Item 8 - Intention to Levy and Collect Assessements - Poway Lighting District
TO:
Honorable Mayor and Members of the City Council
{
AGENDA REPORT SUMMARY
FROM:
James L. Bowersox, City Mana
INITIATED BY: Jim Howell, Director of Public Wor s
DATE:
April 26, 2005
SUBJECT:
Engineer's Report and Resolution Declaring the Intention to Levy and Collect
Assessments for the Poway Lighting District for Fiscal Year 2005/2006 and Set
Date for Public Hearing
ABSTRACT
The maintenance of public lighting improvements within the City of Poway Lighting District requires
funding. These improvements include all street lighting facilities within the City's boundaries,
including, but not limited to, street lights, traffic signals, lighted street signs, and flashing beacons.
The California Landscape and Lighting Act of 1972 [ACT] allows for the collection of assessments
from parcels annexed into the district for the maintenance and operation of these facilities. It is the
City's intent to collect assessments under Chapter 3 of the ACT. The ACT requires a resolution
declaring the intention to levy and collect assessments (Attachment 1) and an Engineer's Report
(Attachment 2). Assessment rates are proposed not to increase during Fiscal Year 2005/2006 for
Zones A, B or C; however, some parcel assessments will increase due to land development, land use
designation changes, and the creation of new subdivisions.
ENVIRONMENTAL REVIEW
This item is not subject to CEQA review.
FISCAL IMPACT
Revenues collected at the current rate and a portion of District reserves will be used for the District's
maintenance costs during Fiscal Year 2005/2006. A general benefit contribution of $1 00,000.00 will
be made by the City of Poway based upon General Fund Ad Valorem taxes.
ADDITIONAL PUBLIC NOTIFICATION AND CORRESPONDENCE
None.
RECOMMENDATION
It is recommended that the City Council: 1) adopt the attached resolution declaring the intention to
levy and collect assessments within the City of Poway Lighting District for Fiscal Year 2005/2006; 2)
approve the Engineer's Report outlining the assessments for Fiscal Year 2005/2006; 3) direct the City
Clerk to publish the resolution one week following Council approval; and, 4) set public hearing for
June 21, 2005.
ACTION
1 of 22 - Item # 'It
Apnl 26, 2005
CITY OF POWAY
AGENDA REPORT
TO:
Honorable Mayor and Members
PUblicWor~
specialistr
FROM:
James L. Bowersox, City Man
INITIATED BY:
Jim Howell, Director of Public Wo
Dennis K. Quillen, Assistant ~i[ ctor 0
Javid Siminou, City Engineer
Patricia S. Nelson, Assessm t Distri
DATE:
April 26, 2005
SUBJECT:
Engineer's Report and Resolution Declaring the Intention to Levy and
Collect Assessments for the Poway Lighting District for Fiscal Year
2005/2006 and Set Date for Public Hearing
BACKGROUND
The City of Poway Lighting District was formed by the City Council on May 12, 1986. As in
previous years, it is proposed that each parcel within the District pay an assessment
according to benefit based on the latest available San Diego Association of Government
(SANDAG) traffic generation study.
Since the District has adequate reserves at this time, the District will continue to collect
assessments at the same rate for all zones and use SANDAG's traffic generation study as a
basis for its formula sets. (See Derivation of Benefit Factor, page 6 of the Engineer's
Report).
Zone A parcels are those parcels that have street lights within their immediate vicinity. These
parcels also share in the equitable funding for the maintenance and operation of street
lighting along the City's major arterial streets. Therefore, assessments collected within this
zone shall be assessed at the full rate (100%) of$15.00 per benefit unit. Vacant parcels are
proposed to be assessed at a 50 percent rate of $7.50 per benefit unit.
Zone B parcels are those parcels that do not have benefit of immediate street lighting but
equitably share in the maintenance and operation funding for street lighting along the City's
major arterial streets. Therefore, assessments collected within this zone shall be
proportionally assessed at the partial rate (25% of $15.00) of $3.751 per benefit unit.
'The County only lists funds in even amounts on the County Tax statements.
20f22
April 26, 2005 Item # i
Agenda Report - Intent to Levy Assessments City Lighting District
April 26, 2005
Page 2
Vacant parcels are proposed to be assessed at a 50 percent rate of$1.88 (50% of$3.75)per
benefit unit.
Zone C assessments are collected to fund the operation and maintenance of traffic signals
and flashing beacons within the City boundaries. It has been determined that all parcels
within the District benefit equally. Therefore, Zone C parcels are assessed at the full rate of
$13.58 per benefit unit for the maintenance of traffic signal lighting and flashing beacons.
Vacant parcels are proposed to be assessed at a 50 percent rate of $6.79.2
FINDINGS
Section 22624 of the Streets and Highways Code allows the City Council to approve an
engineering report and adopt a resolution of intention prior to establishing a budget each
year. The Engineer's Report (Attachment 2) outlines the proposed Fiscal Year 2005/2006
budget and resulting assessments.
The assessments for Fiscal Year 2005/2006 are based on the District's operation and
maintenance costs, and are reflected on the Fiscal Year 2005/2006 property tax bills. No
increases are proposed for the Fiscal Year 2005/2006 street lighting assessments for Zones
A, B, or C. Zone A assessments will remain at $15.00, Zone B at $3.75, and Zone C at
$13.58 per benefit unit. Assessments are proposed to be collected for vacant parcels
dependent on their benefit to street light accessibility (as defined by Zone A and Zone B) at a
rate of 50 percent.
Proposition 218, passed by the California voters on November 5, 1996, expands the
requirements for public notification and imposes the requirement of District balloting.
Beginning July 1 , 1997, all existing, new, or increased assessments shall comply with Article
XIII 0 as added to the California Constitution. Since no increases or new assessments are
proposed for Fiscal Year 2005/2006, District street lighting has been determined to be
exempt from the procedures and approval process set forth in Section 4 of this Article as
these assessments are imposed exclusively to finance the capital costs or maintenance and
operation expenses for sidewalks, streets, sewers, water, flood control, drainage systems or
vector control. However, this does not preclude any assessments, which would be increased
in future years. Subsequent increase in such assessments shall be subject to the
procedures and approval process set forth in Section 4 of Article XIII D.
Proposition 218 requires that the City separate "General Benefit" from "Special Benefit."
General Benefit is a service provided to the public-at-Iarge. Special Benefit is a service
provided at a level greater than the seryice provided to the public-at-Iarge. The City may
2ibid
3 of 22
April 26, 2005 Item # i
Agenda Report - Intent to Levy Assessments City Lighting District
April 26, 2005
Page 3
assess for Special Benefit conferred upon parcels. General Benefit shall be funded as it has
in the past for this District - through the collection of an Ad Valorem (General) Tax collected
each year on the property tax roll from each property owner.
The following depicts the preliminary benefit data runs calculated and provided by the
County of San Diego:
A
11 ,569
21,195.96
X $15.00
= $317,939.40
B
3,045
3,437.93
X $3.753
= $ 12,892.24
C
14,614
24,634.89
X $13.58
= $334,541.82
Preliminary assessment tabulations will be available for public review approximately three (3)
weeks prior to the June 21, 2005 City Council meeting for the collection of assessments and
are subject to change according to the County equalized tax roll. Final tabulations will be
based on County equalized tax roll after July 1, 2005 and will be noted on property tax bills
for Fiscal Year 2005/2006.
ENVIRONMENTAL REVIEW
This item is not subject to CEQA review.
FISCAL IMPACT
Revenues collected at the current rate and a portion of District reserves will be used for the
District's maintenance costs during Fiscal Year 2005/2006. A general benefit contribution of
$100,000.00 will be made by the City of Poway based upon General Fund Ad Valorem taxes.
PUBLIC NOTIFICATION AND CORRESPONDENCE
None.
3 Ibid
40f22
April 26, 2005 Item # ~
Agenda Report - Intent to Levy Assessments City Lighting District
April 26, 2005
Page 4
RECOMMENDATION
It is recommended that the City Council: 1) adopt the attached resolution declaring the
intention to levy and collect assessments within the City of Poway Lighting District for Fiscal
Year 2005/2006; 2) approve the Engineer's Report outlining the assessments for Fiscal Year
2005/2006; 3) direct the City Clerk to publish the resolution one week following Council
approval; and, 4) set public hearing for June 21, 2005.
JLB: JRH:DKQ:JS:PSN
Attachments:
1. Resolution of Intention
2. Engineer's Report
5 of 22
April 26, 2005 Item # <i
RESOLUTION NO. 05-
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF POWAY, CALIFORNIA
DECLARING THE INTENTION TO LEVY AND COLLECT ASSESSMENTS
WITHIN THE POWAY LIGHTING DISTRICT
FOR FISCAL YEAR 2005/2006
WHEREAS, the City Council of the City of Poway, California, desires to levy and
collect assessments within the Poway City Lighting District forthe purpose of maintaining,
servicing, operating, and administering public lighting facilities, including, but not limited to,
street lights, traffic signals, and flashing beacons, in the City of Poway as shown in Exhibit
A of the Poway Lighting District Engineer's Report that is on file in the City Clerk's Office,
pursuant to the Streets and Highways Code; and
WHEREAS, assessments will not increase from the Fiscal Year 2004/2005
assessment rate of $15.00 per unit for Zone A, $3.75 per unit for Zone B, and $13.58 per
unit for Zone C; and
WHEREAS, under Article XIIIC, Section 4 of the California Constitution, a City
general benefit contribution has been calculated as the average General Fund expenditure
for the maintenance of street lighting and traffic signals. This general benefit contribution
has been calculated to be $100,000.
WHEREAS, under Article XIII 0, Section 5(a) of Proposition 218 (adopted by
general vote on November 5, 1996), the collection of Fiscal Year 2005/2006 assessments
is exempt from the procedures and approval process setforth in Section 4 of Article XIII 0,
in that the assessments have been determined to exclusively finance the capital costs or
maintenance and operation expenses for streets; and
WHEREAS, the public interest and convenience require the maintenance, service,
and operation of street lighting, lighted street signs, traffic signals, and flashing beacons
within said territory.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Poway at
a regular meeting this 26th day of April, 2005 as follows:
1. The City Council so finds and determines the foregoing recitals are true and
correct.
2. Proposed assessments are as detailed in the Poway City Lighting District
Engineer's Report for Fiscal Year 2005/2006, on file in the City Clerk's Office.
3. Pursuant to the Streets and Highways Code, a public hearing will be held on
June 21, 2005 by the City Council to consider the levy and collection of the
proposed assessments.
ATTACHMENT 1
April 26, 2005 Item # '1
6of22
Resolution No. 05-
Page 2
PASSED, ADOPTED and APPROVED by the City Council ofthe City of Poway at a
regular meeting this 26t11 day of April 2005.
Michael P. Cafagna, Mayor
ATTEST:
L. Diane Shea, City Clerk
STATE OF CALIFORNIA )
) ss.
COUNTY OF SAN DIEGO)
I, L. Diane Shea, City Clerk of the City of Poway, do hereby certify under penalty of
perjury that the foregoing Resolution No. 05- was duly adopted by the City Council at
a meeting of said City Council held on the 26th day of April 2005, and that it was so
adopted by the following vote:
AYES:
NOES:
ABSENT:
DISQUALIFIED:
L. Diane Shea, City Clerk
City of Poway
7 of 22
April 26, 2005 # <3
ENGINEER'S REPORT
FOR
POWAY CITY LIGHTING DISTRICT
FISCAL YEAR 2005/2006
PURPOSE
The purpose of this report is to present the findings and engineering analysis for the
City of Poway's Street Lighting District for Fiscal Year 2005/2006. This Lighting District,
utilizing direct benefit assessments, finances the cost of providing maintenance and
operation of public street lighting facilities within the City, including but not limited to, street
lights, traffic signals, illuminated street signs, and flashing beacons. The District contains
all the territory within the boundaries of the City of Poway.
ENGINEERING ANALYSIS
Name
The District is entitled "poway City Lighting District."
Boundary
The boundaries of the assessment District are shown on the Assessment Diagram
(see Exhibit A). All parcels identified on the latest San Diego County Assessor's maps
within the City of Poway are included in the District. However, public properties such as
roadways, alleys, greenbelts, parkways, and other public properties are exempt from the
assessment.
The property lines and dimensions of each lot or parcel of land within the Lighting
District are shown in detail on the County of San Diego Assessor's maps, on file in the
County Assessor's Office, 1600 Pacific Highway, Room 103, San Diego, CA 92101.
DEFINITIONS
The following definitions were written for clarification as a key to understanding the
assessments levied against parcels and derivation of benefits:
"Facilities" shall mean street light standards, traffic signals, flashing beacons, their
appurtenances, or related improvements, and the energy and maintenance costs to
operate them.
"Gated Community" shall mean a community that restricts the general public from routine
access to streets and roads vacated by the City to the community, but where utility
easements have been retained by the City.
ATTACHMENT 2
8of22
April 26, 2005 Item # ~
Engineer's Report
Poway Lighting District - FY 2005/2006
Page 2
"Immediate Vicinitv" (based on the City's illumination spacing standards) shall mean:
(1) All parcels within subdivisions/commercial/industrial developments that have
street lighting improvements as a condition of development.
(2) All single-family residential parcels having street lighting on their street, at
cul-de-sacs, major curves, and/or intersections.
(3) All multi-residential, commercial, and industrial parcels having street lighting
spaced within 300 feet (except where there are placement limitations, the
spacing will not exceed 400 feet).
"Sub-Zone" shall mean those parcels which can be administratively separated from a zone
to equitably fund the actual cost of maintenance and operation specific to the needs of
those parcels.
"Utilities Easement" shall mean right-of-access retained by the City and other public utilities
for the purpose of maintaining and operating public utilities including, but not limited to:
water, sewer, storm drain, street lighting, electrical, telephone, and cable TV services.
"Vacant Parcel" shall mean any parcel that has not been developed with a structure that is
intended for habitation, storage, business, industry, or other like use, and has not been
designated for farming or rural land use.
Although the benefit to parcel rate structure used for this report remains to be the latest
SANDAG traffic generation study, the above definitions will assist in re-evaluating benefit
for future assessments.
FINDINGS
On May 12, 1986, the City Council of the City of Poway initially formed the Poway
City Street Lighting District under the California Streets and Highway Code, Landscaping
and Lighting Act of 1972. This report covers the levy of the annual assessments for Fiscal
Year 2005/2006, and provides for annexations of additional City areas into the Lighting
District.
Part 2 of Division 15 of the Streets and Highways Code, Landscaping and Lighting
Act of 1972, permits the establishment of Assessment Districts by cities for the purpose of
providing certain public improvements, which include maintenance and operation of street
light facilities, including, but not limited to, street lights, traffic signals, illuminated street
signs, and flashing beacons. These improvements consist of all City-owned street lights.
Traffic signals and flashing beacons were included within the District beginning Fiscal Year
1993/1994.
9of22
April 26, 2005 Item # <6
Engineer's Report
Poway Lighting District - FY 2005/2006
Page 3
There are 2,863 street lights (outlined on page 4 of this report), 53 and one-third
traffic-signaled intersections 1 (with related lighted street name signs), ten flashing
beacons, seven flashing stop signs, one radar speed sign, fiber optics, video detection
units, and 206 safety lights that are maintained by District contract. The inventories for all
facilities maintained by the District have increased.
The 1972 Act requires that maintenance assessments be levied according to benefit
rather than according to assessed value. Section 22573 provides that:
The net amount to be assessed upon lands within an assessment district
may be apportioned by any formula or method which fairly distributes the net
amount along all assessable lots or parcels in proportion to the estimated
benefit to be received by each such lot or parcel from the improvements.
The Act also permits the designation of zones of benefit within any individual
assessment district. California Streets and Highways Code Section 22574 states that, "by
reasons of variations in the nature, location, and extent of the improvements, the various
areas will receive different degrees of benefit from the improvement." Thus, the 1972 Act
requires the levy of a true "assessment" rather than a "special tax."
In Fiscal Year 1995/1996, it was determined that all "buildable" vacant parcels
receive some benefit from street lights and traffic signals. "Benefit" is derived from facility
improvements either by immediate vicinity street lighting and major arterial street lighting
[Zone A] or by major arterial street lighting [Zone B], and by a proportionate equitable share
of traffic signals, flashing beacons expense is based on one unit per residential parcel.
The benefit for buildable vacant parcels is based on 50 percent of the appropriate unit rate
for each applicable zone.
1 The City of Poway pays CalTrans, by agreement, one-third the maintenance and operation costs for the
Poway Road/Highway 67 Intersection traffic signal lighting and associated facilities.
10of22
April 26, 2005 Item # ~
Engineer's Report
Poway Lighting District - FY 2005/2006
Page 4
STREET LIGHT INVENTORY 2005/2006
(From March 1, 2004 to April 1, 2005)
City of Poway (LS2A) Liohts
PriQf~;* ~,~~. ..W-_ 'T_;. J As of410S
22 0 35w LP Sodium Vaoor 22
6 0 55w LP Sodium Vapor 6
1,722 55 90w LP Sodium Vaoor 1,777
7 0 135w LP Sodium Vapor 7
950 3 180w LP Sodium Vapor 953
49 0 100w HP Sodium Vapor 49
0 0 150w HP Sodium Vapor 0
11 (1 ) 250w HP Sodium Vapor 10
39 0 175w Metal Halide 39
Total Poway ~treet Lights 2,863
Eneraized i
City Safety Liohts Eneroized with Traffic Sionals
LP Sodium Va or
LP Sodium Va or
LP Sodium Va or
LP sodium Va or
Total Poway afety Lights
Ener ized
8
3
125
70
206
2 Low Pressure
3 High Pressure
11 of 22
April 26, 2005 Item # 8
Engineer's Report
Poway Lighting District - FY 2005/2006
Page 5
FINANCIAL ANALYSIS
The 1972 Act provides that the total cost can be recovered in the assessment
spread including incidental expenses. The latter can include engineering fees, legal fees,
printing, mailing, postage, publishing, and all other costs identified with the district
proceedings. Fiscal year 2005/2006 expenditures for street lighting facilities are estimated
below.
Expenditures: Zones A, B, and C FY 03/04 FY 04/05 FY 05/06
Operation and Maintenance Contract 554,840 538,340 980,840
Mapping/Inventory/Gen. Engineering 3,500 3,500 3,500
Light Replacement Program 29,700 29,700 29,700
Energy Costs 379,000 398,640 387,000
Administration' 259,220 207,230 199,380
BUDGET 1,226,260 1,177,410 1,600,420
Six-Month Reserves' 613,130 588,705 746.210
Total R~Vir~ Fl.Inding 10839,390 11,766.115 2.346.630
Zone A Assessments @ $15.00/BU 314,330 311,920 317.942
Zone B Assessments @ $ 3.76/BU 12,510 13,010 12,920
Zone C Assessments @ $13.58/BU 329,810 329,430 334,550
Ad Valorem Tax (General Tax
Contribution) 110,000 110,000 100,000
Interest 120,000 120,000 51,980
Tolal~~ lQ ~~ -~ 884.360 817.392
Cash Carry Over 489,470 613,130 588,705
(Expenditures) (1,839,390) (1,766,115) (2,346,630)
(Traffic Signal Renovation Program) 0 (300,000) (61,830)
(Street Lighting CIP Projects) 0 (200,000) 0
Funds Added (Subtracted) to Reserve (463,270) (768,525) (1.002,363)
Fund
Appropriated Contingency Capital 338,155 400,000 400,000
Replacement Fund (ACCRF)
Un~RieSe$ fvl'\d~ 2.7t8~ 1,940.403 938,040
4 Includes portion of Districts' contribution to, and equal to nine percent of the budget for, Fund 0406,
Maintenance Operations.
5 The six-month reserve is based on all routine budgeted items excluding Appropriated Reserve Funds
that are used for contractual emergencies.
6 Corrected per Finance Fiscal Year 2001/2002 Activity Sheets.
12 of 22
April 26, 2005 Item #L
Engineer's Report
Poway Lighting District - FY 2005/2006
Page 6
Funds from the Appropriated Contingency Capital Replacement Fund Balance may
be used to offset any deficits realized during any fiscal year.
BENEFIT ANALYSIS
At the writing of this report, 16,875 parcels have been identified as within the District
boundaries. It has been determined that all [except public-owned and unbuildable
miscellaneous] parcels (including vacant parcels), are assessable. Three benefit zones for
assessment purposes have been established as follows:
"Zone A" parcels are those that have street lighting within their immediate vicinity.
These parcels fund the maintenance and operation of immediate vicinity street lighting plus
an amount equivalent to "Zone B" assessments for the maintenance and operation of
major arterial street lighting. [This includes both "Service" and "Community" benefits.]
"Zone B" parcels are those that equitably share the expense for the maintenance
and operation of major arterial street lighting. [This only includes "Community" benefits.]
"Zone C" parcels are all parcels that equitably share the expense for the
maintenance and operation of traffic signals and flashing beacons.
As in previous years, the Fiscal Year 2005/2006 structure of the benefit
assessments is based on traffic generated by the use of the parcel. Benefit units are then
calculated for each parcel, using a benefit factor derived from the land use/traffic
generation functions.
Derivation of Benefit Factor
Benefit factors have been determined for those land use categories whose codes
are shown in Exhibit B. A benefit factor of 1.0 is assigned to single family residential land
use.
Benefit factors for all other land use categories are then derived in proportion to land
use/traffic generation, as compared to the single family residential traffic generation rate of
10 trips per dwelling unit, or 40 trips per acre. Traffic generation rates by land use are
prepared by the San Diego Association of Governments (SANDAG) and CAL TRANS,
District 11, based on trip generation studies done in the San Diego region. These are
generally accepted for use by the San Diego County Lighting District and other lighting
districts throughout the County to calculate these assessments. Vacant land has been
calculated at 50 percent of benefit based on the parcel's designated land use.
The derivation of benefit factors for land use categories other than single family
residential is provided in the examples listed below:
13of22
April 26, 2005 Item #
g
Engineer's Report
Poway Lighting District - FY 2005/2006
Page 7
LAND USE
TRIP GENERATION RATE
BENEFIT UNITS (BU)
Single Family Residential
Apartments or
Multi-Family
Residential Condominium
Commercial Retailer/
Regional Shopping
Medical, Dental, Animal Hospital
Community Shopping
Neighborhood Shopping
Theater, Restaurant
Hotel, Motel
Parking Lot, Garage, Hospital
Bowling Alley, Used Cars,
Auto Sales/Services,
Small Automotive Garage
Large Chain Grocery/Drug
Stores
Seryice Station
Convalescent Hospitals,
Rest Homes, Bulk Storage, Etc.
Factory-Light Manufacturing,
Warehouse, Church, Church Pkg
Fire, School, Library, Meeting Hall,
Gymnasium, Spec./Misc.
I nstitution/Recreationa I
14 of 22
10 trips/D.U.
10 trips/D.U.
8 trips/D.U.
10 trips/D.U.
400 tripslacre
40 trips/BU
500 trips/acre
40 trips/BU
700 tripslacre
40 trips/BU
1.200 tripslacre
40 trips/BU
200 trips/acre
40 trips/BU
300 trios/acre
40 trips/BU
400 trips/acre
40 trips/BU
2000 trips/acre
40 trips/BU
600 trips/acre
40 trips/BU
40 trips/acre
40 trips/BU
60 trips/acre
40 trips/BU
= 1.0
= 0.8
= 10.0
= 12.5
= 17.5
= 30.0
= 5.0
=7.5
=10.0
=50.0
= 60.0
= 1.0
= 1.5
April 26, 2005 Item #
g
Engineer's Report
Poway Lighting District - FY 2005/2006
Page 8
LAND USE
TRIP GENERATION RATE
Factory--Heavy Manufacturing,
Extra-active, mining
120 trips/acre
40trips/BU
BENEFIT UNITS (BU)
= 3.0
Spec./Misc. Industrial
100 trips/acres
40 trips/BU
600 trips/acre
40 trips/BU
=2.5
1-3 Story Misc. Store Bldgs.,
4+ Story Offices/Stores,
Misc. Commercial, Radio
Station, Bank, Car Wash
=15.0
Mobile HomelTrailer Park
5 trips/DU
10 trips/B U
=0.5
Multi-Residential
6 rips/DU
10 trips/BU
= 0.6
Farmland, Rural Land,
Agricultural Preserye
2 trips/acre
40 trips/BU
= 0.05
Cemetery, Mausoleum,
Mortuary
5 trips/acre
40 trips/BU
= 0.1
Golf Course
8 trips/acre
40 trips/BU
= 0.2
Office Condominiums
20 trips/Condo
10 tripslBU
= 2.0
Industrial Condominiums
8 trips/Condo
10 trips/BU
= 0.8
Vacant Land
[Buildable]
Vacant land generates
a nominal number of
trips as compared to developed
parcels and therefore, receives
a proportionate benefit from
= 50%
based on
designated
benefit land
use code
15of22
April 26, 2005 Item # i
Engineer's Report
Poway Lighting District - FY 2005/2006
Page 9
Calculation of Benefit Units
Benefit factors are extended to benefit units for assessment by multiplying the benefit
factor by the number of dwelling units per parcel or the acreage of the parcel as appropriate.
This base calculation is applicable to all parcels that accrue both community benefits and
service benefits, as previously defined. Benefit factors for all land use categories, as derived
above, are tabulated in Exhibit C.
Approximately one-third of all parcels in the City of Poway do not, however, receive
seryice benefits. An adjustment in base benefit units for Zones A and B must then be made
to reflect community benefits only. For this purpose, it is assumed that one-fourth of total
benefits accrue as community benefits and three-fourths accrue as service benefits.
Therefore, a community benefit factor of 0.25 is applied to the benefit factors for all
developed parcels not directly serviced by street lights. The adjusted benefit factors are then
extended as noted above.
Using current available data from the San Diego County Assessor, an estimate of
aggregate benefit units by zone has been computed using the described method. These
estimates are tabulated in Exhibit D.
16 of 22
April 26, 2005 Item # ~
Engineer's Report
Poway Lighting District - FY 2005/2006
Page 10
Based upon the previous discussion, it is proposed in Fiscal Year 2005/2006, that
the base benefit charge be $15.00 for Zones A. Thus, charges for community benefits and
for service benefits will be $3.75 and $11.25, respectively. In summary, those parcels in
Zone A will be assessed at $15.00 per benefit unit and those parcels in Zone B will be
assessed at $3.757 per benefit unit.
Zone C assessments are based on equal service benefits. Therefore, seryice
benefit units will be $13.58.
Respectfully Submitted,
Siminou
480 expo 6/30/2006
'? -2 i-oS
Date
7 For tax collection proposes, the assessments are rounded to an even number by the County
Assessor's Office.
17 of 22
April 26, 2005 Item # &
HI ftlana V
Blley
"
o
3
.
0;
~
o
Raoc'\,
n ~'do
g
i
~u~~
<J' ~
",or
1 ",0/
.J &'1
L /
o
~
n
o
.
.
~
/~~
~-- ~
.,
L
I :r' '!l
.,
.
:1;
~~
.
~
POway
~e CanYOn
SYC~~O
---";-
/
/
I
I
I
I
I
J
/
''2\
I.......
f:r,......,
, -
-"-.:
@ POWAY CITY LIGHTING DISTRICT BOUNDARIES
18 of 22 , April 26, 2005 Item # ~
EXHIBIT 'A'
::'
o
o
..
f'o.....~'i
Exhibit B
LAND USE CODES
RESIDENTIAL
09 Mobilehome
10 Vacant residential
11 Single family residence
12 Duplex or double
13 Multiple 2 to 4 units or 2 houses
14 Multiple 5 to 15 units
15 Multiple 16 to 60 units
16 Multiple 61 units and up
17 Condominium
18 Co-op
19 Miscellaneous
COMMERCIAL
20 Vacant commercial
21 One to 3 story misc. store bldgs.
22 Four story & up office & store bldgs.
23 Regional shopping center
24 Community shopping center
25 Neighborhood shopping center
26 Hotel, motel
27 Service station
28 Medical, dental, animal hospital
29 Convalescent hospital, resthome
30 Office condominiums
31 Parking lot, garage, used car lot
32 Trailer park
33 Theater
34 Bowling alley
35 Restaurant
36 Car wash
37 Grocery or drug - large chain
38 Auto sales and seryice agency
39 Misc. commercial, radio station,
bank, etc.
INDUSTRIAL
40 Vacant industrial
41 Factory -light manufacturing
42 Factory - heavy manufacturing
43 Warehousing - processing or
storage
44 Bulk storage (tanks, etc.)
45 Extractive & mining
46 Small automotive garages
47 Industrial condominiums
49 Special or misc. industrial
19 of 22
IRRIGATED FARM
50 Vacant (water available)
51 Citrus
52 Avocados
53 Vines
54 Misc. trees
55 Livestock
56 Poultry
57 Misc. irrigated crops
58 Growing houses
59 Special or misc.
RURAL LAND (NON-IRRIGATED)
61 1-10 acres
62 11-40 acres
6341-160 acres
64161-360 acres
65361 acres and up
INSTITUTIONAL
70 Vacant institutional
71 Church
72 Church parking or related
73 Cemetery
74 Mausoleum
75 Mortuary
76 Public bldg. (firehouse, school,
library)
77 Hospital
79 Special or misc.
RECREATIONAL
80 Vacant recreational
81 Meeting halls, gym
82 Golf course
83 Marina, docks
84 Recreational camps
85 Non-taxable
86 Open space easements
87 Agricultural preserve
88 Agricultural preserye (contract)
89 Special misc.
90 Vacant taxable - government
owned property
91 Improved taxable - government
owned property
April 26, 2005 Item #~
Exhibit C
Benefit Factors by Land Use Code
Benefit L.U. Benefit L.U.
Factor Code Land Use Factor Code Land Use
0.0 00 Unzoned 15/AC 39 Misc. commercial,
0.02/TS 07 Timeshare radio station, bank
0.5/SP 09 Mobilehome/Condo 50% 40 Vacant industrial
Space* 1.5/AC 41 Factory - light
0.5 10 Vacant residential manufacturing
1.0/DU 11 Single family res. 3.0/AC 42 Factory - heavy
1.0/DU 12 Duplex or double manufacturing
1.0/DU 13 Res. 2-4 units/2 1.5/AC 43 Warehouse -
houses processing or storage
1.0/DU 14 Res. 5-15 units 1.0/AC 44 Bulk storage
1.0/DU 15 Res. 16-60 units (tanks, etc.)
1.0/DU 16 Res. 61 units & up 3.0/AC 45 Extractive & mining
1.0/DU 17 Condominium 1.0/AC 46 Small automotive
1.0/DU 18 Co-Op garage
1.0/DU 19 Misc. residential 0.40/AC 47 Industrial condos
50% 20 Vacant commercial 2.5/AC 49 Spec. misc.
10/AC 21 1-3 story misc. industrial
store buildings 50% 50 Vacant irrigated
15/AC 22 4 story & up 0.05/AC 51 Citrus
offices/stores 0.05/AC 52 Avocados
12.5/AC 23 Regional shopping 0.05/AC 53 Vines
center 0.05/AC 54 Misc. trees
17.5/AC 24 Comm. shopping 0.05/AC 55 Livestock
center 0.05/AC 56 Poultry
30/AC 25 Neighborhood 0.05/AC 57 Misc. irrigated
shopping center crops
7.5/AC 26 Hotel, motel 0.05/AC 58 Growing houses
7.5/AC 27 Service station 0.05/AC 59 Special misc.
12.5/AC 28 Medical/dental/ irrigated
animal hospital 0.05/AC 61 Non-irrigated 1-10
1.0/AC 29 Convalescent AC
hospital, rest home 0.05/AC 62 Non-irrigated 11-40
0.5/CO(unit) 30 Office condominium AC
7.5/AC 31 Parking lots, 0.05/AC 63 Non-irrigated 41-
garage, used cars 160AC
** 32 Trailer park* 0.05/AC 64 Non-irrigated 161-
25/AC 33 Theater 360 AC
7.5/AC 34 Bowling alley 0.05/AC 65 Non-irrigated 361
30/AC 35 Resta u ra nt AC and up
15/AC 36 Car wash 50% 70 Vacant institutional
50/AC 37 Large chain grocery 7.5/AC 1.5/AC 71 Church
38 Auto sales/services 1.5/AC 72 Church parking/related
agency 0.1/AC 73 Cemetery
0.1/AC 74 Mausoleum
0.1/AC 75 Mortuary
20 of 22 April 26, 2005 Item # '6
Benefit L.U. Benefit L.U.
Factor Code Land Use Factor Code Land Use
1.5/AC 76 Public Building **** 84 Recreational camps
(fire, school, library) 0.0 85 Non-tax recreational
5.0/AC 77 Hospital 0.0 86 Open space easements
1.5/AC 79 Spec. misc. institutional 0.05/AC 87 Agricultural preserve (no
50% 80 Vacant recreational contract)
1.5/AC 81 Meeting hall, gym 0.05/AC 88 Agricultural preserve
0.2/AC 82 Golf course (contract)
0.5/AC 83 Marina, dock." 1.5/AC 89 Spec. misc. recreational
50% 90 Vacant taxable -
government property
1.0/AC91 Improved taxable -
government property
. Exclude Mobile home Coaches
.. Force to 0.5/Space
... Force to O.4/Slip for Time Shares
.... Force to O.4/Campsite
NOTE: Acreage <.5 AC = .05 AC
21 of 22
April 26, 2005 Item # <6
Exhibit D
ESTIMATED ESTIMATED
BENEFIT ASSESSED
ZONE UNITS PARCELS
Zone A 21,195.96 11,569
Zone B 3,437.93 3,045
Zone C 24,634.89 14,614
22 of 22
April 26, 2005 Item # l