Item 10 - Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments; LMD 19-1 for FY21-22June 15, 2021, Item #10DATE: TO: FROM: CONTACT: SUBJECT: Summary: AGENDA REPORT CityofPoway CITY COUNCIL June 15, 2021 Honorable Mayor and Members of the City Cf ncil Eric Heidemann, Director of Public Works 1 y Will Wiley, Assistant Director of Public Works for Maintenance Operations. (858) 668-4705 or WWiley@poway.org Engineer's Report and Resolution Declaring the Intention to Levy and Collect Assessments Within Poway Landscape Maintenance District 19-1 for Fiscal Year 2021-22 and Set Date for Public Hearing The California Landscape and Lighting Act of 1972 (ACT), and its amendments (Proposition 218 and SB 919) allow for the collection of assessments from parcels annexed into Landscape Maintenance District (LMD) 19-1 for the purpose of maintaining the District's public landscape improvements. In order to collect assessments, Chapter 3 of the ACT requires a Resolution (Attachment A) declaring the intention to levy and collect assessments and an Engineer's Report (Attachment B). The Fiscal Year 2021-22 assessment rate is proposed to increase from the Fiscal Year 2020-21 assessment rate by 1.5 percent, to $872.63 per benefit unit. Recommended Action: It is recommended that the City Council adopt the Resolution. Discussion: LMD 19-1 was formed on May 21, 2019, to maintain landscape improvements installed in conjunction with new subdivisions within the boundaries of the District. The following is a list of subdivisions currently annexed into the District: 1 of 35
June 15, 2021, Item #10TRACT PROJECT NAME TTM 85-04 Pomerado Business Park I and II TTM 86-02R Tech Business Center TTM 87-13 Parkway Business Centre I and II TTM 88-04R Trident Center TTM 98-05 Parkway Business Centre Ill TTM 99-07 Legacy/Toppan DR 95-13 Watkins Terminals DR 97-47 Discovery Isle TTM 00-01 Poway Views, LLC DR 03-13 Costco/Home Depot TTM 86-02R Poway Corporate Center TPM 06-04 Slough Poway 11, LLC Section 22624 of the Streets and Highways Code requires the City Council to approve an Engineer's Report and adopt a resolution of intention prior to establishing a budget each year. The Engineer's Report (Attachment B) outlines the proposed Fiscal Year 2021-22 budget and resulting assessments. Proposition 218, which was passed by California voters on November 6, 1996, expands the requirements for public notification and imposes the requirement of District balloting. Beginning July 1, 1997, all existing, new or increased assessments shall comply with Article XIII Das added to the California Constitution. All parcels currently assessed were annexed into the District by owner consent at the time of development, making them exempt from the procedures and approval process set forth in Section 4 of this Article. However, this does not preclude any assessments that would be increased in future years. Subsequent increases in such assessments shall be subject to the procedures and approval process set forth in Section 4 of Article XIII D. On May 21, 2019, a ballot measure was proposed and passed, to reorganize LMD 87-1 by detaching 327 commercial properties and forming a new landscape maintenance district (LMD 19-1 ). The existing residential development areas within LMD 87-1 remain as LMD 87-1. Because projected expenditures are exceeding revenues, a CPI increase of 1.5 percent in assessments is requested at this time. The assessment rate levied by the District may be less than the maximum amount in any given year if not required to meet 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 XIII D. Certain improvements provide a shared benefit to properties in the District and other adjacent properties are, therefore, equally funded by the District and other sources (LMD 87-1 and/or the General Fund). For a full description of these shared improvements, please refer to the Engineer's Report. Please also refer to the District Diagram in this report for the location of these shared improvements. As required under Assessment Law (Landscape and Lighting Act of 1972 and its amendments), an Engineer's Report and assessment recommendations must be presented for City Council consideration and public comment on an annual basis. This Report (Attachment B) has been found technically correct as presented. 2 of35
June 15, 2021, Item #10Environmental Review: This action is not subject to review under the California Environmental Quality Act (CEQA). Fiscal Impact: LMD 19-1 includes a voter-approved inflator which helps revenues keep pace with inflation. The assessment rate for Fiscal Year 2021-22 is increasing by 1.5 percent, or the annual change in the Consumer Price Index for All Urban Consumers, San Diego-Carlsbad. Revenues collected at the rate of $872.63 per benefit unit per year, an estimated total of $760,479.59, will be used for the District's maintenance costs during Fiscal Year 2021-22. A General Fund contribution of $149,049.00 will be made based upon average maintenance costs for the landscaped medians and rights-of-way that provide general benefit to the City. Public Notification: None. Attachments: A. Resolution B. 2021-22 Engineer's Annual Levy Report Reviewed/ Approved By: Assistant City Manager 3 of35 Reviewed By: Alan Fenstermacher City Attorney Approved By: Ch~ City Manager
June 15, 2021, Item #10RESOLUTION NO. 21-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 19-1 FOR FISCAL YEAR 2021-22 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 19-1 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; WHEREAS, assessments will increase from the Fiscal Year 2020-21 assessment rate of $859.74 per net acre per year to $872.63 for Parkway Business Centre I and II, Tech Business Center and Slough Poway 11, LLC, Pomerado Business Park I and 11, Trident Center, Discovery Isle, Parkway Business Centre Ill, Legacy/Toppan, Poway Corporate Center, Poway Views, Watkins Terminals and Costco/Home Depot; 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 LMD 19-1 has been calculated to be $149,049.00; WHEREAS, under Article XIII D, Section 5(b) of Proposition 218 (adopted by general vote on November 5, 1996), the collection of Fiscal Year 2021-22 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. 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. SECTION 2: Proposed assessments are as detailed in the Engineer's Report for Poway Landscape Maintenance District No. 19-1 for Fiscal Year 2021-22 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 20, 2021, 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 4of35 ATTACHMENT A
June 15, 2021, Item #10Resolution No. 21-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 15th day of June, 2021 by the following vote, to wit: AYES: NOES: ABSENT: DISQUALIFIED: Steve Vaus, Mayor ATTEST: Vaida Pavolas, CMC, City Clerk 5 of35
June 15, 2021, Item #10CITY OF POWAY Engineer's Report Landscape Maintenance District No. 19-1 Fiscal Year 2021/2022 Intent Meeting: June 15, 2021 Public Hearing: July 20, 2021 Ww1LLDAN ATTACHMENT B
June 15, 2021, Item #10ENGINEER'S REPORT AFFIDAVIT City of Poway Landscape Maintenance District No. 19-1 City of Poway, County of San Diego, State of California This Report and the enclosed descriptions, budgets, and diagrams outline the improvements and assessments being proposed for the consideration of the Poway City Council regarding the Landscape Maintenance District No. 19-1 for Fiscal Year 2021/2022. Said District includes each lot, parcel, and subdivision of land identified as receiving a special benefit from the improvements to be funded by the District annual assessments as identified on the San Diego County Assessor's Parcel Maps at the time this Report was prepared. Reference is hereby made to the San Diego County Assessor's Parcel Maps for a detailed description of the lines and dimensions of each parcel within Landscape Maintenance District No. 19-1, including all subsequent subdivisions, lot-line adjustments, or parcel changes therein. The undersigned respectfully submits the enclosed Report as directed by the City Council. Dated this _2_1_st __ day of __ M_a-=--y ___ , 2021. Willdan Financial Services Assessment Engineer On Behalf of the City of Poway By ,.,()~_ Susan//Znandez Project Manager, District Administration Services By:-_____,~------=---==---Tyrone Peter PE# C 81888 7 of35
June 15, 2021, Item #10Table of Contents Introduction ............................................................................................... 1 Ballot Proceedings .................................................................................................... 2 Report Content .......................................................................................................... 3 Part I -Plans and Specifications .............................................................. 5 Description of the District ......................................................................................... 5 Part II -Method of Apportionment ........................................................... 9 Legislative Authority and Provisions ....................................................................... 9 Benefit Analysis ....................................................................................................... 1 O Assessment Methodology ...................................................................................... 13 Part Ill -Estimate of Costs ...................................................................... 17 Calculation of Assessments ................................................................................... 17 District Budgets and Assessments ....................................................................... 17 Assessment Range Formula .................................................................................. 29 Part IV -District Diagram ........................................................................ 20 Part V -2021 /2022 Assessment Roll ..................................................... 22 8 of35
June 15, 2021, Item #10Ww1LLDAN Introduction Pursuant to the provisions of the Landscape and Lighting Act of 1972, being Part 2 of Division 15 of the California Streets and Highways Code, commencing with Section 22500 (the "1972 Act"), and in compliance with the substantive and procedural requirements of Article XIIID, section 4 of the California State Constitution (the "California Constitution") and the Proposition 218 Omnibus Implementation Act (the "Omnibus Act"), being Government Code section 53750 et seq., the City Council of the City of Poway, County of San Diego, State of California (the "City"), reorganized the City's previously established Landscape Maintenance District No. 87-1 ("LMD No. 87-1) by detaching certain territory from LMD No. 87-1 and forming a new landscape maintenance district, Landscape Maintenance District No. 19-1 (the "District"), that includes the detached territory and new parcels. These change proceedings were made to better address the estimated special benefit improvement costs and proportional special benefits received by each property associated with the various improvements being provided in the area. To adequately provide and fund the landscaping improvements, appurtenant facilities and related expenses within the District, the City Council determined that it is appropriate and in the public's best interest to form Landscape Maintenance District No. 19-1, and to levy annual assessments on the County tax rolls for the benefit of properties starting in Fiscal Year 2019/2020 to fund the estimated special benefit improvement costs that are considered necessary to maintain and service those improvements. The detailed plans and specifications for the landscaping improvements provided and funded in whole or in part by the District assessments are on file in the Office of Public Works of the City of Poway and by reference these plans and specifications are made part of this Report. The improvements provided by the District and the assessments described herein are made pursuant to the 1972 Act, the provisions of the California Constitution, and the Omnibus Act; and the District shall incorporate into the District each parcel that will receive special benefits from those improvements and the maintenance and servicing thereof. This Engineer's Report (the "Report") has been prepared pursuant to Chapter 1, Article 4 of the 1972 Act and the California Constitution, and presented to the City Council for its consideration and approval of the improvements to be provided within the District and the levy and collection of the assessments related thereto to fund the special benefit costs and expenses required to service and maintain the designated improvements within the District in Fiscal Year 2021/2022. If any section, subsection, sentence, clause, phrase, or portion of this Report is, for any reason, held to be invalid or unconstitutional by the decision of any court of competent jurisdiction, such decision shall not affect the validity of the remaining provisions of the Report and each section, subsection, subdivision, sentence, clause, phrase, or portion thereof, irrespective of the fact that any one or more sections, subsections, sentences, clauses, phrases, or portions might subsequently be declared invalid or unconstitutional. This Report outlines the District structure, the improvements, and the proposed assessments to be levied in connection with the special benefits the properties within the District will receive from the maintenance and servicing of the District improvements. The annual assessments to be levied on properties within the District will provide a funding source for the continued operation and maintenance of the landscaping improvements and appurtenant facilities within the District. The net annual cost to provide the improvements is allocated to the benefiting properties using a weighted method of apportionment (refer to Assessment Methodology in Part II, Method of Apportionment) that calculates the proportional special benefit and assessment for each parcel as compared to other properties that benefit from the District improvements and services. The estimated cost of the improvements, maintenance, and servicing, and the proposed annual assessments budgeted and assessed against properties each fiscal year may include, but are not limited to, the estimated expenditures for regular annual maintenance and repair of the 9 of 35 2021/2022 City of Poway Landscape Maintenance District No. 19-1 Page 1
June 15, 2021, Item #10Ww1LLDAN landscaping and related facilities; incidental expenditures related to the operation and administration of the District; the collection of funds for operational reserves; the collection of funds to support periodic maintenance projects, rehabilitation projects and/or other capital improvement projects; deficits or surpluses from prior fiscal years; and revenues from other sources as authorized by the 1972 Act. Each parcel is to be assessed proportionately for only those improvements, services and expenses for which the parcel will receive special benefits. After formation of this District, in each subsequent fiscal year, the City shall establish the District's assessments based on an estimate of the costs to maintain, operate and service the improvements, including funding needed for capital improvement projects for that fiscal year and available revenues including fund balances, general benefit contributions, any additional City contributions, and the assessment limits established herein. The word "parcel," for the purposes of this Report, refers to an individual property assigned its own Assessor's Parcel Number ("APN") by the San Diego County Assessor's Office. The San Diego County Auditor/Controller uses Assessor's Parcel Numbers and specific Fund Numbers to identify properties to be assessed on the tax roll for the District assessments. Ballot Proceedings Pursuant to the provisions of Article XIIID, section 4 of the California Constitution and the Omnibus Act, the City conducted in 2019 a property owner protest ballot proceeding ("Ballot Proceeding") for the proposed levy of new assessments as described in this Report. In conjunction with this Ballot Proceeding, the City Council conducted a public hearing to consider public testimony, comments, and written protests regarding the formation of the District and the establishment of the proposed assessments. Upon conclusion of the public hearing, property owner protest ballots were opened and tabulated, which determined that majority protest did not exist. Annually, an annual engineer's report for the District shall be prepared and presented to the City Council to address any proposed changes to the District, improvements, budget, and assessments for that fiscal year. The City Council shall annually hold a noticed public hearing regarding these matters prior to approving and ordering the levy of assessments for the upcoming fiscal year. The assessments as approved and ordered will be submitted to the San Diego County Auditor/Controller for inclusion on the property tax roll for each affected parcel for that fiscal year. Such assessments shall not exceed the annually adjusted maximum assessments as calculated and authorized herein unless the proposed new or increased assessments are approved by the property owners in a ballot protest proceeding. 10 of 35 2021/2022 City of Poway Landscape Maintenance District No. 19-1 Page 2
June 15, 2021, Item #10Ww1LLDAN Report Content This Report has been prepared in connection with the annual levy of assessments for Landscaping and Maintenance District No.19-1 for Fiscal Year 2021/2022, which consists of five (5) parts: Part I -Plans and Specifications: This section of the Report contains an overall description of the District, and the general nature, location, and extent of the improvements for which parcels will be assessed. The assessments as outlined in this Report are based on the local landscaping improvements and appurtenant facilities within the District that provide special benefits to the properties therein, including incidental expenses authorized pursuant to the 1972 Act. In conjunction with the descriptions of the improvements, a visual depiction of the landscape improvement areas is provided on the District Diagram contained in Part IV of this Report. More detailed information regarding the specific plans and specifications associated with the District improvements are on file in the Public Works Department and by reference are made part of this Report. Part II -Method of Apportionment This section provides a discussion of the general and special benefits associated with the improvements to be provided within the District (Benefit Analysis), which includes a discussion of the proportional costs of the special benefits and a separation of costs considered to be of general benefit and therefore not assessed. This section of the Report also outlines the method of calculating each property's proportional special benefit necessary to calculate the annual assessments. Part Ill -Estimate of Costs This section of the Report contains an estimate of the total annual costs to install, operate, maintain, and service the local landscaping improvements and appurtenant facilities within the District. The estimated annual expenses (budget) includes an estimate of the maintenance costs and incidental expenses (as defined in the 1972 Act) including, but not limited to: labor, materials, utilities, equipment, and administration expenses as well as the collection of other appropriate funding authorized by the 1972 Act and deemed necessary to fully support the improvements. Those improvements and/or costs determined to be of general benefit shall be funded by a City contribution and are excluded from the amount to be assessed as special benefit. The resulting maximum assessment rate per equivalent benefit unit (the "Maximum Assessment Rate Per EBU") identified in the budget establishes the maximum assessment rate as of Fiscal Year 2021/2022 and this maximum assessment rate shall be adjusted annually by an inflationary adjustment (Assessment Range Formula) , which is also described in this section of the Report. While not shown as a budgeted expenditure at this time, the City Council, at its discretion, may in the future provide a temporary advance (loan) to the District to expedite various capital improvement projects within the District (i.e., repair and rehabilitation of the improvements). Such loans shall be limited to funding that complies with the provisions of California State law and shall be paid back to the City through the annual assessments and available funds collected for CIP and Rehabilitation Funding and/or Operational Reserves. Ultimately, City staff shall make the determination of which improvements, and the extent of the services and activities that shall be provided based on available revenues. 11 of 35 2021/2022 City of Poway Landscape Maintenance District No. 19-1 Page 3
June 15, 2021, Item #10Ww1LLDAN Part IV -District Diagram This section of the Report contains a diagram showing the boundaries of the District for Fiscal Year 2021/2022 which incorporates each of the parcels that receives special benefits from the District improvements. This diagram also provides a visual depiction of the location of the improvements to be maintained. The lines and dimensions of each lot, parcel, and subdivision of land contained in this diagram are inclusive of all parcels listed in "Part V -Assessment Roll" of this Report and the corresponding County Assessor's Parcel Maps for said parcels as they existed at the time this Report was prepared and shall include all subsequent subdivisions, lot-line adjustments, or parcel changes therein. Reference is hereby made to the San Diego County Assessor's maps for a detailed description of the lines and dimensions of each lot and parcel of land within the District. Part V -Assessment Roll A listing of all Assessor Parcel Numbers of the properties within the District and each parcel's corresponding Fiscal Year 2021/2022 assessment amount proposed to be levied and collected for Fiscal Year 2021/2022 ("Assessment FY 2021/2022"). The proposed assessment amounts to be levied and collected for Fiscal Year 2021 /2022 for each parcel is based on the parcel's calculated proportional special benefit as outlined in the Method of Apportionment (Part II of this Report) and the annual assessment rate established by the budget provided in the Estimate of Costs (Part Ill of this Report). Due to the number of parcels within the District, the Assessment Roll shall be filed electronically with the City Clerk rather than displayed in this Report and by reference the listing of the Assessor's Parcel Numbers and the corresponding assessment amounts contained in that electronic file are made part of this Report. 12 of 35 2021 /2022 City of Poway Landscape Maintenance District No. 19-1 Page4
June 15, 2021, Item #10Ww1LLDAN Part I -Plans and Specifications Description of the District The District is within the City of Poway in the southern region of the City, comprised of the non-residential and vacant properties generally located north of Beeler Canyon Road and the City limits, east of Old Pomerado Road and the City limits, west of Sycamore Canyon Road. The territory within the District consists of the lots or parcels of land shown on the Assessment Diagram contained herein in "Part IV -District Diagram" of this Report which is inclusive of all parcels listed in "Part V -Assessment Roll" of this Report and the corresponding County Assessor's Parcel Maps for said parcels as they existed at the time this Report was prepared. The parcels within the District include all or a portion of the parcels identified on the following San Diego County Assessor's Parcel Maps: Book 317 Pages 22, 27, 28, and 81; Book 320 Pages 01, 20, and 22; and Book 323 Pages 09, 48 and 50 Description of the Improvements As authorized by the 1972 Act, the proposed improvements to be provided by the District incorporates local landscaping improvements and appurtenant facilities that are maintained and serviced for the benefit of real property within the District. The various improvements to be maintained by the District have been installed in connection with the development of properties for the benefit of those properties, and/or proportionately shared with nearby adjacent developments, or were otherwise considered necessary or required for the development of properties within the District to their full and best use and/or the adjacent developments that proportionately benefit and share those improvements. The work to be performed within the District may include, but is not limited to (as applicable), the personnel; materials; equipment; electricity; water; contract services; maintenance, repair and rehabilitation of the improvements; and incidental expenses required to operate the District and provide the improvements and services. The annual assessments to be levied on properties within the District provide a source of funding to support the continued operation and maintenance of these improvements that provide a particular and distinct benefit (special benefit) to those properties. Each parcel shall be assessed proportionately for only those improvements, services, and expenses for which the parcel receives special benefits. The landscape improvements to be funded by the District assessments may include, but are not limited to: turf; ground cover; shrubs and plants; areas of natural vegetation; trees; irrigation systems; specific masonry walls, including sound walls and retaining walls; monuments; hardscapes; and other related appurtenant facilities within the District that have been dedicated to the City for maintenance, including, but are not limited to: ► median island landscaping and hardscape improvements within the District; ► designated streetscape side-panel landscaping adjacent to the streets and properties within the District, including parkways, slopes and entryways; and ► designated non-street landscaping and/or vegetation management areas, including, but not limited to, open space areas, greenbelts, and landscaping located adjacent to the properties within the District. 13 of 35 2021/2022 City of Poway Landscape Maintenance District No. 19-1 Page 5
June 15, 2021, Item #10Ww1LLDAN The improvements within this District provide direct advantages to the parcels in the District (i.e., special benefits) that affect the assessed parcels in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. The parcels are proportionately assessed, in whole or in part, for the special benefits they receive from the improvements. The improvement plans and specifications for the District are on file in the Office of Public Works of the City of Poway and by reference these improvement plans, and specifications are made part of this Report. The parcels within District are proportionately assessed, in whole or in part, for the special benefits they receive from the overall landscape improvements within the District, including, but not limited to, landscape areas on and around Pomerado Road, Community Road, Stowe Drive, Scripps Poway Parkway, Treadwell Drive, and Creek Road. The landscape improvements are dispersed throughout the District in immediate proximity to each of the assessed parcels and are generally summarized by the following: ► 34,462 square feet of streetscape landscaping located on the east side of Pomerado Road from Stowe Drive to approximately 730 feet north of Stowe Drive. ► 7,024 square feet of landscaped median and 1,959 square feet of hardscaped median on Pomerado Road north of Stowe Drive. These improvements provide a shared benefit to properties on both sides of Pomerado Road and are therefore equally funded by the District and another revenue sources (General Fund and/or LMD No. 87-1 ). ► 120,224 square feet of streetscape landscaping located on the east side of Pomerado Road between Stowe Drive and Scripps Poway Parkway. ► 30, 168 square feet of landscaped median and 2,853 square feet of hardscaped median located on Pomerado Road between Stowe Drive and Scripps Poway Parkway. These median improvements provide a shared benefit to properties on the west side of Pomerado Road and are therefore equally funded by the District and other revenue sources (General Fund and/or LMD No. 87-1). ► 7,932 square feet of streetscape landscaping located on the south side of Scripps Poway Parkway between the western City limit and Pomerado Road (that portion adjacent to the District parcels). The remaining 199,333 square feet of landscaping on the south side of Scripps Poway Parkway between the western City limit and Pomerado Road is not part of LMD No. 19-1 and not assessed). ► 11,362 square feet of landscaped median and 1,366 square feet of hardscaped median located on Scripps Poway Parkway between the western City limit and Pomerado Road. These median improvements provide a shared benefit to properties on both sides of Pomerado Road and are therefore equally funded by the District and other revenue sources (General Fund and/or LMD No. 87-1). ► 39,687 square feet of streetscape landscaping located on the south side of Treadwell Drive between Pomerado Road and 828 feet west of Pomerado Road. These landscape improvements provide a shared benefit to properties in the District and the residential development south of Treadwell Drive (LMD No. 87-1) and are therefore equally funded by the District and LMD No. 87-1). ► 5,704 square feet of landscaped median and 1,657 square feet of hardscaped median area located on Pomerado Road between Treadwell Drive and the southern City limits. These median improvements provide a shared benefit to properties on both sides of Pomerado Road and are therefore equally funded by the District and other revenue sources (General Fund and/or LMD No. 87-1). ► 48,785 square feet of streetscape located on the west and east sides of Pomerado Road between Scripps Poway Parkway and Treadwell Drive. 14 of 35 2021/2022 City of Poway Landscape Maintenance District No. 19-1 Page 6
June 15, 2021, Item #10Ww1LLDAN ► 3,675 square feet of landscaped median and 1,971 square feet of hardscaped median on Pomerado Road between Scripps Poway Parkway and Treadwell Drive. ► 16,528 square feet of streetscape landscaping located on the north side of Creek Road between Pomerado Road and 345 feet east of Pomerado Road. ► 954,945 square feet of streetscape landscaping located on the north and south side of Scripps Poway Parkway between Pomerado Road and Kirkham Road. ► 52,151 square feet of landscaped median and 1,654 square feet of hardscaped median on Scripps Poway Parkway between Pomerado Road and Kirkham Road. ► 133,059 square feet of streetscape landscaping located on the north and south sides of Scripps Poway Parkway between Kirkham Road and Community Road. ► 11,630 square feet of landscaped median and 4,835 square feet of hardscaped median on Scripps Poway Parkway between Kirkham Road and Community Road. ► 24,247 square feet of streetscape landscaping located on the east and west sides of Community Road between Scripps Poway Parkway and Gregg Street. ► 288,761 streetscape landscaping located on the north and south sides of Scripps Poway Parkway between Community Road and Parkway Centre Drive. ► 31,701 square feet of landscaped median and 25,834 square feet of hardscaped median on Scripps Poway Parkway between Community Road and Parkway Centre Drive. ► 159,212 square feet of streetscape located on the north and south sides of Scripps Poway Parkway between Parkway Centre Drive and Stowe Drive. ► 23,355 square feet of landscaped median and 19,951 square feet of hardscaped median on Scripps Poway Parkway between Parkway Centre Drive and Stowe Drive. ► 18,394 square feet of streetscape landscaping located on the west side of Stowe Drive between Scripps Poway Parkway and Kirkham Road. ► 138,966 square feet of streetscape landscaping located on the north and south sides of Scripps Poway Parkway between Stowe Drive and Danielson Street. ► 31,146 square feet of landscaped median and 26,746 square feet of hardscaped median on Scripps Poway Parkway between Stowe Drive and Danielson Street. ► 36,176 square feet of streetscape landscaping located on the north and south sides of Scripps Poway Parkway between Danielson Street and 2,000 feet east of Danielson Street. ► 31,146 square feet of landscaped median and 26,746 square feet of hardscaped median on Scripps Poway Parkway between Danielson Street and 2,000 feet east of Danielson Street. ► 8,248 square feet of streetscape landscaping located on the west side of Stowe Drive between Danielson Street and Scripps Poway Parkway ► 29,242 square feet of streetscape landscaping located on the south side of Stowe Drive between Crosthwaite Circle East and Danielson Street. ► 15,662 square feet of streetscape landscaping located on the north and south sides of Stowe Drive between Parkway Centre Drive and Crosthwaite Circle East. ► 87,089 square feet of streetscape located on the north and south sides of Stowe Drive between Crosthwaite Circle West and Parkway Centre Drive. ► 121,596 square feet of streetscape landscaping located on the south side of Stowe Drive between Mclvers Court and Crosthwaite Circle West. 15 of 35 2021 /2022 City of Poway Landscape Maintenance District No. 19-1 Page 7
June 15, 2021, Item #10WwtLLDAN ► 77,176 square feet of streetscape landscaping located on the north and south sides of Stowe Drive between Community Road and Mclvers Court. ► 2,362 square feet of hardscaped median on Community Road between Danielson Street and Scripps Poway Parkway. ► 80,993 square feet of streetscape landscaping located on the east and west sides of Community Road between Stowe Drive and Danielson Street. ► 3,925 square feet of landscaped median and 2,270 square feet of hardscaped median on Community Road between Stowe Drive and Danielson Street. ► 78,347 square feet of streetscape landscaping located on the north and south sides of Stowe Drive between Brookprinter Place and Community Road. ► 6,518 square feet of streetscape landscaping located on the north side of Stowe Drive between Kirkham Road and Brookprinter Place. ► 588, 134 square feet of streetscape landscaping located on the east and west sides of Community Road between Metate Lane and Stowe Drive. ► 25,082 square feet of landscaped median and 1,365 square feet of hardscaped median on Community Road between Metate Lane and Stowe Drive. ► 186,055 square feet of streetscape landscaping located on the east side of Community Road from 900 feet north of Metate Lane to Metate Lane. ► 29,161 square feet of streetscape landscaping located on the south side of Metate Lane from 670 feet west of Community Road to Community Road. ► 648,074 square feet of streetscape landscaping located on the north and south sides of Stowe Drive between Pomerado Road and lavelli Way. 16 of 35 2021/2022 City of Poway Landscape Maintenance District No. 19-1 Page 8
June 15, 2021, Item #10Part II -Method of Apportionment Legislative Authority and Provisions 1972 Act Ww1LLDAN The 1972 Act permits the establishment of assessment districts by agencies for the purpose of providing certain public improvements, including the acquisition, construction, installation and servicing of landscaping and lighting improvements and related facilities. The 1972 Act requires that the cost of these improvements be levied according to benefit rather than assessed value: Section 22573 defines the net amount to be assessed as follows: "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." Section 22531 defines "maintain" or "maintenance" as follows: "Maintain" or "maintenance" means the furnishing of services and materials for the ordinary and usual maintenance, operation, and servicing of any improvement, including: ( a) Repair, removal, or replacement of all or any part of any improvement. (b) Providing for the life, growth, health, and beauty of landscaping, including cultivation, irrigation, trimming, spraying, fertilizing, or treating for disease or injury. (c) The removal of trimmings, rubbish, debris, and other solid waste. (d) The cleaning, sandblasting, and painting of walls and other improvements to remove or cover graffiti. Section 22538 defines "service" or "servicing" as follows: "Service" or "servicing" means the furnishing of: (a) Electric current or energy, gas, or other illuminating agent for any public lighting facilities or for the lighting or operation of any other improvements. (b) Water for the irrigation of any landscaping, the operation of any fountains, or the maintenance of any other improvements. The formulas used for calculating assessments as established herein reflect the composition of parcels within the District and the improvements and activities to be provided, and have been designed to fairly apportion the cost of providing those improvements based on a determination of the proportional special benefits to each parcel, consistent with the requirements of the 1972 Act and the provisions of Article XIII D of the California Constitution. California Constitution The costs to operate and maintain the District improvements are identified and allocated to properties within the District based on the special benefits conferred. The improvements provided and for which properties are to be assessed are identified as local landscaping improvements and related amenities that were installed in connection with the development of the properties and/or would otherwise be required for the development of properties within the District. The District assessments and method of apportionment are based on the premise that these improvements would otherwise not have been installed and maintained by the City. The types of improvements and level of maintenance of the improvements are greater than what the City otherwise installs, maintains, and funds elsewhere in the City. Article XIII D Section 2(d) defines District as follows: "District means an area determined by an agency to contain all parcels which will receive a special benefit from a proposed public improvement or properly-related service"; 17 of 35 2021/2022 City of Poway Landscape Maintenance District No. 19-1 Page 9
June 15, 2021, Item #10Ww1LLDAN Article XI 11 D Section 2(i) defines Special Benefit as follows: "Special benefit" means a particular and distinct benefit over and above general benefits conferred on real property located in the district or to the public at large. General enhancement of property value does not constitute "special benefit." Article XIII D Section 4(a) defines proportional special benefit assessments as follows: "An agency which proposes to levy an assessment shall identify all parcels which will have a special benefit conferred upon them and upon which an assessment will be imposed. The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement, the maintenance and operation expenses of a public improvement, or the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel." Benefit Analysis The improvements provided by this District and for which properties will be assessed have been identified as necessary, desired, and/or required for the orderly development of the properties within the District to their full potential, consistent with the development plans and applicable portions of the City's General Plan. Special Benefits The ongoing maintenance of landscaped areas within the District provide aesthetic benefits to the properties within the District and are intended to provide a more pleasant environment to walk, drive, and work. The primary function of these improvements and related amenities is to serve as an aesthetically pleasing enhancement and green space for the benefit of the immediately surrounding commercial properties and developments for which the improvements were constructed and installed, and/or were facilitated by the development or potential development of properties within the District. These improvements are an integral part of the physical environment associated with the parcels in the District and while some of these improvements may in part be visible to properties outside the District, collectively, if these improvements are not properly maintained, it is the parcels within the District that would be aesthetically burdened. Additionally, these landscape improvements provide visually pleasing open space areas and green spaces that serve as an extension of the physical attributes of the parcels assessed, such as privately maintained landscape areas, and to some extent may also provide a greater opportunity for recreation as well as serving as a physical buffer and/or sound reduction buffer between the roadways and the properties in the District. Thus, the maintenance of these landscaped improvements provides advantages and benefits to the assessed properties that affect the assessed parcels in a way that is particular and distinct from their effect on other parcels and that real property in general and the public at large do not share. Collectively these landscaping improvements and related amenities enhance the overall use, presentation, enjoyment, recreational access, and marketability of the properties, and ensure the long-term cost-efficiency of services that are obtained through the City provided maintenance (economy of scale). 18 of 35 2021 /2022 City of Poway Landscape Maintenance District No. 19-1 Page 10
June 15, 2021, Item #10Ww1LLDAN General Benefit Calculated (Direct) General Benefit In reviewing the location and extent of the specific landscaped areas and improvements to be funded by District assessments and the proximity and relationship to properties to be assessed, it is evident these improvements have been installed as part of the development of properties within the District or are improvements that would otherwise be shared by and/or required for development of those properties. Although the District improvements are located on public streets or public areas that are typically visible and/or accessible to the general public, it is evident that the ongoing maintenance of these improvements are only necessary for the appearance and advantage of the properties within the District that are directly associated with these improvements (particularly the level of maintenance and servicing) are not required nor associated with any properties outside the District. It is also evident that: (1) the maintenance of these improvements and the level of maintenance provided, has a direct and particular advantage (i.e., special benefit) only to those properties in close proximity to the improvements, including those developments and properties that are directly accessed from the streets where the improvements are located; and (2) such maintenance beyond that which is required to ensure the safety and protection of the general public and property in general, limits any indirect or incidental benefit that the public at large or properties outside the District receive from the improvements. In the absence of a special funding district, these types of improvements would not have been installed by the City and the City's maintenance of these improvements would, for the most part, be limited to tree management services necessary to ensure public safety and protection of property, weed abatement, rodent control, and erosion control services for the various landscape areas that are provided elsewhere in the City. This basic or baseline level of service would typically provide for periodic servicing of these areas on an as-needed basis. This baseline level of service, which is provided elsewhere in the City, would provide for public safety and essential property protection to avoid negative impacts on adjacent roadways and vehicles traveling on those roadways and potential property damage. However, this baseline level of service results in a far less visually pleasing environment than is created with the enhanced levels of services associated with the regular landscape maintenance that can be provided through the District assessments. On average, the cost to provide this baseline level of service for the District's streetscape landscape areas is estimated to be approximately $1,165 per acre (approximately $0.0261 per square foot) and approximately $697 per acre (approximately $0.0157 per square foot) for non-streetscape landscape areas, including a five percent (5%) cost factor for City overhead and administration. Indirect (Incidental) General Benefits In addition to the general benefit identified above, it is recognized that there are indirect or incidental general benefits to properties within the District as well as the general public that are associated with regular landscape maintenance services, including: ► Minimization of dust and debris; and ► Decreased potential water runoff from both properties and the landscaped areas. Although these types of benefits might best be characterized as indirect consequences of the special benefits of the landscape maintenance provided to assessed parcels, for the purposes of calculating proportional benefits, we assume these types of benefits to be general benefits. It is apparent that trees, shrubs, plants, and other vegetation and groundcover reduce dust, debris, and potential water runoff that might otherwise occur if such landscape improvements did not 19 of 35 2021/2022 City of Poway Landscape Maintenance District No. 19-1 Page 11
June 15, 2021, Item #10Ww1LLDAN exist. However, it is also recognized that with the regular maintenance of the landscape improvements, and the effort and cost to monitor and address these issues, are reduced to isolated areas and/or less frequent servicing, and these activities, generally represent less than two percent (2%) of the overall landscape maintenance costs. While conservatively we estimate that the costs associated with these indirect and incidental benefits typically are less than two percent (2%) of the annual maintenance expenditures for the landscaping improvements, for budgeting purposes and establishment of the annual assessments, four percent (4%) the budgeted maintenance expenditures for the landscaping will be deducted from the annual expenses as a general benefit expense. Likewise, it is recognized that the arterial streets within the District are routinely traveled by the general public and other property owners within the City. While the landscape improvements along these arterial streets do not provide a special benefit to properties outside the District, these particular improvements inherently reflect the overall aesthetic appearance of that region of the City and the City as a whole and therefore, to some extent provide some measure of indirect general benefit to other properties in the City and the public at large. It is estimated that the overall arterial landscape improvements in this District (located on Scripps Poway Parkway, Community Road, and Pomerado Road) represent approximately twenty percent (20%) of the overall landscaping maintained by the City on its arterial streets and main thoroughfares. While much of the traffic on these arterials and main thoroughfares within the District, including Stowe Drive, tend to be regional in nature, largely serving the properties in the immediate area that are directly accessed by those streets, it is also recognized that Scripps Poway Parkway, Community Road, and Pomerado Road each extend beyond the District boundaries to areas outside the City as well as other regions of the City. Travelers to these other areas and properties will typically utilizing multiple segments of the City's arterial streets with landscaping improvements which may be funded by various revenue sources including other districts. Likewise, the owners, business, and customers associated with the parcels within this District also travel those arterial streets outside the District which have landscaping funded by other sources. In reviewing available traffic data posted by the San Diego Association of Governments ("SANDAG"), it is estimated that Scripps Poway Parkway, Community Road, Pomerado Road and Stowe Drive within the District boundaries account for approximately thirty-eight percent (38%) of the total Average Daily Vehicular Trips (ADT) associated with the City's arterial street segments, including, Espola Road, Camino Del Norte/Twin Peaks, Community Road, Ted Williams Parkway, Pomerado Road, Scripps Poway Parkway, and Stowe Drive, and also account for only about 23% of the total ADT when the street segments between the City and Interstate 15 (San Diego Streets) are included in the counts. Further evaluation of the SANDAG traffic data indicates that Scripps Poway Parkway and Pomerado Road are two of the highest traveled arterial streets in the City, and together within the boundaries of the District these two streets, represent approximately twenty-seven percent (27%) of the total City arterial ADT count (Scripps Poway Parkway -21 % and Pomerado Road -6%). However, the data also indicates that only 25% of the total ADT on Pomerado Road is within the District and the ADT counts along the various segments are fairly consistent with the full length of Pomerado Road. This consistency in the ADT counts suggest that much of the vehicular traffic on Pomerado Road is local property generated rather than pass-through traffic. Similarly, on Scripps Poway Parkway, the ADT count east of Community Road to the City limits diminishes dramatically from the ADT count west of Community Road to Pomerado Road (a 42% reduction), and the ADT count east of Community Road represents approximately twenty-three percent (23%) of the ADT on Scripps Poway Parkway and thirteen percent (13%) of the total ADT within the District. 20 of 35 2021/2022 City of Poway Landscape Maintenance District No. 19-1 Page 12
June 15, 2021, Item #10Ww1LLDAN Based on the preceding facts and observations, we have determined that approximately thirteen percent (13%) of the cost to maintain the arterial landscape improvements within the District would be considered indirect and incidental benefit (i.e., general benefit) costs and not assessed to properties in the District. This percentage is based on the combined consideration of the area being maintained and the overall traffic volume, plus pass-through traffic: ► Approximately twenty percent (20%) of the overall landscaping maintained by the City on its arterial streets and main thoroughfares is within the District and the arterial streets in the District represent approximately thirty-eight percent (38%) of the City's total ADT on its arterial street segments. (20% x 38% = 7.6% of the proportional landscape area and traffic volume). ► Approximately twenty-one percent (21 % ) of the overall ADT identified for the City's arterial street segments are associated with Scripps Poway Parkway which passes through the City limits on both the east and west sides of the City and it is estimated that twenty-three percent (23%) of those trips are attributable to pass-through traffic. (21% x 23 % = 4.83% through traffic). The combination of the ratio of maintained area to traffic volume and the ratio of through-traffic to overall traffic volume, (7.60% + 4.83% = 12.43%) provides a reasonable estimate of the indirect and incidental benefit (i.e., general benefit) associated with the arterial landscape improvements within the District and are not assessed. Therefore, in addition to the four percent indirect or incidental general benefit costs identified previously, the City will contribute an additional thirteen percent (13%) of the annual maintenance expenditures associated with the arterial landscape improvements. The quantified baseline general benefit costs and the indirect/incidental general benefit costs identified above shall be excluded (i.e., separated) from the special benefit assessment funding and not assessed to the parcels within the District. The total calculated general benefit cost for the landscaping improvements is approximately $149,049 based on the current District improvements. As with many maintenance costs, General Benefit Costs may be impacted by inflation in subsequent fiscal years, and the General Benefit Costs contributions may be adjusted for inflation accordingly. Assessment Methodology The City shall annually levy and collect special benefit assessments to fund the operation, maintenance and servicing of the improvements that provide special benefits to parcels within the District. The estimated annual cost to operate, maintain, and service the District improvements for Fiscal Year 2021/2022 are identified in the budget section of this Report (Part Ill of this Report). To calculate and identify the proportional special benefits received by each parcel and ultimately each parcel's proportionate share of the improvement costs, it is necessary to consider not only the improvements and services to be provided, but the relationship each parcel has to those improvements as compared to other parcels in the District Article XIIID Section 4(a) reads in part: " ... The proportionate special benefit derived by each identified parcel shall be determined in relationship to the entirety of the capital cost of a public improvement or the maintenance and operation expenses of a public improvement or for the cost of the property related service being provided. No assessment shall be imposed on any parcel which exceeds the reasonable cost of the proportional special benefit conferred on that parcel." 21 of 35 2021 /2022 City of Poway Landscape Maintenance District No. 19-1 Page 13
June 15, 2021, Item #10Ww1LLDAN Landscaping improvements like most public improvements, provide varying degrees of benefit (whether they be general or special) based largely on the nature and extent of such improvements, and the location of the improvements in relationship to properties associated with those improvements. To establish the proportional special benefit and ultimately the assessment obligation for each parcel, these factors need to be addressed and formulated in the method of apportionment by the specific use of the property and characteristics that reflect each parcel's proportional special benefit as compared to other properties that benefit from those same improvements. The method of apportionment (method of assessment) developed for this District is based on the premise that each property to be assessed receives a particular and distinct benefit (special benefit) from the improvements, services and facilities to be financed by the District assessments. To proportionately assess the special benefits, it is necessary to calculate each property's relative share of the special benefits conferred by the funded improvements and services. The Equivalent Benefit Unit (EBU) method of assessment apportionment is utilized in this District and establishes a basic unit of benefit (base value) and then calculates the benefit derived by each assessed parcel as a multiple (or a fraction) of that basic unit. This EBU method of apportioning special benefits is typically seen as the most appropriate and equitable assessment methodology for districts formed under the 1972 Act, as the special benefits conferred on each parcel from the improvements are apportioned as a function of comparable property characteristics. The base value and assessment formula utilized in other districts may be different but is typically established to reflect the improvements and properties that specially benefit from those improvements utilizing property characteristics that may include, but are not limited to, the type of development (property land use), property's development status, the proximity of the property to the improvements, and size of the property (acreage or units). For the purposes of this Engineer's Report, an EBU is the quantum of special benefit derived from the various improvements by one acre of a developed non-residential parcel. The acreage associated with developed non-residential parcels has been selected as the basic value for calculation of assessments since developed non-residential land use represents approximately 81 % of the acreage of the benefiting parcels in the District. Thus, the "benchmark" property (1.0 acres of developed non-residential property) derives one EBU of special benefit and is assigned 1.00 EBU. The following outlines the land use classifications that are associated with or may be associated with the parcels in the District and the proportional EBUs established for those land use classifications. Land Use Classifications Non-Residential Developed --This land use is defined as a parcel that has been developed with a non-residential use, including, but not limited to, both publicly-owned and privately-owned commercial retail or service, office or professional service, hotel or motel, manufacturing, warehousing, parking lot, and/or institutional facilities, including hospitals or other medical facilities, private schools or education centers, and churches or other non-profit organizations. As previously noted, one acre of a developed non-residential parcel has been selected as the basic value for calculation of assessments and is assigned 1.00 EBU per acre or portion thereof. Therefore, the EBU assigned to each developed non-residential property is established by multiplying the parcel's applied acreage by 1.0 EBU per acre (e.g., a developed non-residential parcel of 4.25-acres would be assigned 4.25 EBU, 4.25 acres x 1.0 EBU/acre = 4.25 EBU). 22 of 35 2021/2022 City of Poway Landscape Maintenance District No. 19-1 Page 14
June 15, 2021, Item #10Ww1LLDAN Vacant Undeveloped Property --This land use classification includes undeveloped properties that are identified as parcels with no development but have the potential to be developed. Although it is recognized that most of the improvements within the District have been constructed and accepted for maintenance in large part as a direct result of the development of the properties within the District and these developments clearly receive particular and distinct benefits (direct special benefits) from those improvements, it is also recognized that the various improvements within the District are considered improvements shared by multiple developments or parcels within a specific area of the City rather than being specifically associated with an individual parcel. Collectively the various improvements were installed and constructed as part of the overall development of properties within the District to their full and best use, including vacant undeveloped properties in the vicinity of those improvements. However, it is also recognized that in part the aesthetic benefits of the District improvements to properties in the District are related to the use of those properties (people related) and undeveloped properties have less immediate utilization of those improvements. Therefore, parcels identified as Vacant Undeveloped Property, up to 20 acres shall be assigned a proportional EBU that is 50% of that assigned to developed properties, which is 0.50 EBU per acre (50% of the 1.0 EBU per acre assigned to Developed Non-Residential properties) up to a maximum of 10.00 EBU. Once a vacant undeveloped property is developed it will be classified as non-residential development. Exempt Properties --Within most districts, there are lots or parcels of land that because of their size, the nature of their use, and/or the types of improvements being maintained by a district, do not receive a special benefit from the improvements (i.e., are exempt from assessment). These parcels may include, but are not limited to, public streets and other roadways (typically not assigned an APN by the County); dedicated public easements, public rights-of-way, or utility rights-of-way; common areas, bifurcated lots; sliver parcels or any other parcel that has little or no assessed value and cannot be developed independently; parcels that are part of the improvements being maintained by the District and/or public property that provides substantially similar landscape improvements for the benefit of parcels in the District or the public at large, such as parks and dedicated open space areas. These types of parcels are considered to receive no special benefit from the improvements and are therefore exempted from assessment and are assigned 0.00 EBU. Special Case Parcels --In many landscaping and lighting districts (particularly districts that have a wide range of land uses, multiple developments, and/or diversity in the location and type of improvements) there may be one or more parcels to be assessed that the standard land use classifications and proportionality identified above do not accurately identify the use and special benefits received from the improvements. Properties that are typically classified as Special Case Parcels usually involve partial or mixed use development of the property or development restrictions whether those restrictions are temporary or permanent and affect the properties proportional special benefits. Examples of such restrictions may include situations where only a portion of the parcel's total acreage is or can be developed. In such a case, the net acreage of the parcel that is utilized, rather than the gross acreage of the parcel, may be applied to calculate the parcel's proportional special benefit. Each such parcel shall be addressed on a case-by-case basis by the Assessment Engineer. The EBU assigned to such parcels shall be based on the specific issues related to that parcel and its proportional special benefit compared to other properties that receive special benefits from the improvements. Two parcels within the District are designated as Special Case Parcels. 23 of 35 2021 /2022 City of Poway Landscape Maintenance District No. 19-1 Page 15
June 15, 2021, Item #10Ww1LLDAN Equivalent Benefit Unit Summary A summary of the applied Equivalent Benefit Units (EBUs) described above for the various land use classifications within the District is shown in the following table: Assessment Assessment Land Use Method Non-Residential De~loped Units X 1.00 = 1.00 EBU per Acre Vacant Unde~loped Units X 0.50 = 0.50 EBU per Acre (Maximum 20 Acres and 10.0 EBU) Exempt Acreage X 0.00 = 0.00 EBU per Acre Special Case Parcel X Varied= Varied EBU per Parcel 24 of 35 2021 /2022 City of Poway Landscape Maintenance District No. 19-1 Page 16
June 15, 2021, Item #10Ww1LLDAN Part Ill -Estimate of Costs Calculation of Assessments An assessment amount per Equivalent Benefit Unit (Assessment per EBU) is calculated by: Taking the "Total Annual Expenses" (Total budgeted costs) and subtracting the "Total General Benefit Expenses" (Landscaping General Benefit Expenses), to establish the "Total Special Benefit Expenses"; Total Annual Expenses -General Benefit Expenses= Special Benefit Expenses To the resulting "Special Benefit Expenses", various "Funding Adjustments" may be applied that may include, but are not limited to: ► "Reserve Fund Transfer/Deduction", represents an amount of available existing funds from the "Operational Reserve Fund Balances" being applied to pay a portion of the Special Benefit Expenses for the fiscal year. ► "Additional City Funding", represents an adjustment that is typically used to address any funding gap between the amount budgeted to provide the improvements and services ("Special Benefit Expenses"); and the amount that will be collected through the assessments. This funding may be addressed by an additional City contribution or loan from the City which is intended to be recovered in future fiscal years. These adjustments to the Special Benefit Expenses result in the net special benefit amount to be assessed "Balance to Levy"; Special Benefit Expenses -Funding Adjustments = Balance to Levy The amount identified as the "Balance to Levy" is divided by the total number of EBUs of parcels that receive special benefits to establish the Assessment Rate ("Assessment Per EBU"). This Assessment Rate is then applied back to each parcel's individual EBU to calculate the parcel's proportionate special benefits and assessment amount for the improvements. Balance to Levy/ Total EBU = Assessment Per EBU (Assessment Rate) Assessment Per EBU x Parcel EBU = Parcel Assessment Amount Note: The maximum assessments outlined in this Report are intended to fully support the expenses identified as "Special Benefit Expenses". Consequently, there are no "Funding Adjustments" reflected in the budgets establishing the maximum assessment rates, and therefore, the "Balance to Levy" is equal to the total "Special Benefit Expenses". District Budget and Assessments The budget and assessment rates outlined on the following page are based on the City's estimate of the expenses and related funding necessary for the operation, maintenance and servicing of the District improvements as identified in Part I of this Report. The proposed assessment rate to be applied for the calculation of the parcel assessments to be levied and collected for Fiscal Year 2021/2022 is identified in the budget as the "Assessment Per EBU". Reference is hereby made to the assessment roll included herein as Part V for the individual assessment amounts for each parcel for Fiscal Year 2021/2022. 25 of 35 2021/2022 City of Poway Landscape Maintenance District No. 19-1 Page 17
June 15, 2021, Item #10Ww1LLDAN Fiscal Year 2021/2022 Budget Fiscal Year Fiscal Year Fiscal Year BUDGET ITEMS 2019/2020111 2020/2021!21 2021/2022{31 EXPENDITURES: Maintenance \lVaterlpower Administration Total Expenditures REVENUES City General Benefit Contribution Assessment Revenue Interest Revenue Miscellaneous Total Revenues Total Number of Parcels Total Parcels Levied Total EBU's Assess ent per EBU Maximum Assessment Rate per EBU OPERATING RESERVE Beginning Reserve Balance Transfers In/Out (CIP) Reserve Fund Activity E timated Ending Reserve Balance CAPITAL IMPROVEMENT RESERVE CIP Fund Balance CIP Transfers In/Out Operating Reserve) Estimated Ending CIP Reserve Balance CIP Set-Aside BalanceC•> $420 240 335 739 152 218 $908,197 $143 235 715 157 22 246 0 $880,638 359 325 877 94 839 26 $840.00 $545 405 63 747) 27.559) $454,099 $534 229 $63. 74 7 $597,976 --------~~-~---( 1) Actual Budget (2) Estimated Budget (3) Proposed Budget (4) CIP Projects: Replacement of 6 irrigation booster pumps. S565.958 415 557 184 405 $1,165,920 $146 601 748 624 1 000 0 $896 225 359 325 870.76 $859 74 $859 74 $454 099 398,556 (269 695) $582,960 597,976 ($398.556) $199,420 $100,000 S589 023 15 596 179 277 $1,183,896 $149 049 760.480 1 000 0 $910,529 321 355 871.48 $872 63 872.63 $582 960 97 420 (273 367) $407,013 199.420 ($97.420) $102,000 $102,000 Note: Assessment totals do not equate to EBUs x Rate due to rounding. See the Fiscal Year 2021/2022 assessment roll in Exhibit V for assessment amount by parcel. 26 of 35 2021/2022 City of Poway Landscape Maintenance District No. 19-1 Page 18
June 15, 2021, Item #10Ww1LLDAN Assessment Range Formula Any new or increased assessment requires certain noticing, meeting, and hearing requirements by law. The Omnibus Act defines the terms "new or increased assessment" to exclude certain conditions. These certain conditions included "any assessment that does not exceed an assessment formula or range of assessments previously adopted by the agency or approved by the voters in the area where the assessment is imposed." Under the Omnibus Act, an assessment is also not deemed to be increased "in the case in which the actual payments from a person or property are higher than would have resulted when the agency approved the assessment, if those higher payments are attributable to events other than an increased rate or revised methodology, such as a change in the density, intensity, or nature of the use of land. The maximum assessments include an annual inflationary adjustment (Assessment Range Formula). The Assessment Range Formula for this District is defined by the following: Commencing in fiscal year 2020/2021 and each fiscal year thereafter, the maximum assessment rate established for the improvements in the previous fiscal year may be adjusted by the lesser of three percent (3%) or the percentage increase in the Consumer Price Index (CPI). The Consumer Price Index used for the inflationary adjustment shall be for the San Diego Area for All Items for All Urban Consumers (CPI-U), as developed by U.S. Bureau of Labor Statistics. The CPI used shall be as determined by the Bureau of Labor Statistics for a similar period of time. Each fiscal year the City shall identify the percentage change in the CPI, using the difference over a 12-month period between the current year and the previous year (Annual Average). This annual percentage change is generally established based on the average percentage change from the prior year, but a similar 12-month time period may be used if the data for the annual average is not available. This percentage difference shall then establish the range of increase to the maximum assessment rate allowed, but the adjustment applied to the maximum assessment rate shall not exceed 3%. If the percentage change in the CPI-U is negative, the maximum assessment rate may not be adjusted from the previous fiscal year (unchanged). If the percentage change in the CPI-U is greater than 3% then the maximum assessment rate may be adjusted by 3%. Should the Bureau of Labor Statistics revise such index or discontinue the preparation of such index, the City may use the revised index or comparable system as approved by the City Council for determining fluctuations in the cost of living. The initial rate was established for fiscal year 2019/2020 at $840.00 per EBU. In subsequent fiscal years, any proposed annual assessment (rate per EBU) less than or equal to the calculated (adjusted) Maximum Assessment Rate for that fiscal year is not considered an increased assessment, even if the proposed assessment is significantly greater than the assessment applied in the prior fiscal year. Changes in land use or size of an individual property resulting in an assessment increase, is not considered an increased assessment. To impose a new or increased assessment other than the annual inflationary adjustment provided by the preceding Assessment Range Formula or as a result in change in land use or size of an individual property, the City must comply with the provisions of the California Constitution Article XIIID section 4, that require the preparation of an assessment engineer's report, a public hearing and certain protest procedures, including mailed notice of the public hearing and property owner protest balloting. Property owners, through the balloting process, must approve a proposed new or increased assessment before such an assessment may be imposed. 27 of 35 2021/2022 City of Poway Landscape Maintenance District No. 19-1 Page 19
June 15, 2021, Item #10Ww1LLDAN Part IV -District Diagram The District Diagram provided on the following page provides a visual depiction of the boundaries of Landscape Maintenance District No. 19-1 for Fiscal Year 2021/2022. This diagram also provides a visual depiction of the location and approximate extent of the improvements to be maintained as part of the District improvements. The combination of this Diagram and the Assessment Roll referenced in Part V of this Report constitutes the Assessment Diagram for this District and encompasses all the lots, parcels and subdivisions of land that receive or will receive a special benefit from the improvements to be provided in the District at the time this Report was prepared. Reference is hereby made to the San Diego County Assessor's Parcel Maps for a detailed description of the lines and dimensions of each parcel within Landscape Maintenance District No. 19-1 including all subsequent subdivisions, lot-line adjustments, or parcel changes therein. 28 of 35 2021/2022 City of Poway Landscape Maintenance District No. 19-1 Page 20
June 15, 2021, Item #10District Diagram ./ Mesa i!l'. 1S2'-. Crest Rd ~ n;mes; Rd~ Poway \",cl Go hwy $A "-1 ~ (q Oak Knoll Rd u5 C m [r C -... "' 0, Ill ~ u !t; Vista \/Vay 0) /J) 0 ; ... , ~ ~ ti 0 Slack St -hi 'ic u ff) ~ n:: ~ ~ CD II-~ .,lf!, ,:,ofa'I Fairgzie O;-Woodgato "'' ~ s Way m .'ii Woodv Ln > . r:, -0 :J rJj Meadow Creek Ln '.2-Ww1LLDAN >, i"O ?; C: >J) -::::; ·o 0 6 0 0 :"\ \,.n. \-ow (j" "' ,, 'O Erin Lr E (I) Louetta Ln JoilE,y 6 Ln Krttery St (l) Scarboro St :;_ G\~~ 0 '9-' s l\1~.ti:1 St sou\e st Orpha Ci 2 ~ a:: 1> Q:'. 1 e,:~:::?f ';t~,P Q (/) :u w G'-"'" ci'o,_ ¾) @. it f.i M!ny~ Ln )> 1r, H,gh Pine S( 'oo'i'◊e~\ ,:,01{\'-' <l)"?,.~c-0,:t Tri .... .'-;~ f:>0901 Buci<sk;n Tri _./' A o <\ ~ (__.. '1=-r!i ::c Metate·Ln e,'-'·' Kii"¼.t\lir'.'C'-~,:.,O 'o0',;,_\v."<> ~ SkJ, Moc,nt<1,;, !rt / o,,,f l /. ~ \t4'c 2 ·-i i ~ •C(mtryDr • ~ $\0~•_:0' (J ,0 ~ ;f _Crosthwaite.Cir ~:;}\, '} 1 D (l) ~ ,Bl.:iis(1eil PJ \. ~> ~ i je,;<?o>'·S\ .. -----G• 1s, (.) C ~J,o '_....,J i ;~1\\ Oan\e\son":>\. I.I ~ :~ -: . 0 '/.-~-:_ ~ "'9c1 '-"-.'St I (.) ,}'.:0'°""10 % <0 . ~ 0.4' ~ " I .,.,·•·•·• ' . 0 -L, --= . ~ .,,/ ; 1, •. -·-. ,.___ -! -"o. ' "'/ l f,"1-~ -·\' • 0.,_ ,,,,_. . ' . " .• , ,,. ! "" . ,, \ 0•",, ;; ··•·· ! c;'""" /i'&,,e,c, ,.. ~f .c (.) ~ _ Kif-~ha111 Way ji l li "''"")"~ I '\ .. ,._ '•·-·•·-·-·-·-·-. ----·---·-,., ___ .... -·-·-· ........ -·-·-. --. __ ,.,.--.... ff;o,.~~·c:::,-----·--·-·-·-·-·-·-! City Of Poway: LMD No. 19-1 District Diagram Q Date: 2/18/2019 2021/2022 City of Poway Landscape Maintenance District 19-1 Page 21 ·C ~; ;). // ,,./· / Legend ,. / / ,. ,·-·-·--LMD No.19·1 Improvements rZIIII Greenbelt -Hardscape Median -Median -Park [ Parkway L~J City Boundary Parcels i.n M .... 0 0\ N
June 15, 2021, Item #10Ww1LLDAN Part V -Assessment Roll Due to the number of parcels within Landscape Maintenance District No. 19-1, the Assessment Roll containing the assessment amount to be levied and collected for fiscal year 2021/2022 has been filed with the City Clerk in an electronic format and is, by reference, made part of this Report. The proposed Assessment Roll shall be available for public inspection in the City Clerk's Office during normal office hours. Each parcel listed on the Assessment Roll is currently shown and illustrated on the San Diego County Assessor's Roll and reflective of the Assessor's Parcel Maps at the time this Report was prepared and shall incorporate all subsequent parcel changes, lot-line adjustments, and subdivisions of land identified by the San Diego County Assessor's Office. These records are, by reference, made part of this Report and shall govern for all details concerning the description of the lots or parcels. All assessments presented on the assessment roll are subject to change pending the outcome of the Ballot Proceedings and/or as a result of parcel changes made by the County including parcel splits, parcel merges or development changes that occur prior to the County generating tax bills for the fiscal year. 30 of 35 2021/2022 City of Poway Landscape Maintenance District 19-1 Page 22
June 15, 2021, Item #10CITY OF POWAY LANDSCAPE MAINTENANCE DISTRICT 19-1 FISCAL YEAR 2021/2022 PRELIMINARY ASSESSMENT ROLL Dwelling Assessors Parcel Number U . Land Use Rate Charge nits 31 of 35 Willdan 317-222-12-00 317-222-23-00 317-222-24-00 317-222-25-00 317-222-26-00 317-222-27-00 317-223-01-00 317-223-02-00 317-223-03-00 317-223-04-00 317-223-05-00 317-223-07-00 317-223-11-00 317-223-12-00 317-223-13-00 317-223-14-00 317-223-15-00 317-223-18-00 317-223-19-00 317-223-20-00 317-223-21-00 317-223-27-01 317-223-27-02 317-223-28-00 317-223-31-00 317-223-32-00 317-223-33-00 317-223-37-00 317-223-38-00 317-223-39-00 317-224-01-00 317-224-06-00 317-224-07-00 317-224-15-00 317-224-16-00 317-224-18-00 317-224-19-00 317-224-20-00 317-224-21-00 317-224-22-00 317-224-23-00 317-224-24-00 317-225-01-00 317-225-04-00 317-225-05-00 317-225-06-00 317-225-07-00 317-225-10-00 317-225-11-00 317-225-12-00 317-225-13-00 317-225-14-00 317-225-15-00 317-225-16-00 317-225-17-00 317-225-18-00 317-270-08-00 317-270-09-01 317-270-09-02 317-270-09-03 4.76 0.91 0.94 0.97 0.95 0.91 3.3 3.48 4.05 6.39 5.82 6.2 3.68 3.34 1.93 1.62 1.19 1.6 9.23 2.79 4.56 0.5 0.5 1.34 6.69 6.31 5.34 1.44 1.44 6.87 2.44 0.9 0.74 0.35 1.49 0.64 0.61 0.84 2.69 1.06 1 1.85 2.53 7.58 2.81 0.54 0.52 0.58 0.51 6.83 1.3 0.75 0.72 5.3 0.89 0.76 2.19 0.15 0.15 0.15 Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Special Case Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Special Case Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Vacant Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed $872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 City of Poway Fiscal Year 2021/2022 Preliminary Assessment Roll $4,153.72 794.09 820.27 846.45 829.00 794.09 2,879.68 3,036.75 3,534.15 5,576.11 5,078.71 5,410.31 3,211.28 2,914.58 1,684.18 1,413.66 1,038.43 1,396.21 8,054.37 2,434.64 3,979.19 436.32 436.32 1,169.32 5,837.89 5,506.30 4,659.84 1,256.59 1,256.59 5,994.97 2,129.22 785.37 645.75 305.42 1,300.22 558.48 532.30 733.01 2,347.37 924.99 872.63 1,614.37 2,207.75 6,614.54 2,452.09 471.22 453.77 506.13 445.04 5,960.06 1,134.42 654.47 628.29 4,624.94 776.64 663.20 1,911.06 130.89 130.89 130.89 Page 1 of 5
June 15, 2021, Item #10Dwelling Assessors Parcel Number U . Land Use Rate Charge nits 317-270-09-04 0.15 Non-Residential Developed 872.63 130.89 317-270-09-05 0.15 Non-Residential Developed 872.63 130.89 317-270-09-06 0.15 Non-Residential Developed 872.63 130.89 317-270-09-07 0.15 Non-Residential Developed 872.63 130.89 317-270-09-08 0.15 Non-Residential Developed 872.63 130.89 317-270-09-09 0.15 Non-Residential Developed 872.63 130.89 317-270-09-10 0.15 Non-Residential Developed 872.63 130.89 317-270-09-11 0.15 Non-Residential Developed 872.63 130.89 317-270-09-12 0.15 Non-Residential Developed 872.63 130.89 317-270-09-13 0.15 Non-Residential Developed 872.63 130.89 317-270-09-14 0.15 Non-Residential Developed 872.63 130.89 317-270-10-01 0.16 Non-Residential Developed 872.63 139.62 317-270-10-02 0.16 Non-Residential Developed 872.63 139.62 317-270-10-03 0.16 Non-Residential Developed 872.63 139.62 317-270-10-04 0.16 Non-Residential Developed 872.63 139.62 317-270-10-05 0.16 Non-Residential Developed 872.63 139.62 317-270-10-06 0.16 Non-Residential Developed 872.63 139.62 317-270-10-07 0.16 Non-Residential Developed 872.63 139.62 317-270-10-08 0.16 Non-Residential Developed 872.63 139.62 317-270-10-09 0.16 Non-Residential Developed 872.63 139.62 317-270-10-10 0.16 Non-Residential Developed 872.63 139.62 317-270-10-11 0.16 Non-Residential Developed 872.63 139.62 317-270-10-12 0.16 Non-Residential Developed 872.63 139.62 317-270-10-13 0.16 Non-Residential Developed 872.63 139.62 317-270-10-14 0.16 Non-Residential Developed 872.63 139.62 317-270-11-00 2.62 Non-Residential Developed 872.63 2,286.29 317-270-12-00 4.59 Non-Residential Developed 872.63 4,005.37 317-270-13-00 2.98 Non-Residential Developed 872.63 2,600.44 317-270-14-00 2.32 Non-Residential Developed 872.63 2,024.50 317-270-15-00 1.62 Non-Residential Developed 872.63 1,413.66 317-270-16-00 1.16 Non-Residential Developed 872.63 1,012.25 317-270-18-00 2.66 Non-Residential Developed 872.63 2,321.20 317-270-19-00 2.36 Non-Residential Developed 872.63 2,059.41 317-270-20-00 1.95 Non-Residential Developed 872.63 1,701.63 317-270-21-00 1.17 Non-Residential Developed 872.63 1,020.98 317-270-22-00 2.25 Non-Residential Developed 872.63 1,963.42 317-270-23-00 0.8 Vacant 872.63 698.10 317-270-24-00 1.49 Non-Residential Developed 872.63 1,300.22 317-270-25-00 1.49 Non-Residential Developed 872.63 1,300.22 317-270-31-00 1.35 Non-Residential Developed 872.63 1,178.05 317-270-32-00 1.3 Non-Residential Developed 872.63 1,134.42 317-270-40-00 3.76 Non-Residential Developed 872.63 3,281.09 317-270-41-00 3.48 Non-Residential Developed 872.63 3,036.75 317-270-42-00 3.24 Non-Residential Developed 872.63 2,827.32 317-270-43-00 2.98 Non-Residential Developed 872.63 2,600.44 317-270-44-00 4.46 Non-Residential Developed 872.63 3,891.93 317-270-45-00 0.6 Non-Residential Developed 872.63 523.58 317-270-46-00 1.34 Non-Residential Developed 872.63 1,169.32 317-270-49-00 1.6 Non-Residential Developed 872.63 1,396.21 317-270-50-00 1.97 Non-Residential Developed 872.63 1,719.08 317-270-51-00 4.62 Non-Residential Developed 872.63 4,031.55 317-270-54-00 1.39 Non-Residential Developed 872.63 1,212.96 317-270-55-00 1.4 Non-Residential Developed 872.63 1,221.68 317-270-56-00 41.98 Non-Residential Developed 872.63 36,633.01 317-270-59-00 0.56 Non-Residential Developed 872.63 488.67 317-270-60-00 1.56 Non-Residential Developed 872.63 1,361.30 317-270-61-00 9.84 Non-Residential Developed 872.63 8,586.68 317-270-62-00 0.93 Non-Residential Developed 872.63 811.55 317-270-63-00 1.97 Non-Residential Developed 872.63 1,719.08 317-271-02-00 0.72 Non-Residential Developed 872.63 628.29 317-271-03-00 0.76 Non-Residential Developed 872.63 663.20 317-271-04-00 0.52 Non-Residential Developed 872.63 453.77 317-271-09-00 0.52 Non-Residential Developed 872.63 453.77 317-271-10-00 0.52 Non-Residential Developed 872.63 453.77 317-271-12-00 0.45 Vacant 872.63 392.68 317-271-13-00 0.45 Vacant 872.63 392.68 Willd~~ of 35 City of Poway Fiscal Year 2021/2022 Preliminary Assessment Roll Page 2 of 5
June 15, 2021, Item #10Dwelling Assessors Parcel Number U . Land Use Rate Charge nits 317-271-15-00 0.52 Non-Residential Developed 872.63 453.77 317-271-16-00 0.5 Non-Residential Developed 872.63 436.32 317-271-18-00 0.45 Vacant 872.63 392.68 317-271-19-00 0.72 Non-Residential Developed 872.63 628.29 317-271-20-00 0.54 Non-Residential Developed 872.63 471.22 317-271-21-00 0.6 Non-Residential Developed 872.63 523.58 317-271-25-00 0.52 Non-Residential Developed 872.63 453.77 317-271-26-00 0.27 Vacant 872.63 235.61 317-271-27-00 0.59 Non-Residential Developed 872.63 514.85 317-271-28-00 0.67 Non-Residential Developed 872.63 584.66 317-271-33-00 0.61 Non-Residential Developed 872.63 532.30 317-271-34-00 0.61 Non-Residential Developed 872.63 532.30 317-271-35-00 0.63 Non-Residential Developed 872.63 549.76 317-271-41-00 0.61 Non-Residential Developed 872.63 532.30 317-271-42-00 0.66 Non-Residential Developed 872.63 575.94 317-271-46-00 0.5 Non-Residential Developed 872.63 436.32 317-271-48-00 0.55 Non-Residential Developed 872.63 479.95 317-271-49-00 0.68 Non-Residential Developed 872.63 593.39 317-271-51-00 0.34 Non-Residential Developed 872.63 296.69 317-271-56-00 0.33 Non-Residential Developed 872.63 287.97 317-271-57-00 0.36 Non-Residential Developed 872.63 314.15 317-271-58-00 0.32 Non-Residential Developed 872.63 279.24 317-271-59-00 0.36 Non-Residential Developed 872.63 314.15 317-271-62-00 0.34 Non-Residential Developed 872.63 296.69 317-271-63-00 0.34 Non-Residential Developed 872.63 296.69 317-271-67-00 0.35 Non-Residential Developed 872.63 305.42 317-271-68-00 0.53 Non-Residential Developed 872.63 462.49 317-271-74-00 0.58 Non-Residential Developed 872.63 506.13 317-271-75-00 0.71 Non-Residential Developed 872.63 619.57 317-271-80-00 0.75 Non-Residential Developed 872.63 654.47 317-271-81-00 0.56 Non-Residential Developed 872.63 488.67 317-271-82-00 1.04 Non-Residential Developed 872.63 907.54 317-271-83-00 0.61 Non-Residential Developed 872.63 532.30 317-271-84-00 0.51 Non-Residential Developed 872.63 445.04 317-271-85-00 0.5 Non-Residential Developed 872.63 436.32 317-271-86-00 1.23 Non-Residential Developed 872.63 1,073.33 317-271-89-00 1.46 Non-Residential Developed 872.63 1,274.04 317-271-95-00 0.65 Vacant 872.63 567.21 317-271-96-00 1 Vacant 872.63 872.63 317-271-97-00 0.68 Non-Residential Developed 872.63 593.39 317-271-98-00 0.68 Non-Residential Developed 872.63 593.39 317-280-21-00 4.15 Non-Residential Developed 872.63 3,621.41 317-280-35-00 4.22 Non-Residential Developed 872.63 3,682.50 317-280-36-00 3.21 Non-Residential Developed 872.63 2,801.14 317-280-37-00 3.29 Non-Residential Developed 872.63 2,870.95 317-280-4 7-00 4.3 Non-Residential Developed 872.63 3,752.31 317-280-48-00 8.33 Non-Residential Developed 872.63 7,269.01 317-280-50-00 7.69 Non-Residential Developed 872.63 6,710.52 317-280-56-00 20.87 Non-Residential Developed 872.63 18,211.79 317-280-57-00 7.3 Non-Residential Developed 872.63 6,370.20 317-280-58-00 3.08 Non-Residential Developed 872.63 2,687.70 317-280-63-00 6 Non-Residential Developed 872.63 5,235.78 317-280-65-00 2.13 Non-Residential Developed 872.63 1,858.70 317-280-66-00 4.46 Non-Residential Developed 872.63 3,891.93 317-280-68-00 2.34 Vacant 872.63 2,041.95 317-280-70-00 1.88 Non-Residential Developed 872.63 1,640.54 317-280-71-00 0.75 Non-Residential Developed 872.63 654.47 317-280-72-00 0.73 Non-Residential Developed 872.63 637.02 317-280-73-00 6.42 Non-Residential Developed 872.63 5,602.28 317-280-74-00 2.68 Non-Residential Developed 872.63 2,338.65 317-280-75-00 1.4 Non-Residential Developed 872.63 1,221.68 317-280-76-00 1.5 Non-Residential Developed 872.63 1,308.95 317-280-77-00 2.26 Non-Residential Developed 872.63 1,972.14 317-280-78-00 4.25 Non-Residential Developed 872.63 3,708.68 317-280-79-00 1.45 Non-Residential Developed 872.63 1,265.31 317-280-80-00 0.62 Non-Residential Developed 872.63 541.03 Willd~~ of 35 City of Poway Fiscal Year 2021/2022 Preliminary Assessment Roll Page 3 of 5
June 15, 2021, Item #10Dwelling Assessors Parcel Number U . Land Use Rate Charge nits 317-280-82-00 12.32 Non-Residential Developed 872.63 10,750.80 317-280-83-00 1.05 Non-Residential Developed 872.63 916.26 317-280-85-00 16.49 Non-Residential Developed 872.63 14,389.67 317-280-86-00 1.48 Non-Residential Developed 872.63 1,291.49 317-280-87-00 3.99 Non-Residential Developed 872.63 3,481.79 317-281-08-00 4.04 Non-Residential Developed 872.63 3,525.43 317-281-09-00 3.69 Non-Residential Developed 872.63 3,220.00 317-281-10-00 4.02 Non-Residential Developed 872.63 3,507.97 317-281-11-00 5.95 Non-Residential Developed 872.63 5,192.15 317-281-14-00 3.91 Non-Residential Developed 872.63 3,411.98 317-281-15-00 6.99 Non-Residential Developed 872.63 6,099.68 317-281-16-00 8.75 Non-Residential Developed 872.63 7,635.51 317-281-22-00 0.62 Non-Residential Developed 872.63 541.03 317-281-23-00 0.56 Non-Residential Developed 872.63 488.67 317-281-24-00 0.78 Non-Residential Developed 872.63 680.65 317-281-25-00 0.83 Non-Residential Developed 872.63 724.28 317-281-26-00 1.01 Non-Residential Developed 872.63 881.36 317-281-27-00 4.19 Non-Residential Developed 872.63 3,656.32 317-281-29-00 7.22 Non-Residential Developed 872.63 6,300.39 317-810-04-00 1.34 Non-Residential Developed 872.63 1,169.32 317-810-05-00 0.95 Non-Residential Developed 872.63 829.00 317-810-09-00 1.03 Non-Residential Developed 872.63 898.81 317-810-12-00 0.92 Non-Residential Developed 872.63 802.82 317-810-13-00 0.89 Non-Residential Developed 872.63 776.64 317-810-14-00 0.84 Non-Residential Developed 872.63 733.01 317-810-15-00 0.95 Non-Residential Developed 872.63 829.00 317-810-16-00 0.89 Non-Residential Developed 872.63 776.64 317-810-17-00 0.91 Non-Residential Developed 872.63 794.09 317-810-18-00 0.86 Non-Residential Developed 872.63 750.46 317-810-19-00 0.78 Non-Residential Developed 872.63 680.65 317-810-23-00 1.21 Non-Residential Developed 872.63 1,055.88 317-810-24-00 1.42 Non-Residential Developed 872.63 1,239.13 317-810-28-00 1.11 Non-Residential Developed 872.63 968.62 317-810-29-00 0.43 Vacant 872.63 375.23 317-810-30-00 0.97 Non-Residential Developed 872.63 846.45 317-810-31-00 1.22 Non-Residential Developed 872.63 1,064.61 317-810-32-00 1.34 Non-Residential Developed 872.63 1,169.32 317-810-36-00 1.71 Non-Residential Developed 872.63 1,492.20 317-810-37-00 3.16 Non-Residential Developed 872.63 2,757.51 317-810-38-00 2.14 Non-Residential Developed 872.63 1,867.43 320-011-27-00 2.85 Non-Residential Developed 872.63 2,487.00 320-031-03-00 10 Vacant 872.63 8,726.30 320-031-04-00 10 Vacant 872.63 8,726.30 320-200-46-00 0.64 Non-Residential Developed 872.63 558.48 320-200-4 7-00 2.7 Non-Residential Developed 872.63 2,356.10 320-200-48-00 1.18 Non-Residential Developed 872.63 1,029.70 320-200-49-00 0.72 Non-Residential Developed 872.63 628.29 320-200-50-00 0.99 Non-Residential Developed 872.63 863.90 320-220-02-00 3.91 Non-Residential Developed 872.63 3,411.98 320-220-03-00 10.43 Non-Residential Developed 872.63 9,101.53 320-220-04-00 2.52 Non-Residential Developed 872.63 2,199.03 320-220-05-00 0.52 Vacant 872.63 453.77 320-220-12-00 1.35 Vacant 872.63 1,178.05 320-220-15-00 1.97 Non-Residential Developed 872.63 1,719.08 320-220-16-00 2.86 Non-Residential Developed 872.63 2,495.72 320-220-18-00 3.25 Non-Residential Developed 872.63 2,836.05 320-220-21-00 3.54 Non-Residential Developed 872.63 3,089.11 320-220-22-00 11.09 Non-Residential Developed 872.63 9,677.47 320-220-24-00 1.78 Non-Residential Developed 872.63 1,553.28 320-220-25-00 3.82 Non-Residential Developed 872.63 3,333.45 320-220-26-00 6.3 Non-Residential Developed 872.63 5,497.57 323-091-08-00 10 Vacant 872.63 8,726.30 323-091-09-00 10 Vacant 872.63 8,726.30 323-091-10-00 2.92 Vacant 872.63 2,548.08 323-091-11-00 10 Vacant 872.63 8,726.30 323-092-17-00 1.41 Non-Residential Developed 872.63 1,230.41 Willd~~ of 35 City of Poway Fiscal Year 2021/2022 Preliminary Assessment Roll Page 4 of 5
June 15, 2021, Item #10Dwelling Assessors Parcel Number U ·t Land Use Rate Charge ni s 323-092-18-00 2.39 323-092-20-00 323-092-21-00 0.7 323-092-22-00 0.79 323-092-23-00 0.83 323-092-24-00 0.68 323-092-25-00 0.7 323-092-26-00 0.7 323-092-27-00 0.7 323-092-28-00 0.75 323-092-29-00 0.75 323-092-32-00 2.44 323-092-33-00 4.65 323-092-34-00 6.66 323-092-35-00 9.78 323-092-36-00 6.83 323-092-37-00 1.24 323-092-38-00 0.57 323-480-03-00 2.6 323-480-04-00 2.67 323-480-10-00 2.28 323-480-11-00 5.88 323-480-12-00 7.5 323-480-13-00 2.26 323-480-14-00 1.55 323-480-16-00 7.83 323-480-18-00 0.6 323-480-19-00 0.56 323-480-20-00 0.57 323-480-21-00 0.55 323-480-22-00 0.53 323-480-23-00 0.53 323-481-02-00 3.26 323-481-03-00 4.79 323-481-10-00 5.72 323-481-11-00 22.37 323-481-12-00 1.77 323-481-13-00 1.35 323-481-14-00 1.4 323-481-15-00 1.42 323-481-16-00 8.44 323-481-19-00 1.23 323-481-20-00 2.96 323-482-20-00 7.21 323-482-22-00 0.61 323-482-23-00 0.56 323-482-24-00 0.56 323-482-25-00 0.58 323-482-26-00 0.57 323-482-29-00 0.58 323-482-30-00 0.63 323-500-12-00 10.6 323-500-15-00 9.89 323-500-22-00 10.7 323-500-23-00 6.74 323-500-29-00 2.14 323-500-30-00 4.82 323-501-01-00 2.64 323-501-02-00 5.37 323-501-03-00 3.66 323-501-04-00 4.55 323-501-05-00 5.01 323-092-31-00 26.26 Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Vacant Non-Residential Developed Non-Residential Developed Vacant Vacant Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Vacant Vacant Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed Non-Residential Developed 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 872.63 2,085.59 872.63 610.84 689.38 724.28 593.39 610.84 610.84 610.84 654.47 654.47 2,129.22 4,057.73 5,811.72 8,534.32 5,960.06 1,082.06 497.40 2,268.84 2,329.92 1,989.60 5,131.06 6,544.73 1,972.14 1,352.58 6,832.69 523.58 488.67 497.40 479.95 462.49 462.49 2,844.77 4,179.90 4,991.44 19,520.73 1,544.56 1,178.05 1,221.68 1,239.13 7,365.00 1,073.33 2,582.98 6,291.66 532.30 488.67 488.67 506.13 497.40 506.13 549.76 9,249.88 8,630.31 9,337.14 5,881.53 1,867.43 4,206.08 2,303.74 4,686.02 3,193.83 3,970.47 4,371.88 22,915.26 TOTALS 871.48 $760,479.59 TOTAL PARCEL COUNT 321 II 35 of 35 Wi dan City of Poway Fiscal Year 2021/2022 Preliminary Assessment Roll Page 5 of 5