Item 14 - Reso Establishing Assessments for Poway Lighting District to be Collected on San Diego County Property Tax Roll for FY 23-24Zone C assessments, which fund the operation and maintenance of traffic signals, safety lights,
flashing beacons, and lighted street name signs within the City boundaries, are collected from all
accessible parcels in Poway. Zone C assessments are based on $13.58 per benefit unit per year for
improved parcels and $6.80 per benefit unit per year for vacant, buildable parcels. Public parks,
facilities and parking lots are not included in the District.
The Fiscal Year 2023-24 assessments are based on the District's operations, maintenance,
administration and capital replacement costs. Assessments are proposed to remain unchanged from
the Fiscal Year 2022-23 rates. Total revenues are estimated to be $1,426,581 .00, which includes
$333,364.00 in Zone A assessments, $14,799.00 in Zone B assessments, $354,014.00 in Zone C
assessments, the annual ad valorem tax (general tax contributions), City General Benefit contribution,
and estimated interest earnings.
In Fiscal Year 2019-20, approximately 3,300 low pressure sodium (LPS) lights were converted to light
emitting diodes (LEDs). Since the LED conversion, the District has saved an average of 66 percent over
the previous two (2) fiscal years on energy costs compared to the FY 2019-20 budget. In 2021-22
energy costs for LPS were incorporated. Beginning in Fiscal Year 2019-20, $250,000.00 will be
requested each year over a five-year period to replace aging signalized intersections. In FY 2023-24,
the District will continue signalized intersection equipment replacement. Each fiscal year, the capital
improvement project fund commitments will be re-evaluated to ensure available funding for ongoing
capital improvements.
The City Council's approved Fiscal Year 2023-24 Engineer's Report is on file in the Office of the City
Clerk, 13325 Civic Center Drive and the Department of Public Works, 14467 Lake Poway Road, Poway,
California.
Environmental Review:
This action is not subject to review under California Environmental Quality Act (CEQA).
Fiscal Impact:
The District does not include a voter-approved inflater which puts pressure on service levels as
expenses increase over time due to inflation while revenues do not. Fiscal Year 2023-24 District Zone
A, Zone Band Zone C assessment rates remain unchanged from the Fiscal Year 2022-23 rate of $15.00,
$3.75 and $13 .58 per benefit unit per year, respectively. Revenue for the District is comprised of
$702,177.00 from assessments, $83,419.00 in estimated interest earnings, $490,423.00 in general tax
contributions and $150,562.00 in General Fund contributions. Estimated revenues are sufficient to
cover ongoing maintenance and capital improvement projects.
Public Notification:
A Notice of Public Hearing was published in the Poway News Chieftain on Thursday, June 29, 2023.
Pursuant to Government Section 53753, all public notification requirements have been met. No
responses have been received regarding proposed assessments at the time this report was written.
2 of 5 July 18, 2023, Item #14
Attachments:
A Resolution
Reviewed/Approved By:
Wendy Kaserman
Assistant City Manager
3 of 5
Reviewed By:
Alan Fenstermacher
City Attorney
Approved By:
c~
City Manager
July 18, 2023, Item #14
RESOLUTION NO. 23-
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
POWAY, CALIFORNIA, ESTABLISHING ASSESSMENTS FOR
POWAY LIGHTING DISTRICT TO BE COLLECTED ON THE SAN
DIEGO COUNTY PROPERTY TAX ROLL FOR FISCAL YEAR
2023-24
WHEREAS, City Council of the City of Poway desires to have Landscape Maintenance
District assessments collected on the San Diego County Property Tax Roll;
WHEREAS, pursuant to the provisions of the City of Poway Resolution No. 00-035
(Policies for Lighting District) and Assessment law being the "Landscape and Lighting Act of 1972"
(being part 2 of Division 15 of the California Streets and Highways Code), applicable provisions
of "Proposition 218" (being Article XIII C of the California Constitution), and provisions of the
"Proposition 218 Omnibus Implementation Act" (being California Senate Bill 919), and in
accordance with the Resolution of Intention, being City of Poway Resolution No. 23-028 adopted
by the City Council of the City of Poway, County of San Diego, State of California, in connection
with the proceedings for Poway Lighting District, the Assessment Engineer for the City of Poway
has submitted an Engineer's Report for the District as required by California Street and Highways
Code, Section 22565;
WHEREAS, on June 6, 2023, at a regular meeting of Poway's City Council, amounts to
be collected have been set forth in a public Engineer's Report;
WHEREAS, on July 18, 2023, City Council held a duly advertised public hearing to solicit
comments from the public, both for and against, relative to this matter; and
WHEREAS, this action is authorized by laws of the State of California.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Poway as
follows:
SECTION 1: The Assessment Rates for three (3) zones are as follows:
Zone A:
Zone B:
Zone C:
$15.00 per benefit unit per year; $7.50 per benefit unit per
year for vacant parcels
$ 3. 75 per benefit unit per year; $1.88 per benefit unit per
year for vacant parcels
$13.58 per benefit unit per year; $6.80 per benefit unit per
year for vacant parcels
SECTION 2: The sum of assessments to be collected on the Fiscal Year 2022-23 San
Diego County Property Tax Roll to provide for costs of administering, operating and maintaining
the Poway Lighting District are as follows:
Zone A:
Zone B:
Zone C:
4of 5
$333,364.00
$ 14,799.00
$354,014.00
ATTACHMENT A July 18, 2023, Item #14
Resolution No. 23-
Page 2
SECTION 3: Under assessment law, the City of Poway's General Benefit Contribution
has been calculated as $150,562.00.
PASSED, ADOPTED AND APPROVED at a Regular Meeting of City Council of the City
of Poway, California on the 18th day of July, 2023 by the following vote, to wit:
AYES:
NOES:
ABSTAINED:
ABSENT:
DISQUALIFIED:
Steve Vaus, Mayor
ATTEST:
Carrie Gallagher, CMC, City Clerk
s of 5 July 18, 2023, Item #14