RES 01-25 Verrado Western Overly CFD FY25-26 Tentative Budget (05.06.2025).pdf

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

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6529804.1 
1 
RESOLUTION NO. 01-25 [Verrado Western Overlay] 
 
RESOLUTION OF THE BOARD OF DIRECTORS OF THE VERRADO 
WESTERN OVERLAY 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 Verrado Western Overlay 
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 Verrado Western Overlay 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 Verrado Western Overlay 
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
Verrado Western Overlay Community Facilities District
Buckeye, Arizona
FY 2025-26
Actual
Budget
FY 23-24
Adopted
Projected
FY 25-26
Revenues:
Property Taxes
$653,795
$1,409,559
$1,408,000
$1,102,100
Developer Contribution
-
                        
187,900
          
185,000
          
-
                        
Investment Income
27,833
             
-
                        
16,000
             
-
                        
Total revenues
681,628
          
1,597,459
       
1,609,000
       
1,102,100
       
Expenditures:
Administrative Fees
12,817
             
16,300
             
27,200
             
27,700
             
Operations and Maintenance
131,211
          
24,000
             
9,000
               
35,000
             
Debt services:
Principal retirement
425,000
          
880,000
          
1,145,000
       
545,000
          
Interest and other fiscal charges
155,932
          
444,819
          
445,200
          
464,100
          
Bond issuance costs
-
                   
271,197
          
250,200
          
-
                   
Captial Outlay
-
                   
8,300,000
       
8,438,000
       
-
                   
Contingency
-
                   
481,021
          
-
                   
187,300
          
Total expenditures
724,960
          
10,417,337
     
10,314,600
     
1,259,100
       
Excess (deficiency) of revenues over
(under) expenditures
(43,332)
           
(8,819,878)
     
(8,705,600)
     
(157,000)
         
Other financing sources (uses):
Bonds issued
-
                   
8,290,000
       
8,300,000
       
-
                   
Premiums issued
-
                   
93,297
             
207,500
          
-
                   
Transfer from other funds
-
                   
8,300,000
       
8,438,000
       
-
                   
Transfers to other funds
-
                   
(8,300,000)
      
(8,438,000)
      
-
                   
Total other financing sources (uses)
-
                   
8,383,297
       
8,507,500
       
-
                   
Net Change in fund balances
(43,332)
           
(436,581)
         
(198,100)
         
(157,000)
         
Fund balances - beginning
398,466
          
436,581
          
355,100
          
157,000
          
Fund balances - ending
$355,134
$0
$157,000
$0
Total Full Cash Value Net Assessed
38,826,157
     
53,845,206
     
53,826,709
     
57,461,716
     
Total Limited Property Valuation Net Assessed
24,727,849
     
28,246,691
     
27,992,418
     
30,975,747
     
Tax Rate - Debt Service
2.3493
$          
4.6902
$          
4.7328
$          
3.2577
$          
Tax Rate - O&M
0.3000
$          
0.3000
$          
0.3000
$          
0.3000
$          
FY 24-25 Budget

EXHIBIT A - BUDGET
Verrado Western Overlay Community Facilities District
Buckeye, Arizona
FY 2025-26
Total
General
Debt Service
FY 25-26
Revenues:
Property Taxes
$93,000
$1,009,100
$1,102,100
Total revenues
93,000
          
1,009,100
         
1,102,100
    
Expenditures:
Administrative Fees
27,700
          
-
                     
27,700
          
Operations and Maintenance
35,000
          
-
                     
35,000
          
Debt services:
 
 
 
Principal retirement
-
                 
545,000
             
545,000
        
Interest and other fiscal charges
-
                 
464,100
             
464,100
        
Contingency
32,700
          
154,600
             
187,300
        
Total expenditures
95,400
          
1,163,700
         
1,259,100
    
Excess (deficiency) of revenues over
(under) expenditures
(2,400)
           
(154,600)
           
(157,000)
      
Net Change in fund balances
(2,400)
           
(154,600)
           
(157,000)
      
Fund balances - beginning
2,400
            
154,600
             
157,000
        
Fund balances - ending
$0
$0
$0
Total Full Cash Value Net Assessed
57,461,716
  
Total Limited Property Valuation Net Assessed
30,975,747
  
Tax Rate - Debt Service
3.2577
$        
Tax Rate - O&M
0.3000
$