Community Facilities District

Western Municipal Water District is the administrator for three Community Facilities Districts (CFDs). These CFDs were formed to finance the construction of certain water and wastewater infrastructures in Western’s Murrieta service area. The three CFDs are as follows:

  • Community Facilities District No. 88-1 (CFD 88-1)
  • Improvement Area No. 2 of Community Facilities District No. 88-1 (IA-2)
  • Community Facilities District No. 99-1 (CFD 99-1)

Annual Special Tax Levies

Special taxes are levied and collected each year to pay the principal and interest obligations on the bonds, as well as administrative fees, of each of the CFDs. The special taxes are collected through the County of Riverside from property owners subject to the tax located within each of the CFD’s boundaries. The amounts collected each year are determined by a special tax formula in accordance with the Rate and Method of Apportionment for each of the CFDs.

Annual Reports

The annual reports contain special tax, fund balance, debt service and levy information.

CFD 88-1 Annual Report for Fiscal Year Ending June 30, 2016

IA-2 Annual Report for Fiscal Year Ending June 30, 2016

CFD 99-1 Annual Report for Fiscal Year Ending June 30, 2016

Financial Statements

CFD 88-1 Financial Statements Fiscal Year 2015-2016

IA-2 Financial Statements Fiscal Year 2015-2016

CFD 99-1 Financial Statements Fiscal Year 2015-2016


Albert A. Webb Associates is the special tax consultant for the CFDs. Any questions on the CFDs can be directed to Charmaine McCarvel at Albert A. Webb Associates at 1.800.439.6553.


Prior year reports are available upon request from the District’s Office at (951) 571-7100.