Res 16-020 RESOLUTION NO. 16-020
A RESOLUTION OF THE CITY COUNCIL
OF THE CITY OF POWAY, CALIFORNIA,
DECLARING THE INTENTION TO LEVY AND COLLECT
ASSESSMENTS WITHIN POWAY LIGHTING DISTRICT
FOR FISCAL YEAR 2016/2017
WHEREAS, the City Council of the City of Poway desires to levy and collect
assessments within the Poway Lighting District for the purpose of maintaining,
servicing, operating, and administering public lighting facilities, including, but not limited
to, street lights, traffic signals, lighted street signs, 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 attached
hereto; and
WHEREAS, assessments will not increase from the Fiscal Year 2015/2016
assessment rate of $15.00 per benefit unit for Zone A, $3.75 per benefit unit for Zone B,
and $13.58 per benefit unit for Zone C; and
WHEREAS, under Article XIII D, 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 $118,868; and
WHEREAS, under the provisions of Section 5 of Article XIIID, the existing
assessments in the District are exempt from both the substantive and procedural
requirements outlined in Section 4 of the Article, until such time the assessments are
increased; 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
as follows:
Section 1: The foregoing recitals are true and correct and the City Council so
finds and determines.
Section 2: Proposed assessments are as detailed in the Engineer's Report for
Poway Lighting District for Fiscal Year 2016/2017.
Section 3: Pursuant to the Streets and Highways Code, a public hearing will
be held on July 19, 2016 by the City Council to consider the levying and collection of the
proposed assessments.
Section 4: The City Clerk shall cause this Resolution to be published in the
Poway News Chieftain, a newspaper of general circulation in the City of Poway.
Resolution No. 16-020
Page 2
PASSED, ADOPTED AND APPROVED by the City Council of the City of Poway
at a regular meeting this 21st day of June, 2016.
Steve Vaus, Mayor
ATTEST:
N ncyiNe elf MC, City Clerk
STATE OF CALIFORNIA )
) SS
COUNTY OF SAN DIEGO )
I, Nancy Neufeld, CMC, City Clerk, of the City of Poway, do hereby certify under
penalty of perjury that the foregoing Resolution No. 16-020 was duly adopted by the
City Council at a meeting of said City Council held on the 21st day of June, 2016, and
that it was so adopted by the following vote:
AYES: LEONARD, GROSCH, MULLIN, CUNNINGHAM
NOES: NONE
ABSENT: VAUS
DISQUALIFIED: NONE
Na cy euf d, MC, City Clerk
City of Poway
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.3500 | 800.755.6864
F 951.587.3510
www.willdan.com/financial
City of Poway
Poway City Lighting
District
2016/2017 ENGINEER’S ANNUAL LEVY REPORT
Intent Meeting: June 21, 2016
Public Hearing: July 19, 2016
Resolution 16-020
Page 3
EXHIBIT A
Resolution 16-020 Page 4EXHIBIT A
TABLE OF CONTENTS
I. OVERVIEW ............................................................................................................................. 1
A.INTRODUCTION ..................................................................................................... 1
B.IMPROVEMENTS AUTHORIZED BY THE 1972 ACT ........................................... 1
C.COMPLIANCE WITH CURRENT LEGISLATION .................................................. 3
D.MAXIMUM ASSESSMENT RATE .......................................................................... 3
II. BOUNDARIES OF DISTRICT ............................................................................................. 4
III. DEFINITIONS ......................................................................................................................... 4
IV. PLANS AND SPECIFICATIONS ........................................................................................ 5
A.PURPOSE ............................................................................................................... 5
B.STREET LIGHT INVENTORY ................................................................................ 6
V. DISTRICT BUDGET .............................................................................................................. 6
A.DESCRIPTION OF BUDGET ITEMS ...................................................................... 6
B.LIGHTING DISTRICT BUDGET ............................................................................. 7
VI. METHOD OF APPORTIONMENT OF ASSESSMENT ................................................. 8
A.PROPOSITION 218 BENEFIT ANALYSIS ............................................................. 8
B.ZONE BENEFIT ANALYSIS ................................................................................... 9
APPENDIX A - DISTRICT ASSESSMENT DIAGRAM ......................................................... 14
APPENDIX B – LANDUSE CATEGORY BENEFIT FACTOR ............................................ 15
APPENDIX C – COUNTY LAND USE CODES ...................................................................... 16
APPENDIX D – 2016/2017 ASSESSMENT ROLL ................................................................ 17
Resolution 16-020
Page 5
EXHIBIT A
I.OVERVIEW
A. INTRODUCTION
Pursuant to the order of the City Council of the City of Poway ("City") and in
compliance with the requirements of Article 4 of Chapter 1 of the "Landscaping
and Lighting Act of 1972" ("1972 Act"), being Part 2 of Division 15, Sections
22500 through 22679 of the Streets and Highways Code of the State of California
(“Assessment Law”), this Report presents the engineering analysis for Fiscal
Year 2016/2017 of the district known as:
“Poway City Lighting District”
On May 12, 1986, the City Council of the City of Poway initially formed the Poway
City Street Lighting District (“District”) under the California Streets and Highways
Code, Landscaping and Lighting Act of 1972. This report covers the levy of the
annual assessments for Fiscal Year 2016/2017, and provides for annexations of
additional City areas into the District.
The 1972 Act permits the establishment of assessment districts for the purpose
of providing certain public improvements, which include maintenance and
operations of street lights and related facilities, including but not limited to, traffic
signals, lighted street signs and flashing beacons. The 1972 Act requires that
assessments be levied according to benefit rather than according to assessed
value.
Section 22573 of the 1972 Act 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 among all assessable lots or parcels in proportion to the estimated
benefits to be received by each such lot or parcel from the improvements.”
The 1972 Act also permits the designation of zones of benefit for the
classification of various areas within an assessment district into different zones.
Section 22574 of the 1972 Act provides that:
“by reason of variations in the nature, location, and extent of the
improvements, the various areas will receive differing degrees of benefit from
the improvements. A zone shall consist of all territory which will receive
substantially the same degree of benefit from the improvements.”
B. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT
As applicable or may be applicable to this proposed District, the 1972 Act defines
improvements to mean one or any combination of the following:
The installation or construction of public lighting facilities.
The installation or construction of any facilities which are appurtenant to any
of the foregoing or which are necessary or convenient for the maintenance
or servicing thereof, including, but not limited to, grading, clearing, removal
Resolution 16-020
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EXHIBIT A
of debris, the installation or construction of curbs, gutters, walls, sidewalks,
or paving, or water, irrigation, drainage, or electrical facilities.
The maintenance or servicing, or both, of any of the foregoing.
The acquisition of any existing improvement otherwise authorized pursuant
to this section.
Incidental expenses associated with the improvements including, but not limited
to:
The cost of preparation of the report, including plans, specifications,
estimates, diagram, and assessment;
The costs of printing, advertising, and the publishing, posting and mailing of
notices;
Compensation payable to the County for collection of assessments;
Compensation of any engineer or attorney employed to render services;
Any other expenses incidental to the construction, installation, or
maintenance and servicing of the improvements;
Any expenses incidental to the issuance of bonds or notes pursuant to
Section 22662.5.
Costs associated with any elections held for the approval of a new or
increased assessment.
The 1972 Act defines "maintain" or "maintenance" to mean furnishing of services
and materials for the ordinary and usual maintenance, operation, and servicing
of any improvement, including:
Repair, removal, or replacement of all or any part of any improvement.
Providing for the life, growth, health, and beauty of landscaping, including
cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease
or injury.
The removal of trimmings, rubbish, debris, and other solid waste.
The cleaning, sandblasting, and painting of walls and other improvements
to remove or cover graffiti.
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EXHIBIT A
C. COMPLIANCE WITH CURRENT LEGISLATION
In November 1996 voters of the State of California passed Proposition 218, which
added Article XIIID to the California Constitution that established specific
requirements for assessments. Article XIIID required that all assessments
comply with stated provisions by July 1, 1997, unless an assessment district
meets certain exemptions. The exemptions from substantive and procedural
requirements are set forth in Section 5 of Article XIIID and include the following:
“(a) Any assessment imposed exclusively to finance the capital costs or
maintenance and operation expenses for sidewalks, streets, sewers, water,
flood control, drainage systems or vector control.”
“(b) Any assessment imposed pursuant to a petition signed by the persons
owning all of the parcels subject to the assessment at the time the
assessment is initially imposed. Subsequent increases in such assessments
shall be subject to the procedures and approval process set forth in Section
4.”
Under the provisions of Section 5 of Article XIIID, the existing assessments in
the District are exempt from both the substantive and procedural requirements
outlined in Section 4 of the Article, until such time the assessments are
increased.
D. MAXIMUM ASSESSMENT RATE
The approved maximum assessment rates for the District zones are $15.00 per
benefit unit for Zone A, $3.75 per benefit unit for Zone B and $13.58 per benefit
unit for Zone C. The District currently has no approved escalation factor for
increasing the maximum assessment rates. The maximum assessment rate
establishes an approved upper limit on the annual assessment; however, the
assessment rate levied by the District may be less than the maximum amount in
any given year if not required to meet the budgetary needs for that year. If the
long term budgetary needs of the District would require an increase in the rate
greater than the maximum assessment rate in order to meet those needs, then
any proposed increase in the maximum assessment rate would require property
owner balloting procedures as dictated by Article XIIID.
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EXHIBIT A
II.BOUNDARIES OF DISTRICT
The boundaries of the Assessment District are shown on the Assessment
Diagram (see Appendix 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.
III.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.
"Immediate Vicinity" (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.
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EXHIBIT A
"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 is the latest San
Diego Association of Governments (SANDAG) traffic generation study, the
above definitions will assist in re-evaluating benefit for future assessments.
IV.PLANS AND SPECIFICATIONS
A. PURPOSE
To establish benefit assessments to finance the operation, maintenance and
servicing, as defined in the 1972 Act, of street lighting systems in developed and
developing land parcels in the City.
Facilities and Improvements:
The facilities and improvements within the District are defined as street light
standards, their appurtenances and energy and maintenance costs to operate
them. Street lighting systems in the District consist of 3,056 street lights (outlined
on the Street Light Inventory listed below), 56 and one-third traffic-signaled
intersections(1) (with related lighted street name signs), 26 flashing beacons, 12
flashing stop signs, fiber optics, video detection units, and 218 safety lights that
are maintained by District contract.
(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.
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EXHIBIT A
B. Street Light Inventory
City of Poway (LS2A) Lights:
No. of Lights Wattage Type of Light
22 35 LP Sodium Vapor
36 55 LP Sodium Vapor
1,848 90 LP Sodium Vapor
7 135 LP Sodium Vapor
1,015 180 LP Sodium Vapor
128 175 Metal Halide
Total 3,056
City Safety Lights Energized with Traffic Signals:
No. of Lights Wattage Type of Light
8 55 LP Sodium Vapor
3 90 LP Sodium Vapor
125 135 LP Sodium Vapor
82 180 LP Sodium Vapor
Total 218
V.DISTRICT BUDGET
A. DESCRIPTION OF BUDGET ITEMS
The 1972 Act provides that the estimated costs of the improvements shall include
the total cost of the maintenance and servicing of the improvements for the entire
Fiscal Year 2016/2017, commencing July 1, 2016 and ending June 30, 2017,
including incidentals, which may include reserves to operate the District.
The 1972 Act also provides that the amount of any surplus, deficit, or contribution
be included in the estimated cost of improvements. The net amount to be
assessed on the lots or parcels within the District is the total cost of maintenance
and servicing with adjustments either positive or negative for reserves,
surpluses, deficits, and/or contributions.
Funds from the appropriate Reserve Balance may be used to offset any deficits
realized during any Fiscal Year.
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EXHIBIT A
B. LIGHTING DISTRICT BUDGET
BUDGET ITEMS
Fiscal Year
2014/2015(1)
Fiscal Year
2015/2016(2)
Fiscal Year
2016/2017(3)
EXPENDITURES ZONE A, B AND C:
Operation and Maintenance $401,004 $572,985 $619,840
Energy Costs 381,926 375,390 394,150
Administration 222,931 257,540 264,820
Capital Replacement 0 0 0
Total Expenditures $1,005,861 $1,205,915 $1,278,810
REVENUES ZONE A, B AND C
Zone A Assessment @ $15.00/B.U.$331,135 330,344 331,236
Zone B Assessment @ $3.75/B.U.$12,559 12,804 12,821
Zone C Assessment @ $13.58/B.U.$346,043 345,520 346,388
Ad Valorem Tax (General Tax Contribution) $366,143 354,900 378,680
City General Benefit Contribution $114,872 $117,169 $118,868
Interest Revenue 35,576 43,450 45,620
Grant Revenue 0 0 0
Capital Project Closeout 0 0 0
Miscellaneous 11,737 12,750 0
Total Revenues $1,218,065 $1,216,937 $1,233,613
DISTRICT STATISTICS
Total Parcels Levied Zone A 11,710
Total Parcels Levied Zone B 3,072
Total Parcels Levied Zone C 14,782
RATE PER EBU
Zone A $15.00
Zone B $3.75
Zone C $13.58
OPERATING RESERVE
Beginning Reserve Balance $451,590 $502,930 $602,958
Transfers In/Out (CIP) (160,865)89,006 81,645
Reserve Fund Activity 212,205 11,022 (45,197)
Estimated Ending Reserve Balance $502,930 $602,958 $639,406
CAPITAL IMPROVEMENT FUND
CIP Fund Balance $4,495,114 $4,651,284 $4,531,278
CIP Transfers In/Out (Operating Reserve)160,865 (89,006) (81,645)
CIP Projects(4) (4,695) (31,000) (2,500,000)
Estimated Ending CIP Reserve Balance $4,651,284 $4,531,278 $1,949,633
(1)Actual figures per Finance Fiscal Year 2014/2015 activity sheets.
(2)Approved budget.
(3)Proposed budget.
(4)FY 2014/2015 CIP: Back up video camera and controller and installation of new street light facilities.
FY 2015/2016 CIP: Paint signal heads/back plates; repaint decorative poles; relamp street lights/ traffic signal
lamps; replace traffic signal controllers.
FY 2016/2017 CIP: Retrofit street lighting to LED.
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EXHIBIT A
VI. METHOD OF APPORTIONMENT OF ASSESSMENT
A.Proposition 218 Benefit Analysis
In conjunction with the provisions of the 1972 Act, the California Constitution
Article XIIID addresses several key criteria for the levy of assessments, notably:
Article XIIID Section 2d defines District as follows:
“District means an area determined by an agency to contain all parcels
which will receive a special benefit from a proposed public improvement or
property-related service”;
Article XIIID Section 2i defines Special Benefit as follows:
“Special benefit” means a particular and distinct benefit over and above
general benefits conferred on real property located in the district or to the
public at large. General enhancement of property value does not constitute
“special benefit.”
Article XIIID Section 4a defines proportional special benefit assessments as
follows:
“An agency which proposes to levy an assessment shall identify all parcels
which will have a special benefit conferred upon them and upon which an
assessment will be imposed. The proportionate special benefit derived by
each identified parcel shall be determined in relationship to the entirety of
the capital cost of a public improvement, the maintenance and operation
expenses of a public improvement, or the cost of the property related
service being provided. No assessment shall be imposed on any parcel
which exceeds the reasonable cost of the proportional special benefit
conferred on that parcel.”
This District was formed to establish and provide for the improvements that
contribute to public safety and traffic control for the surrounding properties and
developments. These improvements will directly benefit the parcels to be
assessed within the District. The assessments and method of apportionment is
based on the premise that the assessments will be used to construct and install
lighting improvements within the existing District as well as provide for the annual
maintenance of those improvements, and the assessment revenues generated
by District will be used solely for such purposes.
Assessment Law mandates that the City assess for special benefit only, and the
City shall separate general benefit from special benefit. General benefit is
defined as services provided to the public-at-large. Special benefit is defined as
services provided at a level greater than the services provided to the public-at-
large.
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EXHIBIT A
The costs of the proposed improvements have been identified and allocated to
properties within the District based on special benefit. The improvements to be
provided by this District and for which properties will be assessed have been
identified as an essential component and local amenity that provides a direct
reflection and extension of the properties within the District which the property
owners and residents have expressed a high level of support.
The method of apportionment of assessment set forth in the Report is based on
the premise that each assessed property receives special benefits from the
landscape and lighting improvements within the District, and the assessment
obligation for each parcel reflects that parcel’s proportional special benefits as
compared to other properties that receive special benefits.
To identify and determine the proportional special benefit to each parcel within
the District, it is necessary to consider the entire scope of the improvements
provided as well as the properties that benefit from those improvements. The
improvements and the associated costs described in this Report, have been
carefully reviewed and have been identified and allocated based on a benefit
rationale and calculations that proportionally allocate the net cost of only those
improvements determined to be of special benefit to properties within the District.
The various public improvements and the associated costs have been identified
as either “general benefit” (not assessed) or “special benefit”.
B. Zone Benefit Analysis
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
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.
At the writing of this report, 14,782 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].
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EXHIBIT A
"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 2016/2017 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 Appendix 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 SANDAG and CALTRANS,
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.
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EXHIBIT A
The derivation of benefit factors for land use categories other than single-family
residential is provided in the examples listed below:
LAND USE TRIP GENERATION RATE BENEFIT
UNITS (BU)
Single Family Residential Apartments or
Multi-Family
10 trips/DU
10 trips/DU
= 1.0
Residential Condominium 10 trips/DU
10 trips/DU
= 1.0
Commercial Retailer 400 trips/acre
40 trips/BU
= 10.0
Regional Shopping, Medical, Dental,
Animal Hospital
500 trips/acre
40 trips/BU
= 12.5
Community Shopping 700 trips/acre
40 trips/BU
= 17.5
Neighborhood Shopping, Theater,
Restaurant
1,200 trips/acre
40 trips/BU
= 30.0
Hotel, Motel 200 trips/acre
40 trips/BU
= 5.0
Parking Lot, Garage, Hospital, Bowling
Alley, Used Cars, Auto Sales/Services
300 trips/acre
40 trips/BU
= 7.5
Small Automotive Garage 400 trips/acre
40 trips/BU
= 10.0
Large Chain Grocery/Drug Stores 2000 trips/acre
40 trips/BU
= 50.0
Service Station 600 trips/acre
40 trips/BU
= 15.0
Convalescent Hospitals, Rest Homes,
Bulk Storage, Etc.
40 trips/acre
40 trips/BU
= 1.0
Factory—Light Manufacturing,
Warehouse, Church, Church Pkg, Fire,
School, Library, Meeting Hall,
Gymnasium, Spec./Misc.,
Institution/Recreational
60 trips/acre
40 trips/BU
= 1.5
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EXHIBIT A
LAND USE TRIP GENERATION RATE BENEFIT
UNITS (BU)
Factory--Heavy Manufacturing, Extra-
active, mining
120 trips/acre
40 trips/BU
= 3.0
Spec./Misc. Industrial 100 trips/acres
40 trips/BU
= 2.5
1-3 Story Misc. Store Bldgs., 4+ Story
Offices/Stores, Misc. Commercial,
Radio Station, Bank, Car Wash
600 trips/acre
40 trips/BU
= 15.0
Mobile Home/Trailer Park 5 trips/DU
10 trips/BU
= 0.5
Multi-Residential 6 trips/DU
10 trips/BU
= 0.6
Farmland, Rural Land, Agricultural
Preserve
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 trips/BU
= 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 street lighting
= 50%
based on
designated
benefit land
use code
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EXHIBIT A
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
Appendix C.
Approximately one-third of all parcels in the City of Poway do not, however,
receive service 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.
Based upon the previous discussion, it is proposed in Fiscal Year 2016/2017,
that the base benefit charge be $15.00 for Zone A. Thus, charges for community
benefits and for service benefits will be $3.75 and $11.25 per Benefit Unit,
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 $3.75 per Benefit
Unit.
Zone C assessments are based on equal service benefits. Therefore, Zone C
will be assessed $13.58 per Benefit Unit.
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 the table below.
Category Zone A Zone B Zone C
Estimated Benefit Units 22,083 3,425 25,508
Estimated Assessed
Parcels 11,710 3,072 14,782
Note: Estimated Benefit Units are rounded up and multiplying times rate will not calculate exactly.
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EXHIBIT A
APPENDIX A - DISTRICT ASSESSMENT DIAGRAM
A District Diagram has been prepared for the District in the format required by the
1972 Act, and is on file with the Special Districts Office of the Public Works
Department, and by reference is made part of this Report. The Assessment Diagram
is available for inspection at the Special Districts Office of the Public Works
Department, during normal business hours.
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EXHIBIT A
APPENDIX B – LANDUSE CATEGORY BENEFIT FACTOR
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EXHIBIT A
APPENDIX C – COUNTY 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, rest home
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 service 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
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
63 41-160 acres
64 161-360 acres
65 361 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 preserve (contract)
89 Special misc.
90 Vacant taxable - government
owned property
91 Improved taxable – government
owned property
Resolution 16-020
Page 21
EXHIBIT A
APPENDIX D - 2016/2017 ASSESSMENT ROLL
Parcel identification, for each lot or parcel within the District, shall be the parcel as
shown on the County Assessor’s Map for the year in which this Report is prepared.
Non-assessable lots or parcels include land principally encumbered by public or utility
rights-of-way and common areas. These parcels will not be assessed.
A listing of parcels assessed within the District along with the proposed assessment
amounts has been identified as “Fiscal Year 2016/2017 Assessment Roll”, and is on
file with the City Clerk and is by reference made a part of this Report.
Resolution 16-020
Page 22
EXHIBIT A