Res 18-027 RESOLUTION NO. 18-027
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF
POWAY, CALIFORNIA, DECLARING THE INTENTION TO LEVY
AND COLLECT ASSESSMENTS WITHIN POWAY LANDSCAPE
MAINTENANCE DISTRICT 83-1 FOR FISCAL YEAR 2018-19
WHEREAS, the City Council of the City of Poway desires to levy and collect assessments
within Poway Landscape Maintenance District 83-1 for the purpose of maintaining, servicing and
operating public landscape facilities located within the territory comprised of said district as shown in
Exhibit A of the Engineer's Report that is on file in the City Clerk's Office, pursuant to the Landscape
and Lighting Act of 1972, and attached hereto;
WHEREAS, assessments will not increase from the Fiscal Year 2017-18 assessment rate of
$118.48 per benefit unit for Zone A, $235.75 per benefit unit for Zone B and $496.16 per benefit unit
for Zone C;
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 on a per square
foot basis for the maintenance of landscaped medians and rights-of-way. This general benefit
contribution for Zones A, B and C have been calculated to be $64,959.08;
WHEREAS, under Article XIII D, Section 5(b)of Proposition 218(adopted by general vote on
November 5, 1996), the collection of Fiscal Year 2018-19 assessments is exempt from the
procedures and approval process set forth in Section 4 of Article XIII D, in that the assessment was
imposed pursuant to a petition signed by the persons owning all of the parcels subject to the
assessment at the time the assessment was initially imposed; and
WHEREAS, the public interest and convenience require the maintenance, service and
operation of public landscaping and soundwalls 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
Landscape Maintenance District No. 83-1 for Fiscal Year 2018-19.
Section 3: Pursuant to the Streets and Highways Code, a public hearing will be held on
July 17, 2018, 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. 18-027
Page 2
PASSED,ADOPTED AND APPROVED by the City Council of the City of Poway, California,
at a regular meeting this 5th day of June 2018.
teve Vaus, Mayor
ATTEST:
NS* Neufeld, CMC, City Clerk
STATE OF CALIFORNIA )
SS
COUNTY OF SAN DIEGO )
I, Nancy Neufeld, City Clerk of the City of Poway, California, do hereby certify under penalty
of perjury that the foregoing Resolution No. 18-027 was duly adopted by the City Council at a
meeting of said City Council held on the 5th day of June 2018, and that it was so adopted by the
following vote:
AYES: CUNNINGHAM, GROSCH, LEONARD, MULLIN, VAUS
NOES: NONE
ABSENT: NONE
DISQUALIFIED: NONE
.y4,/./?/1/�
Nancy Neu{e d, MC, City Clerk
City of Poway
Resolution No 18-027
Page 3
City of Poway
Landscape Maintenance
Assessment District 83-1
2018/2019 ENGINEER'S ANNUAL LEVY REPORT
INTENT MEETING: JUNE 5, 2018
PUBLIC HEARING: JULY 17, 2018
27368 Via Industna
Suite 200 �W I LLDAN
Temecula.CA 92590
T 951.587 35001800 755 6864 FINANCIAL SERVICES
F 951.587.35101888 326 6864
Property Tax Information Une
T.866 807 6864
Resolution No. 18-027
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AFFIDAVIT FOR THE ENGINEER'S ANNUAL LEVY REPORT
Landscape Maintenance District 83-1
City of Poway
San Diego County, State of California
This Report describes the District and services therein including the improvements,
budgets, parcels and assessments to be levied for Fiscal Year 2018/2019, as they existed
at the time of the passage of the Resolution of Intention. Reference Is hereby made to the
San Diego County Assessor's maps for a detailed description of the lines and dimensions
of parcels within the District. The undersigned respectfully submits the enclosed Report
as directed by the
City Council.
In
Dated this u 9 day of , 2018.
Willdan Financial Services
Assessment Engineer
On Behalf of the City of Poway
By: A.,, �-
Susan Hemandez
Project Manager, District Administration Services
lidAtHaelreal
Ri
Richard Kopecky
R. C. E. # 16742 to to
fr�J
Resolution No. 18-027
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TABLE OF CONTENTS
I. OVERVIEW 1
A. INTRODUCTION 1
B. COMPLIANCE WITH CURRENT LEGISLATION 1
C. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT 2
II. DESCRIPTION OF THE DISTRICT 3
A. BOUNDARIES OF THE DISTRICT 3
B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS 4
C. PROPERTIES BENEFITING FROM IMPROVEMENTS 5
lU. METHOD OF APPORTIONMENT.. 5
A. GENERAL 5
B. BENEFIT ANALYSIS 6
C. ASSESSMENT METHODOLOGY 8
D. MAXIMUM ASSESSMENT RATE 9
IV. DISTRICT BUDGETS 9
A. DESCRIPTION OF BUDGET ITEMS 9
B. ZONE A BUDGET 10
C. ZONE B BUDGET 11
D. ZONE C BUDGET 12
APPENDIX A - DISTRICT ASSESSMENT DIAGRAM 13
APPENDIX B - 2018/2019 ASSESSMENT ROLL 14
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I. OVERVIEW
A. INTRODUCTION
The City of Poway ("City") annually levies and collects special assessments in order to
maintain the improvements within the Landscape Maintenance District 83-1 ("District"),
formed June 14, 1983 pursuant to the City of Poway Resolution No. 00-034 (Policies for
Landscape Maintenance Districts) and the Landscape and Lighting Act of 1972, Part 2 of
Division 15 of the California Streets and Highways Code ("1972 Act"), in compliance with
California Constitution Article XIIID ("Article XIIID"). The 1972 Act and Article XIIID are
collectively referred to herein as"Assessment Law".
This Engineer's Annual Levy Report ("Report") has been prepared pursuant to Chapter 1,
Article 4 and Chapter 3 of the 1972 Act, and presented to the City Council for their
consideration and approval of the improvements and services to be provided within District.
This Report describes the District, any proposed changes to the District including substantial
changes to the District improvements, the parcels to be assessed, and the proposed
assessments related thereto to fund the costs and expenses required to service and maintain
designated improvements within the District that provide special benefits to those parcels for
Fiscal Year 2018/2019. Annually, the City establishes the District's assessments based on
the special benefit received by the properties in the District and the associated net special
benefit expenses resulting from an estimate of the costs to maintain,operate and service the
improvements in conjunction with available revenues including fund balances, general
benefit contributions, additional City contributions, and current assessment limits. Each
parcel is assessed proportionately for only those improvements provided and for which the
parcel receives benefit based on an established method of apportionment.
The word "parcel," for the purposes of this Report, refers to an individual property assigned
its own Assessor's Parcel Number by the County of San Diego ("County")Assessor's Office.
The County Auditor/Controller uses Assessor's Parcel Numbers and specific Fund Numbers,
to identify on the tax roll, properties assessed for special district benefit assessments.
Following consideration of public comments and written protests at a noticed public hearing,
and review of the Report, the City Council may order amendments to the Report or confirm
the Report as submitted. Following final approval of the Report, and confirmation of the
assessments, the Council may order the levy and collection of assessments for Fiscal Year
2018/2019 pursuant to the 1972 Act. In such case, the assessment information will be
submitted to the County Auditor/Controller, and included on the property tax roll for each
benefiting parcel for Fiscal Year 2018/2019.
B. COMPLIANCE WITH CURRENT LEGISLATION
Pursuant to the 1972 Act, the City Council annually conducts a public hearing to accept public
comments and testimony,and to approve the annual assessments to be levied on the County
tax roll for the fiscal year. All assessments contained in this Report and to be approved by
the City Council have been prepared in accordance with the 1972 Act and are in compliance
with the provisions of Article XIIID of the Constitution of the State of California ("Proposition
218").
The City has reviewed the provisions of Article XIIID and has made the following findings and
determinations:
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Pursuant to Article XIIID, Section 5, certain existing assessments are exempt from the
substantive and procedural requirements of Article XIIID, Section 4, and property owner
balloting for the assessments is not required until such time that the assessments are
increased. Since the District assessments were imposed pursuant to a petition signed by the
persons owning all of the parcels subject to the assessments at the time the assessments
were initially imposed, Article XIIID Section 5 (b) exempts the existing assessment amounts
(approved original assessment rates including any applicable annual escalation factor) from
the procedural requirements of Article XIIID, Section 4.
The provisions of Article XIIID do not alter the non-conflicting provisions of the 1972 Act. As
such, the method of apportionment described in this Report utilizes commonly accepted
assessment engineering practices consistent with the 1972 Act and the provisions of Article
XIIID. The proposed assessments for the current fiscal year are less than or equal to the
adjusted maximum assessment rate previously approved and adopted for the District. The
application of this adjusted maximum assessment rate for the various land uses within the
District is described in more detail in Section III D of this Report. Any proposed assessment
that exceeds the adjusted maximum assessment rate is considered an increased
assessment. Pursuant to the provisions of Article XIIID, all new or increased assessments
(the incremental increase) are subject to both the substantive and procedural requirements
of Article XIIID, Section 4.
C. 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 planting of landscaping.
• The installation or construction of statuary, fountains, and other ornamental
structures and facilities.
• 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 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; and,
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• 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.
It DESCRIPTION OF THE DISTRICT
A. BOUNDARIES OF THE DISTRICT
The District Boundary Map and Assessment Diagram, which are incorporated herein by
reference and made a part of this Engineer's Report, are on file with the Special Districts
Office of the Public Works Department of the City of Poway and are available for public
inspection during normal business hours.
On February 25, 1992, by Council Resolution No. 92-039, Landscape Maintenance District
83-1 was divided into two zones: 83-1 Zone A for residential and 83-1 Zone B for commercial.
83-1 Zone C was created in Fiscal Year 2000/2001 with the annexation of the Kentfield
Estates subdivision that contained separate and distinct improvements to be maintained by
the District for the benefit of the Zone C parcels. Assessments for each zone of the District
(LMD 83-1A, B and C) are being calculated by applying the zones' approved maximum
assessment rate times the total units within each District zone.
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District 83-1 Zone A is comprised of the residential parcels within the following
developments.
Tract Project Name
TTMs 3495. 4113, 4191. 89-15 and TPM 89-18 Rancho Arbolitos
TTM 3503 Adobe Ridge I and II
TTM 3533 The Colonies
TTM 3461 Casa Real. Unit 7
TTM 85-01 Rancho Espola
TTM 84-04R Country Creek
TTM 84-07 Woodland Hills
TTM 86-05 Community 16 Villas (Poway 16)
TTM 87-04 Park Village
TTM 87-06 Cicero-Pacific
TTM 88-05 Gateway/La Manda
TTM 88-09 Carmel Vista
TTM 86-04 Midland Estates
TTM 99-01 aroma Estates
TPM 89-09 Cusick
TPM 99-05 Spyglass
TTM 02-03 Lamagno
TPM 03-05 Lamagno
District 83-1 Zone B is comprised of the following non-residential developments
Tract Project Name
TPM 86-03 Twin Peaks Plaza
CUP 92-05 Kindercare
District 83-1 Zone C compnsed of the residential parcels within the following development
Tract Pro-ect Name
TTM 98-06 Kentfield Estates
B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS
Facilities to be maintained by Zone A of the District are defined as landscape improvements
within the right-of-ways and open space areas associated with annexed subdivisions adjacent
to portions of Pomerado Road. Twin Peaks Road. Tierra Bonita Road. Midland Road, Espola
Road, Community Road, and Carriage Road
Facilities to be maintained by Zone B of the District are defined as landscape improvements
within the right-of-ways and open space areas adjacent to portions of Pomerado Road.
Camino del Norte. Ted Williams Parkway. and a portion of Twin Peaks Road
Facilities to be maintained by Zone C are defined as landscape improvements. a masonry
wall and bridged entry with ornate stone features within the right-of-ways adjacent to portions
of Twin Peaks and Midland Roads
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Walls and fences adjacent to private property are to be maintained by the adjacent property
owners. The District/City, prior to commencement of work, shall approve repairs or
reconstruction of any walls or fences adjacent to the District landscape areas. Should the
property owners desire to include major repairs or reconstruction within the District's
responsibilities (other than those already included within Zone C of the District), the property
owners are required to submit a petition to initiate the balloting process set forth in Article
XIIID, Section 4.
Landscape maintenance performance standards and specifications have been developed by
the City to assure quality maintenance of landscape assessment district properties. A recent
evaluation of the level of quality has been conducted, and the current maintenance levels
meet the City's landscape maintenance standards.
The City has defined the following service levels on the basis of how frequent landscaping
maintenance is performed:
Service Level A: Maintenance once a week.
Service Level B: Maintenance once every other week.
Service Level C: Maintenance once a month.
Zone A, Zone B and Zone C are within Service Level C for Fiscal Year 2018/2019.
C. PROPERTIES BENEFITING FROM IMPROVEMENTS
The properties determined to receive benefit are those lots or parcels that, as a result of
development or redevelopment, finance, construct, install, and/or establish landscape
improvements within public right-of-ways or public easements (permanent public
improvement) or adjoining lots or parcels that, as a result of development or redevelopment,
receive access or are immediately adjacent to lots or parcels which contain landscape
improvements maintained by a landscape maintenance district.
Special benefit, as defined in Assessment Law and in this Report, shall be assessed to those
properties determined to receive benefit from the District's improvements.
METHOD OF APPORTIONMENT
A. GENERAL
The 1972 Act permits the establishment of assessment districts by agencies for the purpose
of providing certain public improvements that include the construction, maintenance and
servicing of public lights, landscaping and appurtenant facilities. The 1972 Act further
requires that the cost of these improvements be levied according to benefit rather than
assessed value:
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 formula used for calculating assessments in this District therefore reflects the
composition of the parcels, and the improvements and services provided, to fairly apportion
the costs based on benefit to each parcel.
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In addition, Article XIIID requires that a parcel's assessment may not exceed the reasonable
cost of the proportional special benefit conferred on that parcel. Article XIIID provides that
only special benefits are assessable and the City must separate the general benefits from
the special benefits. A special benefit is a particular and distinct benefit over and above
general benefits conferred on the public at large, including real property within the district.
The general enhancement of property value does not constitute a special benefit.
B. BENEFIT ANALYSIS
Each of the improvements, the associated costs and assessments within the District has
been reviewed, identified and allocated based on the special benefit parcels receive from
such improvements pursuant to the provisions of Article XIIID and the 1972 Act. All
improvements associated with this District have been identified as necessary, required
and/or desired for the orderly development of the properties within the District to their full
potential, consistent with the proposed development plans. As such, these improvements
would be necessary and required of individual property owners for the development of such
properties, and the ongoing operation, servicing and maintenance of these improvements
would be the financial obligation of those properties. Therefore, the improvements and the
annual costs of maintenance and operation of the improvements are of special benefit to the
properties.
All the lots or parcels are established at the same time once the conditions regarding the
improvements and the continued maintenance are met. As a result, each lot or parcel within
the District receives a special and distinct benefit from the improvements and to the same
degree.
Over time, the improvements continue to confer a particular and distinct special benefit upon
the lots or parcels within the District because of the nature of the improvements. The proper
maintenance of the improvements and appurtenant facilities reduces property related crimes,
especially vandalism, against properties in the District. All of the above mentioned factors
also contribute to a specific benefit to each of the parcels within the District.
The method of apportionment (method of assessment) is based on the premise that each
assessed parcel within the District receives benefit from the improvements. However, each
individual improvement element has its own distinct benefits both specific and general. The
special benefits associated with the improvements within the District are as follows:
Special Benefit
The special benefits associated with the landscaping improvements in the District are
specifically:
• Enhanced desirability of properties through association with the improvements;
• Improved aesthetic appeal of properties providing a positive representation of the
area;
• Enhanced adaptation of the urban environment within the natural environment
from adequate green space, open space areas and landscaping;
• Environmental enhancement through improved erosion resistance, dust and
debris control, and fire prevention;
• Increased sense of pride in ownership of property within the District resulting from
well-maintained improvements associated with the properties;
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• Reduced criminal activity and property-related crimes (especially vandalism)
against properties in the District through well-maintained surroundings and
amenities including abatement of graffiti, and,
• Enhanced environmental quality of the parcels by moderating temperatures.
providing oxygenation and attenuating noise
General Benefit
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
The City's general benefit to the public-at-large is determined as the average
expenditure from the General Fund for the maintenance of landscaped medians and
right-of-ways. calculated on a per square foot basis The City shall make a general
benefit contribution to a district based on the City's average rate of expenditure from the
General Fund for the various types of improvements applied to the square footage of
similar types of improvements within the District
No new improvements were added during Fiscal Year 2017/2018:
LANDSCAPE ELEMENT QUANTITY
Landscaped Right-of-Ways 355,979 Sq. Ft
Landscaped Right-of-Ways with Soundwall 28,250 Sq. Ft.
Landscaped Median 51.586 Sq Ft.
The City shall annually conduct an audit to determine the average expenditure from the
General Fund for the maintenance of landscape improvements within the public right-
of-ways or public easements. calculated on a per square foot basis The general benefit
for Fiscal Year 2018/2019 is determined to be
$0 2831 per square foot for landscape medians.
$0 1176 per square foot for landscape right-of-ways. and
50 3006 per square foot for landscape right-of-ways with soundwall
As part of the audit. the City shall determine the average expenditure from the General
Fund for the maintenance of District landscape improvements. Based on an increase of
3 01 percent in the San Diego Consumer Price Index (the average of All Urban
Consumers and Urban Wage Earners and Clerical Workers), comparable services
provided by the City of Poway staff for general landscape services. the general benefit
for Fiscal Year 2018/2019 will increase from Fiscal Year 2017/2018. based on the
contribution rate per square foot. at a maximum for this District
355.979 sq. ft landscaped R/W X $0.1176 = $41.863 13
28,250 sq ft landscape R/W with soundwall X $0 3006 = $8.491 95
51.586 sq ft landscaped medians X $0 2831 = $14.604 00
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All other maintenance, operation, administrative, and incidental costs which exceed the
City's general benefit contribution to the public-at-large are of special benefit and
assessed to the District.
The City shall have an option as to how it will make the general benefit contributions to
the District. The City shall make its general benefit contribution by either:
• providing irrigation water to the District for irrigation of LMD improvements in
an amount equal to the City's general benefit contribution, or
• paying directly to the District from the General Fund a dollar amount equal to
the City's general benefit contribution.
C. ASSESSMENT METHODOLOGY
The total cost of special benefit for maintenance of the public improvements funded by the
District will be assessed to the various parcels in the District in proportion to the benefit units
assigned to each parcel, in relationship to the total benefit units assigned to all parcels being
assessed.
Residential Land Uses
All residential subdivisions shall be assessed proportional to special benefit received based
on one (1) benefit unit per residential dwelling unit.
Non-residential Land Uses
All non-residential parcels shall be assessed proportional to special benefit received based
on the average planned dwelling unit density throughout the urban areas of the City (four
dwelling units per acre), the equivalent of four (4) benefit units per acre.
Non-residential land uses typically provide services and/or employment opportunities for the
City that benefit all lands throughout the City. Since these non-residential land uses can occur
throughout the City, the planned, average density of residential dwelling units per acre for
the urban areas of the City has been calculated. The non-residential land uses are
considered to dislocate residential units. Therefore, the number of residential dwelling units
dislocated, based on the average dwelling units per acre, has been assigned to non-
residential lands. This method determines an equivalent benefit to residential land uses.
Appendix B details the calculation of the average residential units per acre planned within
the urban areas of the City. Urban areas have been defined as the parcels receiving water
and sewer services.
In-Lieu Assessments
Under provisions of City policy, parcels may contribute in-lieu assessments by providing
equivalent maintenance services for District improvements within public right-of-ways or
public easements immediately adjacent to their lands.
No parcels within the District are scheduled to contribute in-lieu assessments in Fiscal Year
2018/2019.
Non-benefiting Parcels
All public and private streets, avenues, lanes, roads, drives, courts, alleys, all public
easements and right-of-ways, all dedicated open space parcels, and District maintained
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parcels are determined to not receive special benefit from the District's improvements and
are therefore not assessed.
Benefit Units (BUs)
As described above, the number of assessable benefit units attributable to each parcel
receiving special benefit has been calculated and can be found in the Assessment Roll
(Appendix B).
The assessment methodology utilized is as described above. Based on this methodology,
the benefit units, and the Fiscal Year 2018/2019 proposed assessment for each parcel were
calculated and are shown in the Assessment Roll (Appendix B).
• The calculated Fiscal Year 2018/2019 assessment for Zone A is proposed to remain
at the Fiscal Year 2017/2018 assessment rate of$118.48 per benefit unit.
• The calculated Fiscal Year 2018/2019 assessment for Zone B is proposed to remain
at the Fiscal Year 2017/2018 assessment rate of$235.75 per benefit unit.
• The calculated Fiscal Year 2018/2019 assessment for Zone C is proposed to be
$496.16 per benefit unit based on the needs of the unique landscaping and hardscape
maintenance requirements of Zone C, and remains at the Fiscal Year 2017/2018
assessment rate.
D. MAXIMUM ASSESSMENT RATE
The approved maximum assessment rates for the District zones are$118.48 per benefit unit
for Zone A, $235.75 per benefit unit for Zone B and $496.16 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. In 2018, property owners received ballots as specified under
Assessment Law. All three zones were balloted for an increase in assessments with annual
cost indexing based on the annual San Diego Consumer Price Index (SD-CPI). All three
zones did not have a consensus for the increase, and therefore, failed to pass the ballot.
/V. DISTRICT BUDGETS
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
2018/2019,commencing July 1, 2018 and ending June 30, 2019, 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.
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B. ZONE A BUDGET
Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2016/20171) 2017/2018(2) 2018/20193'
EXPENDITURES:
Maintenance $230,256 $126,399 $65,150
Water/power 90.212 90,553 32,980
Administration` 49.910 36,510 36,510
Total Expenditures $370,378 $253,462 $134,640
REVENUES
City General Benefit Contribution $47.127 $48.048 $49,483
Assessment Revenue 165,885 165.517 164,806
Interest Revenue 1,907 1,850 1,850
Grant Revenue 0 0 0
4a Capital Project Closeout 0 0 0
Miscellaneous 0 0 0
Total Revenues $214.919 $215,415 $216,139
DISTRICT STATISTICS
Total Number of Parcels 1,391
Total Parcels Levied 1,391
Total EBU's 1.391
Rate per EBU (Equivalent Benefit Units) $118.48
Maximum Rate per EBU $118.48
OPERATING RESERVE
Beginning Reserve Balance $123,437 $185,189 $126,731
Transfers In/Out (CIP) 217,211 (20.411) (140,910)
Reserve Fund Activity (155.459) (38.047) 81,499
Estimated Ending Reserve Balance $185,189 $126,731 $67,320
' CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance $191,939 ($25,272) ($4,861)
CIP Transfers In/Out(Operating Reserve) (217,211) 20,411 140.910
CIP Projects 0 0 0
Estimated Ending CIP Reserve Balance ($25,272) ($4,861) $136.049
)1) Actual figures per Finance Fiscal Year 2016/2017 activity sheets
(2) Approved budget
(3) Proposed budget
(4) Includes cost allocation City staff support services
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FINANCIAL SERVICES
C. ZONE B BUDGET
Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 201612017o) 201712018(2) 2018/20193'
EXPENDITURES:
Maintenance $17,632 $28,380 $10,830
Water/power 730 4.080 500
'Administration: 8,070 5.260 5.523
Total Expenditures $26,432 $37,720 $16,853
REVENUES
'i City General Benefit Contribution $12,198 $12,435 $12,808
,:Assessment Revenue 23,237 23,226 23,226
Interest Revenue 521 500 500
'I Grant Revenue 0 0 0
j Capital Project Closeout 0 0 0
i Miscellaneous 0 0 0
Total Revenues $35,956 $36,161 $36,534
DISTRICT STATISTICS
Total Number of Parcels 15
'Total Parcels Levied 15
Total EBU's 98 52
Rate per EBU (Equivalent Benefit Units) $235.75
Maximum Rate per EBU $235.75
OPERATING RESERVE
Beginning Reserve Balance $12,143 $13,216 $18.860
Transfers In/Out (CIP) (8,451) 7.203 (30,114)
Reserve Fund Activity 9,524 (1,559) 19.681
Estimated Ending Reserve Balance $13,216 $18,860 $8,427
CAPITAL IMPROVEMENT RESERVE
.CIP Fund Balance $43,920 $52,371 $45,168
CIP Transfers In/Out(Operating Reserve) 8,451 (7,203) 30,114
CIP Protects 0 0 0
Estimated Ending CIP Reserve Balance $52.371 $45.168 $75,282
00) Actual figures per Finance Fiscal Year 2016/2017 activity sheets
(2) Projected budget
(3) Proposed budget
(4) Includes cost allocation City staff support services.
2018/2019 City of Poway Landscape Maintenance District 83-1 Page 11 of 14
Resolution No 18-027
Page 17
'fWILLDAN
FINANCIAL SERVICES
D. ZONE C BUDGET
Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2016/20170) 201712018j2) 2018/2019(3)
EXPENDITURES:
Maintenance $4.280 $13,840 $2,270
Water/power 1,829 3.220 1,830
l Administration , 1.860 1,040 1,092
Total Expenditures $7.969 $18,100 $5,192
REVENUES
City General Benefit Contribution $2,541 $2.590 $2.668
"Assessment Revenue 12.905 12.900 12,900
)Interest Revenue 1,082 400 400
i Grant Revenue 0 0 0
'Capital Project Closeout 0 0 0
Miscellaneous 0 0 0
Total Revenues $16,528 $15,890 $15,968
DISTRICT STATISTICS
Total Number of Parcels 26
Total Parcels Levied 26
Total EBU's 26
Rate per EBU (Equivalent Benefit Units) $496.16
Maximum Rate per EBU $496.16
OPERATING RESERVE
Beginning Reserve Balance $3,510 $3,984 $9,050
Transfers In/Out (CIP) (8,085) 7,276 (17.230)
Reserve Fund Activity 8.558 (2,210) 10,776
Estimated Ending Reserve Balance $3,984 $9,050 $2,596
CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance $112,177 $120,262 $112.986
CIP Transfers In/Out(Operating Reserve) 8,085 (7,276) 17,230
CIP Projects' (44,200) (46,800) (49,400)
Estimated Ending CIP Reserve Balance $76,062 $66,186 $80,816
(1) Actual figures per Finance Fiscal Year 2016/2017 activity sheets
tel Approved budget
(3) Proposed budget
(4) Includes cost allocation City staff support services.
(5) CIP Projects Replacement/Repair to portions of wall on Midland/Twin Peaks Road
2018/2019 City of Poway Landscape Maintenance District 83-1 Page 12 of 14
Resolution No. 18-027
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AW I LLDAN
FINANCIAL SERVICES
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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Resolution No. 18-027
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WI LLDAN
Ljad FINANCIAL SERVICES
APPENDIX B - 2018/2019 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 2018/2019 Assessment Roll", and is on file
with the City Clerk and is by reference made a part of this Report.
2018/2019 City of Poway Landscape Maintenance District 83-1 Page 14 of 14