25 [Tartesso West] 
 
RESOLUTION OF THE BOARD OF DIRECTORS OF THE TARTESSO WEST 
COMMUNITY FACILITIES DISTRICT (CITY OF BUCKEYE, ARIZONA), 
APPROVING THE TENTATIVE BUDGET OF THE DISTRICT FOR THE 
FISCAL YEAR 2025-2026 BEGINNING JULY 1, 2025, AND ENDING JUNE 30, 
2026, AND SETTING HEARING DATES FOR THE BUDGET AND TAX LEVY. 
 
 
BE IT RESOLVED by the Board of Directors of the Tartesso West Community 
Facilities District (City of Buckeye, Arizona), as follows: 
 
Section 1. The statements and schedules contained in the budget attached hereto as 
Exhibit A and incorporated by reference herein are hereby approved for the purpose as 
hereinafter set forth as the tentative budget for the Tartesso West Community Facilities District 
(City of Buckeye, Arizona) (the “District”) for the fiscal year 2025-2026.  The statements and 
estimates of the operation and maintenance expenses of the District, the costs of capital 
improvements and other expenditures for public infrastructure, and the amount needed to pay 
general obligation bonds of the District, if any (collectively, the “District Expenditures”), which are 
to be paid from ad valorem taxes collected in the District, are hereby filed with the District Clerk. 
 
Section 2. The  District  Clerk  is  authorized and  directed to cause to be mailed to the 
City Council of the City of Buckeye, Arizona (the “City Council”) and published in the manner 
prescribed by law, a notice that the District Board will meet for the purpose of conducting a final 
hearing for District taxpayers on the statements and estimates of District Expenditures filed with 
the District Clerk and on the adoption of the 2025-2026 Annual Budget for the District; said 
hearing to be conducted on June 3, 2025, at 5:15 p.m. in the Executive Conference 
Room at City Hall, 530 E. Monroe Avenue, Buckeye, Arizona 85326, with final approval of 
the District’s tax levy on June 17, 2025, same time and place. 
 
Section 3. This Resolution shall be effective immediately. 
 
 
PASSED AND ADOPTED by the Board of Directors of the Tartesso West Community 
Facilities District (City of Buckeye, Arizona), on May 20, 2025. 
 
 
District Chairman 
 
 
ATTEST: 
APPROVED AS TO FORM: 
 
 
District Clerk                                                              District Attorney 
 
 
 
 
 
Exhibit A:  FY 25-26 Tentative Budget

EXHIBIT A - BUDGET
Tartesso West Community Facilities District
Buckeye, Arizona
FY 2025-26
Actual
Budget
FY 23-24
Adopted
Projected
FY 25-26
Revenues:
Property Taxes
$1,494,000
$1,810,600
$1,809,000
$1,814,700
Developer Contribution
-
                        
247,360
          
225,900
          
-
                        
Total revenues
1,494,000
       
2,057,960
       
$2,034,900
1,814,700
       
Expenditures:
Administrative Fees
38,335
             
13,000
             
47,200
             
47,900
             
Operations and Maintenance
100,338
          
199,500
          
95,600
             
200,200
          
Debt services:
Principal retirement
640,000
          
740,000
          
760,000
          
705,000
          
Interest and other fiscal charges
702,557
          
905,983
          
881,800
          
937,400
          
Bond issuance costs
14,625
             
289,084
          
237,300
          
-
                   
Developer Reimbursement
-
                   
6,058,533
       
6,631,100
       
-
                   
Contingency
-
                   
388,618
          
-
                   
361,500
          
Total expenditures
1,495,855
       
8,594,718
       
8,653,000
       
2,252,000
       
Excess (deficiency) of revenues over
(under) expenditures
(1,855)
             
(6,536,758)
     
(6,618,100)
     
(437,300)
         
Other financing sources (uses):
Bonds issued
-
                   
6,030,000
       
6,580,000
       
-
                   
Premiums issued
-
                   
70,257
             
81,900
             
-
                   
Transfer from other funds
-
                   
6,058,533
       
6,631,100
       
100
                  
Transfers to other funds
-
                   
(6,058,533)
      
(6,631,100)
      
(100)
                 
Total other financing sources (uses)
-
                   
6,100,257
       
6,661,900
       
-
                   
Net Change in fund balances
(1,855)
             
(436,501)
         
43,800
            
(437,300)
         
Fund balances - beginning
395,373
          
436,501
          
393,500
          
437,300
          
Fund balances - ending
$393,518
$0
$437,300
$0
Total Full Cash Value Net Assessed
98,571,971
     
126,033,057
   
126,092,683
   
115,997,523
   
Total Limited Property Valuation Net Assessed
51,296,895
     
54,872,352
     
54,790,386
     
57,433,435
     
Tax Rate - Debt Service 
2.6175
$          
2.9997
$          
3.0041
$          
2.8597
$          
Tax Rate - O&M
0.3000
$          
0.3000
$          
0.3000
$          
0.3000
$          
FY 24-25 Budget

EXHIBIT A - BUDGET
Tartesso West Community Facilities District
Buckeye, Arizona
FY 2025-26
Total
General
Debt Service
FY 25-26
Revenues:
Property Taxes
$172,300
$1,642,400
1,814,700
    
Total revenues
172,300
          
1,642,400
         
1,814,700
    
Expenditures:
Administrative Fees
47,900
            
-
                     
47,900
          
Operations and Maintenance
200,200
          
-
                     
200,200
        
Debt services:
Principal retirement
-
                   
705,000
             
705,000
        
Interest and other fiscal charges
-
                   
937,400
             
937,400
        
Contingency
170,000
          
191,500
             
361,500
        
Total expenditures
418,100
          
1,833,900
         
2,252,000
    
Excess (deficiency) of revenues over
(under) expenditures
(245,800)
         
(191,500)
           
(437,300)
      
Other financing sources (uses):
Bonds issued
-
                   
-
                     
-
                 
Refunding bonds issued
-
                   
-
                     
-
                 
Premiums issued
-
                   
-
                     
-
                 
Transfer from other funds
100
                  
-
                     
100
                
Transfers to other funds
-
                   
(100)
                   
(100)
              
Total other financing sources (uses)
100
                  
(100)
                   
-
                
Net Change in fund balances
(245,700)
         
(191,600)
           
(437,300)
      
Fund balances - beginning
245,700
          
191,600
             
437,300
        
Fund balances - ending
-
                   
-
                     
-
                
Total Full Cash Value Net Assessed
115,997,523
  
Total Limited Property Valuation Net Assessed
57,433,435
    
Tax Rate - Debt Service 
2.8597
$          
Tax Rate - O&M
0.3000
$