Res 20-041RESOLUTION NO. 20-041
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 86-2 FOR FISCAL YEAR 2020-21
AND APPROVING THE ENGINEER'S REPORT
WHEREAS, the City Council of the City of Poway desires to levy and collect assessments
within Poway Landscape Maintenance District 86-2 for the purpose of maintaining, servicing and
operating public landscape facilities located within the territory comprised of said District as shown
in the Engineer's Report, included in the staff report as Attachment B, that is on file in the Office
of the City Clerk, pursuant to the Landscape and Lighting Act of 1972, and attached hereto;
WHEREAS, assessments will not increase for Zone A from the Fiscal Year 2019-20
assessment rate of $186.16 per benefit unit. The assessments in Zone B will increase from the
Fiscal Year 2019-20 rate of $308.84 per benefit unit to $316.10 per benefit unit;
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. The total
general benefit contribution for Zones A and B has been calculated to be $6,519.00 ($3,435.00
and $3,084.00, respectively);
WHEREAS, under Article XIII D, Section 5(b) of Proposition 218 (adopted by general vote
on November 5, 1996), the collection of Fiscal Year 2020-21 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 within said territory.
follows:
NOW, THEREFORE, BE IT RESOLVED by the City Council of the City of Poway as
SECTION 1: The foregoing recitals are true and correct.
SECTION 2: Proposed assessments are as detailed in the Engineer's Report for Poway
Landscape Maintenance District No. 86-2 for Fiscal Year 2020-21 included in the staff report as
Attachment B and attached hereto.
SECTION 3: Notice is hereby given that a public hearing is scheduled in the regular
meeting place of the City Council, being the Council Chambers, City Hall, on the following date
and time:
Tuesday, July 21, 2020, at 7:00 p.m.
At that time this legislative body will hear protests or objections in reference to the annual levy of
assessments and to any other matters contained in this resolution. Any persons who wish to
object to the proceedings or the annual levy should file a written protest with the City Clerk prior
Resolution No. 20-041
Page 2
to the time set for the public hearing. If there is a majority protest against the levy of an annual
assessment that is increased from the previous year, the proposed increase in the assessments
shall be abandoned. A majority protest exists if, upon the conclusion of the hearing, written
protests filed and not withdrawn, represent property owners owning more than 50 percent of the
assessable area of land within the District.
SECTION 4: The City Clerk is hereby authorized and directed to give notice as required
by law by causing a copy of this Resolution to be published in the Poway News Chieftain, a
newspaper of general circulation in the City of Poway, not less than ten (10) days prior to the date
set for the public hearing.
PASSED, ADOPTED AND APPROVED at a Regular Meeting of the City Council of the
City of Poway, California on the 16th day of June 2020 by the following vote, to wit:
AYES: MULLIN, LEONARD, GROSCH, FRANK, VAUS
NOES: NONE
ABSENT: NONE
DISQUALIFIED: NONE
Steve Vaus, Mayor
ATTEST:
Faviola Medina, CMC, City Clerk
Resolution No. 20-041
City of Poway
Landscape Maintenance
Assessment District 86-2
2020/2021 ENGINEER'S ANNUAL LEVY REPORT
INTENT MEETING: J UNE 16, 2020
PUBLIC HEARING: JULY 21, 2020
27368 Via Industria
Suite 200
Temecula, CA 92590
T 951.587.35001800.755.6864
F 951.587.35101888.326.6864
Property Tax Information Line
T. 866.807.6864
www.willdan.com
ATTACHMENT B
W'wi LLDAN
Resolution No. 20-041
Page 4
AFFIDAVIT FOR THE ENGINEER'S ANNUAL LEVY REPORT
Landscape Maintenance District 86-2
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 2020/2021, 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 day of , 2020.
Willdan Financial Services
Assessment Engineer
On Behalf of the City of Poway
By:
Susan Hernandez
Project Manager, District Administration Services
By: rGee-1 7,--e-e--
Richard Kopecky
R. C. E. # 16742
v OFE s
Resolution No. 20-041
Page 5
TABLE OF CONTENTS
1. OVERVIEW 1
A. INTRODUCTION 1
B. COMPLIANCE WITH CURRENT LEGISLATION 1
C. IMPROVEMENTS AUTHORIZED BY THE 1972 ACT 2
ll. DESCRIPTION OF THE DISTRICT 3
A. BOUNDARIES OF THE DISTRICT 3
B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS 4
C. PROPERTIES BENEFITING FROM IMPROVEMENTS 4
111. METHOD OF APPORTIONMENT 5
A. GENERAL 5
B. BENEFIT ANALYSIS 5
C. ASSESSMENT METHODOLOGY 7
D. MAXIMUM ASSESSMENT 8
IV. DISTRICT BUDGETS 9
A. DESCRIPTION OF BUDGET ITEMS 9
B. ZONE A BUDGET 10
C. ZONE B BUDGET 11
APPENDIX A - DISTRICT ASSESSMENT DIAGRAM 12
APPENDIX B - 2020/2021 ASSESSMENT ROLL 14
Resolution No. 20-041
Page 6
/. 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 86-2 ("District')
formed May 20, 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
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") describes the District, any annexations, or
changes to the District including substantial changes to the District improvements, and the
proposed assessments for Fiscal Year 2020/2021. The proposed assessments are based on
the estimated cost to maintain the improvements that provide special benefits to properties
within the District. The costs of improvements and the annual levy include all expenditures,
deficits, surpluses, revenues, and reserves. Each parcel is assessed proportionatelyforonly
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
2020/2021 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 2020/2021.
B. COMPLIANCE WITH CURRENT LEGISLATION
Pursuant to the 1972 Act, the City Council annually conducts apublic 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 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
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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 Artide
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,
• Costs associated with any elections held for the approval of a new or increased
assessment.
Resolution No. 20-041
Page 8
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.
Furthermore, the 1972 Act specifies that the "legislative body may, by resolution, determine
that the estimated cost of the proposed improvements...is greater than can be conveniently
raised from a single annual assessment and order that the estimated cost of those
improvements, other than the costs of maintenance and servicing, be raised by an
assessment levied and collected in installments over a period not to exceed 30 years." In that
event, the governing body may choose to do any of the following:
• Provide for the accumulation of the moneys in an improvement fund until there are
sufficient moneys to pay all or part of the cost of the improvements.
• Provide for a temporary advance to the improvement fund from any available and
unencumbered funds of the local agency to pay all or part of the cost of the
improvements and collect those advanced moneys from the annual installments
collected through the assessments.
• Borrow an amount necessary to finance the estimated cost of the proposed
improvements. The amount borrowed, including amounts for bonds issued to finance
the estimated cost of the proposed improvements.
I/. 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. The Boundary Map shows the District boundary
and the general location of District improvements.
On February 25, 1992, by Council Resolution No. 92-039, the District was divided into two
residential zones. Assessments for each zone within LMD 86-2 will be calculated on a per
unit basis by dividing the required revenue by the total units within each District zone.
No new improvements or assessed parcels were added to the District during Fiscal Year
2020/2021:
Tract Pro'ect Name
TTM 4185R
TTM 87-12
Sunrise Ranch
Silver Ridge (aka Poway Villas)
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Page 9
TTM 89-03
TPM 97-15
TTM 89-05
Eagle Pointe (aka La Paz Summit)
Paradise Development
Southern Hills (aka Poway Summit Estates)
District 86-2 Zone A (110 residential parcels assessed), includes:
District 86-2 Zone B (168 residential parcels assessed) consists of:
Tract Pro'ect Name
TTM 83-02
CUP 06-09(M)
Sycamore Creek
Loma Cabrillo, LLC
B. DESCRIPTION OF THE DISTRICT IMPROVEMENTS
Facilities to be maintained by Zone A of the District are defined as landscape improvements,
including walls and fences adjacent to open space, within the right-of-ways and open space
areas associated with annexed subdivisions and which are adjacent to portions of Poway
Road and within portions of the interior of the Eagle Pointe (aka La Paz Summit) subdivision.
Zone B landscape improvements are those adjacent to portions of Garden Road, Sycamore
Valley Road, Quiet Valley Road, Hidden Valley Road, portions of the open space, and areas
abutting the City's recreational trails and mini parks.
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, 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.
The City has assigned 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.
For Fiscal Year 2020/2021, Zone A is within Service Level C and Zone B is within Service
Level A.
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.
Resolution No. 20-041
Page 10
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.
III. 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 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
Resolution No. 20-041
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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 benefitfromthe 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.
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.
Zone A: No new improvements were added to be maintained during Fiscal Year
2020/2021:
LANDSCAPE ELEMENT QUANTITY
Landscaped Right -of -Ways (R/W)
27,533 Sq. Ft.
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Zone B: No new improvements were added to be maintained during Fiscal Year
2020/2021:
LANDSCAPE ELEMENT
Landscaped Right -of -Ways (R/W)
QUANTITY
24,720 Sq. Ft.
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The City shall annually 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
2020/2021 is determined to be:
$0.1245 per square foot for landscape right-of-ways
The City shall determine the average expenditure from the General Fund for the
maintenance of District landscape improvements. Based on an increase of 2.16 percent
in the San Diego -Carlsbad 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
2020/2021 will increase from Fiscal Year 2019/2020, based on the contribution rate per
square foot, at a maximum for this District:
Zone A
27,533 sq. ft. landscaped R/W
X $0.1245
$3,427.86
Zone B
24,720 sq. ft. landscaped R/W
X $0.1245
= $3,077.64
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 improveme nts 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 (4)
dwelling units per acre), the equivalent of four (4) benefit units per acre.
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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 parcels. 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
2020/2021.
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.
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 2020/2021 proposed assessment for each parcel were
calculated and are shown in the Assessment Roll (Appendix B).
• The calculated Fiscal Year 2020/2021 assessment for Zone A is proposed to remain
at the Fiscal Year 2019/2020 assessment rate of $186.16 per benefit unit.
• Zone B's calculated Fiscal Year 2020/2021 assessment is proposed to be $316.10 per
benefit unit, which is a 2.35% increase from Fiscal Year 2019/2020's assessment rate
of $308.84.
D. MAXIMUM ASSESSMENT
The approved maximum assessment rate for Zone A is $186.16 per benefit unit. The
approved maximum assessment rate for Zone B is $479.67per benefit unit, which is an
increase of 2.35% from Fiscal Year 2019/2020 based on the San Diego Consumer Price
Index (SD -CPI), All Urban Consumers. In 1998, property owners within the District received
ballots as specified under Assessment Law. Both zones were balloted for an increase in
assessments with annual cost indexing based on the annual San Diego Consumer Price
Resolution No. 20-041
Page 15
Index (SD -CPI). Zone A (Sunrise Ranch, Silver Ridge and Eagle Pointe) did not have a
consensus for the increase, and therefore, failed to pass the ballot. Zone B (Sycamore Creek)
passed the ballot allowing for the option of an annual increase based on the San Diego -
Carlsbad Consumer Price Index -All Urban Consumers on an as needed basis. The
assessment rate levied by the District for Zone B 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 owning balloting procedures as dictated
by Article XI I I D
/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
2020/2021, commencing July 1, 2020 and ending June 30, 2021, including incidentals, which
may include reserves to operate the District.
The 1972Act 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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Page 16
B. ZONE A BUDGET
BUDGET ITEMS
Fiscal Year Fiscal Year Fiscal Year
2018/2019(1) 2019/2020(2) 2020/2021(3)
EXPENDITURES:
Maintenance
Water/power
Administration(4)
Total Expenditures
$14,219
6,116
5,190
$10,700
7,920
5,910
$10,910
6,755
3,611
$25,525
REVENUES
City General Benefit Contribution $6,238
Assessment Revenue 20,309
Interest Revenue 660
$24,530
$3,356
20,478
660
$21,276
$3,435
20,478
650
Total Revenues $27,207
Total Number of Parcels
Total Parcels Levied
Total EBU's
Rate per EBU (Equivalent Benefit Units)
Maximum Rate per EBU
OPERATING RESERVE
Beginning Reserve Balance
Transfers In/Out (CIP)
Reserve Fund Activity
Estimated Ending Reserve Balance
$12,191
(1,110)
1,682
$24,494
$12,763
(462)
(36)
$24,563
110
110
110
$186.16
$186.16
$12,265
(4,914)
3,287
$12,763
CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance $20,621
CIP Transfers In/Out (Operating Reserve) 1,110
CIP Projects 0
$12,265
$21,731
462
0
$10,638
$22,193
4,914
0
Estimated Ending CIP Reserve Balance $21,731
$22,193
$27,107
(1)
(2)
(3)
(4)
Actual figures per Finance Fiscal Year 2018/2019 activity sheets.
Approved budget.
Proposed budget.
Includes cost allocation City staff support services .
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Page 17
C. ZONE B BUDGET
Fiscal Year Fiscal Year Fiscal Year
BUDGET ITEMS 2018/2019(1) 2019/2020(2) 2020/2021(3)
EXPENDITURES:
Maintenance
Water/power
Administration(4)
Total Expenditures
$31,115
14,309
10,590
$35, 550
19,140
12,030
$36,274
18,721
12,259
$56,014
$66,720 $67,254
REVENUES
City General Benefit Contribution $2,907 $3,013 $3,084
Assessment Revenue 49,937 51,885 53,105
Interest Revenue 2,852 1,300 500
Miscellaneous 0 0 0
Total Revenues $55,696 $56,198 $56,689
Total Number of Parcels 168
Total Parcels Levied 168
Total EBU's 168
Rate per EBU (Equivalent Benefit Units) $316.10
Maximum Rate per EBU $479.67
OPERATING RESERVE
Beginning Reserve Balance $27,830 $28,007 $33,360
Transfers In/Out (CIP) 495 15,875 10,832
Reserve Fund Activity (318) (10,522) (10,565)
Estimated Ending Reserve Balance $28,007 $33,360 $33,627
CAPITAL IMPROVEMENT RESERVE
CIP Fund Balance $108,724 $108,229 $92,354
CIP Transfers In/Out (Operating Reserve) (495) (15,875) (10,832)
CIP Projects 0 0 0
Estimated Ending CIP Reserve Balance $108,229 $92,354 $81,522
(1)
(2)
(3)
(4)
Actual figures per Finance Fiscal Year 2018/2019 activity sheets.
Approved budget.
Proposed budget.
Includes cost allocation City staff support services.
Note: The Fiscal Year 2020/2021 Rate per EBU of $316.10 represents an increase of 2.35%
based on the San Diego -Carlsbad Consumer Price Index, All Urban Consumers. The
difference between total Revenue and Total Expenses is funded by the Reserve Fund
balance.
Resolution No. 20-041
Page 18
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.
Resolution No. 20-041
Page 19
EXHIBIT A
1
1
r1 1
LMD 85-2 PLANNING AREA
Resolution No. 20-041
Page 20
APPENDIX B - 2020/2021 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 the "Fiscal Year 2020/2021 Assessment Roll", and is on file with the
City Clerk and is by reference made a part of this Report.
Resolution No. 20-041
Page 21
APPENDIX B1
City of Poway
Landscape Maintenance District 86-2 Zone A
Fiscal Year 2020/2021 Preliminary Roll
Assessor Parcel Number
Dwelling Benefit
Units Units
Landuse Assessment
321-180-90-00
321-180-91-00
321-180-92-00
321-180-93-00
321-380-01-00
321-380-02-00
321-380-04-00
321-380-05-00
321-380-06-00
321-380-07-00
321-380-08-00
321-380-09-00
321-380-10-00
321-380-11-00
321-380-12-00
321-380-13-00
321-380-14-00
321-380-15-00
321-380-16-00
321-380-17-00
321-380-18-00
321-380-19-00
321-380-20-00
321-380-21-00
321-380-22-00
321-380-23-00
321-380-24-00
321-380-25-00
321-380-26-00
321-380-27-00
321-380-28-00
321-380-29-00
321-380-30-00
321-380-31-00
321-380-32-00
321-380-33-00
321-380-34-00
321-380-35-00
321-380-36-00
321-420-01-00
321-420-02-00
321-420-03-00
321-420-04-00
321-420-05-00
321-420-06-00
321-420-07-00
321-420-08-00
321-420-09-00
321-420-10-00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
$186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
186.16
Willdan Financial Services
Zone A Preliminary Roll Page 1 of 3
Resolution No. 20-041
Page 22
Assessor Parcel Number
Dwelling Benefit
Units Units
Landuse Assessment
321-420-11-00
321-420-12-00
321-420-13-00
323-460-01-00
323-460-02-00
323-460-03-00
323-460-04-00
323-460-05-00
323-460-06-00
323-460-07-00
323-460-08-00
323-460-09-00
323-460-10-00
323-460-11-00
323-460-12-00
323-460-13-00
323-460-14-00
323-460-15-00
323-460-16-00
323-460-17-00
323-460-18-00
323-460-19-00
323-460-20-00
323-460-21-00
323-460-22-00
323-460-23-00
323-460-24-00
323-460-25-00
323-460-26-00
323-460-27-00
323-460-28-00
323-460-29-00
323-460-30-00
323-460-31-00
323-460-32-00
323-460-33-00
323-460-34-00
323-460-35-00
323-461-01-00
323-461-02-00
323-461-03-00
323-461-04-00
323-461-05-00
323-461-06-00
323-461-07-00
323-461-08-00
323-461-09-00
323-461-10-00
323-461-11-00
323-461-13-00
323-461-14-00
323-461-15-00
323-461-16-00
323-461-17-00
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
1.00 RESIDENTIAL 186.16
Willdan Financial Services
Zone A Preliminary Roll Page 2 of 3
Resolution No. 20-041
Page 23
Assessor Parcel Number
Dwelling Benefit
Units Units
Landuse Assessment
323-461-18-00
323-461-19-00
323-461-20-00
323-461-21-00
323-461-22-00
323-461-23-00
323-461-24-00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
186.16
186.16
186.16
186.16
186.16
186.16
186.16
TOTALS
TOTAL PARCEL COUNT
110.0
$20,477.60
110
Willdan Financial Services
Zone A Preliminary Roll Page 3 of 3
Resolution No. 20-041
Page 24
APPENDIX B2
City of Poway
Landscape Maintenance District 86-2 Zone B
Fiscal Year 2020/2021 Preliminary Roll
Assessor Parcel Number
Dwelling Benefit
Units Units
Landuse Assessment
323-070-65-00
323-071-21-00
323-080-05-00
323-441-01-00
323-441-02-00
323-441-03-00
323-441-04-00
323-441-05-00
323-441-06-00
323-441-07-00
323-441-08-00
323-441-09-00
323-441-10-00
323-441-11-00
323-441-12-00
323-441-13-00
323-441-14-00
323-441-15-00
323-441-16-00
323-441-17-00
323-441-18-00
323-441-19-00
323-441-20-00
323-441-21-00
323-441-22-00
323-441-23-00
323-441-24-00
323-441-25-00
323-441-26-00
323-441-27-00
323-441-28-00
323-441-29-00
323-441-30-00
323-441-31-00
323-441-32-00
323-441-33-00
323-441-34-00
323-441-35-00
323-441-36-00
323-441-37-00
323-442-01-00
323-442-02-00
323-442-03-00
323-442-04-00
323-442-05-00
323-442-06-00
323-442-07-00
323-442-08-00
323-442-09-00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
RESIDENTIAL
OPEN SPACE
OPEN SPACE
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
$316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
Willdan Financial Services
Zone B Preliminary Roll Page 1 of 4
Resolution No. 20-041
Page 25
Assessor Parcel Number
Dwelling Benefit
Units Units
Landuse Assessment
323-442-10-00
323-442-11-00
323-442-12-00
323-442-13-00
323-442-14-00
323-442-15-00
323-442-16-00
323-442-17-00
323-442-18-00
323-442-19-00
323-442-20-00
323-442-21-00
323-442-22-00
323-442-23-00
323-442-24-00
323-442-25-00
323-442-26-00
323-442-27-00
323-442-28-00
323-442-29-00
323-442-32-00
323-442-33-00
323-451-01-00
323-451-02-00
323-451-03-00
323-451-04-00
323-451-05-00
323-451-06-00
323-451-07-00
323-451-08-00
323-451-09-00
323-451-10-00
323-451-11-00
323-451-12-00
323-451-13-00
323-451-14-00
323-451-15-00
323-451-16-00
323-451-17-00
323-451-18-00
323-451-19-00
323-451-20-00
323-451-21-00
323-451-22-00
323-451-23-00
323-451-24-00
323-451-25-00
323-451-26-00
323-451-27-00
323-451-28-00
323-451-29-00
323-451-30-00
323-451-31-00
323-451-32-00
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
Willdan Financial Services
Zone B Preliminary Roll Page 2 of 4
Resolution No. 20-041
Page 26
Assessor Parcel Number
Dwelling Benefit
Units Units
Landuse Assessment
323-451-33-00
323-451-34-00
323-451-35-00
323-451-36-00
323-451-37-00
323-451-38-00
323-451-39-00
323-451-40-00
323-451-41-00
323-451-42-00
323-451-43-00
323-451-44-00
323-451-45-00
323-451-46-00
323-451-47-00
323-451-48-00
323-451-49-00
323-451-50-00
323-451-51-00
323-451-52-00
323-451-53-00
323-451-54-00
323-451-55-00
323-451-56-00
323-452-01-00
323-452-02-00
323-452-03-00
323-452-04-00
323-452-05-00
323-452-06-00
323-452-07-00
323-452-08-00
323-452-09-00
323-452-10-00
323-452-11-00
323-452-12-00
323-452-13-00
323-452-14-00
323-452-15-00
323-452-16-00
323-452-17-00
323-452-18-00
323-452-19-00
323-452-20-00
323-452-21-00
323-452-22-00
323-452-23-00
323-452-24-00
323-452-25-00
323-452-26-00
323-452-27-00
323-452-28-00
323-452-29-00
323-452-30-00
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
1.00 RESIDENTIAL 316.10
Willdan Financial Services
Zone B Preliminary Roll Page 3 of 4
Resolution No. 20-041
Page 27
Assessor Parcel Number
Dwelling Benefit
Units Units
Landuse Assessment
323-452-31-00
323-452-32-00
323-452-33-00
323-452-34-00
323-452-35-00
323-452-36-00
323-452-37-00
323-452-38-00
323-452-39-00
323-452-40-00
323-452-41-00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
1.00
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
316.10
OTALS 168.00 $53,104.80
OTAL PARCEL COUNT
168
Willdan Financial Services
Zone B Preliminary Roll Page 4 of 4