“The Board of Supervisors continues to review Agenda Item 26-0960—a decision that goes far beyond 10 residential lots in Serrano Village M5 to the core of basic legal accountability under the Specific Plan.

Planning Staff recommends granting the developer a 46% Park Impact Fee discount ($7,215 vs. $13,495 per unit) by selectively applying a decades-old Development Agreement. By ignoring un-deeded public lands, shifted park construction costs, and Auditor-Controller warnings on Mello-Roos reimbursements, the County risks rewarding material contract breaches at taxpayer expense.

Here is the documented proof of how this approval simultaneously violates the Specific Plan, the Subdivision Map Act, and the Mello-Roos Act.

When the Board of Supervisors hears Agenda Item 26-0960 on September 22, 2026, it won’t just be deciding on 10 residential lots in Serrano Village M5—it will be deciding whether to enforce basic legal accountability. Despite explicit directives to investigate unfulfilled infrastructure duties and park obligations, Planning Staff’s recommendation selectively applies a decades-old Development Agreement to grant the developer a lucrative 46% Park Impact Fee discount ($7,215 vs. $13,495 per unit). By ignoring un-deeded public lands, shifted park costs, and Auditor-Controller warnings on Mello-Roos reimbursements, the County risks turning a blind eye to material contract breaches while shortchanging local taxpayers. Here is a breakdown of why this approval violates the Specific Plan and fails the legal requirements of the Subdivision Map Act.

This page documents a systematic and illegal tax-shifting scheme executed by the El Dorado Hills Community Services District (EDHCSD) and concealed by highly paid outside legal counsel. During the formation of Community Facilities Districts (CFDs) 2018-01 and 2019-01, the EDHCSD Board majority intentionally bypassed its own legally mandated taxing policy (Policy #6120) to grant private developers a permanent $0 tax rate on undeveloped land. In direct violation of the Mello-Roos Act (Gov. Code § 53312.7), which dictates that a District must adhere to local policies requiring all property to bear its “appropriate share,” the Board shifted 100% of the multi-million-dollar infrastructure tax burden onto the backs of local homeowners.

To protect this developer tax shelter, the District utilized ratepayer funds to hire Special Counsel to publicly issue a fabricated “clean bill of health,” deliberately omitting the foundational policy violations—a legal sleight-of-hand that was later inadvertently exposed on tape by the District’s own current attorneys.

This page documents an unconstitutional “Gift of Public Funds” executed by the El Dorado Hills Community Services District (EDHCSD) and enabled by El Dorado County’s lack of oversight. In August 2020, the EDHCSD legally released Parker Development (Serrano Associates) from a multi-million-dollar obligation to construct the Village J District Park. Rather than forcing the developer to cover a massive, inflation-driven financial shortfall, the District absorbed the $7 to $10 million construction liability onto the backs of local taxpayers. Today, El Dorado County is actively relying on this illegal taxpayer bailout to justify approving the developer’s new subdivision maps. The documentary evidence and video testimony housed below are formally incorporated by reference into the El Dorado County administrative record to challenge these tainted mitigations.

The documents and recordings on this page expose a multi-million-dollar betrayal of public trust. This archive serves as a comprehensive repository of primary-source evidence detailing how El Dorado County and CSD leadership orchestrated a massive developer bailout at the taxpayers’ expense. Review the timeline below to access internal emails and unedited testimony where officials admit to circumventing debt caps, breaching the Brown Act, and offloading a $10.05 million park construction liability onto the public. Follow the paper trail to discover how millions in CFD 1992-1 bond funds were kept hidden from the SEC, independent auditors, and the community.

This public archive presents undeniable, primary-source evidence of a systemic financial cover-up and multi-million-dollar developer bailout orchestrated by El Dorado County and Community Services District (CSD) leadership. Through unedited public video testimony and internal government emails, you will hear Auditor-Controller Joe Harn and CSD officials admit—in their own words—to bypassing statutory debt caps, violating the Brown Act to hide conflicts of interest, and secretly shifting a $10.05 million unfunded park construction liability onto the backs of taxpayers. By exploring the documentary timeline below, you will see exactly how millions in CFD 1992-1 bond funds were misappropriated and how these massive financial liabilities were intentionally concealed from the public ledger, the SEC, and external auditors for years.

Video Evidence: Baker Tilly Scope Limitation
Primary source video from the December 11, 2025, EDHCSD Board meeting. It appears to document deliberate audit restrictions, with on-the-record testimony confirming:

The explicit exclusion of a “land audit” from the forensic scope.

The prior auditor’s abrupt resignation amid claims of “harassment.”

Baker Tilly’s verbal admission of their restricted engagement.

Video Evidence: Financial Auditor Testimony
Primary source video from the July 10, 2025, EDHCSD Board meeting. It appears to document the auditor’s actual knowledge of material liabilities, with on-the-record testimony confirming:

The District’s legal mandate to provide turnkey park construction.

The auditor’s direct awareness of the $10.5M obligation prior to its omission from the final FY 2023-24 audit.