KERN-TULARE WATER DISTRICT   RESOLUTION NO. 2026-04   A RESOLUTION OF THE BOARD OF DIRECTORS DECLARING ITS INTENT TO ADOPT A BUDGET FOR 2027, TO FIX AND COLLECT 2027 STANDBY CHARGES AND WATER TOLLS, DECLARING NECESSITY FOR LEVYING SPECIAL ASSESSMENTS, AND CALLING AND NOTICING PUBLIC HEARING   WHEREAS, the Board has directed the General Manager to recommend a District budget for the year commencing January 1, 2027, and ending December 31, 2027, as well as 2027 standby charges, 2027 special assessments, and water tolls to be levied by the Board; and WHEREAS, the General Manager has submitted her recommended budget, a copy of which is available at the District office for inspection, and has made the following recommendations: 1. The amount required to discharge all District obligations for the year 2027 is estimated to be $15,909,851; and 2. The amount obtained from standby charges is anticipated to be $1,785,687 levied on about 19,623 acres at $91 per acre; and 3. The amount obtained from water tolls is anticipated to be $10,853,657 based on the sale of 18,430 acre-feet of water within the District’s Service Area at an average toll of $589 per acre-foot; and 4. The amount obtained by special assessments is anticipated to be $2,707,964 on about 19,623 acres of land resulting in a toll of $138 per acre; and 5. The amount obtained by capital special assessments is anticipated to be $282,543 on about 1,136 acres of land; and 6. The amount of funds available on the first day of the fiscal year and the amount of miscellaneous revenue estimated to be collected during the fiscal year is $300,000; and WHEREAS, Proposition 218 requires the District to hold a majority protest proceeding to adopt an increase in the District’s water toll; and WHEREAS, on January 9, 2025, the Board held a Proposition 218 majority protest proceeding and set the District’s water tolls as provided and identified in the 2024 Engineer’s Report. As there will be no increase in the water tolls or change in its methodology, Proposition 218 procedures for the water toll in 2027 are unnecessary, and in future years the District reserves the option to implement the approved rate of up to the amounts provided and identified in the 2024 Engineer’s Report without additional Proposition 218 proceedings; and WHEREAS, on August 11, 2022, the Board held a Proposition 218 assessment ballot proceeding where the District landowners approved a standby charge of $91 per acre and additional Proposition 218 procedures for the standby charge are therefore unnecessary; WHEREAS, in connection with an assessment ballot proceeding that the District conducted on August 11, 2022, District landowners approved a special assessment of $122 per acre subject to increases based on the Consumer Price Index (CPI-U); and WHEREAS, the annual application of CPI-U to the special assessment results in a special assessment of $138, and additional Proposition 218 procedures for the special assessment are therefore unnecessary; and WHEREAS, in connection with a special assessment ballot proceeding that the District conducted on March 14, 2024, specific District landowners approved a special assessment of $59,445 per year for the Avenue 24 Capital Improvement Project; and WHEREAS, in connection with a special assessment ballot proceeding that the District conducted on March 14, 2024, specific District landowners approved a special assessment of $223,098 per year for the Quinn Pumping Plant and Pipeline Capital Improvement Project; and WHEREAS, the Board finds and determines that it is in the best interest of the District for the Board to declare its intention to adopt the budget, implement the recommendations of the General Manager, and call and notice a public hearing. The Board of Directors of KERN-TULARE WATER DISTRICT resolves as follows: 1. Each of the matters set forth above is true and correct and the Board so finds and determines. 2. The Board declares its intention to (a) adopt the recommended budget for 2027 (b) fix and charge water tolls of up to $644 per acre foot for water delivered by the District (c) levy and collect 2027 standby charges of $91 per acre upon land being offered water service by the District, (d) levy a special assessment of $138 per acre on all land within the District, and (e) levy special assessments that cumulatively total $282,543 on certain benefited parcels within the District. 3. The Board declares its intention to continue its existing policy of refusing to deliver water for use upon lands as to which any levy of a standby charge, Water Toll or special assessment is delinquent. 4. The Board calls a public hearing regarding the budget and to fix, levy and collect standby charges, water tolls, and special assessments for August 13, 2026, at 2:30 P.M., in the Conference Room of Pandol & Sons, Inc., 33150 Pond Road, Delano, California, at which time and place any person interested, including all persons owning land within the District, may appear and be heard. 5. The Secretary shall publish this resolution in the manner required by Government Code section 6066 and Water Code section 36601 in The Shafter Press and The Visalia Times-Delta, and mail a copy thereof postage prepaid, to each holder of title to land within the District as shown by the District’s assessment roll. PASSED, APPROVED AND ADOPTED by the Board of Directors of KERN-TULARE WATER DISTRICT this 9th day of July, 2026 by the following vote: AYES:         Kent H. Stephens                    Andrew Hart                    Mike Jost                    Andrew Pandol NOES:        None ABSENT:   Curt Holmes ABSTAIN:  None 7/22, 7/29/2026  12494285