COLUSA, CA (MPG) – Cortina property owners will have five years to repay about $165,000 in under collected public safety assessments, despite objections from Community Services District representatives who continue to dispute the county’s interpretation of the tax.
The Colusa County Board of Supervisors approved the repayment plan Aug. 11, pledging to make the Arbuckle Fire Department whole for its share of the missing revenue while recovering the assessments from affected property owners over time. The repayment will carry no interest or Consumer Price Index increases.
The shortfall stems from reduced assessments collected during the 2024-25 and 2025-26 fiscal years within Community Facilities District (CFD) No. 2006-1, which was created to fund additional fire and law enforcement services associated with development in the Cortina area. County Administrative Officer Joshua Pack said the two-year under collection totaled about $165,000, divided roughly equally between Arbuckle Fire and the county.
Under the five-year schedule, the repayment would amount to about $156 annually for an affected property owner. The additional amount will be billed separately rather than added to the regular property tax bill.
The decision follows the board’s June 30 action asserting county authority over the CFD and directing restoration of the assessment to its previous level. County officials maintain the assessments had been reduced below what was required under the district’s formation documents.
Cortina Community Services District representatives, however, continue to challenge the county’s conclusions, including whether the current assessment is justified.
Kimberly Valles, a member of the CSD board, questioned how the county determined the amount needed for ongoing fire and law enforcement services and argued that increasing property values have generated additional tax revenue over the past two decades. She also questioned whether the current $781 annual assessment remains reasonable.
“I am not opposed to a Mello-Roos, but I think this number is exorbitant,” Valles said.
Rob Bradford, president of the Cortina Community Services District board, had also asked supervisors to delay establishing a repayment schedule to allow more time to resolve questions about the documents governing the CFD.
“We have nothing against the sheriff’s department. We have nothing against the fire department. We want to work with everybody,” Bradford said.
The CSD’s concerns extend beyond repayment. The district has questioned whether the original public safety cost assumptions remain appropriate because roughly 40% of the residential development anticipated when the CFD was established was never built.
County officials rejected the contention that existing Cortina homeowners had been overcharged because the anticipated development did not occur. Pack said the county instead collected less total revenue than anticipated because fewer homes were developed. He also said annual increases in the assessment followed the CPI formula contained in the CFD formation documents.
Supervisors sought to reduce the immediate impact on homeowners while ensuring Arbuckle Fire receives the revenue it was expecting. County officials said approximately $105,000 has been held in administrative fee reserves and could be among the funding sources used to cover the fire district’s share while the county recovers the money over time.
The five-year repayment schedule leaves the underlying special tax in place. The county maintains the formation documents allow the tax to continue for public safety services until those services are determined to no longer be necessary.