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HomeMy WebLinkAbout12 Assessment District Update� w To: Board of Directors From: Regina Wise Date: July 19, 2017 Subject: Review of: a) Glenshire Water System Upgrade Surcharge b) Donner Lake Assessment District c) Other Area Improvement Funds 1. WHY THIS MATTER IS BEFORE THE BOARD The 15 year Glenshire Water System Upgrade Surcharge ends this November 2017. This workshop is intended to update the Board on the status of the surcharge and the District's plan on handling the final months of the surcharge in relation to the final debt payment required in November 2017. Additionally, the workshop will also do a general review of the Donner Lake Assessment District and remaining other area improvement funds. 2. HISTORY Glenshire Surcha In 2002, the District received cash and other assets as part of its acquisition of the Glenshire Mutual Water Company. In 2011, the District sold a parcel from the Glenshire Mutual Water Company assets. The net proceeds were transferred to the Glenshire Escrow Account and the monthly water system upgrade surcharge was then able to be reduced from $10.75 to $4.75. The District is scheduled to receive the monthly water system upgrade surcharge from Glenshire residents thru November 30, 2017. The funds received from customers for the Glenshire Surcharge pay the installment loan related to the Glenshire water system improvements as specified in the terms of the acquisition agreement. In review of the anticipated surcharge proceeds and final debt payment scheduled for November 2017, projections are showing that the District will have enough funds to satisfy the final debt payment from the funds that will be received from the surcharge thru the October 2017 processing of water bills. Upon reconciliation, and after the October billing process completes, the District plans on ending the Glenshire Water System Upgrade Surcharge for any future customer billings and the remaining payment on the loan will be satisfied in full in 2017. Donner Lake Assessment District In 2001, the District acquired the Donner Lake Water Company by initiating an eminent domain lawsuit. As a part of the takeover, the District replaced the entire water system, which cost approximately $15.6 million and was completed in 2006. The District initially estimated the replacement cost to be $13 million which was financed with a 20 year loan through the State Revolving Fund (SRF). The Donner Lake property owners agreed to reimburse the District for the full costs of the replacement. Therefore, an assessment was placed on each Donner Lake homeowner's property for a pro-rata share of the $13 million payable immediately or with an option to pay over 20 years. The assessment is collected by Nevada County and Placer County on behalf of the District and is secured by the Donner Lake property owners. The assessment ends after the 2020/2021 tax roll on property owner tax bills. The project incurred excess expenses of the originally anticipated $13 million of $2.6 million that was financed in the 2006 COP over 30 years. Customers additionally agreed to a monthly $6.65 water system upgrade surcharge to reimburse the District for the excess expenses incurred. The District is scheduled to receive the surcharge from Donner Lake residents thru November 2036 to fully satisfy the entire cost of the water system improvements of $15.6 million. Other Area Improvement Funds Sewer Assessment District 2 (SAD 2) - In 1969, Nevada County issued bonds for utility improvements in the Gateway and Meadow Park area. On or about 1994, Nevada County transfered residual funds of about $42,000 to Truckee Donner PUD to be used to maintain the water assets in SAD 2. In 2009 and 2010, a total of just under $63,000 (including interest earned) was utilized towards pipeline replacement projects. West River Street Assessment District (WRSAD) - In 1974 WRSAD was formed to provide water services along West River Street after wells dried up. In 1994 residual balance of $18,000 was remaining and will be used to improve water assets within this assessment district. 3. NEW INFORMATION As of December 31, 2016: • The Glenshire Surcharge paid by customers is projected to end October 31, 2017; • The principal amount due on the long-term debt associated with Glenshire was $162,063, the loan will be paid in full in November 2017; • The principal amount due on the long-term debt associated with Donner Lake Assessment District was $6,786,402 and is amortized through 2026; • The remaining outstanding principle from the $2.6 million excess on the Donner Lake Water System Improvements is approximately $1,350,000 and is amortized through 2036, • The monthly Donner Lake Water System Improvement Surcharge of $6.65 is scheduled to continue on customer bills to November 2036; • The fund balance of the other area improvement fund for SAD 2 was $17,006 and will be used for future improvements; and • The fund balance of the other area improvement fund for WRSAD was $35,251 and will be used for future improvements. 4. FISCAL IMPACT There is no fiscal impact associated with this workshop. 5. RECOMMENDATION Review this report and provide comment. Jeremy Popov Administrative Services Manager Michael D. Holley General Manager