Res 18-028 RESOLUTION NO. 18-028
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 86-1 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 86-1 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
$243.04 per benefit unit for Zone A;
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 Zone A has been calculated to be $46,767.06;
WHEREAS, under Article XIII D, Section 5(b)of Proposition 218(adopted by general vote on
November 5, 1996), the collection of Fiscal Year 2018-19 assessments is exempt from the
procedures and approval process set forth in Section 4 of Article XIII D, in that the assessment was
imposed pursuant to a petition signed by the persons owning all of the parcels subject to the
assessment at the time the assessment was initially imposed; and
WHEREAS, the public interest and convenience require the maintenance, service and
operation of public landscaping and soundwalls within said territory.
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Poway as follows:
Section 1: The foregoing recitals are true and correct, and the City Council so finds and
determines.
Section 2: Proposed assessments are as detailed in the Engineer's Report for Poway
Landscape Maintenance District No. 86-1 for Fiscal Year 2018-19.
Section 3: Pursuant to the Streets and Highways Code, a public hearing will be held on
July 17, 2018, by the City Council to consider the levying and collection of the prop`"se`d
assessments.
Section 4: The City Clerk shall cause this Resolution to be published in the Poway News
Chieftain, a newspaper of general circulation in the City of Poway.
Resolution No. 18-028
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PASSED,ADOPTED AND APPROVED by the City Council of the City of Poway, California,
at a regular meeting this 5th day of June 2018.
Steve Vaus, Mayor
ATTEST:
`4C /
Nancy/$leufeld, 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. 18-028 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
KlanoiNeLifeld, CMC, Clerk
City of Poway
Resolution 18-028
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City of Poway
Landscape Maintenance
District 86-1
2018/2019 ENGINEER'S ANNUAL LEVY REPORT
INTENT MEETING: JUNE 5, 2018
PUBLIC HEARING: JULY 17, 2018
27368 Via Industria
Suite 200
Temecula.CA 92590
T 951.587.3500 800.755.6864
F 951.587.3510 1 888.326.6864
Property Tax Intormation line W I LLDAN
FINANCIAL SERVICES
T.866.807.6864
www.willdan.com/Financial
Resolution 18-028
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AFFIDAVIT FOR THE ENGINEER'S ANNUAL LEVY REPORT
Landscape Maintenance District 86-1
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.
Dated this 01' Uy day of I , 2018.
Willdan Financial Services
Assessment Engineer
On Behalf of the City of Poway
By: �MJ
Susana Hemandez
Project Manager, District Administration Services
By: el'e:611", 74 ear
Richard Kopecky `� � e `
R. C. E. # 16742Kan
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Resolution 18-028
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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
11. DESCRIPTION OF THE DISTRICT 3
A. BOUNDARIES OF THE DISTRICT 3
B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS 4
C. PROPERTIES BENEFITING FROM IMPROVEMENTS 5
III. 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. LMD 86-1 BUDGET 10
V. APPENDIX A - DISTRICT ASSESSMENT DIAGRAM 11
VI. APPENDIX 13 - 2018/2019 ASSESSMENT ROLL 12
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/. 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 86-1 ("District") formed June 12,
1986, 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 the 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 the District. This Report
describes the District, any proposed changes to the District and it's 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 only for 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 or confirm the Report as
submitted. Following final approval 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:
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
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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 omamental 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
• 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:
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• 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.
//. 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 86-1
("District") was divided into two subzones: 86-1 Zone A ("Zone A") for residential and 86-1 Zone
B ("Zone B") for commercial. Assessments for LMD 86-1 Zone A will be calculated on a per unit
basis by dividing the required revenue by the total units within each district. The Church of Latter
Day Saints("LDS Poway Chapel") is the only parcel within LMD 86-1 Zone B. By agreement, this
parcel is maintained by the church for perpetuity at no cost to the District.
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District 86-1 Zone A is comprised of the residential parcels within the following
developments:
Tract Project Name
TTMs 4090R. 4091 R, 4092R, 4093R Bridlewood
TTM 3545 Piedmont Park
TTM 4158 Stone Canyon Ranch
TTM 84-08 The Grove
TTM 89-13 Old Coach Collection
TTM 89-13R The Heritage, Phase I, Unit I
TTM 89-13R The Heritage, Phase I, Unit II
TTM 89-13R The Heritage, Phase I, Unit I
TTM 98-02 North Point
TTM 99-03 Vision Homes
MDRA 98-71 Kennedy Family Trust
MDRA 01-38 Wells Trust
MDRA 05-59 Garczynski
TTM 00-02 Malone
TTM 02-01 BBA Partners
PM15384 (Par 1. 2, 3 and 4) Custom Homes
MAP 15725 Milpitas-Fleming Associat-
ROS 4063 Seaman Gregg
TTM 86-01 Huntington Gate, I and II
MDRA 04-02 Sedehi/Fard
TTM 87-05 Serenata
TTM 88-15 Green Valley Estates
District 86-1 Zone B (one non-residential unit) consists of
Tract Project Name
TPM 90-06 LDS Poway Chapel
B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS
The improvements to be maintained by the District are defined as landscape improvements within
the right-of-ways and open space areas associated with the development of the subdivisions and
parcels within the District. The improvements are considered to be either installed in direct
connection with the development of those properties or were installed for the benefit of those
properties as a result of property development or potential development of those properties and
were considered necessary for the development of those properties to their full and best use.
These improvement areas within the District may include. but are not limited to landscaping
adjacent to the developments along portions of Espola Road. Titan Way. Painted Desert Road.
Woodland Parkway, Summer Sage Road. Lake Poway Road. Riparian Road, Sunset Drive. Del
Poniente Road and Twin Peaks Roads. Some of the District improvement areas are currently
maintained by the adjacent property owner or property owners through a Homeowner's
Association where property owners are not assessed for the maintenance of those improvements.
Walls and fences adjacent to private property are to be maintained by the adjacent property
owners. The 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
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include major repairs or reconstruction within the City's responsibilities, 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 is within Service Level B 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 the"Landscape and Lighting Act of 1972", applicable provisions of
"Proposition 218", and provisions of the "Proposition 218 Omnibus Implementation Act"
("Assessment Law") and in this Report, shall be assessed to those properties determined to
receive special 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.
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
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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;
• 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.
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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 are proposed to be added for Fiscal Year 2018/2019:
LANDSCAPE ELEMENT QUANTITY
Landscaped right-of-ways 370.369 Sq. Ft.
Landscaped right-of-ways with soundwall 2.275 Sq. Ft.
Landscaped median ' 8,929 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
$0.3006 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:
ZONE A
370.369 sq. ft. landscaped R/W X $0.1176 = S43.555.39
2,275 sq. ft. landscape R/W with soundwall X $0.3006 = $683.87
8,929 sq. ft. landscaped medians X $0.2831 = $2,527.80
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:
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• 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 new parcels within the District are scheduled to contribute in-lieu assessments in Fiscal Year
2018/2019. The Church of Latter Day Saints has agreed to maintain the right-of-ways bordering
their property for perpetuity. Green Valley Estates is currently maintaining the landscaping along
Lake Poway Road by an agreement with its homeowner's association.
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 parcels are
determined to not receive special benefit from the District's improvements and are therefore not
assessed. The Church of Latter Day Saints has agreed to maintain the right-of-ways bordering
their property for perpetuity. In addition, Green Valley Estates is currently maintaining the
landscaping along Lake Poway Road by an agreement with its homeowner's association.
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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$243.04 per benefit unit.
• Zone B's calculated Fiscal Year 2018/2019 assessment is proposed to remain at zero
dollars.
D. MAXIMUM ASSESSMENT RATE
The approved maximum assessment rate for the District was established and has remained at
$243.04 per benefit unit for Zone A. The District currently has no approved escalation factor for
increasing the maximum assessment rate for Zone A. 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
specified under Assessment Law. Zone A was balloted for an increase in assessments with
annual cost indexing based on the annual San Diego Consumer Price Index (SD-CPI). Zone A
did not have a consensus for the increase, and therefore, failed to pass the ballot
Its 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. LMD 86-1 BUDGET
Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2016/2017m) 2017/2018(21 2018/2019(3)
EXPENDITURES . - . • . - " `
Maintenance $184,046 $123,950 $99,460 •
Water/power 147.382 166.430 133.240•
Administration : 47.950 42.300 42.300
Total Expenditures $379,378 $332,680 $275,000,
REVENUES
City General Benefit Contribution $44.540 $45,414 $46,767
Assessment Revenue 252,468 231,860 231,860
Interest Revenue 1914 2,850 2.800
Grant Revenue 0 0 0
Capital Project Closeout 0 0 0
Miscellaneous 267 0 0
Total Revenues $300,189 $280,124 $281,427
Total Number of Parcels 1.004
Total Parcels Levied 954
Total EBUs 954
Rate per EBU (Equivalent Benefit Units) $243.04
Maximum Rate per EBU $243.04
OPERATING RESERVE
Beginning Reserve Balance $115.619 $189,689 $166,340
Transfers In/Out (CIP) 153,259 29,207 (35,267)
Reserve Fund Activity (79,189) (52,556) 6.427
Estimated Ending Reserve Balance $189,689 $166.340 $137,500
CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance $256.914 $103,655 $74,448
CIP Transfers In/Out (Operating Reserve) (153.259) (29.207) 35,267
CIP Projects 0 0 0
Estimated Ending CIP Reserve Balance $103,655 $74,448 $109,715
(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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Resolution 18-028
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W 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 18-028
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W I LLDAN
FINANCIAL SERVICES
V. 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.
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